Internal Revenue Bulletin — Rulings & Guidance

1,915 sections.

• rr-1997-39 Rev. Rul. 1997-39
• rp-1999-17 Rev. Proc. 1999-17
• n-2004-71 Notice 2004-71
• n-2005-1 Notice 2005-1
• n-2005-8 Notice 2005-8
• n-2006-3 Notice 2006-3
• n-2006-47 Notice 2006-47
• n-2006-79 Notice 2006-79
• n-2007-50 Notice 2007-50
• n-2007-86 Notice 2007-86
• rp-2007-65 Rev. Proc. 2007-65
• rr-2007-40 Rev. Rul. 2007-40
• n-2008-113 Notice 2008-113
• rp-2008-64 Rev. Proc. 2008-64
• ann-2009-69 Announcement 2009-69
• n-2010-2 Notice 2010-2
• n-2011-64 Notice 2011-64
• rp-2011-46 Rev. Proc. 2011-46
• rp-2012-17 Rev. Proc. 2012-17
• ann-2015-1 This announcement describes changes to the processing of employee plans determination letters that will take effect in 2015.
• ann-2015-4 The Competent Authority Agreement (“the Agreement”) was released to the public on February 2, 2015, by the Competent Authorities of the United States and Kazakhstan regarding the eligibility of…
• ann-2015-5 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2015-6 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2015-7 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2015-8 The Announcement addresses the application of the government’s win in United States v.
• ann-2015-10 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2015-11 This Announcement is issued pursuant to § 521(b) of Pub.
• ann-2015-12 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2015-13 This announcement explains the effect of H.R.
• ann-2015-14 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2015-15 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2015-16 Correction of Announcement 2015–14, Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2015-17 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2015-18 Announcement 2015–18 amends Revenue Procedure 2015–35 to: • Amend the penalties amounts for failure to file correct information returns under section 6721 of the Code, • Include regulation section…
• ann-2015-19 This announcement describes future changes to the determination letter program for qualified individually designed plans and sets forth an intended transition period for certain plans.
• ann-2015-20 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2015-21 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2015-24 Serves notice to potential donors of organizations that have recently filed a timely declaratory judgment suit under section 7428 of the Code, challenging revocation of its status as an eligible…
• ann-2015-25 Serves notice to potential donors of organizations that have recently filed a timely declaratory judgment suit under section 7428 of the Code, challenging revocation of its status as an eligible…
• ann-2015-26 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2015-27 Serves notice to potential donors of organizations that have recently filed a timely declaratory judgment suit under section 7428 of the Code, challenging revocation of its status as an eligible…
• ann-2015-28 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2015-29 Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.
• ann-2015-30 Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.
• ann-2015-31 This document contains corrections to Revenue Procedure 2015–51, as published on Monday, October 19, 2015 (I.R.B.
• ann-2015-32 Serves notice to potential donors of organizations that have recently filed a timely declaratory judgment suit under section 7428 of the Code, challenging revocation of its status as an eligible…
• ann-2015-33 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2015-34 Serves notice to potential donors of organizations that have recently filed a timely declaratory judgment suit under section 7428 of the Code, challenging revocation of its status as an eligible…
• ann-2015-35 This document contains corrections to Revenue Procedure 2015–55, as published on Monday, December 7, 2015 (I.R.B.
• ann-2015-36 Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.
• n-2015-3 This notice provides rules for claimants to make one-time claims for the retroactively extended 2014 biodiesel mixture and alternative fuel excise tax credits.
• n-2015-4 This notice provides guidance on the performance and quality standards that small wind energy property must meet to qualify for the energy credit under § 48 of the Code.
• n-2015-5 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2014 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2015-6 This notice explains liability for and reporting of Federal Insurance Contributions Act (FICA) tax, Federal Unemployment Tax Act (FUTA) tax, and federal income tax withholding with respect to sick…
• n-2015-7 This notice announces that the Treasury Department and IRS anticipate issuing proposed regulations that would permit a state or local retirement system that is a governmental plan (within the meaning…
• n-2015-8 Notice 2015–8 provides guidance on Section 45R for certain small employers that cannot offer a qualified health plan (QHP) through the Small Business Health Options Program (SHOP) Exchange because…
• n-2015-9 This Notice provides limited penalty relief for taxpayers who have a balance due on their 2014 income tax return as a result of reconciling advance payments of the premium tax credit against the…
• n-2015-10 Notice 2015–20 announces that the Department of the Treasury and the IRS intend to issue regulations applicable to claims for refund or credit for amounts withheld under chapter 3 or 4.
• n-2015-11 This notice sets forth the maximum face amount of Qualified Zone Academy Bonds ("Bond" or "Bonds") that may be issued for each State for the calendar year 2014.
• n-2015-12 Solicits applications for allocations of the remaining available amount of the volume cap for new clean renewable energy bonds (“New CREBs”) under § 54C(a) of the Internal Revenue Code, and provides…
• n-2015-13 Notice 2015–13 provides guidance on § 119 of the Tax Increase Prevention Act of 2014, American Taxpayer Relief Act of 2012, Pub.
• n-2015-14 Round 2 of Section 48A Phase III Program under the Qualifying Advanced Coal Project Program.
• n-2015-15 This notice contains a proposed revenue procedure providing guidance to employers on employee consents used to support a claim for refund under § 6402 of the Internal Revenue Code and § 31.6402(a)–2…
• n-2015-16 This notice provides guidance and requests comments concerning potential approaches to be incorporated into future proposed regulations regarding the excise tax on high cost employer-sponsored health…
• n-2015-17 Notice 2015–17 provides transition relief from the assessment of excise tax under section 4980D for small employers (in particular, employers who are not applicable large employers) who reimburse or…
• n-2015-18 New section 529A permits a state (or a state agency or instrumentality) to establish and maintain a qualified ABLE program, under which contributions may be made to an ABLE account that is…
• n-2015-19 This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under § 417(e)(3), and the 24-month average segment rates under § 430(h)(2) of the…
• n-2015-20 This notice updates the appendix to Notice 2013–1, which lists the Indian tribes who have settled tribal trust cases against the United States.
• n-2015-21 This notice provides a proposed revenue procedure that, if finalized, will provide an optional safe harbor method for individual taxpayers to determine a wagering gain or loss from certain slot…
• n-2015-22 This notice provides for waiver of the section 6654(a) addition to tax for underpayment of estimated taxes for those farmers and fishermen who received erroneous 2014 Forms 1095–A, Health Insurance…
• n-2015-23 Resident populations of the 50 states, the District of Columbia, Puerto Rico, and the insular areas for purposes of determining the 2015 calendar year (1) state housing credit ceiling under section…
• n-2015-24 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2015 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2015-25 Beginning of Construction for Sections 45 and 48.
• n-2015-26 This notice explains how a State or local government amends the nomination of an empowerment zone to provide for a new termination date of December 31, 2014.
• n-2015-27 Notice to invite public comments to the Department of Treasury and Internal Revenue Service on recommendations for items that should be included on the 2015–2016 Guidance Priority List.
• n-2015-28 This notice extends the temporary nondiscrimination relief previously established in Notice 2014–54 for certain closed defined benefit pension plans (i.e., defined benefit plans that provide ongoing…
• n-2015-29 This notice provides guidance on how the special rule for expatriate health plans for the 2014 and 2015 fee years under the Expatriate Health Coverage Clarification Act of 2014 applies to the health…
• n-2015-30 This Notice provides penalty relief for taxpayers who received a Form 1095–A, Health Insurance Marketplace Statement, that was incorrect or delayed and who timely filed their 2014 income tax return…
• n-2015-31 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2015 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2015-32 Credit for Renewable Electricity Production and Refined Coal Production, and Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2015: The notice reports for 2015 the…
• n-2015-33 The notice provides adjusted limitations on housing expenses for tax year 2015 for purposes of section 911 of the Code.
• n-2015-34 This notice advises taxpayers that they may continue to rely on Rev.
• n-2015-35 Section 301 of James Zadroga 9/11 Health and Compensation Act of 2010, Public Law 111–347 (124 Stat.
• n-2015-37 Eligibility for Minimum Essential Coverage for Purposes of the Premium Tax Credit.
• n-2015-38 This Notice updates the list of designated private delivery service (“designated PDSs”) set forth in Notice 2004–83, 2004–2 C.B.
• n-2015-39 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2015 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2015-40 This notice requests comments regarding the effect on taxpayers’ methods of accounting of new financial accounting revenue recognition standards announced by the Financial Accounting Standards Board…
• n-2015-41 This notice provides guidance under sections 1(h) and 852 of the Code to regulated investment companies and their shareholders on the computation and treatment of capital gain dividends.
• n-2015-42 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2015 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2015-43 On December 16, 2014, Congress enacted the Expatriate Health Coverage Clarification Act (EHCCA) to provide special rules under the Affordable Care Act (ACA) for expatriate health plans (EHPs)…
• n-2015-44 2015 Section 45Q Inflation Adjustment Factor.
• n-2015-45 2014 Section 45K(d)(2)(C) Reference Price.
• n-2015-46 This notice clarifies how a charitable hospital organization may comply with the requirement in § 1.501(r)–4(b)(1)(iii)(F) of the Treasury Regulations that a hospital facility include a list of…
• n-2015-47 The Listing Notice applies to a type of structured financial transaction in which a taxpayer attempts to defer and treat ordinary income and short-term capital gain as long-term capital gain.
• n-2015-48 The Transaction of Interest Notice applies to a type of structured financial transaction in which a taxpayer attempts to defer and treat ordinary income and short-term capital gain as long-term…
• n-2015-49 This notice informs taxpayers that the Treasury Department and the IRS intend to amend the required minimum distribution regulations under § 401(a)(9) of the Internal Revenue Code to address the use…
• n-2015-50 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2015 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2015-51 This notice modifies Notice 2015–4 by providing a revised effective date of the performance and quality standards that certain small wind energy property must meet to qualify for the energy credit…
• n-2015-53 This notice provides updated static mortality tables to be used for defined benefit pension plans for purposes of calculating the funding target and other items for valuation dates occurring during…
• n-2015-54 This notice announces that the Treasury Department and the IRS intend to issue regulations under section 721(c) to ensure that, when a U.S.
• n-2015-55 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2015 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2015-57 On July 31, 2015, the President of the United States signed H.R.
• n-2015-58 This notice provides guidance on certain issues relating to the application of the Cooperative and Small Employer Charity Pension Flexibility Act, Pub.
• n-2015-59 This notice is issued concurrently with Rev.
• n-2015-60 Notice 2015–60 provides the applicable dollar amount that applies for determining the fee imposed by §§ 4375 and 4376 for policy years and plan years ending on or after October 1, 2015 and before…
• n-2015-61 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2015 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2015-62 This notice confirms that under section 4944 private foundation managers may consider the relationship between a particular investment and the foundation's charitable purpose when exercising ordinary…
• n-2015-63 Optional special per diem rates.
• n-2015-64 2015 Section 43 Inflation Adjustment: The notice announces the inflation adjustment factor and phase-out amount for the enhanced oil recovery credit for taxable years beginning in the 2015 calendar…
• n-2015-65 2015 Marginal Production Rates: The notice announces that under § 613A(c)(6)(C) of the Internal Revenue Code, the applicable percentage for purposes of determining percentage depletion on marginal…
• n-2015-66 Notice 2015–66 announces that the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) intend to amend regulations under sections 1471–1474 to extend the time that certain…
• n-2015-67 This notice finalizes and supersedes Notice 2014–17.
• n-2015-68 Information Reporting on Minimum Essential Coverage.
• n-2015-69 This notice explains the circumstances under which the 4-year replacement period under section 1033(e)(2) is extended for livestock sold on account of drought.
• n-2015-70 Request for Comments on Definitions of Section 48 Property.
• n-2015-71 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2015 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2015-72 This proposed revenue procedure updates Rev.
• n-2015-73 The Treasury and IRS released Notice 2015–47, 2015–30 I.R.B.
• n-2015-74 The Treasury and IRS released Notice 2015–48, 2015–30 I.R.B.
• n-2015-75 Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans.
• n-2015-76 This notice requests comments about issues that should be addressed in guidance relating to the excise tax imposed on amounts paid for the right to award free or reduced rate air transportation.
• n-2015-77 This notice amplifies Notice 2013–7, 2013–6 I.R.B.
• n-2015-78 This notice provides guidance regarding qualified student loan bonds under section 144(b) of the Internal Revenue Code (Code) to clarify certain requirements for tax-exempt bond financing for loan…
• n-2015-79 This notice describes regulations that the Treasury Department and the IRS will issue to address certain transactions that are structured to avoid the purposes of section 7874 and certain…
• n-2015-80 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2015 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2015-81 This notice advises how the Treasury Department and the Internal Revenue Service (IRS) intend to respond to comments by revising three provisions of the proposed regulations under § 529A of the…
• n-2015-82 This notice increases the de minimis safe harbor limit provided in regulations § 1.263(a)–1(f)(1)(ii)(D) for a taxpayer without an applicable financial statement from $500 to $2,500.
• n-2015-83 This Notice modifies Notice 2012–48, 2012–31 I.R.B.
• n-2015-84 The Notice provides a list of changes in plan qualification requirements to be used by plan sponsors submitting determination letter applications for plans during the period beginning February 1…
• n-2015-85 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2015 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2015-86 This notice provides guidance on the application of the decision in Obergefell v.
• n-2015-87 This notice provides further guidance on the application of various provisions of the Affordable Care Act (ACA) to employer-provided health coverage.
• rp-2015-13 This revenue procedure updates and revises the general procedures under § 446(e) of the Internal Revenue Code and § 1.446–1(e) of the Income Tax Regulations to obtain the consent of the Commissioner…
• rp-2015-14 This revenue procedure provides the List of Automatic Changes to which the automatic change procedures in Rev.
• rp-2015-15 Revenue Procedure 2015–15 provides the 2015 monthly national average premium for qualified health plans that have a bronze level of coverage for taxpayers to use in determining their maximum…
• rp-2015-16 This revenue procedure updates Rev.
• rp-2015-17 This revenue procedure supersedes Revenue Procedure 2012–11, 2012–7 I.R.B.
• rp-2015-18 Publication 1167, General Rules and Specifications for Substitute Forms and Schedules, provides guidelines and general requirements for the development, printing, and approval of substitute tax forms.
• rp-2015-19 This revenue procedure provides the depreciation deduction limitations for owners of passenger automobiles (including trucks and vans) first placed in service during calendar year 2015 and amounts to…
• rp-2015-20 Revenue Procedure 2015–20 permits small business taxpayers to make certain tangible property changes in methods of accounting with an adjustment under § 481(a) of the Internal Revenue Code that takes…
• rp-2015-21 This revenue procedure provides correction and disclosure procedures under which failures to meet the additional requirements for charitable hospital organizations added by the Patient Protection and…
• rp-2015-23 The proposed revenue procedure provides issuers of qualified mortgage bonds, as defined in section 143(a) of the Internal Revenue Code, and issuers of mortgage credit certificates as defined in…
• rp-2015-24 Corrections to Rev.
• rp-2015-25 Guidance is provided to individuals who fail to meet the eligibility requirements of section 911(d)(1) of the Internal Revenue Code because adverse conditions in a foreign country preclude the…
• rp-2015-26 The revenue procedure provides instructions, in cases in which the common parent of a consolidated group ceases to exist, for all communications relating to the identification of the agent to act on…
• rp-2015-27 This revenue procedure contains modifications to Revenue Procedure 2013–12, 2013–4 I.R.B.
• rp-2015-28 This revenue procedure contains modifications to Revenue Procedure 2013–12, 2013–4 I.R.B.
• rp-2015-29 Revenue Procedure 2015–29 amplifies section 3.01 of Revenue Procedure 2015–3 and provides that the Service will no longer issue rulings to taxpayers concerning whether the taxpayer meets the…
• rp-2015-30 This revenue procedure provides the 2016 inflation adjusted amounts for Health Savings Accounts (HSAs) under section 223 of the Internal Revenue Code.
• rp-2015-31 This procedure provides issuers of qualified mortgage bonds (QMBs) and qualified mortgage credit certificates (MCCs) with average area purchase price safe harbors for statistical areas in the United…
• rp-2015-32 This revenue procedure establishes a permanent program providing administrative relief to the plan administrators and plan sponsors of certain retirement plans for failing to timely comply with the…
• rp-2015-33 This revenue procedure corrects or clarifies several items in Rev.
• rp-2015-35 This procedure provides specifications for the private printing of red-ink substitutes for the 2015 revisions of certain information returns.
• rp-2015-36 Table of Contents SECTION 1.
• rp-2015-37 Revenue Procedure 2015–37 amplifies section 5.01 of Revenue Procedure 2015–3 and provides that, until the Service resolves the issue through publication of a revenue ruling, revenue procedure…
• rp-2015-38 General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), and Schedule R (Form 941).
• rp-2015-39 This revenue procedure provides a safe harbor for accrual method taxpayers to treat economic performance as occurring ratably for certain service contracts.
• rp-2015-42 Revenue Procedure 2015–42 provides domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance…
• rp-2015-43 This revenue procedure supplements Rev.
• rp-2015-44 This revenue procedure announces the elimination of the Appeals arbitration program and obsoletes Revenue Procedure 2006–44, 2006–2 C.B.
• rp-2015-45 This revenue procedure describes conditions under which the Internal Revenue Service will treat a regulated investment company (RIC) that invests in one or more other RICs as satisfying the asset…
• rp-2015-46 This revenue procedure updates Rev.
• rp-2015-47 This revenue procedure sets forth procedures for plan administrators and plan sponsors that are required to file electronically Form 8955-SSA, "Annual Registration Statement Identifying Separated…
• rp-2015-48 The Tax Increase Prevention Act of 2014 generally extends the application of § 168(k) 50% bonus depreciation, § 168(k)(4) “extension property,” and § 179(f) real property, for property placed in…
• rp-2015-49 This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 2015.
• rp-2015-50 Revenue Procedure 2015–50 provides an updated list of countries with which the IRS and Treasury have determined that it is appropriate to have an automatic exchange relationship with respect to the…
• rp-2015-51 This procedure provides specifications for the private printing of red-ink substitutes for the 2015 revisions of Forms W–2 and W–3.
• rp-2015-52 The loss payment patterns and discount factors are set forth for the 2015 accident year.
• rp-2015-53 This procedure provides the 2016 cost-of-living adjustments to certain items due to inflation as required by various provisions of the Code and Service guidance.
• rp-2015-54 The salvage discount factors are set forth for the 2015 accident year.
• rp-2015-55
• rp-2015-56 Revenue Procedure 2015–56 provides guidance that taxpayers may use to determine whether costs paid or incurred to refresh or remodel a qualified retail or restaurant building are deductible under §…
• rp-2015-57 This revenue procedure provides that the Internal Revenue Service (IRS) will not assert that certain taxpayers, whose Federal student loans are discharged under the Department of Education’s “Defense…
• rr-2015-3 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2015-4 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2015-5 Interest rates: underpayment and overpayments.
• rr-2015-6 Fringe benefits aircraft valuation formula.
• rr-2015-7 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2015-8 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2015-9 This ruling holds that the transaction described is properly treated for federal income tax purposes as a transfer of stock in an exchange governed by § 351 of the Internal Revenue Code (Code)…
• rr-2015-10 This ruling holds that the transaction described is properly treated for federal income tax purposes as two transfers of stock in exchanges governed by § 351 of the Internal Revenue Code (Code)…
• rr-2015-11 The revenue ruling holds that the cost of unrecoverable precious metals used in various manufacturing processes are depreciable under §§ 167 and 168 of the Internal Revenue Code.
• rr-2015-12 Interest rates: underpayment and overpayments.
• rr-2015-13 This Revenue Ruling provides guidances needed to update RR90–5 dealing with Sat., Sun., and Holiday rules for filing.
• rr-2015-14 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2015-15
• rr-2015-16 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2015-17 Interest rates: underpayment and overpayments.
• rr-2015-18 Special Use Value; Farms; Interest Rates.
• rr-2015-19 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2015-20 Fringe benefits aircraft valuation formula.
• rr-2015-21 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2015-22 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2015-23 Interest rates: underpayment and overpayments.
• rr-2015-24 Section 1274A—inflation adjusted numbers for 2016.
• rr-2015-25 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2015-26 The "base period T-bill rate" for the period ending September 30, 2015, is published as required by section 995(f) of the Code.
• ann-2016-1 Announcement 2016–01 updates the mailing address in Revenue Procedure 2007–21, section 4.08, to which a taxpayer or other person may send a written request for rescission of a penalty imposed by…
• ann-2016-2 Announcement 2016–02 informs the public that the IRS will not assert that an individual must include in gross income the value of identity protection services provided to employees or other…
• ann-2016-3 This announcement provides notice that the IRS will not impose penalties under section 6721 or 6722 on eligible educational institutions required to file Forms 1098–T, Tuition Statement, for the 2015…
• ann-2016-4 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2016-5 Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.
• ann-2016-6 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2016-7 Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.
• ann-2016-8 Serves notice to potential donors of organizations that have recently filed a timely declaratory judgment suit under section 7428 of the Code, challenging revocation of its status as an eligible…
• ann-2016-9 Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.
• ann-2016-10 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2016-11 Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.
• ann-2016-12 This Announcement is issued pursuant to § 521(b) of Pub.
• ann-2016-13 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2016-14 Announcement 2016–14 informs taxpayers and practitioners that the IRS has revised Form 3115, Application for Change in Accounting Method, and its instructions.
• ann-2016-15 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2016-16 The announcement states that certain provisions of proposed regulations that were published on January 29, 2016 (81 FR 4976) pertaining to the nondiscrimination rules applicable to qualified…
• ann-2016-17 This announcement provides notice that the IRS will not impose penalties under section 6721 or 6722 on eligible educational institutions with respect to Forms 1098–T, Tuition Statement, required to…
• ann-2016-20 Serves notice to potential donors of organizations that have recently filed a timely declaratory judgment suit under section 7428 of the Code, challenging revocation of its status as an eligible…
• ann-2016-21 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2016-22 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2016-23 Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.
• ann-2016-24 This document contains corrections to Revenue Procedure 2016–34, as published on Monday, June 27, 2016 (I.R.B.
• ann-2016-25 This Announcement informs area residents affected by the Southern California Gas Company’s natural gas leak at Aliso Canyon that the IRS will not assert that amounts paid either on behalf of or to…
• ann-2016-26 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2016-27 Announcement 2016–27 provides guidance to jurisdictions that are treated as if they have an IGA in effect and FFIs located in those jurisdictions.
• ann-2016-28 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2016-29 This document contains a correction to Notice 2016–44, as published on Monday, July 18, 2016 (I.R.B.
• ann-2016-30 This announcement provides relief to victims of the Louisiana storms and flooding that began August 11, 2016.
• ann-2016-31 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2016-32 This announcement requests comments on ways in which Treasury and the IRS can facilitate compliance with the qualification requirements for qualified plan documents in light of the changes to the…
• ann-2016-33 Announcement of Certification Resulting from the 2012–2013 Phase III Allocation Round of the Qualifying Advanced Coal Project Program.
• ann-2016-34 Announcement of the Results of the Phase III Allocation Round of the Qualifying Gasification Project Program.
• ann-2016-35 Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.
• ann-2016-36 Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.
• ann-2016-37 Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.
• ann-2016-38 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2016-39 Announcement 2016–39 provides relief to victims of Hurricane Matthew, which caused damage to parts of Florida, Georgia, North Carolina and South Carolina.
• ann-2016-40 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2016-41 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2016-42 This announcement provides notice that the IRS will not impose penalties under section 6721 or 6722 on eligible educational institutions with respect to Forms 1098–T, Tuition Statement, required to…
• n-2016-1 This notice provides the optional 2016 standard mileage rates for taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense…
• n-2016-2 This notice provides guidance regarding the health coverage tax credit (HCTC) under § 35 of the Internal Revenue Code as modified by the Trade Preferences Extension Act of 2015, Pub.
• n-2016-3 This notice provides that the Treasury and the IRS will issue guidance with respect to (1) Cycle A elections made by controlled groups and affiliated service groups; (2) expiration dates on…
• n-2016-4 This notice extends the due dates for the 2015 information reporting requirements, both furnishing to individuals and filing with the Internal Revenue Service, for insurers, self-insuring employers…
• n-2016-5 This notice provides rules for claimants to make one-time claims for the retroactively extended 2015 biodiesel mixture and alternative fuel excise tax credits.
• n-2016-6 This notice provides a special administrative procedure that allows employers that treated transit benefits in excess of $130 per month per employee as wages in 2015 and have not yet filed their…
• n-2016-7 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2016 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2016-8 Notice 2016–08 announces that the Treasury Department and the IRS intend to amend the regulations under chapter 3 (sections 1441–1464) and chapter 4 (sections 1471–1474) of the Internal Revenue Code…
• n-2016-9 Notice 2016–09 extends the date by which social welfare organizations must notify the Internal Revenue Service of intent to operate under section 501(c)(4), as required by new section 506, added to…
• n-2016-10 This notice relates to alternative methods of compliance with the rules under sections 853 and 905(c) as they apply when a regulated investment company (RIC) receives a refund of a foreign tax that…
• n-2016-11 Credit for Indian Coal Production and Inflation Adjustment Factor for Calendar Year 2015: The notice reports for 2015 the inflation adjustment factor used to determine the availability of the section…
• n-2016-12 This notice provides the maximum vehicle values for use with the special valuation rules under regulation section 1.61–21(d) and (e) for 2016.
• n-2016-13 This notice provides transition relief for section 529 qualified tuition programs that timely file a 2015 Form 1099–Q, Payments From Qualified Education Programs, that does not reflect the repeal of…
• n-2016-14 This notice provides guidance for fee year 2016 on how the definition of expatriate health plans under the Expatriate Health Coverage Clarification Act of 2014 applies for purposes of the fee imposed…
• n-2016-15 This notice provides guidance regarding the criteria for designation of a terminal located within a secure area of an airport as a Secured Airport Terminal (SAT) for purposes of §§ 4081 and 4082.
• n-2016-16 Contributions to a § 401(k) or 401(m) retirement plan must not discriminate in favor of highly compensated employees.
• n-2016-17 Notice 2016–17 provides schools (colleges and universities) with temporary transition relief to address compliance with certain group market reform provisions of the ACA.
• n-2016-18 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2016 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2016-19 This notice provides that statements required under section 6035, regarding the basis of property distributed from the estate of a decedent, need not be filed or furnished until March 31, 2016…
• n-2016-20 This notice sets forth the maximum face amount of Qualified Zone Academy Bonds that may be issued for each State for the calendar years 2015 and 2016.
• n-2016-21 Section 911 of the Internal Revenue Code provides that qualified U.S.
