Recommended by IRS
Small business and self-employed tax centerResources for taxpayers who file Form 1040, Schedules C, E, F or Form 2106, as well as small businesses with assets under $10 million.
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IRC Section 4944(c) – Taxes on Investments Which Jeopardize Charitable Purpose – Exception for Program-Related Investments
IRC Section 4944(c) – Taxes on Investments Which Jeopardize Charitable Purpose – Exception for Program-Related Investments
General Information
Audit Techniques Guide: Credit for increasing research activities (i.e. research tax credit) – Research Credit issues
This Audit Techniques Guide (ATG) sets forth the Research Credit Technical Advisors' suggested guidelines for auditing research credit issues.
General Information
Large Businesses
IRS announces plans for new leadership structure; adjustments align with new priorities, agency transformation work
IR-2023-237, Dec. 13, 2023 — Internal Revenue Service Commissioner Danny Werfel today announced plans for a new leadership structure at the agency, a step designed to reflect new transformation goals and update the top of the organization chart for the first time in two decades.
News
News Media
Tax Time Guide: Taxpayers should report digital asset transactions, gig economy income, foreign source income and assets
IR-2024-63, March 6, 2024 — The Internal Revenue Service reminds taxpayers they’re generally required to report all earned income on their tax return, including income earned from digital asset transactions, the gig economy and service industry as well as income from foreign sources.
News
News Media
Legal advice issued to program managers during 2007
2007 Legal advice signed by executives in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers.
Legal Guidance (Authoritative)
Tax Professionals
Tax year 2023 Directions for corporations to e-file
Tax Year 2023 Directions for Corporations to e-file
General Information
Large Businesses
Tax year 2022 directions for corporations to e-file
Tax Year 2022 directions for corporations to e-file
General Information
Businesses
Tax Year 2021 Directions for Corporations to e-file
Corporations that are e-filing may use the following approved guidelines to prepare their income tax returns for tax years ending on or after December 31, 2021 without the need for a waiver. These directions are not all inclusive. This is a living document and it will be updated as needed. Updated sections will be identified by the date they were updated.
General Information
IRS releases Strategic Operating Plan update outlining future priorities; transformation momentum accelerating following long list of successes for taxpayers
IR-2024-130, May 2, 2024 — The Internal Revenue Service today released an update on the Strategic Operating Plan, a blueprint outlining future plans for the agency’s transformation work and highlighting dozens of improvements for taxpayers since passage of the Inflation Reduction Act.
News
News Media
Frequently asked questions about the Employee Retention Credit
These FAQs provide general information about eligibility, claiming the credit, scams and more guidance about the Employee Retention Credit.
General Information
Businesses