"The Internal Revenue Service develops forms and instructions that explain the requirements of the Internal Revenue Code and regulations. The Service distributes the forms and instructions to help taxpayers comply with the law. The tax system is based on voluntary compliance, and the taxpayers complete and return the forms with payment of any tax owed." 26 C.F.R. § 601.602(a) (2020).
See below for how to find IRS form and publications.
"IRS Publications explain the law in plain language for taxpayers and their advisors. They typically highlight changes in the law, provide examples illustrating Service positions, and include worksheets. Publications are nonbinding on the Service and do not necessarily cover all positions for a given issue. While a good source of general information, publications should not be cited to sustain a position." Internal Revenue Manuel 4.10.7.2.8 (Jan. 1, 2006).
See below for how to find IRS form and publications.
Forms & Instructions Internal Revenue Service
Includes current forms and publications.
Prior Year Forms and Instructions Internal Revenue Service
Coverage varies by document type. Select prior forms go back to 1864. Click the “List All Prior Year Forms & Instructions” button to access more distant years.
IRS Publications
Available on the library's Westlaw computers. From the Practice areas tab, select Tax > Administrative Decisions & Guidance > All Internal Revenue Service (IRS) Materials > Publications. Contains documents that include examples and other useful information prepared by the Internal Revenue Service (IRS) to assist with preparation of federal tax returns. Current year only.
IRS Publications (Retired)
Available on the library's Westlaw computers. From the Practice areas tab, select Tax > Administrative Decisions & Guidance > All Internal Revenue Service (IRS) Materials > Publications > IRS Publications (Retired) [located in the Tools & Resources box on the right]. Contains retired documents that include examples and other useful information prepared by the Internal Revenue Service to assist with preparation of prior year federal tax returns. Coverage begins with 1984 through 2014.
Fact Sheets
Available on the library's Bloomberg Law computers. From All Legal Content Search, select U.S. Regulatory & Administrative > U.S. Government Departments & Agencies > Internal Revenue Service > Guidance & Interpretation > Fact Sheets. Coverage begins with 1997.
Federal Tax Forms (PDF)
Available on the library's Bloomberg Law computers. From All Legal Content Search, select U.S. Regulatory & Administrative > U.S. Government Departments & Agencies > Internal Revenue Service > Forms > Federal Tax Forms (PDF). Coverage begins with 2012. Click "T.O.C." to browse by year.
Publications
Available on the library's Bloomberg Law computers. From All Legal Content Search, select U.S. Regulatory & Administrative > U.S. Government Departments & Agencies > Internal Revenue Service > News Releases > Publications. IRS Publications are documents issued for the purpose of providing guidance for IRS agents and auditors. Coverage begins with 1982.
IRS Publications
Available on the library's VitalLaw computer. From Practice Areas, select Tax - Federal > Primary Sources > IRS Administrative Rulings & Positions > See All > IRS Publications. Includes current IRS publications reflecting the IRSs interpretation of tax laws, regulations, court decisions, or statistical information intended for public use by taxpayers and practitioners. The publications are topically arranged and keyed to the applicable IRS forms.
Package X: Informational Copies of Federal Tax Forms Internal Revenue Service
Library has 1978-2004. Package X became obsolete in the summer of 2005. For all forms 2005 - present, see the IRS website.