Internal Revenue Bulletin 2025-30 (PDF rendition): IRS Revenue Procedures

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Bulletin No. 2025–30
July 21, 2025
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
Notice 2025-36, page 192.
This document announces a second notice obsoleting
IRB guidance documents. In Notice 2025-22, 2025-19
I.R.B. 1427, nine IRB guidance documents were obso-
leted. This notice will obsolete 83 pieces of guidance,
which were identified for obsolescence by the Associate
Offices.
Rev. Proc. 2025-22, page 200.
This procedure provides specifications for the private print-
ing of red-ink substitutes for the 2025 revisions of certain
information returns. This procedure will be reproduced as
the next revision of Publication 1179. Revenue Procedure
2024-29 is superseded.
INCOME TAX
Notice 2025-37, page 198.
This notice publishes the 2025 calendar-year inflation adjustment
factor for the section 45U zero-emission nuclear power produc-
tion credit, as well as the inflation adjustment factors and corre-
sponding applicable amounts for the section 45V clean hydro-
gen production credit and the section 45Z clean fuel production
credit. The inflation adjustment factors (applicable to sections
45U, 45V, and 45Z) and the applicable amounts (in the case of
sections 45V and 45Z) are used to determine the amount of the
credit allowable under sections 45U, 45V, and 45Z.
REG-125710-18, page 263.
This document withdraws proposed regulations under sec-
tion 382(h) relating to built-in gain or loss.
Finding Lists begin on page ii.

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.
July 21, 2025 Bulletin No. 2025–30

Part III
Eliminating Unnecessary
IRS Internal Revenue
Bulletin Guidance
Notice 2025-36
This notice continues the process of
eliminating extraneous and unnecessary
Internal Revenue Bulletin (I.R.B.) guid-
ance by identifying and obsoleting 83
I.R.B. guidance documents.
SECTION 1. BACKGROUND
On January 31, 2025, the President
issued Executive Order 14192, Unleash-
ing Prosperity Through Deregulation
(E.O. 14192). The purpose of E.O. 14192
includes reducing the economic burden
caused by regulation. To further this goal,
E.O. 14192 directs agencies to, among
other requirements, identify ten existing
regulations to be repealed for each reg-
ulation publicly proposed for notice and
comment or otherwise promulgated.
On February 19, 2025, the President
issued Executive Order 14219, Ensuring
Lawful Governance and Implementing
the President’s ‘Department of Govern-
ment Efficiency’ Deregulatory Initiative
(E.O. 14219). The purpose of E.O. 14219
includes eliminating “overbearing and
burdensome” regulations and other guid-
ance documents, and “ending Federal
overreach.” To further these goals, E.O.
14219 directs agency heads to coordi-
nate with the Department of Government
Efficiency (DOGE) Team Leads and the
Office of Management and Budget to
identify regulations and other guidance
documents to be eliminated.
Accordingly, the Department of the
Treasury (Treasury Department) and the
Internal Revenue Service (IRS) have
undertaken a review of regulations and
I.R.B. guidance issued under the Internal
Revenue Code
1
to identify guidance to
be eliminated. This review is ongoing. In
Notice 2025-22, 2025-19 I.R.B. 1427, nine
I.R.B. guidance documents were obsoleted.
In this notice, 83 I.R.B. guidance doc-
uments are being obsoleted. These guid-
ance documents no longer provide useful
information, and clarifying their status as
obsolete will streamline administration of
the tax laws; reduce the volume of guid-
ance that taxpayers and their advisors
need to review for compliance with the tax
laws; and increase clarity of the tax law.
The Treasury Department and the IRS
anticipate revoking or obsoleting addi-
tional similar guidance documents in the
near future.
SECTION 2. GUIDANCE TO BE
ELIMINATED
.01 Notice 2008-83, Application of Sec-
tion 382(h) to Banks, 2008-42 I.R.B. 905,
was repealed by Congress. This notice
provides that, for purposes of section
382(h), any deduction properly allowed
after a section 382 ownership change to
a bank with respect to losses on loans or
bad debts (including any deduction for a
reasonable addition to a reserve for bad
debts) is not treated as a built-in loss or as
a deduction that is attributable to periods
before the change date. In section 1261 of
the American Recovery and Reinvestment
Act of 2009, Public Law 111-5, 123 Stat.
115 (2009), Congress repealed this notice
for ownership changes after January 16,
2009, except for ownership changes (i)
pursuant to a written binding contract
entered into on or before that date, or (ii)
pursuant to a written agreement entered
into on or before that date described in a
public announcement or a Securities and
Exchange Commission (SEC) filing.
.02 The following guidance relates to
section 341, which was repealed tempo-
rarily by section 302(e)(4)(A) of the Jobs
and Growth Tax Relief Reconciliation Act
of 2003, Public Law 108-27, 117 Stat. 752
(2003), and permanently by section 102
of the American Taxpayer Relief Act of
2012, Public Law 112-240, 126 Stat. 2313
(2013):
(1) Rev. Proc. 77-27, 1977-2 C.B. 537.
This revenue procedure modifies prior
revenue procedures regarding the issu-
ance of private letter rulings to provide
that ruling requests under repealed section
341 will be considered under certain cir-
cumstances.
(2) Rev. Rul. 79-235, Collapsible
Corporations; Holding Period; Property
Acquired by Exchange, 1979-2 C.B. 135.
This revenue ruling addresses the applica-
tion of section 341(d)(3) following certain
nontaxable exchanges.
(3) Rev. Rul. 79-226, Collapsible Cor-
porations; Sale of Property Constructed
Within 3 Years of Liquidation, 1979-2
C.B. 134. This revenue ruling addresses
whether certain property should be con-
sidered in applying section 341.
(4) Rev. Rul. 77-306, Collapsible
Corporations; “Construction” or “Pro-
duction” from Lease, 1977-2 C.B. 103.
This revenue ruling addresses whether a
corporate owner-lessor is considered as
engaged in the “construction” or “produc-
tion” of property under section 341(b)(2)
(A) by virtue of a particular lease.
(5) Rev. Rul. 73-500, Collapsible Cor-
poration; Sale of “Substantially All of
the Properties”, 1973-2 C.B. 113. This
revenue ruling addresses whether “sub-
stantially all of the properties” of a cor-
poration were sold within the meaning of
section 341(e)(4).
(6) Rev. Rul. 73-378, Collapsible
Corporation; Reorganization; Exchange
and Sale of Stock, 1973-2 C.B. 113. This
revenue ruling addresses whether section
341(a) applies to (i) gain realized by an
individual on the exchange of his stock
in a collapsible corporation for stock in a
noncollapsible corporation qualifying as
a reorganization under section 368(a)(1)
(C), or (ii) gain realized and recognized
by him on the sale of his stock in the non-
collapsible corporation.
(7) Rev. Rul. 72-422, 1972-2 C.B. 211.
This revenue ruling addresses whether the
dollar amount expended for alterations
in connection with an existing structure
is determinative of whether a taxpayer
has engaged in “construction” within the
meaning of section 341.
(8) Rev. Rul. 72-48, 1972-1 C.B. 102.
This revenue ruling addresses whether a
1
Unless otherwise specified, all “Section” or “§” references are to sections of the Internal Revenue Code (Code) of 1986 or the Internal Revenue Regulations (CFR Title 26).
July 21, 2025 192 Bulletin No. 2025–30

corporation that has realized one-third of
the taxable income to be derived from
property it has produced or purchased is
“collapsible” within the meaning of sec-
tion 341(b).
(9) Rev. Rul. 72-24, 1972-1 C.B. 102.
This revenue ruling addresses whether the
exception in section 341(e)(1) to treat-
ment as a collapsible corporation applies
to a foreign corporation.
(10) Rev. Rul. 71-353, 1971-2 C.B.
243. This revenue ruling addresses
whether the term “beneficiary,” as used in
section 544(a)(1), has the same meaning
for purposes of determining stock own-
ership of a collapsible corporation under
section 341 as that term has for purposes
of sections 318 and 1563 and the regula-
tions thereunder.
(11) Rev. Rul. 70-397, 1970-2 C.B. 80.
This revenue ruling addresses whether
any portion of the gain realized upon the
partial liquidation of a collapsible corpo-
ration is subject to section 341(a) under
the circumstances described.
(12) Rev. Rul. 70-93, 1970-1 C.B. 71.
This revenue ruling addresses the com-
putation of the amount of gain that is not
subject to repealed section 341(a) by rea-
son of the limitation in section 341(d)(3)
under the circumstances described.
(13) Rev. Rul. 69-378, 1969-2 C.B. 49.
This revenue ruling addresses whether a
corporation engaged in “construction”
within the meaning of section 341 and,
if so, the date such construction was
completed under the circumstances
described.
(14) Rev. Rul. 69-33, 1969-1 C.B. 100.
This revenue ruling addresses the require-
ments of section 341(f)(3)(B) with regard
to an agreement from a transferee corpo-
ration.
(15) Rev. Rul. 69-32, 1969-1 C.B. 100.
This revenue ruling addresses the time
and manner for a corporation to consent to
the provisions of section 341(f)(2).
(16) Rev. Rul. 68-476, 1968-2 C.B.
139. This revenue ruling addresses
whether the gain realized by a shareholder
upon the sale of stock in a collapsible cor-
poration must be considered gain from the
sale or exchange of a capital asset under
the circumstances described.
(17) Rev. Rul. 68-472, 1968-2 C.B. 138.
This revenue ruling addresses whether the
restoration of a damaged building is “con-
struction” within the meaning of section
341 under the circumstances described.
(18) Rev. Rul. 64-125, 1964-1 C.B.
131. This revenue ruling addresses
whether the three-year rule of section
341(d)(3) applies under the circumstances
described.
.03 The following guidance relates to
Code provisions repealed or amended
by Public Law 115-97, 131 Stat. 2054
(2017), commonly known as the Tax Cuts
and Jobs Act (TCJA):
(1) Notice 2005-38, Section 965—Lim-
itations on Dividends Received Deduction
and Other Guidance, 2005-22 I.R.B. 1100.
This notice provides guidance concerning
limitations on the amounts of dividends
that a corporation may treat as eligible for
the one-time dividends received deduc-
tion under former section 965, including
the effects of certain corporate transac-
tions on such limitations. Section 965 was
amended by section 14103 of the TCJA.
(2) Notice 2005-10, Domestic Rein-
vestment Plans and Other Guidance
Under Section 965, 2005-6 I.R.B. 474.
This notice provides guidance related to
the one-time dividends received deduction
under former section 965 for certain cash
dividends from controlled foreign corpo-
rations, including general principles and
specific guidance on domestic reinvest-
ment plans and investments in the United
States. Section 965 was amended by sec-
tion 14103 of the TCJA.
(3) Rev. Rul. 2003-34, Special Esti-
mated Tax Payments, 2003-17 I.R.B. 813.
This revenue ruling provides guidance on
how to discontinue using section 847 in
a tax year after having taken a deduction
under section 847 in a prior tax year. Sec-
tion 847 was repealed by section 13516 of
the TCJA for taxable years beginning after
December 31, 2017.
(4) Rev. Rul. 76-414, Capital Gains;
Alternative Tax; Sale of Patent by Cor-
porate Taxpayer, 1976-2 C.B. 248. This
revenue ruling addresses whether a cor-
poration’s gain from the sale of a patent
qualifies for the alternative tax described
in section 1201 as a “subsection (d) gain”
as defined in section 1201(d)(1). Section
1201 was repealed by section 13001(b)(2)
(A) of the TCJA.
(5) Rev. Rul. 62-3, 1962-1 C.B. 92.
This revenue ruling addresses whether a
mutual insurance company is required to
substitute the alternative method of taxa-
tion under section 1201(a), if applicable,
in lieu of the computation under section
821(a)(1) before comparing the results of
section 821(a)(1) with the results of sec-
tion 821(a)(2). Section 1201 was repealed
by section 13001(b)(2)(A) of the TCJA.
(6) Rev. Rul. 56-247, 1956-1 C.B. 383.
This revenue ruling addresses whether the
alternative tax provided in section 1201(a)
in the case of a corporation and sec-
tion 1201(b) in the case of other taxpayers
is applied to taxable long-term capital gain
unreduced by excess statutory deductions
or credits over ordinary income where a
taxpayer’s statutory deductions or credits
exceed his ordinary income. Section 1201
was repealed by section 13001(b)(2)(A)
of the TCJA .
(7) Announcement 78-170, based on
News Release IR-2049 dated October 31,
1978. This announcement provides the
proper computation of the alternative tax
under section 1201 and changes to Part
V of Schedule D (Form 1040) under the
Revenue Act of 1978 in anticipation of a
technical correction made by Congress in
1980. Section 1201 was repealed by sec-
tion 13001(b)(2)(A) of the TCJA .
.04 The following guidance relates to
section 1034, which was repealed by sec-
tion 312(b) of the Taxpayer Relief Act of
1997, Public Law 105-34, 111 Stat. 788
(1997):
(1) Rev. Rul. 78-136, Sale of Residence;
Replacement Period; Armed Forces;
Divorced Spouse, 1978-1 C.B. 259. This
revenue ruling addresses the application of
the suspension of the replacement period
provided by section 1034(h) to spouses
that sold their jointly owned principal res-
idence and later divorce after one of the
spouses commences to serve on extended
active duty with the Armed Forces prior to
the expiration of the replacement period.
(2) Rev. Rul. 75-238, 1975-1 C.B.
257. This revenue ruling addresses the
application of the non-recognition provi-
sions of section 1034 to gains realized by
a husband and wife from the sale of their
former principal residences purchased
prior to marriage when they purchase and
occupy a new residence as their principal
residence after marriage.
(3) Rev. Rul. 74-250, Residence
Replaced by Two Residences; Husband
and Wife Separated, 1974-1 C.B. 202.
Bulletin No. 2025–30 193 July 21, 2025

July 21, 2025 194 Bulletin No. 2025–30
This revenue ruling addresses the appli-
cation of the nonrecognition provisions of
section 1034 to gain realized by a husband
and wife from the sale of their principal
residence where they have agreed to live
apart and each purchased and occupied a
separate replacement residence.
(4) Rev. Rul. 56-396, 1956-2 C.B. 298.
This revenue ruling addresses whether a
taxpayer that deferred reporting gain on
the sale of his principal residence under
the provisions of section 1034 may make
an election to use the installment method
to report gain on the sale of the residence
on an amended return if the taxpayer did
not replace the residence during the period
specified in section 1034(a).
.05 The following guidance relates to
other amended or repealed Code provi-
sions:
(1) Notice 2011-76, Due Dates for Fil-
ing Form 706, Form 706-NA, or Form
8939, Extension of Time to Pay Estate
Tax, and Penalty Relief for Recipients of
Property Acquired from Decedents Who
Died in 2010, 2011-40 I.R.B. 479. This
document provides due dates for filing
Forms 706 and 706-NA, United States
Estate (and Generation-Skipping Trans-
fer) Tax Return, or Form 8939, Alloca-
tion of Increase in Basis for Property
Acquired From a Decedent, for recipients
of property acquired from decedents who
died in 2010. Section 1022, concerning
the treatment of property acquired from
a decedent dying after December 31,
2009, was repealed by section 301(a) of
the Tax Relief, Unemployment Insurance
Reauthorization, and Job Creation Act of
2010, Public Law 111-312, 124 Stat. 3296
(2010).
(2) Notice 88-7, Application of Sec-
tion 382(l)(5)(D) to Certain Transactions
in Which the Federal Savings and Loan
Insurance Corporation Establishes a Fed-
eral Mutual Domestic Building and Loan
Association, 1988-4 I.R.B. 20. This notice
announces the intention to promulgate
regulations clarifying the effect of sec-
tion 382(l)(5)(D) on certain transactions
in which the Federal Savings and Loan
Insurance Corporation places defaulted
thrift institutions into receivership as part
of its Management Consignment Pro-
gram pursuant to its authority under 12
U.S.C. 1729(a) and (b). 12 U.S.C. 1729
was repealed by section 407 of the Finan-
cial Institutions Reform, Recovery, and
Enforcement Act of 1989, Public Law
101-73, 103 Stat. 183 (1989).
(3) Rev. Proc. 83-79, 1983-43 I.R.B.
45. This revenue procedure provides a
method of computing estimated tax pay-
ments under section 6153. Section 6153
was repealed by section 412 of the Defi-
cit Reduction Act of 1984, Public Law
98-369, 98 Stat. 494 (1984).
(4) Rev. Rul. 82-35, Farms; Special
Use Value; Liens, 1982-10 I.R.B. 13. This
revenue ruling provides that the section
2011 credit, used under section 2032A(c)
(2)(C) in computing what would have been
the estate tax liability but for the section
2032A election, is derived with respect
to three different types of state death tax
statutes. The computation is made for the
purpose of determining the amount of the
lien imposed by section 6324B. Section
2011 was repealed by section 221(a)(95)
(A)(i) of the Tax Increase Prevention Act
of 2014, Public Law 113-295, 128 Stat.
4010 (2014).
(5) Rev. Rul. 82-10, Bond Premium
Amortization; Yield Method, 1982-2
I.R.B. 6. This revenue ruling holds that
the yield method is a reasonable method
of amortizing bond premium under sec-
tion 171(b)(3) of the Internal Revenue
Code of 1954. However, section 171(b)
(3) was amended by section 1803(a)(11)
(A) of the Tax Reform Act of 1986, Pub-
lic Law 99-514, 100 Stat. 2085 (1986), to
eliminate the reasonable method standard
and to require, except as provided in regu-
lations, the use of a constant yield method
to amortize bond premium.
(6) Rev. Rul. 81-146, Valuation; Spe-
cial Use and Eligible Joint Interest Elec-
tions, 1981-20 I.R.B. 5. This ruling pro-
vides that the portion of an eligible joint
interest includible in a decedent’s gross
estate under section 2040(c) is computed
using the fair market value as the “value
of such interest” under section 2040(c)
(1)(A), even though the estate has elected
the special use valuation for the interest
under section 2032A. Section 2040(c) was
repealed by section 403(c)(3)(A) of Eco-
nomic Recovery Tax Act of 1981, Public
Law 97-34, 95 Stat. 172 (1981).
(7) Rev. Rul. 74-231, Maximum Tax
on Earned Income; Partnership, 1974-1
C.B. 240. This revenue ruling addresses
the character of income earned by a part-
nership for services rendered and how
each partner takes his distributive share
of partnership items into account for pur-
poses of computing his maximum tax on
earned income under section 1348 of the
Internal Revenue Code of 1954. Section
1348 was repealed by section 101(c) of
the Economic Recovery Tax Act of 1981.
(8) Rev. Rul. 63-30, 1963-1 C.B. 50.
This revenue ruling provides guidance on
claiming additional first-year depreciation
under section 179 prior to its amendment
by section 202(a) of the Economic Recov-
ery Tax Act of 1981.
(9) Rev. Rul. 55-71, 1955-1 C.B. 110.
This revenue ruling provides that the
Federal excise tax on jewelry, furs, and
related articles of personal property is a
relevant factor that should be considered
in determining the fair market value of
such property for Federal estate and gift
tax purposes. The excise tax on the items
enumerated in the ruling was repealed by
section 221(a)(103)(A) of the Tax Increase
Prevention Act of 2014.
.06 The following guidance relates to
amended or repealed regulations:
(1) Notice 2025-3, Transitional Relief
Under Sections 3403, 3406, 6721, 6722,
6651, and 6656 with Respect to the
Reporting of Information and Backup
Withholding on Digital Assets Under
Section 6045 for Digital Asset Brokers
Providing Trading Front-End Services,
2025-4 I.R.B. 488. This notice provides
certain transitional relief to certain decen-
tralized industry participants treated as
brokers (DeFi brokers) under section 6045
and Treasury Decision 10021 for sales of
digital assets effected in calendar years
2027 and 2028, to provide these DeFi
brokers with additional time to develop
appropriate systems to comply with the
application of the reporting requirements
under section 6045 to DeFi brokers. Pur-
suant to Public Law 119-5, 139 Stat. 48
(2025), and operation of the Congressio-
nal Review Act, Treasury Decision 10021
has no force or effect.
(2) Rev. Rul. 76-243, Allocation of
Income; Advance Charter Hire Payment,
1976-1 C.B. 134. This revenue ruling
addresses whether the IRS may make a
section 482 adjustment when a taxpayer
entered into a voluntary contractual
arrangement with a foreign jurisdiction
that limited payments to the taxpayer from

