Publications, forms, statutes and regulations
IRS Publication 1281 Backup Withholding on Missing and Incorrect Name/TINs
The B-Notice procedure: CP2100/CP2100A, the 15- and 30-business-day rules, first and second notices, sample letters, and the 24% rate.
IRS Publication 1586 Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs
The IRS's own explanation of the solicitation schedule and how reasonable-cause waivers are evaluated.
IRS Publication 2108A On-Line Taxpayer Identification Number Matching Program
Eligibility, enrollment, interactive and bulk limits, and the result codes 0–8.
IRS Publication 1220 Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498 and W-2G
File formats for FIRE and the list of Combined Federal/State Filing participants. Obsolete when FIRE retires in November 2026; replaced by the IRIS schema package and Publications 5717, 5718 and 5719.
IRS Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities
Chapter 3 withholding, W-8 documentation, sourcing and treaty rules, and 1042-S reporting.
IRS Publication 1099 (2026) General Instructions for Certain Information Returns
The new home of the general instructions from the 2026 edition: due dates, e-file threshold, penalties, corrections and exempt-payee rules.
General Instructions for Certain Information Returns Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498 and W-2G
Due dates, e-file threshold, penalties, corrections, and the exempt-payee rules.
Form W-9 and instructions Request for Taxpayer Identification Number and Certification (Rev. March 2024)
The line-1 name rules, disregarded-entity treatment, exempt payee codes, and electronic-W-9 requirements.
Form 945 and instructions Annual Return of Withheld Federal Income Tax
Deposit rules and annual reporting for backup withholding.
Form 1042-S and instructions Foreign Person's U.S. Source Income Subject to Withholding
Income and exemption codes for reporting payments to foreign persons.
IRS information return penalties page Penalty amounts by year
The current per-return amounts for late, incorrect and intentionally disregarded returns, and how to respond to a notice.
Rev. Proc. 2025-32 2026 inflation adjustments
Section 6721/6722 penalty amounts and calendar-year maximums for returns required to be filed in 2027.
Rev. Proc. 2024-40 2025 inflation adjustments
Section 6721/6722 penalty amounts and calendar-year maximums for returns required to be filed in 2026.
Rev. Proc. 2023-34 2024 inflation adjustments
Section 6721/6722 amounts and maximums for returns required to be filed in 2025.
IRC §3406 Backup withholding
The statute: triggers, the rate, and payer liability.
IRC §6721, §6722, §6724 Information-return penalties and the reasonable-cause waiver
The penalty statutes and the waiver standard.
Treas. Reg. §301.6724-1 Reasonable cause
The definition of "responsible manner" and the solicitation schedule for missing and incorrect TINs.
Treas. Reg. §31.3406(a)-1 through (j)-1 Backup withholding regulations
The regulations under IRC 3406IRC 3406Internal Revenue Code, Cornell LII: notice timing, the W-9 a payor may rely on, exempt payees, awaiting-TIN certifications and the stop rules. Read on the 31.3406 page.
Treas. Reg. §301.6721-1 and §301.6722-1 Failure to file correct information returns; failure to furnish correct payee statements
The penalty regulations, including the intentional disregard factors and the de minimis and inconsequential-error rules.
Treas. Reg. §301.6011-2 (T.D. 9972) Electronic filing of information returns
The 10-return aggregate e-file threshold.
Pub. L. 119-21 (2025) 1099 threshold changes
Raised the 1099-NEC/MISC threshold to $2,000 for payments after 2025 (indexed from 2027) and restored the 1099-K $20,000 / 200-transaction threshold.
PMTA 2023-03 (POSTN-107049-23) Chief Counsel, June 29, 2023
Compliance with a CP2100 or CP2100A notice does not affect backup withholding liability that existed under IRC 3406(a)(1)(A)IRC 3406Internal Revenue Code, Cornell LII before the notice. Read on the Chief Counsel page.
CCA 200941012 (POSTS-151438-08) Chief Counsel, released Oct. 9, 2009
The intentional disregard factors applied to a large filer with a history of late Forms 1099.
