Audit Techniques Guides (ATGs) | Internal Revenue Service

These Audit Techniques Guides ( ATGs ) serve IRS examiners during audits by providing insight into issues and accounting methods unique to specific industries. While ATGs are designed to provide guidance for IRS employees, they ’ re besides utilitarian to small business owners and tax professionals who prepare returns .
ATGs explain industry-specific examination techniques and include common, angstrom well as, unique diligence issues, business practices and terminology. steering is besides provided on the examen of income, interview techniques and evaluation of evidence. So they may be helpful for business and tax planning purposes. To find out more about how these guides may be helpful to you, watch this shortstop video recording .
Audit Techniques Guides are available hera in Adobe PDF, or as webpages, or both. The PDF versions must be viewed with the Acrobat Reader .
Note: These guides are current through the publication date. Since changes may have occurred after the issue date that would affect the accuracy of these documents, no guarantees are made concerning the technical accuracy after the publication date.

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
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 diligence. The guide focuses on the particular alone aspects of the diligence and provides examiners tools and tests to utilize in evaluating and auditing research credit .
Air Transportation
Publication Date: 04/2008
We are presently reviewing the message and will make it available again equally soon as potential .
Architects and Landscape Architects PDF
Publication Date: 08/2011
This audit technique template ( ATG ) has been developed to provide guidance to taxpayers equally well as to tax income agents and tax conformity officers conducting examinations in the architect and landscape architect overhaul industries .
Art Galleries PDF
Publication Date: 01/2012
This Audit Technique Guide ( ATG ) has been developed to provide guidance to taxpayers american samoa well as to tax income agents and tax conformity officers conducting examinations of Art Galleries .
Attorneys Audit Technique Guide PDF
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 lawyer or an lawyer firm and to provide tax relate steering to taxpayers and other professionals in this industry .
Business ConsultantsPDF
Publication Date: 07/2011
The Business Consultants ATG now includes an income section that addresses the switch or the assignment of income issue and the substance versus form exit an examiner may encounter when conducting an examination .
Capitalization of Tangible PropertyPDF
Publication Date : 09/2016
This Audit Techniques Guide is for IRS examiners to use as a tool for identifying electric potential tax issues. Examiners are advised to carefully risk measure and apply the law to the facts and circumstances for issues involving capitalization and dispositions of tangible property .
Cash Intensive Businesses
Publication Date: 04/2010
Businesses that have substantial cash transactions are included in the consolidate Cash Intensive Businesses Audit Techniques Guide. Some of these businesses include bail bonds PDF, smasher shops PDF, car washes PDF, control cashing establishments, mint operated amusements PDF, laundromats PDF, fight alloy PDF, some public toilet stores PDF and Taxicabs PDF. Guidance is besides provided on interrogation of income, consultation techniques, and evaluation of evidence .
Child Care Provider PDF
Publication Date: 01/2022
This Audit Techniques Guide will provide information on tax related issues pertaining to the child worry providers diligence. It provides guidance on account for income and deductions. Intended audiences are taxpayers, tax professionals and IRS examiners .
Coal Excise TaxPDF
Publication Date: 05/2005
Provides excise tax agents with particular tools to examine issues relating to domestically grow ember .
Conservation EasementPDF
Publication Date: 11/2020
Audit Techniques Guide providing guidance on charitable contributions of conservation easements .
Construction Industry PDF
Publication Date: 04/2021
Overview of the industry including a glossary. Discusses types of contracts ; types of contractors ; methods of account ; and joint ventures. See Examination and Closing Procedures Form 8697, Look-Back Interest, for general information regarding the lotion of Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts .
Continuation of Employee Healthcare Coverage PDF
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: 11/4/2016
The Service has prepared a comprehensive examination audited account techniques guide to assist examiners in evaluating cost segregation studies submitted by taxpayers in support of depreciation deductions. The usher is besides 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 citation issues .
Entertainment Audit Technique Guide PDF
Publication Date: 10/2015
The Entertainment Audit Techniques Guide ( ATG ) provides technical information for common issues in the entertainment diligence. The Guide contains interrogation techniques, common and alone industry issues, business practices, diligence 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 fairness ( stock ) -based compensation. The term “ equity-based recompense ” includes any compensation paid to an employee, film director, or freelancer contractile organ that is based on the value of specified store .
Excise Tax on Indoor Tanning ServicesPDF 
Publication Date: 12/2013
The Excise Tax on Indoor Tanning Services Audit Techniques Guide provides an overview of the indoor tanning tax and interrogation commission. Intended audiences are taxpayers, tax professionals and IRS examiners .
Excise Tax on Obligations Not in Registered Form PDF
Publication Date: 6/2006
Revision Date: 2/2015
Obligations not in Registered Form
Excise Tax on Obligations Not in Registered Form D PDF
Publication Date: 06/2006
Revision Date: 2/2015
Obligations not in Registered Form D
Farmers
Publication Date: 07/2006
The Farmers ATG ( Revision 7/2006 ) is being revised. The honest-to-god ATG has been removed and the new ATG will be posted adenine soon as it is completed and approved for publication .
Fishing Audit Technique Guide PDF
Publication Date: 08/2011
This guide provides technical information and audit techniques for common issues in the fishing diligence. The intend audience is fishermen, tax professionals and IRS examiners .
Foreign Insurance
Publication Date: 04/2008
We are currently reviewing the content and will make it available again as soon as possible.

