Internal Revenue Bulletin 2026-41 (PDF rendition): IRS Notices

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# INTERNAL REVENUE BULLETIN

IRS

Bulletin No. 2026-41
October 5, 2026

## HIGHLIGHTS OF THIS ISSUE

These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.

## ADMINISTRATIVE

### Rev. Proc. 2026-29, page 470.

This revenue procedure provides specifications for the pri-
vate printing of red-ink and black-and-white substitutes for the
January 2026 revision of Form W-2c and the June 2024 revi-
sion of Form W-3c. This revenue procedure will be produced
as the next revision of Publication 1223. Rev. Proc. 2024-36,
2024-41 I.R.B. 737, dated October 7, 2024 (reprinted as
Publication 1223, revised 10-2024), is superseded.

## INCOME TAX

### Notice 2026-47, page 461.

This notice republishes the inflation adjustment factor and
applicable amounts for calendar year 2026 for the clean
electricity production credit allowable under section 45Y of
the Internal Revenue Code, which were published in the Fed-
eral Register at 91 FR 56942 on September 4, 2026. The

2026 inflation adjustment factor and applicable amounts are
used to determine the amount of the section 45Y credit and
apply to calendar year 2026 sales, consumption, or storage
of electricity produced in the United States or a possession
thereof at a qualified facility.

### Notice 2026-53, page 462.

This notice provides guidance on the establishment of emis-
sions rates under § 45Z(b)(1)(B) of the Internal Revenue Code
(Code) for the clean fuel production credit determined under
§ 45Z (§ 45Z credit) and clarifies the application of certain
amendments to § 45Z made by § 70521 of Public Law 119-
21, 139 Stat. 72, 276 (July 4, 2025), commonly known as
the One, Big, Beautiful Bill Act (OBBBA). Specifically, this
notice addresses the establishment of emissions rates for
transportation fuel derived from animal manure. This notice
also describes how certain regenerative agricultural feed-
stock practices may be taken into account for purposes of
§ 45Z. The Appendix to this notice provides the annual emis-
sions rate table for calendar year 2026 for purposes of §
45Z.

## The IRS Mission

Provide America's taxpayers top-quality service by helping
them understand and meet their tax responsibilities and
enforce the law with integrity and fairness to all.

## Introduction

The Internal Revenue Bulletin is the authoritative instrument
of the Commissioner of Internal Revenue for announcing offi-
cial rulings and procedures of the Internal Revenue Service
and for publishing Treasury Decisions, Executive Orders, Tax
Conventions, legislation, court decisions, and other items of
general interest. It is published weekly.

It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless other-
wise indicated. Procedures relating solely to matters of inter-
nal management are not published; however, statements of
internal practices and procedures that affect the rights and
duties of taxpayers are published.

Revenue rulings represent the conclusions of the Service
on the application of the law to the pivotal facts stated in
the revenue ruling. In those based on positions taken in rul-
ings to taxpayers or technical advice to Service field offices,
identifying details and information of a confidential nature are
deleted to prevent unwarranted invasions of privacy and to
comply with statutory requirements.

Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned

against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.

The Bulletin is divided into four parts as follows:

### Part I .- 1986 Code.

This part includes rulings and decisions based on provisions
of the Internal Revenue Code of 1986.

### Part II .- Treaties and Tax Legislation.

This part is divided into two subparts as follows: Subpart A,
Tax Conventions and Other Related Items, and Subpart B,
Legislation and Related Committee Reports.

Part III .- Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative
Rulings. Bank Secrecy Act Administrative Rulings are issued
by the Department of the Treasury's Office of the Assistant
Secretary (Enforcement).

### Part IV .- Items of General Interest.

This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.

The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.

The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.

## Part

## Inflation Adjustment Factor and Applicable Amounts for Clean Electricity Production Credit for Calendar Year 2026

### Notice 2026-47

#### SECTION 1. PURPOSE

This notice republishes the inflation
adjustment factor and applicable amounts
for calendar year 2026 for the clean elec-
tricity production credit allowable under
section 45Y (section 45Y credit) of the
Internal Revenue Code (Code), which are
required by section 45Y(c)(2) to be pub-
lished in the Federal Register. The 2026
inflation adjustment factor and applicable
amounts are used to determine the amount
of the section 45Y credit and apply to
calendar year 2026 sales, consumption,
or storage of electricity produced in the
United States or a possession thereof at a
qualified facility.

### SECTION 2. BACKGROUND

Section 45Y was added to the Code by
section 13701(a) of Public Law 117-169,
136 Stat. 1818, 1982 (August 16, 2022),
commonly known as the Inflation Reduc-
tion Act of 2022, to provide an income tax
credit for producing electricity at a quali-
fied facility.

Section 45Y(a)(1) provides that, for
purposes of section 38 of the Code, the
section 45Y credit for any taxable year is
an amount equal to the product of (1) the
kilowatt hours of electricity produced by
the taxpayer during such taxable year at
a qualified facility (described in section
45Y(b)), and either (i) sold by the taxpayer
to an unrelated person during the taxable
year, or (ii) in the case of a qualified facility
which is equipped with a metering device
which is owned and operated by an unre-
lated person, sold, consumed, or stored by

the taxpayer during the taxable year, mul-
tiplied by (2) the applicable amount with
respect to such qualified facility.

For purposes of the applicable
amount used in calculating the section
45Y credit, section 45Y(a)(2) provides
a base amount and a higher alternative
amount. Section 45Y(a)(2)(A) provides
that, subject to section 45Y(g)(7) (pro-
viding an increase in credit for qualified
facilities located in an energy commu-
nity), the applicable amount will be the
base amount of 0.3 cents in the case
of a qualified facility that does not sat-
isfy the requirements for the alternative
amount. Section 45Y(a)(2)(B) provides
that, subject to section 45Y(g)(7), the
applicable amount will be the alternative
amount of 1.5 cents in the case of any
qualified facility (1) with a maximum
net output of less than 1 megawatt (as
measured in alternating current), (2) the
construction of which begins prior to the
date that is 60 days after the Secretary
of the Treasury or the Secretary's dele-
gate (Secretary) publishes guidance on
the requirements of section 45Y(g)(9)
(wage requirements) and section 45Y(g)
(10) (apprenticeship requirements),1 or
(3) that satisfies section 45Y(g)(9) and,
with respect to the construction of such
facility, satisfies section 45Y(g)(10).

Section 45Y(c)(1) provides for an
inflation adjustment for both the base
and alternative amounts. Section 45Y(c)
(1) provides that, in the case of a calen-
dar year beginning after 2024, the 0.3 cent
amount in section 45Y(a)(2)(A) and the
1.5 cent amount in section 45Y(a)(2)(B)
will each be adjusted by multiplying such
amount by the inflation adjustment factor
for the calendar year in which the sale,
consumption, or storage of the electricity
occurs. If the 0.3 cent amount as adjusted
for inflation is not a multiple of 0.05 cent,
such amount is rounded to the nearest mul-
tiple of 0.05 cent. If the 1.5 cent amount
as adjusted for inflation is not a multiple
of 0.1 cent, such amount is rounded to the
nearest multiple of 0.1 cent.

Section 45Y(c)(2) requires the Secre-
tary to determine and publish in the Fed-
eral Register each calendar year the infla-
tion adjustment factor for such calendar
year. The inflation adjustment factor for
the 2026 calendar year was published in
the Federal Register at 91 FR 56942 on
September 4, 2026.

Section 45Y(c)(3) defines the term
inflation adjustment factor as, with respect
to a calendar year, a fraction, the numer-
ator of which is the GDP implicit price
deflator for the preceding calendar year
and the denominator of which is the GDP
implicit price deflator for the calendar
year 1992. The term GDP implicit price
deflator means the most recent revision
of the implicit price deflator for the gross
domestic product as computed and pub-
lished by the Department of Commerce
before March 15 of the calendar year.

### SECTION 3. 2026 INFLATION ADJUSTMENT FACTOR

For purposes of section 45Y(c)(1), for
sales, consumption, or storage of elec-
tricity occurring in calendar year 2026,
the inflation adjustment factor is a frac-
tion, the numerator of which is the GDP
implicit price deflator for 2025 (128.986)
and the denominator of which is the GDP
implicit price deflator for 1992 (62.707),
which yields an inflation adjustment fac-
tor of 2.0570.

### SECTION 4. 2026 APPLICABLE AMOUNTS

For sales, consumption, or storage
of electricity occurring in calendar year
2026, the applicable amount provided
in section 45Y(a)(2)(A) is 0.6 cents (or
$0.006), which is 0.3 cents (or $0.003)
multiplied by 2.0570 and rounded to the
nearest multiple of 0.05 cent. For sales,
consumption, or storage of electricity
occurring in calendar year 2026, the appli-
cable amount provided in section 45Y(a)
(2)(B) is 3.1 cents (or $0.031), which is

" To meet this requirement, the construction of the qualified facility must begin prior to January 29, 2023. On November 30, 2022, the Department of the Treasury and the Internal Revenue
Service published Notice 2022-61 in the Federal Register (87 FR 73580, corrected in 87 FR 75141 (Dec. 7, 2022)), providing initial guidance with respect to the prevailing wage and appren-
ticeship requirements and starting the 60-day period described in section 45Y(a)(2)(B).

1.5 cents (or $0.015) multiplied by 2.0570
and rounded to the nearest multiple of 0.1
cent.

### SECTION 5. DRAFTING INFORMATION

The principal author of this notice
is Kevin I. Babitz of the Office of Asso-
ciate Chief Counsel (Energy, Credits,
and Excise Tax). For further information
regarding this notice contact Kevin I. Bab-
itz at 202-317-5046 (not a toll-free call).

## Section 45Z Clean Fuel Production Credit; Emissions Rates

Notice 2026-53

### SECTION 1. PURPOSE

This notice provides guidance on the
establishment of emissions rates under
§ 45Z(b)(1)(B) of the Internal Reve-
nue Code (Code)1 for the clean fuel pro-
duction credit determined under § 45Z
(§ 45Z credit) and clarifies the application
of certain amendments to § 45Z made
by § 70521 of Public Law 119-21, 139
Stat. 72, 276 (July 4, 2025), commonly
known as the One, Big, Beautiful Bill
Act (OBBBA). Specifically, this notice
addresses the establishment of emissions
rates for transportation fuel derived from
animal manure. This notice also describes
how certain regenerative agricultural feed-
stock practices may be taken into account
for purposes of § 45Z. The Appendix to
this notice provides the annual emissions
rate table for calendar year 2026 for pur-
poses of § 45Z.

The Department of the Treasury (Trea-
sury Department) and the Internal Reve-
nue Service (IRS) developed this notice
in consultation with the Department of
Energy (DOE), the United States Depart-
ment of Agriculture (USDA), the Federal
Aviation Administration (FAA), and other
federal agencies.

### SECTION 2. BACKGROUND

.01 In general.

Section 45Z, as amended by § 70521
of the OBBBA, provides an income tax
credit for clean transportation fuel pro-
duced domestically after December 31,
2024, and sold by December 31, 2029.
Among other requirements to qualify for
the § 45Z credit, a taxpayer must produce
a "transportation fuel" that meets certain
suitability, emissions rate, anti-coprocess-
ing, and anti-double-crediting require-
ments. See § 45Z(a)(1) and (d)(5)(A).
Under § 45Z(d)(5)(A)(ii), the emissions
rate requirement is met if a transporta-
tion fuel has an emissions rate2 that is
not greater than a statutory baseline of 50
kilograms (kg) of carbon dioxide equiv-
alent based on relative global warming
potential (CO2e) per million British ther-
mal units (mmBTU).

A taxpayer calculates the amount of the
§ 45Z credit by multiplying the applica-
ble amount per gallon or gallon equivalent
with respect to a transportation fuel pro-
duced by the taxpayer and sold in a qual-
ified sale by the emissions factor for such
fuel. See § 45Z(a)(1). Per § 45Z(a)(5), the
credit amount is rounded to the nearest
cent. A taxpayer's total § 45Z credit for a
taxable year is the sum of the § 45Z credit
for each transportation fuel sold during
the taxable year.

