Revenue Procedure 2010-18
Limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2010.
Revenue Procedure 2010-15
Circumstances under which the disclosure on a taxpayer's income tax return with respect to an item or a position is adequate for the purpose of reducing the understatement of income tax under §6662(d).
Revenue Procedure 2010-10
Maximum vehicle values for use with special valuation rules under Reg § 1.61-21(d) and Reg § 1.61-21(e).
Revenue Procedure 2009-54
This revenue procedure updates Rev. Proc. 2008-72, 2008-2 C.B. 1286, and provides optional standard mileage rates for taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense purposes. This revenue procedure also provides rules under which the amount of ordinary and necessary expenses of local travel or transportation away from home that are paid or incurred by an employee are deemed substantiated under § 1.274-5 of the Income Tax Regulations if a payor (an employer, its agent, or a third party) provides a mileage allowance under a reimbursement or other expense allowance arrangement.
Revenue Procedure 2009-53
The purpose of this revenue procedure is to extend the Attributed Tip Income Program (ATIP) for two additional years. The requirements for participating in ATIP are set forth in Rev. Proc. 2006-30, 2006-2 CB 110.
Revenue Procedure 2009-52
This revenue procedure provides guidance under the Worker, Homeownership, and Business Assistance Act of 2009, allowing taxpayers to elect to carry back an applicable net operating loss (NOL) for a period of 3, 4, or 5 years, or a loss from operations for 4 or 5 years, to offset taxable income in those preceding taxable years.
Revenue Procedure 2009-51
This revenue procedure sets forth the procedures to request to file Form 944, Employer's ANNUAL Federal Tax Return (i.e., to opt in). In addition, this revenue procedure sets forth the procedures for employers who previously were notified to file Form 944 to opt out.
Revenue Procedure 2009-50
2010 Inflation adjusted standard deduction, personal exemption, and tax brackets.
Revenue Procedure 2009-47
This revenue procedure updates the rules under which the amount of ordinary and necessary business expenses of an employee for lodging, meal, and incidental expenses incurred while traveling away from home are deemed substantiated under Reg. §1.274-5 when a payor provides a per diem allowance under a reimbursement or other expense allowance arrangement.
Revenue Procedure 2009-44
This revenue procedure expands and clarifies the types of cases that may be mediated in Appeals.
Revenue Procedure 2009-41
Relief for late entity classification election.
Revenue Procedure 2009-39
Revised procedures for requesting an automatic change of accounting method.
Revenue Procedure 2009-33
Guidance on how corporations can elect not to claim the 50-percent additional first year depreciation deduction provided by § 168(k)(1) for certain property placed in service generally before January 1, 2010, and instead to increase their business credit limitation under § 38(c) and alternative minimum tax (AMT) credit limitation under § 53(c).
Revenue Procedure 2009-29 - Health savings accounts - annual inflation adjustment.
Revenue Procedure 2009-26
This revenue procedure modifies Rev. Proc. 2009-19 to provide that an electing small business may elect a 3-, 4-, or 5-year carryback period simply by filing a Form 1045, Form 1139, or amended return that carries back the net operating loss (NOL) for 3, 4, or 5 years.
Revenue Procedure 2009-24
2009 Auto depreciation limits
Revenue Procedure 2009-21
Revised inflation adjusted amounts for 2008 and 2009.
Revenue Procedure 2009-20
Optional safe harbor treatment for taxpayers that experienced losses in certain investment arrangements discovered to be criminally fraudulent.
Revenue Procedure 2009-19
Guidance for any taxpayer that is an eligible small business (ESB) to elect a 3, 4, or 5-year net operating loss (NOL) carryback for a taxable year ending after 2007.
Revenue Procedure 2009-16
This revenue procedure supplements Rev. Proc. 2008-65, and provides additional guidance under §168(k) by adding §168(k)(4), allowing corporations to elect not to claim the 50-percent additional first year depreciation and instead to increase their business credit limitation under and alternative minimum tax (AMT) credit limitation.
Revenue Procedure 2009-13
This revenue procedure sets forth the procedures for employers to follow to request to receive notification of their qualification to file Forms 944, Employer's ANNUAL Federal Tax Return, and also sets forth the procedures for employers who were notified that they should file Form 944, Employer's ANNUAL Federal Tax Return, who wish to request to file Forms 941, Employer's QUARTERLY Federal Tax Return, instead for tax year 2009.
