IRS audit technique guides and technical guides are meant to provide guidance to auditors on specific topics. These guides address issues specific to a profession, an industry, tax credits, and deductions.
These guides are also extremely beneficial in educating taxpayers on their specific tax situations and reporting obligations. In the event of an audit, these publications can provide a great deal of insight into what you can expect during your IRS examination.
Small Business And Self-Employed
Activities Not Engaged in for Profit Internal Revenue Code Section 183
Publication Date: 09/2021
This audit techniques guide (ATG) has been developed to provide guidance to Revenue Agents and Tax Compliance Officers in pursuing the application of IRC § 183, Activities Not Engaged in for Profit (sometimes referred to as the “hobby loss rule”).
Aerospace Industry
Publication Date: 01/2005
The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating research credit in the aerospace industry. The guide focuses on the particular unique aspects of the industry and provides examiners tools and tests to utilize in evaluating and auditing research credit.
Architects and Landscape Architects
Publication Date: 08/2011
This audit technique guide (ATG) has been developed to provide guidance to taxpayers as well as to revenue agents and tax compliance officers conducting examinations in the architect and landscape architect service industries.
Art Galleries
Publication Date: 01/2012
This Audit Technique Guide (ATG) has been developed to provide guidance to taxpayers as well as to revenue agents and tax compliance officers conducting examinations of Art Galleries.
Attorneys Audit Technique Guide
Publication Date: 01/2022
The Attorneys Audit Techniques Guide is intended to provide guidance to the examiner who is auditing a taxpayer who is an attorney or an attorney firm and to provide tax related guidance to taxpayers and other professionals in this industry.
Business Consultants
Publication Date: 07/2011
The Business Consultants ATG now includes an income section that addresses the shifting or the assignment of income issue and the substance versus form issue an examiner may encounter when conducting an examination.
Capitalization of Tangible Property
Publication Date: 09/2022
This Audit Techniques Guide is for IRS examiners to use as a tool for identifying potential tax issues. Examiners are advised to carefully risk assess and apply the law to the facts and circumstances for issues involving capitalization and dispositions of tangible property.
Child Care Provider
Publication Date: 01/2022
This Audit Techniques Guide will provide information on tax related issues pertaining to the child care providers industry. It provides guidance on accounting for income and deductions. Intended audiences are taxpayers, tax professionals and IRS examiners.
Coal Excise Tax
Publication Date: 05/2005
Provides excise tax agents with specific tools to examine issues relating to domestically produced coal.
Conservation Easement
Publication Date: 11/2020
Audit Techniques Guide providing guidance on charitable contributions of conservation easements.
Construction Industry
Publication Date: 04/2021
Overview of the industry including a glossary. Discusses types of contracts; types of contractors; methods of accounting; and joint ventures. See Examination and Closing Procedures Form 8697, Look-Back Interest, for general information regarding the application of Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts.
Continuation of Employee Healthcare Coverage
Publication Date: 03/2012
This audit techniques guide was developed to provide guidance to IRS employees and taxpayers concerning the Consolidated Omnibus Budget Reconciliation Act of 1985.
Cost Segregation
Publication Date: 06/2022
The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating cost segregation studies submitted by taxpayers in support of depreciation deductions. The guide is also beneficial for taxpayers and practitioners in preparing these studies.
Credit for Increasing Research Activities (i.e. Research Tax Credit) IRC § 41
Publication Date: 06/2005
This audit techniques guide sets forth the Research Credit Technical Advisors’ suggested guidelines for auditing research credit issues.
Entertainment Audit Technique Guide
Publication Date: 03/2023
The Entertainment Audit Techniques Guide (ATG) provides technical information for common issues in the entertainment industry. The Guide contains examination techniques, common and unique industry issues, business practices, industry terminology and other information to assist examiners in performing examinations.
Equity (Stock) – Based Compensation Audit Techniques Guide
Publication Date: 08/2015
This ATG was developed to assist examiners to evaluate equity (stock)-based compensation. The term “equity-based compensation” includes any compensation paid to an employee, director, or independent contractor that is based on the value of specified stock.
Excise Tax on Indoor Tanning Services
Publication Date: 12/2013
The Excise Tax on Indoor Tanning Services Audit Techniques Guide provides an overview of the indoor tanning tax and examination direction. Intended audiences are taxpayers, tax professionals and IRS examiners.
Excise Tax on Obligations Not in Registered Form
Publication Date: 6/2006
Revision Date: 2/2015
Obligations Not in Registered Form
Excise Tax on Obligations Not in Registered Form D
Publication Date: 06/2006
Revision Date: 2/2015
Obligations Not in Registered Form D
Fishing Audit Technique Guide
Publication Date: 08/2011
This guide provides technical information and audit techniques for common issues in the fishing industry. The intended audience is fishermen, tax professionals and IRS examiners.
Golden Parachute
Publication Date: 01/20/2017
The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating parachute examinations. The parachute examination can occur during the examination of either the corporation’s or the individual’s return.