.02 Establishment of emissions rates.

Under § 45Z(b)(1)(A), a transportation
fuel's emissions factor measures the reduc-
tion in the fuel's emissions rate relative to
the statutory baseline emissions rate of 50
kg of CO2e per mmBTU, expressed as a
fraction of the statutory baseline. Under
§ 45Z(b)(2), any emissions factor must be
rounded to the nearest multiple of 0.1.

Generally, a taxpayer must determine
a transportation fuel's emissions rate by
using the annual emissions rate table pub-
lished by the Secretary of the Treasury or
the Secretary's delegate (Secretary). See
§ 45Z(b)(1)(B). However, a taxpayer pro-
ducing a transportation fuel for which an
emissions rate has not been established in
the annual emissions rate table may file a
petition with the Secretary for determina-

tion of a provisional emissions rate (PER)
with respect to such fuel. See § 45Z(b)(1)
(D).

Section 45Z(b)(1)(B)(i) directs the
Secretary, subject to § 45Z(b)(1)(B)(ii)
through (v), to annually publish a table
setting forth the emissions rates for sim-
ilar types and categories of transportation
fuels. Section 2.03 of this notice describes
§ 45Z(b)(1)(B)(iv) and (v), added by the
OBBBA. The Appendix to this notice pro-
vides the calendar year 2026 emissions
rate table.

Section 45Z(b)(1)(B)(ii) provides that
for transportation fuel other than sustain-
able aviation fuel (non-SAF transporta-
tion fuel), the lifecycle GHG emissions of
such fuel must be based on the most recent
determinations under the Greenhouse
gases, Regulated Emissions, and Energy
use in Transportation (GREET) model
developed by Argonne National Labora-
tory, or a successor model as determined
by the Secretary. See section 2.04(3) of
this notice.

Section 45Z(b)(1)(B)(iii) provides
that for transportation fuel that is sus-
tainable aviation fuel (SAF transporta-
tion fuel), the lifecycle GHG emissions
of such fuel must be determined in accor-
dance with: (i) the most recent Carbon
Offsetting and Reduction Scheme for
International Aviation (CORSIA) meth-
odologies that have been adopted by the
International Civil Aviation Organiza-
tion with the agreement of the United
States; or (ii) any methodology similar
to the most recent CORSIA methodol-
ogies that satisfies the criteria under
§ 211(o)(1)(H) of the Clean Air Act, as
in effect on August 16, 2022.

Section 2.04(3) of this notice discusses
the use of the 45ZCF-GREET model pur-
suant to § 45Z(b)(1)(B)(ii) and (iii). All
publicly available versions of the 45ZCF-
GREET model, the accompanying user
manual, additional information including
FAQs, and the log of changes to the model
are available at https://www.energy.gov/
cmei/greet.

.03 OBBBA amendments.

Section 70521 of the OBBBA made
several amendments to § 45Z affecting

" Unless otherwise specified, all references to "section" or "§" are references to sections of the Code or the Income Tax Regulations (26 CFR part 1).

2 Section 45Z(b)(1)(B)(i) provides that a transportation fuel's emissions rate is based on the amount of lifecycle greenhouse gas (GHG) emissions (as described in § 211(o)(1)(H) of the Clean
Air Act (42 U.S.C. 7545(0)(1)(H)), as in effect on August 16, 2022) for such fuel, expressed as kg of CO2e per mmBTU. See also § 45Z(d)(1)-(3).

the establishment of emissions rates and
credit eligibility that apply only to trans-
portation fuel produced after December
31, 2025. Transportation fuel produced
before January 1, 2026, even if sold after
December 31, 2025, is not subject to these
amendments. These statutory amend-
ments include:

(1) The requirement in § 45Z(b)(1)(B)
(iv) that the emissions rate of transpor-
tation fuel produced after December 31,
2025, must be adjusted, based on regu-
lations or methodologies determined by
the Secretary, to exclude any emissions
attributed to indirect land use change
(ILUC).

(2) The requirement in § 45Z(b)(1)(B)
(v)(I) for the Secretary to provide a dis-
tinct emissions rate with respect to any
transportation fuel derived from animal
manure and produced after December 31,
2025, that is based on the specific animal
manure feedstock. Such feedstocks may
include dairy manure, swine manure,
poultry manure, or any other sources as
are determined appropriate by the Secre-
tary. See § 45Z(b)(1)(B)(v)(I).

(3) The requirement in § 45Z(b)(1)(B)
(v)(II) and (b)(1)(E) that the emissions
rate cannot be less than zero for any trans-
portation fuel produced after December
31, 2025, except for any transportation
fuel derived from animal manure.

(4) The requirement in § 45Z(f)(1)
(A)(iii) that transportation fuel produced
after December 31, 2025, must be exclu-
sively derived from a feedstock that was
produced or grown in the United States,
Mexico, or Canada.

Section 4 of this notice clarifies how a
taxpayer using an allowed methodology
that does not reflect these amendments
should apply those amendments to deter-
mine the emissions rate of transportation
fuel produced after December 31, 2025.
See generally section 2.04 of this notice.

.04 Current guidance on emissions
rates.

(1) In general.

On February 4, 2026, the Treasury
Department and the IRS published pro-
posed regulations under § 45Z (REG-
121244-23) in the Federal Register at 91
F.R. 5160 (§ 45Z NPRM), which provide

guidance for determining the § 45Z credit,
including the establishment of emissions
rates for transportation fuels under pro-
posed § 1.45Z-2(d).3

Proposed § 1.45Z-2(d)(1) would
implement the general rules for determin-
ing the emissions rate of a transportation
fuel in § 45Z(b)(1)(B) and (D): a taxpayer
would either use the applicable emissions
rate table published by the Secretary or, if
the applicable emissions rate table does
not establish an emissions rate for the
taxpayer's fuel, a PER determined by the
Secretary.

Proposed § 1.45Z-2(e) would incor-
porate the rules in § 45Z(b)(1)(B) regard-
ing the annual publication of a table of
emissions rates for similar types and
categories of transportation fuels, includ-
ing the requirement in § 45Z(b)(1)(B)(i)
that the emissions rate table be published
"[s]ubject to" the requirements in § 45Z(b)
(1)(B)(ii) through (v).

Proposed § 1.45Z-2(g) would pro-
vide that when an emissions rate is first
established for a type and category of
fuel, whether in an applicable emissions
rate table or by a PER determination, that
emissions rate will relate back to January
1, 2025.

#### (2) Applicable emissions rate table.

Proposed § 1.45Z-2(e)(2) would pro-
vide rules for identifying the "applica-
ble emissions rate table" that a taxpayer
must use in a given taxable year. Proposed
§ 1.45Z-2(e)(2)(i) would clarify that the
applicable emissions rate table for a tax-
payer is the emissions rate table that is in
effect on the first day of the taxpayer's tax-
able year of production.

Proposed § 1.45Z-2(e)(2)(ii) would
clarify that if a taxpayer produces a fuel
for which the applicable emissions rate
table establishes an emissions rate, the
taxpayer must use the corresponding
allowed methodologies, as specified in
proposed § 1.45Z-2(e)(3), as provided in
such table to determine the emissions rate
for all such fuel produced during the tax-
payer's taxable year.

Proposed § 1.45Z-2(e)(2)(iii)(A)
would clarify that the applicable emis-
sions rate table establishes the emissions
rate for a fuel if the emissions rate table

includes both the "type of transportation
fuel" and "category of transportation
fuel" (that is, the fuel's unique primary
feedstock and pathway used to produce
a type of transportation fuel), as defined
in proposed § 1.45Z-1(b)(35). Proposed
§ 1.45Z-2(e)(2)(iii)(B) would clarify that
if an emissions rate table does not initially
include a type or category of fuel, but an
allowed methodology is updated to add
such type or category of fuel during the
calendar year, then that type or category of
fuel is considered included in such emis-
sions rate table.

##### (3) Allowed methodologies.

Proposed § 1.45Z-2(e)(3)(i) would pro-
vide that a taxpayer producing a fuel for
which an emissions rate is established by
the applicable emissions rate table must
determine the fuel's emissions rate using
the allowed methodologies described in
proposed § 1.45Z-2(e)(3)(iv) and (v), as
directed by the applicable emissions rate
table.

Proposed § 1.45Z-2(e)(3)(ii) would
require a taxpayer to use the first version
of an allowed methodology that is pub-
licly available in the taxable year of pro-
duction and that includes the type and cat-
egory of the taxpayer's fuel. However, if
an updated version of an allowed method-
ology becomes publicly available after the
first day of the taxable year of production
(but still within such taxable year), then
the taxpayer could choose to treat such
updated version as the most recent version
of such methodology.

The preamble to the § 45Z NPRM dis-
cusses how the phrase "most recent deter-
minations under the Greenhouse gases,
Regulated Emissions, and Energy use in
Transportation model" in § 45Z(b)(1)
(B)(ii) is best understood as referring to
the most recent determinations under the
45ZCF-GREET model. To address any
potential uncertainty given the continued
existence of other GREET models, pro-
posed § 1.45Z-2(e)(3)(iii) would designate
the 45ZCF-GREET model as a successor
model under § 45Z(b)(1)(B)(ii). Proposed
§ 1.45Z-2(e)(3)(v) would clarify that the
SAF portion of the 45ZCF-GREET model
is a "similar methodology" to CORSIA
under § 45Z(b)(1)(B)(iii)(II).

3 Terms used in this notice have the same meaning as provided in § 45Z and the § 45Z NPRM.

Proposed § 1.45Z-2(e)(3)(iv) and (v)
would identify the allowed methodol-
ogies for determining emissions rates
for purposes of the emissions rate table
described in § 45Z(b)(1)(B)(i). If the
applicable emissions rate table establishes
the emissions rate for a non-SAF trans-
portation fuel, a taxpayer producing such
fuel would determine the fuel's emissions
rate using the 45ZCF-GREET model, as
directed by the applicable emissions rate
table. If the applicable emissions rate table
establishes the emissions rate for a SAF
transportation fuel, a taxpayer producing
such fuel would determine the fuel's emis-
sions rate using the most recent version of
the CORSIA Default Life Cycle Emis-
sions Values for CORSIA Eligible Fuels
lifecycle approach (CORSIA Default) or
the CORSIA Methodology for Calculat-
ing Actual Life Cycle Emissions Values
lifecycle approach (CORSIA Actual),
with the agreement of the United States,
or the 45ZCF-GREET model, as directed
by the applicable emissions rate table.
The proposed regulations would also clar-
ify that, for a given type and category of
SAF transportation fuel, a taxpayer must
use the same methodology to calculate
lifecycle GHG emissions associated with
all stages of SAF transportation fuel pro-
duction, from fuel feedstock production
through distribution.

Proposed § 1.45Z-2(e)(3)(iii)(B) would
provide that in the 45ZCF-GREET model,
for purposes of accounting for emissions
associated with natural gas alternatives
(as a production input or as the transpor-
tation fuel produced), rules similar to the
rules under § 45V apply, unless otherwise
specified by the 45ZCF-GREET model
with respect to technical modeling issues
that are subsequently identified by the
DOE or technical differences arising from
the application of the § 45V rules to the
45ZCF-GREET model.

Section 1.45V-4(f)(3)(v) provides gen-
erally that for purposes of determining the
lifecycle GHG emissions rate of a process
that uses methane derived from biogas
sourced from animal waste, the associated
emissions must use an alternative fate
derived from the national average of all
animal waste management practices.4 That
approach is incompatible with § 70521(c)

of the OBBBA, requiring distinct emis-
sions rates, based on the specific animal
manure feedstock, for transportation fuels
derived from animal manure. Section
3.02 of this notice provides guidance on
the emissions associated with natural gas
alternatives derived from animal manure
for § 45Z purposes, implementing this
OBBBA amendment.