Bulletin No. 2025–30 195 July 21, 2025
its foreign subsidiary in the foreign juris-
diction. The regulations at issue in the rev-
enue ruling, section 1.482-1(d)(6) (1968),
were replaced by section 1.482-1(h)(2)
(1994) following an amendment to section
482 in 1986.
.07 The following guidance relates
to former section 29, which provided
a credit relating to facilities producing
coke or coke gas (other than from petro-
leum-based products). Congress redesig-
nated section 29 as section 45K in section
1322(a)(1) of the Energy Policy Act of
2005, Public Law 109-58, 119 Stat. 594
(2005). The last remaining element of the
section 29 credit expired on December 31,
2013.
(1) Rev. Proc. 2004-27, 2004-17 I.R.B.
831. This revenue procedure permits cer-
tain owners of royalty interests to claim
the credit for producing fuel from a non-
conventional source in the taxable year in
which they receive the income from the
sale of qualified fuel, rather than in a prior
taxable year in which the owner of the
operating interest sold the qualified fuel.
(2) Rev. Proc. 2001-34, Qualified Fuel
Under Section 29(c)(1)(C), 2001-22 I.R.B.
1293. This procedure modifies Rev. Proc.
2001-30, 2001-19 I.R.B. 1163, regarding
the circumstances under which the IRS
will issue private letter rulings regarding
solid synthetic fuels produced from coal.
(3) Rev. Rul. 94-48, Section 29 Credit;
Production Attributable to Net Profits
Interest, 1994-29 I.R.B. 5. This revenue
ruling holds that the production attrib-
utable to a net profits interest under sec-
tion 29(d)(3) is the production required to
be sold to produce that portion of the gross
sales from the property that is equal to the
amount of income received by the holder
of the net profits interest.
(4) Rev. Rul. 93-54, Section 29 Credit;
Recompletions, 1993-27 I.R.B. 4. This
revenue ruling holds that if a well that
is drilled after December 31, 1979, and
before January 1, 1993, is recompleted
after January 1, 1993, to produce fuel
that is a qualified fuel under section 29
and if the recompletion does not involve
additional drilling to deepen or extend the
well, the fuel produced as a result of the
recompletion qualifies for the section 29
credit.
(5) Rev. Rul. 93-46, Section 29 Credit;
Royalty Owners, 1993-25 I.R.B. 6. This
revenue ruling holds that the owner of a
royalty interest is allowed an allocable
share of the section 29 credit where the
mineral in which the royalty owner has an
interest is a qualified fuel when extracted.
(6) Rev. Rul. 90-70, Credit for Pro-
ducing Fuel from a Nonconventional Fuel
Source, 1990-35 I.R.B. 4. This revenue
ruling holds that, for the purposes of the
section 29 credit, a well is considered
to have been “drilled” before January 1,
1991, if the well was “spudded in” before
that date and there has been continual
drilling since the spudding.
(7) Rev. Rul. 86-127, Credit for Pro-
ducing Fuel from a Nonconventional
Source, 1986-44 I.R.B. 4. This revenue
ruling modifies and supersedes Rev. Rul.
86-19, 1986-7 I.R.B. 4, to correct the
scope of the categories of deregulated
national gas that do not constitute quali-
fied fuels for purposes of the section 29
credit.
(8) Rev. Rul. 86-100, Credit for Pro-
ducing Fuel from a Nonconventional
Source, 1986-35 I.R.B. 4. This revenue
ruling holds that a liquid coal-water mix-
ture is not a synthetic fuel produced from
coal and is, therefore, not a qualified fuel
eligible for the section 29 credit.
(9) Rev. Rul. 86-2, Credit for Produc-
ing Oil from a Nonconventional Source,
1986-2 I.R.B. 4. This revenue ruling holds
that a taxpayer may receive the section 29
credit for the sale of natural gas during
part of a calendar year, notwithstanding
that during the same calendar year the
taxpayer made other sales from the same
wells under the incentive pricing provi-
sions of section 107 of the Natural Gas
Policy Act of 1978.
(10) Rev. Rul. 85-77, Nonconventional
Fuel Source Credit; Price-Support Pay-
ments, 1985-24 I.R.B. 4. This revenue
ruling holds that price-support payments
that a taxpayer receives for the sale of
qualified fuel do not reduce the taxpayer’s
section 29 credit.
(11) Announcement 2004-42, Credit
for Producing Fuel from a Nonconven-
tional Source, 2004-17 I.R.B. 840. This
announcement explains that the I.R.B.
version of Rev. Proc. 2004-27 differs from
the version that was advance released on
April 5, 2004, in that all references to
the cash method of accounting have been
removed.
(12) Announcement 2003-70, Sec-
tion 29 – Test Procedures and Significant
Chemical Change, 2003-46 I.R.B. 1090.
This announcement announces that the
IRS will resume ruling on the issue of
significant chemical change for synthetic
fuels for purposes of section 29.
(13) Announcement 2003-46, 2003-30
I.R.B. 222. This announcement informs
the public that the IRS is currently review-
ing information regarding test procedures
and results that have been presented as
evidence that fuel underwent a significant
chemical change, and that until the review
is complete rulings on the question of
significant chemical change will be sus-
pended for requests relying on the proce-
dures and results being reviewed.
(14) Announcement 90-31, Credit for
Producing Fuel from a Nonconventional
Source – Oil Produced from Tar Sands,
1990-10 I.R.B. 28. This announcement
solicits written comments from interested
persons regarding the circumstances under
which oil would qualify for the section 29
credit for production from tar sands.
.08 The following guidance is obsolete
because the subject matter is now covered
by final regulations:
(1) Notice 2011-82, Guidance on
Electing Portability of Deceased Spou-
sal Unused Exclusion Amount, 2011-42
I.R.B. 516. This notice provides guidance
to executors of estates of decedents dying
after December 31, 2010, of the need to
file Form 706 within the time prescribed
by law (including extensions) to elect to
allow the decedent’s surviving spouse to
take advantage of the deceased spouse’s
unused exclusion amount. Regulations
implementing the provisions of section
2010(c) are found in sections 20.2010-1
to -3.
(2) Notice 2003-8, Information Report-
ing for Securities Futures Contracts,
2003-4 I.R.B. 310. This notice delays
information reporting requirements under
section 6045 regarding securities futures
contracts until further notice from the
IRS. This reporting is now required by
section 1.6045-1.
(3) Notice 2000-62, Returns Relat-
ing to Payments of Qualified Tuition and
Related Expenses, and to Payments of
Interest on Education Loans, 2000-51
I.R.B. 587. This notice announces that
eligible education institutions and certain

July 21, 2025 196 Bulletin No. 2025–30
persons receiving payments of student
loan interest may continue to report the
same information under section 6050S.
These, and additional requirements, are
now prescribed by section 1.6050S-1.
(4) Notice 96-12, Mark to Market for
Securities Dealers: The Dealer-Customer
Relationship, 1996-10 I.R.B. 29. This
notice provides guidance on whether a
taxpayer’s transactions with related per-
sons, including members of the taxpayer’s
consolidated group, may be transactions
with customers for purposes of sec-
tion 475. This issue is addressed in sec-
tion 1.475(c)-1.
(5) Rev. Rul. 75-424, Real Estate
Investment Trust; Mortgages on Micro-
wave Transmission Property, 1975-2
C.B. 269. This revenue ruling addresses
whether, for purposes of qualifying as a
real estate investment trust (REIT), cer-
tain assets relating to the construction of
microwave transmission systems are “real
estate assets.” Whether such assets qual-
ify as real property and, therefore, as real
estate assets for purposes of section 856 is
now addressed in section 1.856-10.
(6) Rev. Rul. 71-286, 1971-2 C.B. 263.
This revenue ruling addresses whether, for
purposes of qualifying as a REIT, air rights
over real property are considered “interests
in real property” and “real estate assets.”
Whether such rights qualify as interests in
real property and, therefore, as real estate
assets for purposes of section 856 is now
addressed in section 1.856-10.
(7) Rev. Rul. 69-94, 1969-1 C.B. 189.
This revenue ruling addresses whether, for
purposes of qualifying as a REIT, certain
railroad properties are “real estate assets.”
Whether such property qualifies as real
property and, therefore, as a real estate
asset for purposes of section 856 is now
addressed in section 1.856-10.
(8) Rev. Rul. 59-109, 1959-1 C.B. 168.
This revenue ruling provides that a sale of
a partner’s interest in a partnership is the
sale of a capital asset under section 741
unless section 751 applies. This rule is
now prescribed in section 1.741-1(a).
(9) Rev. Rul. 56-6, 1956-1 C.B. 660.
This revenue ruling provides guidance
that deficiencies in Federal income taxes
assessed against the decedent resulting
from nonrecognition of his minor son as
a member of a partnership are deduct-
ible from decedent’s gross estate in the
full amount paid by decedent’s estate.
The deductibility of a decedent’s income
tax liability is now addressed in sec-
tion 20.2053-6(f).
(10) Rev. Rul. 54-444, 1954-2 C.B.
300. This revenue ruling provides guid-
ance on the optional valuation date to be
used in respect of certain assets received
in the liquidation of corporate stock held
among the assets of an estate under the
Internal Revenue Code of 1939. This issue
is now addressed in section 20.2032-1.
.09 The following guidance relates to
past tax years and is not applicable to cur-
rent or future tax years:
(1) Notice 2016-75, Section 45R –
2016 Guidance with Respect to the Tax
Credit for Employee Health Insurance
Expenses of Certain Small Employers,
2016-51 I.R.B. 832. This notice addressed
situations in which a lack of qualified
health plans in the counties in which the
employer operates prevented an otherwise
qualifying small employer from claiming
a tax credit under section 45R for 2016.
(2) Notice 2016-20, Qualified Zone
Academy Bond Allocations for 2015 and
2016, 2016-9 I.R.B. 362. This notice sets
forth the maximum face amount of Qual-
ified Zone Academy Bonds that may be
issued for each State for the calendar years
2015 and 2016 under section 54E(c)(2).
(3) Notice 2015-11, Qualified Zone
Academy Bond Allocations for 2014,
2015-8 I.R.B. 618. This notice sets forth
the maximum face amount of Qualified
Zone Academy Bonds that may be issued
for each State for the calendar year 2014
under section 54E(c)(2).
(4) Notice 2015-8, Section 45R – 2015
Guidance with Respect to the Tax Credit
for Employee Health Insurance Expenses
of Certain Small Employers, 2015-6 I.R.B.
589. This notice addressed situations in
which a lack of qualified health plans in
the counties in which the employer oper-
ates prevented an otherwise qualifying
small employer from claiming a tax credit
under section 45R for 2015.
(5) Notice 2014-6, Section 45R – Tran-
sition Relief with Respect to the Tax Credit
for Employee Health Insurance Expenses
of Certain Small Employers, 2014-2 I.R.B.
279. This notice addressed situations in
which a lack of qualified health plans in
the counties in which the employer oper-
ates prevented an otherwise qualifying
small employer from claiming a tax credit
under section 45R for 2014.
(6) Notice 2013-3, Qualified Zone
Academy Bond Allocations for 2012 and
2013, 2013-7 I.R.B. 484. This notice sets
forth the maximum face amount of Qual-
ified Zone Academy Bonds that may be
issued for each State for the calendar years
2012 and 2013 under section 54E(c)(2).
(7) Notice 2012-21, Extension of Time
to File an Estate Tax Return Solely to Elect
Portability of a Deceased Spousal Unused
Exclusion Amount, 2012-10 I.R.B. 450.
This notice grants the executor of a qual-
ifying estate a six-month extension of
time until 15 months after the decedent’s
date of death to file Form 706 on which
to make an election under section 2010(c).
This guidance is no longer needed and
expired on its own terms because it only
applied to a decedent whose date of death
was after December 31, 2010, and before
July 1, 2011. Final regulations were issued
implementing the provisions of section
2010(c).
(8) Notice 2011-88, Postponement
of Backup Withholding Requirement for
Payment Card and Third Party Network
Payments Made Under Section 6050W,
2011-46 I.R.B. 748. This notice provides
that backup withholding of section 6050W
payments will not be required for calendar
year 2011.
(9) Notice 2010-11, Extension of Tem-
porary Suspension of AHYDO Rules,
2010-4 I.R.B. 326. This notice extends to
December 31, 2010, the temporary sus-
pension of the rules for certain applicable
high yield discount obligations pursuant
to section 163(e)(5)(F), which permits
such suspension if the Secretary of the
Treasury or his delegate determines that
such suspension is appropriate in light of
distressed conditions in the debt capital
markets.
(10) Notice 2005-89, Temporary Relief
for Certain REITs and Taxable REIT Sub-
sidiaries that Provide Accommodations to
Persons Affected by Hurricanes Katrina
and Rita, 2005-49 I.R.B. 1077. This
notice provides that, for a period of six
months beginning on August 28, 2005, the
IRS will not treat a hotel, motel, or other
establishment that otherwise satisfies the
definition of “lodging facility” under sec-
tion 856(d)(9) as other than a “lodging
facility” if it is used to provide temporary

