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Internal Revenue Service (IRS) & State Links
IRS Forms & Publications IRS Forms & Publications
IRS Draft Tax Forms IRS Draft Tax Forms
Taxpayer Advocate Service Contains useful tax information for individuals, businesses, tax professionals and media, including news and updates, ways TAS helps taxpayers, and important information about tax topics and rights.
Circular 230 Links Circular 230 Links
Gift Contributions Gift Contributions to Reduce Debt Held by the Public
IRS Video Portal Learn about tax topics through video and audio presentations
Understanding IRS Guidance - A Brief Primer For anyone not familiar with the inner workings of tax administration, the array of IRS guidance may seem, well, a little puzzling at first glance.
Applicable Federal Rates (AFR) Rulings Each month, the IRS provides various prescribed rates for federal income tax purposes. These rates, known as Applicable Federal Rates (or AFRs), are regularly published as revenue rulings.
State Tax Forms Links to State Websites
IRS Recognized Abusive and Listed Transactions Transactions are listed in chronological order
Tax Statistics Here you will find a wide range of tables, articles, and data that describe and measure elements of the U.S. tax system.
IRS Calendar Important Tax Dates for Small Businesses
IRS Audit Techniques Guide These Audit Techniques Guides (ATGs) help IRS examiners during audits by providing insight into issues and accounting methods unique to specific industries. While ATGs are designed to provide guidance for IRS employees, they’re also useful to small business owners and tax professionals who prepare returns.
Retirement News for Employers A variety of information for employers of retiring people.
Disaster Relief Resource Center for Tax Professionals As a result of recent natural disasters, many payroll and practitioner businesses and their clients have suffered significant losses.
Cost Basis Reporting FAQ Cost Basis Reporting FAQs
Married Same-sex Couples FAQ Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law
Domestic Partners & Civil Unions FAQ Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions
Voluntary Classification Settlement Program (VCSP) FAQ VCSP is a program developed by the IRS that allows taxpayers to voluntarily reclassify their workers as employees for future tax periods for employment tax purposes.
Third Party Reporting Information Center - Information Documents The IRS uses third-party information reporting on forms in the 1099 series to increase voluntary compliance and improve collections. Beginning in 2011, legislation requires reporting of income in two areas: payment card (credit, debit and certain electronic transactions) and securities basis reporting.
Return Preparer Regulations - Overview New regulations for paid preparers are rolling out in phases:
Uncertain Tax Positions - Schedule UTP The IRS is currently reviewing its second year of returns filed with Schedule UTP. Beginning with Tax Year 2010, Schedule UTP was a new schedule that certain corporations used to report uncertain tax positions….
Exempt Organizations Select Check Exempt Organizations Select Check is an on-line search tool that allows users to select an exempt organization and check certain information about its federal tax status and filings….
Tax Forums Online The IRS Nationwide Tax Forums Online (NTFO) provides information for tax professionals from the speakers at the IRS Nationwide Tax Forums.
Payment Card and Third Party Network Transactions (§6050W) FAQs General FAQs on Payment Card and Third Party Network Transactions
Application of SECA Taxes to CRP Payments - Notice 2006-108 This notice sets forth a proposed revenue ruling concerning the application of the Self-Employment Contributions Act (SECA) tax to payments made by the U.S. Department of Agriculture (USDA) under the Conservation Reserve Program (CRP), 16 U.S.C. 3831….
Deduction vs. Capitalization of Tangible Property Expenditures - Final Regulations (TD 9636) This document contains final regulations that provide guidance on the application of sections 162(a) and 263(a) of the Internal Revenue Code (Code) to amounts paid to acquire, produce, or improve tangible property. The final regulations clarify and expand the standards in the current regulations under sections 162(a) and 263(a).
IRC § 183: Activities Not Engaged in For Profit (ATG) This document is not an official pronouncement of the law or the position of the Service and can not be used, cited, or relied upon as such. This guide is current through the publication date.
Foreign Accounts
Foreign Account Tax Compliance Act Foreign Account Tax Compliance Act
Reporting of Specified Foreign Financial Assets Temporary Regulation §6038D (T.D. 9567) - Reporting of Specified Foreign Financial Assets
Form 8938 - Statement of Specified Foreign Financial Assets Use this form to report your specified foreign financial assets if the total value of all the specified foreign financial assets in which you have an interest is more than the appropriate reporting threshold.