### SECTION 3. CERTAIN EMISSIONS ACCOUNTING

#### .01 Regenerative agriculture practices; safe harbor.

The USDA published a beta version
of the USDA Feedstock Carbon Intensity
Calculator (USDA FD-CIC) in January
2025. The preamble to the § 45Z NPRM
explains that, following publication of
the final version of USDA FD-CIC, the
Treasury Department and the IRS antici-
pate that a § 45Z-specific version of the
Feedstock Carbon Intensity Calculator
(FD-CIC) module would be included as
an input to the DOE's 45ZCF-GREET
model (45ZCF FD-CIC) used for calcu-
lating carbon intensity adjustments under
§ 45Z for feedstocks that are produced
using certain low-carbon agricultural
practices. The preamble also notes that the
Treasury Department and the IRS antic-
ipate that 45ZCF FD-CIC may be used
for fuel produced and sold in 2025 even
though 45ZCF FD-CIC likely would be
published in 2026.

In June 2026, the USDA published an
updated version of USDA FD-CIC, avail-
able at https://www.usda.gov/usda-fdcic,
alongside related final Technical Guide-
lines for the Production of Regenerative
Agricultural Biofuel Feedstocks (91 F.R.
39334, June 29, 2026) (USDA technical
guidelines). A 2026 version of 45ZCF
FD-CIC is forthcoming as part of the
45ZCF-GREET model.

For fuel produced in 2025, a taxpayer
may use the 2026 version of 45ZCF
FD-CIC to determine the emissions asso-
ciated with feedstocks produced using
low-carbon agricultural practices, pro-
vided the taxpayer satisfies all require-
ments for such practices under the USDA
technical guidelines in 7 CFR part 2100,
including the chain of custody standards

in 7 CFR 2100.030 through 2100.035 and
the audit and verification standards in 7
CFR 2100.040 and 2100.041. The Trea-
sury Department and the IRS are aware
that for fuel produced in 2025 and 2026,
the primary feedstock produced using
low-carbon agricultural practices was
likely planted before the publication of
the final USDA technical guidelines. As
such, for fuel produced in 2025 and 2026,
the requirements under 7 CFR 2100.060,
regarding the pre-application develop-
ment of a nutrient budget, are deemed
satisfied for purposes of § 45Z. However,
a taxpayer must be able to substantiate
the application of any nutrients (such as
nitrogen, phosphorus, and potassium)
and measurable nutrient sources and
removals that the taxpayer inputs into
45ZCF FD-CIC. A taxpayer must also
keep records sufficient to substantiate its
claim for the § 45Z credit. See proposed
§ 1.45Z-4(g)(1)-(2).

.02 Distinct emissions rates for specific
animal manure feedstocks.

As discussed in sections 2.03 and
2.04(3) of this notice, § 45Z(b)(1)(B)(v)
(I) directs the Secretary to provide, for
transportation fuels derived from animal
manure, distinct emissions rates based on
the specific animal manure feedstock.

(1) Specific animal manure feedstocks.

Section 45Z(b)(1)(B)(v)(I) provides
that specific animal manure feedstocks
may include dairy manure, swine manure,
and poultry manure (listed manures). Sec-
tion 45Z(b)(1)(B)(v)(I) contemplates spe-
cific animal manure feedstocks other than
the listed manures (unlisted manures), as
are determined appropriate by the Secre-
tary. The Treasury Department and the IRS
may provide future guidance for deter-
mining the emissions rate of fuels derived
from unlisted manures, including specific
alternative fates. However, the Treasury
Department and the IRS anticipate that
some unlisted manures will lack technical
data to determine an alternative fate for a
specific animal manure feedstock.

The Treasury Department and the IRS
anticipate that an update to the 45ZCF-
GREET model including dairy manure
and swine manure as distinct primary
feedstocks is forthcoming. As such, dairy
manure and swine manure are included as

4 The term "alternative fate" has the same meaning as in § 1.45V-4(f)(2)(i).

primary feedstocks in the 2026 emissions
rate table in the Appendix to this notice.

A taxpayer producing a transportation
fuel derived from an animal manure not
included in the 2026 emissions rate table
may submit a PER petition with the Sec-
retary as provided by § 45Z(b)(1)(D) and
in accordance with proposed § 1.45Z-2(f).
However, the Treasury Department and
the IRS anticipate that the 45ZCF-GREET
model will be further updated in 2026 to
include poultry manure and beef manure
as primary feedstocks. Accordingly, pro-
ducers of fuels derived from poultry
manure and beef manure are encouraged
to await this subsequent 45ZCF-GREET
model update and to postpone potential
submission of any PER petition for such
fuels.

#### (2) Alternative fate.

The Treasury Department and the IRS,
in consultation with the DOE and the
USDA, have determined that in certain
instances a distinct emissions rate for a
transportation fuel derived from animal
manure may be determined within the
45ZCF-GREET model on the basis of the
farm-specific prior manure management
practices applied to each specific animal
manure feedstock, as described below.

A taxpayer producing a transportation
fuel derived from animal manure may use
an alternative fate reflecting farm-specific
prior manure management practices for
the animal manure from which the tax-
payer derived its transportation fuel. For
purposes of determining such alternative
fate, a "farm" is any animal feeding oper-
ation, with or without a nutrient manage-
ment plan, or other animal operation with
a nutrient management plan. Farm-spe-
cific prior manure management practices
depend on the animal manure, and may
include manure storage in uncovered
lagoons, deep pits, liquid/slurry, pasture/
range/paddock, dry lot, and solid storage.

A taxpayer producing a fuel derived
from an animal manure determines a dis-
tinct emissions rate by inputting into the
45ZCF-GREET model the number of ani-
mals by type and share of manure man-
aged using each prior practice in place
immediately preceding the earlier of: (i)

the commencement date of any anaerobic
digester operation5 or (ii) September 8,
2026. If a farm diverted manure to an off-
farm anaerobic digester, the commence-
ment date is the date the farm first began
diverting manure to any off-site anaero-
bic digester. A taxpayer will provide the
number of animals by type and the share
of manure managed using each practice,
including the quantity routed to an anaero-
bic digester, in the taxable year of produc-
tion. This information is collectively used
to calculate the avoided emissions in the
45ZCF-GREET model for prior manure
management practices based on the spe-
cific animal manure feedstock.

A taxpayer must be able to substantiate
such farm-specific prior manure manage-
ment practices for all collected manure if
such data are used to establish an alterna-
tive fate. A taxpayer that cannot substan-
tiate the farm-specific prior manure man-
agement practices of a given farm will not
have avoided emissions included in the
45ZCF-GREET model for such farm's
portion of the taxpayer's manure inputs.
For more information regarding substan-
tiation of emissions rates and the related
safe harbor, see proposed § 1.45Z-4(g)
(1)-(2).

The 45ZCF-GREET model will not
provide a farm-specific alternative fate
with respect to animal manure sourced
from a new farm (a farm that begins oper-
ations after September 8, 2026) until the
Treasury Department and the IRS issue
further guidance on this issue. As previ-
ously explained, the farm-specific alter-
native fate for a specific animal manure
feedstock reflects the avoided emissions
from utilizing an anaerobic digester as
compared to the prior manure manage-
ment practices for a given animal manure
on the farm. Given how the farm-spe-
cific alternative fate is calculated, a new
farm, which necessarily has no existing
manure management practices, could be
incentivized to select the highest emit-
ting practices on startup. Such intentional
inflation of avoided emissions, and in turn
the § 45Z credit amount, is contrary to the
language of § 45Z and its incentivization
of cleaner fuel production. The Treasury

Department and the IRS are studying how
a distinct emissions rate for transportation
fuel derived from animal manures sourced
from a new farm may be determined in a
manner that mitigates these concerns.

## SECTION 4. TRANSITION GUIDANCE FOR OBBBA AMENDMENTS

.01 In general.

The Treasury Department and the IRS
are aware of the need for guidance on
how to apply the OBBBA amendments
discussed in section 2.03 of this notice by
taxpayers using a version of an allowed
methodology that does not reflect these
OBBBA amendments. This section 4 pro-
vides transition guidance on how to apply
these OBBBA amendments in such cases.

The first version of the 45ZCF-GREET
model to incorporate some of these
OBBBA amendments was released on
June 12, 2026 (June 2026 version of the
45ZCF-GREET model). Generally, a tax-
payer using a pre-June 2026 version of the
45ZCF-GREET model must generate one
result for transportation fuel produced on
or before December 31, 2025, and another
result, modified as specified in section
4.02 of this notice, for transportation fuel
produced after December 31, 2025. Utiliz-
ing separate results implements the OBB-
BA's amendments and effective dates.

.02 Application of OBBBA amend-
ments in prior model versions.

### (1) ILUC exclusion.

Pursuant to § 45Z(b)(1)(B)(iv), a tax-
payer producing a transportation fuel
after December 31, 2025, must determine
an emissions rate that does not include
ILUC emissions. For taxpayers using a
version of the 45ZCF-GREET model that
includes ILUC emissions to determine
the emissions rate for a transportation
fuel produced after December 31, 2025,
the ILUC value published in the 45ZCF-
GREET model must be subtracted from
the Total Life Cycle Analysis Results
(Total LCA Results). To make this
adjustment, a taxpayer must subtract the
ILUC value in the calculated results table
from the Total LCA Results, expressed

5 For purposes of this determination, an anaerobic digester is considered operational on the date at which the system begins capturing, productively using, and/or destroying biogas after an
initial start-up period. The initial start-up period must not exceed nine months.

in grams of CO2e per megajoule. The
adjusted Total LCA Results must then be
multiplied by a factor of 1.055 to convert
the Total LCA Results into kg of CO2e
per mmBTU.

Taxpayers that use CORSIA Default
to determine the emissions rate for a SAF
transportation fuel produced after Decem-
ber 31, 2025, must exclude the relevant
Default ILUC value listed in CORSIA
Default.

Taxpayers that use CORSIA Actual to
determine the emissions rate for a SAF
transportation fuel produced after Decem-
ber 31, 2025, must exclude any ILUC
value included as part of the CORSIA
Actual verification process. See section
2.04(3) of this notice for more information
on identifying which version of CORSIA
Default or CORSIA Actual a taxpayer
must use.

#### (2) Foreign feedstock limitation.

Versions of the 45ZCF-GREET model
have included pathways for transpor-
tation fuel derived from primary feed-
stocks produced or grown outside the
United States, Mexico, or Canada. How-
ever, pursuant to § 45Z(f)(1)(A)(iii), a
taxpayer may not claim a § 45Z credit for
any such fuel produced after December
31, 2025. See section 2.03 of this notice.
The § 45Z NPRM also discusses how,
after the OBBBA, prohibited foreign
feedstocks would be those that originate
from a source and/or are purchased from
an aggregator located outside the United
States, Canada, or Mexico (imported
non-Canadian/Mexican).

As discussed in the preamble to the
§ 45Z NPRM, the Treasury Department
and the IRS remain concerned about the
ability to reliably distinguish between
imported used cooking oil (UCO) and
palm oil, and the resulting risk of crediting
ineligible fuels. The preamble to the § 45Z
NPRM also states that, as a result, path-
ways that use imported non-Canadian/
Mexican UCO will not be available in the
45ZCF-GREET model until the Treasury
Department and the IRS publish further
guidance. This section 4.02(2) contains
that guidance.

Pre-June 2026 versions of the 45ZCF-
GREET model included United States
UCO as a primary feedstock for certain
pathways. The OBBBA's restriction on
imported non-Canadian/Mexican feed-

stocks permits a § 45Z credit for trans-
portation fuel produced from Canadian
and Mexican UCO. Accordingly, the
June 2026 version of the 45ZCF-GREET
model added Canadian and Mexican UCO
as another primary feedstock for pathways
that include United States UCO as a pri-
mary feedstock. The calendar year 2026
emissions rate table in the Appendix to
this notice also does so. A taxpayer pro-
ducing a transportation fuel from Mexican
or Canadian UCO must use a version of
the 45ZCF-GREET model that includes
such primary feedstocks to determine the
emissions rate of such fuel. The first emis-
sions rate for such fuel, established in the
June 2026 version of the 45ZCF-GREET
model, relates back for such fuel produced
since January 1, 2025. See section 2.04(1)
of this notice.

