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Check Your Amended Return Status
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File Your Taxes for Free
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Bank Account (Direct Pay)
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Electronic Federal Tax Payment System (EFTPS)
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Your Online Account
Tax Withholding Estimator
Estimated Taxes
Penalties
Refunds
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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
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Earned Income Credit (EITC)
Child Tax Credit
Clean Energy and Vehicle Credits
Standard Deduction
Retirement Plans
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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
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IRS Static Files Directory
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Beginning of main content
Contents of Directory spder
Parent Directory
Name
Name
Date
Size
Description
ts-21-0524-0597-redacted.pdf
2024-05-03 13:15:00
95.98 KB
IRM 21.2.3 TDS SOR mailbox delivery method for tax practitioners
ts-21-0424-0576.pdf
2024-05-03 13:13:00
330.68 KB
IRM 21.7.2 Handling guidance for certain letter replies
ts-21-0424-0564-redacted.pdf
2024-05-03 13:10:00
99.87 KB
IRM 21.2.3 TDS SOR mailbox delivery method for authorized representatives
ts-03-0424-0586.pdf
2024-05-03 12:54:00
139.06 KB
IRM 3.11.23 IRM deviation Link; Taxpayer Services updates; Form 6627 IRS No. 98 update
ts-03-0424-0568.pdf
2024-05-03 12:52:00
78.36 KB
IRM 3.11.16 IRM deviation link
ts-03-0424-0563.pdf
2024-05-03 12:14:44
114.74 KB
IRM 3.11.217 Taxpayer services updates
ts-03-0424-0562.pdf
2024-05-03 12:04:14
108.03 KB
IRM 3.11.180 Taxpayer services updates
ts-03-0424-0558.pdf
2024-05-03 11:51:38
78.18 KB
IRM 3.11.25 IRM deviation link
ts-03-0424-0554.pdf
2024-05-03 11:35:19
78 KB
IRM 3.12.251 IRM deviation link
pgld-10-0424-0011.pdf
2024-05-03 10:18:24
230.35 KB
IRM 10.5.1 Text Messaging Privacy
ts-21-0424-0540-redacted.pdf
2024-04-26 10:00:19
131.48 KB
IRM 21.2.3 TDS SOR mailbox for authorized representatives
raas-01-0424-3028.pdf
2024-04-26 07:33:51
510.9 KB
Delegation Order 11-2 (Rev. 5), Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents
raas-01-0424-3029.pdf
2024-04-26 06:55:41
143.09 KB
Delegation Order 30-9 (Rev. 2), Authority to Withhold Cases from Appeals and to Deny Requests for Appeals Review in Cases Designated for Litigation
pgld-11-0324-0008.pdf
2024-04-23 08:32:02
169.98 KB
IRM 11.3.13 Interim Guidance on Discretionary Release of Records and Harm Statements
wi-03-0424-0499.pdf
2024-04-18 16:07:00
105.75 KB
IRM 3.21.19 Correcting inaccurate IRM reference
sbse-04-0424-0011.pdf
2024-04-16 17:58:00
231.98 KB
IRM 4.10.11 Initial contact letter for audit reconsideration cases
rass-01-0424-3026.pdf
2024-04-16 15:52:00
141.76 KB
Delegation Order 7-3 (Rev. 3), Church Tax Inquiries and Examinations
raas-01-0424-3025.pdf
2024-04-16 15:04:00
189.75 KB
Delegation Order 6-23 (Rev. 2), Delegations of Authority to Accomplish Pay Administration
raas-01-0424-3021.pdf
2024-04-16 14:53:00
151.34 KB
Delegation Order 1-1 (Rev. 5), Order of Succession and Designation to Act as Commissioner of Internal Revenue
ts-03-0424-0510.pdf
2024-04-16 14:42:00
72.39 KB
IRM 3.11.217 Procedure clarification
ts-03-0424-0523-redacted.pdf
2024-04-16 14:31:00
82.59 KB
IRM 3.11.180 Revised instructions regarding lines 2 and 5
raas-01-0424-3023.pdf
2024-04-16 14:14:00
152.02 KB
Delegation Order 1-23 (Rev. 1), Authorization to Perform Functions of the Commissioner
raas-01-0424-3024.pdf
2024-04-16 13:16:00
142.86 KB
Delegation Order 1–65 (Rev 1.), Certification of Seriously Delinquent Tax Debt Under IRC 7345
raas-01-0424-3022.pdf
2024-04-16 12:29:26
150.79 KB
Delegation Order 1-10 (Rev.2), Invitational Travel
raas-01-0424-3027.pdf
2024-04-16 12:20:00
154.59 KB
Delegation Order 10-1 (Rev. 2), Perform Operating Functions Relating to Personnel Security
raas-01-0424-0330.pdf
2024-04-16 09:33:35
185.46 KB
Delegation Order 6-22 (Rev.1), Authority to Approve Monetary and Time-Off Performance Awards and Bonuses, Individual and Group Special Act and Managers’ Awards, Bilingual Awards, Honorary Awards, Informal Recognition, Quality Step Increases.