Report of Foreign Bank and Financial Accounts (FBAR) If you have a financial interest in or signature authority over a foreign financial account, including a bank account, brokerage account, mutual fund, trust, or other type of foreign financial account, exceeding certain thresholds, the Bank Secrecy Act may require you to report the account yearly to the Internal Revenue Service by filing a Report of Foreign Bank and Financial Accounts (FBAR).
2012 Offshore Voluntary Disclosure Program The IRS began an open-ended offshore voluntary disclosure program (OVDP) in January 2012 on the heels of strong interest in the 2011 and 2009 programs.
Tax Research & Tracking Links
The Joint Committee on Taxation Please note that many older Committee documents on this site are scanned PDF images, and are therefore not currently full-text searchable. We are converting these documents to full-text PDF files over a period of time. Currently, only the titles of the unconverted documents are indexed for search.
CONUS Per Diem Rates Per diem rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates") by searching below with city and state (or ZIP code), or by clicking on the map.
Track activities of US Congress Easily track the activities of the United States Congress
Judicial Watch Judicial Watch
Library of Congress United States Legislative Information
Tax Almanac
Tax Foundation The mission of the Tax Foundation is to educate taxpayers about sensible tax policy and the size of the tax burden borne by Americans at all levels of government. From its founding in 1937, the Tax Foundation has been grounded in the belief that the dissemination of basic information about government finance is the foundation of sensible policy in a free society.
Tax Sites Tax, Accounting and Payroll Sites Directory
Taxpayers for Common Sense Taxpayers for Common Sense is an independent voice for taxpayers working to increase transparency and expose and eliminate wasteful and corrupt subsidies, earmarks, and corporate welfare.
Legal Bitstream Legalbitstream is a tax law research website that provides searchable databases of United States federal inome tax and estate tax law.
Legal Information Institute A small research, engineering, and editorial group housed at the Cornell Law School in Ithaca, NY. Most of their publishing efforts go into to producing and maintaing the extensive legal collections on this web site. Submit your comments on proposed regulations and related documents published by the U.S. Federal government. You can also use this site to search and review original regulatory documents as well as comments submitted by others.
Federal Register The daily journal of the US Government
Tax Preparation & Research Software
Lacerte Software For tax and accounting firms with individual and business clients
Thompson Reuters Checkpoint Tax, accounting and finance professionals use Thomson Reuters Checkpoint, a searchable online system, to get straight to their answers.
US Debt Clock Debt clock for the Federal and State governments
Congressional Constitution Caucus Congressional Constitution Caucus - whose stated purpose is to promote an American future that remains true to its revolutionary past.
Financial Calculators Online calculattors for mortgages, retirement, loans, investments and much more!
Saving For College Guide to saving and paying for college.
Tax Whistle Blower Attorneys At The Ferraro Law Firm, those with information about tax underpayments can get the same high-quality representation that the largest corporations and wealthiest individuals enjoy.
Feed the Pig A site to help you get on track to reach your financial goals, reduce your debt and much more.
Wealth Management Systems Formerly Archimedes Systems - a leading provider of web-based college and retirement planning tools.
AgriPlan-BizPlan AgriplanNOW (for Farmers) and BizplanNOW (for small business owners) formerly Agriplan and Bizplan are Medical Reimbursement Plans based on Section 105 of the Internal Revenue Code, Revenue Ruling 71-588 and Letter Ruling 9409006.00.
105 Concepts The origin of 105 Concepts started with one basic concept; to take the tax-saving capability of Health Reimbursement Arrangement (HRA) plans to a higher level.
Financial Industry Regulatory Authority (FINRA) Industry Professionals - Access the information, training and other resources you need to comply with FINRA rules and regulations.
Investors - Learn how to invest, build your financial knowledge and protect your investments from fraud.
Certified Financial Planners (CFP) Board of Standards, Inc. The mission of Certified Financial Planner Board of Standards, Inc. is to benefit the public by granting the CFP® certification and upholding it as the recognized standard of excellence for competent and ethical personal financial planning.
