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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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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
Foia
Ig
Spder
Beginning of main content
Contents of Directory spder
Parent Directory
Name
Name
Date
Size
Description
ap-08-0617-0008.pdf
2017-07-19 14:15:47
244.36 KB
IRM 8.20.5 Appeals Electronic 3210 (E3210) Test
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
ap-08-0323-0002.pdf
2023-03-27 08:22:21
243.29 KB
IRM 8.6.1 Revised Procedures for Video Conferences
wi-21-1222-1163-redacted.pdf
2022-12-08 06:33:08
241.44 KB
IRM 21.4.1 Refund Research December 5, 2022
wi-21-0423-0556-redacted.pdf
2023-05-01 07:31:36
240.48 KB
IRM 21.7.2 Revised Form 8974 Processing Guidance
ap-08-0716-0005.pdf
2016-07-14 00:00:00
237.15 KB
IRM 8 6 4 Interim Guidance on Specific Dollar Settlements
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
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
wi-21-0516-0894.pdf
2016-05-17 00:00:00
231.64 KB
IRM 21.3.8 Requests to Change NAICS and NTEE Codes and Updates to Procedures for Organizations in EO Status 21 and 28
pgld-10-0424-0011.pdf
2024-05-03 10:18:24
230.35 KB
IRM 10.5.1 Text Messaging Privacy
pgld-11-0522-0008.pdf
2022-05-25 14:36:30
230.08 KB
IRM 11.3.41 Interim Guidance for Withholding Asset Locator Information for Freedom of Information Act (FOIA) Requests
wi-21-0224-0204.pdf
2024-02-08 14:03:00
228.69 KB
IRM 21.5.6 Freeze codes updates
pgld-11-0122-0004.pdf
2022-02-08 07:22:55
227.32 KB
IRM 11.3.41 Interim Guidance for Freedom of Information Act (FOIA) Tolling Timeframe
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
wi-21-0323-0402-redacted.pdf
2023-03-22 19:06:47
226.93 KB
IRM 21.4.3 Various Changes to Returned Refunds/Releases
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
TEGE-04-0515-0011 ASED Alpha Code 'PP508'.pdf
2016-05-10 00:00:00
223.25 KB
IRM 4.75.10 ASED Alpha Code PP
nhq-04-0516-0001.pdf
2016-06-16 00:00:00
221.42 KB
IRM 4 Change in Policy on Initial Taxpayer Contact in Examination Cases
ts-21-0524-0617-redacted.pdf
2024-05-14 09:39:29
221.4 KB
IRM 21.4.2 Updates to refund trace and limited payability
pgld-11-0122-0006.pdf
2022-02-10 13:38:24
221.13 KB
IRM 11.3.41 Interim Guidance for Freedom of Information Act (FOIA) Referral and Consultation Processes
pgld-11-0723-0007.pdf
2023-08-09 09:03:13
220.63 KB
IRM 11.3.13 Interim Guidance (IG) for Freedom of Information Act (FOIA) Requests Seeking Email Records
wi-21-0317-0571_redacted.pdf
2017-03-28 00:00:00
220.06 KB
IRM 21.4.2 Expired Refund CEBA 1987 Limited Payability Preparer Misconduct Procedures
pgld-11-0422-0007.pdf
2022-06-17 13:55:05
219.05 KB
IRM 11.3.41 Interim Guidance for Issuing Acknowledgment Responses for Freedom of Information Act (FOIA) Requests
wi-25-1123-1074-redacted.pdf
2023-11-09 08:18:39
218.72 KB
IRM 25.25.2 Process Status 55 and Other Screening
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-21-1023-1050-redacted.pdf
2023-11-01 09:46:13
213.9 KB
IRM 21.6.3 Processing Form 1040X in Response to CP 08, CP 09, CP 27; Returned EIP With no Tax Return on File
pgld-11-0122-0003.pdf
2022-03-17 16:43:22
213.34 KB
IRM 11.3.5 Interim Guidance for Charging Freedom of Information Act (FOIA) Fees for Federal Records Center Accessions
tege-04-0217-0008.pdf
2017-09-26 09:05:12
210.87 KB
IRM 4.72.2 Substantiation Guidelines for Safe Harbor Hardship Distributions from Section 401k Plans
ts-25-0524-0647-redacted.pdf
2024-05-15 13:32:59
209.49 KB
IRM 25.23.11 Various updates to IRM 25.23.11
sbse-04-0417-0010.pdf
2017-09-26 08:34:42
207.39 KB
IRM 4.26.9 Addressing Prepaid Access Issues in Bank Secrecy Act Examination Cases
tege-04-0117-0007b.pdf
2017-02-14 00:00:00
203.62 KB
IRM 4.75.10 Review of Organizing Documents of Organizations that Attested to their Conformity in the Determination Process 3
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
tege-04-1122-0033.pdf
2022-11-16 10:12:22
201.54 KB
IRM 4.71.1 Letter Consolidation for Change due to Correction of Operations Closing Letter
wi-21-1023-1025-redacted.pdf
2023-10-24 15:14:00
200.68 KB
IRM 21.2.3 Interactive Voice Response; Secure Mailbox; Unmasked Transcripts; Validating Transcripts in the Queue
wi-03-0723-0813-redacted.pdf
2023-07-13 16:06:27
200.61 KB
IRM 3.21.19 Correction for Attachments
nhq-10-1121-0005.pdf
2021-11-22 15:43:00
197.33 KB
IRM 10.10.1 Temporary Deviation from Handwritten Signature Requirement for Limited List of Tax Forms - Updated Nov. 2021
SBSE-05-0915-0059.pdf
2016-11-03 00:00:00
197.2 KB
IRM 5.8.7 Interim Guidance for Communications with Appeals
wi-21-0224-0182-redacted.pdf
2024-02-08 15:55:00
194.19 KB
IRM 21.4.1 Updates to refund research
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
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
wi-21-0317-0454_redacted.pdf
2017-03-15 00:00:00
191.14 KB
IRM 21.4.1 TPP Account Indicators Unpostable 126 Procedures ERS Status WMR & Credit Elect Reversals
SBSE 25-1112-084.pdf
2013-09-18 00:00:00
191.08 KB
IRM 25.1.8 and 25.3.2- Aging of ATAT and Suit Development Cases
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
wi-03-0623-0759-redacted.pdf
2023-06-27 11:15:59
189.06 KB
IRM 3.21.19 Updated Routing Guide for Form 3520 and Form 3520-A Attachments
ts-21-0524-0618.pdf
2024-05-14 09:46:02
187.73 KB
IRM 21.4.3 Updates to returned refunds/releases May 7, 2024
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
SBSE-04-0316-0011.pdf
2017-03-10 00:00:00
185.7 KB
IRM 4.24.17 New MFT and Activity Code for IRC 6675 6718 6719 and 6725 Penalty Assessments
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.
lbi-04-0423-0004.pdf
2023-05-01 08:16:30
182.39 KB
IRM 4.46.1 Interim Guidance for Approval of Penalties under Internal Revenue Code (IRC) 6751(b)(1) for LB&I Examinations
pgld-10-1216-007.pdf
2016-12-21 00:00:00
181.87 KB
IRM 10.5.1 Social Security Number Elimination and Reduction
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