- Notice 2008-102
2009 Pension cost of living adjustments - Notice 2008-95
Notice to address amended returns for hurricane-related casualty losses and subsequent grants reimbursing such losses.
- Notice 2008–86
This notice provides guidance regarding an extension of the replacement period under § 1033(e) of the Internal Revenue Code for livestock sold on account of drought in specified counties.
- Notice 2008-82
Special rule allowing distributions of unused amounts in a health Flexible Spending Arrangement (health FSA) to reservists ordered or called to active duty.
- Notice 2008-62
Interim guidance on the application of § 457(f) to certain recurring part-year compensation including common arrangements involving public school employees who provide services during a 10-month school year and elect to be paid ratably over 12 months. - Notice 2008-59
Provides guidance on Health Savings Accounts.
- Notice 2008-57
- Disaster relief payments—qualified disaster defined—China earthquake.
- Notice 2008-52
- Guidance on contributions to Health Savings Accounts (HSAs) under amendments to the Code by the Tax Relief and Health Care Act of 2006.
- Notice 2008-51
Guidance regarding qualified HSA funding distributions under the Tax Relief and Health Care Act of 2006, adding § 408(d)(9) to the Code, allowing distributions from an Individual Retirement Account to a Health Savings Account.
- Notice 2008-46
This notice provides guidance regarding implementation of the tax return preparer penalty provisions under IRC Sec. 6694, as amended by the Small Business and Work Opportunity Tax Act of 2007.
- Notice 2008-44
The nonconventional source fuel credit, inflation adjustment factor, and reference price under § 45K of the Internal Revenue Code for calendar year 2007. These are used to determine the credit allowable under § 45K for fuel produced from a nonconventional source.
- Notice 2008-43
Guidance to practitioners concerning contingent fees under Treasury Department Circular No. 230 Notice 2008-36
Updated procedures for determining the eligibility of a manufactured home for the energy efficient home credit.
Notice 2008-35
Updated certification procedures for the energy efficient home credit.
Notice 2008-30
Questions and answers with respect to certain qualified plan distribution-related provisions of the Pension Protection Act of 2006, that are effective in 2008. This notice also provides guidance on amending plans to require that distribution of excess deferrals includes earnings from the end of the taxable year to the date of distribution ("gap-period" earnings).
- Notice 2008-28
This notice informs certain individuals not otherwise required to file an income tax return how to request the economic stimulus payment authorized by the Economic Stimulus Act of 2008. Notice 2008-25
This notice provides guidance with respect to the recapture of the 50-percent additional first year depreciation deduction provided by IRC §1400N(d) for qualified GO Zone property , including specified GO Zone extension property. Specifically, this notice explains how the recapture rules apply to GO Zone property that is relinquished in a like-kind exchange or as a result of an involuntary conversion.
Notice 2008-15
This notice provides guidance to individual taxpayers on how to allocate prepaid qualified mortgage insurance premiums to determine the amount of the prepaid premium a taxpayer may deduct in 2007 under §163(h)(4)(F) of the Internal Revenue Code.
Notice 2008-14
Positions that are the same as or similar to the positions listed in this Notice are identified as frivolous for purposes of the penalty for a "frivolous tax return" under section 6702(a) of the Internal Revenue Code and the penalty for a "specified frivolous submission" under section 6702(b).
Notice 2008–13
This notice provides guidance regarding implementation of the tax return preparer penalty provisions under Sec. 6694 and the related definitional provisions under Sec. 7701(a)(36) of the Internal Revenue Code, as amended by the Small Business and Work Opportunity Tax Act of 2007.
Notice 2008-12
This notice provides guidance to the public regarding implementation of the tax return preparer signature requirement penalty provisions under Sec. 6695(b) of the Internal Revenue Code, as amended by the Small Business and Work Opportunity Tax Act of 2007.
Notice 2008-11
This notice clarifies Notice 2007-54, which provided guidance and transitional relief for the tax return preparer penalty provisions under Sec. 6694 of the Internal Revenue Code, as amended by the Small Business and Work Opportunity Tax Act of 2007.
Notice 2008-5
Guidance under section 152(d) of the Internal Revenue Code for determining whether an individual is a qualifying relative for whom the taxpayer may claim a dependency exemption deduction under section 151(c).
Notice 2008-4
Interim guidance to the public on how to file claims with the IRS Whistleblower Office for payment of awards to persons who detect and report underpayments of tax.
