IRS Pronouncements--2025
Small Business Taxes &
ManagementTM--Copyright
2025, 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, 2025. Please note. Revenue Rulings, Procedures, etc. are not always released in strict numerical order. For a similar listing for prior years, go to:
IRS Pronouncements--2024
IRS Pronouncements--2023
IRS Pronouncements--2022
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 35 bulletins of 2025.
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-25-xx.pdf
For Revenue Procedures-- www.irs.gov/pub/irs-drop/rp-25-xx.pdf
For Notices-- www.irs.gov/pub/irs-drop/n-25-xx.pdf
The xx must be at least two digits. Thus, Revenue Ruling 5 for 2025 would be: www.irs.gov/pub/irs-drop/rr-25-05.pdf For prior years, change the 25 to the appropriate year (available years vary).
New Additions - Bulletin 35
Rev. Rul. 2025-16 (IRB 2025-35) Sec. 2032A; special use value; farms; 2025 interest rates to be used in computing special use value of farm real property.
REG 132805-17 (IRB 2025-35) Sec. 132; guidance determining employer's line or lines of business for exclusions from gross income for no-additional-cost services fringe benefits; qualified employee discounts fringe benefits.
For the full text of these rulings, go to Internal Revenue Bulletin 2025-35
NOTE!--When searching for references to the Coronavirus, use COVID-19 instead.
Cumulative Listings - 2025
Revenue Rulings
Rev. Rul. 2025-16 (IRB 2025-35) Sec. 2032A; special use value; farms; 2025 interest rates to be used in computing special use value of farm real property.
Rev. Rul. 2025-15 (IRB 2025-32) Withholding and reporting issues relating to uncashed qualified retirement plan distribution and replacement checks.
Rev. Rul. 2025-14 (IRB 2025-32) Applicable federal rates; adjusted federal long-term rate; August, 2025.
Rev. Rul. 2025-13 (IRB 2025-28) Applicable federal rates; adjusted federal long-term rate; July, 2025.
Rev. Rul. 2025-12 (IRB 2025-23) Applicable federal rates; adjusted federal long-term rate; June, 2025.
Rev. Rul. 2025-11 (IRB 2025-23) Interest rates on underpayments and overpayments; quarter beginning July 1, 2025.
Rev. Rul. 2025-10 (IRB 2025-19) Applicable federal rates; adjusted federal long-term rate; May, 2025.
Rev. Rul. 2025-9 (IRB 2025-16) Sec. 61; fringe benefits; terminal charge; aircraft valuation formula; SIFL; Standard Industry Fare Level first half 2025.
Rev. Rul. 2025-8 (IRB 2025-15) Applicable federal rates; adjusted federal long-term rate; April, 2025.
Rev. Rul. 2025-7 (IRB 2025-13) Interest rates on underpayments and overpayments; quarter beginning April 1, 2025.
Rev. Rul. 2025-6 (IRB 2025-11) Applicable federal rates; adjusted federal long-term rate; March, 2025.
Rev. Rul. 2025-5 (IRB 2025-7) Applicable federal rates; adjusted federal long-term rate; February, 2025.
Rev. Rul. 2025-4 (IRB 2025-7) Guidance regarding income and employment tax treatment of contributions and benefits paid in certain state paid family and medical leave programs; requirement for plans; mandatory paid family and medical leave plrograms.
Rev. Rul. 2025-3 (IRB 2025-4) Sec. 7436; application of Section 530 of Revenue Act of 1978; Notice of Employment Determination; several factual situations.
Rev. Rul. 2025-2 (IRB 2025-3) Sec. 401; tables of covered compensation.
Rev. Rul. 2025-1 (IRB 2025-3) Applicable federal rates; adjusted federal long-term rate; January, 2025.
Revenue Procedures
Rev. Proc. 2025-26 (IRB 2025-33) Sec. 4980H; indexing adjustments for applicable dollar amounts; employer shared responsibility payments.
Rev. Proc. 2025-25 (IRB 2025-32) Sec. 36B; calculation of premium tax credit; Applicable Percentage Table; taxable years beginning in calendar years 2026.
Rev. Proc. 2025-24 (IRB 2025-31) Private printing of red-ink substitute; Forms W-2 and W-3; Rev. Proc. 2024-27 superseded.
