Body Find tax information for federal, state and local government entities, including tax withholding requirements, information returns and e-services. Upcoming events IRS offers office hours for help with the pre-filing registration process for elective payment and transfer of clean energy and CHIPS credits Registration for office hours is open. Registration is required and can be completed by clicking on the links below. Date Time Register November 6, 2024 1-3:00 p.m. Eastern time Register November 13, 2024 1-2:30 p.m. Eastern time Register Recent developments Changes to guidance, law and procedures that affect federal, state and local governments. Clean energy tax credit benefits available Government and tax-exempt entities can now benefit from clean energy tax credits with new options enabled by the Inflation Reduction Act of 2022. Find out about elective pay and transferability of clean energy tax credits. Publication 5884, Inflation Reduction Act (IRA) and CHIPS Act of 2022 (CHIPS) Pre-Filing Registration Tool - User Guide and Instructions PDF Publication 5817-E, Elective Pay for State and Local Governments PDF Publication 5817-G, Clean Energy Tax Incentives: Elective Pay - Eligible Tax Credits PDF Employer information Tax responsibilities for government entities. Answers to Common Questions Information returns Filing and reporting requirements. Information Returns Related Information Returns Guide Information Returns Reporting Taxpayer identification number (TIN) matching Tools for TIN matching and other e-Services. TIN Matching Information Tax withholding Federal income, Social Security and Medicare tax withholding. Tax Withholding for Government Workers Related Federal Income Tax-Withholding Methods, Publication 15-T Social Security and Medicare Coverage Election Workers: Reporting and Withholding Employer payroll Cash and non-cash benefits given to employees in addition to their base wage or salary. Employer and Payroll Information Related Employee Benefits De Minimis Fringe Benefits Group-Term Life Insurance Cafeteria Plans Frequently Asked Questions More information Tax-Exempt and Government Entities - Program & Accomplishments Letters Find news, events and answers to tax questions. Contact Us Find and Subscribe to News Find More Resources Attend a Webinar