Enrolled Agent (SEE)

Sources

Everything this course cites. Every source is on an official site: irs.gov, psigov.us.

2025 Form 1040, U.S. Individual Income Tax ReturnInternal Revenue Service · accessed 2026-11-09 · Tax year 2025; includes the penalties-of-perjury declaration above the signature line.
2025 Form 1041-ES, Estimated Income Tax for Estates and TrustsInternal Revenue Service · accessed 2026-11-09
2025 Form 4137, Social Security and Medicare Tax on Unreported Tip Income (with instructions)Internal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Form 4835, Farm Rental Income and ExpensesInternal Revenue Service · accessed 2026-11-09
2025 Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax ReturnInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Form 4952, Investment Interest Expense Deduction (with instructions)Internal Revenue Service · accessed 2026-11-09 · Tax year 2025 (prior-year archive).
2025 Form 4972, Tax on Lump-Sum Distributions (with instructions)Internal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Form 6252, Installment Sale IncomeInternal Revenue Service · accessed 2026-11-09
2025 Form 6252, Installment Sale Income (with instructions)Internal Revenue Service · accessed 2026-11-09 · Tax year 2025 (prior-year archive).
2025 Form 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee TipsInternal Revenue Service · accessed 2026-11-09
2025 Form 8880, Credit for Qualified Retirement Savings Contributions (with instructions)Internal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Form 8919, Uncollected Social Security and Medicare Tax on Wages (with instructions)Internal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 General Instructions for Certain Information ReturnsInternal Revenue Service · accessed 2026-11-09
2025 General Instructions for Forms W-2 and W-3Internal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 1040 and 1040-SR (including Schedules 1, 1-A, 2 and 3)Internal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax ReturnInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 1041 and Schedules A, B, G, J, and K-1Internal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 1041, U.S. Income Tax Return for Estates and TrustsInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 1045, Application for Tentative RefundInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 1065, U.S. Return of Partnership IncomeInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 1116, Foreign Tax CreditInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 1116, Foreign Tax Credit (Individual, Estate, or Trust)Internal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 1118, Foreign Tax Credit—CorporationsInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 1120-H, U.S. Income Tax Return for Homeowners AssociationsInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 1120-S, U.S. Income Tax Return for an S CorporationInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 1120, U.S. Corporation Income Tax ReturnInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 2106, Employee Business ExpensesInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and TrustsInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 2220, Underpayment of Estimated Tax by CorporationsInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 2441, Child and Dependent Care ExpensesInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 2555, Foreign Earned IncomeInternal Revenue Service · accessed 2026-11-09 · Tax year 2025 (prior-year archive).
2025 Instructions for Form 3800, General Business CreditInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 4562, Depreciation and AmortizationInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 461, Limitation on Business LossesInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 461, Limitation on Business LossesInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 4626, Alternative Minimum Tax—CorporationsInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 4684, Casualties and TheftsInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 4684, Casualties and TheftsInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 4797, Sales of Business PropertyInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 4797, Sales of Business PropertyInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored AccountsInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 5500-EZ, Annual Return of A One-Participant Retirement PlanInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 5695, Residential Energy CreditsInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 6251, Alternative Minimum Tax—IndividualsInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 709, United States Gift (and Generation-Skipping Transfer) Tax ReturnInternal Revenue Service · accessed 2026-11-09 · For gifts made during calendar year 2025.
2025 Instructions for Form 7206, Self-Employed Health Insurance DeductionInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 8582, Passive Activity Loss LimitationsInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 8582, Passive Activity Loss LimitationsInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 8606, Nondeductible IRAsInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 8615, Tax for Certain Children Who Have Unearned IncomeInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 8801, Credit for Prior Year Minimum TaxInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 8814, Parents' Election To Report Child's Interest and DividendsInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 8824, Like-Kind ExchangesInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 8824, Like-Kind ExchangesInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 8829, Expenses for Business Use of Your HomeInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 8839, Qualified Adoption ExpensesInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 8863, Education CreditsInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 8865, Return of U.S. Persons With Respect to Certain Foreign PartnershipsInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 8865, Return of U.S. Persons With Respect to Certain Foreign PartnershipsInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 8889, Health Savings Accounts (HSAs)Internal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 8936, Clean Vehicle CreditsInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 8941, Credit for Small Employer Health Insurance PremiumsInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 8949, Sales and Other Dispositions of Capital AssetsInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 8959, Additional Medicare TaxInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 8960, Net Investment Income TaxInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 8960, Net Investment Income Tax—Individuals, Estates, and TrustsInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 8962, Premium Tax Credit (PTC)Internal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 8995-A, Deduction for Qualified Business IncomeInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 8995-A, Qualified Business Income DeductionInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 8995, Qualified Business Income Deduction Simplified ComputationInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Form 8995, Qualified Business Income Deduction Simplified ComputationInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax ReturnInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural EmployeesInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 944, Employer's ANNUAL Federal Tax ReturnInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 945, Annual Return of Withheld Federal Income TaxInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 990-EZ, Short Form Return of Organization Exempt From Income TaxInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 990-PF, Return of Private FoundationInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 990-T, Exempt Organization Business Income Tax ReturnInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Form 990, Return of Organization Exempt From Income TaxInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Forms 1094-C and 1095-CInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Forms 1099-R and 5498Internal Revenue Service · accessed 2026-11-09 · Tax year 2025 (prior-year archive); includes the distribution code chart.
2025 Instructions for Forms 1099-R and 5498Internal Revenue Service · accessed 2026-11-09
2025 Instructions for Schedule 8812 (Form 1040), Credits for Qualifying Children and Other DependentsInternal Revenue Service · accessed 2026-11-09 · Tax year 2025. Publication 972 is obsolete; these instructions replace it.
