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Newsroom | Internal Revenue Service
IR-2024-118, April 23, 2024 — The Internal Revenue Service today announced it will accept applications for Low Income Taxpayer Clinic matching grants from all qualified organizations. 
Tax pros: Register now for the 2024 IRS Nationwide Tax Forum
IR-2024-117, April 22, 2024 — The IRS encourages tax professionals to register now for the 2024 IRS Nationwide Tax Forum, coming this summer to Chicago, Orlando, Baltimore, Dallas and San Diego.
Missed the April tax-filing deadline? File quickly to avoid penalties and interest; those owed a refund also shouldn’t forget to file
IR-2024-116, April 19, 2024 — The Internal Revenue Service today encouraged taxpayers who missed the April tax-filing deadline to file a tax return as soon as they can. 
IRS releases 2023 Data Book describing agency’s transformation through statistics
IR-2024-115, April 18, 2024 — The Internal Revenue Service today issued its annual Data Book detailing the agency’s activities during fiscal year 2023 (Oct. 1, 2022 – Sept. 30, 2023), including revenue collected and tax returns processed.
IRS seeks membership nominations for the 2025 Internal Revenue Service Advisory Council; establishes new Subcommittee on Fairness in Tax Administration
IR-2024-114, April 18, 2024 — The Internal Revenue Service is accepting applications for the 2025 Internal Revenue Service Advisory Council through May 31, 2024, including nominees for a new subcommittee focused on fairness issues.
IRS updates frequently asked questions for the energy efficient home improvement and residential clean energy property credits 
IR-2024-113, April 17, 2024 — The Internal Revenue Service today updated frequently asked questions in Fact Sheet 2024-15 to address the federal income tax treatment of amounts paid for the purchase of energy efficient property and improvements. 
Be ready for next year: IRS Tax Withholding Estimator helps ensure withholdings are correct for 2024
IR-2024-112, April 17, 2024 — The IRS encourages taxpayers to use the IRS Tax Withholding Estimator to ensure they’re withholding the correct amount of tax from their pay in 2024.
IRS revised frequently asked questions for the New, Previously Owned and Qualified Commercial Clean Vehicle Credits
Internal Revenue Bulletin: 2008-12 | Internal Revenue Service
95.0 7.28 15.5 6.55 35.5 7.04 55.5 7.18 75.5 7.25 95.5 7.28 16.0 6.58 36.0 7.05 56.0 7.18 76.0 7.25 96.0 7.29 16.5 6.60 36.5 7.05 56.5 7.19 76.5 7.25 96.5 7.29 17.0 6.63 37.0 7.06 57.0 7.19 77.0 7.25 97.0 7.29 17.5 6.65 37.5 7.06 57.5 7.19 77.5 7.25 97.5 7.29 18.0 6.67 38.0 7.07 58.0 7.19 78.0 7.25 98.0 7.29 18.5 6.69 38.5 7.07 58.5 7.19 78.5 7.25 98.5 7.29 19.0 6.71 39.0 7.08 59.0 7.20 79.0 7.25 99.0 7.29 19.5 6.73 39.5 7.08 59.5 7.20 79.5 7.26 99.5 7.29 20.0 6.75 40.0 7.09 60.0 7.20 80.0 7.26 100.0 7.29 Rev. Proc. 2008-21 SECTION 1. PURPOSE This revenue procedure provides that the Internal Revenue Service will not challenge the accuracy of income tax returns filed in compliance with Notice 2008-28, 2008-10 I.R.B. 546, by eligible individuals who enter $1.00 in adjusted gross income solely for purposes of effectuating the electronic filing of the return. SECTION 2. BACKGROUND .01 The Economic Stimulus Act of 2008 amended section 6428 of the Internal Revenue Code to provide economic stimulus payments to eligible individuals. For this purpose, an eligible individual is any individual other than a nonresident alien, an estate or trust, or an individual who can be claimed as dependent under section 151 for the taxable year. See section 6428(e)(3).
Internal Revenue Bulletin: 2008-12 | Internal Revenue Service
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Newsroom | Internal Revenue Service
IR-2024-113, April 17, 2024 — The Internal Revenue Service today updated frequently asked questions in Fact Sheet 2024-15 to address the federal income tax treatment of amounts paid for the purchase of energy efficient property and improvements. 
Be ready for next year: IRS Tax Withholding Estimator helps ensure withholdings are correct for 2024
IR-2024-112, April 17, 2024 — The IRS encourages taxpayers to use the IRS Tax Withholding Estimator to ensure they’re withholding the correct amount of tax from their pay in 2024.
IRS revised frequently asked questions for the New, Previously Owned and Qualified Commercial Clean Vehicle Credits
IR-2024-111, April 16, 2024 — The Internal Revenue Service today updated frequently asked questions in Fact Sheet 2024-14 to provide guidance related to the New, Previously Owned and Qualified Commercial Clean Vehicle Credits.
Treasury, IRS issue frequently asked questions related to the tax treatment of work-life referral services provided to employees
IR-2024-110, April 16, 2024 — The Internal Revenue Service today issued frequently asked questions (FAQs) in Fact Sheet 2024-13 related to the tax treatment of work-life referral services provided to employees under an employer’s work-life referral program. 
IRS delivers strong 2024 tax filing season; expands services for millions of people on phones, in-person and online with expanded funding
IR-2024-109, April 15, 2024 — With the April tax filing deadline here, the Internal Revenue Service highlighted a variety of improvements that dramatically expanded service for millions of taxpayers during the 2024 filing season.
IRS.gov offers last-minute filing tips, resources to help taxpayers who still need to file before April 15; special Saturday hours in 70 locations
IR-2024-108, April 12, 2024 — With the April tax deadline arriving next week, the Internal Revenue Service today reminded millions of last-minute tax filers that the agency has a variety of free tools and resources available on IRS.gov.
Treasury, IRS issue corrected census tracts for the Qualified Alternative Fuel Vehicle Refueling Property Credit
Whistleblower Office | Internal Revenue Service
OverviewINFORMATION FOR…IndividualsBusiness & Self EmployedCharities and NonprofitsInternational TaxpayersFederal State and Local GovernmentsIndian Tribal GovernmentsTax Exempt BondsFILING FOR INDIVIDUALSHow to FileWhen to FileWhere to FileUpdate Your InformationPOPULARGet Your Tax RecordApply for an Employer ID Number (EIN)Check Your Amended Return StatusGet an Identity Protection PIN (IP PIN)File Your Taxes for Free

