Skip to main content
An official website of the United States Government
English
Español
中文 (简体)
中文 (繁體)
한국어
Русский
Tiếng Việt
Kreyòl ayisyen
Information Menu
Help
News
Charities & Nonprofits
Tax Pros
Search
Toggle search
Search
Include Historical Content
- Any -
No
Include Historical Content
- Any -
No
Search
Help Menu Mobile
Help
Menu
Toggle menu
Main navigation mobile
File
Overview
INFORMATION FOR…
Individuals
Business & Self Employed
Charities and Nonprofits
International Taxpayers
Federal State and Local Governments
Indian Tribal Governments
Tax Exempt Bonds
FILING FOR INDIVIDUALS
How to File
When to File
Where to File
Update Your Information
POPULAR
Get Your Tax Record
Apply for an Employer ID Number (EIN)
Check Your Amended Return Status
Get an Identity Protection PIN (IP PIN)
File Your Taxes for Free
Pay
Overview
PAY BY
Bank Account (Direct Pay)
Payment Plan (Installment Agreement)
Electronic Federal Tax Payment System (EFTPS)
POPULAR
Your Online Account
Tax Withholding Estimator
Estimated Taxes
Penalties
Refunds
Overview
Where's My Refund
What to Expect
Direct Deposit
Reduced Refunds
Amend Return
Credits & Deductions
Overview
INFORMATION FOR...
Individuals
For you and your family
Businesses & Self-Employed
Standard mileage and other information
POPULAR
Earned Income Credit (EITC)
Child Tax Credit
Clean Energy and Vehicle Credits
Standard Deduction
Retirement Plans
Forms & Instructions
Overview
POPULAR FORMS & INSTRUCTIONS
Form 1040
Individual Tax Return
Form 1040 Instructions
Instructions for Form 1040
Form W-9
Request for Taxpayer Identification Number (TIN) and Certification
Form 4506-T
Request for Transcript of Tax Return
Form W-4
Employee's Withholding Certificate
Form 941
Employer's Quarterly Federal Tax Return
Form W-2
Employers engaged in a trade or business who pay compensation
Form 9465
Installment Agreement Request
POPULAR FOR TAX PROS
Form 1040-X
Amend/Fix Return
Form 2848
Apply for Power of Attorney
Form W-7
Apply for an ITIN
Circular 230
Rules Governing Practice before IRS
Search
Include Historical Content
- Any -
No
Include Historical Content
- Any -
No
Search
Information Menu
Help
News
Charities & Nonprofits
Tax Pros
File
Overview
INFORMATION FOR…
Individuals
Business & Self Employed
Charities and Nonprofits
International Taxpayers
Federal State and Local Governments
Indian Tribal Governments
Tax Exempt Bonds
FILING FOR INDIVIDUALS
How to File
When to File
Where to File
Update Your Information
POPULAR
Get Your Tax Record
Apply for an Employer ID Number (EIN)
Check Your Amended Return Status
Get an Identity Protection PIN (IP PIN)
File Your Taxes for Free
Pay
Overview
PAY BY
Bank Account (Direct Pay)
Payment Plan (Installment Agreement)
Electronic Federal Tax Payment System (EFTPS)
POPULAR
Your Online Account
Tax Withholding Estimator
Estimated Taxes
Penalties
Refunds
Overview
Where's My Refund
What to Expect
Direct Deposit
Reduced Refunds
Amend Return
Credits & Deductions
Overview
INFORMATION FOR...
Individuals
Businesses & Self-Employed
POPULAR
Earned Income Credit (EITC)
Child Tax Credit
Clean Energy and Vehicle Credits
Standard Deduction
Retirement Plans
Forms & Instructions
Overview
POPULAR FORMS & INSTRUCTIONS
Form 1040
Form 1040 Instructions
Form W-9
Form 4506-T
Form W-4
Form 941
Form W-2
Form 9465
POPULAR FOR TAX PROS
Form 1040-X
Form 2848
Form W-7
Circular 230
Main navigation mobile
File
Overview
INFORMATION FOR…
Individuals
Business & Self Employed
Charities and Nonprofits
International Taxpayers
Federal State and Local Governments
Indian Tribal Governments
Tax Exempt Bonds
FILING FOR INDIVIDUALS
How to File
When to File
Where to File
Update Your Information
POPULAR
Get Your Tax Record
Apply for an Employer ID Number (EIN)
Check Your Amended Return Status
Get an Identity Protection PIN (IP PIN)
File Your Taxes for Free
Pay
Overview
PAY BY
Bank Account (Direct Pay)
Payment Plan (Installment Agreement)
Electronic Federal Tax Payment System (EFTPS)
POPULAR
Your Online Account
Tax Withholding Estimator
Estimated Taxes
Penalties
Refunds
Overview
Where's My Refund
What to Expect
Direct Deposit
Reduced Refunds
Amend Return
Credits & Deductions
Overview
INFORMATION FOR...
