Information For...

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

Tax Reform News

News Releases

Reduced 24-percent withholding rate applies to small businesses and other payers; Revised backup withholding publication features helpful FAQs

IR-2018-205, October 18, 2018 — The Internal Revenue Service today urged small businesses and other payers to check out the agency’s newly-revised backup withholding publication, now available on IRS.gov.

IRS: Several tax law changes may affect bottom line of many business owners

IR-2018-203, October 16, 2018 — The Internal Revenue Service today reminded business owners that tax reform legislation passed last December affects nearly every business.

IRS to highlight tax reform changes affecting small businesses; Small business owners, self-employed should plan now for new changes

IR-2018-197, Oct. 9, 2018 — With just a few months left in tax year 2018, the IRS today urges small business owners to learn about how the new tax law changes may affect them.

For many business taxpayers, time is running out to elect out of new 100-percent depreciation deduction for 2017

IR-2018-196, Oct. 4, 2018 — The IRS today reminds business taxpayers who placed qualifying property in service during 2017 but choose not to claim the new 100-percent depreciation deduction, that they have a limited time to file the required election with the IRS.

IRS issues guidance on Tax Cuts and Jobs Act changes on business expense deductions for meals, entertainment

IR-2018-195, Oct. 3, 2018 — The IRS issued guidance today on the business expense deduction for meals and entertainment following law changes in the Tax Cuts and Jobs Act (TCJA).

New employer tax credit for paid family and medical leave available for 2018 and 2019

IR-2018-191, Sept. 24, 2018 — Today the IRS announced that eligible employers who provide paid family and medical leave to their employees may qualify for a new business credit for tax years 2018 and 2019.

IRS: 2018 employer reimbursements for employees’ 2017 moves are generally tax-free

IR-2018-190, Sept. 21, 2018 – Employer payments or reimbursements in 2018 for employees’ moving expenses incurred prior to 2018 are excluded from the employee’s wages for income and employment tax purposes, the Internal Revenue Service announced today.

IRS issues proposed regulations on global intangible low-taxed income for U.S. shareholders

IR-2018-186, Sept.13, 2018 - The Internal Revenue Service issued proposed regulations today concerning global intangible low-taxed income under section 951A and related sections of the Internal Revenue Code.

IRS reminder: Third estimated tax payment due Sept. 17; Tools are available to help people pay right amount following law changes

IR-2018-184, Sept. 11, 2018 – With tax reform bringing major changes for the current tax year, the Internal Revenue Service today reminded small businesses, self-employed individuals, retirees, investors and others who need to pay their taxes quarterly that the third estimated tax payment for 2018 is due on Monday, Sept. 17, 2018.

Tax reform changes affecting small business and self-employed taxpayers; third quarter estimated tax payment deadline is Sept. 17

IR-2018-182, Sept 10, 2018 – With the last third of the year now in full view, the IRS today reminded small business and self-employed taxpayers of the importance of meeting their tax obligations. Part of those obligations normally include making quarterly estimated tax payments.

Retirees: Avoid a surprise tax bill; get enough tax taken out of pension payments; IRS Withholding Calculator can help

IR-2018-180, Sept. 7, 2018 – With tax reform bringing major changes for the year ahead, the Internal Revenue Service today urged retirees to make sure they are paying in enough tax during the year by using the Withholding Calculator, available on IRS.gov.

Avoid penalty for underpayment of taxes; IRS says check withholding, make estimated payments

IR-2018-179, Sept. 6, 2018  ― With nearly 10 million U.S. taxpayers facing a penalty for underpayment of estimated tax last year, the Internal Revenue Service urges taxpayers to plan ahead, understand their options and avoid the penalty when they file in early 2019.

Clarification for business taxpayers: Payments under state or local tax credit programs may be deductible as business expenses

IR-2018-178, Sept. 5, 2018 — Business taxpayers who make business-related payments to charities or government entities for which the taxpayers receive state or local tax credits can generally deduct the payments as business expenses, the Internal Revenue Service said today.

Treasury, IRS issue proposed regulations on charitable contributions and state and local tax credits

IR-2018-172, Aug. 23, 2018 — Today the U.S. Department of the Treasury and the Internal Revenue Service issued proposed regulations providing rules on the availability of charitable contribution deductions when the taxpayer receives or expects to receive a corresponding state or local tax credit. 

