Information Letters
Instructions: More Information:

An information letter provides general statements of well-defined law without applying them to a specific set of facts. They are furnished by the IRS National Office in response to requests for general information by taxpayers, by congress-persons on behalf of constituents, or by congress-persons on their own behalf.

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NOTE: Information letters are advisory only and have no binding effect on the IRS.

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Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2016-0046 9999.00-00; 119.00-00 Miscellaneous Issues; Meals or Lodging Furnished for Convenience of Employer (Excluded v. Not Excluded) 10/12/2016
2016-0045 4980B.00-00; 4980B.02-00 Failure to Satisfy Continuation Coverage Requirements of Group Health Plans (See Also 162.33-00 et. seq.); Continuation Coverage Requirements 10/12/2016
2016-0044 414.07-00 Governmental Plan 10/12/2016
2016-0043 4980B.02-00 Continuation Coverage Requirements 10/12/2016
2016-0042 86.03-00 Tier 1 Railroad Retirement Benefit 10/12/2016
2016-0041 761.01-00 Partnership 06/28/2016
2016-0040 1401.02-00 Relief from Taxes by Certain International Agreements 06/28/2016
2016-0039 401.06-00 Required Distributions 06/28/2016
2016-0038 2001.00-00; 2010.00-00 Imposition and Rate of Tax; Unified Credit Against Estate Tax 06/28/2016
2016-0037 9300.40-00 Conservation Easements 06/28/2016
2016-0036 61.00-00; 451.14-00 Gross Income v. Not Gross Income; Constructive Receipt 06/28/2016
2016-0035 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 06/28/2016
2016-0034 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 06/28/2016
2016-0033 408.06-00 Distributions 06/28/2016
2016-0032 104.02-00 Workmen's Compensation 06/28/2016
2016-0031 415.01-00 Limitation for Defined Benefit Plans 06/28/2016
2016-0030 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/28/2016
2016-0029 139F.00-00 Certain Amounts Received by Wrongfully Incarcerated Individuals 06/28/2016
2016-0028 104.02-00 Workmen's Compensation 06/28/2016
2016-0027 131.00-00 Certain Foster Care Payments 06/28/2016
2016-0026 6041.09-00 Payments to Employees 03/29/2016
2016-0025 9431.02-00 Taxation based on residency status 03/29/2016
2016-0024 6055.00-00; 6056.00-00; 6694.00-00 Reporting of Health Insurance Coverage; Reporting on Health Insurance Offered Under Employer-Sponsored Plans; Understatement of Taxpayer's Liability by Income Tax Return Preparer 03/29/2016
2016-0023 9999.98-00 Not Able to Identify Under Present List 03/29/2016
2016-0022 131.00-00 Certain Foster Care Payments 03/29/2016
2016-0021 9831.00-00; 1372.00-00; 162.35-02 Exceptions to the Applicability of Chapter 100; Treatment Of Fringe Benefits; Cafeteria Plans ISP: Health Insurance Deductibility for Self-Employed Individuals 03/29/2016
2016-0020 408.02-01 Benefit Distributions 03/29/2016
2016-0019 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/29/2016
2016-0018 104.02-00 Workmen's Compensation 03/29/2016
2016-0017 9801.00-00 Increased Access to Group Health Coverage 03/29/2016
2016-0016 104.02-00 Workmen's Compensation 03/29/2016
2016-0015 6056.00-00 Reporting on Health Insurance Offered Under Employer-Sponsored Plans 03/29/2016
2016-0014 223.00-00 Health Savings Accounts 03/29/2016
2016-0013 213.05-00 Medical Care 03/29/2016
2016-0012 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/29/2016
2016-0011 132.10-00 Transit Passes / Van Pools 03/29/2016
2016-0010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/29/2016
2016-0009 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/29/2016
2016-0008 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/29/2016
2016-0007 132.10-00 Transit Passes / Van Pools 03/29/2016
2016-0006 104.02-00 Workmen's Compensation 03/29/2016
2016-0005 9831.00-00 Exceptions to the Applicability of Chapter 100 03/29/2016
2016-0004 132.10-00 Transit Passes / Van Pools 03/29/2016
2016-0003 223.00-00 Health Savings Accounts 03/29/2016
2016-0002 223.00-00 Health Savings Accounts 03/29/2016
2016-0001 125.00-00 Cafeteria Plans 03/29/2016
2015-0046 1031.00-00 Exchange of Property Held for Productive Use or Investment 01/05/2016
2015-0045 9114.03-55 Portugal 01/05/2016
2015-0044 671.02-00 Persons Treated as Grantors 01/05/2016
2015-0043 408.00-00; 219.05-04 Individual Retirement Accounts; Time When Contributions Deemed Made 01/05/2016

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