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  • POPULAR FOR TAX PROS
  • Form 1040-X
  • Form 2848
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  • Circular 230

Main navigation mobile

    Home Home
  • File
    • Overview
    • INFORMATION FOR…
    • Individuals
    • Business & Self Employed
    • Charities and Nonprofits
    • International Taxpayers
    • Federal State and Local Governments
    • Indian Tribal Governments
    • Tax Exempt Bonds
    • FILING FOR INDIVIDUALS
    • How to File
    • When to File
    • Where to File
    • Update My Information
    • POPULAR
    • Get Your Economic Impact Payment Status
    • Coronavirus Tax Relief
    • Free File
    • Get Your Tax Record
    • Get an Identity Protection PIN (IP PIN)
  • Pay
    • Overview
    • PAY BY
    • Bank Account (Direct Pay)
    • Debit or Credit Card
    • Payment Plan (Installment Agreement)
    • Electronic Federal Tax Payment System (EFTPS)
    • POPULAR
    • View Your Account
    • Tax Withholding Estimator
    • Estimated Taxes
    • Penalties
  • Refunds
    • Overview
    • Where's My Refund
    • What to Expect
    • Direct Deposit
    • Reduced Refunds
    • Fix/Correct a Return
  • Credits & Deductions
    • Overview
    • INFORMATION FOR...
    • Individuals
    • For you and your family
    • Businesses & Self-Employed
    • Standard mileage and other information
    • POPULAR
    • Earned Income Credit (EITC)
    • Advance Child Tax Credit
    • Standard Deduction
    • Health Coverage
    • Retirement Plans
  • Forms & Instructions
    • Overview
    • FORMS & INSTRUCTIONS
    • Form 1040
    • Individual Tax Return
    • Form 1040 Instructions
    • Instructions for Form 1040
    • Form W-9
    • Request for Taxpayer Identification Number (TIN) and Certification
    • Form 4506-T
    • Request for Transcript of Tax Return
    • Form W-4
    • Employee's Withholding Certificate
    • Form 941
    • Employer's Quarterly Federal Tax Return
    • Form W-2
    • Employers engaged in a trade or business who pay compensation
    • Form 9465
    • Installment Agreement Request
    • POPULAR FOR TAX PROS
    • Form 1040-X
    • Amend/Fix Return
    • Form 2848
    • Apply for Power of Attorney
    • Form W-7
    • Apply for an ITIN
    • Circular 230
    • Rules Governing Practice before IRS

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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.

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

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

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Organizations that operate 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

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