For people involved in the sharing economy: Do a ‘Paycheck Checkup’ now, avoid a surprise year-end tax bill

IR-2018-168, Aug. 17, 2018 — The Internal Revenue Service urges anyone working in the sharing economy to perform a Paycheck Checkup now to avoid an unexpected tax bill when they file their return next year.

Taxpayers with children, other dependents should check their withholding soon

IR-2018-167, Aug. 16, 2018 — The IRS urges taxpayers with children and other dependents to use the Withholding Calculator at IRS.gov to do a “paycheck checkup.”

Key tax change affects taxpayers with dependents; IRS urges workers to check withholding

IR-2018-166, Aug. 15, 2018 — The IRS urges taxpayers who support dependents who can’t be claimed for the Child Tax Credit to do a paycheck checkup soon.

Taxpayers with high incomes, complex returns: Check withholding soon

IR-2018-165, Aug. 14, 2018 -- The Internal Revenue Service today urged high-income taxpayers and those with complex tax returns to check their withholding soon to avoid an unexpected tax bill or penalty when they file their 2018 federal income tax return in 2019.

Got a big tax refund? Use IRS Withholding Calculator to boost take-home pay in 2018

IR-2018-163, Aug. 13, 2018 — Taxpayers who received large refunds earlier this year may be able to get more of their money included in their paychecks during the rest of 2018 by using the Withholding Calculator on IRS.gov.

IRS issues proposed regulations on new 20 percent deduction for passthrough businesses

IR-2018-162, Aug. 8, 2018 — The Internal Revenue Service issued proposed regulations today for a new provision allowing many owners of sole proprietorships, partnerships, trusts and S corporations to deduct 20 percent of their qualified business income.

IRS issues guidance on small business accounting method changes under Tax Cuts and Jobs Act

IR-2018-160, Aug. 3, 2018 — The IRS issued guidance today on new tax law changes that allow small business taxpayers with average annual gross earnings of $25 million or less in the prior three-year period to use the cash method of accounting.

Treasury, IRS issue proposed regulations on new 100 percent depreciation

IR-2018-159, Aug. 3, 2018 — The Treasury Department and the Internal Revenue Service today issued proposed regulations on the new 100-percent depreciation deduction that allows businesses to write off most depreciable business assets in the year they are placed in service.

IRS and Treasury issue proposed regulations implementing Section 965

IR-2018-158, August 1, 2018 — The Internal Revenue Service and the Department of the Treasury today issued proposed regulations on section 965 of the Internal Revenue Code.

IRS offers guidance on recent 529 education savings plan changes

IR-2018-156, July 30, 2018 — The Internal Revenue Service and Department of the Treasury today announced their intent to issue regulations on three recent tax law changes affecting popular 529 education savings plans.

Tax bill this year? Check withholding soon, avoid another one next year

IR-2018-145, June 28, 2018 — Taxpayers who owed additional tax when they filed their 2017 federal tax return earlier this year can avoid another unexpected tax bill next year by doing a “paycheck checkup” as soon as possible, according to the IRS.

Tax reform allows people with disabilities to put more money into ABLE accounts, expands eligibility for Saver’s Credit

IR-2018-139, June 15, 2018 – People with disabilities can now put more money into their tax-favored Achieving a Better Life Experience (ABLE) accounts and may, for the first time, qualify for the Saver’s Credit for low- and moderate-income workers, according to the Internal Revenue Service.

IRS reminder: Second estimated tax payment due June 15; form, publication can help people pay the right amount following law changes

IR-2018-138, June 14, 2018 — With tax reform bringing major changes for the year ahead, the IRS today reminded self-employed individuals, retirees, investors and others who need to pay their taxes quarterly that the second estimated tax payment for 2018 is due on Friday, June 15, 2018.

More than 2 million ITINs to expire this year; Renew soon to avoid refund delays

IR-2018-137, June 14, 2018 — With more than 2 million Individual Taxpayer Identification Numbers (ITINs) set to expire at the end of 2018, the IRS today urged affected taxpayers to submit their renewal applications soon to beat the rush and avoid refund delays next year.