Pay

OverviewPAY BYBank Account (Direct Pay)Payment Plan (Installment Agreement)Electronic Federal Tax Payment System (EFTPS)POPULARYour Online AccountTax Withholding EstimatorEstimated TaxesPenalties

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OverviewWhere's My RefundWhat to ExpectDirect DepositReduced RefundsAmend Return

Credits & Deductions

OverviewINFORMATION FOR...IndividualsBusinesses & Self-EmployedPOPULAREarned Income Credit (EITC)Child Tax CreditClean Energy and Vehicle CreditsStandard DeductionRetirement Plans

Forms & Instructions

OverviewPOPULAR FORMS & INSTRUCTIONSForm 1040Form 1040 InstructionsForm W-9Form 4506-TForm W-4Form 941Form W-2Form 9465POPULAR FOR TAX PROSForm 1040-XForm 2848Form W-7Circular 230

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Internal Revenue Bulletin: 2008-12 | Internal Revenue Service
Except as provided in Section 2.02, the IRS agrees not to examine any participating taxpayer (whether a foreign insurer, reinsurer, agent, solicitor or broker) with respect to tax liabilities arising under the four situations set forth in Rev. Rul. 2008-15, or any similar fact pattern, to the extent that premiums are paid or received by the participating taxpayer during any quarterly tax period prior to October 1, 2008. Section 6. Non-participating Taxpayers. A non-participating taxpayer under this voluntary compliance initiative is defined as an eligible foreign person who is not a participating taxpayer. The IRS may: (a) conduct examinations of a non-participating taxpayer covering any and all excise taxes due under section 4371 of the Code for any open tax periods, including tax periods beginning prior to October 1, 2008; and, (b) determine and assess the correct excise taxes due under section 4371 of the Code, including interest, additions to tax, and, if applicable, penalties under section 6712 of the Code for failure to disclose a treaty-based return position under section 6114 of the Code and the regulations thereunder, and penalties under section 7270 of the Code for failure to comply with section 4374 of the Code. Section 7. Contact Information. Various personnel from the Office of Large and Mid-Sized Business Unit, the Office of Small Business/Self Employed Business Unit, and the Office of the Associate Chief Counsel (International), participated in drafting this announcement. For further information regarding this announcement, contact Charles E. Jenkins with the Office of Large and Mid-Sized Business Unit (Pre-Filing and Technical Guidance) via e-mail at charles.e.jenkins@irs.gov, or Jody Angelo with the Office of Small Business/Self Employed Business Unit (Excise Policy) via e-mail at jody.j.angelo@irs.gov. Definition of Terms and Abbreviations Definition of Terms Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified.
Whistleblower Office | Internal Revenue Service
Fiscal 2024 sequester notice from Whistleblower Office effective October 1, 2023PDF: Provides information on how the sequestration rate impacts whistleblower award payments during the current fiscal year.
Publication 5251, The Whistleblower Claim Process and TimelinePDF: This publication provides an overview of the IRS Whistleblower claim process including:
	How to file a claim for an award,
What happens to a claim after the IRS receives it,
Communicating with the IRS Whistleblower Office,
Requesting updates on the status and stage of your claim, and
A general claim processing timeline.

