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Legal Guidance

(Authoritative) Content that picks up where the tax code ends. Explains the practical implementation of complying with tax laws and the IRS administration of those laws. Examples include Revenue Rulings, Revenue Procedures, Treasury Decisions, Notices, and Announcements published in the IRB. Legally binding.

About IRS

Statistics on taxpayer compliance and other information about internal IRS operations.

News

Statements, press releases, and other information that provide the latest updates.

Forms and Instructions

The IRS forms, instructions and publications needed for filing and complying with reporting requirements.

General Information

Content explaining steps taxpayers and exempt organizations need to take to complete tax-related tasks. Includes how-to information, FAQs, and Tax Topics

Software Development

Modernized e-File schemas and related guidance intended only for electronic transmission of returns.

Tax Administration
(Non-Authoritative)

Content the IRS is required to make public under FOIA and section 6110. Includes Written Determinations, Chief Counsel Advice, Reviewed Field Advice, and Program Manager Technical Assistance. Not legally binding, and non-precedential.

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Individuals

People who prepares tax returns for themselves individually or as the head of their tax family (e.g., spouse, dependents)

Businesses

Companies or a trades that produces income from selling goods or services.

Charities and Nonprofits

Organizations that operates exclusively for tax-exempt purposes.

Governments

Federal, state, local and Indian tribal governments recognized by the U.S. Constitution or state constitutions.

Volunteer Preparers

Individuals who provide free tax preparation services for low-to-moderate-income families and the elderly.

Software Development

Individuals who develop software to transmit electronic tax return information to the IRS.

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Content marked as archived means that while it is still available for the general public to read, it is no longer updated by the IRS and therefore may not be accurate.

Include Historical Content

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Legal Guidance

About IRS

Statistics on taxpayer compliance and other information about internal IRS operations.

News

Statements, press releases, and other information that provide the latest updates.

Forms and Instructions

The IRS forms, instructions and publications needed for filing and complying with reporting requirements.

General Information

Content explaining steps taxpayers and exempt organizations need to take to complete tax-related tasks. Includes how-to information, FAQs, and Tax Topics

Software Development

Modernized e-File schemas and related guidance intended only for electronic transmission of returns.

Tax Administration
(Non-Authoritative)

Filter by...

Search Filters

Individuals

People who prepares tax returns for themselves individually or as the head of their tax family (e.g., spouse, dependents)

Businesses

Companies or a trades that produces income from selling goods or services.

Charities and Nonprofits

Organizations that operates exclusively for tax-exempt purposes.

Governments

Federal, state, local and Indian tribal governments recognized by the U.S. Constitution or state constitutions.

Volunteer Preparers

Individuals who provide free tax preparation services for low-to-moderate-income families and the elderly.

Software Development

Individuals who develop software to transmit electronic tax return information to the IRS.

Information for...

Include Archived Content

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Content marked as archived means that while it is still available for the general public to read, it is no longer updated by the IRS and therefore may not be accurate.

Information For...

Filing For Individuals

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Forms and Instructions

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