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.

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

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Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Sorted Descending Help on Subject Released Not sorted Help on Released
2005-0040 6041A.00-00 Returns Regarding Payments of Remuneration for Services and Direct Sales 07/27/2012
2003-0117 6049.00-00 Returns Regarding Payments of Interest 07/26/2012
2006-0007 6042.00-00 Returns Regarding Payments of Dividends and Corporate Earnings and Profits 07/27/2012
2000-0420 00 Returns Regarding Payments of Dividends and Corporate Earnings an 07/28/2012
2001-0100 00 Returns of Brokers; Payments to Attorneys 07/26/2012
2001-0126 00 Returns by Exempt Organizations (Section 501 Organizations); Exempt v.... 07/27/2012
2000-0260 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 2000-0260 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt 07/28/2012
2013-0004 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 04/10/2013
2011-0078 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 07/29/2012
2011-0052 6048.00-00: Returns as to Certain Foreign Trusts 07/29/2012
2010-0156 6031.00-00; 6072.00-00 Return of Partnership Income; Time for Filing Income Tax Returns 07/29/2012
2012-0070 168.35-00 Retirements 01/04/2013
2005-0080 911.05-00 Restricted Country 07/26/2012
2011-0031 25D.00-00; 61.00-00; 136.00-00 Residential Energy Efficient Property; Gross Income v. Not Gross Income; Energy Conservation Subsidies Provided by Public Utilities 07/27/2012
2010-0232 25D.00-00; 48.00-00; 280A.07-00; 280A.07-04 Residential Energy Efficient Property; Energy Credit; Reforestation Credit; Use as Residence; Time/attribution rule 07/28/2012
2011-0019 25D.00-00; 48.00-00 Residential Energy Efficient Property; Energy Credit; Reforestation Credit 07/25/2012
2011-0088 25D.00-00; 136.00-00 Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities 07/27/2012
2010-0111 25D.00-00; 136.00-00 Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities 07/29/2012
2010-0109 25D.00-00; 136.00-00 Residential Energy Efficient Property; Energy Conservation Subsidies Provided by Public Utilities 07/27/2012
2012-0038 25D.00-00 Residential Energy Efficient Property 08/23/2012
2011-0059 25D.00-00 Residential Energy Efficient Property 07/27/2012
2011-0010 25D.00-00 Residential Energy Efficient Property 07/23/2012
2009-0248 25D.00-00 Residential Energy Efficient Property 07/28/2012
2009-0240 25D.00-00 Residential Energy Efficient Property 07/25/2012
2004-0059 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 07/26/2012
2004-0048 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 07/27/2012
2003-0308 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 07/29/2012
2001-0263 6109.04-00 Requirement to Obtain 07/27/2012
2017-0017 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 07/16/2017
2017-0011 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 07/16/2017
2016-0078 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 01/09/2017
2015-0033 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 01/05/2016
2013-0025 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 10/18/2013
2003-0069 148.08-00; 148.08-03; 148.08-11 Required Rebate to the U.S. ; Due Dates; Penalties in Lieu of Loss of Tax Exemption 07/29/2012
2002-0194 148.08-00 Index Number: 148.08-03 Index Number: 148.08-11 Required Rebate to the U.S. 2002-0194 Due Dates 2002-0194 Penalties in Lieu of Loss of Tax Exemption 07/26/2012
2018-0008 401.06-00 Required Distributions 06/29/2018
2016-0072 401.06-00 Required Distributions 01/09/2017
2016-0039 401.06-00 Required Distributions 06/28/2016
2002-0280 401.06.00 Required Distributions 07/23/2012
2002-0023 401.06-00 Required Distributions 07/29/2012
2001-0167 401.06-00 Required Distributions 07/25/2012
2004-0115 6047.04-00 Reports by Employers, Plan Administrators, Etc. 07/27/2012
2016-0053 6056.00-00; 4980H.00-00; 5000A.00-00 Reporting on Health Insurance Offered Under Employer-Sponsored Plans; Shared Responsibility for Employers Regarding Health Coverage; Requirement to Maintain Minimum Essential Coverage 10/12/2016
2016-0015 6056.00-00 Reporting on Health Insurance Offered Under Employer-Sponsored Plans 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
2016-0070 6055.00-00; 6056.00-00 Reporting of Health Insurance Coverage; Reporting on Health Insurance Offered Under Employer-Sponsored Plans 10/12/2016
2012-0035 1402.01-01 Rentals from Real Estate 08/23/2012
2014-0038 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 01/14/2015
2010-0228 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 07/23/2012
2009-0096 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 07/26/2012

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