Internal Revenue Service (IRS)

The Internal Revenue Service (IRS) administers and enforces U.S. federal tax laws.

This agency rolls up to Department of the Treasury.

0child agencies

2recorded aliases

2official source records

Agency profile

Core identity, hierarchy, and public contact details from the authoritative directory.

Official name: Internal Revenue Service
Display name: Internal Revenue Service (IRS)
Short name: IRS
Branch: Executive
Agency type: service

Known names and aliases

Alternate names captured from the upstream authoritative sources.

Internal Revenue Serviceofficial · primary

IRS

Recent rules and notices

Recent Federal Register items published by this agency. Read the summary here or jump to the raw public record.

Rule

Published April 13, 2026

91 FR 19026

Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips

This document contains final regulations that identify occupations that customarily and regularly received tips on or before December 31, 2024, and provide a definition of qualified tips for purposes of the income tax deduction for qualified tips. These regulations affect individuals who receive tips as part of their occupation.

Starts June 12, 2026

CFR Title 26, Part 1

Official links

Direct links back to government-maintained profiles and agency contact surfaces.

Official website Contact page Office locator USA.gov profile U.S. Government Manual

Source records

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USA.gov

us_government_manual

Parent listing: Department of the Treasury

Hierarchy

This record sits inside a larger federal organization.

Parent agency

Department of the Treasury

Proposal

Published April 13, 2026

91 FR 18797

Excise Tax on Remittance Transfers

This document contains proposed regulations that would provide rules and definitions related to the excise tax imposed on certain remittance transfers that occur after December 31, 2025. The proposed regulations would affect certain remittance transfer providers and certain individuals sending remittance transfers.

CFR Title 26, Part 40

CFR Title 26, Part 49

Read summary Open source PDF

Notice

Published April 8, 2026

91 FR 17836