Bulletin No. 2025–30 197 July 21, 2025
housing to certain persons affected by
Hurricane Katrina or Hurricane Rita, pro-
vided certain recordkeeping requirements
are satisfied.
(11) Rev. Proc. 2019-34, 2019-35
I.R.B. 669. This revenue procedure pro-
vides simplified procedures for an insur-
ance company to obtain automatic con-
sent to change its method of accounting
to comply with sections 807 and 848, as
amended by the TCJA, for the first tax-
able year beginning after December 31,
2017.
(12) Rev. Proc. 2011-19, Qualified
Zone Academy Bond Allocations for 2011,
2011-6 I.R.B. 465. This revenue proce-
dure sets forth the maximum face amount
of Qualified Zone Academy Bonds that
may be issued for each State for the cal-
endar year 2011 under section 54E(c)(2).
(13) Rev. Proc. 80-49, 1980-45 I.R.B.
29. This document provides procedures
for the partial revocation of a section
2032A election made on or before August
30, 1980. The effective date for making a
partial election under these procedures has
expired.
(14) Rev. Rul. 82-62, Valuation; Spe-
cial Use Value; Retroactive Election,
1982-15 I.R.B. 12. This revenue ruling
provides that estates that previously were
eligible for, but did not timely elect, sec-
tion 2032A valuation cannot retroactively
elect special use valuation under section
421(k)(5) of the Economic Recovery Tax
Act of 1981. This guidance only applied
to estate tax returns filed between July 28,
1980, and February 17, 1982.
(15) Announcement 91-58, New
Form 706-QDT for Reporting and Pay-
ing Estate Tax with Respect to Qualified
Domestic Trust; Due Date is September
16, 1991, 1991-15 I.R.B. 39. This doc-
ument announces a new Form 706 QDT
for reporting and paying estate tax with
respect to a qualified domestic trust. The
due date was September 16, 1991.
.10 The following guidance requested
comments from the public and the guid-
ance is no longer needed:
(1) Notice 2013-48, Application of
Wash Sale Rules to Money Market Fund
Shares, 2013-31 I.R.B. 120. This notice
requests comments on a proposed reve-
nue procedure that would establish a de
minimis exception to the wash sale rules
of section 1091 for certain redemptions
of shares of money market funds that,
under regulations proposed by the SEC,
would no longer maintain a constant
share price.
(2) Notice 2011-73, Request for Com-
ments on Health Coverage Affordabil-
ity Safe Harbor for Employers (Section
4980H), 2011-40 I.R.B. 474. This notice
requests comments on a proposed safe
harbor, which could be incorporated in
future proposed regulations, for deter-
mining the affordability of coverage
under an eligible employer sponsored
plan for purposes of an employer’s
potential assessable payment under sec-
tion 4980H(b).
.11 Notice 2008-94, Guidance on §§
162(m)(5) and 280G(e) of the Internal
Revenue Code, 2008-44 I.R.B. 1070,
provided guidance on certain executive
compensation provisions of the Emer-
gency Economic Stabilization Act of
2008, Public Law 110-343, 122 Stat.
3765 (2008), which added sections
162(m)(5) and 280G(e) to the Code,
and specifically applied to the Troubled
Asset Relief Program, which is no longer
operative.
EFFECT ON OTHER DOCUMENTS
1. Notice 2025-3 is obsoleted.
2. Notice 2016-75 is obsoleted.
3. Notice 2016-20 is obsoleted.
4. Notice 2015-11 is obsoleted.
5. Notice 2015-8 is obsoleted.
6. Notice 2014-6 is obsoleted.
7. Notice 2013-48 is obsoleted.
8. Notice 2013-3 is obsoleted.
9. Notice 2012-21 is obsoleted.
10. Notice 2011-88 is obsoleted.
11. Notice 2011-82 is obsoleted.
12. Notice 2011-76 is obsoleted.
13. Notice 2011-73 is obsoleted.
14. Notice 2010-11 is obsoleted.
15. Notice 2008-94 is obsoleted.
16. Notice 2008-83 is obsoleted.
17. Notice 2005-89 is obsoleted.
18. Notice 2005-38 is obsoleted.
19. Notice 2005-10 is obsoleted.
20. Notice 2003-8 is obsoleted.
21. Notice 2000-62 is obsoleted.
22. Notice 96-12 is obsoleted.
23. Notice 88-7 is obsoleted.
24. Rev. Proc. 2019-34 is obsoleted.
25. Rev. Proc. 2011-19 is obsoleted.
26. Rev. Proc. 2004-27 is obsoleted.
27. Rev. Proc. 2001-34 is obsoleted.
28. Rev. Proc. 83-79 is obsoleted.
29. Rev. Proc. 80-49 is obsoleted.
30. Rev. Proc. 77-27 is obsoleted.
31. Rev. Rul. 2003-34 is obsoleted.
32. Rev. Rul. 94-48 is obsoleted.
33. Rev. Rul. 93-54 is obsoleted.
34. Rev. Rul. 93-46 is obsoleted.
35. Rev. Rul. 90-70 is obsoleted.
36. Rev. Rul. 86-127 is obsoleted.
37. Rev. Rul. 86-100 is obsoleted.
38. Rev. Rul. 86-2 is obsoleted.
39. Rev. Rul. 85-77 is obsoleted.
40. Rev. Rul. 82-62 is obsoleted.
41. Rev. Rul. 82-35 is obsoleted.
42. Rev. Rul. 82-10 is obsoleted.
43. Rev. Rul. 81-146 is obsoleted.
44. Rev. Rul. 79-235 is obsoleted.
45. Rev. Rul. 79-226 is obsoleted.
46. Rev. Rul. 78-136 is obsoleted.
47. Rev. Rul. 77-306 is obsoleted.
48. Rev. Rul. 76-414 is obsoleted.
49. Rev. Rul. 76-243 is obsoleted.
50. Rev. Rul. 75-424 is obsoleted.
51. Rev. Rul. 75-238 is obsoleted.
52. Rev. Rul. 74-250 is obsoleted.
53. Rev. Rul. 74-231 is obsoleted.
54. Rev. Rul. 73-500 is obsoleted.
55. Rev. Rul. 73-378 is obsoleted.
56. Rev. Rul. 72-422 is obsoleted.
57. Rev. Rul. 72-48 is obsoleted.
58. Rev. Rul. 72-24 is obsoleted.
59. Rev. Rul. 71-353 is obsoleted.
60. Rev. Rul. 71-286 is obsoleted.
61. Rev. Rul. 70-397 is obsoleted.
62. Rev. Rul. 70-93 is obsoleted.
63. Rev. Rul. 69-378 is obsoleted.
64. Rev. Rul. 69-94 is obsoleted.
65. Rev. Rul. 69-33 is obsoleted.
66. Rev. Rul. 69-32 is obsoleted.
67. Rev. Rul. 68-476 is obsoleted.
68. Rev. Rul. 68-472 is obsoleted.
69. Rev. Rul. 64-125 is obsoleted.
70. Rev. Rul. 63-30 is obsoleted.
71. Rev. Rul. 62-3 is obsoleted.
72. Rev. Rul. 59-109 is obsoleted.
73. Rev. Rul. 56-396 is obsoleted.
74. Rev. Rul. 56-247 is obsoleted.
75. Rev. Rul. 56-6 is obsoleted.
76. Rev. Rul. 55-71 is obsoleted.
77. Rev. Rul. 54-444 is obsoleted.
78. Announcement 2004-42 is obsoleted.
79. Announcement 2003-70 is obsoleted.
80. Announcement 2003-46 is obsoleted.
81. Announcement 91-58 is obsoleted.
82. Announcement 90-31 is obsoleted.
83. Announcement 78-170 is obsoleted.

July 21, 2025 198 Bulletin No. 2025–30
DRAFTING INFORMATION
This notice was drafted by the Office of
the Associate Chief Counsel (Procedure and
Administration). For further information,
contact the Office of the Associate Chief
Counsel (Procedure and Administration) at
(202) 317-3400 (not a toll-free number).
Zero-Emission Nuclear
Power Production Credit
2025 Section 45U Inflation
Adjustment Factor
Credit for Production of
Clean Hydrogen
2025 Section 45V Inflation
Adjustment Factor and
Applicable Amount
Clean Fuel Production
Credit
2025 Section 45Z Inflation
Adjustment Factor and
Applicable Amount
Notice 2025-37
SECTION 1. PURPOSE
This notice publishes the inflation
adjustment factors and applicable amounts,
as appropriate, for calendar year 2025 for
the zero-emission nuclear power produc-
tion credit under § 45U of the Internal
Revenue Code (Code) (the § 45U credit),
the credit for production of clean hydrogen
under § 45V of the Code (the § 45V credit),
and the clean fuel production credit under
§ 45Z of the Code (the § 45Z credit). These
inflation adjustment factors and applicable
amounts, as appropriate, are used to deter-
mine the corresponding credit amounts
under §§ 45U, 45V, and 45Z of the Code.
SECTION 2. BACKGROUND
.01 Section 45U.
Section 45U was added to the Code by
section 13105 of the Inflation Reduction
Act of 2022 (IRA), enacted as Pub. L.
117-169, 136 Stat. 1818, 1929 (August 16,
2022), to provide an income tax credit for
producing electricity at a qualified nuclear
power facility.
Section 45U(a) provides that, for pur-
poses of § 38, the § 45U credit for any
taxable year is an amount equal to the
amount by which the product of 0.3 cents
(the amount provided in § 45U(a)(1)(A)),
multiplied by the kilowatt hours of elec-
tricity produced by the taxpayer at a qual-
ified nuclear power facility, and sold by
the taxpayer to an unrelated person during
the taxable year, exceeds the reduction
amount for that taxable year.
Section 45U(b)(2) defines the reduction
amount as the lesser of the amount deter-
mined under § 45U(a) before application
of the reduction amount, or the amount
equal to 16 percent of the excess of, sub-
ject to other rules regarding the treatment
of certain receipts, the gross receipts from
any electricity produced by such facil-
ity (including any electricity services or
products provided in conjunction with the
electricity produced by such facility) and
sold to an unrelated person during such
taxable year, over the amount equal to the
product of 2.5 cents (the amount provided
in § 45U(b)(2)(A)(ii)(II)(aa)), multiplied
by the kilowatt hours of electricity deter-
mined in § 45U(a).
Section 45U(c)(1) provides that the
0.3 cent amount in § 45U(a)(1)(A) and
the 2.5 cent amount in § 45U(b)(2)(A)
(ii)(II)(aa) are each adjusted by mul-
tiplying such amounts by the inflation
adjustment factor (as determined under
§ 45(e)(2), by substituting “2023” for
“1992” in § 45(e)(2)(B)) for the calen-
dar year in which the sale of electricity
(as defined in § 45U(b)(3)) occurred. If
the 0.3 cent and 2.5 cent amounts, as
increased under § 45U(c)(1), are not
multiples of 0.05 cent and 0.1 cent,
respectively, then such amounts are
rounded to the nearest multiples of 0.05
cent and 0.1 cent, respectively.
.02 Section 45V.
Section 45V was added to the Code by
IRA section 13204, 136 Stat. at 1935, to
provide an income tax credit for produc-
ing qualified clean hydrogen.
Section 45V(a) provides that, for pur-
poses of § 38, the § 45V credit for any
taxable year is an amount equal to the
product of (1) the kilograms of qualified
clean hydrogen produced by the taxpayer
during such taxable year at a qualified
clean hydrogen production facility during
the 10-year period beginning on the date
such facility was originally placed in ser-
vice, and (2) the applicable amount as
determined under § 45V(b) with respect
to such hydrogen.
Section 45V(b)(1) provides that, for
purposes of § 45V(a)(2), the applicable
amount is an amount equal to the applica-
ble percentage of $0.60. If the amount so
determined is not a multiple of 0.1 cent,
then such amount is rounded to the nearest
multiple of 0.1 cent.
Section 45V(b)(2) provides that, for
purposes of § 45V(b)(1), the applicable
percentage is determined based on the life-
cycle greenhouse gas emissions (lifecycle
GHG emissions) rate of the process used
to produce any qualified clean hydrogen
as follows: (i) if the lifecycle GHG emis-
sions rate is not greater than 4 kilograms
of carbon dioxide equivalent (CO2e) per
kilogram of hydrogen, and not less than
2.5 kilograms of CO2e per kilogram of
hydrogen, then the applicable percentage
is 20 percent; (ii) if the lifecycle GHG
emissions rate is less than 2.5 kilograms
of CO2e per kilogram of hydrogen, and
not less than 1.5 kilograms of CO2e per
kilogram of hydrogen, then the applicable
percentage is 25 percent; (iii) if the life-
cycle GHG emissions rate is less than 1.5
kilograms of CO2e per kilogram of hydro-
gen, and not less than 0.45 kilograms of
CO2e per kilogram of hydrogen, then the
applicable percentage is 33.4 percent; and
(iv) if the lifecycle GHG emissions rate
is less than 0.45 kilograms of CO2e per
kilogram of hydrogen, then the applicable
percentage is 100 percent.
Section 45V(b)(3) provides that the
$0.60 amount in § 45V(b)(1) is adjusted by
multiplying such amount by the inflation
adjustment factor (as determined under
§ 45(e)(2), by substituting “2022” for
“1992” in § 45(e)(2)(B)) for the calendar
year in which the qualified clean hydrogen
is produced. If any amount as increased
under § 45V(b)(3) is not a multiple of 0.1
cent, then such amount is rounded to the
nearest multiple of 0.1 cent.
.03 Section 45Z.
Section 45Z was added to the Code by
IRA section 13704, 136 Stat. at 1997, to

Bulletin No. 2025–30 199 July 21, 2025
provide an income tax credit for produc-
ing clean transportation fuel.
Section 45Z(a)(1) provides that, for
purposes of § 38, the § 45Z credit for any
taxable year is an amount equal to the
product of (i) the applicable amount per
gallon (or gallon equivalent) with respect
to any transportation fuel which is pro-
duced by the taxpayer at a qualified facil-
ity and sold by the taxpayer in a specific
manner during the taxable year, and (ii)
the emissions factor for such fuel as deter-
mined under § 45Z(b).
Section 45Z(a)(2) and (3) provide the
applicable amounts for transportation
fuels. For transportation fuel that is not a
sustainable aviation fuel (non-SAF trans-
portation fuel), the applicable amount is
20 cents (under § 45Z(a)(2)(A)), or $1.00
(under § 45Z(a)(2)(B)). For transporta-
tion fuel that is a sustainable aviation fuel
(SAF transportation fuel), the applicable
amount is 35 cents (under § 45Z(a)(3)
(A)(i)), or $1.75 (under § 45Z(a)(3)(A)
(ii)). Section 45Z(a)(2) refers to the lower
amounts for each type of fuel as the base
amount and to the higher amounts as the
alternative amount. A taxpayer uses the
alternative amount if it produces transpor-
tation fuel at a qualified facility that sat-
isfies certain prevailing wage and appren-
ticeship requirements.
Section 45Z(c)(1) provides that for
calendar years beginning after 2024,
the applicable amounts in § 45Z(a)(2)
and (3) must each be adjusted by mul-
tiplying such amounts by the inflation
adjustment factor for the calendar year
in which the sale of the transportation
fuel occurs. If any amount as increased
under § 45Z(c)(1) is not a multiple of
1 cent, then such amount is rounded to
the nearest multiple of 1 cent. Section
45Z(c)(2) provides that the inflation
adjustment factor for the § 45Z credit
is the inflation adjustment factor deter-
mined and published by the Secretary
of the Treasury or his delegate pursuant
to § 45Y(c), determined by substituting
“calendar year 2022” for “calendar year
1992” in § 45Y(c)(3).
.04 Sections 45(e)(2)(B) and 45Y(c)(3).
Sections 45(e)(2)(B) and 45Y(c)(3)
define the term inflation adjustment fac-
tor as, with respect to a calendar year,
a fraction the numerator of which is the
GDP implicit price deflator for the preced-
ing 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 defla-
tor for the gross domestic product as com-
puted and published by the Department of
Commerce before March 15 of the calen-
dar year.
SECTION 3. INFLATION
ADJUSTMENT FACTORS AND
APPLICABLE AMOUNTS
.01 2025 Section 45U Inflation Adjust-
ment Factor.
For purposes of § 45U(c)(1), for sales
of electricity occurring in calendar year
2025, the inflation adjustment factor is a
fraction the numerator of which is the GDP
implicit price deflator for 2024 (125.234)
and the denominator of which is the GDP
implicit price deflator for 2023 (122.273),
which yields an inflation adjustment fac-
tor of 1.0242.
For sales of electricity occurring in
calendar year 2025, the amount provided
in § 45U(a)(1)(A) is 0.3 cents (0.3 cents
(or $0.003) x 1.0242, then rounded to the
nearest multiple of 0.05 cent). The amount
provided in § 45U(b)(2)(A)(ii)(II)(aa) is
2.6 cents (2.5 cents (or $0.025) x 1.0242,
then rounded to the nearest multiple of 0.1
cent).
.02 2025 Section 45V Inflation Adjust-
ment Factor and Applicable Amount.
For purposes of § 45V(b)(3), for quali-
fied clean hydrogen produced in calendar
year 2025, the inflation adjustment factor
is a fraction the numerator of which is
the GDP implicit price deflator for 2024
(125.234) and the denominator of which
is the GDP implicit price deflator for
2022 (118.026), which yields an inflation
adjustment factor of 1.0611.
For qualified clean hydrogen pro-
duced in calendar year 2025, the appli-
cable amount determined under § 45V(b)
(1) is the product of $0.637 ($0.60 x
1.0611, then rounded to the nearest
multiple of 0.1 cent) and the applicable
percentage, which depends on the life-
cycle GHG emissions rate of the quali-
fied clean hydrogen production process.
Thus, for qualified clean hydrogen pro-
duced through a process that results in a
lifecycle GHG emissions rate of:
(i) not greater than 4 kilograms of
CO2e per kilogram of hydrogen, and not
less than 2.5 kilograms of CO2e per kilo-
gram of hydrogen, the applicable amount
is $0.127;
(ii) less than 2.5 kilograms of CO2e
per kilogram of hydrogen, and not less
than 1.5 kilograms of CO2e per kilogram
of hydrogen, the applicable amount is
$0.159;
(iii) less than 1.5 kilograms of CO2e
per kilogram of hydrogen, and not less
than 0.45 kilograms of CO2e per kilogram
of hydrogen, the applicable amount is
$0.213; and
(iv) less than 0.45 kilograms of CO2e
per kilogram of hydrogen, the applicable
amount is $0.637.
.03 2025 Section 45Z Inflation Adjust-
ment Factor and Applicable Amount.
For purposes of § 45Z(c), for transpor-
tation fuel sold in calendar year 2025, the
inflation adjustment factor is a fraction the
numerator of which is the GDP implicit
price deflator for 2024 (125.234) and the
denominator of which is the GDP implicit
price deflator for 2022 (118.026), which
yields an inflation adjustment factor of
1.0611.
For non-SAF transportation fuel sold
in calendar year 2025, the base amount
in § 45Z(a)(2)(A) is 21 cents (20 cents x
1.0611, then rounded to the nearest cent).
The alternative amount in § 45Z(a)(2)(B)
is $1.06 ($1.00 x 1.0611, then rounded to
the nearest cent).
For SAF transportation fuel sold in
calendar year 2025, the base amount in
§ 45Z(a)(3)(A)(i) is 37 cents (35 cents x
1.0611, then rounded to the nearest cent).
The alternative amount in § 45Z(a)(3)(A)
(ii) is $1.86 ($1.75 x 1.0611, then rounded
to the nearest cent).
SECTION 4. DRAFTING
INFORMATION
The principal authors of this notice are
Whitney Brady, Glenn Kats, and Jennifer
Golden of the Office of Associate Chief
Counsel (Energy, Credits, and Excise
Tax). For further information regarding
this notice contact Whitney Brady at (202)
317-6325, Glenn Kats at (202) 317-3995,
or Jennifer Golden at (202) 317-6855 (not
toll-free numbers).