2025 Instructions for Schedule A (Form 1040), Itemized DeductionsInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Schedule A (Form 1040), Itemized DeductionsInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Schedule C (Form 1040), Profit or Loss From BusinessInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Schedule C (Form 1040), Profit or Loss From BusinessInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Schedule D (Form 1040), Capital Gains and LossesInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Schedule D (Form 1120-S)Internal Revenue Service · accessed 2026-11-09
2025 Instructions for Schedule D (Form 1120), Capital Gains and LossesInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Schedule E (Form 1040), Supplemental Income and LossInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Schedule E (Form 1040), Supplemental Income and LossInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Schedule F (Form 1040), Profit or Loss From FarmingInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Schedule H (Form 1040), Household Employment TaxesInternal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Instructions for Schedule J (Form 1040), Income Averaging for Individuals With Income from Farming or FishingInternal Revenue Service · accessed 2026-11-09
2025 Instructions for Schedule SE (Form 1040), Self-Employment TaxInternal Revenue Service · accessed 2026-11-09 · Tax year 2025 (prior-year archive).
2025 Instructions for Schedule SE (Form 1040), Self-Employment TaxInternal Revenue Service · accessed 2026-11-09
2025 Partner's Instructions for Schedule K-1 (Form 1065)Internal Revenue Service · accessed 2026-11-09 · Tax year 2025.
2025 Partner's Instructions for Schedule K-1 (Form 1065)Internal Revenue Service · accessed 2026-11-09
2025 Schedule 1-A (Form 1040), Additional DeductionsInternal Revenue Service · accessed 2026-11-09 · Tax year 2025; instructions are in the Form 1040 instructions.
2025 Schedule A (Form 940), Multi-State Employer and Credit Reduction InformationInternal Revenue Service · accessed 2026-11-09 · Lists the 2025 credit reduction states and rates.
2025 Schedule D (Form 1120-S), Capital Gains and Losses and Built-in GainsInternal Revenue Service · accessed 2026-11-09
2025 Shareholder's Instructions for Schedule K-1 (Form 1120-S)Internal Revenue Service · accessed 2026-11-09
About Form 8867, Paid Preparer's Due Diligence ChecklistInternal Revenue Service · accessed 2026-11-09 · IRS page.
Abusive trust tax evasion schemes: Facts (Section I)Internal Revenue Service · accessed 2026-11-09
Abusive trust tax evasion schemes: Facts (Section III)Internal Revenue Service · accessed 2026-11-09
Abusive trust tax evasion schemes: questions and answersInternal Revenue Service · accessed 2026-11-09
Agriculture tax centerInternal Revenue Service · accessed 2026-11-09
Annual electronic filing requirement for small exempt organizations (Form 990-N, e-Postcard)Internal Revenue Service · accessed 2026-11-09
Annual Filing Season ProgramInternal Revenue Service · accessed 2026-11-09
Automatic revocation of exemptionInternal Revenue Service · accessed 2026-11-09
BBA centralized partnership audit regimeInternal Revenue Service · accessed 2026-11-09
Become an enrolled agentInternal Revenue Service · accessed 2026-11-09 · Steps to enrollment; PSI Services replaced Prometric effective March 1, 2026.
Become an enrolled agentInternal Revenue Service · accessed 2026-11-09
Business structuresInternal Revenue Service · accessed 2026-11-09
Chief Counsel Memorandum 201032035 (quotes section 302(b)(2) on substantially disproportionate redemptions)Internal Revenue Service · accessed 2026-11-09 · Cited only for its quotation of the statute; Chief Counsel advice may not be cited as precedent.
COLA increases for dollar limitations on benefits and contributionsInternal Revenue Service · accessed 2026-11-09
Collection due process (CDP) FAQsInternal Revenue Service · accessed 2026-11-09
Collection Financial StandardsInternal Revenue Service · accessed 2026-11-09
Comparison of Form 8938 and FBAR requirementsInternal Revenue Service · accessed 2026-11-09 · IRS side-by-side comparison table.
Determining if an employer is an applicable large employerInternal Revenue Service · accessed 2026-11-09
Digital assetsInternal Revenue Service · accessed 2026-11-09 · IRS page on reporting digital asset transactions.
Election for married couples unincorporated businessesInternal Revenue Service · accessed 2026-11-09
Employer shared responsibility provisionsInternal Revenue Service · accessed 2026-11-09
Employment taxes and the trust fund recovery penalty (TFRP)Internal Revenue Service · accessed 2026-11-09
Enrolled agent informationInternal Revenue Service · accessed 2026-11-09
Enrolled agent newsInternal Revenue Service · accessed 2026-11-09 · Vendor change to PSI Services (March 1, 2026); testing rollout from July 1, 2026; international testing delayed.
Enrolled agents: Frequently asked questionsInternal Revenue Service · accessed 2026-11-09 · SEE parts, length, timing, scoring, tax-law cutoff, testing window, fee, carryover. Page last reviewed or updated Oct. 26, 2026.
Enrolled agents: Frequently asked questionsInternal Revenue Service · accessed 2026-11-09 · Exam length, timing, scoring, testing window and the tax law tested.
Enrolled agents: Frequently asked questionsInternal Revenue Service · accessed 2026-11-09 · Exam format, the 2026–27 test window, scoring, fees, carryover and enrollment.
Estate taxInternal Revenue Service · accessed 2026-11-09 · IRS page with filing thresholds by year of death.
Failure to file penaltyInternal Revenue Service · accessed 2026-11-09
Failure to pay penaltyInternal Revenue Service · accessed 2026-11-09
FAQs: Enrolled agent continuing education requirementsInternal Revenue Service · accessed 2026-11-09
Foreign earned income exclusionInternal Revenue Service · accessed 2026-11-09 · IRS page.
Form 1040-X, Amended U.S. Individual Income Tax ReturnInternal Revenue Service · accessed 2026-11-09 · Current revision; includes the amended-return declaration.