Rev. Proc. 2025-22 (IRB 2025-30) Private printing of red-ink substitutes for 2025 revisiions of certain information returns; Rev. Proc. 2024-29 superseded.
Rev. Proc. 2025-23 (IRB 2025-24) Changes in accounting method; List of Automatic Procedures; guidance for taxpayer-initiated requests.
Rev. Proc. 2025-21 (IRB 2025-22) Rev. Proc. 2024-32 modified; mortaliy tables; plan specific substitute mortality tables.
Rev. Proc. 2025-20 (IRB 2025-22) Sec. 842; domestic asset/liability percentages and investment yields needed by foreign life insurance and property and liability insurance companies.
Rev. Proc. 2025-19 (IRB 2025-21) Sec. 223; Health Savings Accounts; HSAs; inflation adjusted amounts for 2026; maximum amount; health reimbursement arrangements; HRAs.
Rev. Proc. 2025-18 (IRB 2025-19) Nationwide average purchase price of residences; issuers of qualified mortgage bonds and mortgage credit certificates.
Rev. Proc. 2025-17 (IRB 2025-13) Sec. 911; foreign earned income exclusion; waiver of time requirement for individuals who must leave a foreign country because of war, civil unrest, or similar adverse conditions; Ukraine, Iraq, Haiti, and Bangladesh added to list.
Rev. Proc. 2025-16 (IRB 2025-11) Sec. 280F; depreciation limitations for autos and trucks and vans placed in service in 2025; lease inclusion table.
Rev. Proc. 2025-15 (IRB 2025-11) Sec. 832; 846; discount factors for 2024 accident year for insurance companies computing discounted unpaid losses.
Rev. Proc. 2025-13 (IRB 2025-8) Sec. 831; alternative tax under 831(b); streamlined method to obtain automatic consent to revoke election.
Rev. Proc. 2025-14 (IRB 2025-7) Sec. 45Y; annual table greenhouse gas emissions rates for different types of facilities; eligibility for credits.
Rev. Proc. 2025-6 (IRB 2025-6) Sec. 6417; 6033; 6011; no requirement to file either a federal income tax return or annual information return; election to change annual accounting period.
Rev. Proc. 2025-12 (IRB 2025-4) Rev. Proc. 2025-1 modified to reflect correct user fee for requests for tax treaty limitation of benefits determination; Rev. Proc. 2025-1 modified.
Rev. Proc. 2025-11 (IRB 2025-4) Sec. 48E; procedural and clarifying guidance; low-income communities bonus credit; Capacity Limitation.
Rev. Proc. 2025-10 (IRB 2025-4) Section 530 of Revenue Act of 1978; clarify definition of employee; timeliness requirement for filing required returns; reasonable basis safe harbor; Rev. Proc. 85-18 modified and superseded.
Rev. Proc. 2025-9 (IRB 2025-4) Sec. 5000D; excise tax on designated drugs; safe harbor percentage for sales.
Rev. Proc. 2025-8 (IRB 2025-3) Sec. 446; procedures for obtaining automatic consent to change methods of accounting for research or experimental expenditures paid in taxable years beginning after December 31, 2021; Rev. Proc. 2024-23 modified.
Rev. Proc. 2025-7 (IRB 2025-1) Areas in which rulings will not be issued, Associate Chief Counsel (International).
Rev. Proc. 2025-5 (IRB 2025-1) Procedures for isuing determination letters on issues under the jurisdiction of Director, Exempt Organizations; user fees for requests.
Rev. Proc. 2025-4 (IRB 2025-1) Update of Rev.Proc. 2023-4; types of advice the IRS to taxpayers on issues under the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements and procedures for letter rulings and determination letters.
Rev. Proc. 2025-3 (IRB 2025-1) Revised list of areas under Associated Chief Counsel (Corporate, Financial institutions and Products, Income Tax and Accounting, Passthroughs and Special Industries, Procedure and Administration, and Employee Benefits, Exempt Organizations and Employment Taxes) on which the Service will not issue letter rulings or determination letters; Rev. Proc. 2024-3 updated.
