These Audit Techniques Guides (ATGs) help IRS examiners during audits by providing insight into issues and accounting methods unique to specific industries. While ATGs are designed to provide guidance for IRS employees, they’re also useful to small business owners and tax professionals who prepare returns. ATGs explain industry-specific examination techniques and include common, as well as, unique industry issues, business practices and terminology. Guidance is also provided on the examination of income, interview techniques and evaluation of evidence. So they may be helpful for business and tax planning purposes. To find out more about how these guides may be helpful to you, watch this short video. Audit Techniques Guides are available here in Adobe PDF, or as webpages, or both. The PDF versions must be viewed with the Acrobat Reader. Note: These guides are current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of these documents, no guarantees are made concerning the technical accuracy after the publication date. A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Activities Not Engaged in for Profit Internal Revenue Code Section 183PDFPublication Date: 09/2021 This audit techniques guide (ATG) has been developed to provide guidance to Revenue Agents and Tax Compliance Officers in pursuing the application of IRC § 183, Activities Not Engaged in for Profit (sometimes referred to as the "hobby loss rule"). Aerospace IndustryPublication Date: 01/2005 The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating research credit in the aerospace industry. The guide focuses on the particular unique aspects of the industry and provides examiners tools and tests to utilize in evaluating and auditing research credit. Architects and Landscape ArchitectsPDF Publication Date: 08/2011 This audit technique guide (ATG) has been developed to provide guidance to taxpayers as well as to revenue agents and tax compliance officers conducting examinations in the architect and landscape architect service industries. Art GalleriesPDFPublication Date: 01/2012 This Audit Technique Guide (ATG) has been developed to provide guidance to taxpayers as well as to revenue agents and tax compliance officers conducting examinations of Art Galleries. Attorneys Audit Technique GuidePDFPublication Date: 01/2022 The Attorneys Audit Techniques Guide is intended to provide guidance to the examiner who is auditing a taxpayer who is an attorney or an attorney firm and to provide tax related guidance to taxpayers and other professionals in this industry. Business ConsultantsPDFPublication Date: 07/2011 The Business Consultants ATG now includes an income section that addresses the shifting or the assignment of income issue and the substance versus form issue an examiner may encounter when conducting an examination. Capitalization of Tangible PropertyPDFPublication Date: 09/2022 This Audit Techniques Guide is for IRS examiners to use as a tool for identifying potential tax issues. Examiners are advised to carefully risk assess and apply the law to the facts and circumstances for issues involving capitalization and dispositions of tangible property. Child Care ProviderPDFPublication Date: 01/2022 This Audit Techniques Guide will provide information on tax related issues pertaining to the child care providers industry. It provides guidance on accounting for income and deductions. Intended audiences are taxpayers, tax professionals and IRS examiners. Coal Excise TaxPDFPublication Date: 05/2005 Provides excise tax agents with specific tools to examine issues relating to domestically produced coal. Conservation EasementPDF Publication Date: 11/2020 Audit Techniques Guide providing guidance on charitable contributions of conservation easements. Construction IndustryPDF Publication Date: 04/2021 Overview of the industry including a glossary. Discusses types of contracts; types of contractors; methods of accounting; and joint ventures. See Examination and Closing Procedures Form 8697, Look-Back Interest, for general information regarding the application of Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts. Continuation of Employee Healthcare CoveragePDF Publication Date: 03/2012 This audit techniques guide was developed to provide guidance to IRS employees and taxpayers concerning the Consolidated Omnibus Budget Reconciliation Act of 1985. Cost SegregationPDF Publication Date: 06/2022 The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating cost segregation studies submitted by taxpayers in support of depreciation deductions. The guide is also beneficial for taxpayers and practitioners in preparing these studies. Credit for Increasing Research Activities (i.e. Research Tax Credit) IRC § 41 Publication Date: 06/2005 This audit techniques guide sets forth the Research Credit Technical Advisors’ suggested guidelines for auditing research credit issues. Entertainment Audit Technique GuidePDF Publication Date: 03/2023 The Entertainment Audit Techniques Guide (ATG) provides technical information for common issues in the entertainment industry. The Guide contains examination techniques, common and unique industry issues, business practices, industry terminology and other information to assist examiners in performing examinations. Equity (Stock) - Based Compensation Audit Techniques Guide Publication Date: 08/2015 This ATG was developed to assist examiners to evaluate equity (stock)-based compensation. The term "equity-based compensation" includes any compensation paid to an employee, director, or independent contractor that is based on the value of specified stock. Excise Tax on Indoor Tanning ServicesPDF Publication Date: 12/2013 The Excise Tax on Indoor Tanning Services Audit Techniques Guide provides an overview of the indoor tanning tax and examination direction. Intended audiences are taxpayers, tax professionals and IRS examiners. Excise Tax on Obligations Not in Registered FormPDF Publication Date: 6/2006 Revision Date: 2/2015 Obligations Not in Registered Form Excise Tax on Obligations Not in Registered Form DPDF Publication Date: 06/2006 Revision Date: 2/2015 Obligations Not in Registered Form D Fishing Audit Technique GuidePDF Publication Date: 08/2011 This guide provides technical information and audit techniques for common issues in the fishing industry. The intended audience is fishermen, tax professionals and IRS examiners. Golden