Reviewed July 31, 2026

Internal Revenue Service (IRS)

The IRS administers federal tax laws and federal taxpayer records; state and local tax obligations use separate agencies.

Federal jurisdiction

The Internal Revenue Service is a bureau of the U.S. Department of the Treasury. It administers and enforces federal internal revenue laws.

What the IRS manages

  • Federal tax returns, payments, refunds, notices, and taxpayer accounts.
  • Federal tax forms, instructions, publications, and filing guidance.
  • Tax transcripts and other federal tax records.
  • Employer identification numbers for businesses and other entities.
  • Federal address and responsible-party updates connected to tax records.

What the IRS does not manage

  • State, territory, county, or city income and business taxes.
  • Business formation or state licenses.
  • Social Security cards and benefit claims.
  • Immigration status, passports, driver licenses, or vital records.

A state revenue department or another jurisdictional agency may require a separate filing even when the IRS has already updated its federal record.

Official service channels

Related WhatDoIFile procedures

Official sources

Related resources