TIGTA Ref. No. 2021-40-030 Backup Withholding Noncompliance and Underreported Employment Taxes Continue to Contribute Billions of Dollars to the Tax Gap (May 2021)
Tax year 2018 figures on payers who did not withhold, and the IRS's response. Read on the TIGTA page.
TIGTA Ref. No. 2016-40-078 Due to the Lack of Enforcement, Taxpayers Are Avoiding Billions of Dollars in Backup Withholding (Sept. 2016)
The first audit of backup withholding enforcement, whose recommendations created the current compliance group.
TIGTA audit reports (oversight.gov index) Treasury Inspector General for Tax Administration reports, 2012 to date
The 44 TIGTA reports on information reporting, Form 945, 1099-K, ITINs, EINs, EFINs, IRIS and FIRE, SS-8 and foreign withholding digested on the TIGTA and GAO page, each linked to its PDF there.
GAO reports on information reporting GAO-09-238, GAO-21-102, GAO-24-107095, GAO-24-107028, GAO-20-366, GAO-20-188, GAO-09-717 and GGD-88-110
Findings and recommendation status pages, read on the TIGTA and GAO page.
IRSAC public reports (Pub 5316) Internal Revenue Service Advisory Council, 2015 to 2025 editions
The information reporting recommendations and the IRS's progress reports, digested in the advisory recommendations tracker with the IRPAC 2018 report (Pub 5315) and the ETAAC reports (Pub 3415).
National Taxpayer Advocate reports 2026 Purple Book and 2025 Annual Report to Congress
Legislative recommendations on penalties, voluntary withholding and ITINs, and the Most Serious Problem on international withholding relief, in the tracker.
IRS Data Book (Pub 55-B) Fiscal years 2019 to 2025
Information returns received, Automated Underreporter results and civil penalties assessed and abated, on the by the numbers page and in the volumes explorer.
Publication 6961 and Publication 6292 Calendar Year Projections of Information and Withholding Documents (Rev. 9-2026); Fiscal Year Return Projections (Rev. 9-2026)
Every information return type's 2025 count and projections to 2034, and Form 945 and 1042 filing counts, in the volumes explorer.
Publication 5869 Tax Gap Projections for Tax Year 2022 (Rev. 10-2024)
The $696 billion gross tax gap and the visibility table: 1 percent misreporting with information reporting and withholding, 55 percent with little or none.
IRS Document 6209 IRS Processing Codes and Information
The master file transaction codes, MFT codes, freeze codes and notice numbers used on account transcripts, cited on the transcript and penalty pages.
31 CFR Part 501 OFAC Reporting, Procedures and Penalties Regulations
The 10-business-day reporting rules for blocked property and rejected transactions.
IRIS working group meeting (Aug. 12, 2026) IRS slides for IRIS filers and software developers
IRIS volumes, the FIRE retirement dates, Publication 1220 retirement, new tax year 2026 forms, and the fields for correcting a return first filed through FIRE. Used on the FIRE to IRIS page.
IRS PIA: Backup Withholding Selection Assistance Tool RPA Privacy and Civil Liberties Impact Assessment, approved Mar. 10, 2025
The attended robot that selects backup withholding cases. Read on how the IRS selects backup withholding cases.
IRS PIA: Payer Master File Privacy and Civil Liberties Impact Assessment, approved Aug. 25, 2026
The payer-side record of every information return filed, its retention and its use in the civil penalty program.
IRS PIA: Information Returns Database Privacy and Civil Liberties Impact Assessment, approved June 8, 2026
Where validated 1099 data from IRIS is stored and distributed to compliance systems.
IRS PIA: TIN Validation (TINV-ECS) Privacy and Civil Liberties Impact Assessment, approved July 30, 2024
The internal TIN validation service and its interfaces with interactive and bulk TIN Matching. Read on the TIN matching guide.
IRS PIA: Information Returns Processing System Privacy and Civil Liberties Impact Assessment, approved Nov. 4, 2025
TIN and name control validation and perfection on incoming information returns.