Golden ParachutePDF 
Publication Date: 01/20/2017
The Service has prepared a comprehensive examination audited account techniques guide to assist examiners in evaluating parachute examinations. The chute interrogation can occur during the examen of either the corporation ‘s or the individual ‘s restitution .
Hardwood Timber IndustryPDF 
Publication Date: 12/2012
This Industry Guide is intended for examiners conducting audits in the hardwood lumber diligence and as information for taxpayers and practitioners associated with the hardwood timbre industry .
IC-DISC Audit Guide
Publication Date: 03/2012
This IC-DISC Audit Guide is intended to provide steering to examiners who are auditing a form 1120 IC-DISC and/or its relate stockholder ( s ) .
Inland Waterways PDF
Publication Date: 12/2008
This audit techniques guide is intended to provide aid to the examiner who is auditing a taxpayer for which the manipulation of the Inland Waterways is an issue .
IRC §42, Low-Income Housing Credit PDF  
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 house projects .
IRC 162(m) Salary Deduction Limitation
Publication Date: 02/04/2005
Every publicly held pot maintains its executive recompense records differently. Likewise, every publicly held corporation maintains unlike methods for compensating its executives. As the examine agent, you must first learn the identity of the individual ( south ) within the pot who are most familiar with how the executive compensation records are maintained .
Activities Not Engaged in for Profit Internal Revenue Code Section 183PDF  
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 convention ” ) .
Lawsuits, Awards, and Settlements PDF
Publication Date: 05/2011
This lead focuses on taxability of lawsuits, awards and settlements .
Low-Income Housing Credit – Guide for Completing Form 8823 PDF
Publication Date: 01/2011
IRC 42, The Low-Income Housing Credit ( LIHC ) Program, is co-administered by the IRS and state house citation agencies. As part of their administrative responsibilities, the agencies monitor the house stick out for conformity with IRC 42 requirements and report any respect disobedience 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 submission and reporting disobedience to the IRS .
Ministers PDF
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 associate guidance to taxpayers and other professionals in this diligence .
New Vehicle Dealership PDF
Publication Date : 1/2005
This guide will give you the key to a quick and competent closure of any new vehicle franchise examination which hinges on narrowing the telescope of the examination to items that may prove productive .
Non-Qualified Deferred Compensation PDF
Publication Date: 06/2021
The Service has prepared a comprehensive audited account techniques guide to assist examiners in evaluating non-qualified postpone recompense. A nonqualified submit compensation ( NQDC ) plan is any elective course or nonelective design, agreement, method acting, or arrangement between an employer and an employee ( or military service recipient and service provider ) to pay the employee compensation some time in the future .
Oil and Gas Industry PDF
Publication Date: 5/1996
Provides information on basic operations and coarse terminology. Includes character to royalty owners and an introduction to fiscal products .
Passive Activity LossesPDF 
Publication Date: 02/2005
Provides examiners with specific guidance on potential audit issues, issue designation and moderate sheets and early job aids .
Placer Mining PDF
Publication Date: 7/1999
Provides guidelines for the examen of taxpayers in this industry. Focuses on small mine operations represented as sole proprietorships on Schedule C, but can be adapted for partnership and corporate returns .
The Port ProjectPDF 
Provides examiners aid in auditing industries related to coastal and inland waterways .
Real Estate Property Foreclosure and Cancellation of Debt PDF
Publication Date: 8/2021
The substantial 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 .
Reforestation Industry PDF
Publication Date: 8/1995
Overview of the industry. Discusses some issues that may be encountered – including employment taxes ; hapless accounting records ; etc .
Rehabilitation Tax CreditPDF
Publication Date: 12/2002
Provides examiners with audit aids ( i.e. publish checksheet, pro forma Information Document Request, and standardized audit reports, etc. ) which assist in identify and addressing coarse 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 scout provides guidance on the treatment and evaluation of research credit claims .
Retail Industry PDF
Publication Date: 3/2021
Provides steering on conducting income tax examinations in the retail industry. It incorporates practical procedures and techniques that are alone to the retail diligence .
Sections 48A and 48B – Advanced Coal and Gasification Project Credits
Publication Date: 5/2009
Section 46 provides that the amount of investing citation 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 raw credits to that list : The qualifying advanced coal project accredit, ( section 48A ) and the qualifying gasification project citation, ( section 48B ) .
Split Dollar Life Insurance
Publication Date: 03/07/2005
Split-dollar life insurance arrangements can be a samara feature of administrator compensation packages. Over the years, the Service has provided express guidance regarding the taxation of these arrangements. Beginning in 2001, transitional guidance on the valuation of split-dollar life policy arrangements was provided in the form of notices and aim regulations in anticipation of final regulations .
Structured Settlement Factoring PDF
Publication Date: 11/2006
Revision Date: 03/2019
Structured Settlement Factoring

Timber Casualty Loss PDF
Publication Date: 04/2011
The aim of this Audit Technique Guide is to provide guidance on conducting income tax examinations with a Timber Casualty Loss .
Veterinary Medicine PDF
Publication Date: 4/2005
Overview of industry includes discussion of types of business entities ( specially personal military service corporation ) ; cash vs. accumulation method acting of account ; and inventory vs. supplies .
Wine Industry ATG
Publication Date: 05/2011
The Winery ATG ( Revision 5/2011 ) is being revised. The old ATG has been removed and the new ATG will be posted deoxyadenosine monophosphate soon as it is completed and approved for publication .

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