IRS information letters have been released by the IRS National Office in response to a request for general information by taxpayers or by government officials on behalf of constituents or on their own behalf. An information letter provides general statements of well-defined law without applying them to a specific set of facts. Information letters are for informational purposes only. Information letters are not a ruling and may not be relied on as such.
- INFO 2025-0006 addresses taxation of Social Security benefits based on income thresholds and filing status.
- INFO 2025-0007 addresses tax treatment of employer-provided group-term life insurance reported on Form 1099-R.
- INFO 2025-0008 addresses inability of IRS to extend statutory 180-day replacement period under Code Sec. 1031.
IRS Information Letter INFO 2025-0006
IRS Information Letter INFO 2025-0007
IRS Information Letter INFO 2025-0008