Revenue Procedure 2009-12
Maximum vehicle values for 2009 that needed to determine the value of personal use of an employer-provided vehicle under the special valuation rules under Reg. §1.61-21(d) and (e). These values are indexed annually for inflation.
Revenue Procedure 2009-11
This revenue procedure identifies the relevant categories of tax returns and claims for refund for purposes of the tax return preparer penalty under Section 6694 and identifies the returns and claims for refund required to be signed by a tax return preparer.
Revenue Procedure 2009-1
This procedure contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (105 pages)
Revenue Procedure 2008-72
2009 Standard mileage rates
Revenue Procedure 2008-66
2009 Inflation adjustments for personal exemptions, tax brackets, credits, and other limitations.
Revenue Procedure 2008-65
This revenue procedure provides guidance allowing corporations to elect not to claim the 50-percent additional first year depreciation for certain new property.
Revenue Procedure 2008-59
This revenue procedure updates the rules under which the amount of ordinary and necessary business expenses of an employee for lodging, meal, and incidental expenses incurred while traveling away from home are deemed substantiated under Reg. §1.274-5 when a payor provides a per diem allowance under a reimbursement or other expense allowance arrangement.
Revenue Procedure 2008-54
This revenue procedure provides guidance under the Economic Stimulus Act of 2008 that amends § 179 by increasing the dollar limitations that apply to taxpayers who elect to expense certain depreciable for taxable years beginning in 2008. The Stimulus Act amends § 168(k) to allow a 50-percent additional first year depreciation for certain new property acquired and placed in service during 2008.
Revenue Procedure 2008-52
Provides the procedures by which a taxpayer may obtain automatic consent for a change in method of accounting. (282 pages)
Revenue Procedure 2008-50
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 408(p) of the Internal Revenue Code. (179 pages)
Revenue Procedure 2008-48
This revenue procedure describes the circumstances under which the IRS will treat a child of parents who are divorced, separated, or living apart as the dependent of both parents for purposes of §§ 105(b), 106(a),132(h)(2)(B), 213(d)(5), 220(d)(2) and 223(d)(2) when the custodial parent has not released the claim to the exemption for the child under § 152(e)(2).
Revenue Procedure 2008-45
IRS provides sample forms for inter vivos nongrantor and grantor charitable lead unitrusts. The procedure also contains annotations to sample trusts and alternate provisions that may be integrated into sample trusts.
Revenue Procedure 2008-35
This revenue procedure provides guidance to tax return preparers regarding the format and content of consents to disclose and consents to use tax return information with respect to taxpayers filing a return in the Form 1040 series. This revenue procedure also provides specific requirements for electronic signatures when a taxpayer executes an electronic consent to the disclosure or use of the taxpayer's tax return information.
Revenue Procedure 2008-29
2009 inflation adjusted amounts determined under § 223(g) for Health Savings Accounts (HSAs).
Revenue Procedure 2008-22
2008 auto depreciation limits and lease inclusion tables.
Revenue Procedure 2008-21
Explains how to e–file a tax return by those taxpayers who have low earned income and qualify for the stimulus rebate.
Revenue Procedure 2008-16
This revenue procedure provides a safe harbor under which the IRS will not challenge whether a dwelling unit qualifies as property held for productive use in a trade, business, or for investment for purposes of the like–kind exchange rules of § 1031.
Revenue Procedure 2008-14
This revenue procedure updates Rev. Proc. 2006-48, and identifies circumstances under which the disclosure on a taxpayer's return with respect to an item or a position is adequate for the purpose of reducing the understatement of income tax under Sec. 6662(d), and for the purpose of avoiding the preparer penalty under Sec. 6694(a) with respect to income tax returns.
Revenue Procedure 2008-13
Corrected 2008 auto and truck maximum fair market values for the cents-per-mile valuation of employer provided vehicles.
Revenue Procedure 2008-12
This revenue procedure provides guidance to tax return preparers regarding the format and content of consents to disclose and consents to use tax return information with respect to taxpayers filing a return in the Form 1040 series, e.g., Form 1040, Form 1040NR, Form 1040A, or Form 1040EZ, under section 301.7216-3 of the Regulations on Procedure and Administration (26 CFR Part 301). This revenue procedure also provides specific requirements for electronic signatures when a taxpayer executes an electronic consent to the disclosure or use of the taxpayer's tax return information.
Revenue Procedure 2007-71
Model plan language that may be used by public schools either to adopt a written plan to reflect the requirements of § 403(b) and the regulations.
