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.

  1. Enter a term in the Find Box.
  2. Select a category (column heading) in the drop down.
  3. Click Find.
Find Help

1 - 100 of 2,961 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
2018-0034 131.02-00 Difficulty of Care Payments 12/28/2019
2019-0016 165.00-00; 165.04-00 Deductions For Losses; Limitations on Losses of Individuals - Casualty and Theft 06/28/2019
2019-0015 223.00-00 Health Savings Accounts 06/28/2019
2019-0014 3121.02-07 Mandatory Coverage of State, etc., Employees 06/28/2019
2019-0013 125.00-00 Cafeteria Plans 06/28/2019
2019-0012 1402.00-00; 1402.05-00; 107.00-00; 107.01-00; 3401.02-00; 3401.04-02; 3121.04-01 Definitions; Ministers, Members of Religious Orders, Christian Science Practitioners (Election); Rental Value of Parsonage (Excluded v. Not Excluded); Rental Allowance; Renumeration Not Subject to Wit 06/28/2019
2019-0011 61.00-00 Gross Income v. Not Gross Income 06/28/2019
2019-0010 6053.00-00 Reporting of Tips 06/28/2019
2019-0009 501.12-00 Local Benevolent Life Insurance Associations, etc. 06/28/2019
2019-0008 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/28/2019
2019-0007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/28/2019
2019-0006 401.06-02 Employee Dies Before Entire Interest Distributed 03/29/2019
2019-0005 213.00-00 Medical, Dental, etc., Expenses 03/29/2019
2019-0004 401.29-00 Cash or Deferred Arrangements 03/29/2019
2019-0003 162.08-02 Away From Home v. Not Away From Home 03/29/2019
2019-0002 132.10-00 Transit Passes / Van Pools 03/29/2019
2019-0001 1400Z.01-00 Designation of Opportunity Zones 03/29/2019
2018-0036 83.01-00 When Includible in Gross Income 12/28/2018
2018-0035 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 12/28/2018
2018-0033 223.00-00 Health Savings Accounts 12/28/2018
2018-0032 125.00-00 Cafeteria Plans 12/28/2018
2018-0031 9999.98-00 Not Able to Identify Under Present List 12/28/2018
2018-0030 170.00-00 Charitable, Etc. Contributions and Gifts 09/28/2018
2018-0029 9999.98-00 Not Able to Identify Under Present List 09/28/2018
2018-0028 1296.00-00 Passive Foreign Investment Company 09/28/2018
2018-0027 125.00-00 Cafeteria Plans 09/28/2018
2018-0026 1012.01-00 Construction Costs 09/28/2018
2018-0025 3121.04-04; 3306.05-00; 3401.04-00 Doctors, Nurses, etc; Employees; Employer-Employee Relationship 09/28/2018
2018-0024 457.07-02 Unforeseeable Emergency 09/28/2018
2018-0023 162.24-06; 164.12-00 Local Legislation; Other 09/28/2018
2018-0022 162.24-06; 164.12-00 Local Legislation; Other 09/28/2018
2018-0021 61.00-00; 61.32-00 Gross Income v. Not Gross Income; Indians 09/28/2018
2018-0020 401.06-00 Required Distributions 09/28/2018
2018-0019 9999.98-00 Not Able to Identify Under Present List 09/28/2018
2018-0018 9999.98-00 Not Able to Identify Under Present List 09/28/2018
2018-0017 408.08-00 Tax Treatment of Accounts and Annuities 09/28/2018
2018-0016 104.04-00 Armed Services, etc. 09/28/2018
2018-0015 1.10-00; 911.06-01 Unearned Income of Minor Children; Earned Income v. Not Earned Income 06/29/2018
2018-0014 4980B.02-00 Continuation Coverage Requirements 06/29/2018
2018-0013 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 06/29/2018
2018-0012 125.00-00 Cafeteria Plans 06/29/2018
2018-0011 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 06/29/2018
2018-0010 164.00-00; 170.00-00 Taxes; Charitable, Etc. Contributions and Gifts 06/29/2018
2018-0009 164.01-00 Real Property Taxes 06/29/2018
2018-0008 401.06-00 Required Distributions 06/29/2018
2018-0007 164.00-00; 170.00-00 Taxes; Charitable, Etc. Contributions and Gifts 06/29/2018
2018-0006 132.10-00 Transit Passes / Van Pools 06/29/2018