July 21, 2025 200 Bulletin No. 2025–30
NOTE. This revenue procedure will be reproduced as the next revision of IRS Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098,
1099, 5498, and Certain Other Information Returns.
Forms and instructions. (Also, Part 1, sections 101, 162(f), 170, 199A, 220, 223, 401(a), 403(a), 403(b), 408, 408A, 457(b), 529, 529A, 530, 853A, 892, 1400Z-1,
1400Z-2, 1441, 6041, 6041A, 6042, 6043, 6044, 6045, 6047, 6049, 6050A, 6050B, 6050D, 6050E, 6050H, 6050J, 6050N, 6050P, 6050Q, 6050R, 6050S, 6050U,
6050W, 6050X, 6050Y, 6071, 1.402A-2, 1.408-5, 1.408-7, 1.408-8, 1.408A-7, 1.671-5(e), 1.1441-1 through 1.1441-5, 1.1471-4, 1.6041-1, 1.6042-2, 1.6042-4, 1.6043-
4, 1.6044-2, 1.6044-5, 1.6045-1, 1.6045-2, 1.6045-3, 1.6045-4, 1.6047-1, 1.6047-2, 1.6049-4, 1.6049-6, 1.6049-7, 1.6050A-1, 1.6050B-1, 1.6050D-1, 1.6050E-1,
1.6050H-1, 1.6050H-2, 1.6050J-1T, 1.6050N-1, 1.6050P-1, 1.6050S-1, 1.6050S-3, 1.6050W-1, 1.6050W-2, 1.6050X-1, 1.6050Y-1, 1.6050Y-2, and 1.6050Y-3.)
Rev. Proc. 2025-22
TABLE OF CONTENTS
PART 1 – GENERAL INFORMATION
Section 1.1 – Overview of Revenue Procedure 2025-22 / What’s New ..........................................201
Section 1.2 – Definitions ..............................................................................205
Section 1.3 – General Requirements for Acceptable Substitute Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922,
5498, W-2G, and 1042-S ...................................................................206
PART 2 –
SPECIFICATIONS FOR SUBSTITUTE FORMS 1096 AND COPIES A OF FORMS 1097-BTC,
1098, 1099, 3921, 3922, AND 5498 (ALL FILED WITH THE IRS)
Section 2.1 – Specifications. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .209
Section 2.2 – Instructions for Preparing Paper Forms That Will Be Filed With the IRS .............................214
PART 3 – SPECIFICATIONS FOR SUBSTITUTE FORM W-2G (FILED WITH THE IRS)
Section 3.1 – General ................................................................................216
Section 3.2 – Specifications for Copy A of Form W-2G ......................................................216
PART 4 – SUBSTITUTE STATEMENTS TO FORM RECIPIENTS AND FORM RECIPIENT COPIES
Section 4.1 – Specifications. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .217
Section 4.2 – Composite Statements .....................................................................221
Section 4.3 – Additional Information for Substitute and Composite Forms 1099-B and 1099-DA .....................223
Section 4.4 – Required Legends ........................................................................223
Section 4.5 – Miscellaneous Instructions for Copies B, C, D, 1, and 2 ..........................................225
Section 4.6 – Electronic Delivery of Recipient Statements ...................................................226
PART 5 – ADDITIONAL INSTRUCTIONS FOR SUBSTITUTE FORMS 1097- BTC, 1098, 1099, 5498,
W-2G, AND 1042-S
Section 5.1 – Paper Substitutes for Form 1042-S ...........................................................228
Section 5.2 – OMB Requirements for All Forms in This Revenue Procedure .....................................230
Section 5.3 – Ordering Forms and Instructions .............................................................231
Section 5.4 – Effect on Other Revenue Procedures ..........................................................231
PART 6 – EXHIBITS
Section 6.1 – Exhibits of Forms in This Revenue Procedure ..................................................231

Bulletin No. 2025–30 201 July 21, 2025
Part 1
General Information
Section 1.1 – Overview of Revenue Procedure 2025-22 / What’s New
1.1.1
Purpose
The purpose of this revenue procedure is to set forth the 2025 requirements for:
• Using official Internal Revenue Service (IRS) forms to file information returns with the
IRS,
• Preparing acceptable substitutes of the official IRS forms to file information returns with the
IRS, and
• Using official or acceptable substitute forms to furnish information to recipients.
1.1.2
Which Forms Are Covered?
This revenue procedure contains specifications for the following information returns.
FormTitle
1096Annual Summary and Transmittal of U.S. Information Returns
1097-BTCBond Tax Credit
1098Mortgage Interest Statement
1098-CContributions of Motor Vehicles, Boats, and Airplanes
1098-EStudent Loan Interest Statement
1098-FFines, Penalties, and Other Amounts
1098-MAMortgage Assistance Payments
1098-QQualifying Longevity Annuity Contract Information
1098-TTuition Statement
1099-AAcquisition or Abandonment of Secured Property
1099-BProceeds From Broker and Barter Exchange Transactions
1099-CCancellation of Debt
1099-CAPChanges in Corporate Control and Capital Structure
1099-DADigital Asset Proceeds From Broker Transactions
1099-DIVDividends and Distributions
1099-GCertain Government Payments
1099-INTInterest Income
1099-KPayment Card and Third Party Network Transactions
1099-LSReportable Life Insurance Sale
1099-LTCLong-Term Care and Accelerated Death Benefits
1099-MISCMiscellaneous Information
1099-NECNonemployee Compensation
1099-OIDOriginal Issue Discount
1099-PATRTaxable Distributions Received From Cooperatives

July 21, 2025 202 Bulletin No. 2025–30
FormTitle
1099-QPayments From Qualified Education Programs (Under Sections 529 and 530)
1099-QADistributions From ABLE Accounts
1099-RDistributions From Pensions, Annuities, Retirement or Profit-Sharing Plans,
IRAs, Insurance Contracts, etc.
1099-SProceeds From Real Estate Transactions
1099-SADistributions From an HSA, Archer MSA, or Medicare Advantage MSA
1099-SBSeller's Investment in Life Insurance Contract
3921Exercise of an Incentive Stock Option Under Section 422(b)
3922Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under
Section 423(c)
5498IRA Contribution Information
5498-ESACoverdell ESA Contribution Information
5498-QAABLE Account Contribution Information
5498-SAHSA, Archer MSA, or Medicare Advantage MSA Information
W-2GCertain Gambling Winnings
1042-SForeign Person’s U.S. Source Income Subject to Withholding
1.1.3
Scope
For purposes of this revenue procedure, a substitute form or statement is one that is not published
by the IRS. For a substitute form or statement to be acceptable to the IRS, it must conform to the
official form or the specifications outlined in this revenue procedure. Do not submit any substitute
forms or statements listed above to the IRS for approval. Privately published forms may not state,
“This is an IRS approved form.”
Filers making payments to certain recipients during a calendar year are required by the Internal
Revenue Code (the Code) to file information returns with the IRS for these payments. These filers
must also provide this information to their recipients. In some cases, this also applies to payments
received. See Part 4 for specifications that apply to recipient statements (generally Copy B).
In general, section 6011 of the Code authorizes the Secretary of Treasury to publish regulations
that require filers to file information returns according to those regulations and the corresponding
forms and instructions. A filer who is required to file 10 or more information returns during a
calendar year must file those returns electronically. See Electronic filing of returns, later, for more
information.
Caution. Financial institutions that are required to report payments made under chapter 3 or 4
must file Forms 1042-S electronically, regardless of the number of returns required to be filed.
Note. If you file electronically, do not file the same returns on paper.
Filers required to file fewer than 10 information returns during a calendar year are encouraged to
file the information returns electronically. See the requirements for filing information returns (and
providing a copy to a payee) in the current General Instructions for Certain Information Returns
and the current Instructions for Form 1042-S. In addition, see the current revision of Pub. 1220,
Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G,
for electronic filing through the IRS Filing Information Returns Electronically (FIRE) system.

Bulletin No. 2025–30 203 July 21, 2025
Information Returns Intake System (IRIS) users should follow the specifi cations in Pub. 5717,
Information Returns Intake System (IRIS) Taxpayer Portal User Guide.
1.1.4
For More Information
The IRS prints and provides the forms on which various payments must be reported. See Section
5.3 for ordering forms and instructions. Alternately, fi lers may prepare substitute copies of these
IRS forms and use such forms to report payments to the IRS.
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, 1096, etc.). You can reach the call site
series, 1096,
at 866-455-7438 (toll free) or outside the United States at 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 fi ling of information returns and comments/ suggestions
regarding this publication can be emailed to fi re@irs.gov. When you send emails
concerning specifi c fi le information, include the company name and the electronic

fi le name or Transmitter Control Code (TCC). Do not include taxpayer identifi cation
numbers (TINs) or attachments in email correspondence because electronic mail is
not secure.
The IRS/TSO does not process information returns which are fi led on paper forms.
CAUT
!
See Pub. 1220 for information on waivers and extensions of time.
ION
For other tax information related to business returns or accounts, call 800-829-4933.
Deaf or hard-of-hearing customers may call any of our toll-free numbers using their
choice of relay service.
questions

Further information impacting Pub. 1179, such as issues arising after its fi nal
TIP
release, will be posted on IRS.gov at IRS.gov/Pub1179.

1.1.4
For More
Information

1.1.5
What’s New

The IRS prints and provides the forms on which various payments must be
reported. See Section 5.3, later, for ordering forms and instructions. Alternately,
filers may prepare substitute copies of these IRS forms and use such forms to
report payments to the IRS.
The Internal Revenue Service/Information Returns Branch (IRS/IRB)
maintains a centralized customer service call site to answer questions
related to information returns (Forms W-2, W-3, W-2c, W-3c, 1099
etc.). You can reach the call site at 866-455-7438 (toll-free) or
outside the United States 304-263-8700 (not a toll-free number). Persons with a
hearing or speech disability with access to TTY/TDD equipment can call
304-579-4827 (not a toll-free number).

You may also send questions to the call site via the Internet at
mccirp@irs.gov
.

IRS/IRB does not process information returns which are filed on paper
forms. See Publication 1220 for information on waivers and extensions
of time.
For other tax information related to business returns or accounts, call
800-829-4933. Persons with hearing or speech disabilities with access
to TTY/TDD equipment can call 800-829-4059 to ask tax account
questions or to order forms and publications.

Further information impacting Publication 1179, such as issues
arising after its final release, will be posted on IRS.gov at IRS.gov/

pub1179
.

The following changes have been made to this year’s revenue procedure. For
further information about each form listed below, see the separate reporting
instructions.
Electronic filing of returns. The Taxpayer First Act of 2019, enacted July 1,
2019, authorized the Department of the Treasury and the IRS to issue
regulations that reduce the 250-return requirement for 2022 tax returns. If final
regulations are issued and effective for 2022 tax returns required to be filed in
2023, we will post an article at IRS.gov
explaining the change. Until final
regulations are issued, however, the number remains at 250, as reflected in these
instructions.
Electronic filing of Forms 1099. Under Section 2102 of the Taxpayer First Act
the IRS is developing an Internet portal that will allow taxpayers to
electronically file Forms 1099 after December 31, 2022 , as an alternative to
using the Filing Information Returns Electronically (FIRE) system. See Part F

in the General Instructions for Certain Information Returns for 2022 or go to
IRS.gov
for additional information and updates.
Form 1099-H. The Health Coverage Tax Credit expired on December 31,
2021. The form is listed for reference purposes only.

CAUTION
!
TIP
3

1.1.4
For More
Information

1.1.5
What’s New

The IRS prints and provides the forms on which various payments must be
reported. See Section 5.3, later, for ordering forms and instructions. Alternately,
filers may prepare substitute copies of these IRS forms and use such forms to
report payments to the IRS.
The Internal Revenue Service/Information Returns Branch (IRS/IRB)
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.). You can reach the call site at 866-455-7438 (toll-free) or
outside the United States 304-263-8700 (not a toll-free number). Persons with a
hearing or speech disability with access to TTY/TDD equipment can call
304-579-4827 (not a toll-free number).

You may also send questions to the call site via the Internet at
mccirp@irs.gov
.
IRS/IRB does not process information returns which are filed on paper
f
orms. See Publication 1220 for information on waivers and extensions
of time.
For other tax information related to business returns or accounts, call
800-829-4933. Persons with hearing or speech disabilities with access
to TTY/TDD equipment can call 800-829-4059 to ask tax account
questions or to order forms and publications.

Further information impacting Publication 1179, such as issues
arising after its final release, will be posted on IRS.gov at IRS.gov/

pub1179
.

CAUTION
!
TIP
3

1.1.4
For More
Information

1.1.5
What’s New

The IRS prints and provides the forms on which various payments must be
reported. See Section 5.3, later, for ordering forms and instructions. Alternately,
filers may prepare substitute copies of these IRS forms and use such forms to
report payments to the IRS.
The Internal Revenue Service/Information Returns Branch (IRS/IRB)
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.). You can reach the call site at 866-455-7438 (toll-free) or
outside the United States 304-263-8700 (not a toll-free number). Persons with a
hearing or speech disability with access to TTY/TDD equipment can call
304-579-4827 (not a toll-free number).

You may also send questions to the call site via the Internet at
mccirp@irs.gov
.

Further information impacting Publication 1179, such as issues
arising after its final release, will be posted on IRS.gov at IRS.gov/

pub1179
.

TIP
3

1.1.4
For More
Information

1.1.5
What’s New

The IRS prints and provides the forms on which various payments must be
reported. See Section 5.3, later, for ordering forms and instructions. Alternately,
filers may prepare substitute copies of these IRS forms and use such forms to
report payments to the IRS.
The Internal Revenue Service/Information Returns Branch (IRS/IRB)
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.). You can reach the call site at 866-455-7438 (toll-free) or
outside the United States 304-263-8700 (not a toll-free number). Persons with a
hearing or speech disability with access to TTY/TDD equipment can call
304-579-4827 (not a toll-free number).

You may also send questions to the call site via the Internet at
mccirp@irs.gov
.

Further information impacting Publication 1179, such as issues
arising after its final release, will be posted on IRS.gov at IRS.gov/

pub1179
.

CAUTION
!
TIP
3

1.1.4
For More
Information

1.1.5
What’s New

The IRS prints and provides the forms on which various payments must be
reported. See Section 5.3, later, for ordering forms and instructions. Alternately,
filers may prepare substitute copies of these IRS forms and use such forms to
report payments to the IRS.
The Internal Revenue Service/Information Returns Branch (IRS/IRB)
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.). You can reach the call site at 866-455-7438 (toll-free) or
outside the United States 304-263-8700 (not a toll-free number). Persons with a
hearing or speech disability with access to TTY/TDD equipment can call
304-579-4827 (not a toll-free number).

You may also send questions to the call site via the Internet at
mccirp@irs.gov
.

pub1179
.
The following changes have been made to this year’s revenue procedure. F
or
further information about each form listed below, see the separate reporting
instructions.
Electronic filing of returns. The Taxpayer First Act of 2019, enacted July 1,
2019, authorized the Department of the Treasury and the IRS to issue
regulations that reduce the 250-return requirement for 2022 tax returns. If final
regulations are issued and effective for 2022 tax returns required to be filed in
2023, we will post an article at IRS.gov
explaining the change. Until final
regulations are issued, however, the number remains at 250, as reflected in these
instructions.
Electronic filing of Forms 1099. Under Section 2102 of the Taxpayer First Act
the IRS is developing an Internet portal that will allow taxpayers to
electronically file Forms 1099 after December 31, 2022 , as an alternative to
using the Filing Information Returns Electronically (FIRE) system. See Part F

CAUTION
!
1.1.5
What’s New
The following changes have been made to this year’s revenue procedure. For further information
about each form listed below, see the separate reporting instructions.
Removal of fi ler copy. In an ongoing process to reduce fi ler burden, we are removing the fi ler
copy and instructions for the fi ler on forms.
New Form 1099-DA. Information about the new Form 1099-DA, Digital Asset Proceeds from
Broker Transactions, has been added, throughout. For more information on the Form 1099-DA,
go to IRS.gov/Form1099DA.
Form 1099-H. The Health Coverage Tax Credit expired on December 31, 2021. References to
Form 1099-H have been removed.

July 21, 2025 204 Bulletin No. 2025–30
Exhibits. All of the exhibits in this publication were updated to include all of the 2025 revisions
of those forms that have been revised.
Editorial changes. We made editorial changes throughout, including updated references.
Redundancies were eliminated as much as possible.
Available Instructions
In addition to the general instructions, which contain general information concerning Forms
1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, specific form instructions are provided
separately. Use the instructions to prepare acceptable substitutes of the official IRS forms to file
information returns with the IRS.
• Instructions for Form 1097-BTC.
• Instructions for Form 1098.
• Instructions for Form 1098-C.
• Instructions for Forms 1098-E and 1098-T.
• Instructions for Form 1098-F.
• Instructions for Form 1098-Q.
• Instructions for Forms 1099-A and 1099-C.
• Instructions for Form 1099-B.
• Instructions for Form 1099-CAP.
• Instructions for Form 1099-DA.
• Instructions for Form 1099-DIV.
• Instructions for Form 1099-G.
• Instructions for Forms 1099-INT and 1099-OID.
• Instructions for Form 1099-K.
• Instructions for Form 1099-LS.
• Instructions for Form 1099-LTC.
• Instructions for Forms 1099-MISC and 1099-NEC.
• Instructions for Form 1099-PATR.
• Instructions for Form 1099-Q.
• Instructions for Forms 1099-QA and 5498-QA.
• Instructions for Forms 1099-R and 5498.
• Instructions for Form 1099-S.
• Instructions for Form 1099-SB.

