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.

More about Information Letters

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 Sorted Ascending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
2017-0004 125.00-00 Cafeteria Plans 04/04/2017
2018-0012 125.00-00 Cafeteria Plans 06/29/2018
2018-0027 125.00-00 Cafeteria Plans 09/28/2018
2018-0032 125.00-00 Cafeteria Plans 12/28/2018
2011-0055 125.00-00; 213.05-00 Cafeteria Plans; Medical Care 07/23/2012
2012-0006 126.00-00 Certain Cost-Sharing Payments 07/24/2012
2016-0058 129.00-00 Dependent Care Assistance Programs 10/12/2016
2016-0060 129.00-00 Dependent Care Assistance Programs 10/12/2016
2018-0028 1296.00-00 Passive Foreign Investment Company 09/28/2018
2007-0033 1301.00-00 Averaging of Farm Income 07/23/2012
2008-0030 1301.00-00 Averaging of Farm Income 07/27/2012
2005-0065 131.00-00 Certain Foster Care Payments 07/23/2012
2015-0025 131.00-00 Certain Foster Care Payments 09/29/2015
2015-0026 131.00-00 Certain Foster Care Payments 15-0027.pdf 97 09/25/2015 Index Number: 671.00-00 2015-0027 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/29/2015
2015-0032 131.00-00 Certain Foster Care Payments 01/05/2016
2016-0022 131.00-00 Certain Foster Care Payments 03/29/2016
2016-0027 131.00-00 Certain Foster Care Payments 06/28/2016
2015-0040 131.00-00; 6041.00-00 Certain Foster Care Payments; Information at Source 01/05/2016
2018-0034 131.02-00 Difficulty of Care Payments 12/28/2019
2002-0289 1311.00-00 Correction of Error 07/27/2012
2004-0046 132.00-00 Certain Fringe Benefits 07/27/2012
2007-0025 132.00-00 Certain Fringe Benefits 07/27/2012
2009-0136 132.00-00 Certain Fringe Benefits 07/28/2012
2009-0253 132.00-00 Certain Fringe Benefits 07/25/2012
2011-0057 132.01-00 No Additional Cost Service 07/26/2012

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