Find tax information for federal, state and local government entities, including tax withholding  requirements, information returns and e-services.

Recent Developments

Changes to guidance, law and procedures that affect federal, state and local governments.

Clean energy tax credit benefits available

Government and tax-exempt entities can now benefit from clean energy tax credits with new options enabled by the Inflation Reduction Act of 2022. Find out about elective pay and transferability of clean energy tax credits.

Publication 5884, Inflation Reduction Act (IRA) and CHIPS Act of 2022 (CHIPS) Pre-Filing Registration Tool - User Guide and Instructions PDF

Publication 5817-E, Elective Pay for State and Local Governments PDF

Publication 5817-G, Clean Energy Tax Incentives: Elective Pay - Eligible Tax Credits PDF

Employer Information

Tax responsibilities for government entities.

Information Returns

Filing and reporting requirements.


Taxpayer Identification Number (TIN) Matching

Tools for TIN matching and other e-Services.