IRS PIA: Information Returns Master File Modernization Privacy and Civil Liberties Impact Assessment, approved Nov. 3, 2025
The information returns master file and its move to near real-time matching.
IRS Qualified Intermediary (QI) list Quarterly list of approved QIs, QI branches and QDD branches
Used by the QI list lookup.
IRS FATCA FFI list FFI List Search and Download Tool
Foreign financial institutions with an approved FATCA registration and their GIINs; updated monthly.
OFAC sanctions lists SDN and Consolidated Sanctions Lists
The lists themselves, with search and download.
SAM.gov Exclusions
Federal exclusion records for contracts and grants.
HHS-OIG LEIE List of Excluded Individuals/Entities
Healthcare exclusion list with monthly updates.
NPPES NPI Registry National Plan and Provider Enumeration System
NPI lookup for healthcare providers.
Courts, states and other primary sources
IRS written determinations Chief Counsel Advice, PMTAs, letter rulings, technical advice and information letters
186 determinations on payer reporting and withholding, each read from the IRS PDF, in the Chief Counsel advice finder.
U.S. Tax Court opinions (DAWSON) Plus Courts of Appeals and district court opinions from govinfo and the courts' own sites
The decisions in the case and ruling finder and the industry guides; copies of the Tax Court opinions are hosted on this site so links do not break.
IRIS schema and business rules packages Tax year 2025 (schema v1.2, rules v1.4) and tax year 2026 (schema v1.2, rules v1.2), distributed by the IRS through the e-Services Secure Object Repository
The rule pages, field maps, CSV checker and the tax year 2026 rule diff.
OFAC enforcement releases Civil penalties and enforcement information, 2015 to 2026
Every release read in full for the OFAC enforcement action finder, with the 50 Percent Rule guidance and the 2019 Framework for Compliance Commitments.
State revenue departments and statutes All 50 states and DC
Each state's 1099 filing specifications, and its backup withholding and nonresident withholding statutes, forms and guidance, linked with the date read on every state page and state withholding page.
State business entity registries Secretary of State and equivalent agencies, all 50 states and DC
Search systems, fees and bulk data terms, in the entity search directory.
State Medicaid exclusion and termination lists State Medicaid program integrity offices
List names, formats and update schedules, in the Medicaid exclusion list directory; rows the research could not reach are marked as not verified.
FMCSA registration and safety data SAFER, Licensing and Insurance, QCMobile and the Unified Carrier Registration plan
Carrier identifiers and what each system shows, in carrier verification.
Income tax treaties
The treaty rate pages start from the IRS Tax Treaty Tables, then read each treaty itself: the convention, its protocols and exchanges of notes, and the Treasury technical explanation, which is the U.S. government's official reading of the text. Where the treaty text and the IRS tables differ, the country page says so and follows the treaty. The documents below are the ones each page was written from, linked to the IRS, Treasury, State Department or Congress copy.
- Argentina (no income tax treaty): U.S.-Argentina tax information exchange agreement
- Armenia (1973 u.s.s.r. treaty): Income tax convention with the U.S.S.R. (signed June 20, 1973) · IRS tax treaty documents page for Armenia
- Australia: Income tax convention (signed Aug. 6, 1982) · Protocol (signed Sept. 27, 2001) · Treasury technical explanation of the 2001 protocol · Treasury technical explanation of the convention
- Austria: Income tax convention with exchange of notes and Memorandum of Understanding (signed May 31, 1996) · Treasury technical explanation of the convention (1996)
- Azerbaijan (1973 u.s.s.r. treaty): Income tax convention with the U.S.S.R. (signed June 20, 1973) · IRS tax treaty documents page for Azerbaijan