Revenue Procedure 2007-70
2008 Standard mileage rates
Revenue Procedure 2007-67
General procedures for obtaining the advance consent of the Commissioner of Internal Revenue to change a method of accounting.
Revenue Procedure 2007–66
2008 Inflation adjusted limitations
Revenue Procedure 2007-63
This revenue procedure updates the rules under which the amount of ordinary and necessary business expenses of an employee for lodging, meal, and incidental expenses incurred while traveling away from home are deemed substantiated under Reg. §1.274-5 when a payor provides a per diem allowance under a reimbursement or other expense allowance arrangement.
Revenue Procedure 2007-62
This revenue procedure provides an additional simplified method for taxpayers to request relief for late S corporation elections.
Revenue Procedure 2007-56
This procedure provides an updated list of time-sensitive acts, the performance of which may be postponed under Code Sections 7508 and 7508A.
Revenue Procedure 2007-54
This revenue procedure establishes a procedure for temporary relief from certain requirements of IRC §42 for owners of low-income housing buildings and housing credit agencies in major disaster areas.
Revenue Procedure 2007-46
These revenue procedures contains annotated samples declarations of trust and alternate provisions that meet the requirements for a testamentary charitable lead annuity trust (CLAT) providing for annuity payments payable to one or more charitable beneficiaries for the annuity period followed by the distribution of trust assets to one or more noncharitable remaindermen.
Revenue Procedure 2007-45
These revenue procedures contains annotated samples declarations of trust and alternate provisions that meet the requirements for a testamentary charitable lead annuity trust (CLAT) providing for annuity payments payable to one or more charitable beneficiaries for the annuity period followed by the distribution of trust assets to one or more noncharitable remaindermen.
Revenue Procedure 2007-36
This revenue procedure modifies and supersedes section 3.24(1) of Rev. Proc. 2006-53, 2006-48 I.R.B. 996, which provides inflation adjusted items for 2007 for Health Savings Accounts (HSAs) under § 223 of the Internal Revenue Code. This revenue procedure also provides inflation adjusted items for HSAs for 2008.
Revenue Procedure 2007-35
This revenue procedure provides guidance for determining when statistical sampling may be used for purposes of § 199 of the Internal Revenue Code and establishes acceptable statistical sampling methodologies.
Revenue Procedure 2007-34
This revenue procedure specifies the conditions under which certain partnerships and S corporations may choose to calculate qualified production activities income (QPAI) and W-2 wages as defined by § 1.199-2T(e)(2) of the temporary Income Tax Regulations (W-2 wages) at the entity level, as well as the manner for allocating and reporting QPAI and W-2 wages to partners or shareholders.
Revenue Procedure 2007-30
2007 depreciation limits for business use vehicles and the amounts to be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2007, including a separate table of inclusion amounts for lessees of trucks and vans.
Revenue Procedure 2007-28
This document provides guidance to individuals who fail to meet the eligibility requirements of section 911(d)(1) of the Code because adverse conditions in a foreign country preclude the individual from meeting those requirements. A current list of countries for tax year 2006 and the dates those countries are subject to the section 911(d)(4) waiver is provided.
Revenue Procedure 2007-12
This procedure supersedes Rev. Proc. 98-20, and sets forth the acceptable form of the written certification that a real estate reporting person must obtain from the seller of a principal residence to except the sale or exchange of such principal residence from the information reporting requirements for real estate transactions under section 6045(e)(5) of the Code.
Revenue Procedure 2006-53
2007 cost of living inflation adjustments.
Revenue Procedure 2006-51
Foreign earned income exclusion
Revenue Procedure 2006-49
2007 Standard Mileage Rates
Revenue Procedure 2006-47
This revenue procedure provides methods used as part of calculating W-2 wages for purposes of §199(b)(1) of the Internal Revenue Code, which limits the amount of the §199 deduction for income attributable to domestic production activities to 50 percent of the W-2 wages of the taxpayer for the taxable year.
Revenue Procedure 2006-45
This revenue procedure provides the exclusive procedures for certain corporations within its scope to obtain automatic approval to change its annual accounting period under Sec. 442 of the Internal Revenue Code and § 1.442-1(b) of the Income Tax Regulations.
Revenue Procedure 2006-44
This revenue procedure formally establishes the Appeals arbitration program, which is designed to improve tax administration, provide customer service and reduce taxpayer burden. Arbitration is available for cases within Appeals jurisdiction that meet the operational requirements of the program.
