An Information Letter provides general statements of well-defined law without applying them to a specific set of facts. They are provided by the IRS National Office in response to requests for general information by taxpayers, by congress-persons on behalf of their constituents, or by congress-persons on their own behalf. 

Note: Information letters are advisory only and have no binding effect on the IRS.

View more about Using IRS Forms, Instructions, Publications and Other Item Files.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
2024-0002 9114.03-09 Denmark 05/21/2024
2024-0001 102.00-00; 61.00-00 Gifts and Inheritances; Gross Income v. Not Gross Income 05/21/2024
2023-0016 529A.00-00 Qualified ABLE Programs 12/29/2023
2023-0015 3402.11-00 Payments Other Than Wages 12/29/2023
2023-0014 601.00-00 R 1976 (Repealed--1976 Act) Special Deduction for Bank Affiliates 12/29/2023
2023-0013 104.13-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 12/29/2023
2023-0012 3121.00-00 Definitions 11/17/2023
2023-0011 61.00-00 Gross Income v. Not Gross Income 11/17/2023
2023-0010 1033.09-00 Special Rule For Drought-Afflicted Livestock 11/17/2023
2023-0009 4974.00-00 Excise Tax on Certain Accumulations in Qualified Retirement Plans 11/17/2023
2023-0008 162.13-00 Employees 11/17/2023
2023-0007 529.00-00 Qualified State Tuition Programs 06/30/2023
2023-0006 6041.00-00; 61.00-00 Information at Source; Gross Income v. Not Gross Income 06/30/2023
2023-0005 3134.00-00 Employee Retention Credit for Employers due to COVID-19 06/30/2023
2023-0004 3134.00-00 Employee Retention Credit for Employers due to COVID-19 03/31/2023
2023-0003 529A.00-00 Qualified ABLE Programs 03/31/2023
2023-0002 3121.01-00; 3306.03-00; 3401.01-00 Wages; Employment; Wages Subject to Withholding 03/31/2023
2023-0001 3504.00-00; 3134.00-00 Acts to be Performed by Agents; Employee Retention Credit for Employers due to COVID-19 03/31/2023
2022-0007 529A.00-00 Qualified ABLE Programs 06/24/2022
2022-0006 410.02-00 Eligibility 06/24/2022
2022-0005 213.00-00 Medical, Dental, etc., Expenses 03/25/2022
2022-0004 401.06-00 Required Distributions 03/25/2022
2022-0003 61.00-00 Gross Income v. Not Gross Income 03/25/2022
2022-0002 125.00-00; 132.00-00 Cafeteria Plans; Certain Fringe Benefits 03/25/2022
2022-0001 3134.00-00 Employee Retention Credit for Employers due to COVID-19 03/25/2022