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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.

Information returns

Filing and reporting requirements.

Related

Taxpayer identification number (TIN) matching

Tools for TIN matching and other e-Services.