Recommended by IRS

About Publication 501, Dependents, Standard Deduction, and Filing Information

Publication 501 discusses some tax rules that affect every person who may have to file a federal income tax return.

Advance refunding bond limitations under Internal Revenue Code Section 149(d)

This Issue Snapshot will help agents identify if an advance refunding has complied with the limitations imposed on advance refundings by IRC Section 149(d).
General Information

Minimum present value segment rates

This table provides the monthly segment rates for purposes of determining minimum present values under section 417(e)(3)(D) of the Internal Revenue Code.
General Information
Administrators

Announcements

Issued guidance regarding changes in the administration of the tax laws (such as the publication of a new form or the implementation of temporary programs). The provided materials relate specifically to tax-exempt bonds.
General Information
Bond Professional

Nonresident aliens – Dependents

Qualifying dependents for nonresident aliens.
General Information

Understanding your CP09 notice

You may be eligible for the Earned Income Credit, but didn't claim it on your tax return.
General Information
Individuals

Why it’s important that taxpayers know and understand their correct filing status

Tax Tip 2021-168, November 15, 2021
General Information
Individuals

Loans

Leases as acts of self-dealing under Code section 4941.
General Information
Charities and Nonprofits

Other eligible donees

Discussion of entities eligible to receive deductible charitable contributions that are generally not listed in Publication 78
General Information
Charities and Nonprofits

Elective FICA exemption - Churches and church-controlled organizations

Discussion of FICA exemption election available to churches and certain church-controlled organizations
General Information
Charities and Nonprofits

Understanding your CP27 notice

We've sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC), but didn't claim it on your tax return.
General Information
Individuals