- Bangladesh: Income tax convention (signed Sept. 26, 2004) · Treasury technical explanation of the convention
- Barbados: Income tax convention (signed Dec. 31, 1984) with protocol of Dec. 18, 1991 · Second protocol (signed July 14, 2004) · Treasury technical explanation of the convention · Treasury technical explanation of the 2004 protocol
- Belarus (1973 u.s.s.r. treaty): Income tax convention with the U.S.S.R. (signed June 20, 1973) · IRS tax treaty documents page for Belarus · IRS Announcement 2025-5: partial suspension of the U.S.S.R. treaty as it relates to Belarus
- Belgium: Income tax convention (signed Nov. 27, 2006) · Protocol (signed Nov. 27, 2006) · Treasury technical explanation
- Bulgaria: Income tax convention (signed Feb. 23, 2007) · Protocol signed with the convention (Feb. 23, 2007) · Protocol amending the convention (signed Feb. 26, 2008) · Treasury technical explanation of the convention and protocols
- Canada: Income tax convention (1980) with the first four protocols · Fifth protocol (signed Sept. 21, 2007) · Treasury technical explanation of the fifth protocol · Treasury technical explanation of the convention
- Cayman Islands (no income tax treaty): U.S.-Cayman Islands tax information exchange agreement (2013) · U.S. note to the Cayman Islands (2013)
- Chile: Income tax convention and protocol (signed Feb. 4, 2010) · Treasury technical explanation of the convention and protocol · Exchange of notes (Feb. 4, 2010) · Exchange of notes correcting the texts (Feb. 2011) · Exchange of notes correcting the protocol (Feb. 2012) · Exchange of notes amending the convention (2023)
- China: Income tax agreement and protocols (1984 and 1986) · Treasury technical explanation
- Commonwealth of Independent States: Income tax convention with the U.S.S.R. (signed June 20, 1973), with exchange of notes
- Costa Rica (no income tax treaty): U.S.-Costa Rica tax information exchange agreement
- Croatia (signed, not in force): Income tax convention (signed Dec. 7, 2022) · Amending protocol (2026)
- Cyprus: Income tax convention and exchange of notes (signed Mar. 19, 1984) · Treasury technical explanation of the convention
- Czech Republic: Income tax convention (signed Sept. 16, 1993) · Treasury technical explanation of the convention
- Denmark: Income tax convention and protocol (signed Aug. 19, 1999) · Protocol amending the convention (signed May 2, 2006) · Treasury technical explanation of the convention · Treasury technical explanation of the 2006 protocol
- Ecuador (no income tax treaty): U.S.-Ecuador tax information exchange agreement
- Egypt: Income tax convention (signed Aug. 24, 1980) · Treasury technical explanation of the convention
- Estonia: Income tax convention (signed Jan. 15, 1998) · Treasury technical explanation of the convention
- Finland: Income tax convention (signed Sept. 21, 1989) · Protocol (signed May 31, 2006) · Treasury technical explanation of the 2006 protocol · Treasury technical explanation of the convention (1989)
- France: Income tax convention (signed Aug. 31, 1994) · Protocol (signed Dec. 8, 2004) · Protocol (signed Jan. 13, 2009) · Arbitration memorandum of understanding (2009) · Treasury technical explanation of the 2009 protocol · Treasury technical explanation of the convention
- Georgia (1973 u.s.s.r. treaty): Income tax convention with the U.S.S.R. (signed June 20, 1973) · IRS tax treaty documents page for Georgia
- Germany: Income tax convention (signed Aug. 29, 1989) · Protocol (signed June 1, 2006) · Treasury technical explanation of the 2006 protocol · Treasury technical explanation of the convention
- Greece: Income tax convention (signed Feb. 20, 1950) with protocols of 1953
- Guernsey (no income tax treaty): U.S.-Guernsey tax information exchange agreement
- Hong Kong (no income tax treaty): U.S.-Hong Kong tax information exchange agreement (2014)
- Hungary (terminated): Former 1979 convention (terminated) · Income tax convention signed Feb. 4, 2010 (not in force) · Exchange of notes to the 2010 convention
