Information Letters
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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. More about Information Letters NOTE: Information letters are advisory only and have no binding effect on the IRS.
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Number
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UILC
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Subject
|
Released
|
|---|---|---|---|
| 2001-0206 | 3121.04-01 | Common Law Tests | 07/27/2012 |
| 2012-0069 | 3121.04-00 | Employees | 01/04/2013 |
| 2010-0089 | 3121.04-00 | Employees | 07/28/2012 |
| 2002-0285 | 3121.04-00 | Employees | 07/25/2012 |
| 2002-0203 | 3121.04-00 | Employees 02-0204.pdf 16 12/19/2002 Index Number: 86.01-03 2002-0204 Modified Adjusted Gross Income 02-0205.pdf 8 12/23/2002 Index Number: 1211.00-00 2002-0205 Limitation on Capital Losses 02- | 07/29/2012 |
| 2005-0211 | 3121.02-11 | Nonresident Aliens | 07/26/2012 |
| 2002-0240 | 3121.02-11 | Nonresident Aliens | 07/23/2012 |
| 2014-0021 | 3121.02-10 | Student Employee of School, etc. | 07/01/2014 |
| 2014-0004 | 3121.02-10 | Student Employee of School, etc. | 03/31/2014 |
| 2012-0071 | 3121.02-10 | Student Employee of School, etc. | 01/04/2013 |
| 2011-0064 | 3121.02-10 | Student Employee of School, etc. | 07/25/2012 |
| 2011-0058 | 3121.02-10 | Student Employee of School, etc. | 07/23/2012 |
| 2010-0239 | 3121.02-10 | Student Employee of School, etc. | 07/27/2012 |
| 2009-0103 | 3121.02-10 | Student Employee of School, etc. | 06/27/2009 |
| 2009-0071 | 3121.02-10 | Student Employee of School, etc. | 06/27/2009 |
| 2005-0071 | 3121.02-10 | Student Employee of School, etc. | 07/27/2012 |
| 2004-0094 | 3121.02-10 | Student Employee of School, etc. | 07/26/2012 |
| 2003-0009 | 3121.02-10 | Student Employee of School, etc. | 07/27/2012 |
| 2017-0019 | 3121.02-09 | Employee of Charitable, etc., Organizations | 09/29/2017 |
| 2017-0002 | 3121.02-09 | Employee of Charitable, etc., Organizations | 04/04/2017 |
| 2017-0001 | 3121.02-09 | Employee of Charitable, etc., Organizations | 04/04/2017 |
| 2013-0033 | 3121.02-08 | Services of Ministers or Members of an Order ADMINISTRATION: Authority of officers of Internal Revenue | 10/18/2013 |
| 2019-0014 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 06/28/2019 |
| 2011-0044 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 07/27/2012 |
| 2007-0021 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 06/18/2007 |
| 2002-0103 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 07/29/2012 |
| 2001-0261 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 07/26/2012 |
| 2001-0172 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 07/25/2012 |
| 2001-0169 | 3121.02-07 | Mandatory Coverage of State, etc., Employees | 07/27/2012 |
| 2006-0093 | 3121.02-06 | Voluntary Coverage of State, etc., Employees | 12/28/2006 |
| 2008-0002 | 3121.02-05 | If Employed in States Where There are Political Subdivisions or Instrumentalities | 03/27/2008 |
| 2005-0115 | 3121.02-05 | If Employed in States Where There are Political Subdivisions or Instrumentalities | 07/26/2012 |
| 2002-0068 | 3121.02-05 | If Employed in States Where There are Political Subdivisions or Instrumentalities | 07/28/2012 |
| 2010-0056 | 3121.02-03 | Family Employment | 07/23/2012 |
| 2010-0101 | 3121.02-02; 3401.02-02 | Foreign Agricultural Workers; Agricultural Labor | 07/23/2012 |
| 2014-0027 | 3121.02-00 | Employment | 10/03/2014 |
| 2013-0035 | 3121.02-00 | Employment | 01/03/2014 |
| 2011-0011 | 3121.02-00 | Employment | 07/27/2012 |
| 2010-0043 | 3121.02-00 | Employment | 07/25/2012 |
| 2003-0200 | 3121.02-00 | Employment | 07/24/2012 |
| 2002-0096 | 3121.02-00 | Employment | 07/29/2012 |
| 2002-0215 | 3121.01-22 | Stock-based Remuneration and Stock Options | 07/27/2012 |
| 2002-0148 | 3121.01-22 | Stock-based Remuneration and Stock Options | 07/24/2012 |
| 2002-0094 | 3121.01-22 | Stock-based Remuneration and Stock Options | 07/24/2012 |
| 2002-0044 | 3121.01-22 | Stock-based Remuneration and Stock Options | 07/27/2012 |