For new tax on some private colleges, stepped-up basis may apply to property sold at a gain; new basis rule may limit tax impact

IR-2018-134, June 8, 2018 — A private college or university, subject to the new 1.4 percent excise tax on net investment income, that sells property at a gain generally may use the property’s fair market value at the end of 2017 as its basis for figuring the tax on any resulting gain, the IRS said today.

IRS offers penalty, filing relief to many subject to new transition tax on foreign earnings

IR-2018-131, June 4, 2018 — The Internal Revenue Service (IRS) today announced that it will waive certain late-payment penalties relating to the section 965 transition tax, and provided additional information for individuals subject to the section 965 transition tax regarding the due date for relevant elections.

Law change affects moving, mileage and travel expenses

IR-2018-127, May 25, 2018  –  The Internal Revenue Service today provided information to taxpayers and employers about changes from the Tax Cuts and Jobs Act that affect: move related vehicle expenses; un-reimbursed employee expenses; and, vehicle expensing.

New law gives individuals and businesses more time to challenge a wrongful IRS levy; newly-revised publication can help

IR-2018-126, May 25, 2018 — Individuals and businesses have additional time to file an administrative claim or to bring a civil action for wrongful levy or seizure, according to the Internal Revenue Service.

Two-income families, taxpayers working multiple jobs should check withholding amount

IR-2018-124, May 24, 2018  –  The Internal Revenue Service urges two-income families and those who work multiple jobs to complete a “paycheck checkup” to verify they are having the right amount of tax withheld from their paychecks. 

IRS issues notice on state and local tax deductions

IR-2018-122, May 23, 2018 — The U.S. Department of the Treasury and the Internal Revenue Service issued a notice today stating that proposed regulations will be issued addressing the deductibility of state and local tax payments for federal income tax purposes.

Taxpayers who usually itemize deductions should check their withholding to avoid tax surprises

IR-2018-120, May 16, 2018 — The IRS encourages taxpayers who typically itemized their deductions on Schedule A of the Form 1040 to use the Withholding Calculator this year to perform a “paycheck checkup.”

Seasonal, Part-year Workers Urged to Check Tax Withholding Amount

IR-2018-118, May 9, 2018  – The Internal Revenue Service today encouraged taxpayers who work seasonal jobs or are employed part of the year to visit the Withholding Calculator and perform a “paycheck checkup.”

IRS highlights sharing economy tax center, other resources during National Small Business Week 

IR-2018-110, May 2, 2018 — The IRS is highlighting a variety of online resources to help small business owners and self-employed individuals as part of National Small Business Week from April 29 to May 5. 

For Small Business Week, IRS highlights key business tax topics

IR-2018-109, May 2, 2018 — In recognition of National Small Business Week, April 29 to May 5, the IRS is highlighting several resources to help small business owners and self-employed individuals understand and meet their tax obligations.

IRS grants relief for taxpayers affected by reduction of maximum deductible Health Savings Account contributions

IR-2018-107, April 26, 2018 – The Internal Revenue Service today announced relief for taxpayers with family coverage under a High Deductible Health Plan (HDHP) who contribute to a Health Savings Account (HSA).

IRS describes new tax reform information reporting requirements for certain life insurance contract transactions and provides transitional guidance delaying reporting until final regulations are issued

IR-2018-104, April 26, 2018 – The Internal Revenue Service today described the new information reporting requirements for certain life insurance contracts under new IRC 6050Y, which was added by the Tax Cuts and Jobs Act (TCJA).

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.

Fact Sheets

The Highlights of Tax Reform for Businesses

FS-2018-17, October 2018 ― The Tax Cuts and Jobs Act included a few dozen tax law changes that affect businesses. Most of the changes in the new law take effect in 2018 and will affect tax returns filed in 2019.

Tax facts for seasonal job seekers

FS-2018-15, August 2018 ― Students and other taxpayers often obtain seasonal jobs to earn extra spending money or to save for later.

Know the tax facts about renting out residential property

FS-2018-14, August 2018 — People often rent out their residential property as a source of income, particularly during the vacation-heavy, warm summer months.

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.

Statements

IRS Statement on Form W-4

Sept. 20, 2018 — Following feedback from the payroll and tax communities, the Treasury Department and the IRS will incorporate important changes into a new version of the Form W-4, Employee’s Withholding Allowance Certificate, for 2020.

IRS Statements: Withholding for 2018

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