Whistleblower law: Links to the applicable Internal Revenue Code sections and Treasury regulations for the IRS Whistleblower Program.
History of the Whistleblower Program: Historical information on the evolution of the IRS Whistleblower Program.
Reporting other information to the IRS: Information regarding other avenues for proving information to the IRS if you do not want an award for your information.
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News from the Whistleblower Office
On July 1, 2019, the President signed the Taxpayer First Act into law. The new law includes several important provisions to help improve taxpayer service, ensure we are continuing to enforce the tax laws in a fair, impartial manner and ultimately support the continued success of our nation. The Act included law changes pertaining to the notification process to whistleblowers and made available protection for whistleblowers against retaliation.
The Bipartisan Budget Act of 2018 adds a new Internal Revenue Code subsection – 7623(c) expanding the definition of proceeds for whistleblower awards. This applies to any open whistleblower claim.
Deputy Commissioner for Services and Enforcement memorandum on debriefing dated August 4,2017PDF
IRS and TTB formalize process to support processing of claims made to the IRS Whistleblower Office – Read the press release to learn more about the formal agreement.
6103(n) contract guidancePDF – Whistleblower Office director provides guidance to the IRS operating divisions on using 6103(n) contracts for Whistleblower claim submissions.
Treasury issued final regulations to implement section 7623 effective on August 12, 2014 – The regulations generally apply to claims that are open as of the effective date.
Formulario 1099G: Preguntas frecuentes – Compensación por desempleo sujeta a impuestos
La cantidad que aparece en la casilla Beneficios devueltos de la Tabla A o de la Tabla B se basa en los pagos procesados entre el primero de enero y el 31 de diciembre del año fiscal.
Únicamente los pagos en efectivo se reportan en el Formulario 1099G. Los beneficios que se sustraen de su solicitud para pagar un sobrepago no se consideran como pagos en efectivo y no se incluyen en esta casilla. Las multas y otros costos de cobranza no son reembolsos de un sobrepago de beneficios y no se reportan en el Formulario 1099G.
Si usted devuelve una parte o el total de un sobrepago de beneficios, el IRS le permite descontar ese monto de su declaración de impuestos sobre el ingreso. Si quiere más información acerca de cómo deducir un sobrepago de su declaración de impuestos, consulte las instrucciones del IRS o comuníquese con el IRS o un especialista en impuestos.
Para más información, visite Servicios de sobrepago de beneficios. Para hablar con un representante, llame al 1-866-401-2849, de lunes a viernes, de 8 a.m. a 5 p.m. (hora del Pacífico), excepto los días festivos del estado (solamente en inglés).