Form 1127, Application for Extension of Time for Payment of Tax Due to Undue Hardship (Rev. December 2024)Internal Revenue Service · accessed 2026-11-09
Form 12153, Request for a Collection Due Process or Equivalent Hearing (July 2022)Internal Revenue Service · accessed 2026-11-09
Form 12203, Request for Appeals Review (August 2022)Internal Revenue Service · accessed 2026-11-09
Form 12277, Application for Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien (October 2011)Internal Revenue Service · accessed 2026-11-09
Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer (Rev. December 2025)Internal Revenue Service · accessed 2026-11-09
Form 14039, Identity Theft Affidavit (February 2026)Internal Revenue Service · accessed 2026-11-09
Form 23, Application for Enrollment to Practice Before the Internal Revenue Service (November 2022)Internal Revenue Service · accessed 2026-11-09
Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals (June 2026)Internal Revenue Service · accessed 2026-11-09
Form 433-F, Collection Information Statement (July 2024)Internal Revenue Service · accessed 2026-11-09
Form 4506-T, Request for Transcript of Tax Return (April 2025)Internal Revenue Service · accessed 2026-11-09
Form 5213 (Rev. February 2006), Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for ProfitInternal Revenue Service · accessed 2026-11-09
Form 5884 (Rev. March 2021), Work Opportunity Credit (with instructions)Internal Revenue Service · accessed 2026-11-09
Form 656 Booklet, Offer in Compromise (April 2026)Internal Revenue Service · accessed 2026-11-09
Form 8300 (Rev. December 2023), Report of Cash Payments Over $10,000 Received in a Trade or BusinessInternal Revenue Service · accessed 2026-11-09
Form 8300 and reporting cash payments of over $10,000Internal Revenue Service · accessed 2026-11-09
Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial ParentInternal Revenue Service · accessed 2026-11-09 · Rev. December 2025.
Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file ReturnInternal Revenue Service · accessed 2026-11-09
Form 8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service (November 2022)Internal Revenue Service · accessed 2026-11-09
Form 8716 (Rev. August 2021), Election To Have a Tax Year Other Than a Required Tax YearInternal Revenue Service · accessed 2026-11-09
Form 8826 (Rev. September 2017), Disabled Access CreditInternal Revenue Service · accessed 2026-11-09
Form 8827, Credit for Prior Year Minimum Tax—CorporationsInternal Revenue Service · accessed 2026-11-09
Form 8832 (Rev. December 2013), Entity Classification Election (with instructions)Internal Revenue Service · accessed 2026-11-09
Form 8855 (Rev. December 2020), Election To Treat a Qualified Revocable Trust as Part of an EstateInternal Revenue Service · accessed 2026-11-09
Form 8867, Paid Preparer's Due Diligence Checklist (Rev. November 2024)Internal Revenue Service · accessed 2026-11-09
Form 8868, Application for Extension of Time To File an Exempt Organization ReturnInternal Revenue Service · accessed 2026-11-09
Form 8879, IRS e-file Signature Authorization (Rev. January 2021)Internal Revenue Service · accessed 2026-11-09
Form 8948, Preparer Explanation for Not Filing Electronically (Rev. September 2018)Internal Revenue Service · accessed 2026-11-09
Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States (with instructions)Internal Revenue Service · accessed 2026-11-09 · Rev. November 2023, the current revision.
Form 8994, Employer Credit for Paid Family and Medical Leave (with instructions)Internal Revenue Service · accessed 2026-11-09
Form 911, Request for Taxpayer Advocate Service Assistance (June 2026)Internal Revenue Service · accessed 2026-11-09
Form 9423, Collection Appeal Request (February 2020)Internal Revenue Service · accessed 2026-11-09
Form 966, Corporate Dissolution or Liquidation (with instructions)Internal Revenue Service · accessed 2026-11-09
Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax WithholdingInternal Revenue Service · accessed 2026-11-09
Freedom of Information Act (FOIA) guidelinesInternal Revenue Service · accessed 2026-11-09
Frequently asked questions on gift taxesInternal Revenue Service · accessed 2026-11-09 · IRS page.
Frequently asked questions: Do I need a PTIN?Internal Revenue Service · accessed 2026-11-09
Get an identity protection PINInternal Revenue Service · accessed 2026-11-09
Get an identity protection PIN (IP PIN)Internal Revenue Service · accessed 2026-11-09 · IRS page.
Guide to business expense resourcesInternal Revenue Service · accessed 2026-11-09 · The IRS's replacement for Publication 535, which was discontinued after its 2022 edition.
Health Coverage Tax Credit (HCTC) has expired on December 31, 2021Internal Revenue Service · accessed 2026-11-09 · IRS page: no HCTC for coverage months beginning in 2022 or later; Form 8885 discontinued.
How long should I keep records?Internal Revenue Service · accessed 2026-11-09
Identity theft guide for individualsInternal Revenue Service · accessed 2026-11-09
Independent contractor (self-employed) or employee?Internal Revenue Service · accessed 2026-11-09
Individual Taxpayer Identification Number (ITIN)Internal Revenue Service · accessed 2026-11-09 · IRS page.
Instructions for Form 1023 (Rev. December 2024), Application for Recognition of Exemption Under Section 501(c)(3)Internal Revenue Service · accessed 2026-11-09
Instructions for Form 1023-EZ (Rev. January 2025), Streamlined Application for Recognition of Exemption Under Section 501(c)(3)Internal Revenue Service · accessed 2026-11-09
Instructions for Form 1024 (Rev. January 2022), Application for Recognition of Exemption Under Section 501(a) or Section 4947(a)(1)Internal Revenue Service · accessed 2026-11-09
Instructions for Form 1040 and 1040-SR (2025)Internal Revenue Service · accessed 2026-11-09 · Third Party Designee and signing rules for 2025 returns.
Instructions for Form 1040-X (Rev. December 2025)Internal Revenue Service · accessed 2026-11-09
Instructions for Form 1040-X, Amended U.S. Individual Income Tax ReturnInternal Revenue Service · accessed 2026-11-09 · Rev. December 2025.
Instructions for Form 1128 (Rev. November 2017), Application To Adopt, Change, or Retain a Tax YearInternal Revenue Service · accessed 2026-11-09
Instructions for Form 172 (Rev. December 2024), Net Operating Losses (NOLs) for Individuals, Estates, and TrustsInternal Revenue Service · accessed 2026-11-09 · New form that took over the NOL computation previously explained in Publication 536.
Instructions for Form 172, Net Operating Losses (NOLs) for Individuals, Estates, and TrustsInternal Revenue Service · accessed 2026-11-09 · Rev. December 2024, the current revision (used for 2025).
Instructions for Form 2553 (Rev. December 2020), Election by a Small Business CorporationInternal Revenue Service · accessed 2026-11-09
Instructions for Form 2848 (Rev. September 2021)Internal Revenue Service · accessed 2026-11-09
Instructions for Form 3115 (Rev. December 2022), Application for Change in Accounting MethodInternal Revenue Service · accessed 2026-11-09
Instructions for Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign GiftsInternal Revenue Service · accessed 2026-11-09 · Rev. December 2025.
