Free File Fillable Forms: Program limitations and available forms

Review a list of current tax year Free File Fillable Forms and their limitations.
General Information
Individuals

U.S. withholding agent frequently asked questions

The following questions and answers were prepared in response to inquiries that have been proposed to the IRS by US withholding agents, major corporations and multinational companies outside of the financial service community.
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Large Businesses

LBI Directive Related to 166 Deductions for Eligible Debt and Eligible Debt Securities

This Directive provides LB&I examiners with guidance regarding bad debt deductions claimed under § 166 by a Bank or Bank Subsidiary. In addition, this Directive clarifies that LB&I examiners will not challenge the inclusion of certain estimated selling costs in a Bank or Bank Subsidiary’s bad debt deduction.
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Corporations

Frequently asked questions (FAQs) - Country-by-country reporting

The United States is a member of the Organization for Economic Co-operation and Development (OECD). The OECD recommended country-by-country reporting requirements to address base erosion and profit shifting
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Corporations

IRS privacy policy

The IRS privacy policy explains how we handle information you provide when you visit us online at IRS.gov.
About IRS

The Truth About Frivolous Arguments — Section I (A to C)

"The Truth About Frivolous Tax Arguments" addresses frivolous tax arguments in general. This document was updated March 2022.
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Cloud computing environment

This cloud model promotes availability and is composed of five essential characteristics, three service models, and four deployment models.”
About IRS

Written Testimony of Daniel Werfel, Commissioner, Internal Revenue Service, before the House Oversight and Accountability Committee Subcommittees on Government Operations and the Federal Workforce and Health Care and Financial Services on IRS Operations

Oct. 24, 2023 — The Commissioner speaks before the House Oversight and Accountability Committee Subcommittees on Government Operations and the Federal Workforce and Health Care and Financial Services on IRS Operations.
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Individuals, Tax Professionals, Charities and Nonprofits, Governments, Businesses, News Media, Trusts and Estates

Exempt organizations revenue rulings

Archive of revenue rulings published by the Internal Revenue Service on issues of interest to tax-exempt organizations.
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Charities and Nonprofits

Tax-exempt bonds community updates

Current developments and news archive for tax-exempt bonds.
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Bond Professional