Revenue Procedure 2006-43
This revenue procedure provides the exclusive administrative procedures under which certain taxpayers may obtain automatic consent to change its method of accounting to comply with Sec. 1.168(k)-1 or Sec. 1.1400L(b)-1 of the regulations.
Revenue Procedure 2006-41
This revenue procedure updates the rules under which the amount of ordinary and necessary business expenses of an employee for lodging, meal, and incidental expenses, or for meal and incidental expenses, incurred while traveling away from home are deemed substantiated under Reg. Sec. 1.274-5.
Revenue Procedure 2006-35
New user fees that will be charged by the IRS to process Form 8802, Application for U.S. Residency Certification.
Revenue Procedure 2006-30
This revenue procedure sets forth the requirements for participating in the Attributed Tip Income Program (ATIP).
Revenue Procedure 2006-27
Employee Plans Compliance Resolution System (EPCRS). IRS has updated EPCRS, which is intended to allow plan sponsors to meet pertinent requirements of Code Sec. 401; and Code Sec. 403; and permit them to correct plan deficiencies. (101 pages).
Revenue Procedure 2006-32
This revenue procedure provides safe harbor methods that individual taxpayers may use in determining the amount of their casualty and theft loss deductions pursuant to §165 of the Internal Revenue Code for their personal-use residential real property (as defined in section 3.02 of this revenue procedure) and personal belongings (as defined in section 3.03 of this revenue procedure) damaged, destroyed, or stolen as a result of Hurricanes Katrina, Rita, and Wilma.
Revenue Procedure 2006-22
This revenue procedure provides methods for calculating W-2 wages for purposes of §199(b)(1).
Revenue Procedure 2006-15
IRS provides maximum vehicle values using special valuation rules under Reg. §1.61-21(d) and Reg. §1.61-21(e).
Revenue Procedure 2006-11
Procedures by which a taxpayer changing its method of accounting to comply with UNICAP for its first taxable year ending on or after August 2, 2005.
Revenue Procedure 2006-1
Revised procedures for requesting letter rulings and determination letters from Associate Chief Counsel
Revenue Procedure 2005-68
Procedures for requesting a letter ruling.
Revenue Procedure 2005-60
This procedure combines the rules governing IRS e-file, including the rules regulating Electronic Return Originators (EROs) that electronically file (1) Form 1040 and 1040A, and Form 1040EZ; (2) Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return; and (3) Form 941, Employer's Quarterly Federal Tax Return.
Revenue Procedure 2005-39
This revenue procedure sets out the circumstances under which facsimile signatures may be used on any form within the Form 940 series.
Revenue Procedure 2005-18
Provides procedures for making, withdrawing, or otherwise identifying deposits under new section 6603 to suspend the running of interest under section 6601 on potential underpayments of tax.
Revenue Procedure 2005-14
Exclusion of gain from sale of principal residence--single exchange of like-kind property.
Revenue Procedure 2005-12
Revised Guidance on Expanded Pre-filing Agreements.
Revenue Procedure 2005-9
Provides procedures under which taxpayers may obtain automatic consent for the taxpayer's second taxable year ending on or after December 31, 2003, to change a method of accounting related to capitalizing the acquisition or creation of intangibles.
Revenue Procedure 2004-48
Provides a simplified method for taxpayers to request relief for a late S corporation election and a late corporate classification election.
Revenue Procedure 2004-45
This revenue procedure provides alternative disclosure procedures that are deemed to satisfy a taxpayer's disclosure obligations under 1.6011-4 of the Income Tax Regulations for transactions with a significant book-tax difference under 1.6011-4(b)(6). Taxpayers also may continue to follow the disclosure procedures provided in 1.6011-4 for disclosing transactions described in 1.6011-4(b)(6). Click here to download a copy of Schedule M-3. Click here to download a Treasury Department News Release issued offering Questions & Answers on Schedule M-3.
Revenue Procedure 2004-36
This revenue procedure provides a safe harbor method of accounting under which a taxpayer may amortize creative property costs ratably over a 15-year period, as well as procedures to obtain automatic consent to change to this safe harbor method.
Revenue Procedure 2003-71
Describes the process for submitting and resolving an offer in compromise with the Internal Revenue Service.
Revenue Procedure 2003-43
S corporation election—treating late elections as timely.
Revenue Procedure 2003-22
Provides family day care providers with optional standard meal and snack rates to use in computing the deductible cost of food provided.