Notice 2008-01
Rules under which a 2-percent shareholder-employee in an S corporation is entitled to the deduction under §162(l) of the Internal Revenue Code for accident and health insurance premiums that are paid or reimbursed by the S corporation and included in the 2-percent shareholder-employee's gross income.
Notice 2007-63
This notice provides answers to frequently asked questions regarding the tax treatment of "market gain" associated with the repayment of Commodity Credit Corporation (CCC) loans under the nonrecourse marketing assistance loan program.
- Notice 2007-54
- Guidance and transitional relief for the return preparer penalty provisions under Sec. 6694 of the Code, as amended by the Small Business and Work Opportunity Act of 2007.
- Notice 2007-50
This notice provides guidance relating to the percentage limitations imposed by Sec. 170(b)(1)(E) of the Code on "qualified conservation contributions" made by individuals.
- Notice 2007-39
Guidance to practitioners, employers, firms, and other entities that may be subject to monetary penalties under 31 U.S.C. section 330. Regulations under section 330 are promulgated in 31 CFR part 10 and are reprinted as Treasury Department Circular No. 230.
- Notice 2007-30
Positions that are the same as or similar to the positions listed in this Notice are identified as frivolous for purposes of the penalty for a "frivolous tax return" under section 6702(a) of the Internal Revenue Code and the penalty for a "specified frivolous submission" under section 6702(b).
- Notice 2007-7
This notice provides guidance in the form of questions and answers with respect to certain provisions of the Pension Protection Act of 2006, P.L. 109-280 ("PPA §06"), that are effective in 2007 or earlier. The sections of PPA §06 addressed in this notice, which are primarily related to distributions, are § 303 (relating to interest rate assumptions for lump sum distributions), § 826 (relating to hardship distributions), § 828 (relating to early distributions to public safety employees), § 829 (relating to rollovers for nonspouse beneficiaries), § 845 (relating to distributions to pay for accident or health insurance for public safety officers), § 904 (relating to vesting of nonelective contributions), § 1102 (relating to the notice and consent period for distributions), and § 1201 (relating to distributions from IRAs to charitable organizations).
Notice 2006-86
"Tie-breaking" Rule for Two or More Taxpayers Claiming a Child as a Qualifying ChildNotice 2006-72
This notice contains questions and answers that provide guidance on the information reporting requirements on Form 1099-T for qualified tuition and related expenses under section 6050S of the Code.
Notice 2005-93
Proposed guidance on the disclosure or use of tax return information by tax return preparers with the Proposed Regulations under §7216. These proposed regulations update the rules regarding the disclosure and use of tax return information by tax return preparers.
Notice 2005-14
Provides interim guidance regarding the deduction for income attributable to domestic production activities under Section 199 of the Internal Revenue Code. (104 pages). Click here to download a Fact Sheet - Guidance on Section 199 - Income Attributable to Manufacturing Activities.
Notice 2005-12
Interim guidance relating to section 6662A and sections 6662 and 6664. Specifically, the notice sets forth rules and standards for adequate disclosure for purposes of section 6664(d), special rules for amended returns under section 6662(e), and disqualified tax advisors under section 6664(d).
Notice 2005-8
Explains the income tax and self-employment tax consequences when a partnership makes contributions to partners' HSAs either as Section 731 distributions or as Section 707(c) guaranteed payments.
Notice 2004-83
Updates the list of private delivery services that can be used in lieu of the US Postal Service when mailing federal income tax returns.
Notice 2004-54
Provides that the Internal Revenue Service will permit income tax return preparers to sign original returns, amended returns, or requests for filing extensions by rubber stamp, mechanical device, or computer software program.
Notice 2004-50
Consists of 88 questions and answers on Health Savings Accounts (HSAs) that have not been previously addressed. The notice also provides transition relief for months before January 1, 2005 for health plans which would otherwise qualify as a high deductible health plan (HDHP) excepts for the absence of an express limit on out-of-pocket expenses. The notice also provides transition relief for months before January 1, 2006 for health plans which allow deductibles to be satisfied over a period of more than 12 months
Notice 2004-2
Provides guidance on Health Savings Accounts.
Notice 2003-75
Describes a simplified reporting regime for taxpayers who hold interests in Canadian registered retirement savings plans ("RRSPs") and registered retirement income funds ("RRIFs"). This new reporting regime is effective for taxable years beginning after Dec. 31, 2002, in lieu of filing Forms 3520 or 3520-A.
