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Forms and Instructions

Individual Tax Return
Itemized Deductions
Application for Automatic Extension of Time
Request for Taxpayer Identification Number (TIN) and Certification

 

Single and Joint Filers With No Dependents
Employer's Quarterly Federal Tax Return
Employee's Withholding Allowance Certificate
Request for Transcript of Tax Return

Popular For Tax Pros

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

Tax Reform

Major tax reform was approved by Congress in the Tax Cuts and Jobs Act (TCJA) on December 22, 2017. The IRS is working on implementing this major tax legislation that will affect both individuals and businesses. We will provide information and guidance to taxpayers, businesses and the tax community as it becomes available. Check this page for updates and resources.

IRS News Releases, Fact Sheets & Statements

New rules and limitations for depreciation and expensing under the Tax Cuts and Jobs Act

FS-2018-9, April 2018 - The Tax Cuts and Jobs Act, signed Dec. 22, 2017, changed some laws regarding depreciation deductions.

Many corporations will pay a blended federal income tax this year under the new tax reform law 

IR-2018-99, April 16, 2018 – Many U.S. corporations elect to use a fiscal year end and not a calendar year end for federal income tax reporting purposes. 

Combat zone tax benefits now available to Armed Forces members who served in the Sinai Peninsula; IRS accepting retroactive tax refund claims back to 2015

IR-2018-95, April 13, 2018 – U.S. Armed Forces members who served in the Sinai Peninsula of Egypt may qualify for combat zone tax benefits retroactive to June 2015, according to the Internal Revenue Service.

Inflation Adjustments Under Recently Enacted Tax Law

IR-2018-94, April 13, 2018 – The Internal Revenue Service has updated the tax year 2018 annual inflation adjustments to reflect changes from the Tax Cuts and Jobs Act (TCJA). The tax year 2018 adjustments are generally used on tax returns filed in 2019.

Newly-revised estimated tax form and publication can help people pay the right amount

IR-2018-93, April 13, 2018 – With tax reform bringing major changes for the year ahead, the Internal Revenue Service today reminded the many self-employed individuals, retirees, investors and others who need to pay their taxes quarterly that the first estimated tax payment for 2018 is due on Tuesday, April 17, 2018.

IRS issues guidance on business interest expense limitations

IR-2018-82, April 2, 2018 ― The Treasury Department and the IRS today issued Notice 2018-28, which provides guidance for computing the business interest expense limitation under recent tax legislation enacted on Dec. 22, 2017.

IRS Issues Guidance on Withholding on the Transfer of Partnership Interests by Foreign Persons

IR-2018-81, April 2, 2018 ―The Treasury Department and the IRS today issued guidance regarding the withholding on the transfer of non-publicly traded partnership interests under the recently enacted Tax Cuts and Jobs Act. 

IRS urges ‘Paycheck Checkup’ for key groups; tax withholding may need adjustment

IR-2018-80, April 2, 2018 — The IRS today encouraged several key groups of taxpayers to perform a “paycheck checkup” to check if they are having the right amount of tax withholding following recent tax-law changes.

IRS Issues Additional Guidance on Transition Tax on Foreign Earnings

IR-2018-79, April 2, 2018 - The Treasury Department and the Internal Revenue Service today provided additional guidance (Notice 2018-26) for computing the “transition tax” on the untaxed foreign earnings of foreign subsidiaries of U.S. companies under the Tax Cuts and Jobs Act enacted on Dec. 22, 2017.

IRS encourages ‘Paycheck Checkup’ for taxpayers to check their withholding; special week focuses on changes

IR-2018-73, March 26, 2018 — Launching a special week of activities, the IRS today continued its effort to encourage taxpayers to do a “paycheck checkup” to make sure they have the right amount of tax taken out of their paychecks for their personal situation.

IRS provides additional details on section 965, transition tax; Deadlines approach for some 2017 filers

IR-2018-53, March 13, 2018 -- The Internal Revenue Service today provided additional information to help taxpayers meet their filing and payment requirements for the section 965 transition tax.

IRS Plans to Issue Regulations Clarifying Limitations on Carried Interest

IR-2018-37, March 1, 2018 — The IRS announced today that S corporations are subject to the extended three year holding period for applicable partnership interests and that regulations will be issued soon.