E-Verify US Citizenship and Immigration Services. E-Verify is an Internet-based system that compares information from an employee's Form I-9, Employment Eligibility Verification, to data from U.S. Department of Homeland Security and Social Security Administration records to confirm employment eligibility.
HUD's Settlement Cost Booklet The Real Estate Settlement Procedures Act (RESPA) requires lenders and mortgage brokers to give you this booklet within three days of applying for a mortgage loan.
HUD Settlement Statement (HUD-1) Settlement Statement PDF
U.S. Government Printing Office (GPO)Links
United States Code The United States Code is the codification by subject matter of the general and permanent laws of the United States. It is divided by broad subjects into 51 titles and published by the Office of the Law Revision Counsel of the U.S. House of Representatives.
Code of Federal Regulations The Code of Federal Regulations (CFR) annual edition is the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government.
U.S. Government Printing Office (GPO) The core mission of Keeping America Informed, dated to 1813 when Congress determined to make information regarding the work of the three branches of Government available to all Americans. The U.S Government Printing Office (GPO) provides publishing and dissemination services for the official and authentic government publications to Congress, Federal agencies, Federal depository libraries, and the American public.
Federal Digital System GPO’s Federal Digital System (FDsys) provides free online access to official publications from all three branches of the Federal Government.
Social Security & Medicare Links
US Social Security Administration Delivers services through a nationwide network of over 1,400 offices that include regional offices, field offices, card centers, teleservice centers, processing centers, hearing offices, the Appeals Council, and our State and territorial partners, the Disability Determination Services.
Medicare The official government site for Medicare
Social Security Statement Personal online Social Security information
Congress & Governmental Department Links - Government Made easy As the U.S. government's official web portal, makes it easy for the public to get U.S. government information and services on the web.
The White House Information about the President, the White House, events and more.
US Senate Information about your senators, schedules, votes and more
US House of Representatives Information about your representatives, schedules, votes and more
Contacting Congress and other US policymakers Contacting Congress (& Other US Policymakers): Making Your Voice Heard by US Federal Legislators, the White House, State Legislators and Governors
Congressional Budget Office Nonpartisan Analysis for the US Congress
Open Congress OpenCongress makes it easy to follow legislation in Congress, from bill introduction to floor vote, as well as profiles for senators and representatives. You can use the site to learn more about issues you care about and connect with others who share similar views.
U.S. Department of Health & Human Services The mission of the Department of Health and Human Services is to help provide the building blocks that Americans need to live healthy, successful lives.
U.S. Department of Treasury Find auctions, forms, interest rates, corporate tax laws and much more
Treasury Inspector General for Tax Administration TIGTA's mission is to provide quality professional audit, investigative, and inspections and evaluations services that promote integrity, economy, and efficiency in the administration of the Nation's tax system
US Treasury Direct TreasuryDirect is the first and only financial services website that lets you buy and redeem securities directly from the U.S. Department of the Treasury in paperless electronic form. You enjoy the flexibility of managing your savings portfolio online as your needs and financial circumstances change - all the time knowing your money is backed by the full faith of the U.S. government.
US Census Bureau A variety of census data and their uses
US Small Business Administration Small business information and advice
US Government Accountability Office (GAO) The U.S. Government Accountability Office (GAO) is an independent, nonpartisan agency that works for Congress. Often called the "congressional watchdog," GAO investigates how the federal government spends taxpayer dollars.
U.S. General Services Administration Starting point for per diem rates. Help with government contractual issues.
U.S. Citizenship & Immigration Services U.S. Citizenship and Immigration Services (USCIS) is the government agency that oversees lawful immigration to the United States.
U.S. Department of Labor The department of labor oversees labor conditions and other aspects of the work force in the United States
Supreme Court of the United States Information on the docket and decisions of the Supreme Court
U.S. Tax Court The United States Tax Court is a court of record established by Congress under Article I of the U.S. Constitution.
Financial Crimes Enforcement Network (FinCen) FinCEN’s mission is to safeguard the financial system from illicit use and combat money laundering and promote national security through the collection, analysis, and dissemination of financial intelligence and strategic use of financial authorities - Track the Money This website was created under the Recovery Act to show the American public how Recovery funds are being spent by recipients of contracts, grants, and loans, and the distributio?n of Recovery entitlements and tax benefits.