Instructions for Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign GiftsInternal Revenue Service · accessed 2026-11-09
Instructions for Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue CodeInternal Revenue Service · accessed 2026-11-09
Instructions for Form 5405, Repayment of the First-Time Homebuyer CreditInternal Revenue Service · accessed 2026-11-09 · Rev. November 2024, the current revision.
Instructions for Form 5471 (Rev. December 2025), Information Return of U.S. Persons With Respect to Certain Foreign CorporationsInternal Revenue Service · accessed 2026-11-09
Instructions for Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign CorporationsInternal Revenue Service · accessed 2026-11-09 · Rev. December 2025.
Instructions for Form 5472 (Rev. December 2024), Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or BusinessInternal Revenue Service · accessed 2026-11-09
Instructions for Form 56, Notice Concerning Fiduciary Relationship (Rev. June 2026)Internal Revenue Service · accessed 2026-11-09
Instructions for Form 6198 (Rev. November 2025), At-Risk LimitationsInternal Revenue Service · accessed 2026-11-09
Instructions for Form 6198, At-Risk LimitationsInternal Revenue Service · accessed 2026-11-09 · Rev. November 2025.
Instructions for Form 6765 (Rev. December 2025), Credit for Increasing Research ActivitiesInternal Revenue Service · accessed 2026-11-09
Instructions for Form 7004 (Rev. December 2025), Automatic Extension of Time To FileInternal Revenue Service · accessed 2026-11-09
Instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return (Rev. September 2025)Internal Revenue Service · accessed 2026-11-09 · For decedents dying after December 31, 2024 (2025 decedents).
Instructions for Form 720 (Rev. December 2025), Quarterly Federal Excise Tax ReturnInternal Revenue Service · accessed 2026-11-09
Instructions for Form 7203 (Rev. December 2022), S Corporation Shareholder Stock and Debt Basis LimitationsInternal Revenue Service · accessed 2026-11-09
Instructions for Form 7217, Partner's Report of Property Distributed by a PartnershipInternal Revenue Service · accessed 2026-11-09
Instructions for Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)Internal Revenue Service · accessed 2026-11-09
Instructions for Form 8275 (Rev. October 2024)Internal Revenue Service · accessed 2026-11-09
Instructions for Form 8283, Noncash Charitable ContributionsInternal Revenue Service · accessed 2026-11-09 · Rev. December 2025.
Instructions for Form 8308, Report of a Sale or Exchange of Certain Partnership InterestsInternal Revenue Service · accessed 2026-11-09
Instructions for Form 8379, Injured Spouse AllocationInternal Revenue Service · accessed 2026-11-09 · Rev. November 2024, the current revision.
Instructions for Form 8379, Injured Spouse Allocation (Rev. November 2024)Internal Revenue Service · accessed 2026-11-09
Instructions for Form 843 (Rev. December 2024)Internal Revenue Service · accessed 2026-11-09
Instructions for Form 8821 (Rev. September 2021)Internal Revenue Service · accessed 2026-11-09
Instructions for Form 8857 (Rev. June 2021)Internal Revenue Service · accessed 2026-11-09
Instructions for Form 8857, Request for Innocent Spouse ReliefInternal Revenue Service · accessed 2026-11-09 · Rev. June 2021, the current revision.
Instructions for Form 8862, Information To Claim Certain Credits After DisallowanceInternal Revenue Service · accessed 2026-11-09 · Rev. December 2025.
Instructions for Form 8867 (Rev. November 2025)Internal Revenue Service · accessed 2026-11-09
Instructions for Form 8867, Paid Preparer's Due Diligence ChecklistInternal Revenue Service · accessed 2026-11-09 · Rev. November 2025.
Instructions for Form 8869 (Rev. December 2020), Qualified Subchapter S Subsidiary ElectionInternal Revenue Service · accessed 2026-11-09
Instructions for Form 8881, Credit for Small Employer Pension Plan Startup Costs, Auto-Enrollment, and Military Spouse ParticipationInternal Revenue Service · accessed 2026-11-09
Instructions for Form 8915-F, Qualified Disaster Retirement Plan Distributions and RepaymentsInternal Revenue Service · accessed 2026-11-09 · Rev. December 2025.
Instructions for Form 8938, Statement of Specified Foreign Financial AssetsInternal Revenue Service · accessed 2026-11-09 · Rev. November 2021, the current revision.
Instructions for Form 8971 and Schedule A, Information Regarding Beneficiaries Acquiring Property From a DecedentInternal Revenue Service · accessed 2026-11-09 · Current revision.
Instructions for Form 8990 (Rev. December 2025), Limitation on Business Interest Expense Under Section 163(j)Internal Revenue Service · accessed 2026-11-09
Instructions for Form 941 (Rev. March 2025), Employer's QUARTERLY Federal Tax ReturnInternal Revenue Service · accessed 2026-11-09 · The revision used for 2025 quarters.
Instructions for Form 9465 (Rev. December 2026)Internal Revenue Service · accessed 2026-11-09
Instructions for Form 9465 (Rev. July 2024), prior revisionInternal Revenue Service · accessed 2026-11-09 · The revision in effect through 2025; superseded by the December 2026 revision.
Instructions for Form 982 (Rev. December 2021), Reduction of Tax Attributes Due to Discharge of IndebtednessInternal Revenue Service · accessed 2026-11-09
Instructions for Form 982, Reduction of Tax Attributes Due to Discharge of IndebtednessInternal Revenue Service · accessed 2026-11-09 · Rev. December 2021, the current revision.
Instructions for Form SS-4, Application for Employer Identification Number (EIN)Internal Revenue Service · accessed 2026-11-09
Instructions for Forms 1099-MISC and 1099-NEC (Rev. April 2025)Internal Revenue Service · accessed 2026-11-09 · The revision used for 2025 payments.
Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)Internal Revenue Service · accessed 2026-11-09 · Later revision showing the reporting-threshold change for payments made after 2025.