Updated Withholding Calculator, Form W-4 Released; Calculator Helps Taxpayers Review Withholding Following New Tax Law

IR-2018-36, Feb. 28, 2018 — The IRS today released an updated Withholding Calculator on IRS.gov and a new version of Form W-4 to help taxpayers check their 2018 tax withholding following passage of the Tax Cuts and Jobs Act in December.

Interest on Home Equity Loans Often Still Deductible Under New Law

IR-2018-32, Feb. 21, 2018 — The IRS today advised taxpayers that in many cases they can continue to deduct interest paid on home equity loans.

IRS Issues Guidance on Changes in Accounting Periods Related to the Transition Tax

IR-2018-25, Feb. 13, 2018 — The Treasury Department and the IRS today announced modifications to the procedures for changing the accounting period of foreign corporations owned by U.S. shareholders that are subject to the transition tax under the Tax Cuts and Jobs Act.

IRS Announces 2018 Pension Plan Limitations Not Affected by Tax Cuts and Jobs Act of 2017

IR-2018-19, Feb. 6, 2018 - The Internal Revenue Service today announced that the Tax Cuts and Jobs Act of 2017 does not affect the tax year 2018 dollar limitations for retirement plans announced in IR 2017-177 and detailed in Notice 2017-64.

Tax Issues for Alaska Native American Corporations and Alaska Native Settlement Trusts

IR-2018-16, Jan. 30, 2018 — The Internal Revenue Service today reminds Alaska Native Corporations and Alaska Native Settlement Trusts that they may be able to take advantage of certain benefits in the recently enacted tax reform legislation.

IRS Issues Additional Guidance on Transition Tax on Foreign Earnings

IR-2018-09, Jan. 19, 2018 - The Treasury Department and the Internal Revenue Service (IRS) today provided additional guidance (Notice 2018-13) for computing the “transition tax” on the untaxed foreign earnings of foreign subsidiaries of U.S. companies under the Tax Cuts and Jobs Act.

Updated 2018 Withholding Tables Now Available; Taxpayers Could See Paycheck Changes by February

IR-2018-05, Jan. 11, 2018 — The Internal Revenue Service today released Notice 1036, which updates the income-tax withholding tables for 2018 reflecting changes made by the tax reform legislation enacted last month.

IRS Issues Guidance on Transition Tax on Foreign Earnings

IR-2017-212, Dec. 29, 2017 — The Treasury Department and the Internal Revenue Service today issued Notice 2018-07, which provides guidance for computing the “transition tax” under recent tax legislation enacted on Dec 22, 2017.

IRS Advisory: Prepaid Real Property Taxes May Be Deductible in 2017 if Assessed and Paid in 2017

IR-2017-210, Dec. 27, 2017 — The Internal Revenue Service advised tax professionals and taxpayers today that pre-paying 2018 state and local real property taxes in 2017 may be tax deductible under certain circumstances.

IRS Statements: Withholding for 2018

Dec. 26, 2017 — Here are the latest developments involving withholding information related to the Tax Cuts and Jobs Act.

Tax Reform Tax Tips

Taxpayers can Visit IRS.gov for Resources to Help Understand Tax Reform

Tax Reform Tax Tip 2018-49, March 30, 2018

Tips for Updating Form W-4 After Doing a Paycheck Checkup

Tax Reform Tax Tip 2018-48, March 29, 2018

Step-by-Step Instructions for Using the IRS Withholding Calculator

Tax Reform Tax Tip 2018-47, March 28, 2018

Tips for Using the Withholding Calculator

Tax Reform Tax Tip 2018-46, March 27, 2018

Updated Withholding Calculator Reflects Changes in New Tax Law

Tax Reform Tax Tip 2018-45, March 26, 2018

Frequently Asked Questions

Opportunity Zones Frequently Asked Questions

Frequently Asked Questions about Employer Credit for Paid Family and Medical Leave