Individuals
For you and your family
Businesses & Self-Employed
Standard mileage and other information
POPULAR
Earned Income Credit (EITC)
Child Tax Credit
Clean Energy and Vehicle Credits
Standard Deduction
Retirement Plans
Forms & Instructions
Overview
POPULAR FORMS & INSTRUCTIONS
Form 1040
Individual Tax Return
Form 1040 Instructions
Instructions for Form 1040
Form W-9
Request for Taxpayer Identification Number (TIN) and Certification
Form 4506-T
Request for Transcript of Tax Return
Form W-4
Employee's Withholding Certificate
Form 941
Employer's Quarterly Federal Tax Return
Form W-2
Employers engaged in a trade or business who pay compensation
Form 9465
Installment Agreement Request
POPULAR FOR TAX PROS
Form 1040-X
Amend/Fix Return
Form 2848
Apply for Power of Attorney
Form W-7
Apply for an ITIN
Circular 230
Rules Governing Practice before IRS
Main navigation
File
Pay
Refunds
Credits & Deductions
Forms & Instructions
Info Menu Mobile
Help
News
Charities & Nonprofits
Tax Pros
Home
IRS Static Files Directory
Foia
Ig
Spder
Beginning of main content
Contents of Directory spder
Parent Directory
Name
Name
Date
Size
Description
wi-25-0224-0172-redacted.pdf
2024-02-08 15:59:00
148.42 KB
IRM 25.23.12 Update to timeframe for resolving identity theft cases
wi-22-0224-0149.pdf
2024-02-08 15:57:00
112.54 KB
IRM 22.30.1 Related resources
wi-21-0224-0182-redacted.pdf
2024-02-08 15:55:00
194.19 KB
IRM 21.4.1 Updates to refund research
wi-21-0224-0183-redacted.pdf
2024-02-08 15:53:00
297.59 KB
IRM 21.4.2 Updates to refund trace and limited payability
wi-21-0224-0184.pdf
2024-02-08 15:50:00
102.49 KB
IRM 21.4.3 Updates to returned refunds/releases
wi-21-0224-0195-redacted.pdf
2024-02-08 15:48:00
261.43 KB
IRM 21.6.3 Clean vehicle credits; various updates
wi-21-0224-0204.pdf
2024-02-08 14:03:00
228.69 KB
IRM 21.5.6 Freeze codes updates
wi-03-0224-0197.pdf
2024-02-08 14:01:00
87.78 KB
IRM 3.21.110 Statute exception update
wi-03-0224-0202.pdf
2024-02-08 13:59:00
66.01 KB
IRM 3.11.180 Changed branch name
wi-03-0224-0205.pdf
2024-02-08 13:57:00
92.99 KB
IRM 3.11.25 Statute clearing exception
wi-03-0224-0215.pdf
2024-02-08 13:54:00
108.74 KB
IRM 3.21.15 Statute Exception Update; TC 014 Procedures
wi-03-0224-0220_redacted.pdf
2024-02-08 13:52:00
187.6 KB
IRM 3.12.251 Statute Clearing Exception; Removed Reference to Cincinnati Submission Processing; Field 07EPE
wi-03-0224-0221.pdf
2024-02-08 13:49:00
91.72 KB
IRM 3.11.212 Disaster extension due dates February 6, 2024
wi-03-0224-0222.pdf
2024-02-08 13:46:00
90.88 KB
IRM 3.12.212 Disaster Extension Due Dates February 6, 2024
wi-03-0224-0179.pdf
2024-02-08 13:33:00
118.6 KB
IRM 3.11.217 Statute update and process clarification
ap-08-0124-0001.pdf
2024-02-06 13:58:00
247.98 KB
IRM 8.2.1 Reissuance of Appeals Electronic Case Files Initiative (ECFI) for Large Business & International (LB&I) Report Generation Software (RGS) Examination Cases Pilot – 1/29/2024
wi-03-0224-0210.pdf
2024-02-06 11:24:36
90.38 KB
IRM 3.11.212 Disaster extension due date February 5, 2024
wi-03-0124-0145.pdf
2024-02-02 14:46:00
90.3 KB
IRM 3.11.212 Disaster extension due dates January 29, 2024
wi-03-0124-0147.pdf
2024-02-02 14:41:00
89.35 KB
IRM 3.12.212 Disaster extension due dates January 29, 2024
wi-03-0124-0159.pdf
2024-02-02 14:39:00
93.94 KB
IRM 3.12.15 Clarified tax period for section 07
wi-03-0124-0164.pdf
2024-02-02 14:36:00
69.95 KB
IRM 3.11.217 Updated Branch Name
wi-25-0124-0114-redacted.pdf
2024-01-31 18:29:00
1.65 MB
IRM 25.25.6 New Yearly Updates; Processing Years; Links; LITC Authentications; No Transfer PIN for TPP Line; New 5071 C Notice Format and Letter Marker
