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Frequently asked questions about the second Employee Retention Credit Voluntary Disclosure Program. The second Employee Retention Credit Voluntary Disclosure Program (ERC-VDP) lets employers pay back ineligible Employee Retention Credits at a discounted rate.

Automated Records (Rev. Proc. 98-25)

SOI Tax Stats - Estate Tax Terms and Concepts

Taxpayer First Act provisions

Frequently asked questions for continuing education providers.

The Statistics of Income (SOI) working papers present new and exciting research on the U.S. Federal tax system and the methods used to produce tax statistics. Papers are presented at professional conferences, such as the Joint Statistical Meeting of the American Statistical Association and the National Tax Association's annual conference on taxation, and are often published in professional journals. Below you will find a selection of papers organized by presentation year.

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.

Opportunity Zones are economically-distressed communities that may qualify for tax deferment. Get answers to commonly asked questions.

Find answers to your questions about your online account.

Form 1116 — Certain income re-sourced by treaty - YouTube video text script