2018-0005 61.40-00 Governmental Benefits and Subsidies 03/30/2018
2018-0004 152.09-00 Nonresident, Non U.S. Citizen 03/30/2018
2018-0003 1031.05-00 Deferred Exchanges 03/30/2018
2018-0002 61.09-18 Discharge of Indebtedness 03/30/2018
2018-0001 401.29-02 Special Distribution Requirements 03/30/2018
2017-0030 402.08-00 Rollover Contributions 12/29/2017
2017-0029 61.00-00 Gross Income v. Not Gross Income 12/29/2017
2017-0028 408.03-00; 408.11-00; 408A.00-00 Rollover Contributions; Nondeductible Contributions; Roth IRA 12/29/2017
2017-0027 4980B.03-00 Applicable Premium 12/29/2017
2017-0026 415.01-02 Adjustment to Benefit 09/29/2017
2017-0025 213.00-00 Medical, Dental, etc., Expenses 09/29/2017
2017-0024 408.03-00; 408A.00-00 Rollover Contributions; Roth IRA 09/29/2017
2017-0023 415.01-00 Limitation for Defined Benefit Plans 09/29/2017
2017-0022 162.33-02 Qualifying Events 09/29/2017
2017-0021 402.08-00 Rollover Contributions 09/29/2017
2017-0020 61.00-00 Gross Income v. Not Gross Income 09/29/2017
2017-0019 3121.02-09 Employee of Charitable, etc., Organizations 09/29/2017
2017-0018 408.03-00 Rollover Contributions 07/16/2017
2017-0017 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 07/16/2017
2017-0016 61.00-00 Gross Income v. Not Gross Income 07/16/2017
2017-0015 61.09-38 Split-Dollar Life Insurance Arrangements 07/16/2017
2017-0014 165.08-00 Wagering Losses 07/16/2017
2017-0013 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 07/16/2017
2017-0012 3121.16-02 Nonqualified Deferred Compensation Plans 07/16/2017
2017-0011 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 07/16/2017
2017-0010 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 07/16/2017
2017-0009 9999.98-00 Not Able to Identify Under Present List 07/16/2017
2017-0008 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/04/2017
2017-0007 132.08-04 Parking 04/04/2017
2017-0006 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 04/04/2017
2017-0005 223.00-00 Health Savings Accounts 04/04/2017
2017-0004 125.00-00 Cafeteria Plans 04/04/2017
2017-0003 223.00-00 Health Savings Accounts 04/04/2017
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
2016-0086 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 01/09/2017
2016-0085 132.10-00 Transit Passes / Van Pools 01/09/2017
2016-0084 1402.08-00 Members of Certain Religious Faiths 01/09/2017
2016-0083 1402.01-00 Net Earnings From Self-Employment 01/09/2017
2016-0082 223.00-00 Health Savings Accounts 01/09/2017
2016-0081 1402.01-00 Net Earnings From Self-Employment 01/09/2017
2016-0080 408.00-00; 408A.00-00 Individual Retirement Accounts; Roth IRA 01/09/2017
2016-0079 9831.00-00; 9832.00-00 Exceptions to the Applicability of Chapter 100; Definitions for Chapter 100 01/09/2017
2016-0078 5000A.00-00 Requirement to Maintain Minimum Essential Coverage 01/09/2017
2016-0077 125.00-00 Cafeteria Plans 01/09/2017
2016-0076 47.00-00; 168.29-02 Rehabilitation Credit; Tax-Exempt Use Property 01/09/2017
2016-0075 4980H.00-00 Shared Responsibility for Employers Regarding Health Coverage 01/09/2017
2016-0074 501.03-00; 501.03-20 Religious, Charitable, etc., Institutions and Community Chest; Religious Organizations 01/09/2017
2016-0073 401.29-00; 401.29-01 Cash or Deferred Arrangements; Special Antidiscrimination Rules 01/09/2017
2016-0072 401.06-00 Required Distributions 01/09/2017
2016-0071 401.00-00; 401.06-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan; Required Distributions 10/12/2016
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
2016-0069 1402.00-00; 164.11-00 Definitions; Self-Employment Taxes 10/12/2016

« Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Official Adobe Website
Get Adobe ® Reader