wi-21-0324-0422-redacted.pdf
2024-04-12 12:58:28
260.07 KB
IRM 21.4.1 Updates to refund research
wi-03-0424-0501.pdf
2024-04-11 09:57:43
69.18 KB
IRM 3.11.15 Updated IRM reference for IRM deviation procedures
wi-03-0424-0502-redacted.pdf
2024-04-11 09:50:53
109.5 KB
IRM 3.12.15 Updated IRM reference for IRM deviation procedures; Updated valid audit codes
wi-21-0424-0492.pdf
2024-04-10 15:25:00
98.38 KB
IRM 21.1.3 SOR mailbox requests that must be handled by a PPS assistor applies only to AM PPS or AM toll-free phone lines; RA updates for SOR procedures.
sbse-05-0324-0019.pdf
2024-04-10 09:20:47
168.52 KB
IRM 5.1.10 Temporary guidance on recording an initial contact action in ICS
wi-21-0424-0474-redacted.pdf
2024-04-05 12:45:00
134.13 KB
IRM 21.3.10 SADI authentication for SOR
wi-21-0324-0421-redacted.pdf
2024-03-29 10:00:11
224.2 KB
IRM 21.4.2 Updates to refund trace and limited payability
sbse-05-0324-0030.pdf
2024-03-27 11:33:00
226.98 KB
IRM 5.7.3 Guidance for proposing assessment of the Trust Fund Recovery Penalty (TFRP) on tax periods with nonrefundable credits, social security tax deferrals, and/or pending Employee Retention Credit (ERC) claims
pgld-11-0324-0009.pdf
2024-03-27 08:08:35
166.23 KB
IRM 11.3.41 Interim Guidance on retrieving Campus Examination files from Centralized Examination Automation Support (CEAS)
tso-25-0324-0401.pdf
2024-03-27 06:47:16
115.38 KB
IRM 25.32.1 Direct File Pilot Updates
wi-21-0324-0386-redacted.pdf
2024-03-19 14:42:00
175.5 KB
IRM 21.7.4 Extensive updates to BMF income tax/information returns due to the inflation reduction act impacting new and commercial clean vehicle credits, energy credits, and elective payment elections
raas-01-0324-3020.pdf
2024-03-19 13:56:00
134.89 KB
Delegation Order 25-8 (Rev. 1), Formal Document Requests
wi-03-0324-0390-redacted.pdf
2024-03-19 12:16:00
160.51 KB
IRM 3.12.212 Executive Directive on Received Dates and Envelopes
PGLD-01-0324-0010.pdf
2024-03-12 11:58:00
161.92 KB
IRM 1.15.6 Interim Guidance on Text Messaging
wi-03-0324-0350-redacted.pdf
2024-03-08 12:53:00
88.46 KB
IRM 3.11.212 Received date executive directive
wi-21-0224-0303.pdf
2024-03-07 09:27:15
87.05 KB
IRM 21.7.2 Form 94XX ERC claims processing status
wi-03-0224-0299.pdf
2024-03-07 08:04:31
102.33 KB
IRM 3.11.212 Disaster extension due dates February 28, 2024
sbse-01-0324-0007.pdf
2024-03-06 15:32:00
274.65 KB
IRM 1.4.52 Interim guidance on reporting potential violations of IRC 6304 Fair Tax Collection Practices in Specialty Collection Offer in Compromise
wi-03-0224-0307-redacted.pdf
2024-03-06 15:18:00
694.85 KB
IRM 3.13.2 Secretary of State update; MeF Form 8822-B; DUT information; files instruction
raas-01-0324-3019.pdf
2024-03-05 15:23:24
163.46 KB
Delegation Order 1-48 (Rev. 1), Approval of Business-Class and Premium Economy-Class Travel
pgld-10-0224-0004.pdf
2024-03-05 10:18:03
246.54 KB
IRM 10.5.1 Online Privacy Notices
wi-03-0224-0311-redacted.pdf
2024-03-01 10:55:35
297.37 KB
IRM 3.11.16 Computer Condition Code (CCC) E; penalty and interest code; Form 1120-F Line 5i; line reference corrections for Forms 4136, 1120-REIT, 1120-RIC; Return Processing Code (RPC) 9; added graphic captions
wi-03-0224-0279.pdf
2024-02-28 09:02:01
95.9 KB
IRM 3.12.38 Added 706-GS(D) & 706-GS(T) due dates; Updated wording on 8804 return due date
tege-07-0224-0004.pdf
2024-02-28 08:59:52
156.13 KB
IRM 7.1.5 Digital taxpayer communications
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