• n-2016-22 Notice 2016–22 provides employers with transition relief and guidance on the amendment and extension of the Work Opportunity Tax Credit (WOTC) by the Protecting Americans from Tax Hikes Act of 2015…
• n-2016-23 This notice requests comments on the new partnership audit regime instituted as part of the Bipartisan Budget Act of 2015 (“BBA”).
• n-2016-24 Resident populations of the 50 states, the District of Columbia, Puerto Rico, and the insular areas for purposes of determining the 2016 calendar year (1) state housing credit ceiling under section…
• n-2016-25 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2016 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2016-26 The Department of Treasury and Internal Revenue Service invite public comment on recommendations for items that should be included on the 2016–2017 Priority Guidance Plan.
• n-2016-27 This notice provides that statements required under section 6035, regarding the basis of property distributed from the estate of a decedent, need not be filed or furnished until June 30, 2016, rather…
• n-2016-28 Notice 2016–28 explains how a State or local government amends the nomination of an empowerment zone to provide for a new termination date of December 31, 2016.
• n-2016-29 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2016 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2016-30 The Notice provides that the Service has designated, under I.R.C.
• n-2016-31 Beginning of Construction for Sections 45 and 48.
• n-2016-32 The notice provides alternative diversification requirements under section 817(h) of the Internal Revenue Code for a segregated asset account that invests in a money market fund (MMF) that is a…
• n-2016-33 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2016 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2016-34 The notice publishes the calendar year 2016 inflation adjustment factors and reference prices for the renewable electricity production credit, the refined coal credit and the Indian coal credit under…
• n-2016-36 This notice provides a safe harbor under which a transfer of property from an electricity generator to a regulated public utility, used to facilitate the transmission of electricity over the…
• n-2016-38 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2016 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2016-39 This notice provides guidance as to whether payments received by an employee from a qualified defined benefit plan during phased retirement are amounts received as an annuity under section 72 of the…
• n-2016-40 This notice provides additional transition relief for employers claiming the Work Opportunity Tax Credit (WOTC) under §§ 51 and 3111(e) of the Internal Revenue Code (Code), as extended and amended by…
• n-2016-41 This notice updates the appendix to Notice 2013–1, which lists the Indian tribes who have settled tribal trust cases against the United States.
• n-2016-42 Notice 2016–42 sets out a proposed Qualified Intermediary (“QI”) agreement revising and updating the current agreement, Rev.
• n-2016-43 This notice publishes the reference price under § 45K(d)(2)(C) of the Internal Revenue Code for calendar year 2015.
• n-2016-44 The notice announces the inflation adjustment factor and phase-out amount for the enhanced oil recovery credit for taxable years beginning in the 2016 calendar year.
• n-2016-45 The notice announces that under § 613A(c)(6)(C) of the Internal Revenue Code, the applicable percentage for purposes of determining percentage depletion on marginal properties for calendar year 2016…
• n-2016-46 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2016 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2016-47 This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under § 417(e)(3), and the 24-month average segment rates under § 430(h)(2) of the…
• n-2016-48 This Notice explains how the IRS will implement the changes to the Individual Taxpayer Identification Number (ITIN) program resulting from the enactment of the Protecting Americans from Tax Hikes Act…
• n-2016-49 The Treasury Department and the IRS recently issued temporary and proposed regulations under section 7705 of the Internal Revenue Code (Code) addressing the requirements relating to an application…
• n-2016-50 This notice provides updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Internal Revenue Code (Code) and § 303(h)(3)(A) of the Employee…
• n-2016-51 This notice modifies both Notice 2009–89, as modified by Notice 2012–54, and Notice 2013–67, by changing the address to which a manufacturer (or, in the case of a foreign manufacturer, its domestic…
• n-2016-52 Notice 2016–52 provides guidance relating to certain transactions, undertaken in anticipation of foreign-initiated adjustments to foreign income tax liabilities of section 902 corporations, which…
• n-2016-53 Section 2016 Section 45Q Inflation Adjustment Factor.
• n-2016-54 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2016 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2016-55 This notice provides that the IRS will not assert that cash payments an employer makes to § 170(c) organizations (in exchange for vacation, sick, or personal leave that its employees elect to forgo)…
• n-2016-57 Notice 2016–57 extends the temporary nondiscrimination relief for closed defined benefit plans that is provided in Notice 2014–5, 2014–2 I.R.B.
• n-2016-58 Optional special per diem rates.
• n-2016-59 This notice advises of revisions to the requirements for the reduced user fee for substantially identical letter rulings set forth in section 15.07(2) of Rev.
• n-2016-60 This notice explains the circumstances under which the 4-year replacement period under section 1033(e)(2) is extended for livestock sold on a count of drought.
• n-2016-61 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2016 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2016-62 Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans.
• n-2016-63 This notice provides rules interpreting the reasonable mortality charge requirement contained in section 7702(c)(3)(B)(i) of the Code.
• n-2016-64 Sections 4375 and 4376, added to the Code by the Affordable Care Act, impose a fee on issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans to help…
• n-2016-65 This notice updates the appendix to Notice 2013–1, which lists the Indian tribes who have settled tribal trust cases against the United States.
• n-2016-66 This notice identifies certain “micro-captive transactions” and substantially similar transactions as transactions of interest for purposes of § 1.6011–4(b)(6) of the Income Tax Regulations and §§…
• n-2016-67 The notice addresses the application of the market rate of return limitation of §411(b)(5)(B)(i) and §1.411(b)(5)–1(d) to a pension equity plan (PEP) that provides for implicit interest.
• n-2016-68 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2016 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2016-69 This notice provides that the IRS will not assert that cash payments an employer makes to § 170(c) organizations (in exchange for vacation, sick, or personal leave that its employees elect to forgo)…
• n-2016-70 This notice extends the due dates for certain information reporting requirements for 2016 imposed by the Patient Protection and Affordable Care Act (ACA) under section 6055 and 6056 of the Internal…
• n-2016-72 The notice provides guidance on the applicability of section 108(a)(1)(E)(ii) to the Federal Housing Finance Agency's PRMP or HAMP programs.
• n-2016-73 The notice provides rules relating to the treatment of property used to acquire parent stock or securities in certain triangular reorganizations involving one or more foreign corporations.
• n-2016-75 This notice provides guidance on section 45R of the Internal Revenue Code (Code) for certain small employers that cannot offer a qualified health plan (QHP) through a Small Business Health Options…
• n-2016-76 The notice provides phased-in the application of the section 871(m) dividend equivalent regulations that were finalized in September of 2015.
• n-2016-77 This notice relates to a preference needed in a qualified allocation plan (QAP) for certain areas.
• n-2016-78 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2016 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2016-79 This notice provides the optional 2017 standard mileage rates for taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense…
• n-2016-80 This notice contains the 2016 Required Amendments List for individually-designed qualified retirement plans.
• rp-2016-1 This procedure contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions and Products)…
• rp-2016-2 This procedure explains when and how the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions and Products), Associate Chief Counsel (Income Tax and Accounting)…
• rp-2016-3 This revenue procedure provides a revised list of areas of the Code under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and…
• rp-2016-4 Revised procedures are provided for furnishing guidance to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division.
• rp-2016-5 This revenue procedure updates and merges Rev.
• rp-2016-6 Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the Code.
• rp-2016-7 Areas in which rulings will not be issued, Associate Chief Counsel (International).
• rp-2016-8 Current guidance for complying with the user fee program of the Service as it pertains to requests for employee plans letter rulings, determination letters, advisory letters and Voluntary Correction…
• rp-2016-10 This document sets forth updated procedures for issuing determination letters on the private foundation status under § 509(a), operating foundation status under § 4942(j)(3), and exempt operating…
• rp-2016-11 This procedure provides the inflation-adjusted items for 2015 for certain Civil Penalties under the Code for returns and statements required to be filed after December 31, 2015.
• rp-2016-13 This revenue procedure updates Rev.
• rp-2016-14 This procedure provides the inflation-adjusted items for 2016 pursuant to the enactment of Protecting Americans from Tax Hikes Act of 2015.
• rp-2016-15 This revenue procedure sets forth, for purposes of § 1.42–5T(c)(2)(iii)(B) of the Income Tax Regulations, the minimum number of low-income units in a low-income housing project for which a State or…
• rp-2016-16 General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), and Schedule R (Form 941) This procedure provides general rules and specifications from the IRS…
• rp-2016-17 This revenue procedure provides guidance regarding the recovery of administrative and litigation costs by individuals and organizations that provide pro bono representation to taxpayers.
• rp-2016-18 This revenue procedure provides an updated list of countries with which the IRS and Treasury have determined that it is appropriate to have an automatic exchange relationship with respect to the bank…
• rp-2016-19 This revenue procedure describes procedures for taxpayers and other entities under the jurisdiction of the Large Business and International (LB&I), Small Business and Self Employed (SB/SE), and Tax…
• rp-2016-20 This procedure provides specifications for the private printing of red-ink substitutes for the most recent revisions of Forms W–2c and W–3c.
• rp-2016-21 Guidance is provided to individuals who fail to meet the eligibility requirements of section 911(d)(1) of the Internal Revenue Code because adverse conditions in a foreign country preclude the…
• rp-2016-22 This revenue procedure updates Rev.
• rp-2016-23 This revenue procedure provides the depreciation deduction limitations for owners of passenger automobiles (including trucks and vans) first placed in service during calendar year 2016 and amounts to…
• rp-2016-24 This revenue procedure provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code.
• rp-2016-25 This procedure provides issuers of qualified mortgage bonds (QMBs) and qualified mortgage credit certificates (MCCs) with average area purchase price safe harbors for statistical areas in the United…
• rp-2016-26 The revenue procedure provides guidance with respect to median gross income figures used by issuers of qualified mortgage bonds as defined in section 143(a) and issuers of mortgage credit…
• rp-2016-32 Revenue Procedure 2016–32 modifies Revenue Procedure 2016–8 by reducing the user fee listed in in Rev.
• rp-2016-33 The Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014 requires the establishment of a voluntary certification program for professional employer organizations.
• rp-2016-34
• rp-2016-35 This procedure provides specifications for the private printing of red-ink substitutes for the 2016 revisions of certain information returns.
• rp-2016-36 The revenue procedure provides that Notice 2016–39, recovery of investment in the contract from payments received from a retirement plan by an employee during phased retirement, does not apply to…
• rp-2016-37
• rp-2016-39 This revenue procedure provides the procedures by which a taxpayer may obtain the automatic consent of the Commissioner to change to or from the net asset value method of accounting provided in…
• rp-2016-40 This Revenue Procedure provides two safe harbors in which the Service will not assert that a corporation lacks the requisite control for purposes of section 355(a), when a corporation (D) acquires…
• rp-2016-41 This revenue procedure sets forth the procedure for an organization to notify the Internal Revenue Service (IRS), consistent with section 506 of the Internal Revenue Code (Code), that it is operating…
• rp-2016-42 The IRS will treat the sample provision in this revenue procedure as a qualified contingency under section 664(f).
• rp-2016-43 This revenue procedure provides the national monthly average premium for a bronze-level qualified health plan (NABP) available through Marketplaces in 2016.
• rp-2016-44 This revenue procedure provides safe harbor conditions under which a management contract does not result in private business use of property financed with governmental tax-exempt bonds under section…
• rp-2016-45 Revenue Procedure 2016–45 modifies section 3.01(53) of Rev.
• rp-2016-46 Revenue Procedure 2016–46 provides domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance…
• rp-2016-47 This revenue procedure provides for a self-certification program that individuals may use if they fail to roll over a plan or IRA distribution within the statutorily required 60-day period.
• rp-2016-48 The Protecting Americans from Tax Hikes Act of 2015 generally extends the application of the additional first year depreciation deduction, the election out of bonus depreciation for round 5 extension…
• rp-2016-49 This guidance provides procedures to disregard and treat as null and void for transfer tax purposes a qualified terminable interest property (QTIP) election in situations where the QTIP election was…
• rp-2016-50 This revenue procedure supplements Rev.
• rp-2016-51 This revenue procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of § 401(a), 403(a), 403(b), 408(k), or…
• rp-2016-52 This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 2016.
• rp-2016-53 This Revenue Procedure provides the procedures and requirements for making and revoking an election under § 165(i).
• rp-2016-54 This procedure provides specifications for the private printing of red-ink substitutes for the 2016 Forms W–2 and W–3.
• rp-2016-55 This procedure provides the 2017 cost-of-living adjustments to certain items due to inflation, as required by various provisions of the Code and Service guidance.
• rp-2016-56 This revenue procedure provides an updated list of countries with which the reporting requirement of §§1.6049–8(a) and 1.6049–4(b)(5) of the Income Tax Regs.
• rp-2016-57 This revenue procedure obsoletes Rev.
• rp-2016-58 The revenue procedure sets forth the loss payment patterns and discount factors for accident year 2016 for purposes of § 846 of the Internal Revenue Code.
• rp-2016-59 This revenue procedure prescribes the salvage discount factors for the 2016 accident year.
• rr-2016-1 This revenue ruling provides various prescribed rates for federal income tax purposes including the applicable federal interest rates, the adjusted applicable federal interest rates, the adjusted…
• rr-2016-2 Insurance Companies; interest rate tables.
• rr-2016-3 The Internal Revenue Service (IRS) has reconsidered Revenue Ruling 2008–15, 2008–1 C.B.
• rr-2016-4 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2016-5 This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effective January 1, 2016.
• rr-2016-6 Interest rates: underpayment and overpayments.
• rr-2016-7 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2016-8 Modification of Rev.
• rr-2016-9 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2016-10 Fringe benefits aircraft valuation formula.
• rr-2016-11 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2016-12 Interest rates: underpayment and overpayments.
• rr-2016-13 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2016-15 This revenue ruling clarifies that real property held for lease in a leasing business is real property used in a trade or business.
• rr-2016-16 This ruling contains an updated list of all geographical areas included in the North American area for purposes of section 274 of the Code.
• rr-2016-17 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2016-18 This revenue ruling provides various prescribed rates for federal income tax purposes for August 2016 (the current month).
• rr-2016-19 The 2016 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estate of decedents.
• rr-2016-20 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2016-23 Interest rates: underpayments and overpayments.
• rr-2016-24 Fringe benefits aircraft valuation formula.
• rr-2016-25 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2016-26 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2016-27 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2016-28 Interest rates: underpayments and overpayments.
• rr-2016-29 This revenue ruling relates to allocations of low-income housing credits to qualified low-income buildings.
• rr-2016-30 Section 1274A – inflation adjusted numbers for 2017.
• ann-2017-1 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2017-2 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2017-3 This Announcement is issued pursuant to § 521(b) of Pub.
• ann-2017-4 This announcement provides relief from the excise taxes under section 4975 to certain persons engaged in prohibited transactions.
• ann-2017-5 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2017-6 Reissuance of Announcement 2016–34; Announcement of the Results of the Phase III Allocation Round of the Qualifying Gasification Project Program.
• ann-2017-7 This Announcement is being issued to provide notification to all consumers of the Internal Revenue Bulletin, that there were no articles submitted for publication in IRB 2017–25, dated Monday, June…
• ann-2017-8 This document contains corrections to Revenue Procedure 2017–40, as published on Monday, June 26, 2017 (I.R.B.
• ann-2017-9 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2017-10 Announcement 2017–10 amends Revenue Procedure 2017–39, 2017–26 I.R.B.
• ann-2017-11 Announcement 2017–11 provides relief to victims of Hurricane Harvey, which caused damage to Texas.
• ann-2017-12 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2017-13 Announcement 2017–13 provides relief to victims of Hurricane Irma, which caused damage to Florida and other areas.
• ann-2017-15 Announcement 2017–15 provides relief to victims of Hurricane Maria and the recent California wildfires.
• ann-2017-16 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2017-17 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2017-18 Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.
• ann-2017-19 Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.
• ann-2017-20 Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.
• ann-2017-21 Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.
• n-2017-1 This notice provides guidance on section 7528(b)(2) of the Code, relating to an exemption from the requirement to pay a user fee for certain requests to the IRS for determination letters with respect…
• n-2017-2 This notice updates the appendix to Notice 2013–1, which lists the Indian tribes who have settled tribal trust cases against the United States.
• n-2017-3 This notice provides the maximum vehicle values for use with the special valuation rules under regulation section 1.61–21(d) and (e) for 2017.
• n-2017-4 Beginning of Construction for Sections 45 and 48.
• n-2017-5 Notice 2017–5 provides interim definitions of the terms "chassis" and "body" for purposes of section 4051(a)(1) and for purposes of applying the safe harbor provision in section 4052(f)(1).
• n-2017-6 Notice 2017–6 waives the eligibility rule for one more year (to any taxable year beginning before January 1, 2017) for taxpayers making certain automatic changes to utilize the final tangible…
• n-2017-7 The notice modifies the effective dates in the § 1.987–12T deferral rule (published in December 2016 in TD 9795) to apply to deferral events or outbound loss events that occur as a result of an…
• n-2017-8 The notice modifies Notice 2016–66, 2016–47 I.R.B.
• n-2017-9 Section 202 of the Protecting Americans from Tax Hikes Act of 2015 (P.L.
• n-2017-10 The notice alerts participants and material advisors involved in certain syndicated conservation easement transactions that they are tax avoidance transactions and are listed transactions.
• n-2017-12 This notice provides guidance on the methods available to confirm the closing of an examination of the estate tax return.
• n-2017-13 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2017 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2017-14 This notice provides that the hardship exemption from the individual shared responsibility payment under § 5000A, described by the Department of Health and Human Services, for an individual who is…
• n-2017-15 The notice provides special administrative procedures for allowing certain taxpayers and the executors of certain taxpayers’ estates to recalculate a taxpayer’s remaining applicable exclusion amount…
• n-2017-16 This notice provides that, pursuant to the authority granted to the Secretary by § 35(g)(11)(B), a health coverage tax credit (HCTC) election for a month in 2016 may be made at any time before the…
• n-2017-17 This notice invites comments on a proposed revenue procedure that, if finalized, will provide procedures by which a taxpayer may request consent to change a method of accounting for recognizing…
• n-2017-18 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2017 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2017-19 Resident populations of the 50 states, the District of Columbia, Puerto Rico, and the insular areas for purposes of determining the 2017 calendar year (1) state housing credit ceiling under section…
• n-2017-20 The notice extends the period for an employer that provides a qualified small employer health reimbursement arrangement (QSEHRA) (under a new Code section added by 21st Century Cures Act (Cures Act))…
• n-2017-21 Attached is Notice 2017–21, which provides for adjustments to the limitation on housing expenses for purposed of section 911 of the Internal Revenue Code.
• n-2017-22 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2017 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2017-23 This Notice provides interim guidance for determining eligibility for and making the payroll tax credit election under section 41(h) to claim the payroll tax credit under section 3111(f).
• n-2017-24 This notice publishes the reference price under § 45K(d)(2)(C) of the Internal Revenue Code for calendar year 2016.
• n-2017-25 The notice announces the inflation adjustment factor and phase-out amount for the enhanced oil recovery credit for taxable years beginning in the 2017 calendar year.
• n-2017-26 The notice announces that under § 613A(c)(6)(C) of the Internal Revenue Code, the applicable percentage for purposes of determining percentage depletion on marginal properties for calendar year 2017…
• n-2017-27 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2017 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2017-28 Notice inviting public comment on recommendations for the 2017–2018 Priority Guidance Plan.
• n-2017-29 This notice extends the time for certain participants to meet their disclosure obligations under Notice 2017–10 and clarifies that under Notice 2017–10, a donee is not treated as a material advisor.
• n-2017-30 This notice provides 180-day emergency relief for fuel removals from Milwaukee terminals due to the shutdown of the West Shore Pipeline.
• n-2017-31 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2017 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2017-32 Credit for Carbon Dioxide Sequestration; 2017 Section 45Q Inflation Adjustment Factor.
• n-2017-33 Credit for Renewable Electricity Production and Refined Coal Production, and Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2017: The notice reports for 2017 the…
• n-2017-34 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2017 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2017-36 This notice announces that the Department of the Treasury and the Internal Revenue Service intend to amend Treas.
• n-2017-37 This notice contains the Cumulative List of Changes in Plan Qualification Requirements for Pre-Approved Defined Contribution Plans for 2017 (2017 Cumulative List).
• n-2017-38 This Notice describes the Treasury Department's review of significant tax regulations as directed by Executive Order 13789 and the regulations identified for burden reduction.
• n-2017-39 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2017 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2017-40 This notice amplifies Notice 2015–77, 2015–47 I.R.B.
• n-2017-41 Notice 2017–41 extends issuer voluntary reporting for 2017 catastrophic coverage enrolled in through an Exchange.
• n-2017-42 The notice announces that Treasury and the IRS intend to amend the sections 871(m) regulations to delay the effective/applicability date of certain rules in those final regulations and extends the…
• n-2017-43 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2017 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2017-44 The notice provides model amendments that a sponsor of a qualified defined benefit plan may use to amend its plan document to offer bifurcated benefit distribution options to participants in…
• n-2017-45 The notice extends temporary relief under Notice 2014–5 from section 401(a)(4) nondiscrimination testing for closed defined benefit plans through plan years beginning before 2019, and provides that…
• n-2017-46 Notice 2017–46 provides guidance for certain foreign financial institutions (FFIs) required to report U.S.
• n-2017-47 Notice 2017–47 provides penalty relief to partnerships and REMICs that filed certain untimely returns or untimely requests for extension of time to file those returns for the first taxable year that…
• n-2017-48 This notice provides that the IRS will not assert that cash payments an employer makes to § 170(c) organizations (in exchange for vacation, sick, or personal leave that its employees elect to forgo)…
• n-2017-49 This notice provides relief in connection with certain employee benefit plans because of damage caused by Hurricanes Harvey and Irma.
• n-2017-50 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2017 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2017-51 The Notice publishes Treasury’s estimate of the annual average wellhead price per 1000 cubic feet for all domestic natural gas.
• n-2017-52 This notice provides that the IRS will not assert that cash payments an employer makes to § 170(c) organizations (in exchange for vacation, sick, or personal leave that its employees elect to forgo)…
• n-2017-53 This notice explains the circumstances under which the 4-year replacement period under section 1033(e)(2) is extended for livestock sold on account of drought.
• n-2017-54 Optional special per diem rates.
• n-2017-55 This notice excludes from the definition of United States property for purposes of section 956 certain property temporarily stored in the United States following Hurricane Irma or Hurricane Maria.
• n-2017-56 Notice 2017–56 provides relief under I.R.C.
• n-2017-57 This notice announces that Treasury and IRS intend to amend regulations under section 987 to delay the applicability date of the final section 987 regulations and certain temporary section 987…
• n-2017-58 Notice 2017–58 extends the due date for participants to file disclosures under § 1.6011–4(e)(2)(i) of the Income Tax Regulations pursuant to IRS Notice 2017–10, from October 2, 2017, until October…
• n-2017-59 This notice provides rules claimants must follow to submit a claim for refund pursuant to the temporary relief provided in section 3.02 of Notice 2017–30, 2017–21 I.R.B.
• n-2017-60 This notice sets forth the mortality table that is used for purposes of determining minimum present value under § 417(e)(3) of the Internal Revenue Code for 2018.
• n-2017-61 Sections 4375 and 4376, added to the Code by the Affordable Care Act, impose a fee on issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans to help…
• n-2017-62 This notice provides that the IRS will not assert that cash payments an employer makes to § 170(c) organizations (in exchange for vacation, sick, or personal leave that its employees elect to forgo)…
• n-2017-63 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2017 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2017-64 Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans.
• n-2017-66 This notice invites public power providers (as defined in § 54C(d)(2) of the Internal Revenue Code (Code)) to submit applications for an allocation of the available authority (volume cap) to issue…
• n-2017-67 This notice provides guidance on the requirements for providing a qualified small employer health reimbursement arrangement (QSEHRA) under section 9831(d) of the Internal Revenue Code, the tax…
• n-2017-68 This notice announces that obligations of a United States person received in exchange for certain property that was located in an area designated by FEMA as subject to damage from Hurricane Irma or…
• n-2017-69 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2017 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2017-70 This notice provides that the IRS will not assert that cash payments an employer makes to § 170(c) organizations (in exchange for vacation, sick, or personal leave that its employees elect to forgo)…
• n-2017-71 This notice provides that any act performed for the 2016 taxable year of a partnership, REMIC, or certain other entities will be treated as timely for all purposes under the Code, except with respect…
• n-2017-72 This notice contains the 2017 Required Amendments List for individually designed qualified retirement plans.
• n-2017-73 This notice describes approaches that the Department of the Treasury and the Internal Revenue Service are considering to address certain issues regarding donor advised funds of sponsoring…
• n-2017-74 This notice provides guidance on computing the affordability exemption under § 5000A(e)(1) of the Internal Revenue Code and § 1.5000A–3(e) of the Income Tax Regulations for taxpayers with a family…
• n-2017-75 This notice provides guidance on the application of sections 409A and 457A.
• n-2017-76 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2017 used under § 417(e)(3)(D), the 24-month average segment rates…
• rp-2017-1 This procedure contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions and Products)…
• rp-2017-2 These procedures explain when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs).
• rp-2017-3 This revenue procedure provides a revised list of areas of the Code under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and…
• rp-2017-4 This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans…
• rp-2017-5 Revised procedures for issuing determination letters on issues under the jurisdiction of the Director, Exempt Organizations Rulings and Agreements.
• rp-2017-7 Areas in which rulings will not be issued, Associate Chief Counsel (International).
• rp-2017-12 The revenue procedure generally provides that the Internal Revenue Service will treat certain internal total loss-absorbing capacity (TLAC) instruments as indebtedness for federal tax purposes.
• rp-2017-13 This revenue procedure provides safe harbor conditions under which a management contract does not result in private business use of property financed with governmental tax-exempt bonds under section…
• rp-2017-14 The Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014 requires the IRS to establish a voluntary certification program for professional employer organizations.
• rp-2017-16 This revenue procedure sets forth the agreement entered into by a foreign financial institution (FFI) with the Internal Revenue Service (IRS) to be treated as a participating FFI under section…
• rp-2017-18 This revenue procedure provides that the last day of the remedial amendment period for § 403(b) plans, for purposes of section 21 of Rev.
• rp-2017-19 This revenue procedure provides a safe harbor under which the Service will respect certain Energy Savings Performance Contracts for the sale of electricity by an Energy Service Company to a Federal…
• rp-2017-21 This revenue procedure updates the agreements entered into by withholding foreign partnerships (WPs) and withholding foreign trusts (WTs), as provided in Revenue Procedure 2014–47.
• rp-2017-22 This procedure clarifies Rev.
• rp-2017-23 This revenue procedure describes the process for filing Form 8975, Country-by-Country Report, and accompanying Schedules A, Tax Jurisdiction and Constituent Entity Information (collectively, Form…
• rp-2017-24 This revenue procedure extends the relief provided under Rev.
