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For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Transfer Pricing Examination Process

Treaty and Transfer Pricing Operations (TTPO) of the Large Business and International (LB&I) division of the IRS released the Transfer Pricing Examination Process (TPEP) for use in transfer pricing examinations. TPEP is a guide to best practices and processes to assist with the planning, execution and resolution of transfer pricing examinations consistent with the LB&I Examination Process (LEP), Publication 5125. With the issuance of TPEP, the Transfer Pricing Roadmap is retired.

The TPEP provides a framework and guide for transfer pricing examinations. Every transfer pricing case is unique and requires ongoing exercise of judgment and discretion. The TPEP guide will be shared with taxpayers at the start of a transfer pricing examination to facilitate an understanding of the process and give insight into what is expected during a transfer pricing examination. This transparency is intended to help improve communications and efficiency, for the benefit of both the IRS and taxpayers.

TTPO will continue to review the TPEP and make changes over time as new techniques arise or additional reference materials become available. Users are encouraged to contact TTPO to provide any input, feedback and suggestions for improvement.