Tax and IRS

Important Phone Numbers

A listing of IRS phone numbers for various functions and where to call to get assistance with tax issues.

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.

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.

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).

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.

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.

CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.

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