• rp-2017-25 This revenue procedure formally establishes the Small Business/Self Employed Fast Track Settlement program (SB/SE FTS) to provide an expedited format for resolving disputes with Small Business/Self…
• rp-2017-26 Attached is Revenue Procedure 2017–27, which provides a waiver for the time requirements for individuals electing to exclude their foreign earned income who must leave a foreign country because of…
• rp-2017-27 This procedure provides issuers of qualified mortgage bonds (QMBs) and qualified mortgage certificates (MCCs) with average area purchase price safe harbors for statistical areas in the United States…
• rp-2017-29 This revenue procedure provides the tables of depreciation deduction limitations and lessee inclusion amounts for passenger automobiles (including trucks and vans) first placed in service or first…
• rp-2017-30 This revenue procedure provides the List of Automatic Changes to which the automatic change procedures in Rev.
• rp-2017-31 This revenue procedure provides an updated list of countries with which the Treasury Department and the IRS have determined that it is appropriate to have an automatic exchange relationship with…
• rp-2017-32 This revenue procedure provides general rules and specifications from the IRS for paper and computer-generated substitutes for Form 941, Schedule B (Form 941), Schedule D (Form 941), Schedule R (Form…
• rp-2017-33 This revenue procedure provides guidance under the Protecting Americans for Tax Hikes Act of 2015 (PATH Act) regarding amendments to (i) expensing section 179 property, (ii) the additional first year…
• rp-2017-34 This revenue procedure provides a simplified method to obtain an extension of time under § 301.9100–3 to file a return to elect portability of the deceased spousal unused exclusion (DSUE) amount…
• rp-2017-35 The proposed revenue procedure provides issuers of qualified mortgage bonds, as defined in section 143(a) of the Internal Revenue Code , and issuers of mortgage credit certificates as defined in…
• rp-2017-36 This revenue procedure provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code.
• rp-2017-37 This revenue procedure provides the 2018 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under section 223 of the Internal Revenue Code.
• rp-2017-38 This revenue procedure modifies Rev.
• rp-2017-39 This procedure provides specifications for the private printing of red-ink substitutes for the 2017 revisions of certain information returns.
• rp-2017-40
• rp-2017-41 This revenue procedure modifies and supersedes, in part, Rev.
• rp-2017-42 This procedure provides specifications for the private printing of red-ink substitutes for the 2017 Forms W–2 and W–3.
• rp-2017-43 This revenue procedure contains revised procedures for applications for a suspension of benefits under a multiemployer defined benefit pension plan that is in critical and declining status under §…
• rp-2017-44 Revenue Procedure 2017–44 provides domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance…
• rp-2017-45 This revenue procedure provides permanent guidance regarding the application of section 305 to a stock distribution by a publicly offered regulated investment company (“RIC”) or real estate…
• rp-2017-46 This revenue procedure supplements Section 3 of Rev.
• rp-2017-47 Safe Harbor for Inadvertent Normalization Violations.
• rp-2017-48 This revenue procedure provides the monthly national average premium for qualified health plans that have a bronze level of coverage and are offered through Exchanges for taxpayers to use in…
• rp-2017-50 This revenue procedure modifies Rev.
• rp-2017-52 This revenue procedure: (1) introduces an 18-month pilot program expanding the scope of private letter rulings available from the Internal Revenue Service to include rulings on the tax consequences…
• rp-2017-53 This revenue procedure provides guidelines that qualified tax practitioners may use for preparing written advice on which a private foundation (or a sponsoring organization of a donor advised fund)…
• rp-2017-54 This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 2017.
• rp-2017-55 This revenue procedure sets forth the procedure by which the sponsor of a defined benefit plan that is subject to the funding requirements of § 430 of the Internal Revenue Code may request approval…
• rp-2017-56 This revenue procedure updates Rev.
• rp-2017-57 This revenue procedure updates Rev.
• rp-2017-59 This revenue procedure modifies Rev.
• rp-2017-60 This procedure provides a safe harbor that allows an individual to deduct amounts paid to repair damage to his or her personal residence caused by deteriorating concrete foundations containing the…
• rr-2017-1 Section 995(f) of the Internal Revenue Code requires the IRS to annually publish a “base period T-bill rate” with which a shareholder of an interest charge domestic international sales corporation…
• rr-2017-3 The proposed revenue ruling updates, for certain insurance contracts issued in 2016 and 2017, the prevailing state assumed interest rates that life insurance companies need in order to compute their…
• rr-2017-4 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2017-5 This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effective January 1, 2017.
• rr-2017-6 Interest rates: underpayments and overpayments.
• rr-2017-7 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2017-8 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2017-9 This revenue ruling provides guidance regarding the federal tax treatment of certain transactions referred to as ‘north-south’ transactions.
• rr-2017-10 Fringe benefits aircraft valuation formula.
• rr-2017-11 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2017-12 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term tax-exempt rate.
• rr-2017-13 Section 6621 of the Internal Revenue Code establishes the interest rates on overpayments and underpayments of tax.
• rr-2017-14 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2017-15 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2017-17 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2017-18 Interest rates: underpayments and overpayments.
• rr-2017-19 Fringe benefits aircraft valuation formula.
• rr-2017-20 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2017-21 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2017-22 This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effective January 1, 2018.
• rr-2017-23 Section 995(f) of the Internal Revenue Code requires the IRS to annually publish a “base period T-bill rate” with which a shareholder of an interest charge domestic international sales corporation…
• rr-2017-24 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2017-25 Interest rates: underpayments and overpayments.
• ann-2018-1 Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.
• ann-2018-2 Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.
• ann-2018-3 Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.
• ann-2018-4 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2018-5 This announcement provides that the IRS intends to issue opinion and advisory letters for master and prototype and volume submitter defined benefit plans (pre-approved) that were restated for changes…
• ann-2018-7 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2018-8 This Announcement is issued pursuant to § 521(b) of Pub.
• ann-2018-9 This announcement corrects a typographical error in Notice 2018–40, which published the inflation adjustment factor for the carbon oxide sequestration credit under § 45Q for calendar year 2018.
• ann-2018-10 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2018-11 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2018-12 This Announcement is being issued to provide notification to all consumers of the Internal Revenue Bulletin, that there were no articles submitted for publication in IRB 2018–30, dated Monday, July…
• ann-2018-13 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2018-14 This Announcement is being issued to provide notification to all consumers of the Internal Revenue Bulletin, that there were no articles submitted for publication in IRB 2018–46, dated Tuesday…
• ann-2018-15 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• n-2018-1 This notice provides guidance for implementation of new IRC 7345, added by Section 32101 of Fixing America’s Surface Transportation (FAST) Act.
• n-2018-2 This notice sets forth the updated mortality improvement rates and static mortality tables that are used for purposes of determining minimum funding requirements under § 430(h)(3) for 2019 and…
• n-2018-3 This notice provides the optional 2018 standard mileage rates for taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense…
• n-2018-5 The notice permits qualifying withholding agents to apply the transition rules in Notice 2010–46 for calendar years 2018 and 2019.
• n-2018-6 This notice extends the due dates for certain 2017 information reporting requirements for insurers, self-insuring employers, and certain other providers of minimum essential coverage under section…
• n-2018-7 This notice provides preliminary guidance for determining amounts included in gross income by a United States shareholder under section 951(a)(1) by reason of section 965 of the Internal Revenue Code…
• n-2018-8 This Notice announces that the Treasury Department and IRS are suspending withholding obligations under section 1446(f) with respect to certain publicly traded partnership interests pending further…
• n-2018-9 This notice provides the maximum vehicle values for 2018 that taxpayers need to determine the value of personal use of employer-provided vehicles under the special valuation rules provided under…
• n-2018-10 This notice provides guidance relating to the excise tax on medical devices imposed by § 4191.
• n-2018-11 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2018 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2018-12 This notice clarifies that a health plan that provides benefits for male sterilization or male contraceptives without a deductible, or with a deductible below the minimum deductible for a high…
• n-2018-13 This notice provides additional guidance for determining amounts included in gross income by a United States shareholder under section 951(a)(1) by reason of section 965 of the Internal Revenue Code…
• n-2018-14 This notice (1) extends the effective period of Forms W–4 furnished for 2017 to claim exemption from income tax withholding under § 3402(n) for 2017 from February 15, 2018 until February 28, 2018 and…
• n-2018-15 This Notice withdraws the solicitations in Notice 2015–12, 2015–10 I.R.B.
• n-2018-16 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2018 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2018-17 In response to the devastation caused by Hurricane Maria to the Commonwealth of Puerto Rico, this notice expands the relief provided in Rev.
• n-2018-18 This notice announces that the Department of the Treasury and the Internal Revenue Service intend to issue regulations providing guidance on the application of section 1061 of the Internal Revenue…
• n-2018-19 Notice 2018–19 extends the relief under I.R.C.
• n-2018-20 This Notice announces that the IRS list of jurisdictions that do not issue taxpayer identification numbers to their residents described in section IV.B.3.ii of Notice 2017–46, 2017–41 I.R.B.
• n-2018-21 This notice provides rules claimants must follow to make a one-time claim for payment of the credits and payments allowable under §§ 6426(c), 6426(d), and 6427(e) of the Internal Revenue Code for…
• n-2018-22 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2018 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2018-23 Notice 2018–23 provides transitional guidance regarding the requirements of Sec.
• n-2018-24 This notice requests comments on the potential expansion of the scope of the determination letter program for individually designed plans during the 2019 calendar year, beyond provision of…
• n-2018-26 This notice provides additional guidance regarding the implementation of section 965 of the Internal Revenue Code as amended by “An Act to provide for reconciliation pursuant to titles II and V of…
• n-2018-27 This notice provides relief for employers that properly claimed the credit under section 45R for all or part of the 2016 taxable year, or that properly claim the credit for all or part of a later…
• n-2018-28 This notice announces that the Department of the Treasury and the Internal Revenue Service (IRS) intend to issue proposed regulations providing guidance to assist taxpayers in complying with section…
• n-2018-29 This notice announces that the Treasury Department and the IRS intend to issue regulations under new section 1446(f) regarding the disposition of a partnership interest that is not publicly traded.
• n-2018-30 This notice modifies the 338 approach and the 1374 approach as set forth in Notice 2003–65, 2003–2 C.B.
• n-2018-31 This notice impacts U.S.
• n-2018-32 This notice publishes the reference price under § 45K(d)(2)(C) of the Internal Revenue Code for calendar year 2017.
• n-2018-33 Attached is Notice 2018–33, which provides for adjustments to the limitation on housing expenses for purposes of section 911 of the Internal Revenue Code.
• n-2018-34 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2018 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2018-35 This notice provides transitional guidance relating to advance payments under Rev.
• n-2018-36 The inflation adjustment factor is used to determine the amount of the Indian Coal production tax credit.
• n-2018-37 This notice announces that the Department of the Treasury and the Internal Revenue Service intend to issue regulations providing clarification of the application of the effective date provisions…
• n-2018-38 This notice provides guidance to corporations on changes made by recent legislation to federal income tax rates for corporations under § 11(b) of the Internal Revenue Code (Code) and the alternative…
• n-2018-39 This notice extends the dyed fuel relief provided in Section 3.02 of Notice 2017–30, 2017–21 I.R.B.
• n-2018-40 This notice publishes the inflation adjustment factor for the carbon oxide sequestration credit under § 45Q for calendar year 2018.
• n-2018-41 This notice announces that the Department of the Treasury and the Internal Revenue Service intend to issue proposed regulations providing guidance to assist taxpayers in complying with information…
• n-2018-42 This notice modifies Notice 2018–03, 2018–2 I.R.B.
• n-2018-43 The Department of the Treasury and the Internal Revenue Service invite public comment on recommendations for items that should be included on the 2018–2019 Priority Guidance Plan.
• n-2018-44 Notice 2018–33, 2018–17 I.R.B.
• n-2018-45 This Notice advises State and local housing credit agencies that allocate low-income housing tax credits under section 42, and States and other issuers of tax-exempt private activity bonds under…
• n-2018-46 Notice 2018–46 allows taxpayers to continue to rely on the exception to United States property in §1.956–2T(b)(1)(xi) past its May 7, 2018, sunset date and announces the intention to publish…
• n-2018-47 Notice 2018–47 explains how a State or local government amends the nomination of an empowerment zone to provide for a new termination date of December 31, 2017.
• n-2018-48 This notice lists the population census tracts the Secretary of the Treasury designates as qualified opportunity zones.
• n-2018-49 This notice announces the inflation adjustment factor and phase-out amount for the enhanced oil recovery credit for 2018 calendar year.
• n-2018-50 Credit for Renewable Electricity Production and Refined Coal Production, and Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2018: The notice reports for 2018 the…
• n-2018-51 The guidance announces that under section 613A(c)(6)(C) of the Code, the applicable percentage for purposes of determining percentage depletion on marginal properties for calendar year 2018 is 15…
• n-2018-52 This guidance announces the applicable reference price for qualified natural gas production from qualified marginal wells during taxable years beginning in 2017.
• n-2018-53 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2018 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2018-54 Notice 2018–54 informs taxpayers that the Treasury Department and the IRS intend to propose regulations addressing the federal income tax treatment of certain payments made by taxpayers for which…
• n-2018-55 Notice 2018-55 informs the public that the Treasury Department and the Internal Revenue Service intend to issue proposed regulations providing clarification regarding the calculation of net…
• n-2018-56 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2018 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2018-57 This Notice announces that the Treasury Department and the IRS intend to amend regulations under section 987 to delay the applicability date of the final section 987 regulations and certain temporary…
• n-2018-58 This notice announces that the Department of the Treasury (the Treasury Department) and the Internal Revenue Service (the IRS) intend to issue regulations providing clarification regarding (1) the…
• n-2018-59 Beginning of Construction for the Investment Tax Credit under Section 48.
• n-2018-60 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2018 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2018-61 This notice announces that the Department of the Treasury and the Internal Revenue Service intend to issue regulations providing clarification of the effect of section 67(g), enacted on December 22…
• n-2018-62 This notice announces that the Department of the Treasury (the Treasury Department) and the Internal Revenue Service (the IRS) intend to issue proposed regulations providing clarification regarding…
• n-2018-63 This notice amplifies and modifies Notice 2017–40, 2017–32 I.R.B.
• n-2018-64 This notice contains a proposed revenue procedure that provides guidance on methods for calculating W–2 wages for purposes of section 199A of the Internal Revenue Code (Code) and proposed §§ 1.199A–1…
• n-2018-65 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2018 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2018-67 This notice solicits comments regarding the application of new § 512(a)(6) of the Internal Revenue Code (“Code”), which was added to the Code by section 13702 of “An Act to provide for reconciliation…
• n-2018-68 The notice provides initial guidance on the application of § 162(m) of the Code, as amended by “An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the…
• n-2018-69 Notice 2018–69 extends the temporary nondiscrimination relief for closed defined benefit plans that is provided in Notice 2014–5, 2014–2 I.R.B.
• n-2018-70 The notice informs taxpayers that the Treasury Department and the IRS intend to issue proposed regulations providing that the reduction of the exemption amount to zero under §151(d)(5)(A) for taxable…
• n-2018-71 The notice provides guidance on the employer credit for paid family and medical leave under Code section 45S.
• n-2018-72 This Notice announces that Treasury and the IRS intent to amend regulations under section 871(m) to delay the effective/applicability date of certain rules in those final regulations.
• n-2018-73 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2018 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2018-74 Notice 2018–74 modifies the two safe harbor explanations in Notice 2014–74, 2014–50 I.R.B.
• n-2018-75 The notice provides that section 132(g)(2)’s suspension of the exclusion from income provided by section 132(a)(6) does not apply to amounts received directly or indirectly by an individual in 2018…
• n-2018-76 This notice provides transitional guidance on the deductibility of expenses for certain business meals under § 274 of the Internal Revenue Code.
• n-2018-77 Optional special per diem rates.
• n-2018-78 Notice 2018–78 announces extended deadlines for the basis election provided in section 965 proposed regulations and postponement for taxpayers affected by Hurricane Florence to make elections, and…
• n-2018-79 This notice explains the circumstances under which the four-year replacement period under section 1033(e)(2) is extended for livestock sold on account of drought.
• n-2018-80 This notice announces that the Treasury Department and the IRS intend to issue proposed regulations providing that market discount is not includible in income under section 451(b) of the Internal…
• n-2018-81 This notice describes the manner in which taxpayers notify the Internal Revenue Service of revocation of an election to aggregate or disaggregate certain church-related organizations from treatment…
• n-2018-82 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2018 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2018-83 Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans.
• n-2018-84 Notice 2018–84 provides interim guidance clarifying how the suspension of the personal exemption deduction in § 151(d)(5) of the Tax Cuts and Jobs Act applies to certain rules under §§ 36B and 6011…
• n-2018-85 Sections 4375 and 4376, added to the Code by the Affordable Care Act, impose a fee on issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans to help…
• n-2018-86 This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under § 417(e)(3), and the 24-month average segment rates under § 430(h)(2) of the…
• n-2018-88 On October 23, 2018, the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS), the Department of Labor (DOL), and the Department of Health and Human Services (HHS)…
• n-2018-89 This notice provides guidance on the treatment of leave-based donation programs to aid victims of Hurricane Michael.
• n-2018-90 The purpose of this notice is to extend the withholding and reporting transition relief described in Rev.
• n-2018-91 This notice contains the Required Amendments List for 2018 (2018 RA List).
• n-2018-92 This notice provides interim guidance for the 2019 calendar year on income tax withholding from wages and from retirement and annuity distributions.
• n-2018-93 This notice publishes the applicable dollar amounts under § 45Q(b)(1) of the Internal Revenue Code for purposes of determining the credit for carbon oxide sequestration under § 45Q(a)(3) and (a)(4).
• n-2018-94 This notice extends the due date for certain 2018 information-reporting requirements for insurers, self-insuring employers, and certain other providers of minimum essential coverage under section…
• n-2018-95 This notice provides transition relief from the “once-in-always-in” (OIAI) condition for excluding part-time employees under § 1.403(b)–5(b)(4)(iii)(B) of the Treasury Regulations.
• n-2018-96 This notice announces the credit phase-out schedule for new qualified plug-in electric drive motor vehicles sold by Tesla, Inc.
• n-2018-97 This notice provides initial guidance on the application of section 83(i) of the Internal Revenue Code (Code), as enacted by section 13603 of the Tax Cuts and Jobs Act, Pub.
• n-2018-99 This notice provides interim guidance for taxpayers to determine the amount of parking expenses for qualified transportation fringes (QTFs) that is nondeductible under § 274(a)(4) of the Internal…
• n-2018-100 This notice provides certain tax-exempt organizations a waiver of the addition to tax under section 6655 of the Internal Revenue Code (Code) for underpayment of estimated income tax payments required…
• rp-2018-1 This procedure contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions and Products)…
• rp-2018-2 These procedures explain when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs).
• rp-2018-3 The revenue procedure provides a revised list of areas of the Code under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and…
• rp-2018-4 This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements…
• rp-2018-5 This revenue procedure sets forth procedures for issuing determination letters on issues under the jurisdiction of the Director, Exempt Organizations (EO) Rulings and Agreements.
• rp-2018-7 Areas in which rulings will not be issued.
• rp-2018-8 This revenue procedure provides safe harbor methods that individual taxpayers may use in determining the amount of their casualty and theft losses for their personal-use residential real property and…
• rp-2018-9 In addition to the safe harbor methods available in Rev.
• rp-2018-10 The Revenue Procedure modifies Revenue Procedure 2018–5 by applying the procedures for Exempt Organizations determination letters to new Form 1024–A, Application for Recognition of Exemption Under…
• rp-2018-11 This revenue procedure will update Rev.
• rp-2018-12 This revenue procedure provides safe harbors that taxpayers may use to value stock for purposes of the continuity of interest (COI) requirement under section 1.368–1(e).
• rp-2018-13 The revenue procedure sets forth the unpaid loss discount factors for the 2017 accident year for purposes of section 846 of the Internal Revenue Code.
• rp-2018-14 This procedure modifies Rev.
• rp-2018-15 The IRS generally will not require a new exemption application from a domestic section 501(c) organization that changes its form or place of organization.
• rp-2018-16 This revenue procedure provides guidance to the Chief Executive Officers (CEOs) of any State, about how certain population census tracts may be designated as Qualified Opportunity Zones for purposes…
• rp-2018-17 This revenue procedure amends Rev.
• rp-2018-18 This procedure modifies certain 2018 cost-of-living adjustments set forth in Rev.
• rp-2018-19 This revenue procedure modifies Rev.
• rp-2018-20 This revenue procedure extends the safe harbor set forth in Rev.
• rp-2018-21 This revenue procedure modifies the procedures of the Internal Revenue Service for issuing opinion and advisory letters for pre-approved master and prototype and volume submitter plans as provided in…
• rp-2018-22 This procedure modifies and supersedes sections 3.08 and 3.10 of Rev.
• rp-2018-23 Attached is Revenue Procedure 2018–23, which provides a waiver for the time requirements for individuals electing to exclude their foreign earned income who must leave a foreign country because of…
• rp-2018-25 This revenue procedure provides: (1) tables of limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2018; and (2) a…
• rp-2018-26 This revenue procedure provides certain remedial actions that issuers of State and local tax-exempt bonds and other tax-advantaged bonds (as defined in § 1.150–1(b) of the Income Tax Regulations) may…
• rp-2018-27 The revenue procedure provides relief for taxpayers with family coverage under high deductible health plans with respect to health savings accounts under Code section 223 for the 2018 taxable year.
• rp-2018-28 This procedure provides issuers of qualified mortgage bonds (QMBs) and qualified mortgage certificates (MCCs) with average area purchase price safe harbors for statistical areas in the United States…
• rp-2018-29 This revenue procedure provides new procedures for taxpayers changing their method of accounting for the recognition of income for federal income tax purposes to a method for recognizing revenues…
• rp-2018-30 This revenue procedure provides the 2019 inflation adjusted amounts for Health Savings Accounts as determined under section 223 of the Internal Revenue Code.
• rp-2018-31 This revenue procedure provides the List of Automatic Changes to which the automatic change procedures in Rev.
• rp-2018-32 This revenue procedure modifies and combines Rev.
• rp-2018-33 The proposed revenue procedure provides issuers of qualified mortgage bonds, as defined in section 143(a) of the Internal Revenue Code, and issuers of mortgage credit certificates as defined in…
• rp-2018-35 Section 13207 of “An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018,” Pub.
• rp-2018-36 This revenue procedure provides a current list of the jurisdictions with respect to which the reporting requirement of §§ 1.6049–4(b)(5) and 1.6049–8(a) of the Income Tax Regulations applies…
• rp-2018-37 This procedure provides specifications for the private printing of red-ink substitutes for the 2018 Forms W–2 and W–3.
• rp-2018-38 This Revenue Procedure modifies the information to be reported to the IRS by organizations exempt from tax under § 501(a) of the Internal Revenue Code, other than organizations described in §…
• rp-2018-39 This revenue procedure extends relief provided in Rev.
• rp-2018-40 Section 13102 of “An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018,” P.L.
• rp-2018-42 This revenue procedure modifies Rev.
• rp-2018-43 This revenue procedure provides the monthly national average premium for qualified health plans that have a bronze level of coverage and are offered through Exchanges for taxpayers to use in…
• rp-2018-44 Section 13543 of “An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018,” Pub.
• rp-2018-45 This revenue procedure provides the domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance…
• rp-2018-46 Part 1 – GENERAL INFORMATION Section 1.1 – Overview of Revenue Procedure 2018–46/What’s New 460 Section 1.2 – Definitions 464 Section 1.3 – General Requirements for Acceptable Substitute Forms 1096…
• rp-2018-47 This revenue procedure provides guidance under § 4982 of the Internal Revenue Code (Code) for regulated investment companies (RICs) on the treatment of amounts that § 965 requires to be included in…
• rp-2018-48 This revenue procedure provides guidance regarding how certain items of income are treated for purposes of determining whether a real estate investment trust (REIT) satisfies the gross income test in…
• rp-2018-49 This revenue procedure modifies Rev.
• rp-2018-50 This revenue procedure announces a change in user fees that will be charged by the Service to process certain Forms 8802, Application for United States Residency Certification.
• rp-2018-51 Part 1 – INTRODUCTION TO SUBSTITUTE FORMS Section 1.1 – Overview of Revenue Procedure 2018–51 1 Section 1.2 – IRS Contacts 2 Section 1.3 – What’s New 3 Section 1.4 – Definitions 3 Section 1.5 –…
• rp-2018-52
• rp-2018-53 This revenue procedure provides procedures for taxpayers requesting private letter rulings regarding certain issues pertaining to reorganizations under § 368(a)(1)(D) and § 355 of the Internal…
• rp-2018-54 This revenue procedure provides guidance and procedural rules for taxpayers that hold investments in one or more segregated asset accounts on which variable contracts are based.
• rp-2018-55 This revenue procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under § 42(h)(3)(D) of the Internal Revenue Code for calendar year 2018.
• rp-2018-56 This procedure provides the procedures by which a taxpayer may obtain automatic consent of the Commissioner of Internal Revenue to change to certain methods of accounting provided under sections…
• rp-2018-57 SECTION 1.
• rp-2018-58 This procedure provides an updated list of time-sensitive acts, the performance of which may be postponed under sections 7508 and 7508A of the Internal Revenue Code.
• rp-2018-59 This revenue procedure provides a safe harbor that allows taxpayers to treat certain infrastructure trades or businesses as real property trades or businesses solely for purposes of qualifying as an…
• rp-2018-60 This procedure modifies Rev.
• rr-2018-1 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2018-2 This notice clarifies the Services' position that mixtures of gasoline and butane are not alternative fuel mixtures and thus do not qualify for the alternative fuel mixture credit under § 6426(e).
• rr-2018-3 This revenue ruling clarifies that a package of films licensed to customers in the normal course of business may be an item under Treas.
• rr-2018-4 This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effective January 1, 2018.
• rr-2018-5 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2018-6 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2018-7 Interest rates: underpayments and overpayments.
• rr-2018-9 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2018-10 Fringe benefits aircraft valuation formula.
• rr-2018-11 The revenue ruling provides the dollar amounts, increased by the 2018 adjustment for inflation, to determine whether a debt instrument is a qualified debt instrument or a cash method debt instrument…
• rr-2018-12 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2018-13 This revenue ruling supplements the schedules of prevailing state assumed interest rates set forth in Rev.
• rr-2018-14 This revenue ruling obsoletes Rev.
• rr-2018-15 This revenue ruling obsoletes certain revenue rulings which provided guidance on the advance ruling process under former §§ 1.170A–9(e)(5) and 1.509(a)–3(d) of the Income Tax Regulations for…
• rr-2018-16 Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate.
