Tax Research

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  • IRS Document Upload Tool | How-to video
  • Enhanced Tax Pro Account capabilities
  • Tax inflation adjustments for 2026 (Rev. Proc. 2025-32)
  • Tax inflation adjustments for 2025 (Rev. Proc. 2024-40)

  • IRS News Releases and Fact Sheets
  • What's Hot
    • Quick facts & COLA's
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  • Exceptions to 10% Penalties
  • Social Security Rates & Limits
  • SEP Plan FAQs - Contributions
  • Drake Desk Reference Guide
  • Fast Tax Facts (AzSEA)

  • 2024 Inflation Adjustments RP 23-34
  • 2024 Pension Plan Limitations Notice 2023-75
  • 2023 Inflation Adjustments RP 22-38
  • 2023 Pension Plan Limitations Notice 2022-55
  • Inflation-Adjusted Tax Items by Tax Year
    • Special situations
  • Discharged student loans (Rev.Proc. 2020-11)
  • Tax Relief in Disaster Situations
  • PTP Tax Package Support
  • Per-diem rates / Meals
  • CSA-1099-R Guide
  • Pub 4345, Settlements - Taxability
  • Real Estate Property Foreclosure and Cancellation of Debt ATG
  • Net Investment Income Tax Q&A
  • The Definitive Questions And Answers On The New Net Investment Income Tax
  • Roth IRA Investopedia
  • Roth & 401(k) Comparison
  • Minister's Tax Guide
  • Wage Compensation for S Corporation Officers PDF
  • S-Corp Compensation and Medical Insurance
  • Special education as a medical expense (PLR 200521003)
  • Manufacturer's Incentive Payments
  • Required Minimum Distributions (RMDs)
  • Rules for Custodial Account Distribution From a Brokerage Account
  • Federal Income Tax on Timber / Forest Taxation
    • Online tools
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  • Roth IRA Conversion Calculator Schwab
  • Kaiser Healthcare Credit Calculator
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    • Tax calculators
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    • Articles & Analyses
  • Tax Gap: IR-2023-187 | Pub 5869 | Pub 5870
  • US Supreme Court Wayfair Decision