Bulletin No. 2025–30 205 July 21, 2025
• Instructions for Forms 3921 and 3922.
• Instructions for Form 5498-ESA.
• Instructions for Forms W-2G and 5754.
You can also obtain the latest developments for each of the forms and instructions listed here by
going to their information pages at IRS.gov. See the separate instructions for each form on the
webpage via the link.
Section 1.2 – Definitions
1.2.1
Form Recipient
Form recipient means the person to whom you are required by law to furnish a copy of the
official form or information statement. The form recipient may be referred to by different names
on various Forms 1099 and related forms (beneficiary, borrower, debtor, donor, employee, filer,
homeowner, insured, participant, payee, payer, payer/borrower, payment recipient, policyholder,
seller, shareholder, student, transferor, or, in the case of Form W-2G, the winner). See Section
1.3.4.
1.2.2
Filer
Filer means the person or organization required by law to file with the IRS a form listed in Section
1.1.2. A filer may be a payer, creditor, payment settlement entity, recipient of mortgage or student
loan interest payments, educational institution, broker, barter exchange, or person reporting real
estate transactions; a trustee or issuer of any educational or ABLE Act savings account, individual
retirement arrangement, or medical savings account; a lender who acquires an interest in secured
property or who has reason to know that the property has been abandoned; a corporation reporting
a change in control and capital structure or transfer of stock to an employee; certain donees of
motor vehicles, boats, and airplanes; or an acquirer or issuer of a life insurance contract.
1.2.3
Substitute Form
Substitute form means a paper substitute of Copy A of an official form listed in Section 1.1.2 that
completely conforms to the provisions in this revenue procedure.
1.2.4
Substitute Form Recipient
Statement (Recipient
Statement)
Substitute form recipient statement means a paper or electronic statement of the information
reported on a form listed in Section 1.1.2. For the remainder of this revenue procedure, we
will refer to this as a “recipient statement.” This statement must be furnished to a person (form
recipient), as defined under the applicable provisions of the Code and the applicable regulations.
1.2.5
Composite Substitute
Statement
Composite substitute statement means one in which two or more required statements (for example,
Forms 1099-INT and 1099-DIV) are furnished to the recipient on one document. However, each
statement must be designated separately and must contain all the requisite Form 1099 information
except as provided under Section 4.2. A composite statement may not be filed with the IRS.

July 21, 2025 206 Bulletin No. 2025–30
Section 1.3 – General Requirements for Acceptable Substitute Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G,
and 1042-S
1.3.1
Intr
oduction
Paper substitutes for Form 1096 and Copy A of Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498,
W-2G, and 1042-S that completely conform to the specifications listed in this revenue procedure
may be privately printed and filed as returns with the IRS. The reference to the Department of the
Treasury – Internal Revenue Service should be included on all such forms.
If you are uncertain of any specification and want it clarified, you may submit a letter citing the
specification, stating your understanding and interpretation of the specification, and enclosing an
example of the form (if appropriate) 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. Allow at least 30 days for the IRS to respond.
You may also contact the Substitute Forms Program via email at substituteforms@irs.gov. Please
enter “Substitute Forms” on the subject line.
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.
Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G, and 1042-S are subject to annual
review and possible change. Therefore, filers are cautioned against overstocking supplies of
privately printed substitutes.
1.3.2
Logos, Slogans, and
Advertisements
Some Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G, and 1042-S that include logos,
slogans, and advertisements may not be recognized as important tax documents. A payee may
not recognize the importance of the payee copy for tax reporting purposes due to the use of
logos, slogans, and advertisements. Accordingly, the IRS has determined that logos, slogans, and
advertising are not allowed on the payee copies of the above forms, on Copy A filed with the
IRS, or on Form 1096, or on an envelope or enclosed in an envelope containing any of those
documents, with the following exceptions.
• The exact name of the payer, broker, or agent, primary trade name, trademark, service mark,
or symbol of the payer, broker, or agent, an embossment or watermark on the information
return and payee copies that is a representation of the name, a primary trade name, trademark,
service mark, or symbol of the payer, broker, or agent, that is:

Bulletin No. 2025–30 207 July 21, 2025
– Presented in any typeface, font, stylized fashion, or print color normally used by the
payer, broker, or agent, and used in a non-intrusive manner; and
– As long as these items do not materially interfere with the ability of the recipient to
recognize, understand, and use the tax information on the payee copies.
• The IRS e-file logo on the IRS official payee copies may be included, but it is not required,
on any of the substitute form copies.
• Logos and slogans may be used on permissible enclosures, such as a check or account
statement, other than information returns and payee copies.
The information return and payee copies must clearly identify the payer’s name associated with
its employer identification number (EIN).
If you have comments about the restrictions on including logos, slogans, and advertising on
information returns and payee copies, send your comments 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
or email them to substituteforms@irs.gov
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.
1.3.3
Copy
A Specifications
Proposed substitutes of Copy A must be exact replicas of the official IRS form with respect to
layout and content. Proposed substitutes for Copy A that do not conform to the specifications in
this revenue procedure are not acceptable.
Further, if you file such forms with the IRS, you may be subject to a penalty for failure to file a
correct information return under section 6721 of the Code. The amount of the penalty is based on
when you file the correct information return.
Penalties. The amounts of the penalty for returns required to be filed in 2025 is shown under
Penalties in part O of the 2025 General Instructions for Certain Information Returns.
1.3.4
Copy B and Copy C
Specifications
Copy B and Copy C of the following forms must contain the information in Part 4 to be considered
a “statement” or “official form” under the applicable provisions of the Code. The format of this
information is at the discretion of the filer with the exception of the location of the tax year,
the form number, the form name, and the information for composite Form 1099 statements, as
outlined under Section 4.2.

July 21, 2025 208 Bulletin No. 2025–30
Copy B of the forms below is for the following recipients.
FormRecipient
1098For Payer/Borrower
1098-CFor Donor
1098-E; 1099-AFor Borrower
1098-FFor Payer
1098-MAFor Homeowner
1098-QFor Participant
1098-TFor Student
1099-CFor Debtor
1099-CAPFor Shareholder
1099-KFor Payee
1099-LSFor Payment Recipient
1099-LTCFor Policyholder
1099-R; W-2GCopy B may be required to be attached to the filer's federal
income tax return.
1099-SFor Transferor
1099-SBFor Seller
All remaining Forms 1099;
1097-BTC; 1042-S
For Recipient
3921; 3922For Employee
5498; 5498-SAFor Participant
5498-ESA; 5498-QAFor Beneficiary
Copy C of the forms below is for the following recipients.
FormRecipient
1098-CFor Donor’s Records
1042-SFor Recipient
3921For Corporation
1099-LTCFor Insured
1099-RFor Recipient’s Records
All other Forms 1099
See Section 4.5.2.
W-2GFor Winner’s Records
Note. On Copy C of Form 1099-LTC, you may reverse the locations of the policyholder’s and the
insured’s name, street address, city, state, and ZIP code for easier mailing.

Bulletin No. 2025–30 209 July 21, 2025
Part 2
Specifications for Substitute Forms 1096 and Copies A of Forms 1097-BTC, 1098, 1099, 3921, 3922, and 5498
(All Filed With the IRS)
Section 2.1 – Specifications
2.1.1
Online Fillable Forms
Due to the very low volume of paper Forms 1097-BTC, 1098-C, 1098-MA, 1099-CAP, 1099-
LTC, 1099-Q, 1099-QA, 1099-SA, 3922, 5498-ESA, 5498-QA, and 5498-SA received and
processed by the IRS each year, these forms have been converted to fillable online PDFs.
Note. The instructions for substitute Forms 1042-S, also available in a fillable online format, are
found separately in Part 5.
These forms in their fillable formats can be found at IRS.gov/FormsPubs.
All the instructions regarding the substitute forms found in Part 1, and Sections 2.1.2, 2.1.7, 2.1.9,
and 2.1.10, and the remainder of this publication, unless specified differently immediately below,
remain in effect if you are going to produce the online fillable forms as paper or online substitute
forms.
•
Copy A of privately printed substitutes of the forms listed above must
be exact replicas of
the official forms with respect to layout and content. Use the official form, found on IRS.
gov, printed actual size on an 8½ inch by 11 inch sheet of paper. The forms will print one to
a page.
•
All printing must be in high quality nongloss black ink.
•
Paper for Copy A must be white chemical wood bond, or equivalent,
20 pounds (basis 17 x
22-500), plus or minus 5% (0.05); or offset book paper, 50 pounds (basis 25 x 38-500). No
optical brighteners may be added to the pulp or paper during manufacture. The paper must
consist of principally bleached chemical wood pulp or recycled printed paper. It must also
be suitably sized to accept ink without feathering.
Note. If you want to print the forms as they formerly appeared to save paper, with the exception
of Forms 1097-BTC (printed 2-to-a-page) and 1098-C (single-form page), they are all printed
3-to-a-page. Follow the 3-to-a-page measurements in Section 6. Print the form to actual size with
no scaling.
2.1.2
General Requir
ements
Form identifying numbers (for example, 9191 for Form 1099-DIV) must be printed in nonreflective
black carbon-based ink in print positions 15 through 19 using an optical character recognition
(OCR) A font. The checkboxes to the right of the form identifying numbers must be 10-point
boxes. The “VOID” checkbox is in print position 25 (1.9 inches from left vertical line of the
form). The “CORRECTED” checkbox is in print position 33 (2.7 inches from left vertical line of
the form). Measurements are generally from the left edge of the paper, not including the perforated
strip.

July 21, 2025 210 Bulletin No. 2025–30
The substitute form Copy A must be an exact replica of the official IRS form with respect to layout
and content. To determine the correct form measurements, see Exhibits A through DD at the end
of this publication.
Hot wax and cold carbon spots are not permitted on any of the internal form plies. These spots are
permitted on the back of a mailer top envelope ply.
Use of chemical transfer paper for Copy A is acceptable.
The Government Publishing Office (GPO) symbol must be deleted.
2.1.3
Color
and Paper Quality
Color and paper quality for Copy A (cut sheets and continuous pinfeed forms) as specified by JCP
Code 0-25, dated November 29, 1978, must be white 100% bleached chemical wood, OCR bond
produced in accordance with the following specifications.
Note. Reclaimed fiber in any percentage is permitted, provided the requirements of this standard
are met.
Acidity: Ph value, average, not less than4.5
Basis Weight: 17 x 22-500 cut sheets18-20
Metric equivalent–g/m
2
75
A tolerance of ±5 pct. is allowed.
Stiffness: Average, each direction, not less than-milligrams50
Tearing strength: Average, each direction, not less than-grams40
Opacity: Average, not less than-percent82
Thickness: Average-inch0.0038
Metric equivalent-mm0.097
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-seconds10
Finish (smoothness): Average, each side-seconds20-55
For information only, the Sheffield equivalent-units170-100
Dirt: Average, each side, not to exceed-parts per million8
2.1.4
Chemical T
ransfer Paper
Chemical transfer paper is permitted for Copy A only if the following standards are met.
• Only chemically backed paper is acceptable for Copy A. Front and back chemically treated
paper cannot be processed properly by machine.
• Carbon-coated forms are not permitted.
• Chemically transferred images must be black.
All copies must be clearly legible. Fading must be minimized to assure legibility.

Bulletin No. 2025–30 211 July 21, 2025
2.1.5
Printing
All print on Copy A of Forms 1098, 1098-E, 1098-F, 1098-Q, 1098-T, 1099-A, 1099-B, 1099-
C, 1099-DA, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-LS, 1099-MISC, 1099-NEC, 1099-
OID, 1099-PATR, 1099-R, 1099-S, 1099-SB, 3921, and 5498; and the print on Form 1096 above
the statement, “Return this entire page to the Internal Revenue Service. Photocopies are not
acceptable.” must be in Flint J-6983 red OCR dropout ink or an exact match. However, the 4-digit
form identifying number must be in nonreflective carbon-based black ink in OCR A font.
The shaded areas of any substitute form should generally correspond to the format of the official
form.
The printing for the Form 1096 jurat statement and the text that follows may be in any shade or
tone of black ink. Black ink should only appear on the lower part of the reverse side of Form 1096,
where it will not bleed through and interfere with scanning.
Note. The instructions on the front and back of Form 1096, which include filing addresses, must
be printed.
Separation between fields must be 0.1 inch.
Other printing requirements are discussed in Sections 2.1.6 through 2.1.10.
2.1.6
OCR Specifications
You must initiate, or have, a quality control program to assure OCR ink density. Readings will be
made when printed on approved 20 lb. white OCR bond with a reflectance of not less than 80%
(0.80). Black ink must not have a reflectance greater than 15% (0.15). These readings are based
on requirements of the “BancTec IntelliScan XDS” Optical Scanner using Flint J-6983 red OCR
dropout ink or an exact match.
The following testers and ranges are acceptable.
Important information: The forms produced under these specifications must be guaranteed to
function properly when processed through High Speed Scan-Optics 9000 mm scanners. Forms
require precision spacing, printing, and trimming.
Density readings on the solid Flint J-6983 (red) must be between the ranges of 0.95 to 0.90. The
optimal scanning range is 0.93. Density readings on the solid black must be between the ranges of
112 to 108. The optimal scanning range is 110.
Note. The readings are taken using an Ex-Rite 500 series densitometer, in Status T with Absolute
or – paper setting under an Illuminate 5000 Kelvin Watt Light. You must maintain print contrast
specification of ink and densitometer reflectivity reading throughout the entire production run.
•
MacBeth PCM-II. The tested Print Contrast Signal (PCS) values when
using the MacBeth
PCM-II tester on the “C” scale must range from 0.01 minimum to 0.06 maximum.
•
Kidder 082A. The tested PCS values when using the Kidder 082A
tester on the Infra Red
(IR) scale must range from 0.12 minimum to 0.21 maximum. White calibration disc must be
100%. Sensitivity must be set at one (1).

July 21, 2025 212 Bulletin No. 2025–30
•
Alternative testers must be approved by the IRS to establish tested PCS
values. You may
obtain approval by writing to the following address.
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
2.1.7
T
ypography
Type must be substantially identical in size and shape to the official form. All rules are either
1
/2-
point or
3
/4-point. Rules must be identical to those on the official IRS form.
Note. The form identifying number must be nonreflective carbon-based black ink in OCR A font.
2.1.8
Dimensions
Generally, three Copies A of Forms 1098, 1099, 3921, and 3922 are contained on a single page
(3-to-a-page), 8 inches wide (without any snap-stubs and/or pinfeed holes) by 11 inches deep.
Exceptions. Forms 1097-BTC, 1098, 1098-Q, 1099-B, 1099-DIV, 1099-INT, 1099-K, 1099-
MISC, 1099-OID, 1099-R, and 5498 contain two copies on a single page (2-to-a-page). Forms
1098-C, 1099-DA, and 1042-S are single-page documents.
There is a 0.33-inch top margin from the top of the corrected box, and a 0.2- to 0.25-inch right
margin, with a +/-
1
/20 (0.05) inch tolerance for the right margin. If the right and top margins are
properly aligned, the left margin for all forms will be correct. All margins must be free of print.
See Exhibits A through DD in Part 6 for correct form measurements.
These measurements are constant for certain Forms 1098, 1099, and 5498. These measurements
are shown only once in this publication, on Form 1097-BTC (Exhibit B) 2-to-a-page and on Form
1098-E (Exhibit E) 3-to-a-page.
Exceptions to these measurements, and form-specific measurements are shown on the rest of the
exhibits.
The depth of the individual trim size of each 3-to-a-page form must be 3
2
/3 inches, the same depth
as the official form, unless otherwise indicated.
The depth of the individual trim size of each 2-to-a-page form is 5
1
/2 inches.
2.1.9
Perforation
Copy A (3-to-a-page and 2-to-a-page) of privately printed continuous substitute forms must be
perforated at each 11 inches page depth. No perforations are allowed between forms on the Copy
A page.
Exception. Copy A of Form W-2G may be perforated.

Bulletin No. 2025–30 213 July 21, 2025
The words “Do Not Cut or Separate Forms on This Page” must be printed using Flint J-6983 red
OCR dropout ink or an exact match (see Section 2.1.5) between the 3-to-a-page or 2-to-a-page.
This statement should not be included after the last form on the page.
Separations are required between all the other individual copies in the set. Any recipient copies
printed on a single sheet of paper must be easily separated. The best method of separation is to
provide perforations between the individual copies. Each copy should be easily distinguished,
whatever method of separation is used. See the table in Section 4.5.2 for a list of copies for each
form.
Note. Perforation does not apply to printouts of copies that are furnished electronically to recipients
(as described in Regulations section 31.6051-1(j)). However, these recipients should be cautioned
to carefully separate any copies. See Section 4.6.1 for information on electronically furnishing
statements to recipients.
2.1.10
Requir
ed Inclusions/
Exclusions
You must include the Office of Management and Budget (OMB) number on Copies A and Form
1096 in the same location as on the official form.
The following Privacy Act and Paperwork Reduction Act Notice phrases must be printed on Copy
A of the forms as follows.
•
“For Privacy Act and Paperwork Reduction Act Notice, see the
current General Instructions
for Certain Information Returns” on Forms 1099-DIV, 1099-G, 1099-INT, 1099-K,
1099-OID, and W-2G.
•
“For more information and the Privacy Act and Paperwork
Reduction Act Notice, see
the current General Instructions for Certain Information Returns” on Form 1096.
•
“For Privacy Act and Paperwork Reduction Act Notice, see
instructions” on Form
1042-S.
•
“For filing information, Privacy Act, and Paperwork Reduction Act
Notice, see the General
Instructions for Certain Information Returns” must be printed on all other forms listed
in Section 1.1.2.
A postal indicia may be used if it meets the following criteria.
•
It is printed in the OCR ink color prescribed for the form.
•
No part of the indicia is within one print position of the scannable area.
The printer’s symbol (GPO) must not be printed on substitute Copy A. Instead, the EIN or the
vendor code of the form’s printer must be entered in place of the Catalog Number (Cat. No.). The
4-digit vendor code, preceded by four zeros and a slash, for example, 0000/9876, must appear in
12-point Arial font, or a close approximation, on Copy A only of Forms 1096, 1097-BTC, 1098,
1099, 3921, 3922, 5498, and W-2G. The vendor code is used to identify the forms producer.
Vendor codes can be obtained free of charge from the National Association of Computerized Tax
Processors (NACTP) via email at president@nactp.org. The use of a vendor code is recommended.
Note. Vendor codes from the NACTP are required by those companies producing the 1099 family
of forms (Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922, 5498, and W-2G) as part of a product

July 21, 2025 214 Bulletin No. 2025–30
for resale to be used by multiple issuers. Issuers developing 1099 family forms to be used only for
their individual companies do not require a vendor code.
The Cat. No. shown on the forms is used for IRS distribution purposes and should not be printed
on any substitute forms.
The form must not contain the statement “IRS approved” or any similar statement.
Section 2.2 – Instructions for Preparing Paper Forms That Will Be Filed With the IRS
2.2.1
Recipient Information
The form recipient’s name, street address, city, state, ZIP code, and telephone number (if required)
should be typed or machine printed in black ink in the same format as shown on the official IRS
form. The city, state, and ZIP code must be on the same line.
The following rules apply to the form recipient’s name(s).
•
The name of the appropriate form recipient must be shown on the first
or second name line
in the area provided for the form recipient’s name.
•
No descriptive information or other name may precede the form
recipient’s name.
•
Only one form recipient’s name may appear on the first name line of
the form.
•
If multiple recipients’ names are required on the form, enter on the first
name line the
recipient name that corresponds to the recipient TIN shown on the form. Place the other
form recipients’ names on the second name line (only 2 name lines are allowable).
Because certain states require that trust accounts be provided in a different format, filers should
generally provide information returns reflecting payments to trust accounts with the:
•
Trust’s EIN in the recipient’s TIN area,
•
Trust’s name on the recipient’s first name line, and
•
Name of the trustee on the recipient’s second name line.
Although handwritten forms will be accepted, the IRS prefers that filers type or machine print
data entries. Also, filers should insert data as directed by shading, or in the middle of blocks, well
separated from other printing and guidelines, and take measures to guarantee clear, dark black,
sharp images. Photocopies are not acceptable.
Truncating payee TIN on payee statements. Where permitted, filers may truncate a payee’s
TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption
taxpayer identification number (ATIN), or EIN) on the payee statement (including substitute and
composite substitute statements) furnished to the payee in paper form or electronically. Generally,
the payee statement is that copy of an information return designated “Copy B” on the form. To
truncate where allowed, replace the first 5 digits of the 9-digit number with asterisks (*) or Xs
(for example, an SSN xxx-xx-xxxx would appear on the paper payee statement as ***-**-xxxx or
XXX-XX-xxxx). See Treasury Decision 9675, 2014-31 I.R.B. 242, available at IRS.gov/irb/2014-
31_IRB#TD-9675.