• rr-2018-17 This Revenue Ruling clarifies that federal income tax withholding under § 3405 and Form 1099–R reporting under § 408(i) generally apply for the year a payment is made, as required by State law, from…
• rr-2018-18 Interest rates: underpayments and overpayments.
• rr-2018-19 Federal rates; adjusted federal rates; adjusted federal long-term rate, the long-term exempt rate, and the blended annual rate.
• rr-2018-20 The Internal Revenue Service is continuing its program of reviewing revenue rulings published in the Internal Revenue Bulletin to identify and publish lists of those rulings that are no longer…
• rr-2018-21 Federal rates; adjusted federal rates; adjusted federal long-term rate, the long-term exempt rate, and the blended annual rate.
• rr-2018-22 Special Use Value: Farms: Interest Rates.
• rr-2018-23 This revenue ruling provides various prescribed rates for federal income tax purposes for September 2018 (the current month).
• rr-2018-24 Does the Conversion (as defined below) constitute a taxable exchange of property for purposes of section 1001 of the Internal Revenue Code?
• rr-2018-25 Section 6621 of the Internal Revenue Code establishes the interest rates on overpayments and underpayments of tax.
• rr-2018-26 For purposes of the taxation of fringe benefits under section 61 of the Internal Revenue Code, section 1.61–21(g) of the Income Tax Regulations provides a rule for valuing noncommercial flights on…
• rr-2018-27 This revenue ruling provides various prescribed rates for federal income tax purposes for October 2018 (the current month).
• rr-2018-28 This revenue ruling provides various prescribed rates for federal income tax purposes for November 2018 (the current month).
• rr-2018-29 (1) If a qualified opportunity fund (QOF), as defined in § 1400Z–2(d)(1) of the Internal Revenue Code (Code), purchases an existing building located on land that is wholly within a qualified…
• rr-2018-30 This revenue ruling provides various prescribed rates for federal income tax purposes for December 2018 (the current month).
• rr-2018-31 Section 995(f)(1) of the Internal Revenue Code provides that a shareholder of a domestic international sales corporation (“DISC”) shall pay interest each taxable year in an amount equal to the…
• rr-2018-32 Section 6621 of the Internal Revenue Code establishes the interest rates on overpayments and underpayments of tax.
• ann-2019-1 This Announcement is being issued to provide notification to all consumers of the Internal Revenue Bulletin, that there were no articles submitted for publication in IRB 2019–06, dated Monday…
• ann-2019-3 This Announcement is issued pursuant to § 521(b) of Pub.
• ann-2019-4 Announcement 2019-04 The Internal Revenue Service has revoked its determination that the organizations listed below qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the…
• ann-2019-5 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2019-6 Announcement 2019-06 Notice 2019-32, 2019-21 I.R.B.
• ann-2019-7 Announcement 2019-07 The Internal Revenue Service has revoked its determination that the organizations listed below qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the…
• ann-2019-8 Announcement 2019-8 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries…
• ann-2019-10 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• n-2019-1 This notice announces that the Department of the Treasury (“Treasury Department”) and the Internal Revenue Service (“IRS”) intend to issue regulations addressing certain issues arising from the…
• n-2019-2 This notice provides the optional 2019 standard mileage rates for taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense…
• n-2019-3 Section 430 specifies the minimum funding requirements that apply to single-employer plans (except for CSEC plans under § 414(y)) pursuant to § 412.
• n-2019-4 This notice provides an additional extension of the temporary dyed fuel relief initially provided in section 3.02 of Notice 2017–30, 2017–21, I.R.B.
• n-2019-5 This notice supplements Notice 2014–76, 2014–50 I.R.B.
• n-2019-6 This notice informs taxpayers that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to propose regulations addressing certain special enforcement…
• n-2019-7 This notice contains a proposed revenue procedure that provides for a safe harbor under which a rental real estate enterprise will be treated as a trade or business solely for purposes of section…
• n-2019-8 This notice provides the 2018 maximum values for use with the vehicle cents-per-mile valuation rule under Treas.
• n-2019-9 Contents I.
• n-2019-10 This notice requests comments related to the excise tax imposed on fuels used in a power take-off or power transfer (collectively “PTO”) to operate auxiliary equipment on a motor vehicle, when such…
• n-2019-11 This notice provides a waiver of the addition to tax under section 6654 of the Internal Revenue Code (Code) for the underpayment of estimated income tax for certain individuals who would otherwise be…
• n-2019-12 This notice announces that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to publish a proposed regulation providing a safe harbor under section…
• n-2019-13 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2019 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2019-16 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2019 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2019-17 This notice provides a waiver of the addition to tax under section 6654 for underpayment of estimated income tax by qualifying farmers and fishermen for the 2018 tax year.
• n-2019-18 This notice is to inform taxpayers that the Department of the Treasury and the Internal Revenue Service no longer intend to amend the required minimum distribution regulations under § 401(a)(9) of…
• n-2019-19 Resident populations of the 50 states, the District of Columbia, Puerto Rico, and the insular areas for purposes of determining the 2019 calendar year (1) state housing credit ceiling under section…
• n-2019-20 This Notice provides penalty relief under sections 6722 (failure to furnish correct payee statements); 6698 (failure to file partnership return); section 6038(b) and (c) (failure to furnish…
• n-2019-21 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2019 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2019-22 Section 30D provides a credit of up to $7,500 for new qualified plug-in electric drive motor vehicles sold after December 31, 2009.
• n-2019-23 ITG is updating the appendix to Notice 2013–1.
• n-2019-24 Notice 2019–24 provides for adjustment to the limitation on housing expenses for purposed of section 911 of the Internal Revenue Code.
• n-2019-25 This notice modifies and supersedes the guidance in Notice 2019–11, which announced the waiver of the addition to tax for underpayment of estimated income tax for certain individuals for the 2018 tax…
• n-2019-26 This notice sets forth the updated mortality improvement rates and static mortality tables that are used for purposes of determining minimum funding requirements under § 430(h)(3) for 2020 and…
• n-2019-27 This notice (Notice) contains a proposed revenue procedure that provides computational guidance on methods and appropriate sources of data for calculating W-2 wages for purposes of section 199A(g) of…
• n-2019-28 This notice publishes the reference price under § 45K(d)(2)(C) of the Internal Revenue Code for calendar year 2018.
• n-2019-30 Notice 2019-30 The Department of the Treasury (Treasury Department) and the Internal Revenue Service (Service) invite public comment on recommendations for items that should be included on the…
• n-2019-32 The Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) anticipate issuing regulations and other guidance to implement the provisions of § 45Q of the Internal…
• n-2019-33 This notice announces that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to issue guidance under § 168 of the Internal Revenue Code to clarify the…
• n-2019-35 This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under § 417(e)(3), and the 24-month average segment rates under § 430(h)(2) of the…
• n-2019-39 This notice provides guidance regarding the issuance of tax-exempt State and local bonds under § 103 of the Internal Revenue Code1 and tax-exempt Indian tribal government bonds under § 7871 in…
• n-2019-40 Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates
• n-2019-41 This notice publishes the inflation adjustment factor and reference prices for calendar year 2019 for the renewable electricity production credit and the refined coal production credit under section…
• n-2019-42 This notice amplifies Notice 2018-48, 2018-28 I.R.B.
• n-2019-44 Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates
• n-2019-46 This notice announces that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to issue regulations that will permit a domestic partnership or S…
• n-2019-47 This Notice provides penalty relief related to taxpayer reliance on Revenue Procedure 2018-38, which was set aside by an order issued on July 30, 2019, by the United States District Court for the…
• n-2019-48 This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under § 417(e)(3), and the 24-month average segment rates under § 430(h)(2) of the…
• n-2019-49 Extension of Temporary Nondiscrimination Relief for Closed Defined Benefit Plans through 2020
• n-2019-50 Health Insurance Providers Fee; Procedural and Administrative Guidance
• n-2019-51 Section 430 specifies the minimum funding requirements that apply to single-employer plans (except for CSEC plans under § 414(y)) pursuant to § 412.
• n-2019-52 Low-Income Housing Credit Disaster Relief for the State of California
• n-2019-54 This notice explains the circumstances under which the four-year replacement period under section 1033(e)(2) is extended for livestock sold on account of drought.
• n-2019-55 Optional special per diem rates.
• n-2019-56 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2019 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2019-58 This notice announces that, following the expiration of the temporary regulations under section 385, taxpayers may rely on the notice of proposed rulemaking cross-referencing the temporary…
• n-2019-59 Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans.
• n-2019-60 Notice 2019-60 provides temporary relief with respect to the nondiscrimination requirements relating to benefits, rights, and features under closed defined benefit plans that generally meet the…
• n-2019-61 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2019 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2019-63 This notice extends the due dates for certain 2019 information reporting requirements for insurers, self-insuring employers, and certain other providers of minimum essential coverage under section…
• n-2019-64 This notice sets forth the 2019 Required Amendments List (2019 RA List).
• n-2019-65 Foreign Currency Guidance under Section 987
• n-2019-66 Reporting of Positive Tax Basis Capital Accounts not Required Until 2020 Partnership Taxable Years; Net Unrecognized Section 704(c) Gain or Loss Defined; Publicly Traded Partnerships not Required to Report Net Unrecognized Section 704(c) Gain or Loss; Certain Reporting of Section 465 At-Risk Activities not Required Until 2020 Partnership Taxable Years; Penalty Relief
• n-2019-67 Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2021
• rp-2019-1 This procedure contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions and Products)…
• rp-2019-2 This procedure explains when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs).
• rp-2019-3 This procedure provides a revised list of areas of the Code under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and Products), the…
• rp-2019-4 This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office.
• rp-2019-5 This procedure sets forth procedures for issuing determination letters on issues under the jurisdiction of the Director, Exempt Organizations (EO) Rulings and Agreements.
• rp-2019-6 The revenue procedure sets forth the unpaid loss discount factors for the 2018 accident year for purposes of section 846 of the Internal Revenue Code.
• rp-2019-7 Areas in which rulings will not be issued.
• rp-2019-8 This revenue procedure describes how taxpayers elect to expense under section 179(a) the cost of qualified real property and how taxpayers change their computation of depreciation for certain assets…
• rp-2019-9 This revenue procedure updates Rev.
• rp-2019-10 This revenue procedure modifies Rev.
• rp-2019-11 This revenue procedure provides methods for calculating W–2 wages, as defined in section 199A(b)(4) and § 1.199A–2 of the Income Tax Regulations, (1) for purposes of section 199A(b)(2) of the…
• rp-2019-12 This document provides safe harbors under section 162 of the Internal Revenue Code (Code) for certain payments made by a C corporation or a specified passthrough entity to or for the use of an…
• rp-2019-13 This revenue procedure provides a safe harbor method of accounting for determining depreciation deductions for passenger automobiles that qualify for the 100-percent additional first year…
• rp-2019-14 This procedure provides issuers of qualified mortgage bonds (QMBs) and qualified mortgage certificates (MCCs) with average area purchase price safe harbors for statistical areas in the United States…
• rp-2019-15 .01 This revenue procedure provides information to any individual who failed to meet the eligibility requirements of section 911(d)(1) of the Internal Revenue Code because adverse conditions in a…
• rp-2019-17 SECTION 1.
• rp-2019-18 This revenue procedure provides a safe harbor for a professional sports team to treat certain personnel contracts and rights to draft players as having a zero value for determining gain or loss to be…
• rp-2019-20 This revenue procedure, consistent with the process described in Rev.
• rp-2019-21 This revenue procedure provides guidance with respect to the United States and area median gross income figures that are to be used by issuers of qualified mortgage bonds, as defined in § 143(a) of…
• rp-2019-22 This revenue procedure modifies Revenue Procedure 75-50, 1975-2 C.B.
• rp-2019-23 This revenue procedure provides a list of the jurisdictions with respect to which the reporting requirement of §§ 1.6049-4(b)(5) and 1.6049-8(a) of the Income Tax Regulations applies.
• rp-2019-24 Part 1 – GENERAL INFORMATION Section 1.1 – Overview of Revenue Procedure 2019-24/What’s New 354 Section 1.2 – Definitions 357 Section 1.3 – General Requirements for Acceptable Substitute Forms 1096…
• rp-2019-25 This revenue procedure provides the 2020 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code.
• rp-2019-26 This revenue procedure provides: (1) tables of limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2019; and (2) a…
• rp-2019-28 Part 1 – GENERAL Section 1.1 – Purpose 597 Section 1.2 – What’s New 599 Section 1.3 – General Rules for Paper Forms W-2 and W-3 599 Section 1.4 – General Rules for Filing Forms W-2 (Copy A)…
• rp-2019-29 This revenue procedure provides indexing adjustments for certain provisions under § 36B of the Internal Revenue Code.
• rp-2019-30 This revenue procedure provides simplified procedures under § 446 of the Internal Revenue Code (Code) and § 1.446-1(e) of the Income Tax Regulations for an insurance company to obtain automatic…
• rp-2019-31 This revenue procedure prescribes revised unpaid loss discount factors for the 2018 accident year and earlier accident years for use by insurance companies in computing discounted unpaid losses under…
• rp-2019-32 This revenue procedure grants an extension of time to eligible partnerships to file a superseding Form 1065, U.S.
• rp-2019-33 This revenue procedure provides guidance allowing a taxpayer to make a late election, or to revoke an election, under § 168(k)(5), (7), or (10) of the Internal Revenue Code (Code) for certain…
• rp-2019-34 This revenue procedure provides simplified procedures under § 446 of the Internal Revenue Code and § 1.446-1(e) of the Income Tax Regulations for an insurance company to obtain the automatic consent…
• rp-2019-35 Part 1 – INTRODUCTION TO SUBSTITUTE FORMS Section 1.1 – Overview of Revenue Procedure 2019-35 872 Section 1.2 – IRS Contacts 873 Section 1.3 – What’s New 874 Section 1.4 – Definitions 875 Section 1.5…
• rp-2019-36 This revenue procedure provides the domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance…
• rp-2019-37 This revenue procedure modifies Rev.
• rp-2019-38 This revenue procedure provides for a safe harbor under which a rental real estate enterprise will be treated as a trade or business solely for purposes of section 199A of the Internal Revenue Code…
• rp-2019-39 This revenue procedure sets forth a system of recurring remedial amendment periods for correcting form defects in a § 403(b) plan (both for § 403(b) individually designed plans and § 403(b)…
• rp-2019-40 The revenue procedure provides relief to taxpayers affected by the repeal of section 958(b)(4) by the Tax Cuts and Jobs Act.
• rp-2019-41 This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 2019.
• rp-2019-42 This revenue procedure will update Rev.
• rp-2019-43 This revenue procedure provides the List of Automatic Changes to which the automatic change procedures in Rev.
• rp-2019-44 This procedure provides the 2020 cost-of-living adjustments to certain items due to inflation as required by various provisions of the Code and Service guidance.
• rp-2019-45 This procedure publishes the method by which qualified states can request an allocation of unused housing credit carryover under section 42(h)(3)(D) of the Code.
• rp-2019-46 This procedure provides the rules for substantiating the deductible expenses of using an automobile for business, moving, medical, or charitable purposes.
• rp-2019-48 Section 11045 of Pub.
• rr-2019-3 This revenue ruling provides various prescribed rates for federal income tax purposes for January 2019 (the current month).
• rr-2019-4 Federal rates; adjusted federal rates; adjusted federal long-term rate, the long-term exempt rate, and the blended annual rate.
• rr-2019-5 Interest rates: underpayments and overpayments.
• rr-2019-6 This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, for the 2019 plan year.
• rr-2019-7 This revenue ruling provides various prescribed rates for federal income tax purposes for March 2019 (the current month).
• rr-2019-8 This revenue ruling provides various prescribed rates for federal income tax purposes for April 2019 (the current month).
• rr-2019-9 This revenue ruling suspends Rev.
• rr-2019-10 For purposes of the taxation of fringe benefits under section 61 of the Internal Revenue Code, section 1.61-21(g) of the Income Tax Regulations provides a rule for valuing noncommercial flights on…
• rr-2019-11 ISSUE If a taxpayer received a tax benefit from deducting state and local taxes under section 164 of the Internal Revenue Code in a prior taxable year, and the taxpayer recovers all or a portion of…
• rr-2019-13 If, during a former S corporation’s post-termination transition period, the corporation distributes cash in redemption of a shareholder’s stock and the distribution is characterized as a distribution…
• rr-2019-14 This revenue ruling provides various prescribed rates for federal income tax purposes for June 2019 (the current month).
• rr-2019-15 Section 6621 of the Internal Revenue Code establishes the interest rates on overpayments and underpayments of tax.
• rr-2019-16 This revenue ruling provides various prescribed rates for federal income tax purposes for July 2019 (the current month).
• rr-2019-17 The applicable federal short-term, mid-term, and long-term rates are set forth for the month of August 2019.
• rr-2019-18 This revenue ruling contains a list of the average annual effective interest rates on new loans under the Farm Credit System.
• rr-2019-19 (1) Under the facts presented, does Individual A’s failure to cash the distribution check she received in 2019 permit her to exclude the amount of the designated distribution from her gross income in…
• rr-2019-20 This revenue ruling provides various prescribed rates for federal income tax purposes for September 2019 (the current month).
• rr-2019-21 Section 6621 of the Internal Revenue Code establishes the interest rates on overpayments and underpayments of tax.
• rr-2019-22 For purposes of the taxation of fringe benefits under section 61 of the Internal Revenue Code, section 1.61-21(g) of the Income Tax Regulations provides a rule for valuing noncommercial flights on…
• rr-2019-23 This revenue ruling provides various prescribed rates for federal income tax purposes for October 2019 (the current month).
• rr-2019-24 This Revenue Ruling provides guidance on the tax treatment of virtual currency hard forks.
• rr-2019-25 Federal rates; adjusted federal rates; adjusted federal long-term rate, the long-term exempt rate, and the blended annual rate.
• rr-2019-26 Federal rates; adjusted federal rates; adjusted federal long-term rate, the long-term exempt rate, and the blended annual rate.
• rr-2019-27 Section 995 - Taxation of DISC Income to Shareholders 2019 Base Period T-Bill Rate.
• rr-2019-28 Section 6621 of the Internal Revenue Code establishes the interest rates on overpayments and underpayments of tax.
• ann-2020-1 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2020-2 This Announcement is issued pursuant to § 521(b) of Pub.
• ann-2020-3 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2020-4 Announcement 2020-4 provides that public hearings on notices of proposed rulemaking will be held telephonically and encourages taxpayers to submit public comments electronically.
• ann-2020-5 The Announcement provides clarity to Connecticut homeowners who receive financial assistance from the Connecticut Foundation Solutions Indemnity Company, Inc.
• ann-2020-6 This announcement provides the Treasury Department and IRS view on the interpretation of references to the North American Free Trade Agreement (NAFTA) once that agreement is replaced by the Agreement…
• ann-2020-7 The Internal Revenue Service (IRS) intends to issue opinion letters for pre-approved defined contribution plans that were restated for changes in plan qualification requirements listed in Notice…
• ann-2020-8 Announcement 2020-8 amends Revenue Procedure 2020-35 to show correct information.
• ann-2020-9 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2020-10 The competent authorities of the United States of America and Switzerland hereby enter into the following arrangement (“the Arrangement”) that references to North American Free Trade Agreement in the…
• ann-2020-11 This document contains corrections to TD 9900, published in Internal Revenue Bulletin 2020-30 on Monday, July 20, 2020.
• ann-2020-12 This document is an announcement that lenders who make paycheck protection program (PPP) loans that are later forgiven under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) do not…
• ann-2020-13 A copy of the Competent Authority Arrangement entered into by the competent authorities of the United States of America and Switzerland, arranging the implementation of the arbitration process…
• ann-2020-14 This announcement provides that user fees relating to certain requests for letter rulings and determination letters submitted to Employee Plans Rulings and Agreements will increase in four…
• ann-2020-15 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2020-16 Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.
• ann-2020-17 Announcement 2020-17 postpones, until January 15, 2021, the due dates for reporting and paying the excise taxes under §§ 4971(a)(1) and 4971(f)(1) of the Internal Revenue Code with respect to certain…
• ann-2020-19 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2020-40 The United States provided written notification, dated August 18, 2020, to the Government of the Hong Kong Special Administrative Region of its termination of a reciprocal agreement to exempt from…
• n-2020-1 Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates
• n-2020-2 This Notice provides taxpayers with additional guidance for complying with the final and temporary regulations under sections 871(m), 1441, 1461, and 1473 of the Internal Revenue Code (the Code)…
• n-2020-3 Interim Guidance on Income Tax Withholding from Retirement and Annuity Distributions
• n-2020-4 This notice provides an additional extension of the temporary dyed fuel relief initially provided in section 3.02 of Notice 2017-30, 2017-21, I.R.B.
• n-2020-5 2020 Standard Mileage Rates
• n-2020-6 Under pre-amended law, by January 31st, financial institutions would have had to notify IRA owners who turned 70½ in 2020 about the required minimum distribution (RMD) which would have needed to be…
• n-2020-7 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2020 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2020-8 The notice provides the rules that claimants must follow to make a one-time claim for the credits and payments for biodiesel (including renewable diesel) mixtures and alternative fuels sold or used…
• n-2020-9 This notice publishes the inflation adjustment factor for calendar years 2018 and 2019 for the Indian coal production credit under section 45 of the Code.
• n-2020-10 Resident populations of the 50 states, the District of Columbia, Puerto Rico, and the insular areas for purposes of determining the 2020 calendar year (1) state housing credit ceiling under section…
• n-2020-11 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2020 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2020-12 Beginning of Construction for the Credit for Carbon Oxide Sequestration under Section 45Q.
• n-2020-13 Notice 2020-13 provides for adjustments to the limitation on housing expenses for purposes of section 911 of the Internal Revenue Code for the 2020 tax year.
• n-2020-14 This notice sets forth the 2020 Cumulative List of Changes in Plan Qualification Requirements for Pre-Approved Defined Benefit Plans (2020 Cumulative List).
• n-2020-15 This notice provides that, due to the unprecedented public health emergency posed by COVID-19, and the need to eliminate potential administrative and financial barriers to testing for and treatment…
• n-2020-16 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2020 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2020-17 This notice provides tax relief under section 7508A of the Code for taxpayers affected by the Coronavirus Disease 2019 (COVID-19) emergency.
• n-2020-18 This notice supersedes Notice 2020-17 and provides tax relief under section 7508A of the Code for taxpayers affected by the Coronavirus Disease 2019 (COVID-19) emergency.
• n-2020-19 Notice 2020-19 withdraws Notice 2004-20, therefore removing the identification of transactions that are the same as, or substantially similar to, the transaction described in that notice as “listed…
• n-2020-20 This notice amplifies Notice 2020-18, and provides additional tax relief under section 7508A of the Code for taxpayers affected by the Coronavirus Disease (COVID-19) emergency.
• n-2020-21 Notice 2020-21 provides that employment tax credits for paid qualified sick leave wages and paid qualified family leave wages required by the Families First Coronavirus Response Act (“the Act”) will…
• n-2020-22 This notice provides a waiver of additions to tax for failure to make a deposit of taxes for employers required to pay qualified sick leave wages and qualified family leave wages mandated by the…
• n-2020-23 This notice amplifies Notice 2020-18 and Notice 2020-20, and provides additional tax relief under section 7508A of the Code for taxpayers affected by the Coronavirus Disease (COVID-19) emergency.
• n-2020-25 Notice to temporarily expand the circumstances and time periods in which a tax-exempt bond that is purchased by its state or local governmental issuer is treated as continuing in effect without…
• n-2020-26 This notice provides relief for certain taxpayers to allow them to take advantage of amendments made to the net operating loss (NOL) provisions set forth in § 172 of the Internal Revenue Code (Code)…
• n-2020-27 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2020 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2020-28 This notice publishes the reference price under section 45K(d)(2)(C) of the Internal Revenue Code for calendar year 2019.
• n-2020-29 To assist with the nation’s response to the 2019 Novel Coronavirus outbreak (COVID-19), this notice provides for increased flexibility with respect to mid-year elections under a § 125 cafeteria plan…
• n-2020-30 The notice announces that under § 613A(c)(6)(C) of the Internal Revenue Code, the applicable percentage for purposes of determining percentage depletion on marginal properties for calendar year 2020…
• n-2020-31 The notice announces the inflation adjustment factor and phase-out amount for the enhanced oil recovery credit for taxable years beginning in the 2020 calendar year.
• n-2020-32 This notice provides guidance regarding the nondeductibility of costs that are the subject of loan forgiveness under section 1106 of the Coronavirus Aid, Relief, and Economic Security Act (CARES…
• n-2020-33 This notice increases the $500 limit for unused amounts remaining in a health FSA that may be carried over into the following year by making the carryover amount 20 percent of the maximum salary…
• n-2020-34 This notice provides the applicable reference price for qualified natural gas production from qualified marginal wells during taxable years beginning in calendar year 2019 for the purpose of…
• n-2020-35 Notice 2020-35 postpones deadlines for certain specified time-sensitive actions with respect to certain employment taxes, employee benefit plans, exempt organizations, and Coverdell education savings…
• n-2020-36 This notice contains a proposed revenue procedure that sets forth updated procedures under which recognition of exemption from federal income tax for organizations described in § 501(c) of the…
• n-2020-37 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2020 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2020-38 This notice provides the inflation adjustment factors and reference prices for calendar year 2020 that are used to determine the availability of the renewable electricity production credit, the…
• n-2020-39 This notice provides relief under section 7508A(a) of the Internal Revenue Code (Code) for qualified opportunity funds (QOFs) and their investors in response to the ongoing Coronavirus Disease 2019…
• n-2020-40 The notice publishes the inflation adjustment factor for the carbon oxide sequestration credit under § 45Q for calendar year 2020.
• n-2020-41 Beginning of Construction for Sections 45 and 48; Extension of Continuity Safe Harbor to Address Delays Related to COVID-19.
• n-2020-42 Notice 2020-42 provides participants, beneficiaries, and administrators of qualified retirement plans and other tax-favored retirement arrangements with temporary relief from the physical presence…
• n-2020-43 Partnerships and certain other persons report partner capital accounts in Box L on the Schedule K-1 (Form 1065) or in Box F on the Schedule K-1 (Form 8865), each as they currently appear on the 2019…
• n-2020-44 Sections 4375 and 4376, added to the Code by the Affordable Care Act, impose a fee on issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans to help…
• n-2020-45 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2020 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2020-46 This notice provides guidance under the Internal Revenue Code on the federal income and employment tax treatment of cash payments made by employers under leave-based donation programs to aid victims…
• n-2020-47 The Department of the Treasury and the Internal Revenue Service invite the public to submit recommendations for items to be included on the 2020-2021 Priority Guidance Plan.
