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.
??? ??
?? UILC ?? ???
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 Withholding; Employee v. Not an Employee; Common Law Tests 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
2018-0034 131.02-00 Difficulty of Care Payments 12/28/2019
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