Instructions for Schedule M-3 (Form 1065) (Rev. November 2023)Internal Revenue Service · accessed 2026-11-09
Instructions for Schedule M-3 (Form 1120) (Rev. June 2025)Internal Revenue Service · accessed 2026-11-09
Instructions for Schedule O (Form 1120) (Rev. December 2018), Consent Plan and Apportionment Schedule for a Controlled GroupInternal Revenue Service · accessed 2026-11-09
Instructions for the Requester of Form W-9Internal Revenue Service · accessed 2026-11-09
Interest abatementInternal Revenue Service · accessed 2026-11-09
Internal Revenue Bulletin 2024-45 (Rev. Proc. 2024-40, 2025 inflation adjustments)Internal Revenue Service · accessed 2026-11-09 · 2025 inflation-adjusted amounts as originally announced; some were later changed by Public Law 119-21.
Internal Revenue Manual 13.1.7, Taxpayer Advocate Service (TAS) Case CriteriaInternal Revenue Service · accessed 2026-11-09
Internal Revenue Manual 20.1.1, Introduction and Penalty ReliefInternal Revenue Service · accessed 2026-11-09
Internal Revenue Manual 20.1.10, Miscellaneous PenaltiesInternal Revenue Service · accessed 2026-11-09
Internal Revenue Manual 20.1.5, Return Related PenaltiesInternal Revenue Service · accessed 2026-11-09
Internal Revenue Manual 20.1.6, Preparer and Promoter PenaltiesInternal Revenue Service · accessed 2026-11-09
Internal Revenue Manual 21.5.4, General Math Error ProceduresInternal Revenue Service · accessed 2026-11-09
Internal Revenue Manual 25.1.2, Recognizing and Developing FraudInternal Revenue Service · accessed 2026-11-09
Internal Revenue Manual 25.27.1, Third Party Contact ProgramInternal Revenue Service · accessed 2026-11-09
Internal Revenue Manual 25.6.1, Statute of Limitations Processes and ProceduresInternal Revenue Service · accessed 2026-11-09
Internal Revenue Manual 4.10.7, Issue ResolutionInternal Revenue Service · accessed 2026-11-09
Internal Revenue Manual 5.1.19, Collection Statute ExpirationInternal Revenue Service · accessed 2026-11-09
Internal Revenue Manual 5.16.1, Currently Not CollectibleInternal Revenue Service · accessed 2026-11-09
Internal Revenue Manual 5.17.6, SummonsesInternal Revenue Service · accessed 2026-11-09
Internal Revenue Manual 8.6.4, Reaching Settlement and Securing an Appeals Agreement FormInternal Revenue Service · accessed 2026-11-09
Internal Revenue Manual 9.1.3, Criminal Statutory Provisions and Common LawInternal Revenue Service · accessed 2026-11-09
IRS Freedom of InformationInternal Revenue Service · accessed 2026-11-09
Maintain your enrolled agent statusInternal Revenue Service · accessed 2026-11-09 · Announces the October 1, 2026 to January 31, 2027 renewal window for SSNs ending in 7, 8 or 9.
Notice 2024-80 (2025 retirement plan limitations)Internal Revenue Service · accessed 2026-11-09
Notice 2025-5 (2025 standard mileage rates)Internal Revenue Service · accessed 2026-11-09
Notice 2026-11 (interim guidance on the additional first-year depreciation deduction)Internal Revenue Service · accessed 2026-11-09
Offer in compromiseInternal Revenue Service · accessed 2026-11-09
Office of Professional Responsibility and Circular 230Internal Revenue Service · accessed 2026-11-09
Payment plans installment agreementsInternal Revenue Service · accessed 2026-11-09
Penalty relief due to First Time Abate or other administrative waiverInternal Revenue Service · accessed 2026-11-09
Penalty relief for reasonable causeInternal Revenue Service · accessed 2026-11-09
Private Letter Ruling 200402009 (summarizes the section 302(b) tests for exchange treatment of a redemption)Internal Revenue Service · accessed 2026-11-09 · Cited only for its summary of the statute; a private letter ruling binds only the taxpayer who requested it.
PTIN requirements for tax return preparersInternal Revenue Service · accessed 2026-11-09
Publication 1, Your Rights as a Taxpayer (Rev. 9-2017)Internal Revenue Service · accessed 2026-11-09
Publication 1035, Extending the Tax Assessment Period (Rev. 9-2017)Internal Revenue Service · accessed 2026-11-09
Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns (Rev. 10-2026)Internal Revenue Service · accessed 2026-11-09
Publication 1450, Instructions for Requesting a Certificate of Release of Federal Tax Lien (Rev. 7-2018)Internal Revenue Service · accessed 2026-11-09
Publication 1494, Tables for Figuring Amount Exempt from Levy on Wages, Salary, and Other Income (2026)Internal Revenue Service · accessed 2026-11-09
Publication 15 (2025), (Circular E), Employer's Tax GuideInternal Revenue Service · accessed 2026-11-09 · 2025 edition (prior-year archive).
Publication 15 (2025), (Circular E), Employer's Tax GuideInternal Revenue Service · accessed 2026-11-09 · For use in 2025.
Publication 15-A (2025), Employer's Supplemental Tax GuideInternal Revenue Service · accessed 2026-11-09 · For use in 2025.
Publication 15-B (2025), Employer's Tax Guide to Fringe BenefitsInternal Revenue Service · accessed 2026-11-09 · 2025 edition (prior-year archive).
Publication 15-B (2025), Employer's Tax Guide to Fringe BenefitsInternal Revenue Service · accessed 2026-11-09 · For use in 2025.
Publication 15-B (2026), Employer's Tax Guide to Fringe BenefitsInternal Revenue Service · accessed 2026-11-09 · Cited only for changes that begin in 2026 under P.L. 119-21.
Publication 1544 (Rev. September 2014), Reporting Cash Payments of Over $10,000 (Received in a Trade or Business)Internal Revenue Service · accessed 2026-11-09
Publication 1546, The Taxpayer Advocate Service Is Your Voice at the IRS (Rev. 6-2022)Internal Revenue Service · accessed 2026-11-09
Publication 1635, Understanding Your EINInternal Revenue Service · accessed 2026-11-09
Publication 1660, Collection Appeal Rights (Rev. 1-2020)Internal Revenue Service · accessed 2026-11-09
Publication 17 (2025), Your Federal Income TaxInternal Revenue Service · accessed 2026-11-09 · 2025 edition, for 2025 returns.