• n-2020-48 Notice 2020-48 provides expanded disaster relief, in the form of postponing until October 31, 2020, certain Federal excise tax filing and payment deadlines, and associated interest, penalties, and…
• n-2020-49 This notice postpones to December 31, 2020, the due dates for making investments, making reinvestments, and expending amounts for construction of real property under § 45D of the Internal Revenue…
• n-2020-50 This notice provides guidance relating to the application of section 2202 of the CARES Act for qualified individuals and eligible retirement plans.
• n-2020-51 This notice provides guidance relating to the waiver in 2020 of required minimum distributions (RMDs) from certain retirement plans and IRAs due to the amendment of § 401(a)(9) of the Internal…
• n-2020-52 This notice clarifies the requirements that apply to a mid-year amendment to a safe harbor § 401(k) or § 401(m) plan that reduces only contributions made on behalf of highly compensated employees.
• n-2020-53 In response to the ongoing Coronavirus Disease 2019 (COVID–19) pandemic, this notice provides temporary relief from certain requirements under § 42 of the Internal Revenue Code (Code) for qualified…
• n-2020-54 Notice 2020-54 provides guidance to employers on the requirement to report the amount of qualified sick leave wages and qualified family leave wages paid to employees under the Families First…
• n-2020-55 Notice 2020-55 provides expanded disaster relief, in the form of postponing until October 31, 2020, certain Federal excise tax filing and payment deadlines, and associated interest, penalties, and…
• n-2020-56 This notice amplifies the relief provided in Notice 2020-23, 202-18 IRB 742, for hospital organizations that are required to meet the community health needs assessment (CHNA) requirements under…
• n-2020-57 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2020 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2020-58 In response to the ongoing Coronavirus Disease 2019 (COVID-19) pandemic, this notice provides temporary relief from certain requirements under § 47 of the Internal Revenue Code.
• n-2020-59 This notice contains a proposed revenue procedure with a safe harbor for a trade or business that manages or operates a qualified residential living facility to be treated as a real property trade or…
• n-2020-60 The notice provides procedures for the election of alternative minimum funding standards for defined benefit pension plans sponsored by community newspapers under § 430(m), which was added by § 115…
• n-2020-61 The notice provides guidance regarding the special rules relating to single-employer defined benefit pension plans under § 3608 of the CARES Act.
• n-2020-62 Notice 2020-62 modifies the two safe harbor explanations in Notice 2018-74, 2018-40 I.R.B.
• n-2020-63 This notice modifies Notice 2006-09, 2006-6 I.R.B.
• n-2020-64 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2020 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2020-65 Notice 2020-65 provides expedited guidance under section 7508A of the Internal Revenue Code to postpone the time for withholding and paying certain payroll taxes to implement directives from an…
• n-2020-66 This notice provides interim guidance addressing whether certain Medicaid coverage of COVID-19 testing and diagnostic services is minimum essential coverage for purposes of the premium tax credit…
• n-2020-68 This notice provides information regarding certain provisions of the Setting Every Community Up for Retirement Enhancement Act of 2019, and the Bipartisan American Miners Act of 2019.
• n-2020-69 This notice announces that the Department of the Treasury and the Internal Revenue Service intend to issue regulations addressing the application of §§ 951 and 951A of the Internal Revenue Code to…
• n-2020-70 This notice modifies Notice 2011-26 (2011-17 I.R.B.
• n-2020-71 Optional special per diem rates.
• n-2020-72 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2020 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2020-73 This Notice announces that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to amend the regulations under section 987 to defer the applicability…
• n-2020-74 This notice explains the circumstances under which the four-year replacement period under section 1033(e)(2) is extended for livestock sold on account of drought.
• n-2020-75 This notice announces that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to issue proposed regulations to clarify that State and local income…
• n-2020-76 This notice extends the due dates under sections 6055 and 6056 from January 31, 2021, to March 2, 2021, for insurers, self-insuring employers, applicable large employers, and certain other providers…
• n-2020-77 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2020 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2020-78 The notice provides transition relief related to the work opportunity credit by giving employers additional time to submit a certification request to a Designated Local Agency for the targeted groups…
• n-2020-79 Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans.
• n-2020-80 This notice requests comments on the application of the annuity and spousal rights provisions of section 205 of the Employee Retirement Income Security Act of 1974, P.L.
• n-2020-81 This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under § 417(e)(3), and the 24-month average segment rates under § 430(h)(2) of the…
• n-2020-82 This notice provides that the IRS will treat a contribution to a single-employer defined benefit pension plan with an extended due date of January 1, 2021 pursuant to § 3608(a)(1) of the Coronavirus…
• n-2020-83 This notice sets forth the 2020 Required Amendments List (2020 RA List).
• n-2020-84 Adjusted Applicable Dollar Amount for Fee Imposed by §§ 4375 and 4376
• n-2020-85 This notice specifies updated mortality improvement rates and static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Internal Revenue Code (Code) and section…
• n-2020-86 This notice provides guidance in the form of questions and answers with respect to §§ 102 and 103 of Division O of the Further Consolidated Appropriations Act, 2020, Pub.
• n-2020-87 This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under § 417(e)(3), and the 24-month average segment rates under § 430(h)(2) of the…
• n-2020-88 Section 48A of the Internal Revenue Code (Code), as originally enacted by the Energy Policy Act of 2005, Pub.
• rp-2020-1 This procedure contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions and Products)…
• rp-2020-2 This procedure explains when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs).
• rp-2020-3 The revenue procedure provides a revised list of areas of the Code under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and…
• rp-2020-4 This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements Office, including…
• rp-2020-5 This revenue procedure sets forth procedures for issuing determination letters on issues under the jurisdiction of the Director, Exempt Organizations (EO) Ruling and Agreements.
• rp-2020-7 Areas in which rulings will not be issued, Associate Chief Counsel (International).
• rp-2020-8 This revenue procedure modifies Rev.
• rp-2020-9 This revenue procedure clarifies which amendments are treated as integral to a plan provision that fails to satisfy the qualification requirements of the Internal Revenue Code (Code) by reason of a…
• rp-2020-10 This revenue procedure provides that the third six-year remedial amendment cycle for pre-approved defined benefit plans begins on May 1, 2020, and ends on January 31, 2025.
• rp-2020-11 Revenue Procedure 2020-11 provides relief to additional taxpayers who took out Federal or private student loans to finance attendance at a nonprofit or for-profit school.
• rp-2020-12 This revenue procedure provides a safe harbor relating to the allocation of section 45Q credits for the sequestration of carbon oxide to partners in a partnership for purposes of section 704(b) of…
• rp-2020-13 This revenue procedure provides procedures applicable to a taxpayer in a farming business regarding the application of § 263A of the Internal Revenue Code (Code).
• rp-2020-14 Generally, U.S.
• rp-2020-15 This revenue procedure updates and supersedes Rev.
• rp-2020-16 Revenue Procedure 2020-16 provides an automatic procedure for a State or local government in which an empowerment zone is located to extend the empowerment zone designation made under section 1391(a)…
• rp-2020-17 This revenue procedure exempts from section 6048 information reporting requirements certain U.S.
• rp-2020-18 This revenue procedure provides issuers of qualified mortgage bonds, as defined in section 143(a) of the Internal Revenue Code, and issuers of mortgage credit certificates, as defined in section…
• rp-2020-20 This revenue procedure provides relief to certain nonresident individuals who, but for travel and related disruptions resulting from the global outbreak of the COVID-19 virus, would not have been in…
• rp-2020-21 This revenue procedure provides temporary guidance regarding the public approval requirement under § 147(f) of the Internal Revenue Code (Code) for tax-exempt qualified private activity bonds.
• rp-2020-22 This revenue procedure provides guidance under section 163(j) relating to elections to be an electing real property or farming trade or business.
• rp-2020-23 On March 27, 2020, Congress passed the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), providing broad tax relief for taxable years beginning in 2018 and 2019.
• rp-2020-24 .01 This revenue procedure provides guidance regarding elections described in section 1.02 of this revenue procedure related to new § 172(b)(1)(D) of the Internal Revenue Code (Code) enacted by…
• rp-2020-25 This revenue procedure provides guidance allowing a taxpayer to change its depreciation under section 168 for certain qualified improvement property.
• rp-2020-26 This revenue procedure provides guidance relating to the tax qualification of certain securitization vehicles that hold mortgage loans for which borrowers have participated in forbearance programs…
• rp-2020-27 The COVID-19 virus has caused a global health emergency (the COVID-19 Emergency) that has prompted the Department of the Treasury and the Internal Revenue Service (IRS) to provide a waiver of the…
• rp-2020-28 This revenue procedure provides tax return filing procedures for certain eligible individuals who are not otherwise required to file 2019 Federal income tax returns to facilitate their receipt of the…
• rp-2020-29 This procedure modifies Rev.
• rp-2020-30 As a result of travel restrictions and disruptions resulting from the global outbreak of the virus that causes COVID-19, individuals may temporarily conduct activities in a foreign country that would…
• rp-2020-31 General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), Schedule R (Form 941), and Form 8974.
• rp-2020-32 This revenue procedure provides the 2021 inflation adjusted amounts for Health Savings Accounts as determined under section 223 of the Internal Revenue Code.
• rp-2020-33 This revenue procedure provides guidance with respect to the United States and area median gross income figures that are to be used by issuers of qualified mortgage bonds, as defined in § 143(a) of…
• rp-2020-34 This revenue procedure grants temporary relief to trusts which are, or have tenants who are, experiencing financial hardship as a result of COVID-19, to allow them to make certain modifications to…
• rp-2020-35 This procedure provides specifications for the private printing of red-ink substitutes for the 2020 revisions of certain information returns.
• rp-2020-36 This Revenue Procedure updates the applicable percentage table in § 36B(b)(3)(A)(i) (Applicable Percentage Table) for calendar year 2021, which is used to calculate an individual’s premium tax credit.
• rp-2020-37 This revenue procedure provides: (1) tables of limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2020; and (2) a…
• rp-2020-38 This procedure provides specifications for the private printing of red-ink substitutes for the 2020 Forms W-2 and W-3.
• rp-2020-39 This revenue procedure addresses normalization issues that have arisen or are anticipated in ratemaking proceedings due to the corporate tax rate decrease that was included in the Tax Cuts and Jobs…
• rp-2020-41 Revenue Procedure 2020-41 provides domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance…
• rp-2020-42 This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 2020.
• rp-2020-43 This revenue procedure provides the inflation-adjusted maximum dollar amount that may be made newly available for excepted benefit health reimbursement arrangements or other account-based group…
• rp-2020-45 This procedure provides the 2021 cost-of-living adjustments for certain items due to inflation as required by various provisions of the Code and Service guidance.
• rp-2020-47 This revenue procedure modifies the general procedures used by the IRS to implement the Gaming Industry Tip Compliance Agreement (GITCA) program.
• rp-2020-48 This revenue procedure prescribes discount factors for the 2020 accident year for use by insurance companies in computing discounted unpaid losses under § 846 of the Internal Revenue Code and…
• rp-2020-49 This revenue procedure provides temporary guidance regarding the public approval requirement under § 147(f) of the Internal Revenue Code for tax-exempt qualified private activity bonds.
• rp-2020-50 This revenue procedure provides guidance for taxpayers wishing to apply §§ 1.168(k)-2 and 1.1502-68 of the Income Tax Regulations, or to rely on the proposed regulations under § 168(k)…
• rp-2020-51 This revenue procedure provides a safe harbor allowing a taxpayer to claim a deduction in the taxpayer’s taxable year beginning or ending in 2020 (2020 taxable year) for certain otherwise deductible…
• rp-2020-54 This revenue procedure updates Rev.
• rp-2020-55 Part 1 – INTRODUCTION TO SUBSTITUTE FORMS Section 1.1 – Overview of Revenue Procedure 2020-55 1812 Section 1.2 – IRS Contacts 1813 Section 1.3 – What’s New 1814 Section 1.4 – Definitions 1814 Section…
• rr-2020-1 This revenue ruling provides various prescribed rates for federal income tax purposes for January 2020 (the current month).
• rr-2020-2 This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, for the 2020 plan year.
• rr-2020-3 Federal rates; adjusted federal rates; adjusted federal long-term rate, the long-term exempt rate, and the blended annual rate.
• rr-2020-4 This revenue ruling clarifies the manner to properly compute the income limits applicable to the low-income housing credit under § 42 of the Internal Revenue Code.
• rr-2020-5 Section 1016.—Adjustments to basis
• rr-2020-6 Federal rates; adjusted federal rates; adjusted federal long-term rate, the long-term exempt rate, and the blended annual rate.
• rr-2020-7 Interest rates: underpayments and overpayments.
• rr-2020-8 This item is a revenue ruling that suspends Rev.
• rr-2020-9 Federal rates; adjusted federal rates; adjusted federal long-term rate, the long-term exempt rate, and the blended annual rate.
• rr-2020-10 Fringe benefits aircraft valuation formula.
• rr-2020-11 Federal rates; adjusted federal rates; adjusted federal long-term rate, the long-term exempt rate, and the blended annual rate.
• rr-2020-12 Federal rates; adjusted federal rates; adjusted federal long-term rate, the long-term exempt rate, and the blended annual rate.
• rr-2020-13 Interest rates: underpayments and overpayments.
• rr-2020-14 Federal rates; adjusted federal rates; adjusted federal long-term rate, the long-term exempt rate, and the blended annual rate.
• rr-2020-15 Federal rates; adjusted federal rates; adjusted federal long-term rate, the long-term exempt rate, and the blended annual rate.
• rr-2020-16 Federal rates; adjusted federal rates; adjusted federal long-term rate, the long-term exempt rate, and the blended annual rate.
• rr-2020-17 Special Use Value: Farms: Interest Rates.
• rr-2020-18 Interest rates: underpayments and overpayments.
• rr-2020-19 This revenue ruling provides guidance on what constitutes a change in basis of computing life insurance reserves under § 807(f) of the Internal Revenue Code, as amended by the Tax Cuts and Jobs Act.
• rr-2020-20 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2020-21 Fringe benefits aircraft valuation formula.
• rr-2020-22 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2020-23 Under the situations in the revenue ruling, the plan is terminated in accordance with the rules of § 1.403(b)-10(a).
• rr-2020-24 This revenue ruling clarifies the federal income tax withholding and reporting obligations that apply for the year a payment is made from a qualified plan to a state unclaimed property fund.
• rr-2020-25 2020 Base Period T-Bill Rate.
• rr-2020-26 This revenue ruling provides various prescribed rates for federal income tax purposes for December 2020 (the current month).
• rr-2020-27 May a taxpayer that received a loan guaranteed under the Paycheck Protection Program (PPP) authorized under section 7(a)(36) of the Small Business Act (15 U.S.C.
• rr-2020-28 Section 6621 of the Internal Revenue Code establishes the interest rates on overpayments and underpayments of tax.
• ann-2021-2 This announcement notifies lenders who have filed or furnished Forms 1099-MISC, Miscellaneous Information, reporting certain payments on loans subsidized by the Administrator of the U.S.
• ann-2021-3 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2021-4 This Announcement is being issued to provide notification to all consumers of the Internal Revenue Bulletin, that there were no articles submitted for publication in IRB 2021-9, dated Monday, March…
• ann-2021-5 The competent authorities of the United States of America and Japan have entered into an arrangement regarding the implementation of the arbitration process provided for in paragraphs 5, 6, and 7 of…
• ann-2021-6 This Announcement is issued pursuant to § 521(b) of Pub.
• ann-2021-7 Announcement 2021-7 notifies taxpayers that amounts paid for personal protective equipment for the primary purpose of preventing the spread of the Coronavirus Disease 2019 are amounts treated as paid…
• ann-2021-8 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2021-9 This Announcement is being issued to provide notification to all consumers of the Internal Revenue Bulletin, that there were no articles submitted for publication in IRB 2021-20, dated Monday, May…
• ann-2021-10 This Announcement announces that the new or updated census tract boundaries and numbers adopted by the U.S.
• ann-2021-11 The Competent Authorities of the United States of America and Switzerland entered into a Competent Authority Arrangement under paragraph 3 of Article 25 (Mutual Agreement Procedure) listing U.S.
• ann-2021-12 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2021-15 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2021-16 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2021-17 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2021-18 This announcement revokes Announcement 2001-33, 2001-17 IRB 1137.
• ann-2021-19 The Competent Authorities of the United States and the Republic of Malta entered into a Competent Authority Arrangement under paragraph 3 of Article 25 (Mutual Agreement Procedure) of the U.S.-Malta…
• n-2021-1 This notice provides that, while subject to a delay, private foundations must electronically file Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code, as…
• n-2021-2 This notice provides the optional 2021 standard mileage rates for taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense…
• n-2021-3 This notice provides a 6-month extension of the relief provided in Notice 2020-42.
• n-2021-4 Notice 2021-04 provides the final extension of the temporary dyed fuel relief provided in section 3.02 of Notice 2017-30, 2017-21 I.R.B.
• n-2021-5 Beginning of Construction for Sections 45 and 48; Extension of Continuity Safe Harbor for Offshore Projects and Federal Land Projects.
• n-2021-6 Notice 2021-6 waives the requirement to file and furnish certain 1099 series forms relating to specified grants, payments, subsidies and loan forgiveness excludible from income under various COVID-19…
• n-2021-7 Notice 2021-7 provides temporary relief in response to the ongoing COVID-19 pandemic for employers using the automobile lease valuation rule to value an employee’s personal use of an…
• n-2021-8 Notice 2021-8 provides a waiver of an amount of the addition to tax under § 6654 for underpayment of estimated income tax by individual taxpayers, where the underpayment is attributable to the…
• n-2021-9 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2021 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2021-11 Notice 2021-11 modifies Notice 2020-65 by providing additional tax relief to taxpayers affected by the Coronavirus Disease (COVID-19) emergency, pursuant to the Consolidated Appropriations Act, 2021.
• n-2021-12 This notice extends the temporary relief from certain requirements under § 42 for qualified low-income housing projects and under §§ 142(d) and 147(d) for qualified residential rental projects that…
• n-2021-13 This notice provides partnerships with relief from certain penalties due to the inclusion of incorrect information in reporting their partners’ beginning capital account balances on the 2020…
• n-2021-15 This notice provides guidance on the application of § 214 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (the Act), which provides temporary special rules for health flexible spending…
• n-2021-16 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2021 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2021-17 This notice clarifies section IV.E of Notice 2021–12, 2021–6 I.R.B.
• n-2021-18 Notice 2021-18 provides for adjustments to the limitation on housing expenses for purposes of section 911 of the Internal Revenue Code for the 2021 tax year.
• n-2021-19 Resident populations of the 50 states, the District of Columbia, Puerto Rico, and the insular areas for purposes of determining the 2021 calendar year (1) state housing credit ceiling under section…
• n-2021-20 Notice 2021-20 provides guidance on the employee retention credit provided under Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act, as amended by section 206 of the Taxpayer…
• n-2021-21 This notice provides additional tax relief under section 7508A of the Code for taxpayers affected by the Coronavirus Disease (COVID-19) emergency.
• n-2021-22 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2021 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2021-23 Notice 2021-23 provides guidance on the employee retention credit provided under Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act, as amended by section 207 of the Taxpayer…
• n-2021-24 This notice that amplifies the guidance in Notice 2020-22, 2020-17 I.R.B.
• n-2021-25 This notice provides guidance regarding the temporary 100-percent deduction for expenses that are paid or incurred after December 31, 2020, and before January 1, 2023, for food or beverages provided…
• n-2021-27 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2021 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2021-28 This notice requests public recommendations for published guidance projects to be included on the 2021-2022 Priority Guidance Plan.
• n-2021-29 This notice publishes the reference price under § 45K(d)(2)(C) of the Internal Revenue Code for calendar year 2020.
• n-2021-30 The notice announces that under § 613A(c)(6)(C) of the Internal Revenue Code, the applicable percentage for purposes of determining percentage depletion on marginal properties for calendar year 2021…
• n-2021-31 This notice provides guidance on issues relating to the application of § 9501 of the American Rescue Plan Act of 2021 (the ARP), which provides temporary premium assistance for Consolidated Omnibus…
• n-2021-32 This notice provides the inflation adjustment factors and reference prices for calendar year 2021 that are used to determine the availability of the renewable electricity production credit, the…
• n-2021-33 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2021 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2021-34 This notice provides the applicable reference price for qualified natural gas production from qualified marginal wells during taxable years beginning in calendar year 2020 for the purpose of…
• n-2021-35 The notice publishes the inflation adjustment factor for the carbon oxide sequestration credit under § 45Q for calendar year 2021.
• n-2021-36 This Notice announces that the Treasury Department and the IRS intend to amend the regulations under sections 59A and 6038A to defer the applicability date of certain provisions of the regulations…
• n-2021-37 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2021 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2021-38 Notice 2021-38 provides guidance under § 432(k) of the Code to sponsors of multiemployer defined benefit pension plans that are required to reinstate certain previously suspended benefits as a…
• n-2021-39 Transition penalty relief for taxable years that begin in 2021 with respect to new Schedules K-2 and K-3 required for Forms 1065, U.S.
• n-2021-40 This notice is a 12-month extension of the relief provided in Notice 2020-42, as extended by Notice 2021-3.
• n-2021-41 Beginning of Construction for Sections 45 and 48; Extension of Continuity Safe Harbor to Address Delays Related to COVID-19 and Clarification of the Continuity Requirement.
• n-2021-42 This notice extends the federal income and employment tax treatment provided in Notice 2020-46, 2020-27 I.R.B.
• n-2021-43 The notice provides transition relief related to the work opportunity credit by giving employers additional time to submit a certification request to a Designated Local Agency for the targeted groups…
• n-2021-44 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2021 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2021-45 This notice advises State and local housing credit agencies that allocate low-income housing tax credits under § 42 of the Internal Revenue Code of the county and parish-level populations residing in…
• n-2021-47 The notice announces the inflation adjustment factor and phase-out amount for the enhanced oil recovery credit for taxable years beginning in the 2021 calendar year.
• n-2021-49 Notice 2021-49 provides guidance on the employee retention credit provided under section 3134 of the Internal Revenue Code (the Code), as added by section 9651 of the American Rescue Plan Act (ARP)…
• n-2021-50 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2021 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2021-51 The notice announces that the Treasury Department and the IRS intend to amend certain regulations under sections 1446(a) and 1446(f) to defer the applicability date to January 1, 2023.
• n-2021-53 Notice 2021-53 provides guidance to employers on the requirement to report the amount of qualified sick leave wages and qualified family leave wages paid to employees under the Families First…
• n-2021-54 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2021 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2021-55 This notice explains the circumstances under which the four-year replacement period under section 1033(e)(2) is extended for livestock sold on account of drought.
• n-2021-56 This notice sets forth current standards that a limited liability company (LLC) must satisfy to receive a determination letter recognizing it as tax-exempt under section 501(a) of the Internal…
• n-2021-57 Notice 2021-57 provides guidance to multiemployer defined benefit pension plan sponsors and actuaries on the application of funding relief under IRC § 431 and elections under IRC § 432 in accordance…
• n-2021-59 This Notice announces that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to amend the regulations under section 987 to defer the applicability…
• n-2021-60 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2021 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2021-61 Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans.
• n-2021-62 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2021 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2021-63 This notice provides guidance regarding the temporary 100-percent deduction for expenses that are paid or incurred after December 31, 2020, and before January 1, 2023, for food or beverages provided…
• n-2021-64 This notice contains the 2021 Required Amendments List.
• n-2021-65 Notice 2021-65 provides guidance regarding the retroactive termination of the employee retention credit under IRC section 3134 in the fourth calendar quarter of 2021 for employers who are not…
• n-2021-66 Notice 2021-66 provides the initial list of taxable substances under section 4672(a) required by section section 80201(c)(3) of the Infrastructure Investment and Jobs Act (Public Law 117-58, 135 Stat.
• rp-2021-1 This procedure contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Employee Benefits, Exempt…
• rp-2021-2 This procedure explains when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs).
• rp-2021-3 The revenue procedure provides a revised list of areas of the Code under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and…
• rp-2021-4 This document updates Rev.
• rp-2021-5 This revenue procedure sets forth procedures for issuing determination letters on issues under the jurisdiction of the Director, Exempt Organizations (EO) Rulings and Agreements.
• rp-2021-7 Areas in which rulings will not be issued, Associate Chief Counsel (International).
• rp-2021-8 This revenue procedure makes certain modifications to Rev.
• rp-2021-9 This revenue procedure provides a safe harbor that allows a trade or business that manages or operates a qualified residential living facility to be treated as a real property trade or business…
• rp-2021-10 This revenue procedure provides procedures for an issuer of tax-advantaged bonds (as defined in § 1.150-1(b) of the Income Tax Regulations (Regulations)) to request an administrative appeal to the…
• rp-2021-11 This Revenue Procedure provides methods for calculating W-2 wages for purposes of section 199A(g)(1)(B)(i), which, for certain specified agricultural or horticultural cooperatives provides a…
• rp-2021-12 This revenue procedure extends to September 30, 2021, the expiration dates relevant to the application of the safe harbors in Rev.
• rp-2021-14 This revenue procedure provides guidance regarding elections and revocations related to § 2303(e) of the Coronavirus Aid, Relief, and Economic Security Act, Public Law 116-136, 134 Stat.
• rp-2021-15 This revenue procedure provides a safe harbor for eligible educators, within the meaning of § 62(d)(1) of the Internal Revenue Code, to treat unreimbursed expenses paid or incurred after March 12…
• rp-2021-17 This revenue procedure provides issuers of qualified mortgage bonds, as defined in § 143(a) of the Internal Revenue Code (Code), and issuers of mortgage credit certificates, as defined in § 25(c)…
• rp-2021-18 Revenue Procedure 2021-18 provides an automatic procedure for a State or local government in which an empowerment zone is located to extend the empowerment zone designation made under section 1391(a)…
• rp-2021-19 This revenue procedure provides guidance with respect to the United States and area median gross income figures for use by issuers of qualified mortgage bonds under § 143(a) of the Internal Revenue…
• rp-2021-20 This revenue procedure provides a safe harbor for certain taxpayers that received a loan pursuant to the Paycheck Protection Program (PPP) and, based on guidance issued by the Department of the…
• rp-2021-21 Generally, U.S.
• rp-2021-22 General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), Schedule R (Form 941), and Form 8974.
• rp-2021-23 This procedure modifies and supersedes specific provisions of Rev.
• rp-2021-24 This revenue procedure provides two procedures for individuals not otherwise required to file 2020 Federal income tax returns to file returns to receive advance child tax credit payments, 2020…
• rp-2021-25 This revenue procedure provides the 2022 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code and the maximum amount that may be made…
• rp-2021-26 This procedure expands, for a limited period, the availability of automatic consent for controlled foreign corporations (“CFCs”) to change their methods of accounting for depreciation to the…
• rp-2021-27 This procedure provides specifications for the private printing of red-ink substitutes for the 2021 revisions of certain information returns.