Transportation fuel produced after
December 31, 2025, from imported
non-Canadian/Mexican UCO, is not eligi-
ble for the § 45Z credit. However, for fuel
produced in 2025 only, a taxpayer produc-
ing a transportation fuel from imported
non-Canadian/Mexican UCO must use
the applicable pathway in a forthcoming
version of the 45ZCF-GREET model for
imported non-Canadian/Mexican UCO.
Although concerns about the reliability
and substantiation of imported non-Ca-
nadian/Mexican UCO persist, they are
limited in scope, and partly mitigated, by
the OBBBA's prohibition on imported
non-Canadian/Mexican UCO as a feed-
stock for transportation fuel produced after
December 31, 2025. Further, because any
producer using such imported non-Cana-
dian/Mexican UCO would have already
produced the fuel before these pathways
were available, and would likely have
access to contemporaneous records for
2025 production, the potential for fraud or
falsified records is lower.

The § 45Z NPRM requested comments
on appropriate substantiation and record-
keeping requirements for feedstocks
imported from Canada and Mexico,
including UCO, to ensure such feedstocks
meet the statutory sourcing requirement.
A taxpayer producing a transportation fuel
from UCO must keep records sufficient to
substantiate its claim for the § 45Z credit,
including any specific requirements for
UCO in the final § 45Z regulations. See
proposed § 1.45Z-4(g)(1)-(2).

#### (3) Animal manure.

Distinct emissions rates based on
the specific animal manure feedstock
are applicable for all transportation fuel
derived from animal manure produced
after December 31, 2025, as provided by
§ 45Z(b)(1)(B)(v) and sections 2.03 and
3.02 of this notice. As discussed in sec-
tion 3.02(1) of this notice, versions of the
45ZCF-GREET model providing such
distinct emissions rates are anticipated. A
taxpayer producing a transportation fuel
derived from animal manure after Decem-
ber 31, 2025, must use such a version of
the 45ZCF-GREET model to determine
the emissions rate of such fuel produced
after December 31, 2025. See section
2.04 of this notice. A taxpayer must use
a version of the 45ZCF-GREET model
reflecting an alternative fate derived from
the national average of all animal waste
management practices to determine the
emissions rate of a transportation fuel
derived from animal manure produced on
or before December 31, 2025. See section
2.04 of this notice.

#### (4) Negative emissions rates.

Negative emissions rates are pro-
hibited for transportation fuel produced
after December 31, 2025, unless derived
from animal manure. Section 4.02(3) of
this notice discusses transportation fuel
derived from animal manure produced in
2026. A taxpayer using a pre-June 2026
version of the 45ZCF-GREET model to
determine the emissions rate of any other
transportation fuel produced in 2026 must
adjust any negative result up to zero.

## SECTION 5. EFFECTIVE DATE

This notice is effective on and after
September 8, 2026. For additional guid-
ance regarding the application of the cal-
endar year 2026 emissions rate table, see
proposed § 1.45Z-2(e)(2) and sections
2.04 and 4 of this notice.

## SECTION 6. DRAFTING INFORMATION

The principal author of this notice is
Andrew Clark of the Office of Associ-
ate Chief Counsel (Energy, Credits, and
Excise Tax). For further information
regarding this notice contact Mr. Clark at
(202) 317-6855 (not a toll-free number).

# Appendix Section 45Z Emissions Rate Table for Calendar Year 2026

Type of Fuel

Category of Fuel

Allowed Methodology for Determination of Emissions Rate*

Pathway

Primary Feedstock

Ethanol

Fermentation

U.S. corn starch

Most recent version of the 45ZCF-GREET model

U.S. sorghum grain

Brazilian sugarcane (for use as a feedstock for SAF Alcohol-to- Jet (ATJ) pathway only)1

U.S. corn stover

Biodiesel

Transesterification

U.S. soybean oil

Most recent version of the 45ZCF-GREET model

U.S./Canadian canola oil/rapeseed oil

U.S./Canadian/Mexican used cooking oil (UCO)

Other imported UCO (non-Canadian/Mexican)1

U.S./Canadian/Mexican tallow

Other imported tallow (non-Canadian/Mexican)1

U.S. distillers corn oil (DCO)

U.S. distillers sorghum oil (DSO)

U.S. carinata oil (intermediate crop)

U.S. camelina oil (intermediate crop)

U.S. pennycress oil (intermediate crop)

Renewable Diesel

Hydroprocessed esters and fatty acids (HEFA)

U.S. soybean oil

Most recent version of the 45ZCF-GREET model

U.S./Canadian canola oil/rapeseed oil

U.S./Canadian/Mexican UCO

Other imported UCO (non-Canadian/Mexican)1

U.S./Canadian/Mexican tallow

Other imported tallow (non-Canadian/Mexican)1

U.S. DCO

U.S. DSO

U.S. carinata oil (intermediate crop)

U.S. camelina oil (intermediate crop)

U.S. pennycress oil (intermediate crop)

ATJ

Ethanol (from fermentation pathways listed above)3

Gasification &amp; Fischer-Tropsch

U.S. corn stover

Type of Fuel

Category of Fuel

Allowed Methodology for Determination of Emissions Rate*

Pathway

Primary Feedstock

Renewable Natural Gas

Anaerobic Digestion and Biogas Upgrading

U.S. wastewater sludge

Most recent version of the 45ZCF-GREET model

U.S. animal manures (generic alternative fate)1

U.S. dairy manure2

U.S. swine manure2

U.S. landfill gas

U.S. food scraps

U.S. corn stover

U.S. grain stillage

U.S. fats, oils, and greases (FOG) and septage

U.S. DCO

U.S. DSO

U.S. mixed high-moisture organic wastes

Alternative Natural Gas

Coal Mine Methane Capture and Upgrading

U.S. coal mine methane

Most recent version of the 45ZCF-GREET model

Propane

HEFA

U.S. soybean oil

Most recent version of the 45ZCF-GREET model

U.S./Canadian canola oil/rapeseed oil

U.S./Canadian/Mexican UCO

Other imported UCO (non-Canadian/Mexican)1

U.S./Canadian/Mexican tallow

Other imported tallow (non-Canadian/Mexican)1

U.S. DCO

U.S. DSO

U.S. carinata oil (intermediate crop)

U.S. camelina oil (intermediate crop)

U.S. pennycress oil (intermediate crop)

Naphtha

HEFA

U.S. soybean oil

Most recent version of the 45ZCF-GREET model

U.S./Canadian canola oil/rapeseed oil

U.S./Canadian/Mexican UCO

Other imported UCO (non-Canadian/Mexican)1

U.S./Canadian/Mexican tallow

Other imported tallow (non-Canadian/Mexican)1

U.S. DCO

U.S. DSO

U.S. carinata oil (intermediate crop)

U.S. camelina oil (intermediate crop)

U.S. pennycress oil (intermediate crop)

Type of Fuel

Category of Fuel

Allowed Methodology for Determination of Emissions Rate*

Pathway

Primary Feedstock

Hydrogen

Various, as defined in the user manual for the most recent 45VH2-GREET model **

Various, as defined in the user manual for the most recent 45VH2-GREET model3

Calculate well-to- gate emissions using the 45VH2-GREET model; then calculate the full well-to-wheel emissions using the most recent version of the 45ZCF-GREET model. See the 45ZCF-GREET User Manual for additional instructions.

Sustainable Aviation Fuel (SAF)

HEFA

U.S. soybean oil

Most recent version of one of the following: 1) the 45ZCF-GREET model or 2) CORSIA Default or CORSIA Actual

U.S./Canadian canola oil/rapeseed oil

U.S./Canadian/Mexican UCO

Other imported UCO (non-Canadian/Mexican)1

U.S./Canadian/Mexican tallow

Other imported tallow (non-Canadian/Mexican)1

U.S. DCO

U.S. DSO

U.S. carinata oil (intermediate crop)

U.S. camelina oil (intermediate crop)

U.S. pennycress oil (intermediate crop)

ATJ

Ethanol (from fermentation pathways listed above)3

Gasification &amp; Fischer-Tropsch

U.S. corn stover

Any SAF pathway that is not represented above and is established in CORSIA Default or CORSIA Actual

Any feedstock for such a pathway3

Most recent version of CORSIA Default or CORSIA Actual

1 For fuels produced before January 1, 2026, only

2 For fuels produced after December 31, 2025, only

3 Subject to the limitation in § 45Z(d)(5)(A)(iv)

\* See section 2.04(3) of this notice

** The 45VH2-GREET model and the 45VH2-GREET User Manual are available at https://www.energy.gov/cmei/greet

NOTE. This revenue procedure will be reproduced as the next revision of IRS Publication 1223, General Rules and Specifications for Substitute Forms W-2c and
W-3c.

26 CFR 601.602: Tax forms and instructions. (Also Part I, Sections 6041, 6051, 6071, 6081, 6091; 1.6041-1, 1.6041-2, 31.6051-1, 31.6051-2, 31.6071(a)-1,
31.6081(a)-1, 31.6091-1.)

## Rev. Proc. 2026-29

TABLE OF CONTENTS

Part 1 - SUBSTITUTE FORMS W-2C AND W-3C

Section 1.1 - Purpose

471

Section 1.2 - What's New.

473

Section 1.3 - Filing Forms W-2c and W-3c Electronically

474

Section 1.4 - Specifications for Red-Ink Substitute Forms W-2c (Copy A) and W-3c Filed With the SSA

474

Section 1.5 - Specifications for Substitute Black-and-White Forms W-2c (Copy A) and W-3c Filed With the SSA

477

Section 1.6 - Requirements for Substitute Privately Printed Forms W-2c (Copies B, C, and 2) Furnished to Employees

479

Section 1.7 - Instructions for Employers

481

Section 1.8 - OMB Requirements for Both Red-Ink and Black-and-White Substitute Forms W-2c and W-3c

482

Section 1.9 - Order Forms and Instructions

483

Section 1.10 - Effect on Other Documents

483

Section 1.11 - Exhibits

483

# Part 1 Substitute Forms W-2c and W-3c

## Section 1.1 - Purpose

.01 The purpose of this revenue procedure is to state the requirements of the Internal Revenue
Service (IRS) and the Social Security Administration (SSA) regarding the preparation and use of
substitute forms for Form W-2c, Corrected Wage and Tax Statement, and Form W-3c, Transmittal
of Corrected Wage and Tax Statements.

.02 The official IRS Form W-2c is a six-part form and the official IRS Form W-3c is a one-part
form. Red-ink substitute forms that completely conform to the specifications contained in this
document may be privately printed without the prior approval of the IRS or the SSA. Only the
substitute black-and-white Form W-2c (Copy A) and substitute black-and-white Form W-3c need
to be submitted to the SSA for approval.

Note: Both paper substitute forms filed with the SSA, and those furnished to employees, that
do not totally conform to these specifications are not acceptable. Forms W-2c (Copy A) and
Forms W-3c that do not conform may be returned. In addition, penalties may be assessed by
the IRS.

.03 Substitute red-ink forms should not be submitted to either the IRS or the SSA for specific
approval. If you are uncertain of any specification and want clarification, do the following.

1\. Submit a letter to the appropriate address below citing the specification.

2\. State your understanding of the specification; enclose an example.

3\. Be sure to include your name, complete address, phone number, and, if applicable, your email
address with your correspondence.

.04 Any questions about the red-ink Form W-2c (Copy A) and Form W-3c should be emailed to
substituteforms@irs.gov. Enter "Substitute Forms" on the subject line. Or send your questions to:

Internal Revenue Service
Attn: Substitute Forms Program
C:DC:TS:CAR:MP:P:TP:TP
ATSC
4800 Buford Highway
Mail Stop 061-N
Chamblee, GA 30341

Note: Do not send completed forms to the Substitute Forms Program via email or mail as they are
unable to process those forms. Any examples/samples of substitute forms sent to the Substitute
Forms Program should not contain taxpayer information.

Any questions about the substitute black-and-white Form W-2c (Copy A) and W-3c should be
emailed to copy.a.forms@ssa.gov or sent to:

Social Security Administration
Direct Operations Center
Attn: Substitute Black-and-White Copy A Forms, Room 341
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997

Do not email or mail completed Forms W-2c (Copy A) to the SSA Substitute Black-and-White
Copy A Forms address as they are unable to process those forms. Submitters should use the
address shown on the Form W-3c.