Rev. Proc. 2025-2(IRB 2025-1) Procedures for Technical advice memoranda; TAMS; taxpayer rights when field office requests TAMS; Rev. Proc. 2024-2 superseded.
Rev. Proc. 2025-1 (IRB 2025-1) 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. 2024-1 superseded.
Regulations
T.D. 10031 (IRB 2025-32) User fee on persons requesting issuance of IRS Letter 627; estate closing letter; $56; REG-107459.24.
Proposed Regulations
REG 132805-17 (IRB 2025-35) Sec. 132; guidance determining employer's line or lines of business for exclusions from gross income for no-additional-cost services fringe benefits; qualified employee discounts fringe benefits.
Notices
Notice 2405-41 (IRB 2025-34) Sec. 4672; 4671; 21 chemical substances added to list of taxable subsances; sodium nitrilotriacetate monohydrate; Notice 2021-66 modified.
Announcements
Announcement 2025-18 (7RB 2025-26) Sec. 501; organizations no longer qualifying as 501(c)(3) for failure to meet code section requirements; contributions by individual donors no longer deductible.
Announcement 2025-20 (IRB 2025-31) Office of Professional Responsibility; OPR; disciplinary sanctions.
Anno9ncement 2025-19 (7RB 2025-29) No articles submitted for publication for IRB 2025-29.
Announcement 2025-18 (7RB 2025-26) Sec. 501; organizations no longer qualifying as 501(c)(3) for failure to meet code section requirements; contributions by individual donors no longer deductible.
Announcement 2025-17 (7RB 2025-26) Sec. 501(c); Little Kings and Queens Inc. tax exempt qualification revoked.
Announcement 2025-16 (IRB 2025-25) U.S. and Denmark; Competent Authority Agreement; types of pension entities to be treated as pension funds.
Announcement 2025-14 (IRB 2025-25) Office of Professional Responsibility; OPR; disciplinary sanctions.
Announcement 2025-12 (IRB 2025-25) Sec. 501(c); Golconda Foundation Inc. TIN 73-1552729 qualification revoked.
Announcement 2025-11 (IRB 2025-25) Sec. 501(c); AFA Grad Inc. qualification revoked.
Announcement 2025-10 (IRB 2025-25) Sec. 501; organizations no longer qualifying as 501(c)(3) for failure to meet code section requirements; contributions by individual donors no longer deductible.
Announcement 2025-9 (IRB 2025-25) Sec. 501(c); Ballerina Girl qualificatio revoked.
Announcement 2025-7 (IRB 2025-25) Sec. 501; organizations no longer qualifying as 501(c)(3) for failure to meet code section requirements; contributions by individual donors no longer deductible.
Announcement 2025-15 (IRB 2025-18) No articlesz submitted for publication to Internal Revenue Bulletin 2025-18.
Announcement 2025-13 (IRB 2025-15) Report on Advance Pricing Agreements and Advance Pricing and MutualAgreement Program (APMA Program), formerly known as the Advance Pricing Agreement Program (APA Program).
Announcement 2025-8 (IRB 2025-13) Tax conventions; Swiss Confederation; with respect to taxes on income; pensions and retirement arrangements; including IRAs.
Announcement 2025-6 (IRB 2025-5) Fast Track Settlement; FTS; pilot program; implementation; specific issues in a case; Post Appeals Mediation; PAM; PAM available to all taxpayers in the FTS program.
Announcement 2025-5 (IRB 2025-3) Suspension of part of Convention between the U.S. and Union of Society Socialist Republics on Matters of Taxation.
Announcement 2025-1 (IRB 2025-3) Office of Professional Responsibility; OPR; disciplinary sanctions.
Announcement 2025-4 (IRB 2025-2) Correction to publication of T.D. 10015 to add information about athe Federal Register filing date and publication information.
Announcement 2025-3 (IRB 2025-2) Amends the announcement number of Announcement 2024-39, 2024-39 I.R.B. 639, to Announcement 2024-33 by correcting several administrative references.
Announcement 2025-2 (IRB 2025-2) Sec. 401; required minimum distributions; RMD; certain portions of proposed regulations to apply beginning in 2026 distribution calendar year.
Action On Decision
None
Internal Revenue Bulletin 2025-1 Internal Revenue Bulletin 2025-27
Copyright 2025 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 08/23/25