• rp-2021-28 The Taxpayer Certainty and Disaster Tax Relief Act of 2020 (TCDTRA), enacted in December 2020, retroactively provides a recovery period of 30 years under the alternative depreciation system in §…
• rp-2021-29 This document contains a draft Revenue Procedure allowing an eligible partnership to file an amended Form 1065, U.S.
• rp-2021-30
• rp-2021-31 This revenue procedure provides: (1) two tables of limitations on depreciation deductions for owners of passenger automobiles placed in service by the taxpayer during calendar year 2021; and (2) a…
• rp-2021-32 This revenue procedure updates and supersedes Rev.
• rp-2021-33 This revenue procedure provides a safe harbor that permits a taxpayer to exclude certain items from “gross receipts” under §§ 448(c) and 6033 of the Internal Revenue Code (Code), as applicable…
• rp-2021-34 This revenue procedure modifies Rev.
• rp-2021-35
• rp-2021-36 This revenue procedure provides the applicable percentage table in § 36B(b)(3)(A) of the Internal Revenue Code for taxable years beginning in calendar year 2022.
• rp-2021-41 Revenue Procedure 2021-41 provides domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance…
• rp-2021-42 General Rules and Specifications for Substitute Forms and Schedules.
• rp-2021-43 This revenue procedure provides safe harbors for when an obligation described in § 42(h)(4)(A) of the Internal Revenue Code or an allocation of a low-income housing credit dollar amount is more than…
• rp-2021-44 This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 2021.
• rp-2021-45 This revenue procedure sets forth inflation-adjusted items for 2022 for various provisions of the Internal Revenue Code of 1986 (Code), as amended, as of November 10, 2021.
• rp-2021-46 This procedure provides specifications for the private printing of red-ink substitutes for the 2021 Forms W-2 and W-3.
• rp-2021-47 This revenue procedure addresses the federal income tax treatment and information reporting requirements for payments made to or on behalf of financially distressed individual homeowners by certain…
• rp-2021-48 This revenue procedure provides that taxpayers may treat amounts that are excluded from gross income (tax-exempt income) in connection with the forgiveness of Paycheck Protection Program (PPP) Loans…
• rp-2021-49 This revenue procedure provides guidance for partnerships and consolidated groups regarding amounts excluded from gross income and deductions relating to the Paycheck Protection Program and certain…
• rp-2021-50 This document contains a draft Revenue Procedure allowing an eligible partnership to file an amended Form 1065, U.S.
• rp-2021-52 This revenue procedure will update Rev.
• rp-2021-53 This revenue procedure provides temporary guidance regarding the treatment of certain stock distributions by publicly offered real estate investment trusts (REITs) and publicly offered regulated…
• rp-2021-54 The revenue procedure sets forth the unpaid loss discount factors for the 2021 accident year for purposes of section 846 of the Internal Revenue Code.
• rr-2021-1 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2021-2 This revenue ruling obsoletes Notice 2020-32, 2020-21 I.R.B.
• rr-2021-3 This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effective January 1, 2021.
• rr-2021-4 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2021-5 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2021-6 Interest rates: underpayments and overpayments.
• rr-2021-7 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2021-8 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2021-9 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2021-11 Fringe benefits aircraft valuation formula.
• rr-2021-12 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2021-13 The revenue ruling explains that: (1) an acid gas removal unit at an industrial facility is a component of carbon capture equipment within the meaning of § 1.45Q-2(c); (2) an investor in certain…
• rr-2021-14 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2021-15 Special Use Value: Farms: Interest Rates.
• rr-2021-16 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2021-17 Interest rates: underpayments and overpayments.
• rr-2021-18 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2021-19 Fringe benefits aircraft valuation formula.
• rr-2021-20 This revenue ruling provides guidance regarding whether the 4 percent applicable percentage (4 percent floor) under § 42(b)(3) of the Internal Revenue Code applies to the low-income buildings…
• rr-2021-21 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2021-22 Section 995 - Taxation of DISC Income to Shareholders.
• rr-2021-23 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2021-24 Interest rates: underpayments and overpayments.
• ann-2022-3 This Announcement is being issued to provide notification to all consumers of the Internal Revenue Bulletin, that there were no articles submitted for publication in IRB 2022-8, dated Tuesday…
• ann-2022-4 This Announcement is being issued to provide notification to all consumers of the Internal Revenue Bulletin, that there were no articles submitted for publication in IRB 2022-9, dated Monday…
• ann-2022-5 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2022-6 The announcement notifies taxpayers of a temporary suspension of the IRS prototype IRA opinion letter program.
• ann-2022-7 This Announcement is issued pursuant to § 521(b) of Pub.
• ann-2022-8 This Announcement is being issued to provide notification to all consumers of the Internal Revenue Bulletin, that there were no articles submitted for publication in IRB 2022-19, dated Monday, May 9…
• ann-2022-9 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2022-10 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2022-11 This Announcement is being issued to provide notification to all consumers of the Internal Revenue Bulletin, that there were no articles submitted for publication in IRB 2022-24, dated Monday, June…
• ann-2022-12 Revocation of IRC Section 501(c)(3) organization for failure to meet the code section requirements.
• ann-2022-13 This Announcement advises the public that the Internal Revenue Service is revising the optional standard mileage rates for computing the deductible costs of operating an automobile for business…
• ann-2022-14 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2022-15 Revocation of IRC 501(c)(3) organization for failure to meet the code section requirements.
• ann-2022-16 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2022-17 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2022-18 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2022-19 Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.
• ann-2022-20 This Announcement is being issued to provide notification to all consumers of the Internal Revenue Bulletin, that there were no articles submitted for publication in IRB 2022-38, dated Monday…
• ann-2022-21 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2022-22 This announcement contains a correction to Notice 2022-41, 2022-43 I.R.B.
• ann-2022-23 Following enactment of Public Law 117-169, 136 Stat.
• ann-2022-24 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2022-25 Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.
• ann-2022-26 Announcement 2022-26 notifies taxpayers that payments by the County of Suffolk in the state of New York to residential property owners under Suffolk County’s Septic Improvement Program (SIP Program)…
• ann-2022-27 This announcement reminds State and local housing credit agencies of an impending deadline applicable to certain allocations of housing credit dollar amounts under § 42 of the Internal Revenue Code.
• ann-2022-28 This announcement is being released in conjunction with proposed regulations identifying certain syndicated conservation easement transactions as listed transactions.
• n-2022-1 This notice directs lenders or servicers of student loans that they should not file information returns or furnish payee statements under section 6050P of the Internal Revenue Code (Code) to report…
• n-2022-2 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2021 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2022-3 This notice provides the optional 2022 standard mileage rates for taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense…
• n-2022-4 Sections 4375 and 4376, added to the Code by the Affordable Care Act, impose a fee on issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans to help…
• n-2022-5 Because of the Coronavirus Disease 2019 (COVID-19) pandemic, the Department of the Treasury and the Internal Revenue Service issued Notice 2021-12, 2021-6 I.R.B.
• n-2022-6 This notice updates the life expectancy and mortality tables used to determine substantially equal periodic payments under the methods set forth in Rev.
• n-2022-7 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2021 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2022-8 The notice sets forth the 2022 Cumulative List of Changes in Section 403(b) Requirements for Section 403(b) Pre-approved Plans (2022 Cumulative List).
• n-2022-9 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2022 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2022-10 Notice 2022-10 provides for adjustments to the limitation on housing expenses for purposes of section 911 of the Internal Revenue Code for the 2022 tax year.
• n-2022-12 Resident populations of the 50 states, the District of Columbia, Puerto Rico, and the insular areas for purposes of determining the 2022 calendar year (1) state housing credit ceiling under section…
• n-2022-13 Notice 2022-13 provides a waiver of the addition to tax under section 6654 for underpayment of estimated income tax by qualifying farmers and fishermen described in the notice.
• n-2022-14 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2022 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2022-15 This notice provides relief for the third and fourth calendar quarters of 2022, and the first calendar quarter of 2023, regarding the failure to deposit penalties imposed by section 6656 of the…
• n-2022-16 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2022 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2022-17 This notice publishes the reference price under § 45K(d)(2)(C) of the Internal Revenue Code for calendar year 2021.
• n-2022-18 The notice provides the applicable reference price for qualified natural gas production from qualified marginal wells during taxable years beginning in calendar year 2021 for the purpose of…
• n-2022-19 This notice announces the inflation adjustment factor and phase-out amount for the enhanced oil recovery credit for taxable years beginning in the 2022 calendar year.
• n-2022-20 This notice publishes the inflation adjustment factor and reference price for calendar year 2022 for the renewable electricity production credit under section 45 of the Internal Revenue Code.
• n-2022-21 Notice 2022-21 invites the public to submit recommendations for items to be included on the 2022-2023 Priority Guidance Plan.
• n-2022-22 This notice sets forth the updated mortality improvement rates and static mortality tables that are used for purposes of determining minimum funding requirements under § 430(h)(3) for 2023 and…
• n-2022-23 This notice sets forth proposed changes to the qualified intermediary (QI) withholding agreement (QI agreement) described in §1.1441-1(e)(5) and (6) that will permit a QI to assume withholding and…
• n-2022-24 The notice announces that under § 613A(c)(6)(C) of the Internal Revenue Code, the applicable percentage for purposes of determining percentage depletion on marginal properties for calendar year 2022…
• n-2022-25 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2022 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2022-27 This notice is a 6-month extension of the relief provided in Notice 2020-42, as extended by Notice 2021-3 and Notice 2021-40.
• n-2022-28 Notice 2022-28 provides guidance under the Internal Revenue Code (Code) to employees and employers using employer leave-based donation programs on the federal income and employment tax treatment of…
• n-2022-29 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2022 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2022-30 This Notice announces that the Treasury Department and the IRS intend to amend the regulations under sections 59A and 6038A to defer the applicability date of certain provisions of the regulations…
• n-2022-31 This notice provides guidance regarding the changes made by section 9707 of the American Rescue Plan Act of 2021 to the election of alternative minimum funding standards under section 430(m) of the…
• n-2022-32 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2022 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2022-33 Notice 2022-33 extends the deadlines for amending a retirement plan or IRA to reflect the provisions of Division O of the Further Consolidated Appropriations Act, 2020, Pub.
• n-2022-34 This Notice announces that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to amend the regulations under section 987 to defer the applicability…
• n-2022-35 Notice 2022-35 provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under §417(e)(3), and the 24-month average segment rates under §430(h)(2) of the…
• n-2022-36 This notice provides systemic penalty relief to taxpayers for certain civil penalties with respect to 2019 and 2020 returns.
• n-2022-37 This Notice announces that Treasury and the IRS intend to amend the section 871(m) regulations to delay the effective/applicability date of certain rules in those final regulations and extends the…
• n-2022-38 The notice publishes the inflation adjustment factor for the carbon oxide sequestration credit under § 45Q for calendar year 2022.
• n-2022-39 Notice 2022-39 provides rules that claimants must follow to make a one-time claim for the credit and payment allowable under §§ 6426(d) and 6427(e) of the Internal Revenue Code for alternative fuels…
• n-2022-40 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2022 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2022-41 This notice expands the application of the permitted change-in-status rules for health coverage under a section 125 cafeteria plan (cafeteria plan).
• n-2022-42 This Notice announces that the Department of the Treasury and the Internal Revenue Service intend to amend the regulations under section 901 with respect to the application of the noncompulsory…
• n-2022-43 This notice explains the circumstances under which the four-year replacement period under section 1033(e)(2) is extended for livestock sold on account of drought.
• n-2022-44 Optional special per diem rates.
• n-2022-45 Notice 2022-45 extends the deadlines for amending an eligible retirement plan (including an individual retirement arrangement or annuity contract) to reflect the provisions of section 2202 of the…
• n-2022-46 Following enactment of Public Law 117-169, 136 Stat.
• n-2022-47 This notice requests comments on issues concerning §§ 45X and 48C, as amended or added by Public Law 117-169, 136 Stat.
• n-2022-48 Following enactment of Public Law 117-169, 136 Stat.
• n-2022-49 The notice requests comments on issues concerning §§ 45, 48, 45U, 45Y, and 48E, as amended or added by Public Law 117-169, 136 Stat.
• n-2022-50 The notice requests comments on the elective payment provisions under § 6417 and the elective credit transfer provisions under § 6418 of the Internal Revenue Code, as added by § 13801 of Public Law…
• n-2022-51 This notice requests comments on issues concerning §§ 30C, 45, 45L, 45Q, 45U, 45V, 45Y, 45Z, 48, 48C, 48E, and 179D, as amended or added by Public Law 117-169, 136 Stat.
• n-2022-52 The Department of the Treasury and the Internal Revenue Service are issuing this notice to modify and amplify provisions of Notice 2022–05, 2022–5 I.R.B.
• n-2022-53 This notice announces that the Department of the Treasury and the Internal Revenue Service intend to issue final regulations related to required minimum distributions under section 401(a)(9) of the…
• n-2022-54 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2022 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2022-55 Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans.
• n-2022-56 Section 45W, as added by the IRA, provides a credit for purchasing and placing in service qualified commercial clean vehicles during a taxable year.
• n-2022-57 This notice requests comments on general as well as specific questions pertaining to issues arising under § 45Q due to changes made by Public Law 117-169, 136 Stat.
• n-2022-58 Following enactment of Public Law 117-169, 136 Stat.
• n-2022-59 Sections 4375 and 4376 impose a fee on issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans to help fund the Patient-Centered Outcomes Research…
• n-2022-60 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2022 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2022-61 This notice provides guidance on the prevailing wage and apprenticeship requirements that generally apply to certain provisions of the Internal Revenue Code (Code), as amended by the Inflation…
• n-2022-62 This notice sets forth the 2022 Required Amendments List (2022 RA List).
• rp-2022-1 This procedure contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Employee Benefits, Exempt…
• rp-2022-2 This procedure explains when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs).
• rp-2022-3 The revenue procedure provides a revised list of areas of the Code under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and…
• rp-2022-4 This document updates Rev.
• rp-2022-5 This revenue procedure sets forth procedures for issuing determination letters on issues under the jurisdiction of the Director, Exempt Organizations (EO) Rulings and Agreements.
• rp-2022-7 Areas in which rulings will not be issued, Associate Chief Counsel (International).
• rp-2022-8 This revenue procedure modifies Rev.
• rp-2022-9 This revenue procedure modifies Rev.
• rp-2022-10 This revenue procedure establishes an 18-month pilot program that provides an opportunity for fast-track processing of certain private letter ruling requests solely or primarily under the…
• rp-2022-11 The revenue procedure provides the indexing factor to be used by group health plans and health insurance issuers to calculate the qualifying payment amount (QPA) for items or services provided on or…
• rp-2022-12 This revenue procedure provides simplified electronic and paper filing procedures for individuals not otherwise required to file 2021 Federal income tax returns to facilitate their ability to claim…
• rp-2022-13 This revenue procedure modifies and supersedes Notice 2002-5, 2002-1 C.B.
• rp-2022-14 This revenue procedure provides the List of Automatic Changes to which the automatic change procedures in Rev.
• rp-2022-15 General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), Schedule R (Form 941), and Form 8974.
• rp-2022-17 This revenue procedure provides: (1) two tables of limitations on depreciation deductions for owners of passenger automobiles placed in service by the taxpayer during calendar year 2022; and (2) a…
• rp-2022-18 Generally, U.S.
• rp-2022-19 This revenue procedure provides taxpayer assistance procedures, including under § 1362(f) of the Internal Revenue Code (Code), to allow S corporations and their shareholders to resolve frequently…
• rp-2022-20 This revenue procedure provides guidance regarding the public approval requirement under § 147(f) of the Internal Revenue Code for tax-exempt qualified private activity bonds.
• rp-2022-21 This revenue procedure provides issuers of qualified mortgage bonds, as defined in § 143(a) of the Internal Revenue Code (Code), and issuers of mortgage credit certificates, as defined in § 25(c)…
• rp-2022-22 This revenue procedure provides two simplified procedures for bona fide residents of Puerto Rico who are not otherwise required to file taxable year 2021 Federal tax returns, and who meet certain…
• rp-2022-23 This revenue procedure provides guidance allowing a taxpayer to make late elections under §§ 168(j)(8) and 168(l)(3)(D) of the Internal Revenue Code for the taxpayer’s taxable year ending in 2018 or…
• rp-2022-24 This revenue procedure provides the 2023 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code and the maximum amount that may be made…
• rp-2022-25 This procedure provides specifications for the private printing of red-ink substitutes for the 2022 revisions of certain information returns.
• rp-2022-26 The Infrastructure Investment and Jobs Act, Public Law 117-58, 135 Stat.
• rp-2022-28 The IRS will not issue letter rulings on whether a spin-off/termination transaction that involves excess assets results in an employer reversion under section 4980(c)(2) of the Code.
• rp-2022-29 This revenue procedure modifies and supersedes Revenue Procedure 2006-36, 2006-38 I.R.B 498.
• rp-2022-30 This revenue procedure provides specifications for the private printing of red-ink substitutes for the 2022 Forms W-2 and W-3.
• rp-2022-31 Part 1 – INTRODUCTION TO SUBSTITUTE FORMS Section 1.1 – Overview of Revenue Procedure 2022-31 340 Section 1.2 – IRS Contacts 341 Section 1.3 – What’s New 342 Section 1.4 – Definitions 342 Section 1.5…
• rp-2022-32 This revenue procedure provides a simplified method for certain estates to obtain an extension of time under § 301.9100-3 to file a return on or before the fifth anniversary of the decedent’s death…
• rp-2022-34 This revenue procedure provides indexing adjustments for certain provisions under § 36B of the Internal Revenue Code (Code).
• rp-2022-35 This revenue procedure updates and supersedes Rev.
• rp-2022-36 Revenue Procedure 2022-36 provides domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance…
• rp-2022-37 This revenue procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under § 42(h)(3)(D) of the Internal Revenue Code for calendar year 2022.
• rp-2022-38 This revenue procedure sets forth inflation-adjusted items for 2023 for various Code provisions as in effect on October 18, 2022.
• rp-2022-39 The revenue procedure obsoletes and replaces existing Revenue Procedure 94-69, 1994-2 C.B.
• rp-2022-40 PART I – OVERVIEW SECTION 1.
• rp-2022-41 This revenue procedure specifies when information shown on a return in accordance with the applicable forms and instructions will be an adequate disclosure for purposes of reducing an understatement…
• rp-2022-42 This revenue procedure sets forth the procedures under § 30D(d)(3) for qualified manufacturers to enter into a written agreement with the Secretary under which such a manufacturer agrees to make…
• rp-2022-43 This Revenue Procedure sets forth the final qualified intermediary (QI) withholding agreement (QI agreement) entered into by the Internal Revenue Service and certain foreign persons under Treas.
• rr-2022-1 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2022-2 This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, for the 2022 plan year.
• rr-2022-3 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2022-4 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2022-5 Interest rates: underpayments and overpayments.
• rr-2022-6 Fringe benefits aircraft valuation formula.
• rr-2022-7 This ruling updates Rev.
• rr-2022-8 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2022-9 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2022-10 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2022-11 Interest rates: underpayments and overpayments.
• rr-2022-12 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2022-13 This revenue ruling addresses the application of section 432(b)(7) in the case of a merger of a multiemployer defined benefit pension plan that receives special financial assistance (SFA) from the…
• rr-2022-14 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2022-15 Interest rates: underpayments and overpayments.
• rr-2022-16 Special Use Value: Farms: Interest Rates.
• rr-2022-17 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2022-18 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2022-19 Fringe benefits aircraft valuation formula.
• rr-2022-20 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2022-21 Section 995 - Taxation of DISC Income to Shareholders.
• rr-2022-22 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2022-23 Interest rates: underpayments and overpayments.
• rr-2022-24 This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, for the 2023 plan year.
• ann-2023-1 This announcement notifies taxpayers of the applicable reference standard required to be used to determine the amount of the energy efficient commercial building property deduction allowed under §…
• ann-2023-2 Section 80603 of the Infrastructure and Investment and Jobs Act, Pub.
• ann-2023-3 This Announcement is being issued to provide notification to all consumers of the Internal Revenue Bulletin, that there were no articles submitted for publication in IRB 2023-5, dated Monday, January…
• ann-2023-4 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2023-5 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2023-6 This announcement notifies the public that the IRS intends to issue opinion letters on February 28, 2023, or, in some cases, as soon as possible thereafter, for pre-approved defined benefit plans…
• ann-2023-7 This announcement informs Federal civilian employees and other civilians who are not employed by the Federal government who received certain payments in 2022 and 2023 from the Department of Defense…
• ann-2023-8 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2023-9 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2023-10 This Announcement is issued pursuant to § 521(b) of Pub.
• ann-2023-11 This announcement notifies the public that a proposed regulation is being issued that identifies certain micro-captive transactions as listed transactions within the meaning of § 1.6011-4(b)(2) of…
• ann-2023-12 Announcement 2023-12 informs taxpayers and practitioners that the Internal Revenue Service has revised Form 3115, Application for Change in Accounting Method, and its instructions.
• ann-2023-13 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2023-14 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2023-15 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2023-16 This announcement alerts the public that the IRS will no longer conduct public hearings on notices of proposed rulemaking solely by telephone for proposed regulations published in the Federal…
• ann-2023-17
• ann-2023-18 The purposes of this announcement are to announce that: (1) taxpayers will not be required to report the new excise tax imposed by section 4501 of the Internal Revenue Code on repurchases of…
• ann-2023-19 Revocation of IRC 501(c) (3) Organizations for failure to meet the code section requirements Contributions made to the Organizations by individual donors are no longer deductible under IRC 170…
• ann-2023-20 Revocation of IRC 501(c) (3) Organizations for failure to meet the code section requirements Contributions made to the Organizations by individual donors are no longer deductible under IRC 170…
• ann-2023-21 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2023-22 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2023-23 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2023-24 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2023-29 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2023-30 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2023-31 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2023-32 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2023-33 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2023-34 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2023-35 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• n-2023-1 This notice informs taxpayers that the Department of the Treasury and the Internal Revenue Service (IRS) intend to propose regulations addressing the definitions of certain terms in respect of the…
• n-2023-2 This notice announces forthcoming proposed regulations addressing the application of the stock repurchase excise tax under section 4501 of the Internal Revenue Code, enacted as part of Public Law…
• n-2023-3 This notice provides the optional 2023 standard mileage rates for taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense…
• n-2023-4 This notice provides the indexing factors to be used by group health plans and health insurance issuers to calculate the qualifying payment amount (QPA) for items or services provided on or after…
• n-2023-5 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2022 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2023-6 Notice 2023-6 provides guidance on the new sustainable aviation fuel credits under §§ 40B and 6426(k) of the Internal Revenue Code and related credit and payment rules under §§ 34(a)(3), 38, 87, and…
• n-2023-7 This notice announces the intention of the Department of the Treasury and the Internal Revenue Service to issue proposed regulations addressing the application of the corporate alternate minimum tax…
• n-2023-8 This notice provides additional guidance for brokers to comply with the provisions of the final regulations under section 1446(f) (and certain provisions of the final regulations that apply to…
• n-2023-9 This notice informs taxpayers that based on analysis by the Department of Energy of representative qualified commercial clean vehicles and comparable internal combustion engine vehicles, the…
• n-2023-10 This notice provides that calendar year 2022 will be regarded as a transition period for purposes of IRS enforcement and administration of the modified de minimis exception for third party settlement…
• n-2023-11 The Notice is intended to provide FATCA reporting relief to Model 1 FFIs who have been unable to obtain US TINs for their pre-existing accounts that are US reportable accounts; as part of the relief…
• n-2023-12 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2023 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2023-13 This guidance contains a notice of proposed revenue procedure establishing the Service Industry Tip Compliance Agreement (SITCA) program.
• n-2023-16 This notice modifies Notice 2023-1, 2023-1 I.R.B.
• n-2023-17 This notice establishes the program to allocate environmental justice solar and wind capacity limitation, as required under § 48(e) of the Internal Revenue Code.
• n-2023-18 The notice establishes the section 48C(e) program to allocate $10 billion of section 48C credits ($4 billion of which may only be allocated to projects located in certain energy communities census…
• n-2023-19 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2023 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2023-20 This notice provides interim guidance to insurance companies and certain other taxpayers related to their determination of adjusted financial statement income (AFSI) for purposes of the corporate…
• n-2023-21 This notice under § 7508A of the Internal Revenue Code postpones the beginning of the lookback periods under § 6511 for certain taxpayers to file a claim for refund.
• n-2023-22 Resident populations of the 50 states, the District of Columbia, Puerto Rico, and the insular areas for purposes of determining the 2023 calendar year (1) state housing credit ceiling under section…
• n-2023-23 Notice 2023-23 provides guidance to financial institutions on reporting required minimum distributions (RMD) for 2023 after the amendment to section 401(a)(9) of the Internal Revenue Code made by…
• n-2023-24 This notice provides the general rules for determining the credit for production from advanced nuclear power facilities under § 45J (§ 45J credit) and that the amount of the unutilized national…
• n-2023-25 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2023 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2023-26 Notice 2023-26 provides for adjustments to the limitation on housing expenses for purposes of section 911 of the Internal Revenue Code for the 2023 tax year.
• n-2023-27 The notice announces that the Treasury Department and the IRS intend to issue guidance related to the treatment of certain nonfungible tokens (NFTs) as section 408(m) collectibles.
• n-2023-28 The Infrastructure Investment and Jobs Act reinstated the excise taxes imposed by sections 4661 and 4671 of the Internal Revenue Code (the Superfund chemical taxes), effective July 1, 2022.
• n-2023-29 The Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to propose regulations (forthcoming proposed regulations) addressing the application of the rules…
• n-2023-30 This notice publishes the safe harbor deed language for extinguishment and boundary line adjustment clauses required by § 605(d)(1) of the SECURE 2.0 Act of 2022, enacted as Division T of the…
• n-2023-31 This Notice announces that when proposed regulations under section 903 (REG-112096-22) are finalized, the Treasury Department and the IRS intend to extend the transition period for the single-country…
• n-2023-33 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2023 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2023-34 The Notice updates the background section of Notice 2014-21 to reflect that certain foreign jurisdictions have enacted laws that characterize Bitcoin as legal tender.
• n-2023-36 The Department of the Treasury and the Internal Revenue Service invite the public to submit recommendations for items to be included on the 2023-2024 Priority Guidance Plan.
• n-2023-37 In response to the end of the Coronavirus Disease 2019 (COVID-19) public health emergency and the National Emergency Concerning the Novel Coronavirus Disease 2019 Pandemic, this notice modifies prior…
• n-2023-38 The notice provides the general rules taxpayers must satisfy to qualify for the domestic content bonus credit amounts.