¿Cómo reporto un fraude si alguien usó mi número de Seguro Social para presentar una solicitud?
Newsroom | Internal Revenue Service
IR-2024-128, May 1, 2024 — As National Small Business Week continues, the Internal Revenue Service urges entrepreneurs to put in place data security safeguards protecting their financial, personal and employee information from scams and cybercriminals hunting for easy targets.
Treasury, IRS issue additional guidance and safe harbors for taxpayers to comply with the requirements of the Sustainable Aviation Fuel Credit
IR-2024-127, April 30, 2024 — The Department of Treasury and the Internal Revenue Service today issued Notice 2024-37 for the new Sustainable Aviation Fuel (SAF) Credit created by the Inflation Reduction Act of 2022 (IRA).
IRS seeking applications for Tax Counseling for the Elderly and Volunteer Income Tax Assistance Program grants
IR-2024-126, April 30, 2024 — The Internal Revenue Service is accepting applications for the Tax Counseling for the Elderly (TCE) and Volunteer Income Tax Assistance (VITA) grants, which allows eligible organizations to apply for annual funding to provide free federal tax return preparation assistance for up to three years.
National Small Business Week: IRS.gov offers one-stop shop for small business tax resources
IR-2024-125, April 29, 2024 — The Internal Revenue Service today urged small businesses to take advantage of the many tax resources available through the Small Business and Self-Employed Tax Center on IRS.gov.
IRS provides guidance for the 2024 allocation round for the Qualifying Advanced Energy Project Credit Program
IR-2024-124, April 29, 2024 — The Department of Treasury and the Internal Revenue Service today issued Notice 2024-36 for owners of clean energy manufacturing and recycling projects, greenhouse gas emission reduction projects and critical material projects. 
National Small Business Week 2024 begins; IRS offers tax resources, information to nation's entrepreneurs
IR-2024-123, April 26, 2024 — The IRS today offered helpful information to entrepreneurs in anticipation of the upcoming kick-off of National Small Business Week, celebrating and recognizing the crucial contributions America's small businesses make to the nation's economy.
Direct File pilot officially closes after more than 140,000 taxpayers successfully use direct e-filing system in 12 states, including integration with 4 state tax systems
IRS ayuda a contribuyentes brindándoles alivio de multas en casi 5 millones de declaraciones de impuestos de 2020 y 2021; reinicio de avisos de cobro en 2024 marca fin de pausa relacionada con la pandemia | Internal Revenue Service
Gracias a la financiación de la Ley de Reducción de la Inflación, ahora es más fácil para los contribuyentes obtener asistencia con las facturas de impuestos con nuevas herramientas de autoayuda, la herramienta de carga de documentos (en inglés) del IRS, un servicio telefónico mejorado con funciones de devolución de llamadas y la adición de robots que pueden responder preguntas sencillas, configurar crear o modificar un plan de pago y solicitar una transcripción. El IRS también alienta a los contribuyentes a obtener una cuenta en línea del IRS, donde pueden ver información sobre una factura de impuestos pendiente o solicitar un plan de pago en línea.
La reanudación de los avisos de cobro comienza en 2024
En enero, el IRS comenzará a enviar cartas y avisos de cobro automatizados a personas con deudas tributarias anteriores al año tributario 2022, y a empresas, organizaciones exentas de impuestos, fideicomisos y patrimonios con deudas tributarias anteriores a 2023, con excepciones para aquellos con deudas existentes en varios años. Estos avisos y cartas se suspendieron anteriormente debido a la pandemia y los altos inventarios en el IRS, pero se reanudarán gradualmente durante los próximos meses.
Newsroom | Internal Revenue Service
IR-2024-143, May 20, 2024 — The Internal Revenue Service today announced for the second consecutive year it has received a prestigious award honoring the highest quality in financial management and performance reporting from the AGA, an association that connects and empowers financial-related professionals who support government.
IRS and Treasury issue release capacity limitation carryover amounts for the 2024 program year
IR-2024-142, May 17, 2024 — The Department of the Treasury and the Internal Revenue Service today issued Announcement 2024-25 that provides the total amount of unallocated environmental justice solar and wind capacity limitation that has been carried over from the 2023 Low-Income Communities Bonus Credit program year to the 2024 program year.  
IRS announces tax relief for taxpayers impacted by tornadoes in Ohio; various deadlines postponed to Sept. 3, 2024
IR-2024-141, May 16, 2024 — The Internal Revenue Service announced today tax relief for individuals and businesses in Ohio that were affected by tornadoes that began on March 14, 2024.
IRS provides guidance for the Domestic Content Bonus Credit
IR-2024-140, May 16, 2024 — The Department of Treasury and the Internal Revenue Service today released Notice 2024-41 to modify an existing safe harbor and to provide a new elective safe harbor for determining the Domestic Content Bonus Credit amounts.
IRS warns taxpayers they may be scam victims if they filed for big refunds; misleading advice leads to false claims for Fuel Tax Credit, Sick and Family Leave Credit, household employment taxes
IR-2024-139, May 14, 2024 — The Internal Revenue Service issued a consumer alert today following ongoing concerns about a series of tax scams and inaccurate social media advice that led thousands of taxpayers to file inflated refund claims during the past tax season.
Interest rates remain the same for the third quarter of 2024
IR-2024-138, May 9, 2024 — The Internal Revenue Service today announced that interest rates will remain the same for the calendar quarter beginning July 1, 2024.
IRS: Home improvements could help taxpayers qualify for home energy credits
IR-2024-137, May 9, 2024 — The Internal Revenue Service reminds taxpayers that making certain energy efficient updates to their homes could qualify them for home energy credits.
IRS ayuda a contribuyentes brindándoles alivio de multas en casi 5 millones de declaraciones de impuestos de 2020 y 2021; reinicio de avisos de cobro en 2024 marca fin de pausa relacionada con la pandemia | Internal Revenue Service
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