  • Simplified Process for Repair Regs
  • Requesting Accounting Method Changes

  • Kiplinger Tax Letter summary edition
    • Small Business Tax Deduction Strategies
    SECURE Act
  • SECURE 2.0 Act—Cheat Sheet (T. Rowe Price)
  • Your complete guide to the SECURE 2.0 Act of 2022 (ADP)
  • SECURE 2.0 Act of 2022 legislation
  • SECURE 1.0 Act summary (FS-2020-04)
    • CARES Act
  • Coronavirus Tax Center: IRS.gov/coronavirus
  • Coronavirus and Economic Impact Payments: Resources and Guidance
  • Guidance on Deferring Tax Payments Due to COVID-19 Outbreak (Notice 2020-17)
  • Coronavirus-related paid leave for workers and tax credits for small and midsize businesses
  • CCH Summary: CARES Act
  • FAQs: Employee Retention Credit under the CARES Act
  • Guidance under the CARES Act for net operating losses
  • SBA guidance on small business aid under CARES
  • Text: S. 3548
  • NPR: What's Inside The Coronavirus Aid Package
    • TCJA
  • Tax Reform Center
  • Pub 5307, Tax Reform Basics for Individuals and Families
  • Tax Reform News
  • TCJA IRS internal training materials
  • QBI Deduction
  • Qualified business income deduction FAQ
  • Sec. 199A Proposed Regs
  • Real estate safe harbor for §199A (Rev.Proc. 2019-38)
  • Sec. 179 and depreciation
  • 100% depreciation (Rev.Proc. 2019-08)
  • Updated guidance for deductible business, charitable, medical and moving expenses Rev Proc 2019-46
  • Business meals deduction (Notice 2018-76) / Proposed regs
  • Charitable contributions and state tax credits (TD 9864)
  • Discharged student loans (Rev.Proc. 2020-11)
  • Net operating losses
  • Business interest expense
  • Virtual Currency Guidance and FAQ
    • Tax research
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  • Submit Forms 2848 and 8821 Online
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  • IRIS: free portal to file information returns | User Guide
    • More for tax pros
  • IRS Tax Pro Corner
  • Serve Your Clients
  • Section 7216 Information Center | Pub 4639
  • Enrolled Agent Program
  • -- Enrolled Agent Renewal Form 8554
  • -- Circular 230 (OPR)
  • Basic Tools for Tax Pros
  • FOIA Access to Records - Online Request
  • Sample CAF listing request (CAF77)
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  • Information Returns Intake System (IRIS) | User Guide
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    • IRS Taxpayer service
  • Online Tools & Resources
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  • Pub 5136, IRS Services Guide
  • Where's my refund?
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  • Frequently Asked Questions and Answers
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  • Tax Time Guide
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    • Income Tax Withholding Assistant for Employers
  • EITC Assistant
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  • Tax Relief in Disaster Situations
  • Tax Reform Center
  • Home Foreclosure and Debt Cancellation FAQ
  • 401(k) Resource Guide
  • Roth & 401(k) Comparison
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  • Top Things to Know About Deducting Charitable Contributions
  • A-Z Index for Business
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  • Gig Economy Tax Center
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    • Resolving tax problems
  • IRS Document Upload Tool | How-to video
  • Understanding Your IRS Notice or Letter
  • Payments and payment plans
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  • Penalties | Penalty Relief
  • -- First-Time Abatement
  • -- Small partnership penalty relief - Rev. Proc. 84-35
  • -- K-2/K-3 relief for 2021
  • Audit Techniques Guides (ATGs)
  • Collection Process
  • Pub 594, The IRS Collection Process
  • Collection financial standards
    » National Standards
    » AZ housing standards
  • Liens & levies
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  • Offer in Compromise (OIC)
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    • Key pubs online
  • IRS Publications Online
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  • Online instructions for forms
  • IRS Forms & Instructions (PDF)
  • Pub 17 Your Federal Income Tax
  • Pub 4012 VITA Resource Guide (PDF)
    • Common publications
  • Pub 334, Tax Guide for Small Business
    • Pub 501, Dependents, Standard Deduction, and Filing Information
  • Pub 525, Taxable and Nontaxable Income
  • Pub 529, Miscellaneous Deductions
  • Pub 4303, Donor's Guide To Vehicle Donations
  • Pub 929, Tax Rules for Children and Dependents
  • Pub 970, Tax Benefits for Education
  • Taxpayer Roadmap
    • Retirement
  • 401(k) and Profit-Sharing Plan Contribution Limits
  • Pub 575, Pension and Annuity Income
  • Pub 590-A, Contributions to Individual Retirement Arrangements (IRAs)
  • Pub 590-B, Distributions from Individual Retirement Arrangements (IRAs)
  • Saver's Credit
    • Home & rental
  • Pub 530, Tax Information for Homeowners
  • Pub 936, Home Mortgage Interest Deduction
  • Pub 523, Selling Your Home
  • Pub 544, Sales and Other Dispositions of Assets
  • Pub 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments
  • Pub 527, Residential Rental Property
  • Pub 537, Installment Sales
  • Pub 925, Passive Activity and At-Risk Rules
    • Business
  • Publications - Based on Your Specific Type of Business
  • Pub 334, Tax Guide for Small Business
  • Pub 535, Business Expenses
  • Pub 587, Business Use of Your Home
  • Pub 463, Travel, Entertainment, Gift, and Car Expenses
  • Pub 541, Partnerships
  • Pub 3402, Taxation of Limited Liability Companies
  • Pub 3998, Choosing a Retirement Solution for Your Small Business
  • Publ 517, Social Security and Other Information for Clergy
    • International taxes
  • Deloitte International Tax Source, Country Guides and Highlights
  • FinCEN FBAR filing
  • Report of Foreign Bank and Financial Accounts (FBAR)
  • Comparison of Form 8938 and FBAR Requirements
  • Foreign Account Tax Compliance Act (FATCA)
  • Researching Tax Treaties
  • US Income Tax Treaties - A to Z
    • Currency exchange rates
  • Yearly Average Currency Exchange Rates
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  • Oanda
  • Xe
  • X-rates
    • Common IRS forms
  • Current year forms
  • Draft tax forms
  • Prior Year Forms, Instructions & Publications
    • Main forms
  • Form 1040 Individual Income Tax Return
  • Form 1040-SR Income Tax Return for Seniors
  • Sch 1, Additional Income & Adjustments
  • Sch 2, Additional Taxes
  • Sch 3, Additional Credits & Payments
  • Schedule A Itemized Deductions
  • Schedule C Profit or Loss from Business
  • Schedule D Capital Gains and Losses / F/8949
  • Schedule E Supplemental Income and Loss
  • Form 1040-X Amended Individual Income Tax Return
    • More common forms
  • Schedule EIC Earned Income Tax Credit / F/8867
  • Form 2441 Child and Dependent Care Expenses
  • Form 4562 Depreciation and Amortization
  • Form 4797 Sales of Business Property
  • Form 4868 Automatic Extension of Time to File
  • Form 5329 Additional Taxes on Qualified Plans
  • Form 6251 Alternative Minimum Tax
  • Form 6252 Installment Sale
  • Form 8606 Nondeductible IRAs
  • Form 8829 Business Use of Your Home
  • Form 9465 Installment Agreement Request / Online application
    • 1098 & 1099 Forms
  • Form 1098 Mortgage Interest Statement
  • Form 1098-T Tuition Statement
  • Form 1099-A Acquisition or Abandonment of Secured Property
  • Form 1099-C Cancellation of Debt
  • Form 1099-NEC Nonemployee Compensation
  • Form 1099-MISC Miscellaneous Income
  • Form 1099-NEC non-Employee Compensation
  • Form 1099-R Distributions From Pensions
    • Healthcare
  • Form 8962 Premium Tax Credit
  • Form 1095-A Health Insurance Marketplace Statement
    • Business returns
  • Form 1065 Return of Partnership Income
  • F/1065 Schedule K-1 Partner's Share of Income
  • Form 1120-S Income Tax Return for an S Corporation
  • F/1120S Schedule K-1 Shareholder's Share of Income
    • Military tax info
  • Pub 4940, Tax Information for Active Duty Military and Reserve Personnel
  • Military State Tax Guide
  • Servicemembers Civil Relief Act (SCRA)
  • Military Spouse Residency Relief Act (MSRRA)
  • MSRRA Links, State by State
  • Military Tax Guides
    • Other Tax Sites
  • AICPA Tax Section Resource Library
  • TaxSites.com
  • Will Yancey's tax sites
  • GovSpot Tax Center
  • Government Hub
  • National Timber Tax Website
    • State tax info
  • Federal Tax Administrators: state tax sites
  • State tax links (IRS)
  • State tax links (AICPA)
  • State Income Tax Information

    • ARIZONA
  • Arizona Dept of Revenue
  • Forms | Individual
  • -- Booklet X (all forms)
  • For tax pros | POA
  • Income Tax Highlights: Individual
  • Tax Credits
  • Reports & Statistics | Legislative Summary
  • Legal research: Code, Statutes
  • AZTaxes.gov File & Pay Portal