- Iceland: Income tax convention and protocol (signed Oct. 23, 2007) · Treasury technical explanation of the 2007 convention
- India: Income tax convention and protocol (signed Sept. 12, 1989) · Treasury technical explanation
- Indonesia: Income tax convention with 1988 protocol, notes and 1996 protocol (signed July 11, 1988 and July 24, 1996) · Treasury technical explanation of the convention and the 1996 protocol
- Ireland: Income tax convention (signed July 28, 1997) · Amending convention (signed Sept. 24, 1999) · Treasury technical explanation
- Isle of Man (no income tax treaty): U.S.-Isle of Man tax information exchange agreement
- Israel: Income tax convention (1975) with the 1980 and 1993 protocols · Treasury technical explanation
- Italy: Income tax convention and protocol (signed Aug. 25, 1999) · Treasury technical explanation
- Jamaica: Income tax convention with 1981 protocol and exchanges of notes (signed May 21, 1980 and July 17, 1981) · Treasury technical explanation of the convention as amended by the 1981 protocol
- Japan: Income tax convention (signed Nov. 6, 2003) · Protocol (signed Nov. 6, 2003) · Protocol (signed Jan. 24, 2013) · Treasury technical explanation of the 2013 protocol · Treasury technical explanation of the convention
- Jersey (no income tax treaty): U.S.-Jersey tax information exchange agreement
- Kazakhstan: Income tax convention and protocol (signed Oct. 24, 1993), with technical corrections, memorandum of understanding and 1995 notes · Treasury technical explanation of the convention and protocol
- Kyrgyzstan (1973 u.s.s.r. treaty): Income tax convention with the U.S.S.R. (signed June 20, 1973) · IRS tax treaty documents page for Kyrgyzstan
- Latvia: Income tax convention (signed Jan. 15, 1998) · Treasury technical explanation of the convention
- Lithuania: Income tax convention (signed Jan. 15, 1998) · Treasury technical explanation of the convention
- Luxembourg: Income tax convention (signed Apr. 3, 1996), Senate Treaty Doc. 104-33 · Protocol (signed May 20, 2009), Senate Treaty Doc. 111-8 · Treasury technical explanation of the 2009 protocol
- Malta: Income tax convention (signed Aug. 8, 2008) · Treasury technical explanation of the convention
- Mexico: Income tax convention and protocols (1992 and 1994) · Second additional protocol (2002) · Treasury technical explanation of the 2002 protocol · Treasury technical explanation of the convention
- Moldova (1973 u.s.s.r. treaty): Income tax convention with the U.S.S.R. (signed June 20, 1973) · IRS tax treaty documents page for Moldova
- Morocco: Income tax convention (signed Aug. 1, 1977), with exchanges of notes and interpretive note
- Netherlands: Income tax convention (signed Dec. 18, 1992) · Protocol (signed Mar. 8, 2004) · Exchange of notes (2004) · Treasury technical explanation of the 2004 protocol
- New Zealand: Income tax convention and protocol (signed July 23, 1982) · Protocol (signed Dec. 1, 2008) · Treasury technical explanation of the 2008 protocol
- Norway: Income and property tax convention with exchange of notes (signed Dec. 3, 1971) · Protocol (signed Sept. 19, 1980) · Treasury technical explanation of the 1971 convention · Treasury technical explanation of the 1980 protocol
- Pakistan: Income tax convention (signed July 1, 1957) with protocol of exchange
- Panama (no income tax treaty): U.S.-Panama tax information exchange agreement · U.S. note to Panama (2010)
- Philippines: Income tax convention with exchange of notes (signed Oct. 1, 1976) · Treasury technical explanation of the convention (1976)
- Poland: Income tax convention with exchange of notes (signed Oct. 8, 1974) · Treasury technical explanation of the convention · Convention signed Feb. 13, 2013 (not in force) · Treasury technical explanation of the 2013 convention (not in force)
- Portugal: Income tax convention and protocol (signed Sept. 6, 1994) · Treasury technical explanation of the convention and protocol (1994)
