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Federal Income Tax Form 1040ez

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Federal Income Tax Form 1040ez

Federal income tax form 1040ez Publication 526 - Additional Material Prev  Up  Next   Home   More Online Publications
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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. To take a little of the mystery away, here's a brief look at seven of the most common forms of guidance.

In its role in administering the tax laws enacted by the Congress, the IRS must take the specifics of these laws and translate them into detailed regulations, rules and procedures. The Office of Chief Counsel fills this crucial role by producing several different kinds of documents and publications that provide guidance to taxpayers, firms and charitable groups.

Regulation

A regulation is issued by the Internal Revenue Service and Treasury Department to provide guidance for new legislation or to address issues that arise with respect to existing Internal Revenue Code sections. Regulations interpret and give directions on complying with the law. Regulations are published in the Federal Register. Generally, regulations are first published in proposed form in a Notice of Proposed Rulemaking (NPRM). After public input is fully considered through written comments and even a public hearing, a final regulation or a temporary regulation is published as a Treasury Decision (TD), again, in the Federal Register.

Revenue Ruling

A revenue ruling is an official interpretation by the IRS of the Internal Revenue Code, related statutes, tax treaties and regulations. It is the conclusion of the IRS on how the law is applied to a specific set of facts. Revenue rulings are published in the Internal Revenue Bulletin for the information of and guidance to taxpayers, IRS personnel and tax professionals. For example, a revenue ruling may hold that taxpayers can deduct certain automobile expenses.

Revenue Procedure

A revenue procedure is an official statement of a procedure that affects the rights or duties of taxpayers or other members of the public under the Internal Revenue Code, related statutes, tax treaties and regulations and that should be a matter of public knowledge. It is also published in the Internal Revenue Bulletin. While a revenue ruling generally states an IRS position, a revenue procedure provides return filing or other instructions concerning an IRS position. For example, a revenue procedure might specify how those entitled to deduct certain automobile expenses should compute them by applying a certain mileage rate in lieu of calculating actual operating expenses.

Private Letter Ruling

A private letter ruling, or PLR, is a written statement issued to a taxpayer that interprets and applies tax laws to the taxpayer's specific set of facts. A PLR is issued to establish with certainty the federal tax consequences of a particular transaction before the transaction is consummated or before the taxpayer's return is filed. A PLR is issued in response to a written request submitted by a taxpayer and is binding on the IRS if the taxpayer fully and accurately described the proposed transaction in the request and carries out the transaction as described. A PLR may not be relied on as precedent by other taxpayers or IRS personnel. PLRs are generally made public after all information has been removed that could identify the taxpayer to whom it was issued.

Technical Advice Memorandum

A technical advice memorandum, or TAM, is guidance furnished by the Office of Chief Counsel upon the request of an IRS director or an area director, appeals, in response to technical or procedural questions that develop during a proceeding. A request for a TAM generally stems from an examination of a taxpayer's return, a consideration of a taxpayer's claim for a refund or credit, or any other matter involving a specific taxpayer under the jurisdiction of the territory manager or the area director, appeals. Technical Advice Memoranda are issued only on closed transactions and provide the interpretation of proper application of tax laws, tax treaties, regulations, revenue rulings or other precedents. The advice rendered represents a final determination of the position of the IRS, but only with respect to the specific issue in the specific case in which the advice is issued. Technical Advice Memoranda are generally made public after all information has been removed that could identify the taxpayer whose circumstances triggered a specific memorandum.

Notice

A notice is a public pronouncement that may contain guidance that involves substantive interpretations of the Internal Revenue Code or other provisions of the law. For example, notices can be used to relate what regulations will say in situations where the regulations may not be published in the immediate future.
 

Announcement

An announcement is a public pronouncement that has only immediate or short-term value. For example, announcements can be used to summarize the law or regulations without making any substantive interpretation; to state what regulations will say when they are certain to be published in the immediate future; or to notify taxpayers of the existence of an approaching deadline.

Page Last Reviewed or Updated: 12-Feb-2014

The Federal Income Tax Form 1040ez

Federal income tax form 1040ez Publication 3402 - Introductory Material Table of Contents Reminder IntroductionOrdering forms and publications. Federal income tax form 1040ez Tax questions. Federal income tax form 1040ez Useful Items - You may want to see: Reminder Photographs of missing children. Federal income tax form 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Federal income tax form 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal income tax form 1040ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Federal income tax form 1040ez Introduction This publication provides federal income, employment, and excise tax information for limited liability companies. Federal income tax form 1040ez This publication does not address state law governing the formation, operation, or termination of limited liability companies. Federal income tax form 1040ez This publication does not address any state taxes. Federal income tax form 1040ez Comments and suggestions. Federal income tax form 1040ez   We welcome your comments about this publication and your suggestions for future editions. Federal income tax form 1040ez   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Federal income tax form 1040ez NW, IR–6526 Washington, DC 20224   We respond to many letters by telephone. Federal income tax form 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal income tax form 1040ez   You can email us at *taxforms@irs. Federal income tax form 1040ez gov. Federal income tax form 1040ez (The asterisk must be included in the address. Federal income tax form 1040ez ) Please put “Publications Comment” on the subject line. Federal income tax form 1040ez Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Federal income tax form 1040ez Ordering forms and publications. Federal income tax form 1040ez   Visit www. Federal income tax form 1040ez irs. Federal income tax form 1040ez gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Federal income tax form 1040ez Internal Revenue Service1201 N. Federal income tax form 1040ez Mitsubishi MotorwayBloomington, IL 61705-6613 Tax questions. Federal income tax form 1040ez   If you have a tax question, check the information available on www. Federal income tax form 1040ez irs. Federal income tax form 1040ez gov or call 1-800-829-1040. Federal income tax form 1040ez We cannot answer tax questions sent to either of the above addresses. Federal income tax form 1040ez Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 334 Tax Guide for Small Business 505 Tax Withholding and Estimated Tax 535 Business Expenses 541 Partnerships 542 Corporations 544 Sales and Other Dispositions of Assets 583 Starting a Business and Keeping Records 925 Passive Activity and At-Risk Rules Form (and Instructions) 1065 U. Federal income tax form 1040ez S. Federal income tax form 1040ez Return of Partnership Income 1120 U. Federal income tax form 1040ez S. Federal income tax form 1040ez Corporation Income Tax Return 1120S U. Federal income tax form 1040ez S. Federal income tax form 1040ez Income Tax Return for an S Corporation 2553 Election by a Small Business Corporation 8832 Entity Classification Election See How To Get More Information near the end of this publication for information about getting publications and forms. Federal income tax form 1040ez Prev  Up  Next   Home   More Online Publications