Publication 1854, How to Prepare a Collection Information Statement (Form 433-A) (Rev. 6-2026)Internal Revenue Service · accessed 2026-11-09
Publication 216, Conference and Practice Requirements (Statement of Procedural Rules, 26 CFR 601.501–601.509) (Rev. 3-92)Internal Revenue Service · accessed 2026-11-09
Publication 225 (2025), Farmer's Tax GuideInternal Revenue Service · accessed 2026-11-09 · For use in preparing 2025 returns.
Publication 3 (2025), Armed Forces' Tax GuideInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 3112, IRS e-file Application and Participation (Rev. 11-2025)Internal Revenue Service · accessed 2026-11-09
Publication 334 (2025), Tax Guide for Small BusinessInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 334 (2025), Tax Guide for Small BusinessInternal Revenue Service · accessed 2026-11-09 · For use in preparing 2025 returns.
Publication 3498-A, The Examination Process (Audits by Mail) (Rev. 5-2021)Internal Revenue Service · accessed 2026-11-09
Publication 3498, The Examination Process (Rev. 5-2025)Internal Revenue Service · accessed 2026-11-09
Publication 3598, The Audit Reconsideration Process (Rev. 11-2023)Internal Revenue Service · accessed 2026-11-09
Publication 3605, Fast Track Mediation – Collection (Rev. 3-2022)Internal Revenue Service · accessed 2026-11-09
Publication 4134, Low Income Taxpayer Clinic List (Rev. 1-2026)Internal Revenue Service · accessed 2026-11-09
Publication 4221-PC, Compliance Guide for 501(c)(3) Public CharitiesInternal Revenue Service · accessed 2026-11-09
Publication 4221-PF, Compliance Guide for 501(c)(3) Private FoundationsInternal Revenue Service · accessed 2026-11-09
Publication 4235, Collection Advisory Offices Contact Information (Rev. 7-2025)Internal Revenue Service · accessed 2026-11-09
Publication 4557, Safeguarding Taxpayer DataInternal Revenue Service · accessed 2026-11-09
Publication 4557, Safeguarding Taxpayer Data: A Guide for Your Business (Rev. 6-2024)Internal Revenue Service · accessed 2026-11-09
Publication 463 (2025), Travel, Gift, and Car ExpensesInternal Revenue Service · accessed 2026-11-09 · For use in preparing 2025 returns.
Publication 4681 (2025), Canceled Debts, Foreclosures, Repossessions, and AbandonmentsInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 4681 (2025), Canceled Debts, Foreclosures, Repossessions, and AbandonmentsInternal Revenue Service · accessed 2026-11-09 · For use in preparing 2025 returns.
Publication 4687, Paid Preparer Due Diligence (Rev. 9-2026)Internal Revenue Service · accessed 2026-11-09
Publication 5, Your Appeal Rights and How to Prepare a Protest if You Disagree (Rev. 4-2021)Internal Revenue Service · accessed 2026-11-09
Publication 501 (2025), Dependents, Standard Deduction, and Filing InformationInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 502 (2025), Medical and Dental ExpensesInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 503 (2025), Child and Dependent Care ExpensesInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 504 (2025), Divorced or Separated IndividualsInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 505 (2025), Tax Withholding and Estimated TaxInternal Revenue Service · accessed 2026-11-09 · 2025 edition (prior-year archive).
Publication 510 (Rev. December 2025), Excise TaxesInternal Revenue Service · accessed 2026-11-09
Publication 514 (2025), Foreign Tax Credit for IndividualsInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 517 (2025), Social Security and Other Information for Members of the Clergy and Religious WorkersInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 5181, Tax Return Reviews by Mail (CP2000, Letter 2030, CP2501, Letter 2531)Internal Revenue Service · accessed 2026-11-09
Publication 519 (2025), U.S. Tax Guide for AliensInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 523 (2025), Selling Your HomeInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 524, Credit for the Elderly or the DisabledInternal Revenue Service · accessed 2026-11-09 · Most recent edition posted (for 2023 returns); amounts in the credit are not indexed.
Publication 525 (2025), Taxable and Nontaxable IncomeInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 525 (2025), Taxable and Nontaxable IncomeInternal Revenue Service · accessed 2026-11-09 · For use in preparing 2025 returns.
Publication 526 (2025), Charitable ContributionsInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 527 (2025), Residential Rental PropertyInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 527 (2025), Residential Rental PropertyInternal Revenue Service · accessed 2026-11-09 · For use in preparing 2025 returns.
Publication 529 (Rev. December 2020), Miscellaneous DeductionsInternal Revenue Service · accessed 2026-11-09
Publication 529, Miscellaneous DeductionsInternal Revenue Service · accessed 2026-11-09 · Rev. December 2020, the current revision.
Publication 5293, Data Security Resource Guide for Tax ProfessionalsInternal Revenue Service · accessed 2026-11-09
Publication 531, Reporting Tip IncomeInternal Revenue Service · accessed 2026-11-09 · Rev. December 2024, the current revision.
Publication 535 (2022), Business ExpensesInternal Revenue Service · accessed 2026-11-09 · Final edition; the IRS discontinued this publication after 2022.
Publication 536 (2023), Net Operating Losses (NOLs) for Individuals, Estates, and TrustsInternal Revenue Service · accessed 2026-11-09 · Final edition; the IRS announced it will no longer be revised.
Publication 537 (2025), Installment SalesInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 538 (Rev. January 2022), Accounting Periods and MethodsInternal Revenue Service · accessed 2026-11-09
Publication 54, Tax Guide for U.S. Citizens and Resident Aliens AbroadInternal Revenue Service · accessed 2026-11-09 · Rev. December 2025, for 2025 returns.
Publication 541 (Rev. December 2025), PartnershipsInternal Revenue Service · accessed 2026-11-09
Publication 542 (Rev. January 2024), CorporationsInternal Revenue Service · accessed 2026-11-09
Publication 542, CorporationsInternal Revenue Service · accessed 2026-11-09 · Rev. January 2024, the current revision; used for constructive distributions.
Publication 544 (2025), Sales and Other Dispositions of AssetsInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 544 (2025), Sales and Other Dispositions of AssetsInternal Revenue Service · accessed 2026-11-09 · For use in preparing 2025 returns.
