What's new — Estate and gift tax

Find the latest information and guidance on filing estate and gift tax.
General Information
Small Businesses

Audit Techniques Guides (ATGs)

These guides contain examination techniques to assist examiners in performing examinations.
General Information
Small Businesses

Terminations — Underfunded single employer defined benefit plans

This issue snapshot focuses on terminating, underfunded, single-employer defined benefit plans not subject to the Pension Benefit Guarantee Corporation (PBGC).
General Information
Individuals, Tax Professionals, Administrators, Volunteer Preparers

Where to file certain elections, statements, returns and other documents

This page provides up-to-date information on filing addresses for certain elections, statements, returns and other documents required by the Code of Federal Regulations (CFR) Title 26
General Information
Individuals

Qualification testing instructions for ExSTARS participants

Qualification Testing Packet Instructions for Current Production Electronic Participants (ExSTARS Version 2.5 ANSI ASC X12 Version 4030)
General Information
Small Businesses

Tax preparer penalties

Get details on the penalties and fees we assess for tax preparers who fail to follow the tax laws, rules and regulations.
General Information

Tax Reform Guidance: Notices

Major tax reform was approved by Congress in the Tax Cuts and Jobs Act (TCJA) on December 22, 2017. The IRS is implementing this major tax legislation that will affect both individuals and businesses. We will provide information and guidance to taxpayers, businesses and the tax community as it becomes available.
General Information

Offer in compromise FAQs

Frequently asked questions provides information on the offer process from submission to closure.
General Information
Small Businesses

Tax Reform Guidance: Regulations

Major tax reform was approved by Congress in the Tax Cuts and Jobs Act (TCJA) on December 22, 2017. The IRS is implementing this major tax legislation that will affect both individuals and businesses. We will provide information and guidance to taxpayers, businesses and the tax community as it becomes available.
General Information

Substantially equal periodic payments

Insights into substantially equal periodic payments under IRC section 72(t)(2)(A)(iv), with examples.
General Information
Administrators