wi-03-0124-0133.pdf
2024-01-31 17:54:00
72.33 KB
IRM 3.11.5 Updated Branch Name
wi-03-0124-0128.pdf
2024-01-31 17:52:00
84.84 KB
IRM 3.12.251 Branch Name Changes; Field 03K03
wi-03-0124-0126.pdf
2024-01-31 17:50:00
89.72 KB
IRM 3.22.19 Classified Waste Instructions; CIS Changed to CII
wi-03-0124-0125.pdf
2024-01-31 17:38:00
100.07 KB
IRM 3.21.19 Form 3520-A Copy Instructions
pgld-10-0124-0003.pdf
2024-01-31 10:43:31
191.95 KB
IRM 10.5.5 Interim Guidance: Procedures for Applying the IRC 7431(e) Notification Tracking Indicator associated with Letter 6613
tege-04-0124-0005.pdf
2024-01-30 14:17:20
160.33 KB
IRM 4.70.10 TE BOD Code on Accounts
tege-04-1223-0014.pdf
2024-01-10 09:23:19
156.77 KB
IRM 4.70 TE/GE Title 26 Compliance Check Letter Consolidation
ap-08-1223-0013.pdf
2023-12-28 10:16:08
129.48 KB
IRM 8.2.2 New SharePoint Site for ACDS Update Request
sbse-04-1223-1194-redacted.pdf
2023-12-28 07:19:44
256.62 KB
IRM 4.19.3 IMF Automated Underreporter Program
sbse-04-1223-0061.pdf
2023-12-27 19:59:28
202.23 KB
IRM 4.10.4 Interim guidance for addressing currency transaction report information
tas-13-1223-1168.pdf
2023-12-27 17:51:23
81.05 KB
IRM 13.1.8 Congressional Affairs Program
pgld-01-1223-0009.pdf
2023-12-21 12:57:22
235.64 KB
IRM 1.15.6 Interim Guidance Memorandum on Disposal of Original Source Material After Digitization of Temporary Records
wi-21-1223-1158.pdf
2023-12-19 17:45:15
122.17 KB
IRM 21.7.4 Requirement Removed to Use Form 2158 to Process Form 8804 Payments to NMF; Timeframe Reference Updated for Form 4442 Referrals to BMF Entity for Form 2553
wi-03-1223-1149.pdf
2023-12-19 17:19:47
96.76 KB
IRM 3.12.23 Extended Digital Signature Date
wi-03-1223-1177-redacted.pdf
2023-12-19 11:21:35
137.34 KB
IRM 3.11.6 Routing and Correspondence
tas-13-1223-1167.pdf
2023-12-19 09:28:35
141.28 KB
IRM 13.1.6 Casework Communications
sbse-04-1223-0062.pdf
2023-12-19 08:54:08
214.91 KB
IRM 4.10.6 Interim guidance (IG) for timing of supervisory approval of penalties subject to IRC 6751(b)
wi-21-1223-1148.pdf
2023-12-13 17:30:48
90.97 KB
IRM 21.7.4 Delay of New $600 Form 1099-K; Payment Card and Third Party Network Transactions Reporting Threshold for Third Party Settlement Organizations for Calendar Year 2023
wi-21-1223-1145.pdf
2023-12-13 17:21:00
170.66 KB
IRM 21.7.2 ERC Claim Withdrawal Request Handling
wi-03-1223-1147.pdf
2023-12-13 17:07:19
79.36 KB
IRM 3.11.23 Digital Signature Extension
wi-03-1223-1146.pdf
2023-12-13 17:02:30
105.83 KB
IRM 3.12.251 Digital Signature
wi-25-1123-1140.pdf
2023-12-13 16:56:28
129.38 KB
IRM 25.23.9 BMF Identity Theft Processing
sbse-04-1223-0049.pdf
2023-12-13 16:37:57
268.44 KB
IRM 4.10.8 Temporary interim guidance for supplemental RGS case files
wi-21-1123-1138-redacted.pdf
2023-12-12 10:54:21
191.54 KB
IRM 21.7.2 Disallowance Actions for Certain Form 94XX ERC Claims
sbse-04-1123-0051.pdf
2023-12-11 07:43:58
138.52 KB
IRM 4.10.10 Interim guidance revising standard explanations for American Opportunity Tax Credit (AOTC)
ap-08-1123-0012.pdf
2023-11-30 11:54:51
244.22 KB
IRM 8.22.5 Collection Due Process Case Procedures for Settlement Officers In Consideration of Farhy v. Commissioner for USC Title 26, Subtitle F, Chapter 61 Penalties
wi-21-1123-1103.pdf
2023-11-24 15:22:35
132.41 KB
IRM 21.6.3 Credit for Increasing Research Activities; AdvCTC procedures for Refund Inquiry; Filing Deadlines for RRC for 2020 and 2021
wi-03-1123-1097.pdf
2023-11-24 15:15:37
81.68 KB
IRM 3.11.213 Digital Signatures
Pagination
First page
« First
Previous page
‹ Previous
Page
1
Current page
2
Page
3
Page
4
Page
5
Page
6
Page
7
Page
8
Page
9
Next page
Next ›
Last page
Last »