Recommended by IRS

Small business and self-employed tax center

Resources for taxpayers who file Form 1040, Schedules C, E, F or Form 2106, as well as small businesses with assets under $10 million.​

SOI Tax Stats - Estate tax study terms and concepts

SOI Tax Stats - Estate Tax Terms and Concepts
About IRS

Audit Techniques Guide: Credit for Increasing Research Activities (i.e. Research Tax Credit) IRC § 41* - Qualified Research Expenses

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

Frequently asked questions: Do I need a PTIN?

Who needs a PTIN, sample scenarios, SSN requirements, and non-signing/supervised preparers.
About IRS
Tax Professionals

IRS Form 8300 reference guide

This guide is provided to educate and assist U.S. persons who have the obligation to file Form 8300; and for the tax professionals who prepare and file Form 8300 on behalf of their clients. The guide also supports IRS examiners in their efforts to consistently and fairly administer the Form 8300 examination and penalty programs.
General Information
Small Businesses

Mortgage & interest expense for individuals with partnership interests Form 1116 and Sch. K-3 - YouTube video text script

Mortgage & interest expense for individuals with partnership interests Form 1116 and Sch. K-3 - YouTube video text script
General Information
Tax Professionals

Topic no. 654, Understanding your CP75 or CP75A notice, Request for supporting documentation

What the IRS needs from you if you received an IRS audit notice CP75 or CP75A requesting supporting documents
Tax Topics

Retirement plans FAQs relating to waivers of the 60-day rollover requirement

Find answers to commonly asked questions about the IRS 60-day rollover requirement waiver for IRAs or work retirement plans.
General Information
Administrators

FAQs for disaster victims

Headliners 149, 151, 153, 156, 158, 167, 172, 175, 180 and 182 have been combined to show all FAQs in this document. Answers to further questions are in development and this document will be updated as responses are received.
General Information

IRS achieves key Paperless Processing Initiative goal, outlines improvements for filing season 2024

FS-2023-25, Nov. 2023 — Following a dramatically improved 2023 Filing Season thanks to Inflation Reduction Act (IRA) investments, the U.S. Department of the Treasury (Treasury) and Internal Revenue Service (IRS) announced additional improvements taxpayers will experience next Filing Season. 
General Information
Individuals, Tax Professionals, Businesses

Examination and closing procedures Form 8697, Look-Back Interest

Examination and closing procedures Form 869, Look-Back Interest
General Information
Businesses