Important Phone Numbers
A listing of IRS phone numbers for various functions and where to call to get assistance with tax issues.
- IRS Important Phone Numbers: IRS important phone numbers.pdf
- Iowa Area IRS Contacts: Iowa Area IRS Contacts (updated Dec. 2013).pdf
Guidance and Regulations
This is a starting point for understanding some of the basic guidance issued by the IRS. In addition to the regulations that interpret the tax laws, there are links to various technical resources.
- 2014 Guidance and IRS Developments
- 2013 Guidance and IRS Developments
- 2012 Guidance and IRS Developments
- 2011 Guidance and IRS Developments
- 2010 Guidance and IRS Developments
Credits and Deductions
There are a variety of credits and deductions for individual and business taxpayers. The Earned Income Tax Credit, and the Child and Dependent Care Credit help millions of families every year. There are also a number of credits for small and large businesses. You may have taken deductions when you prepared your annual tax return. In addition to the standard deduction for individuals, common deductions include home mortgage interest, state and local tax, and charitable contributions. Many business expenses are deductible as well.
Forms and Publications
The forms and publications available from this list are the most current versions available. All products have a revision date, showing the year or month and year the product was revised. Many products are revised once each year, and display a year (e.g. 2011) in the revision date column. Some products are only changed when legislation or procedure changes, and display a month/year date. For example, a product revised in March 2009 will appear as 0309 on this list, but is the most recent version.
- New Form 1023-EZ to be Used in Summer of 2014
- Draft Tax Forms
- Online Ordering for Information Returns and Employer Returns for Practitioners
- Required Employer Posters
Tips from the Iowa Department of Revenue
Avoid These Common Errors When Filing Sales Use and Withholding Taxes
Special Use Valuation
It is called Internal Revenue Code Section 2032A, Special Land Use Valuation. It is an alternative land valuation method used in the calculation of Federal estate taxes that must be paid at the time of estate settlement.
Tables with Current and Historical Data
IRS rates for underpayments and refunds for the years of 2009 - 2012, as well as the Applicable Federal Rates (AFRs).
- Social Security Wage Base and Earnings Limits
- Standard Mileage Rates
- HSA Limits (Single and Married)
- Standard Deduction
- Maximum Depreciation Allowances for Autos and Trucks (Passenger Automobiles/Trucks and Vans)
- AMT Exemption Amounts
- Personal Exemption
- Foreign Income Exclusion Amounts
- IRC Section 6166 Installment Payments of Federal Estate Tax
- IRC Section 179
- AFR Rates (Short Term, Mid Term and Long Term)
- 2012, 2013 and 2014 Interest Rates for Overpayments, Underpayments and Refunds
IRS Procedures
IRS procedures on a variety of issues, including penalty abatement, e-file issues, where to send forms and payments, lien help, where to fax POA’S, etc.
- Powers of Attorney for LLCs
- Requesting an Audit to be Transferred
- Canceling a Direct Debit on a Tax Return
- Signing an Electronic Tax Return
- EITC Due Diligence Law and Regulation
- Termination of a Fiduciary Relationship
- Line 21 of the 1040 and SE Income Issue
- Checks Not Honored by Bank: Reasonable Cause Criteria
- How to Obtain a Copy of the 501(c)(3) Determination or Make Changes
- 2014 Tax Season to Open Jan. 31; e-file and Free File Can Speed Refunds
- What IRS considers in determining whether an audit is considered Repetitive?
Speadsheet Summary 1995-2013
A summary of tax information by year: standard deductions, exemptions, capital gain rates, etc. This information is updated as it becomes available.