Publication 547 (2025), Casualties, Disasters, and TheftsInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 547 (2025), Casualties, Disasters, and TheftsInternal Revenue Service · accessed 2026-11-09 · For use in preparing 2025 returns.
Publication 550 (2025), Investment Income and ExpensesInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 550 (2025), Investment Income and ExpensesInternal Revenue Service · accessed 2026-11-09 · For use in preparing 2025 returns.
Publication 551 (Rev. December 2025), Basis of AssetsInternal Revenue Service · accessed 2026-11-09
Publication 551, Basis of AssetsInternal Revenue Service · accessed 2026-11-09 · Rev. December 2025.
Publication 554 (2025), Tax Guide for SeniorsInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 555, Community PropertyInternal Revenue Service · accessed 2026-11-09 · Rev. December 2024, the current revision.
Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund (Rev. September 2013)Internal Revenue Service · accessed 2026-11-09
Publication 557 (Rev. January 2025), Tax-Exempt Status for Your OrganizationInternal Revenue Service · accessed 2026-11-09
Publication 559 (2025), Survivors, Executors, and AdministratorsInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 559 (2025), Survivors, Executors, and AdministratorsInternal Revenue Service · accessed 2026-11-09 · For use in preparing 2025 returns.
Publication 559, Survivors, Executors, and Administrators (2025)Internal Revenue Service · accessed 2026-11-09
Publication 560 (2025), Retirement Plans for Small BusinessInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 560 (2025), Retirement Plans for Small BusinessInternal Revenue Service · accessed 2026-11-09 · For use in preparing 2025 returns.
Publication 5708, Creating a Written Information Security Plan for your Tax & Accounting Practice (Rev. 8-2024)Internal Revenue Service · accessed 2026-11-09
Publication 575 (2025), Pension and Annuity IncomeInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 583 (Rev. December 2024), Starting a Business and Keeping RecordsInternal Revenue Service · accessed 2026-11-09
Publication 583, Starting a Business and Keeping Records (Rev. December 2024)Internal Revenue Service · accessed 2026-11-09
Publication 587 (2025), Business Use of Your HomeInternal Revenue Service · accessed 2026-11-09 · For use in preparing 2025 returns.
Publication 590-A (2025), Contributions to Individual Retirement Arrangements (IRAs)Internal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs)Internal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 594, The IRS Collection Process (Rev. 1-2026)Internal Revenue Service · accessed 2026-11-09
Publication 596 (2025), Earned Income Credit (EIC)Internal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 598 (Rev. March 2021), Tax on Unrelated Business Income of Exempt OrganizationsInternal Revenue Service · accessed 2026-11-09
Publication 783, How to Apply for a Certificate of Discharge From Federal Tax Lien (Rev. 12-2022)Internal Revenue Service · accessed 2026-11-09
Publication 784, How to Apply for a Certificate of Subordination of Federal Tax Lien (Rev. 12-2022)Internal Revenue Service · accessed 2026-11-09
Publication 908 (Rev. December 2025), Bankruptcy Tax GuideInternal Revenue Service · accessed 2026-11-09
Publication 908, Bankruptcy Tax Guide (December 2025)Internal Revenue Service · accessed 2026-11-09
Publication 915 (2025), Social Security and Equivalent Railroad Retirement BenefitsInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 925 (2025), Passive Activity and At-Risk RulesInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 925 (2025), Passive Activity and At-Risk RulesInternal Revenue Service · accessed 2026-11-09 · For use in preparing 2025 returns.
Publication 926 (2025), Household Employer's Tax GuideInternal Revenue Service · accessed 2026-11-09 · 2025 edition (prior-year archive).
Publication 936 (2025), Home Mortgage Interest DeductionInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 946 (2025), How To Depreciate PropertyInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 946 (2025), How To Depreciate PropertyInternal Revenue Service · accessed 2026-11-09 · For use in preparing 2025 returns.
Publication 947, Practice Before the IRS and Power of Attorney (Rev. February 2018)Internal Revenue Service · accessed 2026-11-09
Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health PlansInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 970 (2025), Tax Benefits for EducationInternal Revenue Service · accessed 2026-11-09 · 2025 edition.
Publication 971, Innocent Spouse ReliefInternal Revenue Service · accessed 2026-11-09 · Rev. December 2021, the current revision.
Publication 971, Innocent Spouse Relief (Rev. December 2021)Internal Revenue Service · accessed 2026-11-09
Qualified business income deductionInternal Revenue Service · accessed 2026-11-09
Quarterly interest ratesInternal Revenue Service · accessed 2026-11-09 · IRS page listing underpayment and overpayment interest rates by quarter.
Report of Foreign Bank and Financial Accounts (FBAR)Internal Revenue Service · accessed 2026-11-09 · IRS page on FinCEN Form 114 filing requirements.
Report of Foreign Bank and Financial Accounts (FBAR)Internal Revenue Service · accessed 2026-11-09
Retirement plans FAQs regarding SEPsInternal Revenue Service · accessed 2026-11-09
Retirement topics — exceptions to tax on early distributionsInternal Revenue Service · accessed 2026-11-09 · IRS chart of exceptions to the 10% additional tax.
Retirement topics — IRA contribution limitsInternal Revenue Service · accessed 2026-11-09 · IRS page.
Retirement topics — required minimum distributions (RMDs)Internal Revenue Service · accessed 2026-11-09 · IRS page.
Retirement topics: prohibited transactionsInternal Revenue Service · accessed 2026-11-09
Revenue Procedure 2013-30 (relief for late S corporation, QSub and entity classification elections)Internal Revenue Service · accessed 2026-11-09
Revenue Procedure 2024-40 (2025 inflation adjustments)Internal Revenue Service · accessed 2026-11-09
Revenue Procedure 2025-16 (2025 depreciation limits for passenger automobiles)Internal Revenue Service · accessed 2026-11-09
Revenue Procedure 2025-28 (domestic research or experimental expenditures under section 174A)Internal Revenue Service · accessed 2026-11-09
Revenue Procedure 2025-32 (2026 inflation adjustments)Internal Revenue Service · accessed 2026-11-09
Revocation or denial of passport in cases of certain unpaid taxesInternal Revenue Service · accessed 2026-11-09
Sample Special Enrollment Examination questions and answersInternal Revenue Service · accessed 2026-11-09 · Free official sample questions for each part; linked, never reproduced.