IC-DISC Audit Guide
Publication Date: 03/2012
This IC-DISC Audit Guide is intended to provide guidance to examiners who are auditing a Form 1120 IC-DISC and/or its related shareholder(s).
Inland Waterways
Publication Date: 12/2008
This audit techniques guide is intended to provide assistance to the examiner who is auditing a taxpayer for which the use of the Inland Waterways is an issue.
IRC §42, Low-Income Housing Credit
Publication Date: 08/11/2015
The scope of this guide is limited to guidelines for IRS examiners conducting audits of taxpayers owning IRC §42, low-income housing projects.
IRC 162(m) Salary Deduction Limitation
Publication Date: 02/04/2005
Every publicly held corporation maintains its executive compensation records differently. Likewise, every publicly held corporation maintains different methods for compensating its executives. As the examining agent, you must first learn the identity of the individual(s) within the corporation who are most familiar with how the executive compensation records are maintained.
Lawsuits, Awards, and Settlements
Publication Date: 05/2011
This guide focuses on taxability of lawsuits, awards and settlements.
Low-Income Housing Credit – Guide for Completing Form 8823
Publication Date: 01/2011
IRC 42, The Low-Income Housing Credit (LIHC) Program, is co-administered by the IRS and state housing credit agencies. As part of their administrative responsibilities, the agencies monitor the housing project for compliance with IRC 42 requirements and report any observed noncompliance to the IRS using Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition. This ATG provides state agencies with guidelines for evaluating taxpayer compliance and reporting noncompliance to the IRS.
Ministers
Publication Date: 04/23/2009
The Ministers Audit Techniques Guide is intended to provide guidance to the examiner who is auditing a taxpayer who is a minister and to provide tax related guidance to taxpayers and other professionals in this industry.
New Vehicle Dealership
Publication Date: 1/2005
This guide will give you the key to a quick and competent closure of any new vehicle dealership examination which hinges on narrowing the scope of the examination to items that may prove productive.
Non-Qualified Deferred Compensation
Publication Date: 06/2021
The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating non-qualified deferred compensation. A nonqualified deferred compensation (NQDC) plan is any elective or nonelective plan, agreement, method, or arrangement between an employer and an employee (or service recipient and service provider) to pay the employee compensation some time in the future.
Oil and Gas Audit Technique Guide
Publication Date: 06/2022
This guide introduces examiners to and assists them in the examination of income tax returns of taxpayers in the oil and gas industry.
Oil and Gas Industry
Publication Date: 5/1996
Provides information on basic operations and common terminology. Includes reference to royalty owners and an introduction to financial products.
Passive Activity Losses
Publication Date: 02/2005
Provides examiners with specific guidance on potential audit issues, issue identification and lead sheets and other job aids.
Petroleum Refining Audit Technique Guide
Publication Date: 06/2022
Audit Technique Guide for the Petroleum Refining Industry.
Placer Mining
Publication Date: 7/1999
Provides guidelines for the examination of taxpayers in this industry. Focuses on small mining operations represented as sole proprietorships on Schedule C, but can be adapted for partnership and corporate returns.
The Port Project
Provides examiners assistance in auditing industries related to coastal and inland waterways.
Real Estate Property Foreclosure and Cancellation of Debt
Publication Date: 8/2021
The Real Estate Property Foreclosure and Cancellation of Debt Audit Technique Guide is intended to provide guidance to Revenue Agents and Tax Compliance Officers conducting examinations of real estate foreclosures and cancellation of debt income.
Rehabilitation Tax Credit
Publication Date: 12/2002
Provides examiners with audit aids (i.e. issue checksheet, pro forma Information Document Request, and standardized audit reports, etc.) which assist in identifying and addressing common rehab tax credit issues.
Research Credit Claims: Credit for Increasing Research Activities § 41
Publication Date: See table of contents for publication/revision date for the individual chapters, exhibits, and letters & forms. This guide provides guidance on the handling and evaluation of research credit claims.
Retail Industry
Publication Date: 3/2021
Provides guidance on conducting income tax examinations in the retail industry. It incorporates practical procedures and techniques that are unique to the retail industry.
Sections 48A and 48B – Advanced Coal and Gasification Project Credits
Publication Date: 03/01/2022
Section 46 provides that the amount of investment credit for purposes of § 38 for any taxable year is the sum of the credits listed in § 46. Section 1307(a) of the Energy Tax Incentives Act of 2005, Pub. L. 109-58, 119 Stat. 594 (August 8, 2005), amended § 46 to add two new credits to that list: The qualifying advanced coal project credit, (section 48A) and the qualifying gasification project credit, (section 48B).
Split Dollar Life Insurance
Publication Date: 03/07/2005
Split-dollar life insurance arrangements can be a key feature of executive compensation packages. Over the years, the Service has provided limited guidance regarding the taxation of these arrangements. Beginning in 2001, transitional guidance on the valuation of split-dollar life insurance arrangements was provided in the form of notices and proposed regulations in anticipation of final regulations.