• n-2023-39 This notice describes proposed amendments to the Income Tax Regulations (26 CFR part 1) under § 148 of the Internal Revenue Code (Code) that the Department of the Treasury and the Internal Revenue…
• n-2023-40 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2023 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2023-41 The notice provides the applicable reference price for qualified natural gas production from qualified marginal wells during taxable years beginning in calendar year 2022 for the purpose of…
• n-2023-42 This notice provides relief from the addition to tax under § 6655 of the Internal Revenue Code (Code) in connection with the application of the new corporate alternative minimum tax (CAMT), as added…
• n-2023-43 Section 305 of the SECURE 2.0 Act expands the Self-Correction Program under EPCRS and requires that Rev.
• n-2023-44 This notice updates the version of Appendix A (defining qualifying advance energy projects) with clearer definitions and examples and updates the earlier version of Appendix B (providing the…
• n-2023-45 This notice clarifies section 5.02(3) of Notice 2023-29, released in IR-2023-69, which describes requirements for a brownfield site safe harbor for projects with a nameplate capacity of not greater…
• n-2023-46 This notice publishes the inflation adjustment factor for the carbon oxide sequestration credit under § 45Q for calendar year 2023.
• n-2023-47 This notice publishes lists of information that taxpayers may use to determine whether they meet certain requirements under the Statistical Area Category or the Coal Closure Category as described in…
• n-2023-48 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2023 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2023-49 This notice publishes the reference price under § 45K(d)(2)(C) of the Internal Revenue Code for calendar year 2022.
• n-2023-50 This notice announces that under § 613A(c)(6)(C) of the Internal Revenue Code, the applicable percentage for purposes of determining percentage depletion on marginal properties for calendar year 2023…
• n-2023-51 This notice publishes the inflation adjustment factor and reference price for calendar year 2023 for the renewable electricity production credit under section 45 of the Internal Revenue Code.
• n-2023-52 Section 5000D of the Internal Revenue Code imposes an excise tax on certain sales of certain drugs by manufacturers, producers, and importers of the drugs.
• n-2023-53 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2023 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2023-54 The notice provides transition relief in connection with the change to the required beginning date of required minimum distributions (RMDs) from IRAs and employer plans pursuant to section 107 of the…
• n-2023-55 The notice provides temporary relief in determining whether a foreign tax meets the definition of a foreign income tax under sections 901 and 903 for the 2022 and 2023 tax years (the relief period).
• n-2023-56 This notice describes the rules that the Internal Revenue Service (IRS) applies in determining the Federal income tax consequences of refunds of State or local taxes and certain other payments made…
• n-2023-57 The notice announces the inflation adjustment factor and phase-out amount for the enhanced oil recovery credit for taxable years beginning in the 2023 calendar year.
• n-2023-58 The notice provides the applicable reference price for qualified natural gas production from qualified marginal wells during taxable years beginning in calendar year 2023 for the purpose of…
• n-2023-59 The notice announces forthcoming proposed regulations and provides interim guidance regarding Home Energy Audits for purposes of the § 25C energy efficient home improvement credit, as well as a…
• n-2023-61 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2023 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2023-63 Notice 2023-63 announces the IRS’ intent to issue regulatory guidance to address issues regarding specified research or experimental expenditures under § 174.
• n-2023-64 This notice provides additional interim guidance that is intended to further clarify the application of the new corporate alternative minimum tax (CAMT), as added to the Code by the Inflation…
• n-2023-65 This notice provides guidance on the new energy efficient home credit under § 45L of the Internal Revenue Code, as amended by § 13304 of Public Law 117-169, 136 Stat.
• n-2023-66 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2023 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2023-67 This notice explains the circumstances under which the four-year replacement period under section 1033(e)(2) is extended for livestock sold on account of drought.
• n-2023-68 Optional special per diem rates.
• n-2023-69 Notice 2023-69 provides guidance on certain charitable relief to aid victims of the Hawaii wildfires that began on August 8, 2023.
• n-2023-70 Sections 4375 and 4376 impose a fee on issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans to help fund the Patient-Centered Outcomes Research…
• n-2023-71 This notice grants relief under § 7508A of the Internal Revenue Code to taxpayers affected by the October 7, 2023 terrorist attacks in the State of Israel.
• n-2023-72 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2023 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2023-73 This notice specifies a mortality table for use in determining minimum present value under § 417(e)(3) of the Code and section 205(g)(3) of ERISA for distributions with annuity starting dates that…
• n-2023-74 Notice 2023-74 provides that calendar year 2023 will be regarded as a further transition period for purposes of IRS enforcement and administration of the minimum reporting threshold for Form 1099-K…
• n-2023-75 Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans.
• n-2023-76 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2023 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2023-79 This notice sets forth the 2023 Required Amendments List (2023 RA List).
• n-2023-80 This notice announces that Treasury and the IRS intend to issue proposed regulations to address the application of the foreign tax credit and related rules and the dual consolidated loss (DCL) rules…
• rp-2023-1 This procedure contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Employee Benefits, Exempt…
• rp-2023-2 This procedure explains when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs).
• rp-2023-3 The revenue procedure provides a revised list of areas of the Code under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and…
• rp-2023-4 This document updates Rev.
• rp-2023-5 This revenue procedure sets forth procedures for issuing determination letters on issues under the jurisdiction of the Director, Exempt Organizations (EO) Rulings and Agreements.
• rp-2023-7 Areas in which rulings will not be issued, Associate Chief Counsel (International).
• rp-2023-8 This revenue procedure modifies Rev.
• rp-2023-9 This revenue procedure obsoletes Rev.
• rp-2023-10 This revenue procedure prescribes the loss payment patterns for the 2022 determination year and the discount factors for the 2022 accident year for use by insurance companies in computing discounted…
• rp-2023-11 This revenue procedure modifies and supersedes Rev.
• rp-2023-12 This revenue procedure has been drafted in order to modify specific language in Rev.
• rp-2023-13 General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), Schedule R (Form 941), and Form 8974.
• rp-2023-14 This revenue procedure provides: (1) two tables of limitations on depreciation deductions for owners of passenger automobiles placed in service by the taxpayer during calendar year 2023; and (2) a…
• rp-2023-15 This revenue procedure provides a safe harbor method of accounting that taxpayers may use to determine whether expenses to repair, maintain, replace, or improve natural gas transmission and…
• rp-2023-17 This revenue procedure provides indexing adjustments for the applicable dollar amounts under section 4980H(c)(1) and (b)(1) of the Internal Revenue Code.
• rp-2023-18 This revenue procedure modifies and supersedes both Rev.
• rp-2023-19 Generally, U.S.
• rp-2023-20 This revenue procedure modifies the effective date of additions to the list of taxable substances under § 4672(a) of the Internal Revenue Code (List).
• rp-2023-21 Revenue Procedure 2023-21 provides domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance…
• rp-2023-22 This Revenue Procedure provides issuers of qualified mortgage bonds, as defined in section 143(a) of the Internal Revenue Code, and issuers of mortgage credit certificates, as defined in section…
• rp-2023-23 This revenue procedure provides the 2024 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code and the maximum amount that may be made…
• rp-2023-24 Revenue Procedure 2023-24 updates the List of Automatic Procedures as established in Treasury and IRS guidance for taxpayer-initiated requests for changes in methods of accounting.
• rp-2023-25 This revenue procedure provides specifications for the private printing of red-ink substitutes for the 2023 Forms W-2 and W-3.
• rp-2023-26 This revenue procedure describes a program that provides an opportunity for fast-track processing of certain requests for letter rulings solely or primarily under the jurisdiction of the Associate…
• rp-2023-27 This revenue procedure provides clarifying and procedural guidance applicable to the low-income communities bonus credit program for the energy investment credit established pursuant to the Inflation…
• rp-2023-28 General Rules and Specifications for Substitute Forms and Schedules This procedure provides guidelines and general requirements for the development, printing, and approval of the 2023 substitute tax…
• rp-2023-30 This procedure provides specifications for the private printing of red-ink substitutes for the 2023 revisions of certain information returns.
• rp-2023-31 This revenue procedure supersedes Rev.
• rp-2023-32 This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 2023.
• rp-2023-33 This revenue procedure sets forth the procedures under §§ 30D(g) and 25E(f) of the Code for the transfer of the clean vehicle credit and previously-owned clean vehicle credit from the taxpayer to an…
• rp-2023-34 This revenue procedure sets forth inflation-adjusted items for 2024 for various Code provisions as in effect on November 9, 2023.
• rp-2023-35 This revenue procedure provides that a redemption of money market fund shares will not be treated as part of a wash sale under § 1091 of the Internal Revenue Code.
• rp-2023-36 This revenue procedure updates and supersedes Rev.
• rp-2023-37 This revenue procedure sets forth the rules regarding qualified pre-approved plans and section 403(b) pre-approved plans, and combines, conforms, clarifies, and updates rules for those plans…
• rp-2023-38 This revenue procedure updates the procedures under § 30D(d)(3) of the Internal Revenue Code (Code) for qualified manufacturers to enter into a written agreement with the Secretary of the Treasury or…
• rp-2023-39 This revenue procedure provides specifications for the private printing of red-ink and black-and-white substitutes for the August 2023 revisions of Forms W-2c and W-3c.
• rp-2023-40 This proposed revenue procedure specifies when information shown on a return in accordance with the applicable forms and instructions will be an adequate disclosure for purposes of reducing an…
• rp-2023-41 The revenue procedure sets forth the unpaid loss discount factors for the 2023 accident year for purposes of section 846 of the Internal Revenue Code.
• rr-2023-1 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2023-2 Revenue Ruling 2023-2 confirms that the basis adjustment under section 1014 generally does not apply to the assets of an irrevocable grantor trust not included in the deceased grantor’s gross estate…
• rr-2023-3 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2023-4 Interest rates: underpayments and overpayments.
• rr-2023-5 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2023-6 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2023-7 Fringe benefits aircraft valuation formula.
• rr-2023-8 This revenue ruling obsoletes Revenue Ruling 58-74, 1958-1 C.B.
• rr-2023-9 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2023-10 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2023-11 Interest rates: underpayments and overpayments.
• rr-2023-12 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2023-13 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2023-14 This revenue ruling provides that if a taxpayer stakes cryptocurrency native to a proof-of-stake blockchain and receives additional units of cryptocurrency as rewards when validation occurs, the fair…
• rr-2023-15 The 2023 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estate of decedents.
• rr-2023-18 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2023-19 Fringe benefits aircraft valuation formula.
• rr-2023-20 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2023-21 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2023-22 Interest rates: underpayments and overpayments.
• rr-2023-23 2023 Base Period T-Bill Rate.
• ann-2024-1 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2024-3 This announcement announces a Voluntary Disclosure Program for taxpayers to resolve refunds or credits for erroneous Employee Retention Credit claims.
• ann-2024-4 Section 80603(b)(3) of the Infrastructure Investment and Jobs Act, Pub.
• ann-2024-5 The United States provided a diplomatic notification, dated July 8, 2022, to the Government of the Republic of Hungary of its termination of the United States-Hungary Tax Treaty.
• ann-2024-10 This announcement addresses the Federal income tax treatment of certain lead service line replacement programs for residential property owners.
• ann-2024-11 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2024-12 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2024-13 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2024-14 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2024-15 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2024-16 This Announcement is issued pursuant to § 521(b) of Pub.
• ann-2024-17 REG-101552-24, 2024-13 I.R.B.
• ann-2024-18 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2024-19 This announcement addresses the Federal income tax treatment of amounts paid for the purchase of energy efficient property and improvements as part of the Department of Energy’s “Home Energy Rebate…
• ann-2024-20 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2024-21 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2024-22 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2024-23 The Internal Revenue Service has revoked its determination that Functional Health Inc qualifies as an organization described in sections 501(c )(3) and 170(c )(2) of the Internal Revenue Code of 1986.
• ann-2024-24 This announcement notifies taxpayers of the applicable Reference Standard 90.1 required under § 179D(c)(2) of the Internal Revenue Code as part of the definition of energy efficient commercial…
• ann-2024-25 This announcement provides the total amount of unallocated environmental justice solar and wind capacity limitation (Capacity Limitation) for the Low-Income Communities Bonus Credit Program (Program)…
• ann-2024-26 Announcement 2024-6 provides notice of the partial suspension of the U.S.-Russia tax treaty.
• ann-2024-27 Daystar Public Radio Inc.
• ann-2024-28 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2024-29 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2024-30 This announcement announces a second Voluntary Disclosure Program for taxpayers to resolve refunds or credits for erroneous Employee Retention Credit claims.
• ann-2024-31 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2024-32 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2024-34 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2024-35 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2024-36 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2024-37 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2024-38 This announcement notifies the public that the IRS intends to issue opinion letters on November 29, 2024, or as soon as possible thereafter, for § 403(b) pre-approved plans that were updated for…
• ann-2024-39 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2024-40 This announcement addresses the Federal income tax treatment of certain amounts paid or incurred pursuant to agreements with the Department of Commerce required under the CHIPS Act of 2022.
• ann-2024-42 The competent authorities of the United States and the Kingdom of Norway have entered a Competent Authority Arrangement under paragraph 2 of Article 27 (Mutual Agreement Procedure) of the Convention…
• n-2024-1 This notice provides the indexing factors to be used by group health plans and health insurance issuers to calculate the qualifying payment amount (QPA) for items or services provided on or after…
• n-2024-2 This notice provides guidance in the form of questions and answers with respect to certain provisions of the SECURE 2.0 Act of 2022.
• n-2024-3 This notice sets forth the 2023 Cumulative List of Changes in Plan Qualification Requirements for Defined Contribution Qualified Pre-approved Plans (2023 Cumulative List).
• n-2024-4 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2023 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2024-5 This notice provides a safe harbor regarding the incremental cost of certain qualified commercial clean vehicles placed in service in calendar year 2024 for purposes of the credit for qualified…
• n-2024-6 Notice 2024-6 discusses a method that can be used to qualify for and calculate the sustainable aviation fuel (SAF) credit, the Renewable Fuel Standard (RFS) program, and also discusses other methods.
• n-2024-7 The IRS temporarily suspended the mailing of certain automated reminder notices for unpaid taxes in February 2022, as announced in IR-2022-31.
• n-2024-8 This notice provides the optional 2024 standard mileage rates for taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense…
• n-2024-9 The notice of intent to propose regulations concerns the statutorily-required exceptions to the elective payment phaseout for entities that do not satisfy the domestic content requirements of §§ 45…
• n-2024-10 This notice provides additional interim guidance regarding the application of the new corporate alternative minimum tax (CAMT), as added to the Code by the Inflation Reduction Act of 2022.
• n-2024-11 This notice updates Notice 2011-64, 2011-37 I.R.B.
• n-2024-12 Notice 2024-12 clarifies and modifies Notice 2023-63, which provided interim guidance to address issues regarding specified research or experimental expenditures under § 174.
• n-2024-13 This notice announces that the Department of the Treasury and the Internal Revenue Service intend to propose regulations to implement the product identification number (PIN) requirement with respect…
• n-2024-16 This notice announces that Treasury and the IRS intend to issue proposed regulations that will address certain basis consequences of internal restructuring transactions in which a U.S.
• n-2024-18 This notice addresses the availability of administrative exemptions from and waivers of the requirements to file returns and other documents in electronic form.
• n-2024-19 This notice provides relief from certain penalties imposed solely for failure of a partnership with unrealized receivables or inventory items to furnish Part IV of Form 8308, Report of a Sale or…
• n-2024-21 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2024 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2024-22 The IRS is issuing initial guidance on pension-linked emergency savings accounts (PLESAs), which are individual accounts, in defined contribution plans, that are designed to encourage employees to…
• n-2024-24 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2024 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2024-25 Resident populations of the 50 states, the District of Columbia, Puerto Rico, and the insular areas for purposes of determining the 2024 calendar year (1) state housing credit ceiling under section…
• n-2024-26 This notice announces that withholding agents (both U.S.
• n-2024-27 This notice requests additional comments on any situations in which an election under § 6417(a) could be made for a credit that was purchased in a transfer for which an election under § 6418(a) is…
• n-2024-28 This notice requests recommendations for the 2024-2025 Priority Guidance Plan.
• n-2024-29 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2024 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2024-30 This notice modifies Notice 2023-29, 2023-29 I.R.B.
• n-2024-31 Notice 2024-31 provides for adjustments to the limitation on housing expenses for purposes of section 911 of the Internal Revenue Code for the 2024 tax year.
• n-2024-32 This notice provides guidance for qualified student loan bonds to clarify certain requirements for tax-exempt bond financing for loan programs of general application approved by a State under §…
• n-2024-35 This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024.
• n-2024-36 This notice clarifies and amplifies the previously established § 48C(e) guidance and allocation procedures published in Notices 2023-18 and 2023-44 by announcing the second round of credit…
• n-2024-37 Notice 2024-37 discusses the new 40BSAF-GREET 2024 model as a qualifying method under section 40B(e)(2) and provides a safe harbor for calculating emissions reduction using the 40BSAF-GREET 2024…
• n-2024-38 This notice accompanies Rev.
• n-2024-39 This notice publishes the inflation adjustment factor for the carbon oxide sequestration credit under § 45Q for calendar year 2024.
• n-2024-40 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2024 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2024-41 This notice modifies the existing domestic content safe harbor in Notice 2023-38, 2023-22 I.R.B.
• n-2024-42 This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of ERISA.
• n-2024-43 This Notice announces that the Treasury Department and the IRS intend to amend the regulations under sections 59A and 6038A to defer the applicability date of certain provisions of the regulations…
• n-2024-44 This Notice announces that Treasury and the IRS intend to amend the section 871(m) regulations to delay the effective/applicability date of certain rules in those final regulations and extends the…
• n-2024-45 This notice publishes the inflation adjustment factors for the credit for production of clean hydrogen under § 45V of the Internal Revenue Code (Code) and the corresponding applicable amounts for…
• n-2024-46 This notice announces that the Commissioner of Internal Revenue (Commissioner) has determined that the February 3, 2023, derailment of a freight train operated by a common carrier in East Palestine…
• n-2024-47 Notice 2024-47 extends the relief provided in Notice 2024-33, which waived the estimated tax penalty imposed under § 6655 (for a corporation’s failure to pay estimated income tax) to the extent…
• n-2024-48 This notice publishes lists of information that taxpayers may use to determine whether they meet certain requirements under the Statistical Area Category or the Coal Closure Category as described in…
• n-2024-49 Notice 2024-49 provides guidance on the registration requirements for the clean fuel production credit.
• n-2024-50 Under section 4672(a)(2), the importer or exporter of any substance may request that the Secretary determine whether such substance should be added to the list of taxable substances (List) or should…
• n-2024-51 This notice publishes the reference price for the nonconventional source production credit under § 45K of the Internal Revenue Code (Code) for calendar year 2023.
• n-2024-52 The notice provides the applicable reference price for qualified natural gas production from qualified marginal wells during taxable years beginning in calendar year 2024 for the purpose of…
• n-2024-53 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2024 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2024-54 This notice announces that the Department of the Treasury and the Internal Revenue Service intend to issue two sets of proposed regulations that would provide special rules for certain transactions…
• n-2024-55 Notice 2024-55 provides guidance in the form of questions and answers with respect to sections 115 and 314 of Division T of the Consolidated Appropriations Act, 2023, Pub.
• n-2024-56 This notice provides transitional relief from penalties for any broker who fails to timely and correctly file and furnish information returns and payee statements under section 6045 for sales of…
• n-2024-57 This notice provides that brokers are not required under section 6045 to file information returns and furnish payee statements with respect to certain identified transactions and that the IRS will…
• n-2024-58 This notice announces the applicable percentage under § 613A of the Internal Revenue Code to be used in determining percentage depletion for marginal properties for the 2024 calendar year.
• n-2024-59 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2024 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2024-60 This notice describes the information that must be included in a written report described in § 1.45Q-4(c)(2) (LCA Report) and provides the procedures a taxpayer must follow to submit the LCA Report…
• n-2024-61 The notice announces the inflation adjustment factor and phase-out amount for the enhanced oil recovery credit for taxable years beginning in the 2024 calendar year.
• n-2024-62 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2024 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2024-63 This notice provides guidance in the form of questions and answers on section 110 of the SECURE 2.0 Act of 2022.
• n-2024-64 On February 12, 2024, the Treasury Department and the IRS published Notice 2024-20, 2024-7 I.R.B.
• n-2024-65 This notice requests comments from the public regarding all aspects of sections 103 and 104 of the SECURE 2.0 Act of 2022.
• n-2024-66 Notice 2024-66 provides relief from the addition to tax under § 6655 for underpayment of estimated income tax by a corporation to the extent the amount of any underpayment is attributable to the…
• n-2024-67 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2024 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2024-68 Optional special per diem rates.
• n-2024-69 This notice publishes the inflation adjustment factor and reference price for calendar year 2024 for the renewable electricity production credit under section 45 of the Internal Revenue Code.
• n-2024-70 This notice explains the circumstances under which the four-year replacement period under section 1033(e)(2) is extended for livestock sold on account of drought.
• n-2024-71 This notice provides a safe harbor under section 213 of the Internal Revenue Code for amounts paid for condoms.
• n-2024-72 This notice grants relief under section 7508A to taxpayers affected by terrorist attacks throughout 2023 and 2024 in the State of Israel.
• n-2024-73 This notice provides guidance regarding discrete issues related to the application of the nondiscrimination rules of section 403(b)(12) with respect to the ERISA long-term, part-time (LTPT) employee…
• n-2024-74 Notice 2024-74 provides additional guidance to taxpayers using the safe harbors in Notice 2024-37 with respect to the sustainable aviation fuel (SAF) credit.
• n-2024-75 This notice expands the list of preventive care benefits permitted to be provided by a high deductible health plan (HDHP) under section 223(c)(2)(C) of the Internal Revenue Code without a deductible…
• n-2024-76 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2024 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2024-77 This notice provides guidance in the form of questions and answers with respect to sections 414(aa) and 402(c)(12) of the Code as added by section 301(b) of the SECURE 2.0 Act.
• n-2024-78 This notice extends the transitional FATCA reporting relief in Notice 2023-11 (with two additional requirements) and is intended to enable the IRS to continue to collect and analyze information…
• n-2024-80 Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans.
• n-2024-81 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2024 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2024-82 This notice sets forth the 2024 Required Amendments List (2024 RA List).
• n-2024-83 Sections 4375 and 4376 impose a fee on issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans to help fund the Patient-Centered Outcomes Research…
• n-2024-84 This notice extends the transition process for claiming a statutory exception to the elective payment phaseouts contained in section 5 of Notice 2024-9, 2024-2 I.R.B.
• n-2024-85 Notice 2024-85 provides that calendar years 2024 and 2025 will be regarded as the final transition period for purposes of IRS enforcement and administration of the minimum reporting threshold for…
• n-2024-86 In order to ensure that plans, participants, beneficiaries, qualified beneficiaries, and claimants in disaster areas are not further adversely affected by Hurricane Helene, Tropical Storm Helene, and…
• rp-2024-1 This procedure contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Employee Benefits, Exempt…
• rp-2024-2 This revenue procedure explains when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs).
• rp-2024-3 The revenue procedure provides a revised list of areas of the Code under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and…
• rp-2024-4 This document updates Rev.
• rp-2024-5 This revenue procedure sets forth procedures for issuing determination letters on issues under the jurisdiction of the Director, Exempt Organizations (EO) Rulings and Agreements.
• rp-2024-7 Areas in which rulings will not be issued, Associate Chief Counsel (International).
• rp-2024-9 Revenue Procedure 2024-9 provides procedures for obtaining automatic consent to change methods of accounting for specified research or experimental expenditures under § 174 paid or incurred in…
• rp-2024-11 General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), Schedule R (Form 941), and Form 8974.
• rp-2024-12 This revenue procedure sets forth a temporary extension of time to perform the procedures under §§ 30D(d)(1)(H) and 25E(c)(1)(D)(i) of the Internal Revenue Code (Code) for the provision of seller…
• rp-2024-13 This revenue procedure provides: (1) two tables of limitations on depreciation deductions for owners of passenger automobiles placed in service by the taxpayer during calendar year 2024; and (2) a…
• rp-2024-14 This revenue procedure provides indexing adjustments for the applicable dollar amounts under section 4980H(c)(1) and (b)(1) of the Internal Revenue Code.
• rp-2024-15 This revenue procedure sets forth the Federal income tax treatment that may apply to certain legislatively authorized transactions entered into by a public utility to recover specified costs through…
• rp-2024-17 Generally, U.S.
• rp-2024-18 This revenue procedure supplements Rev.
• rp-2024-19 The Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) are issuing this revenue procedure to provide the process under § 48(e) of the Internal Revenue Code to…
• rp-2024-20 Revenue Procedure 2024-20 provides domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance…
• rp-2024-21 This Revenue Procedure provides issuers of qualified mortgage bonds and mortgage credit certificates with (1) the nationwide average purchase price for residences located in the United States, and…
• rp-2024-22 This revenue procedure obsoletes Rev.
• rp-2024-23 Revenue Procedure 2024-23 updates the List of Automatic Procedures as established in Treasury and IRS guidance for taxpayer-initiated requests for changes in methods of accounting.
• rp-2024-24 This revenue procedure provides updated procedures for taxpayers requesting private letter rulings from the IRS regarding certain matters pertaining to section 355 transactions, including…
• rp-2024-25 This revenue procedure provides the 2025 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code and the maximum amount that may be made…
• rp-2024-26 This revenue procedure updates existing procedures and provides additional procedures for qualified manufacturers to submit information regarding new clean vehicles to ensure the vehicles satisfy the…
• rp-2024-29 This procedure provides specifications for the private printing of red-ink substitutes for the 2024 revisions of certain information returns.
• rp-2024-30 This revenue procedure modifies Rev.
• rp-2024-31 This revenue procedure provides the procedures and requirements that a manufacturer of specified property must follow to be treated as a “qualified manufacturer” (QM) under § 25C(h) of the Internal…
• rp-2024-32 This revenue procedure updates the procedures in Rev.
• rp-2024-33 General Rules and Specifications for Substitute Forms and Schedules This procedure provides guidelines and general requirements for the development, printing, and approval of the 2024 substitute tax…
• rp-2024-34 This revenue procedure modifies section 7 of Rev.
• rp-2024-35 This revenue procedure provides the applicable percentage table in section 36B(b)(3)(A) for taxable years beginning in calendar year 2025 that is used to calculate an individual’s premium tax credit…
• rp-2024-36 This revenue procedure provides specifications for the private printing of red-ink and black-and-white substitutes for the June 2024 revisions of Forms W-2c and W-3c.
