Categories of Noncompliance

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis) · 2026 edition · updated 2026-07-29 · United States

Form 8823 identifies 16 specific categories of noncompliance, as well as a catch-all category for other noncompliance issues. The IRS has provided the state agencies with a guide for completing Form 8823. The guide includes a separate chapter for each category of noncompliance which explains the underlying law and its application to specific fact patterns. The Guide is available on www.irs.gov; the catalogue number is Training 23092-001.

The relevant chapters should be reviewed to understand the issues of noncompliance reported by the state agency. Note, however, that the scope of the guide is limited to identifying, correcting, and reporting noncompliance issues to the IRS. It does not address how noncompliance affects the amount of credit a taxpayer may claim.

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▸Contents — IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

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