- Romania: Income tax convention (signed Dec. 4, 1973) · Treasury technical explanation of the convention
- Russia (suspended): Income tax convention with Russia (signed June 17, 1992)
- Saudi Arabia (no income tax treaty): U.S.-Saudi Arabia tax information exchange agreement
- Singapore (no income tax treaty): U.S.-Singapore tax information exchange agreement (2018)
- Slovak Republic: Income tax convention (signed Oct. 8, 1993) · Treasury technical explanation of the convention
- Slovenia: Income tax convention (signed June 21, 1999)
- South Africa: Income tax convention (signed Feb. 17, 1997) · Treasury technical explanation
- South Korea: Income tax convention (signed June 4, 1976) · Treasury technical explanation
- Spain: Income tax convention and protocol (signed Feb. 22, 1990) · Protocol (signed Jan. 14, 2013) · Treasury technical explanation of the 2013 protocol · Treasury technical explanation of the convention
- Sri Lanka: Income tax convention (signed March 14, 1985) · Protocol (signed Sept. 20, 2002) · Treasury technical explanation of the convention as amended by the 2002 protocol
- Sweden: Income tax convention and protocol (State Department) · Protocol (signed Sept. 30, 2005) · Treasury technical explanation of the 2005 protocol · Treasury technical explanation of the convention
- Switzerland: Income tax convention and protocol (signed Oct. 2, 1996) · Protocol (signed Sept. 23, 2009), Senate Treaty Doc. 112-1 · Treasury technical explanation of the 2009 protocol · Treasury technical explanation of the convention
- Tajikistan (1973 u.s.s.r. treaty): Income tax convention with the U.S.S.R. (signed June 20, 1973) · IRS tax treaty documents page for Tajikistan
- Thailand: Income tax convention and exchange of notes (signed Nov. 26, 1996) · Treasury technical explanation of the convention
- Trinidad and Tobago: Income tax convention (signed Jan. 9, 1970) · Treasury technical explanation of the convention (1970)
- Tunisia: Income tax convention (signed June 17, 1985) with supplementary protocol (signed Oct. 4, 1989) · Treasury technical explanation of the convention and protocol
- Turkey: Income tax agreement and protocol (signed Mar. 28, 1996) · Treasury technical explanation of the agreement
- Turkmenistan (1973 u.s.s.r. treaty): Income tax convention with the U.S.S.R. (signed June 20, 1973) · IRS tax treaty documents page for Turkmenistan
- Ukraine: Income tax convention and protocol (signed Mar. 4, 1994), with 1995 exchange of notes · Treasury technical explanation of the convention
- United Kingdom: Income tax convention (signed July 24, 2001) · Protocol (signed July 2002) · Exchange of notes (July 24, 2001) · Treasury technical explanation
- Uruguay (no income tax treaty): U.S.-Uruguay tax information exchange agreement
- Uzbekistan (1973 u.s.s.r. treaty): Income tax convention with the U.S.S.R. (signed June 20, 1973) · IRS tax treaty documents page for Uzbekistan
- Venezuela: Income tax convention and protocol (signed Jan. 25, 1999) · Treasury technical explanation of the convention
- Vietnam (signed, not in force): Income tax agreement and protocol (signed July 2015)
Treaty indexes: IRS, United States income tax treaties A to Z · Treasury, tax treaty documents · IRS Tax Treaty Tables
The Internal Revenue Manual
The Internal Revenue Manual is the IRS's own operating manual: the instructions its employees follow when they process a return, match a TIN, propose a penalty, work a B-Notice case or collect a balance. It is not law and binds no taxpayer; the pages on this site that quote it say what the IRM instructs IRS staff to do, with the section number and the date of the version read, so the instruction can be checked against the current text. Some chapters are published with passages redacted (the "r" in the address); where a threshold or tolerance is redacted this site does not guess at it. The 117 chapters below are the ones cited on this site, grouped by part.