Sample Special Enrollment Examination questions and answersInternal Revenue Service · accessed 2026-11-09 · Free official sample questions for each part; written on tax law through December 31, 2025.
Sample Special Enrollment Examination questions and answersInternal Revenue Service · accessed 2026-11-09 · Free official sample questions; linked, never reproduced.
Section 7216 frequently asked questionsInternal Revenue Service · accessed 2026-11-09
SIMPLE IRA planInternal Revenue Service · accessed 2026-11-09
Special Enrollment Examination Part 1 content outline (Domains 1–6)Internal Revenue Service · accessed 2026-11-09 · IRS-hosted SEE Part 1 outline: six domains with 14, 17, 17, 15, 11 and 11 scored questions (85 in all), posted in the IRS rpo-taxpros downloads (dated July 9, 2025). Its domains, subtopics and counts are identical to the Part 1 outline in PSI's current Candidate Information Bulletin.
Special Enrollment Examination Part 2 (Businesses): content outlineInternal Revenue Service · accessed 2026-11-09 · IRS-hosted Part 2 outline (file dated January 2021): Domain 1 Business Entities and Considerations (30 questions), Domain 2 Business Tax Preparation (37), Domain 3 Specialized Returns and Taxpayers (18). Identical to the outline in PSI's Candidate Information Bulletin revised October 9, 2026 (p2-psi-bulletin).
Special Enrollment Examination Part 3 content outline: Domains 1 to 4 (Practices and Procedures 26 questions; Representation before the IRS 25; Specific Areas of Representation 20; Filing Process 14)Internal Revenue Service · accessed 2026-11-09 · Posted on the IRS Return Preparer Office downloads page (irs.gov/downloads/rpo-taxpros). Identical in content to the Part 3 outline in PSI's Candidate Information Bulletin revised October 9, 2026 (p3-psi-cib).
Tangible property final regulationsInternal Revenue Service · accessed 2026-11-09
Tax Pro AccountInternal Revenue Service · accessed 2026-11-09
Tax relief in disaster situationsInternal Revenue Service · accessed 2026-11-09 · IRS page listing disaster postponements.
Time IRS can collect taxInternal Revenue Service · accessed 2026-11-09
Topic no. 306, Penalty for underpayment of estimated taxInternal Revenue Service · accessed 2026-11-09 · IRS tax topic.
Topic no. 409, Capital gains and lossesInternal Revenue Service · accessed 2026-11-09 · IRS tax topic.
Transcript Delivery System (TDS)Internal Revenue Service · accessed 2026-11-09
Transcript types for individuals and ways to order themInternal Revenue Service · accessed 2026-11-09
Treasury, IRS provide penalty relief for tax year 2025 for information reporting on tips and overtime under the One, Big, Beautiful BillInternal Revenue Service · accessed 2026-11-09 · Notice 2025-62 relief for 2025 Forms W-2 and 1099.
Understanding a federal tax lienInternal Revenue Service · accessed 2026-11-09
Understanding your CP14 noticeInternal Revenue Service · accessed 2026-11-09
Understanding your CP501 noticeInternal Revenue Service · accessed 2026-11-09
Understanding your CP503 noticeInternal Revenue Service · accessed 2026-11-09
Understanding your CP504 noticeInternal Revenue Service · accessed 2026-11-09
Understanding your Form 1099-KInternal Revenue Service · accessed 2026-11-09 · IRS page on Form 1099-K reporting and corrections.
Understanding your LT11 notice or Letter 1058Internal Revenue Service · accessed 2026-11-09
Unrelated business income taxInternal Revenue Service · accessed 2026-11-09
Voluntary Classification Settlement ProgramInternal Revenue Service · accessed 2026-11-09
What's new — estate and gift taxInternal Revenue Service · accessed 2026-11-09 · IRS page with annual exclusion and basic exclusion amounts by year.
Working Families Tax Cuts: businesses (P.L. 119-21 provisions)Internal Revenue Service · accessed 2026-11-09 · IRS overview of business provisions of Public Law 119-21 (July 4, 2025).
Working Families Tax Cuts: provisions for individuals and workersInternal Revenue Service · accessed 2026-11-09 · IRS overview of individual provisions of Public Law 119-21 (enacted July 4, 2025).
Working Families Tax Cuts: tax deductions for working Americans and seniorsInternal Revenue Service · accessed 2026-11-09 · Tips, overtime, car loan interest and senior deductions, tax years 2025–2028.
Candidate Information Bulletin, Enrolled Agent Special Enrollment Examination (revised October 9, 2026), including the Part 3 examination content outlinePSI Services LLC for the Internal Revenue Service · accessed 2026-11-09 · Linked from the IRS enrolled agent FAQs. Its Part 3 outline matches the IRS-posted outline (p3-see-outline) item for item: Practices and Procedures 26, Representation before the IRS 25, Specific Areas of Representation 20, Filing Process 14.
Candidate Information Bulletin: IRS Enrolled Agent Special Enrollment Examination (revised October 9, 2026)PSI Services LLC, for the Internal Revenue Service · accessed 2026-11-09 · Official bulletin from the IRS's exam vendor. Its Part 2 content outline and scored-question counts (30, 37 and 18 of 85) match the IRS-hosted outline (p2-see-outline) word for word.
IRS Special Enrollment Examination Candidate Information Bulletin (PSI Services)PSI Services LLC, for the Internal Revenue Service · accessed 2026-11-09 · Current bulletin for the July 1, 2026 – February 28, 2027 window (PDF dated October 2026). Its Part 1 content outline matches the IRS-posted outline in domains, subtopics and question counts.
PSI: IRS Special Enrollment Examination scheduling pagePSI Services LLC, for the Internal Revenue Service · accessed 2026-11-09 · Where candidates register, schedule, reschedule and retrieve score reports.
Treasury Department Circular No. 230, Regulations Governing Practice before the Internal Revenue Service (31 CFR Part 10), Rev. 6-2014U.S. Department of the Treasury · accessed 2026-11-09 · The current revision on irs.gov; a U.S. government work.