Body Find tax information for federal, state and local government entities, including tax withholding requirements, information returns and e-services. Recent Developments Inflation Reduction Act of 2022 - Clean Energy Credits On June 14, 2023, Treasury and the IRS released proposed regulations on elective pay and transferability related to the clean energy credits under the Inflation Reduction Act of 2022. An advanced copy of Pre-Filing Registration Requirements for Certain Tax Credit Elections was also released. Frequently Asked Questions were published offering a general overview, and specific questions addressing Elective Pay and Transferability. A fact sheetPDF on elective pay and transferability for Indian tribal governments is now available Finally, a webpage with general information about Credits and Deductions Under the Inflation Reduction Act of 2022 is also available. Subscribe to Updates 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