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This Audit Techniques Guide (“ATG”) sets forth the Research Credit Technical Advisors’ suggested guidelines for auditing research credit issues.

This audit techniques guide (ATG) sets forth the research credit technical advisors’ suggested guidelines for auditing research credit issues.

Find out what and when income is taxable and nontaxable, including employee wages, fringe benefits, barter income and royalties.

This issue snapshot will discuss situations in which management contracts providing for private companies to manage tax-exempt-financed facilities may result in excessive private business use.

ABCs of Foreign Tax credit for individuals - YouTube video text script

Find resources to help you on topics too complex for telephone assistors to help you with.

The Service has prepared a comprehensive audit technique guide to assist examiners in evaluating research credit in the aerospace industry. The guide focuses on the particular unique aspects of the industry and provides examiners tools and tests to utilize in evaluating and auditing research credit.

YouTube video titled "Dealing with Disaster from an Individual Tax Perspective"

Generally, assuming no other statutory exclusion applies, the amount by which the fair market value of the qualified parking fringe benefit exceeds the sum of the amount excluded from gross income and the amount paid by the employee (if any), is wages subject to federal income tax withholding, Federal Insurance Contributions Act tax, and Federal Unemployment Tax Act tax.

Explains the different forms of distribution.