Note: You should receive a response from either the IRS or the SSA within 30 days.

.05 Forms W-2c that include logos, slogans, and advertisements (including advertisements for
tax preparation software) may be considered as suspicious or altered Forms W-2c (also known
as questionable Forms W-2c). Employees may not recognize the importance or legitimacy of the
employee copy for tax reporting purposes due to the use of logos, slogans, and advertisements.
Thus, the IRS has determined that logos, slogans, and advertising will not be allowed on Copy
A of Forms W-2c, Forms W-3c, or any employee copies reporting wages with the following
exceptions for the employee copies.

· Forms and envelopes may include the exact name of the employer or agent, primary trade
name, trademark, service mark, or symbol of the employer or agent.

· Forms and envelopes may include an embossment or watermark on the information return
(and copies) that is a representation of the name, a primary trade name, trademark, service
mark, or symbol of the employer or agent.

· Presentation may be in any typeface, font, stylized fashion, or print color normally used by
the employer or agent, and used in a nonintrusive manner.

· These items must not materially interfere with the ability of the recipient to recognize,
understand, and use the tax information on the employee copies.

The IRS e-file logo on the IRS official employee copies may be included, but it is not required, on
any of the substitute form copies.

The information return and employee copies must clearly identify the employer's name associated
with its employer identification number (EIN).

Forms W-2c and W-3c are subject to annual review and possible change. This revenue procedure
may be revised to state other requirements of the IRS and the SSA regarding the preparation and
use of substitute forms for Form W-2c and Form W-3c for corrections to be made at a future
date. If you have comments about the restrictions on including slogans, advertising, and logos on
information returns and employee copies, email or send your comments to substituteforms@irs.
gov or Internal Revenue Service, Attn: Substitute Forms Program, C:DC:TS:CAR:MP:P:TP:TP,
ATSC, 4800 Buford Highway, Mail Stop 061-N, Chamblee, GA 30341.

.06 The Internal Revenue Service/Technical Service Operation (IRS/TSO) maintains a centralized
customer service call site to answer questions related to information returns (Forms W-2, W-3,
W-2c, W-3c, 1099 series, 1096, etc.). Contact the TSO at 866-455-7438 (toll free) or 304-263-8700
(not a toll-free number). Deaf or hard-of-hearing customers may call any of our toll-free numbers
using their choice of relay service. Questions regarding the filing of information returns can be
emailed to irs.e-helpmail@irs.gov. When you send emails concerning specific file information,

include the company name and the electronic file name or Transmitter Control Code (TCC). Do
not include taxpayer identification numbers (TINs) or attachments in emails because email is not
secure.

File paper or electronic Forms W-2c (Copy A) with the SSA. The IRS/TSO does not process
Forms W-2c (Copy A).

.07 The following form instructions and publications provide more detailed filing procedures for
certain information returns.

· General Instructions for Forms W-2 and W-3 (Including Forms W-2AS, W-2CM, W-2GU,
W-2VI, W-3SS, W-2c, and W-3c) available online at IRS.gov/FormW2.

· Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3,
available online at IRS.gov/Pub1141.

Section 1.2 - What's New

.01 Box 14 on the 2026 Forms W-2 (including Forms W-2AS, W-2GU, and W-2VI), and
W-2c has been revised. Box 14 has been split into box 14a and box 14b. Information that was
reported in box 14-Other will now be reported in box 14a-Other. Box 14b was created to report
the Treasury Tipped Occupation Code(s).

The Form W-2c was released in January 2026 and has a revision date (Rev. 1-2026) to the right
of the bold W-2c.

.02 Changes to boxes 9 and 14a on the 2026 Forms W-2 (including Forms W-2AS, W-2GU,
and W-2VI), and W-2c. Box 9 was reduced in size so that an additional entry can be input into
box 14a. See Exhibit A for the new measurements.

.03 Identifying number "44444" and "For Official Use Only." We removed the identifying
number "44444" and "For Official Use Only" text on the IRS-printed Form W-2c employee copies
(Copies B, C, and 2). Section 1.6.05 has been updated to account for this change.

.04 Changes to the 4-digit vendor code on Forms W-2c and W-3c. The 4-digit vendor code
preceded by four zeros and a slash has been moved under the form name "Corrected Wage and
Tax Statement" on the bottom of Form W-2c (Copy A) and in the bottom right corner of the "For
Official Use" box of Form W-3c. Section 1.5.01, item 11, and Exhibits C and D have been updated
to account for this change.

.05 Exhibits. Exhibits A and C in this publication were updated per the January 2026 revision of
Form W-2c.

.06 Editorial changes. We made editorial changes throughout, including to update references.
Redundancies were eliminated as much as possible.

## Section 1.3 - Filing Forms W-2c and W-3c Electronically

.01 If an employer was required to electronically file the original Form W-2, they must
electronically file any Form W-2c correcting that form. If the original Form W-2 was
permitted to be filed on paper and was filed on paper, then the employer must file any Form
W-2c correcting that form on paper. See Regulations section 301.6011-2(c)(4)(ii) for more
information. SSA publication EFW2C, Specifications for Filing Forms W-2c Electronically,
contains specifications and procedures for filing Forms W-2c. Use the most recent revision of
EFW2C (and supplements) to ensure any changes to specifications and procedures have been
incorporated. Instead of the EFW2C upload format, the employer can use SSA's online fill-in
forms to create, save, print, and submit up to 25 Forms W-2c at a time to the SSA. For more
information, go to SSA.gov/employer/.

.02 You may obtain a copy of the EFW2C by accessing the SSA website at SSA.gov/employer/
EFW2&EFW2C.

.03 Electronic filers do not file a paper Form W-3c. See the SSA publication EFW2C for guidance
on transmitting Form W-2c (Copy A) information to the SSA electronically.

.04 Employers who do not comply with the electronic filing requirements for Form W-2c (Copy
A) and who are not granted a waiver by the IRS may be subject to penalties. Employers who file
Form W-2c information with the SSA electronically must not send the same data to the SSA on
paper Forms W-2c (Copy A). Any duplicate reporting may subject filers to unnecessary contacts
by the SSA or the IRS.

## Section 1.4 - Specifications for Red-Ink Substitute Forms W-2c (Copy A) and W-3c Filed With the SSA

.01 The official IRS-printed red dropout ink Form W-2c (Copy A) and W-3c and their exact
substitutes are referred to as red-ink in this revenue procedure. Employers may file substitute
Forms W-2c (Copy A) and W-3c with the SSA. The substitute forms must be exact replicas of
the official IRS forms with respect to layout and content because they will be read by scanner
equipment. Even the slightest deviation can result in incorrect scanning, and may affect money
amounts reported for employees.

.02 Color and paper quality for Form W-2c (Copy A) (cut sheets and continuous pin-fed forms) and
Form W-3c must be white 100% bleached chemical wood, optical character recognition (OCR)
bond. The contractor must initiate or have a quality control program to assure OCR ink density.

· Acidity: Ph value, average, not less than

4.5

· Basis weight: 17 x 22 inch 500 cut sheets, pound . . . . . . . . . . . . . . . . . .

18-20

· Metric equivalent-gm./sq. meter

(a tolerance of +5 pct. is allowed).

68-75

· Stiffness: Average, each direction, not less than-milligrams

Cross direction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Machine direction

· Tearing strength: Average, each direction, not less than-grams

· Opacity: Average, not less than-percent.

· Reflectivity: Average, not less than-percent.

· Thickness: Average-inch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0.0038

Metric equivalent-mm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0.097

(a tolerance of +0.0005 inch (0.0127 mm) is allowed). Paper cannot

vary more than 0.0004 inch (0.0102 mm) from one edge to the other.

· Porosity: Average, not less than-seconds

· Finish (smoothness): Average, each side-seconds

20-55

(for information only) the Sheffield equivalent-units.

170-d200

· Dirt: Average, each side, not to exceed-parts per million . . . . . . . . . . .

Note: Reclaimed fiber in any percentage is permitted, provided the requirements of this standard
are met.

.03 All printing of substitute Forms W-2c (Copy A) and W-3c must be in Flint J-6983 red OCR
dropout ink except as specified below. The following must be printed in nonreflective black ink:

· Identifying number "44444" for Forms W-2c (Copy A) or "55555" for Form W-3c at the top
of the forms.

· The four (4) corner register marks on the forms.

· The form identification number ("W-3c") at the bottom of Form W-3c.

· All the instructions below Form W-3c beginning with "Purpose of Form" to the end of Form
W-3c.

.04 All boxes that display information or data for federal income tax reporting purposes must
meet the specified vertical and horizontal spacing requirements. See Exhibits in Section 1.11 for
the measurements.

· On Form W-3c and Form W-2c (Copy A), all the perimeter rules must be 1-point (0.014-
inch), while all other rules must be one-half point (0.007-inch). Vertical rules must be parallel
to the left edge of the form; horizontal rules parallel to the top edge.

· The top, left, and right margins on Form W-2c (Copy A) and Form W-3c must be 0.50 inches.
The width of a substitute Form W-2c (Copy A) or W-3c must be 7.50 inches.

· The first three columns on Form W-2c (Copy A) and Form W-3c must measure 1.90 inches
in width.

· The last column on Form W-2c (Copy A) and Form W-3c must measure 1.80 inches in width.

.05 The official red-ink Form W-3c and Form W-2c (Copy A) are 7.50 inches wide. Employers
filing Forms W-2c (Copy A) with the SSA on paper must also file a Form W-3c. One Form W-2c
(Copy A) or Form W-3c is contained on a standard-size, 8.5 x 11-inch page.

.06 The top, left, and right margins for the Form W-2c (Copy A) and Form W-3c are 0.50 inches
(1/2 inch). Do not print in the margins except for the words "DO NOT CUT, FOLD, OR STAPLE
THIS FORM" on red-ink Form W-2c (Copy A) and "DO NOT CUT, FOLD, OR STAPLE" on
red-ink Form W-3c.

.07 The identifying numbers are "44444" for Form W-2c and "55555" for Form W-3c. No printing
should appear anywhere near the identifying numbers.

Note: The identifying number must be printed in nonreflective black ink in OCR-A font of 10
characters per inch.

.08 Continuous pin-fed Forms W-2c (Copy A) must be separated into 11-inch deep pages. The
pin-fed strips must be removed when Forms W-2c (Copy A) are filed with the SSA.

.09 Box 12 of Form W-2c (Copy A) contains four entry boxes - 12a, 12b, 12c, and 12d. Do not
make more than one entry per box. Enter your first code in box 12a (for example, enter Code D
in box 12a, not 12d, if it is your first entry). If more than four items need to be reported in box
12, use a second Form W-2c to report the additional items (see Multiple forms in the most recent
General Instructions for Forms W-2 and W-3). Do not report the same federal tax information to
the SSA on more than one Form W-2c (Copy A). However, repeat the identifying information
(employee's name, address, and SSN; employer's name, address, and EIN) on each additional
form.

.10 The checkboxes in box 13 of Form W-2c (Copy A) must be 0.14 inches each. Each space
before the first checkbox is 0.20 inches; each space between the first checkbox and second
checkbox should be 0.36 inches; each space between the second and third checkboxes should be
0.44 inches; and each space between the third checkbox to the margin of box 13 should be 0.48
inches. The checkboxes in box c of Form W-3c must also be 0.14 inches.

Note: Cover more than 50% of the applicable checkbox with an "X."

.11 Box 9 must have a height of 0.17 inches to allow for additional entries in box 14a. Box 14b
of Form W-2c (Copy A) contains two entry spaces. Do not make more than one entry per space.
Each entry space must be 0.95 inches in width.

.12 All substitute Forms W-2c (Copy A) and W-3c in the red-ink format must have the form
number and form title printed on the bottom face of each form using type identical or a close
approximation to that of the official IRS form. The red-ink substitute must have the form producer's
(not the form filer's) EIN entered in red in place of the Cat. No. (directly to the left of "Department
of the Treasury" on Form W-2c (Copy A) and at the bottom on Form W-3c).