Bulletin No. 2025–30 215 July 21, 2025
Caution. Recipient TINs must not be truncated on Copy A filed with the IRS.
2.2.2
Account Number
Box
Use the account number box on all Forms 1098, 1099, 3921, 3922, 5498, and W-2G for an account
number designation when required by the official IRS form. The account number is required if you
have multiple accounts for a recipient for whom you are filing more than one information return
of the same type. Additionally, the IRS encourages you to include the recipients’ account numbers
on paper forms if your system of records uses the account number rather than the name or TIN
for identification purposes. Also, the IRS will include the account number in future notices to you
about backup withholding. If you are using window envelopes to mail statements to recipients and
using reduced rate mail, be sure the account number does not appear in the window. The Postal
Service may not accept these for reduced rate mail.
Exception. Form 1098-T can have third-party provider information.
2.2.3
Specifications and
Restrictions
•
Machine-printed forms should be printed using a 6 lines/inch option,
and should be printed
in 10 pitch pica (10 print positions per inch) or 12 pitch elite (12 print positions per inch).
Proportional spaced fonts are unacceptable.
•
Substitute forms prepared in continuous or strip form must be burst and
stripped to conform
to the size specified for a single sheet before they are filed with the IRS. The size specified
does not include pinfeed holes. Pinfeed holes must not be present on forms filed with the
IRS.
•
Do not use a felt tip marker. The machine used to “read” paper forms
generally cannot read
this ink type.
•
Do not use dollar signs ($), ampersands (&), asterisks (*), commas (,),
or other special
characters in the numbered money boxes. Exception. Use decimal points to indicate dollars
and cents (for example, 2000.00 is acceptable).
•
Do not use apostrophes (’), asterisks (*), or other special characters on
the payee name line.
•
Do not fold Forms 1097-BTC, 1098, 1099, 3921, 3922, or 5498 mailed
to the IRS. Mail
these forms flat in an appropriately sized envelope or box. Folded documents cannot be
readily moved through the machine used in IRS processing.
•
Do not staple Forms 1096 to the transmitted returns. Any staple holes
near the return code
number may impair the IRS’s ability to machine scan these types of documents.
•
Do not type other information on Copy A.
•
Do not cut or separate the individual forms on the sheet of forms of
Copy A (except Forms
W-2G).
2.2.4
Wher
e To File
Mail completed paper forms to the IRS Service Center shown in the instructions for Form 1096
and in the current General Instructions for Certain Information Returns. Specific information
needed to complete the forms mentioned in this revenue procedure are given in the specific form
instructions. A chart showing which form must be filed to report a particular payment is included
in the current General Instructions for Certain Information Returns.

July 21, 2025 216 Bulletin No. 2025–30
Part 3
Specifications for Substitute Form W-2G (Filed With the IRS)
Section 3.1 – General
3.1.1
Purpose
The following specifications give the format requirements for substitute Form W-2G (Copy A
only), which is filed with the IRS.
A filer may use a substitute Form W-2G to file with the IRS (referred to as “substitute Copy A”).
The substitute form must be an exact replica of the official form with respect to layout and content.
Section 3.2 – Specifications for Copy A of Form W-2G
3.2.1
Substitute
Form W-2G
(Copy A)
You must follow these specifications when printing substitute Copy A of the Form W-2G.
Caution. The payee’s TIN (SSN, ITIN, ATIN, or EIN) must not be truncated on Copy A of Form
W-2G.
ItemSubstitute Form W-2G (Copy A)
Paper Color and
Quality
Paper for Copy A must be white chemical wood bond, or equivalent,
20 pounds (basis 17 x 22-500), plus or minus 5% (0.05). The paper
must consist substantially of bleached chemical wood pulp. It must
be free from unbleached or ground wood pulp or post-consumer
recycled paper. It must also be suitably sized to accept ink without
feathering.
Ink Color and QualityAll printing must be in a high quality nongloss black ink.
TypographyThe type must be substantially identical in size and shape to the
official form. All rules on the document are either
1
/2 point (0.007
inch), 1 point (0.015 inch), or 3 point (0.045 inch). Vertical rules
must be parallel to the left edge of the document; horizontal rules to
the top edge.
DimensionsThe official form is 8 inches wide x 5
1
/2 inches deep, exclusive of a
snap stub. Any substitute Copy A can be between 8 inches and 8
1
/2
inches wide by 5 inches deep. The snap feature is not required on
substitutes. All margins must be free of print. There is a 0.33-inch
top margin from the top of the corrected box, and a
1
/2-inch left
margin. If the top and left margins are properly aligned, the right
margin for all forms will be correct. If the substitute forms are in
continuous or strip form, they must be burst and stripped to conform
to the size specified for a single form.
Hot Wax and Cold
Carbon Spots
Hot wax and cold carbon spots are not permitted on any of the
internal form plies. These spots are permitted on the back of a mailer
top envelope ply.

Bulletin No. 2025–30 217 July 21, 2025
ItemSubstitute Form W-2G (Copy A)
Printer’s SymbolThe GPO symbol must not be printed on substitute Forms W-2G.
Instead, the EIN of the form’s printer must be printed in the bottom
margin on the face of each individual Copy A on a sheet. The form
must not contain the statement “IRS approved” or any similar
statement.
Cat. No.The Cat. No. shown on Form W-2G is used for IRS distribution
purposes and should not be printed on any substitute forms.
Part 4
Substitute Statements to Form Recipients and Form Recipient Copies
Section 4.1 – Specifications
4.1.1
Intr
oduction
If you do not use the official IRS form to furnish statements to recipients, you must furnish an
acceptable substitute statement. Information presented in substitute statements should be in a
point size large enough to be easily read by recipients. To be acceptable, your substitute statement
must comply with the rules in this part. If you are furnishing a substitute form, see Regulations
sections 1.6042-4, 1.6044-5, 1.6049-6, and 1.6050N-1 to determine how the following statements
must be provided to recipients for most Forms 1099-DIV and 1099-INT, all Forms 1099-OID and
1099-PATR, and Form 1099-MISC, or Form 1099-S for royalties. Generally, information returns
may be furnished electronically with the consent of the recipient. See Section 4.6.1.
Note. A trustee of a grantor-type trust may choose to file Forms 1099 and furnish a statement to
the grantor under Regulations sections 1.671-4(b)(2)(iii) and (b)(3)(ii). The statement required by
those regulations is not subject to the requirements outlined in this section.
4.1.2
Substitute Statements to
Recipients for Certain
Forms 1099-B, 1099- DA,
1099-DIV, 1099-INT, 1099-
OID, and 1099- PATR
The rules in this section apply to Forms 1099-B, 1099-DA, 1099-DIV (except for section 404(k)
dividends), 1099-INT (except for interest reportable under section 6041), 1099-OID, and 1099-
PATR only. You may furnish form recipients with Copy B of the official Form 1099 or a substitute
Form 1099 (recipient statement) if it contains the same information as the official IRS form (such
as aggregate amounts paid to the form recipient; any backup withholding; the name, address, and
TIN of the person making the return; and any other information required by the official form).
Information not required by the official form should not be included on the substitute form except
for state income tax withholding information. But see Section 4.3 regarding additional information
that may be included on substitute and composite Forms 1099-B and 1099-DA, such as basis for
noncovered securities.
Note. Many of the information returns now include boxes for providing state withholding
information as part of the official form, with additional copies for convenience. Payers may,
however, provide the state withholding information separately (such as on a separate page or
section) in order to assist the payee with completing a state income tax return that requires the
attachment of any information return that includes state withholding amounts and payer numbers.
Exception for supplementary information. The substitute form may include supplementary
information that will assist the payee with completing the tax return. Such information could
include expense and cost basis factors related to the reporting for widely held fixed investment

July 21, 2025 218 Bulletin No. 2025–30
trusts (WHFITs), as required under Regulations section 1.671-5. The substitute statement should
disclose to the payee that such supplementary information is not furnished to the IRS. See Section
4.3 for additional requirements when providing supplemental information with the Forms 1099-B
and 1099-DA that is not furnished to the IRS.
Forms 1099-B and 1099-DA. For transactions reportable on Form 8949, Sales and Other
Dispositions of Capital Assets, brokers that use substitute statements should segregate dispositions
of noncovered securities from covered securities, and further segregate long-term and short-term
dispositions of covered securities. They may also segregate long-term from short-term dispositions
of noncovered securities, to the extent that the date acquired is known. For 2025 dispositions, the
substitute Forms 1099-B and 1099-DA may have up to five separate sections, each with a heading
identifying which securities are included in the list, and each separately totaled. Each section, after
totaling or within the heading for the section, should indicate how to report the transactions on
Form 8949, as indicated.
1. Short-term transactions for which basis is reported to the IRS—Report on Form 8949, Part
I, with box A checked for Form 1099-B or Part I, with box G checked for Form 1099-DA.
2. Short-term transactions for which basis is not reported to the IRS—Report on Form 8949,
Part I, with box B checked for Form 1099-B or Part I, with box H checked for Form 1099-
DA.
3. Long-term transactions for which basis is reported to the IRS—Report on Form 8949, Part
II, with box D checked for Form 1099-B or Part II, with box J checked for Form 1099-DA.
4. Long-term transactions for which basis is not reported to the IRS—Report on Form 8949,
Part II, with box E checked for Form 1099-B or Part II, with box K checked for Form
1099-DA.
5. Transactions for which basis is not reported to the IRS and for which short-term or long-term
determination is unknown (to Broker). You must determine short term or long term based
on your records and report on Form 8949, Part I, with box B or box H checked, or on Form
8949, Part II, with box E or box K checked, as appropriate.
For each section, each transaction may include information not reported to the IRS, such as
basis, date acquired, and gain or loss. Therefore, for short-term dispositions where basis was not
reported to the IRS, basis and date acquired may be shown just as they would be shown for short-
term dispositions where basis was reported to the IRS.
For 2025 dispositions, each of the applicable sections must have Sales Price and Cost or Other
Basis (if known) separately totaled. Net gain or loss, if included for any of the sections, may also
be totaled.
Brokers may also use substitute Form 1099-B or 1099-DA for transactions that are not directly
reported on Form 8949. Examples include transactions involving regulated futures contracts,
foreign currency contracts, and section 1256 option contracts. Any additional sections created
for this purpose should be segregated from those transactions directly reportable on Form 8949.
The substitute form requirements in the following paragraphs also apply to Forms 1099-B and
1099-DA.
Form 1099-INT, 1099-DIV, 1099-OID, or 1099-PATR. A substitute recipient statement for Form
1099-INT, 1099-DIV, 1099-OID, or 1099-PATR must comply with the following requirements.

Bulletin No. 2025–30 219 July 21, 2025
•
Box captions and numbers that are applicable must be clearly
identified, using the same
wording and numbering as on the official form.
•
The recipient statement (Copy B) must contain all applicable recipient
instructions as
provided on the front and back of the official IRS form. You may provide those instructions
on a separate sheet of paper.
•
The box caption “Federal income tax withheld” must be in boldface
type or otherwise
highlighted on the recipient statement.
•
The recipient statement must contain the OMB number as shown on the
official IRS form.
See Section 5.2.
•
The recipient statement must contain the tax year (for example, 2025),
form number (for
example, Form 1099-INT), and form name (for example, Interest Income) of the official
IRS Form 1099. This information must be displayed prominently together in one area of the
statement. For example, the tax year, form number, and form name could be shown in the
upper right part of the statement. Each copy must be appropriately labeled (such as Copy
B, For Recipient). See Section 4.5.2 for applicable labels and arrangement of assembly of
forms. Note. Do not include the words “Substitute for” or “In lieu of” on the recipient
statement.
•
Layout and format of the statement are at the discretion of the filer.
However, the IRS
encourages the use of boxes so that the statement has the appearance of a form and can be
easily distinguished from other nontax statements.
•
Each recipient statement of Form 1099-B, 1099-DA, 1099-DIV,
1099-INT, 1099-OID,
or 1099-PATR must include the direct access telephone number of an individual who
can answer questions about the statement. Include that telephone number conspicuously
anywhere on the recipient statement.
A mutual fund family may furnish one statement (for example, one piece of paper) on which
it reports the dividend income earned by a recipient from multiple funds within the family of
mutual funds, as required by Form 1099-DIV. However, each fund and its earnings must be
stated separately. The statement must contain an instruction to the recipient that each fund’s
dividends and name, not the name of the mutual fund family, must be reported on the recipient’s
tax return. The statement cannot contain an aggregate total of all funds. In addition, a mutual
fund family may furnish a single statement (as a single filer) for Form 1099-INT, 1099-DIV, or
1099-OID information (see Section 4.2.1). Each fund and its earnings must be stated separately.
The statement must contain an instruction to the recipient that each fund’s earnings and name, not
the name of the mutual fund family, must be reported on the recipient’s tax return. The statement
cannot contain an aggregate total of all funds.
You may enter a total of the individual accounts listed on the statement only if they have been
paid by the same payer. For example, if you are listing interest paid on several accounts by one
financial institution on Form 1099-INT, you may also enter the total interest amount. You may
also enter a date next to the CORRECTED box if that box is checked.
4.1.3
Substitute Statements to
Recipients for
Certain
Forms 1098, 1099, 5498,
and W-2G
Statements to form recipients for Forms 1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 1098-MA,
1098-Q, 1098-T, 1099-A, 1099-C, 1099-CAP, 1099-G, 1099-K, 1099-LS, 1099-LTC, 1099-
MISC, 1099-NEC, 1099-Q, 1099-QA, 1099-R, 1099-S, 1099-SA, 1099-SB, 3921, 3922, 5498,
5498-ESA, 5498-QA, 5498-SA, W-2G, 1099-DIV (only for section 404(k) dividends reportable
under section 6047), and 1099-INT (only for interest of $600 or more made in the course of a
trade or business reportable under section 6041) can be copies of the official forms or acceptable
substitutes.

July 21, 2025 220 Bulletin No. 2025–30
Caution. The IRS does not require a donee to use Form 1098-C as the written acknowledgment
for contributions of motor vehicles, boats, and airplanes. However, if you choose to use copies of
Form 1098-C or an acceptable substitute as the written acknowledgment, then you must follow
the requirements of this section.
To be acceptable, a substitute recipient statement must meet the following requirements.
•
The tax year, form number, and form name must be the same as on the
official form and must
be displayed prominently together in one area on the statement. For example, they may be
shown in the upper right part of the statement.
•
The statement must contain the same information as the official IRS
form, such as aggregate
amounts paid to the form recipient; any backup withholding; the name, address, and TIN of
the filer and of the recipient; and any other information required by the official form.
•
Each substitute recipient statement for Forms W-2G, 1097-BTC, 1098,
1098-C, 1098-E,
1098-F, 1098-T, 1099-A, 1099-C, 1099-CAP, 1099-DIV, 1099-G (excluding state and
local income tax refunds), 1099-K, 1099-INT, 1099-LS, 1099-LTC, 1099-MISC (excluding
fishing boat proceeds), 1099-NEC, 1099-Q, 1099-R (for qualified long-term care insurance
contracts under combined arrangements only), 1099-S, 1099-SA, 1099-SB, and 5498-SA
must include the direct access telephone number of an individual who can answer questions
about the statement.
•
Include the telephone number conspicuously anywhere on the recipient
statement. Although
not required, payers reporting on Forms 1099-QA, 1099-R (payments other than qualified
long-term care insurance contracts under combined arrangements), 3921, 3922, 5498, 5498-
ESA, and 5498-QA are encouraged to furnish telephone numbers at which recipients of the
form(s) can reach a person familiar with the information reported.
•
All applicable money amounts and information, including box numbers
required to be
reported to the form recipient, must be titled on the recipient statement in substantially
the same manner as those on the official IRS form. The box caption “Federal income tax
withheld” must be in boldface type on the recipient statement.
Exception. If you are reporting a payment as “Other income” in box 3 of Form 1099-MISC,
you may substitute appropriate language for the box title. For example, for payments of
accrued wages and leave to a beneficiary of a deceased employee, you might change the title
of box 3 to “Beneficiary payments” or something similar.
Note. You cannot make this change on Copy A.
•
If federal income tax is withheld and shown on Form 1099-R or W-2G,
Copy B and Copy
C must be furnished to the recipient. If federal income tax is not withheld, only Copy C
of Forms 1099-R and W-2G must be furnished. However, for Form 1099-R, instructions
similar to those on the back of the official Copy B and Copy C of Form 1099-R must be
furnished to the recipient. For convenience, you may choose to provide both Copies B and
C of Form 1099-R to the recipient.
•
You must provide appropriate instructions to the form recipient similar
to those on the
official IRS form, to aid in the proper reporting on the form recipient’s income tax return.
For payments reported on Forms 1099-B, 1099-CAP, and 1099-DA, the requirement to
include instructions substantially similar to those on the official IRS form may be satisfied
by providing form recipients with a single set of instructions for all Forms 1099-B, 1099-
CAP, and 1099-DA statements required to be furnished in a calendar year.
•
If you use carbonless sets to produce recipient statements, the quality
of each copy in the set
must meet the following standards.

