Compliance Assurance Process


The Compliance Assurance Process (CAP) helps large corporate taxpayers improve federal tax compliance. The process enables the taxpayer and the IRS to:

  • Use real-time issue resolution tools and techniques
  • Resolve issues before filing tax returns and comply with federal tax laws
  • Ensure accurate tax returns, shortening the IRS audit process

For questions or comments, contact the CAP program mailbox.

Application and Selection Process

Eligibility and Suitability Criteria

CAP Frequently Asked Questions

2023 CAP Application

The application period for the 2023 CAP program was September 15 to November 15, 2022. The IRS will inform applicants if they're accepted into the program in February 2023.

Highlights and Updates for the CAP 2023 Application Period

Application Documents

Form 14234, CAP ApplicationPDF

Form 14234-A, CAP Research Credit Questionnaire (CRCQ)PDF

Form 14234-B, Material Intercompany Transactions Template (MITT)PDF

Form 14234-C, Taxpayer Initial Issues List (TIIL)PDF

Form 14234-D, Tax Control Framework Questionnaire (TCFQ)PDF

MITT Submission Process for New Applicants

MITT Submission Process for Returning Applicants

2023 CAP Memorandum of Understanding (MOU)PDF

Related Resources

Bridge Phase Frequently Asked Questions

MITT and APA Frequently Asked Questions

CAP Internal Revenue Manual (IRM) – April 2020

Pre-2023 CAP Resources

2022 CAP Memorandum of Understanding (MOU)PDF

2021 CAP Memorandum of Understanding (MOU)PDF

Statement of Interest for New CAP Applicants – July 2019

2019 CAP Recalibration Discussion DocumentPDF – September 28, 2018

CAP History

The IRS Large Business and International (LB&I) Division developed the CAP Program.

  • CAP started as a pilot program in 2005 and became permanent in 2011.
  • On August 29, 2016, the IRS announced proposed changes to CAP and announced that we would stop accepting new taxpayers starting with 2017.
  • On August 28, 2018, we made program changes for the 2019 CAP year and announced that we'd accept new taxpayers for the 2020 CAP year.
  • On September 12, 2019, we announced that new large corporate taxpayers interested in participating in CAP may apply for the 2020 CAP year.
  • On September 15, 2022, we announced that we were accepting applications for the 2023 CAP year and reinstated the one-open-return eligibility criteria for returning applicants. See Highlights and Updates for the CAP 2023 Application Period.