Part 2: Information Technology (4)
- IRM 2.3.28 Command Code FTDPN
- IRM 2.3.35 Command Code IRPTR
- IRM 2.3.53 Command Code PMFOL
- IRM 2.3.86 Command Code IRPOL
Part 3: Submission Processing (21)
- IRM 3.10.8 Information Returns Processing
- IRM 3.11.250 Form 8300 Processing
- IRM 3.12.8 Information Returns Processing
- IRM 3.12.179 Individual Master File (IMF), Payer Master File (PMF) Unpostable Resolution
- IRM 3.12.279 BMF/CAWR/PMF Unpostable Resolution
- IRM 3.13.2 BMF Account Numbers
- IRM 3.13.222 BMF Entity Unpostable Correction Procedures
- IRM 3.14.2 Notice Review - Business Master File (BMF) Notice Review
- IRM 3.17.220 Excess Collections File
- IRM 3.21.110 Processing Form 1042 Withholding Returns
- IRM 3.21.111 Chapter Three and Chapter Four Withholding Returns
- IRM 3.21.263 IRS Individual Taxpayer Identification Number (ITIN) Real-Time System (RTS)
- IRM 3.22.111 Chapter Three and Chapter Four Withholding Database
- IRM 3.24.8 Information Returns Processing
- IRM 3.24.38 BMF General Instructions
- IRM 3.28.6 Processing Paper Form 8809, Application for Extension of Time to File Information Returns
- IRM 3.30.123 Processing Timeliness: Cycles, Criteria and Critical Dates
- IRM 3.41.269 Information Returns Processing on SCRIPS
- IRM 3.42.7 EPSS Help Desk Support
- IRM 3.42.8 E-Services Procedures for Electronic Products and Services Support (EPSS)
- IRM 3.42.9 IRS e-file of Information Returns
Part 4: Examining Process (22)
- IRM 4.10.11 Claims for Refund, Requests for Abatement, and Audit Reconsiderations
- IRM 4.10.21 U.S. Withholding Agent Examinations - Form 1042
- IRM 4.13.1 Examination Audit Reconsideration Process
- IRM 4.18.1 Offers in Compromise Received in Exam
- IRM 4.19.3 IMF Automated Underreporter Program
- IRM 4.19.4 CAWR Reconciliation Balancing
- IRM 4.19.22 CAWR Control
- IRM 4.19.25 Information Return Penalty (IRP) Procedures
- IRM 4.19.26 Campus Backup Withholding Return Compliance Program Procedures
- IRM 4.23.3 Employment Tax - Examination Programs and Examination Planning Procedures
- IRM 4.23.5 Technical Guidelines for Employment Tax Issues
- IRM 4.23.6 Classification Settlement Program (CSP)
- IRM 4.23.8 Determining Employment Tax Liability
- IRM 4.23.9 Employment Tax Penalty, Fraud, and Identity Theft Procedures
- IRM 4.23.10 Report Writing Guide for Employment Tax Examinations
- IRM 4.23.13 Adjusted Returns, Abatements and Claims
- IRM 4.23.20 Voluntary Classification Settlement Program (VCSP) Procedures
- IRM 4.23.22 Unagreed Employment Tax Case Procedures
- IRM 4.26.10 Form 8300 History and Law
- IRM 4.26.11 BSA Examiner Responsibilities for Form 8300 Examinations
- IRM 4.26.12 Examination Techniques for Form 8300 Industries
- IRM 4.119.4 BMF Underreporter (BUR) Program
Part 5: Collecting Process (17)
- IRM 5.1.9 Collection Appeal Rights
- IRM 5.1.11 Delinquent Return Investigations
- IRM 5.1.19 Collection Statute Expiration
- IRM 5.1.24 Third-Party Payer Arrangements for Employment Taxes
- IRM 5.7.3 Establishing Responsibility and Willfulness for the Trust Fund Recovery Penalty (TFRP)
- IRM 5.7.4 Investigation and Recommendation of the TFRP
- IRM 5.8.1 Overview
- IRM 5.11.2 Serving Levies, Releasing Levies and Returning Property
- IRM 5.11.6 Notice of Levy in Special Cases
- IRM 5.12.1 Lien Program Overview
- IRM 5.12.2 Notice of Lien Determinations
- IRM 5.14.5 Simple Payment Plans, Guaranteed Installment Agreements, and Simple Payment Plans (Business Trust Fund)