Bulletin No. 2025–30 221 July 21, 2025
1. All copies must be clearly legible.
2. All copies must be able to be photocopied.
3. Fading must not diminish legibility and the ability to photocopy.
•
In general, black chemical transfer inks are preferred, but other colors
are permitted if the
above standards are met. Hot wax and cold carbon spots are not permitted on any of the
internal form plies. The back of a mailer top envelope ply may contain these spots.
•
For reporting state income tax withholding and state payments, you
may add an additional
box(es) to recipient copies, as appropriate. In addition, the state withholding information
may be provided separately and apart from the other information in the event the recipient
must attach a copy to the recipient’s tax return. Note. You cannot make this change on Copy
A.
•
On Copy C of Form 1099-LTC, you may reverse the location of the
policyholder’s and the
insured’s name, street address, city, state, and ZIP code for easier mailing.
•
If an institution insurer uses a third-party service provider to file Form
1098-T, then in
addition to the institution’s or insurer’s name, address, and telephone number, the same
information may be included for the third-party service provider in the space provided on
the form.
•
Forms 1099-A and 1099-C transactions, if related, may be combined
on Form 1099-C.
4.1.4
Online Fillable Copies B, C,
D, 1, and 2
Copies B, C, D, 1, and 2, as applicable, to be furnished to recipients have been made online
fillable at IRS.gov/forms-instructions for many forms referenced in these instructions. See the
separate instructions for Forms 1098, 1098-E & T, 1098-F, 1098-Q, 1099-A & C, 1099-B, 1099-
DA, 1099-DIV, 1099-G, 1099-INT & OID, 1099-K, 1099-LS, 1099-MISC & NEC, 1099-PATR,
1099-R & 5498, 1099-S, 1099-SB, and 3921.
Section 4.2 – Composite Statements
4.2.1
Composite Substitute
Statements for
Certain
Forms 1099-B, 1099- DA,
1099-DIV, 1099-INT, 1099-
MISC, 1099-
OID, 1099-
PATR, and 1099- S
A composite recipient statement is permitted for reportable payments consisting of the proceeds of
brokerage and barter transactions, dividends, interest, original issue discount, patronage dividends,
and royalties. The following forms may be included on a composite substitute statement, when
one payer is reporting more than one of these payments during a calendar year to the same form
recipient.
•
Form 1099-B.
•
Form 1099-DA.
•
Form 1099-DIV (except for section 404(k) dividends).
•
Form 1099-INT (except for interest reportable under section 6041).
•
Form 1099-MISC (only for royalties or substitute payments in lieu of
dividends and interest).
•
Form 1099-OID.
•
Form 1099-PATR.

July 21, 2025 222 Bulletin No. 2025–30
•
Form 1099-S (only for royalties).
Generally, do not include any other Form 1099 information (for example, Form 1099-A or 1099-
C) on a composite statement with the information required on the forms listed in the preceding
sentence.
Although the composite recipient statement may be on one sheet, the format of the composite
recipient statement must satisfy the following requirements in addition to the requirements listed
in Sections 4.1.2, 4.3, and 4.4, as applicable.
•
All information pertaining to a particular type of payment must be
located and blocked
together on the form and separate from any information covering other types of payments
included on the form. For example, if you are reporting interest and dividends, the Form
1099-INT information must be presented separately from the Form 1099-DIV information.
•
The composite recipient statement must prominently display the form
number and form
name of the official IRS form together in one area at the beginning of each appropriate block
of information. The tax year must only be placed on each block of information if it is not
prominently displayed elsewhere on the page on which the information appears.
•
Any information required by the official IRS forms that would
otherwise be repeated in each
information block is required to be listed only once in the first information block on the
composite form. For example, there is no requirement to report the name of the filer in each
information block. This rule does not apply to any money amounts (for example, federal
income tax withheld) or to any other information that applies to money amounts.
•
A composite statement is an acceptable substitute only if the type of
payment, and the
recipient’s tax obligation with respect to the payment, is as clear as if each required statement
were furnished separately on an official form.
4.2.2
Composite Substitute
Statements to Recipients
for
Forms Specified in Sections
4.1.2 and 4.1.3
A composite recipient statement for the forms specified in Section 4.1.2 or 4.1.3 is permitted
when one filer is reporting more than one type of payment during a calendar year to the same form
recipient. A composite statement is not allowed for a combination of forms listed in Sections 4.1.2
and 4.1.3.
Exceptions.
•
Substitute payments in lieu of dividends or interest reported in box 8 of
Form 1099-MISC
may be reported on a composite substitute statement with Form 1099-DIV.
•
Form 1099-B or 1099-DA information may be reported on a composite
form with the forms
specified in Section 4.1.2, as described in Section 4.2.1.
•
Royalties reported on Form 1099-MISC or 1099-S may be reported on
a composite form
only with the forms specified in Section 4.1.2.
Although the composite recipient statement may be on one sheet, the format of the composite
recipient statement must satisfy the requirements listed in Section 4.2.1 as well as the requirements
in Section 4.1.3. A composite statement of Forms 1098 and 1099-INT (for interest reportable
under section 6049) is not allowed.

Bulletin No. 2025–30 223 July 21, 2025
Section 4.3 – Additional Information for Substitute and Composite Forms 1099-B and 1099-DA
4.3.1
General Requir
ements
for Presenting Additional
Form 1099-B or 1099-DA
Information
A filer may include Form 1099-B or 1099-DA information on a composite form with the forms
listed in Section 4.1.2. Therefore, supporting, explanatory, or comparable relevant information for
covered and noncovered lots on the 1099-B or 1099-DA portion of the composite statement can
be included. This information includes display on the payee statement of data elements such as
basis for noncovered lots, explanatory remarks on permissible basis adjustments for covered lots,
descriptions of the type of transaction (merger, buy to close, redemption, etc.), identification of
contingent payment debt obligations, and lot relief methods.
If you wish to provide additional information to the investor on the same substitute recipient Form
1099-B or 1099-DA, the form must follow the rules set forth in this Section 4.3 and should clearly
delineate how the information is presented. Any information presented should make reference to
its corresponding number on the official form, as appropriate. You should clearly categorize each
type of information you are reporting.
4.3.2
Added Legend for
Providing Additional Form
1099-B Information
An additional separate legend is required that explains exactly which pieces of information are
and are not reported to the IRS, to the extent, if any, the information is not already identified as
not being reported to the IRS, as described in Section 4.1.2. It should clearly explain how the
information is presented. You may present this legend in a way that is consistent with your design
as long as it clearly indicates which information is being provided to the IRS. Additionally, a
reminder to taxpayers that they are ultimately responsible for the accuracy of their tax returns is
also required.
Section 4.4 – Required Legends
4.4.1
Required Legends for
Forms 1098
Form 1098 recipient statements (Copy B) must contain the following legends.
•
Form 1098:
1. “The information in boxes 1 through 9 and 11 is important tax information and is being
furnished to the IRS. If you are required to file a return, a negligence penalty or other
sanction may be imposed on you if the IRS determines that an underpayment of tax
results because you overstated a deduction for the mortgage interest or for these points,
reported in boxes 1 and 6; or because you did not report the refund of interest (box 4);
or because you claimed a nondeductible item.”
2. “Caution. The amount shown may not be fully deductible by you. Limits based on the
loan amount and the cost and value of the secured property may apply. Also, you may
only deduct interest to the extent it was incurred by you, actually paid by you, and not
reimbursed by another person.”
•
Form 1098-C: Copy B — “In order to take a deduction of more than
$500 for this contribution,
you must attach this copy to your federal tax return. Unless box 5a or 5b is checked, your
deduction cannot exceed the amount in box 4c.” Copy C — “This information is being
furnished to the IRS unless box 7 is checked.”

July 21, 2025 224 Bulletin No. 2025–30
•
Form 1098-E: “This is important tax information and is being furnished
to the IRS. If you are
required to file a return, a negligence penalty or other sanction may be imposed on you if the
IRS determines that an underpayment of tax results because you overstated a deduction for
student loan interest.”
•
Forms 1098-F and 1098-MA: “This is important tax information and is
being furnished to the
IRS.”
•
Form 1098-Q: “This information is being furnished to the IRS.”
•
Form 1098-T: “This is important tax information and is being furnished
to the IRS. This form
must be used to complete Form 8863 to claim education credits. Give it to the tax preparer
or use it to prepare the tax return.”
4.4.2
Requir
ed Legends for
Forms 1099 and W-2G
•
Forms 1099-A, 1099-C, 1099-CAP, and 1099-K: Copy B — “This is
important tax information
and is being furnished to the IRS. If you are required to file a return, a negligence penalty or
other sanction may be imposed on you if taxable income results from this transaction and the
IRS determines that it has not been reported.”
•
Forms 1099-B, 1099-DA, 1099-DIV, 1099-G, 1099-INT, 1099-MISC,
1099-NEC, 1099-
OID, 1099-PATR, 1099-Q, and 1099-QA: Copy B — “This is important tax information
and is being furnished to the IRS. If you are required to file a return, a negligence penalty or
other sanction may be imposed on you if this income is taxable and the IRS determines that
it has not been reported.”
•
Form 1099-LS: Copy B — “This is important tax information and is
being furnished to
the IRS. If you are required to file a return, a negligence penalty or other sanction may be
imposed on you if this item is required to be reported and the IRS determines that it has
not been reported.” Copy C — “Copy C is provided to you for information only. Only the
payment recipient is required to report this information on a tax return.”
•
Form 1099-LTC: Copy B — “This is important tax information and is
being furnished to
the IRS. If you are required to file a return, a negligence penalty or other sanction may be
imposed on you if this item is required to be reported and the IRS determines that it has
not been reported.” Copy C — “Copy C is provided to you for information only. Only the
policyholder is required to report this information on a tax return.”
•
Form 1099-R: Copy B — “Report this income on your federal tax
return. If this form
shows federal income tax withheld in box 4, attach this copy to your return.” Copy C
— “This information is being furnished to the IRS.”
•
Forms 1099-S and 1099-SB: Copy B — “This is important tax
information and is being
furnished to the IRS. If you are required to file a return, a negligence penalty or other sanction
may be imposed on you if this item is required to be reported and the IRS determines that it
has not been reported.”
•
Form 1099-SA: Copy B — “This information is being furnished to the
IRS.”
•
Form W-2G: Copy B — “This information is being furnished to the
IRS. Report this income
on your federal tax return. If this form shows federal income tax withheld in box 4,
attach this copy to your return.” Copy C — “This is important tax information and is
being furnished to the IRS. If you are required to file a return, a negligence penalty or other
sanction may be imposed on you if this income is taxable and the IRS determines that it has
not been reported.”

Bulletin No. 2025–30 225 July 21, 2025
4.4.3
Required Legends for
Forms 1097-BTC, 3921,
3922, and 5498
•
Form 1097-BTC: Copy B — “This is important tax information and is
being furnished to
the IRS. If you are required to file a return, a negligence penalty or other sanction may be
imposed on you if an amount of tax credit exceeding the amount reported on this form is
claimed on your income tax return.”
•
Form 3921: Copy B — “This is important tax information and is being
furnished to the IRS.
If you are required to file a return, a negligence penalty or other sanction may be imposed
on you if this item is required to be reported and the IRS determines that it has not been
reported.” Copy C — “This copy should be retained by the corporation whose stock has been
transferred under Section 422(b).”
•
Form 3922: Copy B — “This is important tax information and is being
furnished to the IRS.”
•
Form 5498: Copy B — “This information is being furnished to the
IRS.” Note. If you do
not provide another statement to the participant because no contributions were made for the
year, the statement of the fair market value, and any required minimum distribution of the
account, must contain this legend and a designation of which information is being provided
to the IRS.
•
Forms 5498-ESA, 5498-QA, and 5498-SA: Copy B — “This
information is being furnished
to the IRS.”
Section 4.5 – Miscellaneous Instructions for Copies B, C, D, 1, and 2
4.5.1
Copies
Copies B, and in some cases C, D, 1, and 2 are included in the official assembly for the convenience
of the filer. You are not legally required to include all these copies with the privately printed
substitute forms. Furnishing Copy B, and in some cases Copy C, will satisfy the legal requirement
to provide statements of information to form recipients.
Note. If an amount of federal income tax withheld is shown on Form 1099-R or W-2G, Copy B (to
be attached to the tax return) and Copy C must be furnished to the recipient. Copy D (Form W-2G)
may be used for payer records. Only Copy A should be filed with the IRS.
4.5.2
Arrangement of
Assembly
Copy A (“For Internal Revenue Service Center”) of all forms must be on top. The rest of the
assembly must be arranged, from top to bottom, as follows.
FormTitle
1098Copy B “For Payer/Borrower.”
1098-CCopy B “For Donor”; Copy C “For Donor’s Records.”
1098-FCopy B “For Payer.”
1098-MACopy B “For Homeowner.”
1098-Q, 5498, and
5498-SA
Copy B “For Participant.”
1098-TCopy B “For Student.”
1098-E and 1099-ACopy B “For Borrower.”
1097-BTC, 1099-
PATR, 1099-Q, and
1099-QA
Copy B “For Recipient.”

July 21, 2025 226 Bulletin No. 2025–30
FormTitle
1099-CCopy B “For Debtor.”
1099-CAPCopy B “For Shareholder.”
1099-B, 1099-DA,
1099-DIV, 1099-G,
1099-INT, 1099-
MISC, 1099-NEC,
and 1099-OID
Copy 1 “For State Tax Department”; Copy B “For Recipient”; Copy 2
“To be filed with recipient's state income tax return, when required.”
1099-KCopy 1 “For State Tax Department”; Copy B “For Payee”; Copy 2 “To
be filed with the recipient's state income tax return, when required.”
1099-LSCopy B “For Payment Recipient”; Copy C “For Issuer”
1099-LTCCopy B “For Policyholder”; Copy C “For Insured”
1099-RCopy 1 “For State, City, or Local Tax Department”; Copy B “Report
this income on your federal tax return. If this form shows federal
income tax withheld in box 4, attach this copy to your return”; Copy C
“For Recipient’s Records”; Copy 2 “File this copy with your state, city,
or local income tax return, when required.”
1099-SCopy B “For Transferor.”
1099-SACopy B “For Recipient.”
1099-SBCopy B “For Seller.”
3921Copy B “For Employee”; Copy C “For Corporation.”
3922Copy B “For Employee.”
5498-ESA and 5498-
QA
Copy B “For Beneficiary.”
W-2GCopy 1 “For State, City, or Local Tax Department”; Copy B “Report
this income on your federal tax return. If this form shows federal
income tax withheld in box 4, attach this copy to your return.”; Copy
C“ For Winner’s Records”; Copy 2 “Attach this copy to your state,
city, or local income tax return, if required.”; Copy D “For Payer”.
1042-SCopy B “For Recipient”; Copy C “For Recipient” and “Attach to any
federal tax return you file”; Copy D “For Recipient” and “Attach to
any state tax return you file”
4.5.3
Perforations
Instructions for perforation of forms can be found in Section 2.1.9.
Section 4.6 – Electronic Delivery of Recipient Statements
4.6.1
Electr
onic Recipient
Statements
If you are required to furnish a written statement (Copy B or an acceptable substitute) to a recipient,
then you may furnish the statement electronically instead of on paper. This includes furnishing
the statement to recipients of Forms 1098, 1098-E, 1098-F, 1098-MA, 1098-Q, 1098-T, 1099-
A, 1099-B, 1099-C, 1099-CAP, 1099-DA, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-LS,
1099-LTC, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-Q, 1099-QA, 1099-R, 1099-
S, 1099-SA, 1099-SB, 1042-S, 3921, 3922, 5498, 5498-ESA, 5498-QA, and 5498-SA. It also
includes Form W-2G (except for horse and dog racing, jai alai, sweepstakes, wagering pools, and
lotteries).