.13 The words "For Privacy Act and Paperwork Reduction Act Notice, see the separate
instructions." must be printed on all Forms W-2c (Copy A) and Forms W-3c.

.14 The Office of Management and Budget (OMB) Number must be printed on substitute Forms
W-3c and W-2c (Copy A) (on each ply) in the same location as on the official IRS forms.

.15 All substitute Forms W-3c must include the instructions that are printed on the same sheet
below the official IRS form.

.16 The appropriate SSA filing address information must be printed on the front of Form W-3c
below the body of the form as shown below.

If you use the U.S. Postal Service, send this entire page with Copy A of Form W-2c to:

Social Security Administration
Direct Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767-3333

Note: If you use an IRS-approved private delivery service to file, replace "P.O. Box 3333" with
"Attn: W-2c Process, 1150 E. Mountain Dr." in the address and change the ZIP code to "18702-
7997." Go to www.IRS.gov/PDS for a list of IRS-approved private delivery services.

.17 The back of substitute Form W-2c (Copy A) and Form W-3c must be free of all printing.

.18 All copies must be clearly legible. Fading must be minimized to assure legibility.

.19 Chemical transfer paper is permitted for Form W-2c (Copy A) only if the following standards
are met:

· Only chemically backed paper is acceptable for Form W-2c (Copy A). Front and back
chemically treated paper cannot be processed properly by scanning equipment.

· Chemically transferred images must be black.

· Carbon-coated forms are not permitted.

.20 The Government Printing Office (GPO) symbol, the Catalog Number (Cat. No.), and the
created date (located next to the revision date on the IRS-printed forms) must be deleted from
substitute Form W-2c (Copy A) and Form W-3c.

.21 The sequence for assembling the copies of Form W-2c is as follows.

· Copy A-For Social Security Administration

· Copy 1-For State, City, or Local Tax Department

· Copy B-To Be Filed With Employee's FEDERAL Tax Return

· Copy C-For EMPLOYEE'S RECORDS

· Copy 2-To Be Filed With Employee's State, City, or Local Income Tax Return

· Copy D-For Employer

## Section 1.5 - Specifications for Substitute Black-and-White Forms W-2c (Copy A) and W-3c Filed With the SSA

.01 The SSA-approved substitute black-and-white Forms W-2c (Copy A) and W-3c are referred
to as substitute black-and-white Form W-2c (Copy A) and W-3c. Specifications for the substitute
black-and-white Form W-2c (Copy A) and W-3c are similar to the red-ink forms (Section 1.4)
except for the items that follow (see Exhibits C and D). Exhibits are samples only and may not
show the required typeface and/or font. Exhibits must not be downloaded to meet tax obligations.

Note: Even the slightest deviation can result in incorrect scanning and may affect money amounts
reported for employees.

1\. Forms must be printed on 8.5 x 11-inch single-sheet paper only, not on continuous pin-fed
paper. There must be one Form W-2c (Copy A) or W-3c printed on a page.

2\. All forms and data must be printed in nonreflective black ink only.

3\. Program the forms and data to print simultaneously. Forms cannot be produced separately
from wage data entries.

4\. The forms must not contain corner register marks.

5\. The forms must not contain any shaded areas including those boxes that are entirely shaded
on the red-ink forms.

6\. Identifying numbers on both Form W-2c ("44444") and Form W-3c ("55555") must be
preprinted in 14-point Arial bold font or a close approximation.

7\. The form numbers ("W-2c" and "W-3c") must be in 18-point Arial font or a close
approximation.

8\. No part of the box titles or the data printed on the forms may touch any of the vertical or
horizontal lines, and the printed data must not overlap with the box titles. The data should be
centered in the boxes.

9\. The left and right margins for Form W-2c (Copy A) and Form W-3c are 0.50 inches (1/2
inch). The top margins of Form W-2c (Copy A) and Form W-3c are .66 inches (2/3 inch). Do
not print any information in the margins of the black-and-white forms (for example, do not
print "DO NOT CUT, FOLD, OR STAPLE" in the top margin of Form W-3c).

10\. The word "Code" must not appear in box 12 on Form W-2c (Copy A).

11\. A 4-digit vendor code (not filer code) preceded by four zeros and a slash (for example,
0000/9876) must appear in 12-point Arial font, or a close approximation, under the form
name "Corrected Wage and Tax Statement" on the bottom of Form W-2c (Copy A) and in the
bottom right corner of the "For Official Use" box of Form W-3c.

Note: Do not display the form producer's EIN. The vendor code will be used to identify the
form producer.

12\. Do not print Catalog Numbers (Cat. No.) and the created date (located next to the revision
date on the IRS-printed form) on either Form W-2c (Copy A) or Form W-3c.

13\. Do not print dollar signs. If there are no money amounts being reported, the entire field should
be left blank.

Note: Although substitute Copy 1 of Form W-2c can be printed in black instead of the red dropout
ink, it should conform as closely as possible to Copy A of the official IRS form in content, format,
and layout in order to satisfy state and local reporting requirements.

.02 You must submit samples of your black-and-white substitute Forms W-2c (Copy A) and W-3c
to the SSA. Only black-and-white substitute Forms W-2c (Copy A) and W-3c will be accepted for
approval by the SSA. All checkboxes on the dummy-data substitute black-and-white Form W-3c
must be electronically checked in box c (Kind of Payer, Kind of Employer, and Third-party sick
pay). Questions regarding other forms (that is, red-ink Forms W-2, W-2c, W-3, W-3c, 1099 series,
1096, etc.) must be directed to the IRS.

Also see IRS Publications 1141, available online at IRS.gov/Pub1141, and 1179, available online
at IRS.gov/Pub1179.

.03 You will be required to send one set of blank and one set of dummy-data substitute black-and-
white Form W-2c (Copy A) and W-3c for approval. Sample data entries should be filled in to the
maximum length for each box entry, preferably using numeric data or alpha data, depending upon
the type required to be entered. Include in your submission the name, telephone number, fax number,
and email address of a contact person who can answer questions regarding your sample forms.

.04 To receive approval, you may first contact the SSA at copy.a.forms@ssa.gov to obtain a
template and further instructions. You may either submit your sample substitute black-and-
white Forms W-2c (Copy A) and Forms W-3c in a PDF version electronically for approval to
the copy.a.forms@ssa.gov mailbox or send your paper sample substitute black-and-white Forms
W-2c (Copy A) and Forms W-3c to:

Social Security Administration
Direct Operations Center
Attn: Substitute Black-and-White Copy A Forms, Room 341
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997

Send your sample forms by certified mail or a private delivery service so you can verify delivery.
You can expect approval (or disapproval) by the SSA within 30 days of receipt of your sample
forms.

Do not mail completed Forms W-2c (Copy A) and W-3c to the Substitute Black-and-White
Forms (Copy A) address. Submitters should use the address shown on the Form W-3c.

.05 Vendor codes from the National Association of Computerized Tax Processors (NACTP) are
required by companies that produce W-2 forms as part of a product for resale to be used by
multiple employers and payroll professionals. Employers developing Forms W-2c or W-3c to be
used only for their individual company require a vendor code issued by the SSA.

.06 The 4-digit vendor code preceded by four zeros and a slash (0000/9876) must be preprinted on the
sample black-and-white substitute Forms W-2c and W-3c. Forms not containing a vendor code will
be rejected and will not be submitted for testing or approval. If you have a valid vendor code provided
to you through the NACTP, you should use that code. If you do not have a valid vendor code, contact
the SSA at copy.a.forms@ssa.gov to obtain an SSA-issued code. (Additional information on vendor
codes may be obtained from the SSA or the NACTP via email at president@nactp.org.)

.07 If you use forms produced by a vendor and have questions concerning approval, do not
send the forms to the SSA for approval. Instead, you may contact the software vendor to obtain a
copy of SSA's dated approval notice supplied to that vendor.

Section 1.6 - Requirements for Substitute Privately Printed Forms W-2c (Copies B, C, and 2) Furnished to Employees

Note: Rules in Section 1.6 apply only to employee copies of Form W-2c (Copies B, C, and 2).
Paper filers who send Forms W-2c (Copy A) to the SSA must follow the requirements in Sections
1.4 and/or 1.5 above.

.01 All employers (including those who file electronically) must furnish employees with at least
two copies of Form W-2c (three or more for employees required to file a state, city, or local income
tax return). Employee copies do not require approval as long as these requirements are followed.

.02 Chemical transfer paper used for employee copies must be clearly legible and capable of being
photocopied. Fading must be minimized to assure legibility and the ability to photocopy.

.03 The paper for all copies must be white and printed in black ink. The substitute Copy B (or its
equal), which employees are instructed to attach to their federal income tax returns, as well as all
other copies furnished to employees, should be at least 9-pound paper (basis 17 x 22-500). See
Section 1.4.02.

.04 Type must be substantially identical in size and shape to that on the official form.

.05 Substitute forms for employees need to contain only the payment boxes and captions that are
applicable. These boxes, box numbers, and box titles must, when applicable, match the IRS-printed
form. In all cases, the employee name, address, and SSN, as well as the employer name, address, and
EIN, must be included. To avoid confusion and questions by employees, employers are encouraged
to delete the identifying number ("44444") from the employee copies of Form W-2c.

.06 The dimensions of the boxes on these copies (Copies B, C, and 2), but not Copy A, may be
adjusted to allow space for providing additional information. This may permit the employer to
eliminate other statements or notices that would otherwise be furnished to employees.

.07 The maximum allowable dimensions for employee copies of Form W-2c are no more than
11.00 inches deep by 8.50 inches wide. The minimum allowable dimensions for employee copies
of Form W-2c are 2.67 inches deep by 4.25 inches wide.

Note: These maximum and minimum size specifications are subject to future change.

.08 Either horizontal or vertical format is permitted for substitute employee copies of Forms W-2c.
That is, the width of the form may be either greater or less than the depth of the form.

.09 All copies of Form W-2c must clearly and prominently display the form number and the form
title together in one area of the form. It is recommended (but not required) that this be located
on the bottom left of Form W-2c. The reference to the "Department of the Treasury - Internal
Revenue Service" must be on all copies of Form W-2c. It is recommended (but not required) that
this be located on the bottom right of Form W-2c.

.10 If the substitute Forms W-2c are not labeled as to the disposition of the copies, then written
notification must be provided to each employee as specified below.

· The first copy of Form W-2c (Copy B) is filed with the employee's federal tax return.

· The second copy of Form W-2c (Copy C) is for the employee's records.

· If applicable, the third copy (Copy 2) of Form W-2c is filed with the employee's state, city,
or local income tax return.

If the substitute Forms W-2c are labeled, the forms must contain the applicable description as
stated on the official form.

.11 Instructions similar to those on the back of Form W-2c (Copy C) of the official form must be
provided to each employee.

## Section 1.7 - Instructions for Employers

.01 Privately printed substitute Forms W-2c are not required to contain a copy to be retained by
employers (Copy D). However, employers must retain copies of the Forms W-2c (Copy A) filed
with the SSA or have the ability to reconstruct the data for at least 4 years. Employers must be
able to generate a Form W-2c (Copy A) that meets the requirements of this revenue procedure in
case of loss.

.02 If Copy D is provided for the employer, instructions contained on the back of Copy D of the
official form must appear on the back of the substitute form. If Copy D is not provided, these
instructions must be furnished to the employer on a separate statement.

.03 Only originals of Forms W-2c (Copy A) and Forms W-3c may be filed with the SSA. Carbon
copies and photocopies are unacceptable.

.04 Employers should type or machine-print entries on plain paper forms whenever possible and
provide good quality data entries by using a high quality type face, inserting data in the middle of
blocks that are well separated from other printing and guidelines, and taking any other measures
that will guarantee clear, sharp images.

.05 Because employers must file a machine-scannable Form W-2c, they should meet the following
requirements.

· Use 12-point Courier font or a close approximation for data entries.

· Proportional-spaced fonts are unacceptable.

· Do not print any data in the top margin of the forms.