- IRM 5.14.7 BMF Installment Agreements
- IRM 5.18.2 Business Returns IRC 6020(b)IRC 6020Internal Revenue Code, Cornell LII Processing
- IRM 5.19.1 Balance Due
- IRM 5.19.3 Backup Withholding Program
- IRM 5.19.4 Enforcement Action
Part 8: Appeals (5)
- IRM 8.11.1 Return Related Penalties in Appeals
- IRM 8.11.4 Penalty Appeals (PENAP)
- IRM 8.11.5 International Penalties
- IRM 8.22.4 Collection Due Process Appeals Program
- IRM 8.22.8 Liability Issues and Relief from Liability
Part 11: Communications and Liaison (2)
- IRM 11.3.2 Disclosure to Persons with a Material Interest
- IRM 11.3.13 Freedom of Information Act
Part 13: Taxpayer Advocate Service (1)
- IRM 13.1.7 Taxpayer Advocate Service (TAS) Case Criteria
Part 20: Penalty and Interest (8)
- IRM 20.1.1 Introduction and Penalty Relief
- IRM 20.1.2 Failure To File/Failure To Pay Penalties
- IRM 20.1.4 Failure to Deposit Penalty
- IRM 20.1.7 Information Return Penalties
- IRM 20.1.9 International Penalties
- IRM 20.1.10 Miscellaneous Penalties
- IRM 20.2.5 Interest on Underpayments
- IRM 20.2.7 Abatement and Suspension of Underpayment Interest
Part 21: Customer Account Services (24)
- IRM 21.1.3 Operational Guidelines Overview
- IRM 21.2.3 Transcripts
- IRM 21.3.1 Taxpayer Contacts Resulting from Notice Issuance
- IRM 21.3.3 Incoming and Outgoing Correspondence/Letters
- IRM 21.3.5 Taxpayer Inquiry Referrals Form 4442
- IRM 21.3.9 Processing Reporting Agents File Authorizations
- IRM 21.3.10 Practitioner Priority Service (PPS)
- IRM 21.3.11 (superseded by IRM 3.42.7, EPSS Help Desk Support, Sept. 8, 2026 transmittal, effective Oct. 1, 2026; the procedures quoted are from the last 21.3.11 revision) Information Returns Reporting Procedures
- IRM 21.4.1 Refund Research
- IRM 21.4.6 Refund Offset Research, Reversals, and Injured Spouse Processing
- IRM 21.5.3 General Claims Procedures
- IRM 21.5.5 Unpostables
- IRM 21.5.6 Freeze Codes
- IRM 21.5.7 Payment Tracers
- IRM 21.5.8 Credit Transfers
- IRM 21.5.10 Examination Issues
- IRM 21.6.3 Credits
- IRM 21.7.1 BMF/NMF Miscellaneous Information
- IRM 21.7.2 Employment and Railroad Tax Returns
- IRM 21.7.4 Income Taxes/Information Returns
- IRM 21.7.9 BMF Duplicate Filing Conditions
- IRM 21.7.11 Additional Computer Paragraph Notices and Transcripts
- IRM 21.7.13 Assigning Employer Identification Numbers (EINs)
- IRM 21.8.2 BMF International Adjustments
Part 25: Special Topics (13)
- IRM 25.5.1 Introduction
- IRM 25.5.6 Summonses on Third-Party Witnesses
- IRM 25.5.9 Fees and Costs for Summoned Witnesses
- IRM 25.6.1 Statute of Limitations Processes and Procedures
- IRM 25.6.23 Examination Process-Assessment Statute of Limitations Controls
- IRM 25.16.1 Program Guidelines
- IRM 25.23.2 Identity Protection and Victim Assistance - General Case Processing
- IRM 25.23.9 Business Master File (BMF) Identity Theft Processing
- IRM 25.23.11 Business Master File (BMF) Identity Theft Procedures for Accounts Management
- IRM 25.23.13 Income Related Identity Theft
- IRM 25.25.3 Revenue Protection Verification Procedures for Individual Master File Returns
- IRM 25.25.6 Taxpayer Protection Program
- IRM 25.27.1 Third Party Contact Program
Links point to the agency's own site where possible. If one breaks, the document title is enough to find the current version; tell us at support@tincomply.com and we'll fix the link.