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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

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

Tax Reform Guidance

Regulations

REG-107163-18,  Regulations to Prescribe Return and Time for Filing for Payment of Section 4960, 4966, 4967, and 4968 Taxes and to Update the Abatement Rules for Section 4966 and 4967 Taxes (TCJA added sections 4960 , Tax on excess tax-exempt organization executive compensation and 4968, Excise tax based on investment income of private colleges and universities to the Tax Code)

REG-103163-18, Modification of Discounting Rules for Insurance Companies

REG-115420-18, Investing in Qualified Opportunity Funds

REG-114540-18, Amount Determined Under Section 956 for Corporate United States Shareholders

REG-104390-18, Guidance Related to Section 951A (Global Intangible Low-Taxed Income)

REG-112176-18, Contributions in Exchange for State or Local Tax Credits

REG-107892-18, Qualified Business Income Deduction (Income tax deduction for passthroughs)

REG-104397-18, Additional First Year Depreciation Deduction (Bonus Depreciation for Certain Property)

REG-104226-18, Guidance Regarding the Transition Tax Under Section 965 and Related Provisions

REG-103474-18, Tax Return Preparer Due Diligence Penalty under Section 6695(g) (Expands the scope of the tax return preparer due diligence penalty so that it applies with respect to eligibility to file a return or claim for refund as head of household.)

Treasury Decisions (TD)

TD 9842, Tax Return Preparer Due Diligence Penalty Under Section 6695(g)

Revenue Procedures

Rev. Proc. 2018-57,  Inflation adjustments

Rev. Proc. 2018-48, Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.

Rev. Proc. 2018-47, Examination of returns and claims for refund, credit or abatement; determination of correct tax liability

Rev. Proc 2018-44, Corporate Methods of Accounting

Rev. Proc. 2018-40, Changes in accounting periods and methods of accounting.

Rev. Proc. 2018-35 , Changes in accounting periods and in methods of accounting (Expensing of certain cost of replanting citrus plants lost by reason of casualty.)

Rev. Proc. 2018-29, New automatic method changes to conform with FASB Topic 606 (Provides new automatic method changes and requests comments on those new changes and on future guidance for taxpayers changing their method of accounting to comply with amended § 451.)

Rev. Proc. 2018-27, Modifies the annual limitation on deductions for contributions to Health Savings Accounts (HSAs) allowed for individuals with family coverage under a high deductible health plan (HDHP)

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 (Depreciation of passenger automobiles under 280F.)

Rev. Proc. 2018-18, Modifying certain 2018 cost-of-living adjustments

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

Rev. Proc. 2018-16, Qualified Opportunity Zones, 

Revenue Rulings

Rev. Rul. 2018-29, Section 1400Z-2 — Special Rules for Capital Gains Invested in Opportunity Zones

Rev. Rul. 2018-13, Section 807 — Rules for Certain Reserves (This information is to be used by insurance companies in computing reserves.)

Rev. Rul. 2018-11, Section 1274A — Special Rules for Certain Transactions Where Stated Principal Amount Does Not Exceed $2,800,000 (2018 adjustment for inflation under § 1274A for qualified and cash method debt instruments.)

Notices

Notice 2018-84, Guidance under §§ 36B, 5000A, and 6011 on the suspension of personal exemption deductions

Notice 2018-80, Guidance Under Section 451(b) Relating to Market Discount

Notice 2018-78, Additional Guidance Under Section 965   

Notice 2018-76, Expenses for Business Meals Under § 274 of the Internal Revenue Code

Notice 2018-75, Guidance under Section 132(g) for the Exclusion from Income of Qualified Moving Expense Reimbursements

Notice 2018-74, Safe Harbor Explanations - Eligible Rollover Distributions

Notice 2018-71, Employer Credit for Paid Family and Medical Leave

Notice 2018-70, Guidance on Qualifying Relative and the Exemption Amount

Notice 2018-68, Guidance on the Application of Section 162(m)

Notice 2018-67, Request for Comments Regarding the Calculation of Unrelated Business Taxable Income under § 512(a)(6) for Exempt Organizations with More than One Unrelated Trade or Business

Notice 2018-64, Methods for Calculating W-2 Wages for Purposes of Section 199A

Notice 2018-63, Amplification and Modification of Safe Harbor Method for Participants in the HFA Hardest Hit Fund

Notice 2018-62, Guidance on the Contribution Limits Applicable to ABLE Accounts

Notice 2018-61, Clarification Concerning the Effect of Section 67(g) on Trusts and Estates (Clarifies the effect of newly enacted section 67(g) on the deductibility of certain expenses that are incurred by estates and non-grantor trusts)

Notice 2018-58, Guidance on Recontributions, Rollovers and Qualified Higher Education Expenses under Section 529

Notice 2018-55, Guidance on the Calculation of Net Investment Income for Purposes of the Section 4968 Excise Tax Applicable to Certain Private Colleges and Universities

Notice 2018-54, Guidance on Certain Payments Made in Exchange for State and Local Tax Credits

Notice 2018-48, Designated Qualified Opportunity Zones under Internal Revenue Code § 1400Z-2

Notice 2018-43, Public Comment Invited on Recommendations for 2018-2019 Priority Guidance Plan

Notice 2018-42, Update of 2018 Standard Mileage Rates Notice

Notice 2018-41, Information Reporting for Certain Life Insurance Contract Transactions and a Modification to the Transfer for Valuable Consideration Rules

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

Notice 2018-37, Guidance in Connection with the Repeal of Section 682 (Tax Treatment of alimony and separate maintenance payments.)

Notice 2018-35, Changes in accounting periods and method of accounting  (Transitional guidance regarding new section 451(c), which allows accrual method taxpayers to elect a limited deferral of the inclusion of income associated with certain advance payments.)

Notice 2018-30, Modification of Notice 2003-65 (Effect of first year depreciation on recognized built-in gains and recognized built-in losses.)

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

Notice 2018-28, Initial Guidance Under Section 163(j) as Applicable to Taxable Years Beginning After December 31, 2017 (Limitation on deduction of business interest expense.)

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) (Treatment of deferred foreign income including relief from estimated tax penalties.)

Notice 2018-23, Transitional Guidance Under §§ 162(f) and 6050X with Respect to Certain Fines, Penalties, and Other Amounts (Denial of deduction for fines or penalties for violation of the law.)

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) (Guidance regarding deferred foreign income.)

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 2018-03, 2018 Standard Mileage Rates

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