Type the author of the document in last name, first and middle initial format. For multiple names, separate each with a comma and continue formatting each additional name in the same manner until all names are included. If the document was authored under the name of the IRS, use the full agency name. The names will look like this: Service, I.R., Treasury, D., Government, U.S. or Internal Revenue Service.
Place the year of the document in parenthesis. Place a period after the parenthesis.
Type the name of the document in italics followed by a period. Only the first letter of the first word should be capitalized. Your citation will now resemble this: Service, I.R., Treasury, D., Government, U.S. (2011). This title should be in italics, but formatting here does not allow it.
Type any volume numbers associated with the document in parenthesis and again close with a period. Do not format this part in italics. The citation will look like this: Service, I.R., Treasury, D., Government, U.S. (2011).
Type the publication number, if applicable, in parenthesis followed by a period. This is typically only available on documents with personal authors. If there is no publication number, skip this step. The publication number will resemble this after formatted for the citation: (IRS Publication No. 987070-976).
Type the city where the document was published followed by a colon then the name of the printing agency. Close the citation with a period. For a personal author the printing agency will be "Internal Revenue Service."