| 2001-0274 | 3121.01-22 | Stock-based Remuneration and Stock Options | 07/27/2012 |
| 2001-0273 | 3121.01-22 | Stock-based Remuneration and Stock Options | 07/29/2012 |
| 2001-0130 | 3121.01-22 | Definitions; Wages; Stock-based Remuneration and Stock Options | 07/23/2012 |
| 2004-0124 | 3121.01-16 | Agricultural Labor | 07/23/2012 |
| 2008-0006 | 3121.01-14 | Non-Plan Payments for Sickness, Accident, etc. | 03/27/2008 |
| 2008-0001 | 3121.01-14 | Non-Plan Payments for Sickness, Accident, etc. | 03/25/2008 |
| 2011-0074 | 3121.01-12 | Payment Under Employers' Plans for Retirement, Disability, Death, etc. | 07/24/2012 |
| 2011-0065 | 3121.01-12 | Payment Under Employers' Plans for Retirement, Disability, Death, etc. | 07/29/2012 |
| 2005-0215 | 3121.01-12 | Payment Under Employers' Plans for Retirement, Disability, Death, etc. | 07/29/2012 |
| 2004-0085 | 3121.01-11 | Supplemental Unemployment Benefit Plans | 07/27/2012 |
| 2011-0100 | 3121.01-10 | Domestic Service | 07/29/2012 |
| 2002-0250 | 3121.01-05 | Tips and Gratuities | 07/25/2012 |
| 2001-0187 | 3121.01-01 | Back Pay | 07/27/2012 |
| 2013-0023 | 3121.01-00; 3401.01-00; 3402.06-00 | Wages; Wages Subject to Withholding; Supplemental Payments; ADMINISTRATION: Authority of officers of Internal Revenue | 07/01/2013 |
| 2011-0075 | 3121.01-00 | Wages | 07/28/2012 |
| 2009-0070 | 3121.01-00 | Wages | 06/27/2009 |
| 2007-0041 | 3121.01-00 | Wages | 09/21/2007 |
| 2006-0069 | 3121.01-00 | Wages | 07/26/2012 |
| 2005-0094 | 3121.01-00 | Wages | 07/24/2012 |
| 2004-0119 | 3121.01-00 | Wages | 07/29/2012 |
| 2004-0060 | 3121.01-00 | Wages | 07/23/2012 |
| 2003-0241 | 3121.01-00 | Wages | 07/27/2012 |
| 2003-0068 | 3121.01-00 | Wages | 07/26/2012 |
| 2002-0284 | 3121.01-00 | Wages | 07/27/2012 |
| 2002-0206 | 3121.01-00 | Wages | 07/28/2012 |
| 2002-0005 | 3121.01-00 | Wages | 07/27/2012 |
| 2001-0238 | 3121.01-00 | Wages | 07/27/2012 |
| 2001-0196 | 3121.01-00 | Wages | 07/26/2012 |
| 2001-0006 | 3121.01-00 | Wages | 07/27/2012 |
| 2000-0259 | 3121.01-00 | Definitions; Wages | 07/24/2012 |
| 2012-0067 | 3121.00-00 | Definitions | 01/04/2013 |
| 2012-0005 | 3121.00-00 | Definitions | 07/25/2012 |
| 2012-0003 | 3121.00-00 | Definitions | 07/29/2012 |
| 2011-0082 | 3121.00-00 | Definitions | 07/27/2012 |
| 2010-0048 | 3121.00-00 | Definitions | 07/27/2012 |
| 2008-0040 | 3121.00-00 | Definitions | 09/23/2008 |
| 2006-0037 | 3121.00-00 | Definitions | 07/26/2012 |
| 2006-0025 | 3121.00-00 | Definitions | 07/29/2012 |
| 2004-0058 | 3121.00-00 | Definitions | 07/28/2012 |
| 2004-0002 | 3121.00-00 | Definitions | 07/25/2012 |
| 2001-0071 | 3121.00-00 | Definitions | 07/25/2012 |
| 2010-0208 | 312.01-00 | Computations of Earnings and Profits | 07/27/2012 |
| 2009-0109 | 312.01-00 | Computations of Earnings and Profits | 06/27/2009 |
| 2009-0055 | 312.01-00 | Computations of Earnings and Profits | 03/31/2009 |
| 2010-0198 | 3111.00-00 | Liability and Payment of Employer Tax | 07/27/2012 |
| 2010-0122 | 3111.00-00 | Liability and Payment of Employer Tax | 07/27/2012 |
| 2006-0067 | 3102.00-00 | Deduction of Tax From Wages; Liability for and Payment of Tax; Wages Subject to Withholding; Benefits Provided Under Certain Employee Benefit Plans | 07/24/2012 |
| 2015-0005 | 3101.00-00; 3121.01-10; 3121.04-09 | Rate and Measure of Employee Tax; Domestic Service; Domestic Service | 03/27/2015 |
| 2012-0022 | 3101.00-00 | Rate and Measure of Employee Tax | 07/27/2012 |
| 2006-0021 | 3101.00-00 | Rate and Measure of Employee Tax | 07/27/2012 |
| 2001-0253 | 3101.00-00 | Rate and Measure of Employee Tax | 07/26/2012 |
| 2011-0073 | 30D.00-00 | Credit for New Qualified Plug in Electric Vehicles | 07/27/2012 |
| 2011-0071 | 30D.00-00 | Credit for New Qualified Plug in Electric Vehicles | 07/23/2012 |
| 2011-0067 | 30D.00-00 | Credit for New Qualified Plug in Electric Vehicles | 07/26/2012 |
| 2010-0121 | 30D.00-00 | Credit for New Qualified Plug in Electric Vehicles | 07/28/2012 |
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