Bulletin No. 2025–30 227 July 21, 2025
Note. Until further guidance is issued, you cannot furnish Form 1098-C electronically. Perforation
(see Section 2.1.9) does not apply to printouts of copies of forms that are furnished electronically
to recipients. However, recipients should be cautioned to carefully separate the copies.
If you meet the requirements listed in Sections 4.6.2 and 4.6.3, you are treated as furnishing the
statement timely.
4.6.2
Consent
The recipient must consent in the affirmative to receiving the statement electronically and not
have withdrawn the consent before the statement is furnished. The consent by the recipient must
be made electronically in a way that shows that the recipient can access the statement in the
electronic format in which it will be furnished. You must notify the recipient of any hardware
or software changes prior to furnishing the statement. A new consent to receive the statement
electronically is required after the new hardware or software is put into service. Prior to furnishing
the statements electronically, you must provide the recipient a statement with the following
statements prominently displayed.
•
If the recipient does not consent to receive the statement electronically,
a paper copy will be
provided.
•
The scope and duration of the consent. For example, whether the
consent applies to every
year the statement is furnished or only for the January 31, 2026 (February 15 for Forms 1099-
B, 1099-S, and 1099-MISC with payments reported in box 8 or 10), due date immediately
following the date of the consent.
•
How to obtain a paper copy after giving consent.
•
How to withdraw the consent. The consent may be withdrawn at any
time by furnishing the
withdrawal in writing (electronically or on paper) to the person whose name appears on
the statement. Confirmation of the withdrawal will also be in writing (electronically or on
paper).
•
Notice of termination. The notice must state under what conditions the
statements will no
longer be furnished to the recipient.
•
Procedures to update the recipient’s information.
•
A description of the hardware and software required to access, print,
and retain a statement,
and a date the statement will no longer be available on the website.
4.6.3
Format, Posting, and
Notification
Additionally, you must:
•
Ensure the electronic format contains all the required information and
complies with the
guidelines in this document;
•
Post, on or before the January 31 (February 15 for Forms 1099-MISC
(with payments
reported in box 8 or 10), 1099-B, 1099-DA, and 1099-S), due date, the applicable statement
on a website accessible to the recipient through October 15; and
•
Inform the recipient, electronically or by mail, of the posting and how
to access and print the
statement.
Note. If any of these dates fall on a Saturday, Sunday, or legal holiday, the time frame will be
considered met if posted by the first business day after such date.

July 21, 2025 228 Bulletin No. 2025–30
For more information, see Regulations section 31.6051-1(j). For electronic furnishing of:
•
Forms 1098-E and 1098-T, see Regulations sections 1.6050S-2 and
1.6050S-4;
•
Form 1099-K, see Regulations section 1.6050W-2;
•
Forms 1099-QA and 5498-QA, see Regulations section 1.529A-7;
•
Forms 1099-R, 1099-SA, 1099-Q, 5498, 5498-ESA, and 5498-SA, see
Notice 2004-10,
2004-1 C.B. 433; and
•
Form 1042-S, see Regulations section 1.1461-1(c)(1)(i).
Part 5
Additional Instructions for Substitute Forms 1097- BTC, 1098, 1099, 5498, W-2G, and 1042-S
Section 5.1 – Paper Substitutes for Form 1042-S
5.1.1
Paper
Substitutes
Paper substitutes of Copies A, B, C, and D must be identical to the Form 1042-S and may be
privately printed without prior approval from the IRS.
Caution. On the bottom of Copy B, left align the following text: (keep for your records), and
right align the following text: Form 1042-S (2025).
Note. Copies A, B, C, and D of Form 1042-S may not contain multiple income types for the same
recipient, that is, multiple rows of the top boxes 1–11 of the form.
5.1.2
Revisions
Form 1042-S is subject to annual review and possible change. Withholding agents and form
suppliers are cautioned against overstocking supplies of the privately printed substitutes.
5.1.3
Obtaining Copies
Copies of the official form for the reporting year may be obtained from most IRS offices. The IRS
provides only cut sheets of these forms. Continuous fan-fold/pin-fed forms are not provided.
5.1.4
Instructions for
Withholding Agents
•
Only original forms may be filed with the IRS. Photocopies are not
acceptable.
•
The term “Recipient’s U.S. TIN” for an individual means the SSN,
ITIN, or ATIN, consisting
of nine digits separated by hyphens as follows: 000-00-0000; for all other recipients, it means
the EIN or qualified intermediary employer identification number (QI-EIN). The QI-EIN
designation includes a withholding foreign partnership employer identification number
(WP-EIN), and a withholding foreign trust employer identification number (WT-EIN). The
EIN, QI-EIN, WP-EIN, and WT-EIN consist of nine digits separated by a hyphen as follows:
00-0000000. The TIN must be in one of these formats. Note. Digits must be separated by
hyphens on paper statements in the formats listed.

Bulletin No. 2025–30 229 July 21, 2025
•
The term “Recipient’s GIIN” means the global intermediary
identification number (GIIN)
assigned to a recipient that is a participating foreign financial institution (FFI) (including a
reporting Model 2 FFI), registered deemed-compliant FFI (including a reporting Model 1
FFI), or other entity for chapter 4 purposes.
Note. A GIIN consists of nineteen characters as follows: XXXXXX.XXXXX.XX.XXX (6
characters followed by a period, 5 characters followed by a period, 2 characters followed by
a period, and 3 final characters).
•
Withholding agents are requested to type or machine print whenever
possible, provide quality
data entries on the forms (that is, use black ink and insert data in the middle of blocks well
separated from other printing and guidelines), and take other measures to guarantee a clear,
sharp image. Withholding agents are not required, however, to acquire special equipment
solely for the purpose of preparing these forms.
•
The “UNIQUE FORM IDENTIFIER,” “AMENDED,” and
“AMENDMENT NO.” boxes
must be printed at the top center of the form under the title.
•
Substitute forms prepared in continuous or strip form must be burst and
stripped to conform
to the size specified for a single form before they are filed with the IRS. The dimensions are
found in Section 5.1.5. Computer cards are acceptable, provided they meet all requirements
regarding layout, content, and size.
•
The OMB number must be printed in the format “OMB No.
1545-XXXX.” Use the
appropriate OMB number from the most recent revision of the original IRS form.
5.1.5
Substitute Form 1042-S
Format Requirements
PropertySubstitute Form 1042-S Format Requirements
PrintingPrivately printed substitute Forms 1042-S must be exact replicas of the
official forms with respect to layout and content. The GPO symbol must
be deleted. The exact dimensions are found below. The Cat. No. must
be removed and replaced with the form printer’s EIN or the vendor code
(preferred). See Section 2.1.10.
Box EntriesOnly one type of income may be represented on Copies A, B, C, and
D submitted to the IRS or furnished to recipients. All boxes on Copy A
filed with the IRS, and Copies B, C, and D furnished to recipients on the
substitute form must conform to the official IRS form.
Color and Quality
of Ink
All printing must be in high quality nongloss black ink.
TypographyType must be substantially identical in size and shape to
corresponding type on the official form. All rules on the document are
either 1 point (0.015 inch) or 3 point (0.045 inch). Vertical rules must
be parallel to the left edge of the document; horizontal rules must be
parallel to the top edge.
AssemblyIf all four parts are present, the parts of the assembly shall be arranged
from top to bottom as follows: Copy A (Original) “for Internal Revenue
Service”; and Copies B, C, and D “for Recipient.”
Color Quality of
Paper
Paper for Copy A must be white chemical wood bond, or equivalent,
20 pounds (basis 17 x 22-500), plus or minus 5% (0.05); or offset book
paper, 50 pounds (basis 25 x 38-500). No optical brighteners may be
added to the pulp or paper during manufacture. The paper must consist
of principally bleached chemical wood pulp or recycled printed paper. It
must also be suitably sized to accept ink without feathering.

July 21, 2025 230 Bulletin No. 2025–30
PropertySubstitute Form 1042-S Format Requirements
Dimensions•The dimensions for substitute Copies A, B, C, and D must match the
IRS Form 1042-S in size and format.
• The official form is 8 inches wide x 11 inches deep, exclusive of a
1
/2- inch snap stub on the left side of the form. The snap feature is
not required on substitutes.
• Copies A, B, C, and D must conform to the official IRS form. No size
variations are permitted.
Other CopiesCopies B, C, and D must be furnished for the convenience of payees
who must send a copy of the form with other federal and state returns
they file.
Section 5.2 – OMB Requirements for All Forms in This Revenue Procedure
5.2.1
OMB Requir
ements
The Paperwork Reduction Act (the Act) of 1995 (P. L. 104-13) requires the following.
•
OMB approves all IRS tax forms that are subject to the Act. Each IRS
form contains (in or
near the upper right corner) the OMB approval number, if any. (The official OMB numbers
may be found on the official IRS printed forms and are also shown on the forms in the
exhibits in Part 6.)
•
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.
This information must be provided to any users of official or substitute IRS forms or instructions.
5.2.2
Substitute Form
Requir
ements
The OMB requirements for substitute IRS forms are:
•
Any substitute form or substitute statement to a recipient must show the
OMB number as it
appears on the official IRS form; and
•
For Copy A, the OMB number must appear exactly as shown on the
official IRS form.
For any copy other than Copy A, the OMB number must use one of the following formats.
1. OMB No. 1545-xxxx (preferred).
2. OMB # 1545-xxxx (acceptable).
Caution. These requirements do not apply to substitute Forms 1042-S. See Section 5.1.4.
5.2.3
Requir
ed Explanation to
Users
All substitute forms must state the Privacy Act and Paperwork Reduction Act Notice as listed in
Section 2.1.10.

Bulletin No. 2025–30 231 July 21, 2025
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.
Section 5.3 – Ordering Forms and Instructions
You can order official IRS Forms (Forms 1096, 1098, 1099, W-2G, 1042-S, and most other forms
mentioned in this publication), instructions, and information copies of federal tax material by
going to IRS.gov/OrderForms.
Note. Some forms on the Internet are intended as information only and may not be submitted as
an official IRS form (for example, most Forms 1099, W-2, and W-3). Unless otherwise instructed,
Form 1096 and Copy A of 1098 series, 1099 series, 5498 series, and Forms 3921 and 3922 cannot
be used for filing with the IRS when printed from a conventional printer. These forms contain
drop-out ink requirements as described in Part 2 of this publication.
Exception. Forms 1097-BTC, 1098-C, 1098-MA, 1099-CAP, 1099-LTC, 1099-Q, 1099-QA,
1099-SA, 3922, 5498-ESA, 5498-QA, 5498-SA, and 1042-S can be printed in black ink as
specified in Sections 2.1.1 and 5.1.5.
Section 5.4 – Effect on Other Revenue Procedures
5.4.1
Other
Revenue Procedures
Revenue Procedure 2024-29, 2024-30, I.R.B. 121, dated July 22, 2024, is superseded by this
revenue procedure.
Part 6
Exhibits
Section 6.1 – Exhibits of Forms in This Revenue Procedure
6.1.1
Purpose
Exhibits A through DD illustrate some of the specifications that were discussed earlier in this
revenue procedure. The dimensions apply to the actual size forms, but the exhibits have been
reduced in size.
Generally, the illustrated dimensions apply to all like forms. For example, Exhibit E shows 11.00
inches from the top edge to the bottom edge of Form 1098-E and 0.85 inch between the bottom
rule of the top form and the top rule of the second form on the page. These dimensions apply to
all forms that are printed 3-to-a-page.
Exhibit B contains the general measurements for forms printed 2-to-a-page. All 2-to-a-page forms,
except Form 1099-B, are 4.5 inches in height within the border lines. Form 1099-B is 4.67 inches
in height within the border lines.

July 21, 2025 232 Bulletin No. 2025–30
Exhibit E contains the general measurements for forms printed 3-to-a-page. All 3-to-a-page forms
are 2.83 inches in height within the border lines.
The printed area of all forms is 7.3 inches wide.
All of the exhibits in this publication were updated to include all of the 2025 revisions for those
forms that have been revised.
6.1.2
Guidelines
Keep in mind the following guidelines when printing substitute forms.
•
Closely follow the specifications to avoid delays in processing the
forms.
•
Always use the specifications as outlined in this revenue procedure and
illustrated in the
exhibits.
•
Do not add the text line “Do Not Cut or Separate Forms on This Page”
to the bottom form.
This will be inconsistent with the specifications.
6.2
Exhibits
The following exhibits provide specifications for the forms listed in Section 1.1.2. Exhibits A, B,
and E contain the general measurements for all of the forms. The remaining exhibits represent the
images and may contain unique measurements as required by the forms.

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Part IV
Notice of Proposed
Rulemaking
Regulations Under Section
382(h) Related to Built-In
Gain and Loss; Withdrawal
REG-125710-18
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Withdrawal of notices of pro-
posed rulemaking.
SUMMARY: This document withdraws
two notices of proposed rulemaking con-
taining proposed regulations on the treat-
ment of built-in items of income, gain,
deduction, and loss taken into account
by a loss corporation after an ownership
change. The proposed regulations would
have affected corporations that experience
an ownership change under section 382(h)
of the Internal Revenue Code (Code).
DATES: As of July 2, 2025, the notices of
proposed rulemaking that were published
in the Federal Register on September
10, 2019 (84 FR 47455), and January 14,
2020 (85 FR 2061), are withdrawn.
ADDRESSES: Send paper submissions to
CC:PA:01:PR (REG-125710-18), Room
5203, Internal Revenue Service, P.O. Box
7604, Ben Franklin Station, Washington,
DC 20044.
FOR FURTHER INFORMATION
CONTACT: Lilia D. Stamm at (202) 317-
3598 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
On September 10, 2019, the Depart-
ment of the Treasury (Treasury Depart-
ment) and the IRS published a notice of
proposed rulemaking (REG-125710-18)
in the Federal Register (84 FR 47455)
under section 382(h) (2019 proposed
regulations) that would have modified
§§1.382-2 and 1.382-7 of the Income Tax
Regulations (26 CFR part 1). On January
14, 2020, the Treasury Department and
the IRS published a notice of proposed
rulemaking (REG-125710-18) in the Fed-
eral Register (85 FR 2061) under section
382(h) (2020 proposed regulations) that
modified certain provisions in the 2019
proposed regulations.
The 2019 proposed regulations would
have adopted as mandatory, with cer-
tain modifications, (i) the safe harbor net
unrealized built-in gain (NUBIG) and net
unrealized built-in loss (NUBIL) compu-
tation provided in Notice 2003-65, 2003-
40 I.R.B. 747, based on the principles
of section 1374 of the Code, and (ii) the
“1374 approach” (as described in Notice
2003-65) with respect to the identification
of recognized built-in gain (RBIG) and
recognized built-in loss (RBIL).
The 2019 proposed regulations would
have modified the rules in §§1.382-2 and
1.382-7: (i) to eliminate the treatment of
depreciation deductions on certain built-in
gain assets as RBIG, in the absence of
actual gain or income recognized by
the loss corporation; (ii) to exclude ade-
quately secured nonrecourse liabilities
and all recourse liabilities from the ini-
tial NUBIG/NUBIL calculation, and treat
post-change cancellation-of-indebtedness
income as RBIG only in certain circum-
stances; (iii) to introduce a “consistency
rule” in order to exclude certain change-
date items allocated to the pre-change
period (as defined in §1.382-6(g)(2)) from
the calculation of NUBIG and NUBIL;
(iv) to exclude prepaid income as an item
of RBIG; (v) to exclude dividends paid
on stock during the recognition period (as
defined in section 382(h)(7)) as RBIG;
and (vi) to exclude section 382 disallowed
business interest carryforwards (as defined
in §1.382-2(a)(7)) as items of RBIL under
section 382(h)(6)(B).
The 2019 proposed regulations reflected
the view that the certainty provided by the
1374 approach would streamline the calcu-
lation of built-in gains and built-in losses
for taxpayers and the administration of sec-
tion 382(h) for the IRS. In developing the
2019 proposed regulations, the Treasury
Department and the IRS also considered
the “338 approach” (as described in Notice
2003-65) to be more complex than the 1374
approach and to result in overstatements of
RBIG and RBIL.
The Treasury Department and the IRS
received several comments in response to
the 2019 proposed regulations, many of
which were critical of the foregoing view.
In response to the comments received,
the Treasury Department and the IRS are
withdrawing the 2019 proposed regula-
tions and the 2020 proposed regulations.
The Treasury Department and the
IRS are continuing to study the issues
addressed in the 2019 proposed regula-
tions and expect to issue a revised notice
of proposed rulemaking regarding such
issues. By the terms of Notice 2003-65,
taxpayers may continue to rely on the
approaches set forth therein for purposes
of applying section 382(h) to an owner-
ship change that occurs prior to the effec-
tive date of temporary or final regulations
under section 382(h). See Notice 2003-65,
Part V.
Drafting Information
The principal author of this notice is
Brian R. Loss of the Office of Associate
Chief Counsel (Corporate). However,
other personnel from the Treasury Depart-
ment and the IRS participated in its devel-
opment.
List of Subjects in 26 CFR Part 1
Income Taxes, Reporting and record-
keeping requirements.
Withdrawal of Proposed Amendments
to the Regulations
Under the authority of 26 U.S.C. 7805,
the notices of proposed rulemaking (REG-
125710-18) that were published in the
Federal Register on September 10, 2019
(84 FR 47455), and January 14, 2020 (85
FR 2061), are withdrawn.
Edward T. Killen,
Acting Chief Tax Compliance Officer.
(Filed by the Office of the Federal Register July 1,
2025, 8:45 a.m., and published in the issue of the
Federal Register for July 2, 2025, 90 FR 28946)

Bulletin No. 2025–30 i July 21, 2025
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.

July 21, 2025 ii Bulletin No. 2025–30
Numerical Finding List
1
Bulletin 2025–30
Announcements:
2025-19, 2025-29 I.R.B. 191
Notices:
2025-32, 2025-27 I.R.B. 1
2025-33, 2025-27 I.R.B. 4
2025-34, 2025-27 I.R.B. 6
2025-35, 2025-27 I.R.B. 8
2025-31, 2025-28 I.R.B. 14
2025-36, 2025-30 I.R.B. 192
2025-37, 2025-30 I.R.B. 198
Proposed Regulations:
REG-125710-18, 2025-30 I.R.B. 263
Revenue Procedures:
2025-22, 2025-30 I.R.B. 200
Revenue Rulings:
2025-1, 2025-13 I.R.B. 11
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2025–27 through 2025–52 is in Internal Revenue Bulletin
2025–52, dated December 22, 2025.

Bulletin No. 2025–30 iii July 21, 2025
Finding List of Current Actions on
Previously Published Items
1
Bulletin 2025–30
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2025–27 through 2025–52 is in Internal Revenue Bulletin
2025–52, dated December 22, 2025.

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
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