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We have selected several links to various websites including links to pages on the IRS website.   

We hope this will help you with finding information on popular topics.

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 IRS Tax Links 

 

  • IRS
  • IRS Home Page  CLICK HERE
  • Appeals 

    The Appeals mission is to resolve tax controversies, without litigation, on a basis which is fair and impartial to both the Government and the taxpayer in a manner that will enhance voluntary compliance and public confidence in the integrity and efficiency of the Service.  CLICK HERE

  • Audit Technique Guides

    The Audit Techniques Guides (ATGs) focus on developing highly trained examiners for a particular market segment. These Guides contain examination techniques, common and unique industry issues, business practices, industry terminology and other information to assist examiners in performing examinations. Audit Techniques Guides are available here in Adobe PDF, or as HTML Web pages, or both. The PDF versions must be viewed with the Acrobat ReaderCLICK HERE

  • Collection Standards 

    IRS Collection Financial Standards are intended for use in calculating repayment of delinqONuent taxes. These Standards are effective on March 1, 2010 for purposes of federal tax administration only. Expense information for use in bankruptcy calculations can be found on the website for the U. S. Trustee Program. CLICK HERE

  • Earned Income Tax Credit (EITC) Information 

    Find out if you are eligible for the Earned Income Tax Credit by answering questions and providing basic income information using the EITC Assistant. The Assistant also calculates the amount of EITC you may receive. The EITC Assistant is available in English and SpanishCLICK HERE

    Filing Locations

    Individual Taxpayers - Where to File Your Own Individual Return
    Where to File - All Types of Tax Returns (By Form Number)
    Where to File - Tax Exempt and Government Entities
    Where to Send Non-Return Forms (Applications and Payments)
    Where to File Certain Elections, Statements, Returns and Other Documents  CLICK HERE 

    Freedom of Information 

    The Freedom of Information Act (FOIA), 5 U.S.C. § 552, provides public access to agency records unless protected from disclosure by one of the FOIA’s nine exemptions or three exclusions. The FOIA applies to records created by Federal agencies and does not cover records held by Congress, the courts, or state and local government agencies. Each state has its own public access laws which should be consulted for access to state and local records.  CLICK HERE  

    Income Tax Treaties

    The United States has tax treaties with a number of foreign countries. Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U.S. taxes on certain items of income they receive from sources within the United States. These reduced rates and exemptions vary among countries and specific items of income. Under these same treaties, residents or citizens of the United States are taxed at a reduced rate, or are exempt from foreign taxes, on certain items of income they receive from sources within foreign countries. Most income tax treaties contain what is known as a "saving clause" which prevents a citizen or resident of the U.S. from using the provisions of a tax treaty in order to avoid taxation of U.S. source income. CLICK HERE 

    Individual Taxpayer Identification Number (ITIN)

    IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs

      What is an ITIN?

      What is an ITIN used for?

      Who needs an ITIN?

      How do I know if I need an ITIN?

      How do I apply for an ITIN?

      When should I apply for an ITIN?

      Where can I get help with my ITIN application?

  •          How and when can I expect to receive my ITIN?  CLICK HERE 

    International Taxpayers

    Income from Abroad is Taxable
    U.S. Citizens and Resident Aliens Abroad
    Taxation of Nonresident Aliens
    Taxation of Resident Aliens
    Help With Tax Questions - International Taxpayers
    Tax Withholding on Foreign Persons
    Tax Treaties
    Taxpayer Identification Numbers (TIN)
    Taxation of Foreign Athletes and Entertainers
    Alien Taxation - Certain Essential Concepts
    Classification of Taxpayers for U.S. Tax Purposes
    Determining Alien Tax Status
    Taxation of Dual-Status Aliens
    Special Categories of Alien Workers
    Employees of Foreign Governments or International Organizations
    New Developments in International Taxation  CLICK HERE

    Local IRS Office Locations

    IRS Taxpayer Assistance Centers (TAC) are your source for personal tax help when you believe your tax issue cannot be handled online or by phone, and you want face-to-face tax assistance. Taxpayer Assistance Centers are closed for all Federal HolidaysCLICK HERE 

    Offers in Compromise

    An offer in compromise (OIC) is an agreement between a taxpayer and the Internal Revenue Service that settles the taxpayer’s tax liabilities for less than the full amount owed. CLICK HERE 

    State Tax Information

    A collection of links to State government Web sites with useful information for businesses.  Whether you are already in business, just starting, or expanding to a new state.  CLICK HERE  

    Tax Code and Regulations 

    Plain Language Regulations  CLICK HERE  

    Tax Stats 

    Here you will find a wide range of tables, articles, and data that describe and measure elements of the U.S. tax system.  CLICK HERE  

    Virtual Small Business Workshop

    The IRS Video portal contains video and audio presentations on topics of interest to small businesses, individuals and tax professionals. You will find video clips of tax topics, archived versions of live panel discussions and webinars, as well as audio archives of tax practitioner phone forums.

    In addition, please visit the Virtual Small Business Tax Workshop page for instructional, interactive lessons designed to help new small business owners learn their tax rights and responsibilities.  CLICK HERE