Questions and Answers about Reporting Related to Section 965 on 2017 Tax Returns

Withholding Calculator Frequently Asked Questions

IRS Withholding Tables Frequently Asked Questions

IRA FAQS  - Recharacterization of IRA Contributions

YouTube Videos

Paycheck Checkup: English | Spanish | ASL 

IRS Withholding Calculator Tips: English | Spanish

Do I Need to Fill Out a New W-4? : English | ASL

Publications

Publication 5292, How to Calculate Section 965 Amounts and Elections Available to Taxpayers 

Publication 970, Tax Benefits for Education

Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs)

Publication 15, Circular E, Employer’s Tax Guide

Legal Guidance

Rev. Proc. 2018-26, 601 Rules and regulations - certain remedial actions that issuers of State and local tax-exempt bonds and other tax-advantaged bonds may take 

Rev. Proc. 2018-25, Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability

Rev. Proc. 2018-22, 26 CFR 601.602: Tax forms and instructions

Rev.  Proc. 2018-17, Requests by certain foreign corporations for changes in annual accounting periods

Rev. Proc. 2018-16, Qualified Opportunity Zones

Rev. Rul. 2018-11, Section 1274A.--Special Rules for Certain Transactions Where Stated Principal Amount Does Not Exceed $2,800,000

Notice 2018-38, 2018 Fiscal-year Blended Tax Rates for Corporations

Notice 2018-37, Guidance in Connection with the Repeal of Section 682 

Notice 2018-35, Changes in accounting periods and method of accounting

Notice 2018-29, Guidance Regarding the Implementation of New Section 1446(f) for Partnership Interests That Are Not Publicly Traded

Notice 2018-28, Initial Guidance Under Section 163(j) as Applicable to Taxable Years Beginning After December 31, 2017

Notice 2018-26, Additional Guidance Under Section 965; Guidance Under Sections 62, 962, and 6081 in Connection With Section 965; and Penalty Relief Under Sections 6654 and 6655 in Connection with Section 965 and Repeal of Section 958(b)(4)

Notice 2018-23, Transitional Guidance Under §§ 162(f) and 6050X with Respect to Certain Fines, Penalties, and Other Amounts

Notice 2018-18, Guidance Under Section 1061, Partnership Interests Held in Connection with Performance of Services

Notice 2018-15, New Clean Renewable Energy Bonds

Notice 2018-14, Guidance on Withholding Rules

Notice 2018-13, Additional Guidance Under Section 965 and Guidance Under Sections 863 and 6038 in Connection with the Repeal of Section 958(b)(4 )

Notice 2018-08, Revised Timeline and Other Guidance Regarding the Implementation of New Section 1446(f)

Notice 2018-07, Guidance under Section 965 (Deferred Foreign Income Corporations)

Notice 1036, Early Release Copies of the 2018 Percentage Method Tables for Income Tax Withholding

Other Information

Settlement of Attorney’s Fees Related to Sexual Harassment

No deduction for certain payments made in sexual harassment or sexual abuse cases.

Exemption for Amounts Paid for Aircraft Management Services

The Tax Cut and Jobs Act, Pub. Law No. 115-97, made the following change: - effective December 23, 2017, certain payments made by an aircraft owner (or, in certain cases, a lessee) related to the management of private aircraft are exempt from the excise taxes imposed on taxable transportation by air.

What’s New – Estate and Gift Tax 

The Tax Cut and Jobs Act, Pub. L. No. 115-97, made the following change - the basic exclusion amount for an estate tax return for a 2018 date of death increases to $10,000,000, before taking into account the necessary inflation adjustment.

Effect of Sequestration on the Alternative Minimum Tax Credit for Corporations

Refund payments and credit elect and refund offset transactions processed on or after Oct. 1, 2017 and on or before Sept. 30, 2018 will be reduced by the fiscal year 6.6 percent sequestration rate, irrespective of when the IRS received the original or amended tax return.

Legislative Impact on Tax Forms

The IRS is working to update its tax forms to reflect Public Law 115-97, Tax Cuts and Jobs Act. Additional information and updates will be posted on the Legislative Impact on Tax Forms page.

Tax Withholding

The new tax law changed the way tax is calculated, see how it may affect you.

Repeal of Authority to Issue New Clean Renewable Energy Bonds

Public Law No. 115-97 repealed the authority to issue New Clean Renewable Energy Bonds (NCREBs) after December 31, 2017.