.06 The employer must also provide employee copies of Forms W-2c (Copies B, C, and 2) that are
legible and able to be photocopied (by the employee).

.07 When Forms W-2c or W-3c are typed, black ink must be used with no script type, inverted
font, italics, or dual-case alpha characters.

.08 Forms W-2c (Copy A) require decimal entries for wage data. Do not print dollar signs with
money amounts on Forms W-2c (Copy A) and Form W-3c.

.09 The filer's employer identification number (EIN) must be entered in box (b) of Form W-2c
and box (e) of Form W-3c.

.10 The employer's name, address, EIN, and state ID number may be preprinted.

.11 Employers must not truncate the employee's SSN on Copy A of Forms W-2c filed with SSA.
See the General Instructions for Forms W-2 and W-3 for more information.

.12 The filing method for corrections must match the original filing method. If the original Forms
W-2 and W-3 were filed on paper, then any Forms W-2c and W-3c correcting those forms must
also be filed on paper.

.13 Box h - Always enter the employee's correct name in box h.

.14 Boxes 1 through 12 - For the items you are changing, enter the previously reported amount
and the correct amount in the appropriate boxes. Do not make an entry in any of these boxes on
Copy A unless you are making a change. If any item shows a change in the dollar amount and one
of the amounts is zero, enter "-0 -. " Do not leave the box blank.

.15 Complete box 12. Employers must enter the code(s) and the dollar amount(s) in the Previously
reported and Correct information columns.

.16 Don't send Copy A W-2c to SSA when:

· You need to correct an employee's name and SSN, and the SSN was reported as blanks or
zeros and the employee's name was reported as blanks, do not use Form W-2c to report the
corrections. You must contact the SSA at 800-772-6270 for instructions.

· The only changes to Forms W-2c and W-3c are to the state and local data in boxes 16 through
19. Instead, send Form W-2c to the appropriate state or local agency and furnish copies to
your employees.

## Section 1.8 - OMB Requirements for Both Red-Ink and Black-and-White Substitute Forms W-2c and W-3c

.01 The Paperwork Reduction Act (the Act) of 1995 (Public Law 104-13) requires the following.

· The Office of Management and Budget (OMB) approves all IRS tax forms that are subject to
the Paperwork Reduction Act.

· Each IRS form contains (in or near the upper right corner) the OMB approval number, if
assigned-the official OMB numbers may be found on the official IRS printed forms and are
also shown on the forms in the Exhibits in Section 1.11.

· Each IRS form (or its instructions) states:

1\. Why the IRS needs the information,

2\. How it will be used, and

3\. Whether or not the information is required to be furnished to the IRS.

.02 This information must be provided to any users of official or substitute IRS forms or instructions.

.03 The OMB requirements for substitute IRS Form W-2c and Form W-3c are the following.

· Any substitute form or substitute statement to a recipient must show the OMB number as it
appears on the official IRS form.

· The OMB number for both Form W-2c (Copy A) and Form W-3c is 1545-0029 and must
appear exactly as shown on the official IRS form.

· For any copy of Form W-2c, other than Copy A, the OMB number must use one of the
following formats.

1\. OMB No. 1545-0029 (preferred) or

2\. OMB # 1545-0029 (acceptable).

.04 Any substitute Form W-3c and Form W-2c (Copy A only) must state "For Privacy Act and
Paperwork Reduction Act Notice, see the separate instructions." If no instructions are provided to
users of your forms, you must furnish them with the exact text of the Privacy Act and Paperwork
Reduction Act Notice in the General Instructions for Forms W-2 and W-3.

## Section 1.9 - Order Forms and Instructions

.01 You can order official IRS Forms W-2c, Forms W-3c, and the General Instructions for Forms
W-2 and W-3 (Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c)
online at IRS.gov/OrderForms.

Only contact the IRS, not the SSA, for forms.

.02 Copies of Form W-2c (Copy A) and Form W-3c downloaded from IRS.gov cannot be used
for filing with the SSA. These copies of Forms W-2c and W-3c are for information purposes only.

## Section 1.10 - Effect on Other Documents

.01 Revenue Procedure 2024-36, 2024-41 I.R.B. dated October 7, 2024 (reprinted as Publication
1223, Revised 10-2024), is superseded.

## Section 1.11 - Exhibits

Exhibits A through D provide the general measurements for Forms W-2c and W-3c as discussed
in this revenue procedure. Exhibits are samples only and may not show the required typeface and/
or font. Exhibits must not be downloaded to meet tax obligations. Certain exhibits show a 0000/
in the location designated for your vendor code. See Section 1.5.01, item 11, and Section 1.5.05
for more information.

Exhibit A - Form W-2c (Copy A) (Red-Ink) 01-2026

Exhibit B - Form W-3c (Red-Ink) 06-2024

Exhibit C-Form W-2c (Copy A) (Substitute Laser/ Black-and-White) 01-2026
Exhibit D - Form W-3c (Substitute Laser/Black-and-White) 06-2024

# Exhibit A

Form W-2c (Copy A) (Red Ink)

1 0.50 in 7.50 in

DO NOT CUT, FOLD, OR STAPLE THIS FORM

44444 For Official Use Only OMB No. 1545-0029

a Employer's name, address, and ZIP code

1.33 in

c Tax year/Form corrected / W-2

d Employee's correct SSN

0.50 in

e Corrected SSN and/or name. (Check g if incorrect on form previously

this box and complete boxes f and/or filed.) ☐

Complete boxes f and/or g only if

incorrect on form previously filed:

f Employee's previously reported SSN

3.70 in

b Employer identification number (EIN)

g Employee's previously reported nanne

Note: Only complete money fields that are being corrected. (Exception: For corrections involving MQGE, see Boxes 5 and 6 under Specific Instructions for Form W-2c in the General Instructions for Forms W-2 and W-3.)

h Employee's first name and initial

Last name Suff.

i Employee's address and ZIP code

Previously reported

Correct information

Previously reported

Correct information

1 Wages, tips, other compensation 1 Wages,

tips, other compensation

2 Federal income tax withheld

3 Social security wages 3 Social security wages 1 0.33 in

4 Social security tax withheld

5 Medicare wages and tips 5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips 7 Social

security tips

8 Allocated tips

9 9

0.17 in

10 Dependent care benefits

11 Nonqualified plans 11 Nonqualified plans

12a See instructions for box 12

13 Statutory Retirement Third-party employee plan sick pay 13 Statutory employee ☐ ☐ ☐ ☐

Retirement Third-party plan sick pay ☐ ☐ ☒

12b 9.33 in

12b

14a Other (see instructions) 14a Other (see instructions) 0.67 in 0.14 in 1.90 in 1.90 in

12c

12d

14b Treasury Tipped Occupation Code(s) 14b 1. 0.95 in 2. 1.

Treasury Tipped Occupation Code(s) 12 0.95 in

1.90 in

1.80 in

0.50 in

## State Correction Information

Previously reported

Correct information

Previously reported

Correct information

15 State

Employer's state ID number

16 State wages, tips, etc.

17 State income tax

7 State income tax

17 State income tax

## Locality Correction Information

Previously reported

Correct information

Previously reported

Correct information

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

Copy A-For Social Security Administration

Form W-2C (Rev. 1-2026)

Corrected Wage and Tax Statement

Department of the Treasury
Internal Revenue Service

# Exhibit B

55555

a Tax year/Form corrected / W-

For Official Use Only: OMB No. 1545-0029

▲

b Employer's name, address, and ZIP

code ▲

c Kind of Payer (Check one)

Kind of Employer (Check

one): Third-party sick pay

941/941-SS

Military

943

944

None apply 501c non-govt.

1.00 in ▲ ▼

☐

3.18 in ▼

CT-1

Hshld. emp.

Medicare govt. emp.

State/local non-501c

State/local 501c

Federal govt.

(Check if applicable)

☐

☒

☐ ☐

☐

d Total number of Forms W-2c

e Employer identification

number (EIN)

f Establishment number 0.14 in

g Employer's state ID

number

Complete boxes h, i, or j only if incorrect on last form filed.

h Employer's originally reported EIN

i Incorrect establishment

number

j Employer's incorrect

state ID number

Total of amounts previously reported as shown on enclosed Forms W-2c.

Total of corrected amounts as shown on enclosed Forms W-2c.

Total of amounts previously as shown on enclosed Forms

reported W-2c.

Total of corrected shown on enclosed

amounts as Forms W-2c.

1 Wages, tips, other compensation

1 1 Wages, tips, other compensation

2 Federal income

tax withheld

2 Federal income tax

withheld

3 Social security wages

4 Social security tax

withheld

4 Social security tax

withheld

5 Medicare wages and tips

6 Medicare tax

withheld

6 Medicare tax withheld

0.33 in ▼

7 Social security tips

8 Allocated tips

8 Allocated tips 7.19 in

9 1.90 in ▶ ▶

9 1.90 in ▶

▶

10 Dependent care 1.90 in ▶

benefits

▶

10 Dependent care 1.80 in ▶

benefits ▶

11 Nonqualified plans

12a Deferred compensation

14 Inc. tax w/h by third-party sick pay payer

12b

16 State wages, tips, etc.

17 State income tax

18 Local wages, tips, etc.

19 Local income tax

Explain decreases here:

0.33 ▼

Has an adjustment been made

on an employment tax

return filed with the Internal Revenue

Service?

☐ Yes

☐ No

If "Yes," give date the return was filed:

Under penalties of perjury, I declare that I have examined this return, including accompanying documents, and, correct, and complete.

to the best of my knowledge and belief, it is 0.50 in

true,

Signature:

Title:

▼

Date:

Employer's contact person

Employer's telephone number

For Official

Use Only

Employer's fax number

Employer's

email address

▼

▲

0.50 in

7.50 in

DO NOT CUT, FOLD, OR STAPLE

▼

▲
0.50 in

▼

0.50 in

Form
W-3c
(Rev. 6-2024)

## Transmittal of Corrected Wage and Tax Statements

Department of the Treasury
Internal Revenue Service

### Purpose of Form

For more information, go to www.SSA.gov/employer.

Complete a Form W-3c transmittal only when filing paper Copy A of the most
recent version of Form(s) W-2c, Corrected Wage and Tax Statement. Make a
copy of Form W-3c and keep it with Copy D (For Employer) of Forms W-2c for
your records. File Form W-3c even if only one Form W-2c is being filed or if those
Forms W-2c are being filed only to correct an employee's name and social security
number (SSN) or the employer identification number (EIN). See the General
Instructions for Forms W-2 and W-3 for information on completing this form.

When To File

File this form and Copy A of Form(s) W-2c with the Social Security Administration
as soon as possible after you discover an error on Forms W-2, W-2AS, W-2GU,
W-2CM, W-2VI, or W-2c. Provide Copies B, C, and 2 of Form W-2c to your
employees as soon as possible.

Where To File Paper Forms

### E-Filing

See the General Instructions for Forms W-2 and W-3 for e-filing requirements for
Forms W-2c and W-3c. The SSA provides two free e-filing options on its
Business Services Online (BSO) website:

If you use the U.S. Postal Service, send this entire page with Copy A of Form
W-2c to:

Social Security Administration
Direct Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767-3333

. W-2c Online. Use fill-in forms to create, save, print, and submit up to 25 Forms
W-2c at a time to the SSA.

. File Upload. Upload wage files to the SSA you have created using payroll or tax
software that formats the files according to the SSA's Specifications for Filing
Forms W-2c Electronically (EFW2C).

Note: If you use an IRS-approved private delivery service to file, replace "P.O. Box
3333" with "Attn: W-2c Process, 1150 E. Mountain Dr." in the address and change
the ZIP code to "18702-7997." Go to www.irs.gov/PDS for a list of IRS-approved
private delivery services.

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

# Exhibit C

# Form W-2c (Copy A) (Substitute Black-and-White)

0.66 in

44444

For Official Use Only
OMB No. 1545-0029

a Employer's name, address, and ZIP code

c Tax year/Form corrected

d Employee's correct SSN

/ W-2

e Corrected SSN and/or name. (Check this box and complete boxes f and/or
g if incorrect on form previously filed.)
☐

Complete boxes f and/or g only if incorrect on form previously filed:

0.50 in

f Employee's previously reported SSN

g Employee's previously reported name

h
Employee's first name and initial

Last name

Suff.

