IRS Pronouncements--2022
Small Business Taxes &
ManagementTM--Copyright
2022, A/N Group, Inc.
Note. The list below contains a synopses of revenue rulings, revenue procedures, notices, announcements and regulations beginning with those issued January 1, 2022. Please note. Revenue Rulings, Procedures, etc. are not always released in strict numberical order. For a similar listing for prior years, go to:
IRS Pronouncements--2021
IRS Pronouncements--2020
IRS Pronouncements--2019
IRS Pronouncements--2018
IRS Pronouncements--2017
IRS Pronouncements--2016
IRS Pronouncements--2015
IRS Pronouncements--2014
IRS Pronouncements--2013
IRS Pronouncements--2012
IRS Pronouncements--2011
IRS Pronouncements--2010
IRS Pronouncements--2009
IRS Pronouncements--2008
IRS Pronouncements--2007
IRS Pronouncements--2006
IRS Pronouncements--2005
IRS Pronouncements--2004
IRS Pronouncements--2003
IRS Pronouncements--2002
IRS Pronouncements--2001
IRS Pronouncements--2000
We've included the IRB (Internal Revenue Bulletin) reference so you can find the full text on the IRS web site. We've tried to make the list as searchable as possible while keeping the descriptions short. Use the "find-in-page" or "find" feature of your browser (CTRL-F) to search this list. Be sure to try variations of keywords such as "activities" as well as "activity"; "depreciation" as well as "depreciate". The Applicable Federal Rate and interest rates on over- and underpayments are updated on our IRS Interest Rates page.
Notes.
The list below includes pronouncements for the first 20 bulletins of 2022.
Entries for each section are in the order they appear in the bulletins.
Go to our Abbreviations page for details on any abbreviations.
If you know the number, you can access a PDF file of any recent Revenue Ruling, Revenue Procedure, or Notice at the IRS Web site directly. Simply paste the appropriate link below into your browser and enter the desired ruling, procedure, or notice number instead of the xx.
For Revenue Rulings-- www.irs.gov/pub/irs-drop/rr-22-xx.pdf
For Revenue Procedures-- www.irs.gov/pub/irs-drop/rp-21-xx.pdf
For Notices-- www.irs.gov/pub/irs-drop/n-22-xx.pdf
The xx must be at least two digits. Thus, Revenue Ruling 5 for 2022 would be: www.irs.gov/pub/irs-drop/rr-22-05.pdf For prior years, change the 22 to the appropriate year (available years vary).
New Additions - Bulletin 20
Rev. Proc. 2022-24 (IRB 2022-20) Sec. 223; HSAs; Health Savngs Account; inflation adjusted amounts; maximum amount; health reimbursement arrangements; HRAs.
REG-118913-21 (IRB 2022-20) Sec. 2010; estates of decedents dying and gifts made beginning in 2018 and through 2025; basic exclusion amount; estate tax on gifts sheltered from gift tax when made.
REG-106384-20 (IRB 2022-20) Mortality tables; defined benefit pension plans; minimum funding requirements; minimum amount for lump-sum distribution.
Notice 2022-23 (IRB 2022-20) Sec. 1441; 1446; qualified intermediary withholding agreement; withholding and reporting responsibilities.
Notice 2022-22 (IRB 2022-20) Sec. 430; mortality tables updated; minimum funding requirements; minimum distributiom requirements.
Notice 2022-21 (IRB 2022-20) Request for recommendations; 2022-2023 Priority Guidance Plan.
For the full text of these rulings, go to Internal Revenue Bulletin 2022-20
NOTE!--When searching for references to the Coronavirus, use COVID-19 instead.
Cumulative Listings - 2021
Revenue Rulings
Rev. Rul. 2022-9 (IRB 2022-18)Applicable federal rates; adjusted federal long-term rate; May, 2022.
Rev. Rul. 2022-8 (IRB 2022-14) Applicable federal rates; adjusted federal long-term rate; April, 2022.
Rev. Rul. 2022-7 (IRB 2022-14) Recipients of returns or return information; disclosure restrictions; Rev. Rul. 2004-53 modified and superseded.
Rev. Rul. 2022-6 (IRB 2022-12) Sec. 61; fringe benefits; terminal charge; aircraft valuation formula; SIFL; Standard Industry Fare Level first half 2022.
Rev. Rul. 2022-5 (IRB 2022-10) Interest rates on underpayments and overpayments; quarter beginning April 1, 2022.
Rev. Rul. 2022-4 (IRB 2022-10) Applicable federal rates; adjusted federal long-term rate; March, 2022.
Rev. Rul. 2022-3 (IRB 2022-6) Applicable federal rates; adjusted federal long-term rate; February, 2022.
Rev. Rul. 2022-2 (IRB 2022-4) Sec. 401; covered compensation tables.
Rev. Rul. 2022-1 (IRB 2022-2) Applicable federal rates; adjusted federal long-term rate; January, 2022.
Revenue Procedures
Rev. Proc. 2022-24 (IRB 2022-20) Sec. 223; HSAs; Health Savngs Account; inflation adjusted amounts; maximum amount; health reimbursement arrangements; HRAs.
Rev. Proc. 2022-23 (IRB 2022-18) Sec. 168; late elections for taxable year ending in 2018 or 2019 for certain property placed in service after December 31, 2017; film, television, or live theatrical productions.
Rev. Proc. 2022-21 (IRB 2022-16) Sec. 143; qualified mortgage bonds; mortage credit certficates; nationwide average purchase price for residences; average area purchase price safe harbors.