Structured Settlement Factoring
Publication Date: 11/2006
Revision Date: 03/2019
Structured Settlement Factoring
Veterinary Medicine
Publication Date: 4/2005
Overview of industry includes discussion of types of business entities (especially personal service corporation); cash vs. accrual method of accounting; and inventory vs. supplies.
Construction Industry Audit Techniques Guide
Pharmaceutical Industry Research Credit Audit Guidelines
Timber Casualty Loss Audit Techniques Guide
The Wine Industry Audit Technique Guide
Excise Tax – Air Transportation Audit Techniques Guide (
Audit Techniques for Electronic Records and Data Systems
Split Dollar Life Insurance Audit Technique Guide
Excise Tax – Foreign Insurance
Charitable Organizations
Organizations Exempt Under IRC Section 501(c)(3)
- Public Charities PDF
- Private and Charter SchoolsPDF
- Educational Organizations Other Than SchoolsPDF
- Religious OrganizationsPDF
- Public Interest Law Firms PDF
- Other 501(c)(3) Organizations PDF
- Overview, Applications, Exemption Requirements – IRC Section 501(c)(3)PDF
- Exempt Purpose, Charitable IRC 501(c)(3)PDF
- Exempt Purpose, Scientific Organizations 501(c)(3)PDF
- Disqualifying and Non-Exempt Activities – Trade or Business Activities – IRC Section 501(c)(3)PDF
- Introduction to Private Foundations and Special Rules under IRC 508PDF
- Private Operating Foundations
- Termination of Private Foundation Status IRC 507
- Religious and Apostolic Associations IRC 501(d)
- Taxes on Net Investment Income IRC 4940PDF
- Excise Taxes on Self-Dealing under IRC 4941PDF
- Taxes on Foundation Failure to Distribute Income IRC 4942PDF
- Taxes on Excess Business Holdings IRC 4943PDF
- Taxes on Investments which Jeopardize Charitable Purposes IRC 4944PDF
- Excise Taxes on Taxable Expenditures under IRC 4945PDF
- Disqualified Persons as Defined in IRC 4946PDF
- Foreign OrganizationsPDF
- Private Foundations
Organizations Exempt Under Other IRC Section 501(c) Sub-sections
- Instrumentalities of the United States, Government Corporations, and Federal Credit Unions – IRC 501(c)(1)PDF
- Labor, Agricultural, and Horticultural Organizations – IRC Section 501(c)(5)PDF
- Single Parent Title Holding Corporations – IRC Section 501(c)(2)PDF
- Civic Leagues, Social Welfare Organizations, and Local Associations of Employees – IRC Section 501(c)(4) PDF
- IRC 501(c)(6) Business LeaguesPDF
- Social and Recreational Clubs – IRC Section 501(c)(7)PDF
- Voluntary Employees’ Beneficiary Associations – IRC Section 501(c)(9)PDF
- Fraternal Beneficiary Societies – IRC Sections 501(c)(8) and 501(c)(10)PDF
- Teachers’ Retirement Fund Associations – IRC Section 501(c)(11)PDF
- Local Benevolent Life Insurance Association, Mutual Irrigation and Telephone Companies and Like Organizations – IRC Section 501(c)(12)PDF
- Cemetery Companies – IRC Section 501(c)(13)PDF
- Credit Unions – IRC Section 501(c)(14) PDF
- Small Insurance Companies or Associations – IRC Section 501(c)(15)PDF
- Corporations Organized To Finance Crop Operations – IRC Section 501(c)(16)PDF
- Supplemental Unemployment Benefit TrustsPDF
- Veterans’ Organizations – Exempt Under IRC Sections 501(c)(4), 501(c)(7), IRC 501(c)(8), IRC 501(c)(10), or IRC 501(c)(19)PDF
- Black Lung Benefit Trusts – IRC Section 501(c)(21) PDF
- Multiple Parent Title Holding Companies – IRC Section 501(c)(25)PDF
Other Audit Technique Guides and Technical Guides
- Technical Guide OverviewPDF
- Fundraising Activities (applies to multiple types of exempt organizations)PDF
- Health Maintenance Organizations Exempt under IRC Section 501(c)(3) or IRC Section 501(c)(4)PDF
- Organizations Conducting Gaming Activities (applies to multiple types of exempt organizations) PDF
- Political Organizations – IRC Section 527 PDF
- Qualified Tuition Program – IRC Section 529PDF
- Suspension of Tax-Exempt Status of Terrorist Orgs under IRC 501(p)PDF
- Excise Taxes – Excess Benefit Transactions – IRC Section 4958PDF
Audit Technique Guides – Real Estate
- Passive Activity LossesPDF
Provides examiners with specific guidance on potential audit issues, issue identification and lead sheets and other job aids. - Rehabilitation Tax CreditPDF
Provides examiners with audit aids (i.e., issue checksheet, pro forma Information Document Request, and standardized audit reports, etc.) which assist in identifying and addressing common rehab tax credit issues.