Note: Only complete money fields that are being corrected. (Exception: For
corrections involving MQGE, see Boxes 5 and 6 under Specific Instructions
for Form W-2c in the General Instructions for Forms W-2 and W-3.)

i Employee's address and ZIP code

Previously reported

Correct information

1 Wages, tips, other compensation

3 Social security wages

5 Medicare wages and tips

7 Social security tips

9 0.17 in

11 Nonqualified plans

13 Statutory employee Retirement plan Third-party sick pay ☐ ☐ 0.20 in 0.36 in ☐ 0.44 in 0.48 in

13 Statutory employee Retirement plan Third-party sick pay ☐ ☐ ☐

14a Other (see instructions)

14b Treasury Tipped Occupation Code(s) 1. 0.95 in 2.

14b Treasury Tipped Occupation Code(s) 1. 2 0.95 in

Previously reported

Correct information

2 Federal income tax withheld

4 Social security tax withheld

6 Medicare tax withheld

8 Allocated tips

10 Dependent care benefits

12a See instructions for box 12

12b

12c

12d

## State Correction Information

Previously reported

Correct information

Previously reported

Correct information

15 State

Employer's state ID number

16 State wages, tips, etc.

17 State income tax

Locality Correction Information

Previously reported

Correct information

Previously reported

Correct information

18 Local wages, tips, etc.

9 Local income tax

19 Local income tax

20 Locality name

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

Form W-2C (Rev. 1-2026)

Corrected Wage and Tax Statement
0000/

Copy A-For Social Security Administration

Department of the Treasury
Internal Revenue Service

0.50 in

b Employer identification number (EIN)

# Exhibit D

0.66 in

55555

a Tax year/Form corrected
/ W-

For Official Use Only:
OMB No. 1545-0029

b Employer's name, address, and ZIP code

c Kind of Payer (Check one)
941/941-SS Military
943
944

Kind of Employer (Check one)
None apply
501c non-govt.

Third-party
sick pay

0.50 in

Explain decreases here:

Has an adjustment been made on an employment tax return filed with the Internal Revenue Service?
☐
Yes
☐
No

If "Yes," give date the return was filed:

Under penalties of perjury, I declare that I have examined this return, including accompanying documents, and, to the best of my knowledge and belief, it is true,
correct, and complete.

Form
W-3c
(Rev. 6-2024)

## Transmittal of Corrected Wage and Tax Statements

Department of the Treasury
Internal Revenue Service

Purpose of Form

For more information, go to www.SSA.gov/employer.

When To File

Where To File Paper Forms

### E-Filing

See the General Instructions for Forms W-2 and W-3 for e-filing requirements for
Forms W-2c and W-3c. The SSA provides two free e-filing options on its Business
Services Online (BSO) website:

If you use the U.S. Postal Service, send this entire page with Copy A of Form
W-2c to:

Social Security Administration
Direct Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767-3333

. W-2c Online. Use fill-in forms to create, save, print, and submit up to 25 Forms
W-2c at a time to the SSA.

. File Upload. Upload wage files to the SSA you have created using payroll or tax
software that formats the files according to the SSA's Specifications for Filing
Forms W-2c Electronically (EFW2C).

Note: If you use an IRS-approved private delivery service to file, replace "P.O. Box
3333" with "Attn: W-2c Process, 1150 E. Mountain Dr." in the address and change
the ZIP code to "18702-7997." Go to www.irs.gov/PDS for a list of IRS-approved
private delivery services.

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

0.20 ☐

0.36

☐

0.36

☐

0.36

☐

0.28 in

☐ State/local non-501c

☐ 0.65 in State/local Federal 501c govt.

☐ (Check if applicable)

in CT-1

Hshld. emp.

in Medicare in govt. emp.

☐

0.20

☐ 0.46 in

☐

0.36 in

☐

d Total number of Forms W-2c

e Employer identification number (EIN)

f Establishment number

g Employer's state ID number

Complete boxes h, i, or j only if incorrect on last form filed.

h Employer's originally reported EIN

i Incorrect establishment number

j Employer's incorrect state ID number

Total of amounts previously reported as shown on enclosed Forms W-2c.

Total of corrected amounts as shown on enclosed Forms W-2c.

Total of amounts previously reported as shown on enclosed Forms W-2c.

Total of corrected amounts as shown on enclosed Forms W-2c.

1 Wages, tips, other compensation

2 Federal income tax withheld

3 Social security wages

4 Social security tax withheld

5 Medicare wages and tips

6 Medicare tax withheld

7 Social security tips

8 Allocated tips

10 Dependent care benefits

11 Nonqualified plans

12a Deferred compensation

14 Inc. tax w/h by third-party sick pay payer

12b

16 State wages, tips, etc.

17 State income tax

18 Local wages, tips, etc.

19 Local income tax

Signature: Title: Date:

Employer's contact person

Employer's telephone number

İ For Official Use Only 0.33 in 0000/

Employer's fax number

Employer's email address 4.00 ▼

in ▼

# Definition of Terms

Revenue rulings and revenue procedures
(hereinafter referred to as "rulings ") that
have an effect on previous rulings use the
following defined terms to describe the
effect:

Amplified describes a situation where
no change is being made in a prior pub-
lished position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus,
if an earlier ruling held that a principle
applied to A, and the new ruling holds that
the same principle also applies to B, the
earlier ruling is amplified. (Compare with
modified, below).

Clarified is used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confu-
sion. It is not used where a position in a
prior ruling is being changed.

Distinguished describes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.

Modified is used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the

new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
with amplified and clarified, above).

Obsoleted describes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transactions.
This term is most commonly used in a ruling
that lists previously published rulings that
are obsoleted because of changes in laws or
regulations. A ruling may also be obsoleted
because the substance has been included in
regulations subsequently adopted.

Revoked describes situations where the
position in the previously published ruling
is not correct and the correct position is
being stated in a new ruling.

Superseded describes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a
period of time in separate rulings. If the

new ruling does more than restate the sub-
stance of a prior ruling, a combination of
terms is used. For example, modified and
superseded describes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is
self contained. In this case, the previously
published ruling is first modified and then,
as modified, is superseded.

Supplemented is used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rul-
ings in the series.

Suspended is used in rare situations
to show that the previous published rul-
ings will not be applied pending some
future action such as the issuance of new
or amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.

# Abbreviations

The following abbreviations in current
use and formerly used will appear in
material published in the Bulletin.

A-Individual.

Acq .- Acquiescence.

B-Individual.

BE-Beneficiary.

BK-Bank.

B.T.A .- Board of Tax Appeals.

C-Individual.

C.B .- Cumulative Bulletin.

CFR-Code of Federal Regulations.

CI-City.

COOP-Cooperative.

Ct.D .- Court Decision.

CY-County.

D-Decedent.
DC-Dummy Corporation.

DE-Donee.

Del. Order-Delegation Order.

DISC-Domestic International Sales Corporation.

DR-Donor.

E-Estate.

EE-Employee.

E.O .- Executive Order.

ER-Employer.

ERISA-Employee Retirement Income Security Act.
EX-Executor.
F-Fiduciary.

FC-Foreign Country.

FICA-Federal Insurance Contributions Act.

FISC-Foreign International Sales Company.

FPH-Foreign Personal Holding Company.

F.R .- Federal Register.

FUTA-Federal Unemployment Tax Act.

FX-Foreign corporation.

G.C.M .- Chief Counsel's Memorandum.

GE-Grantee.

GP-General Partner.

GR-Grantor.

IC-Insurance Company.

I.R.B .- Internal Revenue Bulletin.

LE-Lessee.

LP-Limited Partner.

LR-Lessor.

M-Minor.

Nonacq .- Nonacquiescence.

O Organization.

P-Parent Corporation.

PHC-Personal Holding Company.

PO-Possession of the U.S.

PR-Partner.

PRS-Partnership.

PTE-Prohibited Transaction Exemption.
Pub. L .- Public Law.

REIT-Real Estate Investment Trust.

Rev. Proc .- Revenue Procedure.

Rev. Rul .- Revenue Ruling.

S-Subsidiary.

S.P.R .- Statement of Procedural Rules.

Stat .- Statutes at Large.
T-Target Corporation.
T.C .- Tax Court.

T.D .- Treasury Decision.

TFE-Transferee.

TFR-Transferor.

T.I.R .- Technical Information Release.

TP-Taxpayer.

TR-Trust.

TT-Trustee.

U.S.C .- United States Code.

X-Corporation.

Y-Corporation.

Z-Corporation.

## Numerical Finding List1

Bulletin 2026-41

### Announcements:

2026-11, 2026-29 I.R.B. 49
2026-12, 2026-29 I.R.B. 50
2026-13, 2026-32 I.R.B. 173
2026-14, 2026-34 I.R.B. 180
2026-15, 2026-35 I.R.B. 214
2026-16, 2026-39 I.R.B. 413

### Notices:

2026-39, 2026-27 I.R.B. 1
2026-38, 2026-28 I.R.B. 30
2026-40, 2026-28 I.R.B. 33
2026-41, 2026-29 I.R.B. 39
2026-42, 2026-29 I.R.B. 41
2026-43, 2026-29 I.R.B. 42
2026-21, 2026-30 I.R.B. 51
2026-44, 2026-32 I.R.B. 143
2026-28, 2026-34 I.R.B. 177
2026-46, 2026-35 I.R.B. 182
2026-48, 2026-35 I.R.B. 185
2026-49, 2026-35 I.R.B. 198
2026-50, 2026-36 I.R.B. 242
2026-51, 2026-38 I.R.B. 314
2026-47, 2026-41 I.R.B. 461
2026-53, 2026-41 I.R.B. 462

### Proposed Regulations:

REG-101355-26, 2026-37 I.R.B. 249
REG-103844-26, 2026-37 I.R.B. 275
REG-115145-25, 2026-37 I.R.B. 298
CC-00349938-26, 2026-38 I.R.B. 317
REG-107855-25, 2026-38 I.R.B. 333
REG-117130-25, 2026-38 I.R.B. 343
REG-119882-25, 2026-38 I.R.B. 355
REG-115646-25, 2026-39 I.R.B. 414
REG-119986-25, 2026-39 I.R.B. 440
REG-117273-25, 2026-40 I.R.B. 450

### Revenue Procedures:

2026-25, 2026-29 I.R.B. 45

2026-18, 2026-30 I.R.B. 53

2026-26, 2026-31

I.R.B. 131

2026-32, 2026-32

I.R.B. 146

2026-28, 2026-33 I.R.B. 175

2026-30, 2026-35

I.R.B. 212

2026-32, 2026-39 I.R.B. 406

2026-29, 2026-41 I.R.B. 470

Revenue Rulings:

2026-12, 2026-28 I.R.B. 27
2026-13, 2026-32 I.R.B. 132
2026-14, 2026-35 I.R.B. 181
2026-15, 2026-36 I.R.B. 216
2026-16, 2026-36 I.R.B. 237
2026-17, 2026-37 I.R.B. 247

Treasury Decisions:

10051, 2026-31 I.R.B. 118
10052, 2026-31 I.R.B. 121
10050, 2026-32 I.R.B. 134
10053, 2026-36 I.R.B. 237
10054, 2026-39 I.R.B. 372

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2026-27 through 2026-52 is in Internal Revenue Bulletin
2025-52, dated December 21, 2025.

# Finding List of Current Actions on Previously Published Items1

Bulletin 2026-41

# Internal Revenue Service Washington, DC 20224

Official Business
Penalty for Private Use, $300

# INTERNAL REVENUE BULLETIN

The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue
Bulletins are available at www.irs.gov/irb/.

# We Welcome Comments About the Internal Revenue Bulletin

If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it,
we would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page
www.irs.gov) or write to the Internal Revenue Service, Publishing Division, IRB Publishing Program Desk, 1111 Constitution Ave.
NW, IR-6230 Washington, DC 20224.

Internal Revenue Bulletin 2026-41 (PDF rendition): IRS Notices

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