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
|
UILC
|
Subject
|
Released
|
|---|---|---|---|
| 2020-0025 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 09/25/2020 |
| 2020-0024 | 132.00-00; 132.08-04; 132.10-00 | Certain Fringe Benefits; Parking; Transit Passes / Van Pools | 09/25/2020 |
| 2020-0023 | 125.00-00 | Cafeteria Plans | 09/25/2020 |
| 2020-0022 | 401.06-00 | Required Distributions | 09/25/2020 |
| 2020-0021 | 401.06-00 | Required Distributions | 09/25/2020 |
| 2020-0020 | 401.06-00 | Required Distributions | 09/25/2020 |
| 2020-0019 | 401.06-00 | Required Distributions | 09/25/2020 |
| 2020-0018 | 401.06-00 | Required Distributions | 09/25/2020 |
| 2020-0017 | 401.06-00 | Required Distributions | 09/25/2020 |
| 2020-0016 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 09/25/2020 |
| 2020-0015 | 6428.00-00 | Rate Reduction Tax Credit | 09/25/2020 |
| 2020-0014 | 401.06-00 | Required Distributions | 09/25/2020 |
| 2020-0013 | 401.06-00 | Required Distributions | 09/25/2020 |
| 2020-0012 | 401.06-00 | Required Distributions | 09/25/2020 |
| 2020-0011 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 09/25/2020 |
| 2020-0010 | 164.01-00; 216.03-00 | Real Property Taxes; Tenant-Stockholder's Proportionate Share | 09/25/2020 |
| 2020-0009 | 125.00-00 | Cafeteria Plans | 06/26/2020 |
| 2020-0008 | 139.00-00 | Disaster Relief Payments | 06/26/2020 |
| 2020-0007 | 61.00-00 | Gross Income v. Not Gross Income | 06/26/2020 |
| 2020-0006 | 223.00-00 | Health Savings Accounts | 06/26/2020 |
| 2020-0005 | 125.00-00 | Cafeteria Plans | 06/26/2020 |
| 2020-0004 | 61.00-00 | Gross Income v. Not Gross Income | 03/27/2020 |
| 2020-0003 | 501.03-00; 501.03-05; 6103.00-00 | Religious, Charitable, etc., Institutions and Community Chest; Corporations; Confidentiality and Disclosure of Returns and Return Information | 03/27/2020 |
| 2020-0002 | 125.00-00 | Cafeteria Plans | 03/27/2020 |
| 2020-0001 | 506.00-00 | Organizations Required to Notify Secretary of Intent to Operate Under 501(c)(4) | 03/27/2020 |
| 2018-0034 | 131.02-00 | Difficulty of Care Payments | 12/28/2019 |
| 2019-0029 | 691.00-00 | Recipients of Income in Respect of Decedents | 12/27/2019 |
| 2019-0028 | 125.00-00 | Cafeteria Plans | 12/27/2019 |
| 2019-0027 | 71.00-00; 215.00-00 | Alimony--Separate Maintenance Payments; Alimony, etc., Payments | 12/27/2019 |
| 2019-0026 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 12/27/2019 |
| 2019-0025 | 1400Z.01-00 | Designation of Opportunity Zones | 12/27/2019 |
| 2019-0024 | 61.40-00; 6041.00-00 | Governmental Benefits and Subsidies; Information at Source | 12/27/2019 |
| 2019-0023 | 9999.98-00 | Not Able to Identify Under Present List | 09/27/2019 |
| 2019-0022 | 4082.00-00 | Definitions(Amended, Pub. L. 103-66, Sec. 13242(a))(Before 1994) | 09/27/2019 |
| 2019-0021 | 415.00-00; 415.01-08 | Limitations on Benefits and Contributions Under Qualified Plans; Collectively Bargained Plans | 09/27/2019 |
| 2019-0020 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 09/27/2019 |
| 2019-0019 | 165.00-00; 165.04-00 | Deductions For Losses; Limitations on Losses of Individuals - Casualty and Theft | 09/27/2019 |
| 2019-0018 | 170.14-00 | Qualified Conservation Contribution | 09/27/2019 |
| 2019-0017 | 24.00-00 | Child Tax Credit | 09/27/2019 |
| 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 |
| 2016-0068 | 457.10-00; 457.10-02; 3121.01-00; 3121.16-02 | Ineligible Plans; Exceptions; Wages; Nonqualified Deferred Compensation Plans | 10/12/2016 |
| 2016-0067 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/12/2016 |
| 2016-0066 | 61.00-00 | Gross Income v. Not Gross Income | 10/12/2016 |
| 2016-0065 | 1362.01-03 | Late Elections | 10/12/2016 |
| 2016-0064 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 10/12/2016 |
| 2016-0063 | 170.12-07 | Expectation of Benefit | 10/12/2016 |
| 2016-0062 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 10/12/2016 |
| 2016-0061 | 223.00-00 | Health Savings Accounts | 10/12/2016 |
| 2016-0060 | 129.00-00 | Dependent Care Assistance Programs | 10/12/2016 |
| 2016-0059 | 223.00-00; 125.00-00; 213.00-00 | Health Savings Accounts; Cafeteria Plans; Medical, Dental, etc., Expenses | 10/12/2016 |
| 2016-0058 | 129.00-00 | Dependent Care Assistance Programs | 10/12/2016 |
| 2016-0057 | 36B.00-00 | Refundable Credit for Coverage under a Qualified Health Plan | 10/12/2016 |
| 2016-0056 | 223.00-00 | Health Savings Accounts | 10/12/2016 |
| 2016-0055 | 4980H.00-00 | Shared Responsibility for Employers Regarding Health Coverage | 10/12/2016 |
| 2016-0054 | 36B.00-00 | Refundable Credit for Coverage under a Qualified Health Plan | 10/12/2016 |
| 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 |
| 2016-0052 | 4980H.00-00 | Shared Responsibility for Employers Regarding Health Coverage | 10/12/2016 |
| 2016-0051 | 106.00-00; 5000A.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded); Requirement to Maintain Minimum Essential Coverage | 10/12/2016 |
| 2016-0050 | 125.00-00 | Cafeteria Plans | 10/12/2016 |
| 2016-0049 | 402.08-00; 408.03-00 | Rollover Contributions; Rollover Contributions | 10/12/2016 |
| 2016-0048 | 105.00-00; 125.00-00 | Accident and Health Plans (Excluded v. Not Excluded); Cafeteria Plans | 10/12/2016 |
| 2016-0047 | 414.07-00 | Governmental Plan | 10/12/2016 |
| 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 |
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