Rev. Proc. 2022-20 (IRB 2022-14) SEc. 147; public approval requirement; tax-exempt qualified private activity bonds; teleconference hearings.
Rev. Proc. 2022-18 (IRB 2022-13) Sec. 911; foreign earned income exclusion; bona fide residence test or physical presence test; waiver of presence test; added countries.
Rev. Proc. 2022-17 (IRB 2022-13) Sec. 280F; depreciation limits passenger automobiles (including trucks and vans); lease income inclusion amount.
Rev. Proc. 2022-15 (IRB 2022-13) Specifications for printing substitute Form 941, Schedule B, Schedule R and Form 8974.
Rev. Proc. 2022-14 (IRB 2022-7) List of Automatic Changes; automatic change procedures; Rev. Proc. 2015-13 clarified and modified.
Rev. Proc. 2022-12 (IRB 2022-7) Simplified filing procedures for electronic and paper for individuals not otherwise required to file 2021 return; facilitation of ability to cliam the child tax credit, recovery rebate credit and earned income tax credit for 2021; zero adjusted gross income.
Rev. Proc. 2022-13 (IRB 2022-6) When and how IRS will issue Notice of Employment Tax Determination Under Sec. 7436; how to petition Tax Court; Notice 2002-5 modified and superseded.
Rev. Proc. 2022-10 (IRB 2022-6) Private letter ruling requests; 18-month pilot program for fast-track processing; murisdiction of Associate Chief Counsel (Corporate).
Rev. Proc. 2022-8 (IRB 2022-4) Sec. 501; electronic submission process on www.pay.gov; Form 1024 Application for Recognition of Exemption Under Sec. 501 or Sec. 521; transition relief period; Rev. Proc 2022-5 modified; Rev. Procs. 72-5 and 2015-17 modified and superseded.
Rev. Proc. 2022-11 (IRB 2022-3) Sec. 9816; 9817; Qualifying payment amount for group health plans and health insurance insurers; indexing factor; QPA.
Rev. Proc. 2022-9 (IRB 2022-2) Sec. 446; automatic consent to change methods of accounting to comply with final regulations; Sec. 263A, 448, 460, 471; Rev. Proc. 2019-43 modiified.
Rev. Proc. 2022-7 (IRB 2022-1) Areas of IRC under jurisdiction of Associate Chief Counsel (International); IRS will not issue rulings.
Rev. Proc. 2022-5 (IRB 2022-1) Procedures for issuing determination letters; issues under jurisdiction of Director, Exempt Organizations; EO; rulings and agreements; pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans; private foundation status; Sec. 7428.
Rev. Proc. 2022-4 (IRB 2022-1) Revised procedures; determination letters and letter rulings issued by the Commissioner; Tax Exempt and Government Entities; Employee Plans Rulings and Agreements; Rev. Procs. 2021-4 updated.
Rev. Proc. 2022-3 (IRB 2022-1) Revised list of areas where IRS will not issue letter rulings or determination letters; Corporate; Financial
Institutions and Products; Income Tax and Accounting; Passthroughs and Special Industries; Procedure and Administration; Tax Exempt and Government Entities; Associate Chief Counsel; Rev. Proc. 2022-3 superseded.
Rev. Proc. 2022-2 (IRB 2022-1) Procedures for Technical advice memoranda; TAMS; taxpayer rights when field office requests TAMS; Rev. Proc. 2021-2 superseded.
Rev. Proc. 2022-1 (IRB 2022-1) Procedures for letter rulings and information letters; Associate Chief Counsel; Corporate; Financial Institutions and Products; Income Tax and Accounting; International; Passthroughs and Special Industries; Procedure and Administration; Tax Exempt and Government Entities; Rev. Proc. 2021-1 superseded.
Regulations
T.D. 9962 (IRB 2022-11) Special enrollment exams for enrolled agents; user fees.
Proposed Regulations
REG-118913-21 (IRB 2022-20) Sec. 2010; estates of decedents dying and gifts made beginning in 2018 and through 2025; basic exclusion amount; estate tax on gifts sheltered from gift tax when made.
Notices
Notice 2022-23 (IRB 2022-20) Sec. 1441; 1446; qualified intermediary withholding agreement; withholding and reporting responsibilities.
Announcements
Announcement 2022-8 (IRB 2021-19) Notification that there were no articles submitted for publication in IRB 2022-19.
Announcement 2022-7 (IRB 2021-15) Sec. 521; annual report to the public on advance pricing agreements; APAs; Advance Pricing and Mutual Agreement Program; APMA.
Announcement 2022-6 (IRB 2021-13) Temporary suspension of prototype IRA opinion letter program; taxpayers may rely on previously received favorable opinion letter.
Announcement 2022-5 (IRB 2021-11) Office of Professional Responsibility; OPR; disciplinary sanctions.
Announcement 2022-4 (IRB 2022-9) Notification that there were no articles submitted for publication in IRB 2022-9.
Announcement 2022-3 (IRB 2022-8) Notification that there were no articles submitted for publication in IRB 2022-8.
Action On Decision
Action on Decision 2022-8 (IRB 2022-12) Nonacquiescence to the holding; CSX Corp.; relocation benefits provided by a railroad to employees exempt from Railroad Retirement Tax Act; RRTA: Sec. 3231.
Internal Revenue Bulletin 2022-1
Copyright 2022 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject. Copyright is not claimed on material from U.S. Government sources--ISSN 1089-1536
--Last Update 05/14/22