ParachutePDF Publication Date: 01/20/2017 The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating parachute examinations. The parachute examination can occur during the examination of either the corporation's or the individual's return. IC-DISC Audit Guide Publication Date: 03/2012 This IC-DISC Audit Guide is intended to provide guidance to examiners who are auditing a Form 1120 IC-DISC and/or its related shareholder(s). Inland WaterwaysPDF Publication Date: 12/2008 This audit techniques guide is intended to provide assistance to the examiner who is auditing a taxpayer for which the use of the Inland Waterways is an issue. IRC §42, Low-Income Housing CreditPDF Publication Date: 08/11/2015 The scope of this guide is limited to guidelines for IRS examiners conducting audits of taxpayers owning IRC §42, low-income housing projects. IRC 162(m) Salary Deduction Limitation Publication Date: 02/04/2005 Every publicly held corporation maintains its executive compensation records differently. Likewise, every publicly held corporation maintains different methods for compensating its executives. As the examining agent, you must first learn the identity of the individual(s) within the corporation who are most familiar with how the executive compensation records are maintained. Lawsuits, Awards, and SettlementsPDF Publication Date: 05/2011 This guide focuses on taxability of lawsuits, awards and settlements. Low-Income Housing Credit - Guide for Completing Form 8823PDF Publication Date: 01/2011 IRC 42, The Low-Income Housing Credit (LIHC) Program, is co-administered by the IRS and state housing credit agencies. As part of their administrative responsibilities, the agencies monitor the housing project for compliance with IRC 42 requirements and report any observed noncompliance to the IRS using Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition. This ATG provides state agencies with guidelines for evaluating taxpayer compliance and reporting noncompliance to the IRS. MinistersPDF Publication Date: 04/23/2009 The Ministers Audit Techniques Guide is intended to provide guidance to the examiner who is auditing a taxpayer who is a minister and to provide tax related guidance to taxpayers and other professionals in this industry. New Vehicle DealershipPDF Publication Date: 1/2005 This guide will give you the key to a quick and competent closure of any new vehicle dealership examination which hinges on narrowing the scope of the examination to items that may prove productive. Non-Qualified Deferred CompensationPDF Publication Date: 06/2021 The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating non-qualified deferred compensation. A nonqualified deferred compensation (NQDC) plan is any elective or nonelective plan, agreement, method, or arrangement between an employer and an employee (or service recipient and service provider) to pay the employee compensation some time in the future. Oil and Gas Audit Technique GuidePDF Publication Date: 06/2022 This guide introduces examiners to and assists them in the examination of income tax returns of taxpayers in the oil and gas industry. Oil and Gas IndustryPDF Publication Date: 5/1996 Provides information on basic operations and common terminology. Includes reference to royalty owners and an introduction to financial products. Passive Activity LossesPDF Publication Date: 02/2005 Provides examiners with specific guidance on potential audit issues, issue identification and lead sheets and other job aids. Petroleum Refining Audit Technique GuidePDF Publication Date: 06/2022 Audit Technique Guide for the Petroleum Refining Industry. Placer MiningPDF Publication Date: 7/1999 Provides guidelines for the examination of taxpayers in this industry. Focuses on small mining operations represented as sole proprietorships on Schedule C, but can be adapted for partnership and corporate returns. The Port ProjectPDF Provides examiners assistance in auditing industries related to coastal and inland waterways. Real Estate Property Foreclosure and Cancellation of DebtPDF Publication Date: 8/2021 The Real Estate Property Foreclosure and Cancellation of Debt Audit Technique Guide is intended to provide guidance to Revenue Agents and Tax Compliance Officers conducting examinations of real estate foreclosures and cancellation of debt income. Rehabilitation Tax CreditPDF Publication Date: 12/2002 Provides examiners with audit aids (i.e. issue checksheet, pro forma Information Document Request, and standardized audit reports, etc.) which assist in identifying and addressing common rehab tax credit issues. Research Credit Claims: Credit for Increasing Research Activities § 41 Publication Date: See table of contents for publication/revision date for the individual chapters, exhibits, and letters & forms. This guide provides guidance on the handling and evaluation of research credit claims. Retail IndustryPDF Publication Date: 3/2021 Provides guidance on conducting income tax examinations in the retail industry. It incorporates practical procedures and techniques that are unique to the retail industry. Sections 48A and 48B - Advanced Coal and Gasification Project CreditsPDF Publication Date: 03/01/2022 Section 46 provides that the amount of investment credit for purposes of § 38 for any taxable year is the sum of the credits listed in § 46. Section 1307(a) of the Energy Tax Incentives Act of 2005, Pub. L. 109-58, 119 Stat. 594 (August 8, 2005), amended § 46 to add two new credits to that list: The qualifying advanced coal project credit, (section 48A) and the qualifying gasification project credit, (section 48B). Split Dollar Life Insurance Publication Date: 03/07/2005 Split-dollar life insurance arrangements can be a key feature of executive compensation packages. Over the years, the Service has provided limited guidance regarding the taxation of these arrangements. Beginning in 2001, transitional guidance on the valuation of split-dollar life insurance arrangements was provided in the form of notices and proposed regulations in anticipation of final regulations. Structured Settlement FactoringPDF Publication Date: 11/2006Revision Date: 03/2019 Structured Settlement Factoring Veterinary MedicinePDF Publication Date: 4/2005 Overview of industry includes discussion of types of business entities (especially personal service corporation); cash vs. accrual method of accounting; and inventory vs. supplies.