• rp-2024-37 This revenue procedure provides guidance to issuers of tax-exempt and other tax-advantaged bonds regarding the procedures for filing claims for recovery of overpayments of rebate, penalty in lieu of…
• rp-2024-38 This revenue procedure provides guidance on the effect on the income requirements under §§ 142(d) and 42 of the alternative income eligibility requirements for the Department of Housing and Urban…
• rp-2024-39 This revenue procedure grants certain applicable entities under section 6417(d)(1)(A) of the Internal Revenue Code an automatic six-month extension of time to file an original or superseding Form…
• rp-2024-40 This revenue procedure sets forth inflation-adjusted items for 2025 for various Code provisions as in effect on October 22, 2024.
• rp-2024-41 This revenue procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under § 42(h)(3)(D) of the Internal Revenue Code for calendar year 2024.
• rp-2024-42 This revenue procedure updates and supersedes the lists of countries in Rev.
• rp-2024-44 This proposed revenue procedure specifies when information shown on a return in accordance with the applicable forms and instructions will be an adequate disclosure for purposes of reducing an…
• rr-2024-1 This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effective January 1, 2024.
• rr-2024-2 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2024-3 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2024-4 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2024-6 Interest rates: underpayments and overpayments.
• rr-2024-7 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2024-8 Fringe benefits aircraft valuation formula.
• rr-2024-9 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax-exempt rate.
• rr-2024-10 This revenue ruling obsoletes Rev.
• rr-2024-11 Interest rates: underpayments and overpayments.
• rr-2024-12 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2024-13 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2024-14 This Revenue Ruling advises taxpayers of the Service’s position challenging certain partnership related-party transactions under the codified economic substance doctrine in § 7701(o).
• rr-2024-15 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2024-16 Special Use Value: Farms: Interest Rates.
• rr-2024-17 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2024-18 Interest rates: underpayments and overpayments.
• rr-2024-20 Fringe benefits aircraft valuation formula.
• rr-2024-21 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2024-22 The revenue ruling holds that Bourse de Montréal (MX), a regulated exchange of Québec, Canada, is a “qualified board or exchange” within the meaning of section 1256(g)(7)(C).
• rr-2024-23 The revenue ruling holds that European Energy Exchange, a regulated exchange of Germany, is a “qualified board or exchange” within the meaning of section 1256(g)(7)(C).
• rr-2024-24 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2024-25 Interest rates: underpayments and overpayments.
• rr-2024-26 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2024-27 2024 Base Period T-Bill Rate.
• ann-2025-1 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2025-2 On July 19, 2024, the Treasury Department and the IRS published proposed regulations regarding required minimum distributions (RMDs) under section 401(a)(9) of the Internal Revenue Code and related…
• ann-2025-3 This announcement amends the announcement number of Announcement 2024-39, 2024-39 I.R.B.
• ann-2025-4 This announcement corrects the publication of TD 10015 to add information about the Federal Register filing date and publication information.
• ann-2025-5 The announcement confirms the suspension of the operation of paragraph 1, subparagraph (g), of Article III of the Convention between the United States of America and the Union of Soviet Socialist…
• ann-2025-6 This is an Announcement that implements a pilot program testing changes to Fast Track Settlement (FTS) programs currently available to taxpayers under examination in the Internal Revenue Service…
• ann-2025-7 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2025-8 The competent authorities of the United States and the Swiss Confederation have entered a Competent Authority Arrangement under paragraph 3 of Article 25 (Mutual Agreement Procedure) of the…
• ann-2025-9 The Internal Revenue Service has revoked its determination that Ballerina Girl qualifies as an organization described in sections 501(c)(3) and 170(c)(2) of the Internal Revenue Code of 1986.
• ann-2025-10 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2025-11 The Internal Revenue Service has revoked its determination that AFA Grad Inc.
• ann-2025-12 Golconda Foundation Inc.
• ann-2025-13 This Announcement is issued pursuant to § 521(b) of Pub.
• ann-2025-14 The OPR announces recent disciplinary sanctions imposed on attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement plan agents, and appraisers.
• ann-2025-15 This Announcement is being issued to provide notification to all consumers of the Internal Revenue Bulletin, that there were no articles submitted for publication in IRB 2025-18, dated Monday, April…
• ann-2025-16 The Competent Authorities of the United States of America and Denmark entered into a Competent Authority Arrangement under paragraph 3 of Article 25 (Mutual Agreement Procedure) listing the types of…
• ann-2025-17 The Internal Revenue Service has revoked its determination that Little Kings and Queens Inc.
• ann-2025-18 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2025-19 This Announcement is being issued to provide notification to all consumers of the Internal Revenue Bulletin, that there were no articles submitted for publication in IRB 2025-29, dated Monday, July…
• ann-2025-20 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions imposed on attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2025-21 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2025-22 Section 48C(e)(1) directs the Secretary to establish the § 48C(e) program to consider and award certifications for qualified investments eligible for § 48C credits to qualifying advanced energy…
• ann-2025-23 Section 48C(e)(1) directs the Secretary to establish the § 48C(e) program to consider and award certifications for qualified investments eligible for § 48C credits to qualifying advanced energy…
• ann-2025-24 The Internal Revenue Service has revoked its determination that Foundation for Those With Special Needs qualifies as an organization described in sections 501(c)(3) and 170(c)(2) of the Internal…
• ann-2025-25 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2025-26 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2025-27 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• ann-2025-29 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions imposed on attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• n-2025-1 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2024 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2025-2 This notice provides relief from certain penalties imposed solely for failure of a partnership with unrealized receivables or inventory items to furnish Part IV of Form 8308, Report of a Sale or…
• n-2025-3 This notice provides transitional relief from backup withholding tax liability and associated penalties for any DeFi broker that fails to withhold and pay the backup withholding tax: (1) for any sale…
• n-2025-4 The purpose of this notice is to announce that the Department of the Treasury (“Treasury Department”) and the Internal Revenue Service (“IRS”) intend to issue proposed regulations that, for purposes…
• n-2025-5 This notice provides the optional 2025 standard mileage rates for taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense…
• n-2025-6 This notice requests comments on any potential implications if the characterization rules currently contained in §§1.861-18 and 1.861-19, as amended and added, respectively, by Treasury Decision…
• n-2025-7 This notice provides temporary relief allowing eligible taxpayers to rely on alternative methods for making an adequate identification, within the meaning of § 1.1012-1(j)(3)(ii), with respect to…
• n-2025-8 This notice contains modifications to Notice 2023-38, 2023-22 I.R.B.
• n-2025-9 This notice provides safe harbors regarding the incremental cost and retail price equivalent of certain qualified commercial clean vehicles for purposes of the credit for qualified commercial clean…
• n-2025-10 Notice 2025-10 announces forthcoming proposed regulations on the clean fuel production credit under § 45Z (§ 45Z credit), enacted under the Inflation Reduction Act of 2022.
• n-2025-11 Notice 2025-11 provides taxpayers with guidance about emissions rates, including the initial emissions rate table, for the clean fuel production credit.
• n-2025-12 This notice provides the indexing factors to be used by group health plans and health insurance issuers to calculate the qualifying payment amount (QPA) for items or services provided on or after…
• n-2025-13 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2024 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2025-14 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2025 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2025-15 This notice provides guidance regarding the alternative manner of furnishing certain health insurance coverage statements to individuals pursuant to sections 6055(c)(3) and 6056(c)(3) of the Internal…
• n-2025-16 Notice 2025-16 provides for adjustments to the limitation on housing expenses for purposes of section 911 of the Internal Revenue Code for the 2025 tax year.
• n-2025-17 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2025 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2025-18 Resident populations of the 50 states, the District of Columbia, Puerto Rico, and the insular areas for purposes of determining the 2025 calendar year (1) state housing credit ceiling under section…
• n-2025-19 This notice requests recommendations for the 2025-2026 Priority Guidance Plan.
• n-2025-20 This notice announces the applicable percentage under section 613A(c)(6)(C) for marginal oil and gas properties in the 2025 calendar year.
• n-2025-21 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2025 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2025-22 This notice starts the process of eliminating extraneous and unnecessary Internal Revenue Bulletin (IRB) guidance by identifying and obsoleting nine IRB guidance documents.
• n-2025-23 Notice 2025-23 informs taxpayers and material advisors that final regulations regarding the identification of certain partnership related-party basis adjustment transactions as transactions of…
• n-2025-24 This notice provides relief from penalties under section 6707A(a) and 6707(a) for participants in and material advisors to micro-captive reportable transactions for disclosure statements required to…
• n-2025-25 This notice publishes the inflation adjustment factor for the carbon oxide sequestration credit under § 45Q for calendar year 2025.
• n-2025-26 This notice publishes the reference price under § 45K(d)(2)(C) of the Internal Revenue Code for calendar year 2024.
• n-2025-27 This notice provides interim guidance regarding the application of the corporate alternative minimum tax, as added to title 26 of the United States Code (Internal Revenue Code) by the Inflation…
• n-2025-28 This Notice informs taxpayers of the intention of the Department of the Treasury and the Internal Revenue Service to partially withdraw proposed regulations and issue revised proposed regulations…
• n-2025-29 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2025 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2025-30 This notice publishes the inflation adjustment factor and reference price for calendar year 2025 for the renewable electricity production credit under section 45 of the Internal Revenue Code.
• n-2025-31 This notice publishes information that taxpayers may use to determine whether they meet certain requirements under the Statistical Area Category or the Coal Closure Category as described in sections…
• n-2025-32 The notice announces the inflation adjustment factor and phase-out amount for the enhanced oil recovery credit for taxable years beginning in the 2025 calendar year.
• n-2025-33 This notice extends the transitional relief from backup withholding taxes and associated penalties in Notice 2024-56 for any broker that fails to withhold and pay the backup withholding tax for: (1)…
• n-2025-34 The notice provides the applicable reference price for qualified natural gas production from qualified marginal wells during taxable years beginning in calendar year 2025 for the purpose of…
• n-2025-35 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2025 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2025-36 This document announces a second notice obsoleting IRB guidance documents.
• n-2025-38 This notice republishes the inflation adjustment factor and applicable amounts for calendar year 2025 for the clean electricity production credit allowable under section 45Y of the Internal Revenue…
• n-2025-39 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2025 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2025-40 This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of ERISA.
• n-2025-41 This Notice of Determinations adds twenty-one chemical substances to the list of taxable substances under § 4672 subject to the tax imposed by § 4671.
• n-2025-42 This notice provides guidance regarding beginning of construction for qualified wind and solar facilities under §§ 45Y and 48E, as amended by Public Law 119-21, 139 Stat.
• n-2025-43 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2025 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2025-44 This notice announces a forthcoming withdrawal of the disregarded payment loss (“DPL”) rules under § 1.1503(d)-1(d).
• n-2025-45 This notice announces that the Department of the Treasury and the Internal Revenue Service intend to issue proposed regulations under sections 897(d) and (e) to modify the rules under §§1.897-5T and…
• n-2025-46 This notice provides interim guidance regarding the application of the Corporate Alternative Minimum Tax to domestic corporate transactions, financially troubled companies, and tax consolidated…
• n-2025-47 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2025 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2025-49 This notice provides additional interim guidance to reduce the compliance burdens and costs associated with the application of the corporate alternative minimum tax (CAMT).
• n-2025-50 This notice provides a definition for “rural area” under § 1400Z-2(b)(2)(C)(ii) of the Internal Revenue Code (Code), as amended by Public Law 119-21, 139 Stat.
• n-2025-51 This Notice of Determinations adds 39 chemical substances to the list of taxable substances under § 4672 subject to the tax imposed by § 4671.
• n-2025-52 This notice explains the circumstances under which the four-year replacement period under section 1033(e)(2) is extended for livestock sold on account of drought.
• n-2025-53 This notice grants relief under section 7508A for persons that the Secretary of the Treasury has determined to be affected by the 2024-2025 terroristic action in the State of Israel.
• n-2025-54 Optional special per diem rates.
• n-2025-55 This notice provides relief for the first three calendar quarters of 2026 regarding the failure to deposit penalties imposed by section 6656 of the Internal Revenue Code (Code) as those penalties…
• n-2025-57 This notice provides transitional guidance with respect to returns relating to certain interest on specified passenger vehicle loans received in a trade or business from an individual required to be…
• n-2025-60 This notice sets forth the 2025 Required Amendments List (2025 RA List).
• n-2025-61 Sections 4375 and 4376 impose a fee on issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans to help fund the Patient-Centered Outcomes Research…
• n-2025-62 Notice 2025-62 provides penalty relief for taxable year 2025 in connection with the implementation of the new information reporting requirements related to the deductions for qualified tips and…
• n-2025-63 This explains that proposed regulations will be issued to provide a rule for determining the source of certain borrow fees paid with respect to securities lending transactions and sale-repurchase…
• n-2025-65 This notice provides the indexing factors to be used by group health plans and health insurance issuers to calculate the qualifying payment amount (QPA) for items or services provided on or after…
• n-2025-67 Section 415 of the Internal Revenue Code provides for dollar limitations on benefits and contributions under qualified retirement plans.
• n-2025-68 This notice informs taxpayers that the Treasury Department and IRS intend to propose regulations providing guidance regarding section 530A (Trump accounts) and related sections of the Code.
• n-2025-69 Notice 2025-69 provides guidance to individual taxpayers who are eligible for the federal income tax deductions for qualified tips or qualified overtime compensation for tax year 2025.
• n-2025-70 In anticipation of issuing proposed regulations to implement new § 25F of the Internal Revenue Code, as added by § 70411 of Public Law 119-21, 139 Stat.
• n-2025-71 This notice provides interim rules under section 139L, which was added to the Code by Public Law 119-21, 139 Stat.
• n-2025-72 This notice describes proposed regulations that Treasury and the IRS intend to issue under section 70352(c)(1)(C) of Public Law 119-21, 139.
• n-2025-73 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2025 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2025-74 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2025 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2025-75 This notice announces that the Department of the Treasury and the IRS intend to issue proposed regulations regarding the transition rule for dividends (the “transition rule”) in section 70354(c)(2)…
• n-2025-77 This notice describes proposed regulations that Treasury and the IRS intend to issue under section 70312 of Public Law 119-21, 139 Stat.
• n-2025-78 This notice describes proposed regulations that Treasury and the IRS intend to issue under section 70322 of Public Law 119-21, 139 Stat.
• rp-2025-1 This procedure contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Employee Benefits, Exempt…
• rp-2025-2 This revenue procedure explains when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs).
• rp-2025-3 The revenue procedure updates Rev.
• rp-2025-4 This document updates Rev.
• rp-2025-5 This revenue procedure sets forth procedures for issuing determination letters on issues under the jurisdiction of the Director, Exempt Organizations (EO) Rulings and Agreements.
• rp-2025-6 This revenue procedure provides the exclusive procedures for certain applicable entities, as defined in § 6417(d)(1)(A) of the Internal Revenue Code and the regulations thereunder that are not…
• rp-2025-7 Areas in which rulings will not be issued, Associate Chief Counsel (International).
• rp-2025-8 This revenue procedure modifies section 7 of Rev.
• rp-2025-9 Section 5000D of the Internal Revenue Code imposes an excise tax on applicable sales of designated drugs by manufacturers, producers, and importers during statutorily defined periods.
• rp-2025-10 The Revenue Procedure provides updated guidance, modifying and superseding Rev.
• rp-2025-11 This revenue procedure provides procedural and clarifying guidance applicable to section 48E(h).
• rp-2025-13 The revenue procedure provides a streamlined method by which taxpayers who have elected the application of the alternative tax under section 831(b) may obtain automatic consent of the Secretary to…
• rp-2025-14 This revenue procedure contains the first annual table issued pursuant to section 45Y(b)(2)(C)(i).
• rp-2025-15 This revenue procedure provides discount factors for the 2024 accident year for use by insurance companies in computing discounted unpaid losses under § 846 of the Internal Revenue Code and…
• rp-2025-16 This revenue procedure provides: (1) two tables of limitations on depreciation deductions for owners of passenger automobiles placed in service by the taxpayer during calendar year 2025; and (2) a…
• rp-2025-17 Generally, U.S.
• rp-2025-18 This Revenue Procedure provides issuers of qualified mortgage bonds and mortgage credit certificates with (1) the nationwide average purchase price for residences located in the United States, and…
• rp-2025-19 This revenue procedure provides the 2026 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code and the maximum amount that may be made…
• rp-2025-20 Revenue Procedure 2025-20 provides domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance…
• rp-2025-21 Section 12.02 of Rev.
• rp-2025-22 This procedure provides specifications for the private printing of red-ink substitutes for the 2025 revisions of certain information returns.
• rp-2025-23 Revenue Procedure 2025-23 updates the List of Automatic Procedures as established in Treasury and IRS guidance for taxpayer-initiated requests for changes in methods of accounting.
• rp-2025-24 This revenue procedure provides specifications for the private printing of red-ink substitutes for the 2025 Forms W-2 and W-3.
• rp-2025-25 This revenue procedure provides indexing adjustments to the applicable percentage table (Applicable Percentage Table) in § 36B(b)(3)(A)(i) of the Internal Revenue Code for taxable years beginning in…
• rp-2025-26 This revenue procedure provides indexing adjustments for the applicable dollar amounts under section 4980H(c)(1) and (b)(1) of the Internal Revenue Code.
• rp-2025-27 General Rules and Specifications for Substitute Forms and Schedules.
• rp-2025-28 Revenue Procedure 2025-28 instructs taxpayers on how to make various elections, file amended returns, or change accounting methods for certain research and experimental expenditures as provided under…
• rp-2025-30 This revenue procedure provides procedures for taxpayers requesting private letter rulings from the Internal Revenue Service regarding certain issues pertaining to transactions intended to qualify…
• rp-2025-31 This revenue procedure describes a safe harbor for trusts that otherwise qualify as investment trusts under § 301.7701-4(c) and as grantor trusts to stake their digital assets without jeopardizing…
• rp-2025-32 This revenue procedure modifies certain sections of Rev.
• rr-2025-1 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2025-2 This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Treasury Regulations thereunder, effective January 1, 2025.
• rr-2025-3 This Revenue Ruling addresses the application of Section 530 of the Revenue Act of 1978 (section 530), section 3509 rates, and the requirements to issue a Notice of Employment Tax Determination Under…
• rr-2025-4 This revenue ruling provides guidance regarding the income and employment tax treatment of contributions and benefits paid in certain situations under a state paid family and medical leave program…
• rr-2025-5 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2025-6 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2025-7 Interest rates: underpayments and overpayments.
• rr-2025-8 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2025-9 Fringe benefits aircraft valuation formula.
• rr-2025-10 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2025-11 Interest rates: underpayments and overpayments.
• rr-2025-12 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2025-13 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2025-14 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2025-15 The revenue ruling provides guidance on withholding and reporting issues relating to uncashed qualified retirement plan distribution checks and replacement checks.
• rr-2025-16 The 2025 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estate of decedents.
• rr-2025-17 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2025-18 Interest rates: underpayments and overpayments.
• rr-2025-19 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2025-20 Fringe benefits aircraft valuation formula.
• rr-2025-21 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2025-22 Interest rates: underpayments and overpayments.
• rr-2025-23 2025 Base Period T-Bill Rate.
• rr-2025-24 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• ann-2026-1 Announcement 2026-1 provides important information for interested taxpayers and potential claimants regarding claims under § 6435 of the Internal Revenue Code for tax paid on dyed fuel.
• ann-2026-2 Announcement 2026-2 provides important information for taxpayers who are liable for the tax on petroleum under § 4611 of the Internal Revenue Code.
• ann-2026-3 The competent authorities of the United States of America and the Kingdom of Spain have entered into an arrangement regarding the implementation of the arbitration process provided for in paragraphs…
• ann-2026-4 This announcement contains a correction to Announcement 2000-80, 2000-40 I.R.B.
• ann-2026-5 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions imposed on attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2026-6 This Announcement is being issued to provide notification to all consumers of the Internal Revenue Bulletin, that there were no articles submitted for publication in IRB 2026-10, dated Monday, March…
• ann-2026-7 This Announcement provides that IRS and the Treasury Department anticipate that certain portions of future final regulations relating to required minimum distributions under section 401(a)(9) will…
• ann-2026-8 This Announcement is issued pursuant to § 521(b) of Pub.
• ann-2026-9 The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions imposed on attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement…
• ann-2026-10 Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements.
• n-2026-1 This notice provides interim guidance, pending the issuance of forthcoming proposed regulations, relating to the credit for carbon oxide sequestration under section 45Q (§ 45Q credit) of the Internal…
• n-2026-2 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2025 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2026-3 Notice 2026-3 provides relief from the additions to tax under sections 6654 and 6655 for underpayment of estimated income tax, and assists in implementing section 70437 of the One, Big, Beautiful…
• n-2026-4 This notice request comments on whether the requirements that brokers currently must meet to furnish certain payee statements to their customers in an electronic format and thereafter be treated as…
• n-2026-5 This notice provides guidance on changes relating to health savings accounts (HSAs) enacted by Pub.
• n-2026-6 Notice 2026-6 extends the transition period provided in Revenue Ruling 2025-4 for an additional year to calendar year 2026 for States administering paid family and medical leave (PFML) programs and…
• n-2026-7 This notice provides additional interim guidance regarding the application of the corporate alternative minimum tax (CAMT).
• n-2026-8 This notice discusses the comments received in response to the proposed revenue procedure regarding the group exemption letter program set forth in Notice 2020-36, 2020-21 I.R.B.
• n-2026-9 This notice provides guidance relating to amendments under section 501 of the SECURE 2.0 Act of 2022 for individual retirement arrangements and annuities (IRAs) under section 408(a), (b), or (h), an…
• n-2026-10 This notice provides the optional 2026 standard mileage rates for taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense…
• n-2026-11 This notice announces that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to issue proposed regulations (forthcoming proposed regulations) that…
• n-2026-12 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2025 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2026-13 This notice provides two safe harbor explanations that retirement plans may use to satisfy the requirement under section 402(f) to provide certain information to recipients of eligible rollover…
• n-2026-14 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2026 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2026-15 Notice 2026-15 provides guidance under §§ 45X, 45Y, and 48E of the Internal Revenue Code (Code) for determining a qualified facility’s, energy storage technology’s, or eligible component’s material…
• n-2026-16 This notice announces forthcoming proposed regulations under § 168(n) of the Internal Revenue Code, as added by Public Law 119-21, 139 Stat.
• n-2026-17 Notice 2026-17 announces the Department of Treasury and the IRS’s intent to issue proposed regulations under section 987 regarding the determination of taxable income or loss and foreign currency…
• n-2026-19 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2026 used under § 417(e)(3)(D), the 24-month average segment rates…
• n-2026-20 This notice extends the temporary relief provided in section 4.02 of Notice 2025-7, 2025-5 I.R.B.
• n-2026-22 Resident populations of the 50 states, the District of Columbia, Puerto Rico, and the insular areas for purposes of determining the 2026 calendar year (1) state housing credit ceiling under section…
• n-2026-23 This notice requests recommendations from the public for guidance items that should be included on the 2026-2027 Priority Guidance Plan.
• n-2026-24 Notice 2026-24 provides a waiver of the addition to tax under section 6654 for underpayment of estimated income tax by qualifying farmers and fishermen described in the notice.
• n-2026-25 Notice 2026-25 provides for adjustments to the limitation on housing expenses for purposes of section 911 of the Internal Revenue Code for the 2026 tax year.
• n-2026-26 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2026 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2026-27 This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of ERISA.
• n-2026-29 This notice publishes the inflation adjustment factor for the carbon oxide sequestration credit under § 45Q for calendar year 2026.
• n-2026-30 This notice publishes the reference price under § 45K(d)(2)(C) of the Internal Revenue Code for calendar year 2025.
• n-2026-31 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24-month average segment rates applicable…
• n-2026-33 This notice provides guidance with respect to section 334 of Division T of the Consolidated Appropriations Act, 2023, Pub.
• n-2026-34 This notice sets forth the 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans (2026 Cumulative List).
• rp-2026-1 This revenue procedure contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Employee Benefits, Exempt…
• rp-2026-2 This revenue procedure explains when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs).
• rp-2026-3 This revenue procedure provides a revised list of areas under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and…
• rp-2026-4 This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and…
• rp-2026-5 This revenue procedure sets forth procedures for issuing determination letters on issues under the jurisdiction of the Director, Exempt Organizations (EO) Rulings and Agreements.
• rp-2026-6 This revenue procedure provides the exclusive procedure for a State1 to make an election to be a “covered state”2 prior to identifying scholarship granting organizations (SGOs) in the State in…
• rp-2026-7 Areas in which rulings will not be issued, Associate Chief Counsel (International).
• rp-2026-8 This revenue procedure modifies and supersedes Rev.
• rp-2026-9 This revenue procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under § 42(h)(3)(D) of the Internal Revenue Code for calendar year 2025.
• rp-2026-11 General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), Schedule R (Form 941), and Form 8974.
• rp-2026-12 This revenue procedure specifies when information shown on a return in accordance with the applicable forms and instructions will be an adequate disclosure for purposes of reducing an understatement…
• rp-2026-13 This revenue procedure provides discount factors for the 2025 accident year for use by insurance companies in computing discounted unpaid losses under § 846 of the Internal Revenue Code and…
• rp-2026-14 This revenue procedure provides guidance to the Chief Executive Officer (CEO) of any State, of any territory of the United States, and of the District of Columbia regarding the procedure for…
• rp-2026-15 This revenue procedure provides: (1) two tables of limitations on depreciation deductions for owners of passenger automobiles placed in service by the taxpayer during calendar year 2026; and (2) a…
• rp-2026-16 Generally, U.S.
• rp-2026-17 This revenue procedure provides guidance on the withdrawal of elections to be excepted trades or businesses under § 163(j)(7) for purposes of the business interest limitation and to make a late…
• rp-2026-19 Revenue Procedure 2026-19 provides domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance…
• rp-2026-21 This revenue procedure establishes a significant issue ruling program to allow taxpayers to request rulings on one or more issues that (1) are solely under the jurisdiction of the Associate Chief…
• rp-2026-22 This revenue procedure provides indexing adjustments for the applicable dollar amounts under section 4980H(c)(1) and (b)(1) of the Internal Revenue Code.
• rp-2026-23 This Revenue Procedure provides issuers of qualified mortgage bonds and mortgage credit certificates with (1) the nationwide average purchase price for residences located in the United States, and…
• rr-2026-1 This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Treasury Regulations thereunder, effective January 1, 2026.
• rr-2026-2 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2026-3 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2026-4 This revenue ruling concludes that, under section 149(c)(2)(C)(ii), bonds issued by the Railroad Corporation, a public corporation of a State, to finance the construction, acquisition, and…
• rr-2026-5 Interest rates: underpayments and overpayments.
• rr-2026-6 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2026-7 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2026-8 Fringe benefits aircraft valuation formula.
• rr-2026-9 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.
• rr-2026-10 Interest rates: underpayments and overpayments.
• rr-2026-11 Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate.