Internal Revenue Bulletin 2026-27 (PDF rendition): IRS Notices

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Bulletin No. 2026–27
June 29, 2026
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
INCOME TAX
Notice 2026-39, page 1.
This notice publishes information that taxpayers may use to
determine whether they meet certain requirements under
the Statistical Area Category or the Coal Closure Category
as described in sections 3.03 and 3.04 of Notice 2023-
29 for purposes of qualifying for energy community bonus
credit amounts or rates under §§ 45, 45Y, 48, and 48E of
the Internal Revenue Code. This information is provided in
Appendices 1, 2, and 3 of this notice. Appendix 1 of this
notice addresses the Statistical Area Category, and Appen-
dices 2 and 3 of this notice address the Coal Closure Cat-
egory. This notice does not provide information addressing
the Brownfield Category as described in section 3.02 of
Notice 2023-29. None of the appendices provided for pur-
poses of energy community bonus credit amounts or rates
are applicable for purposes of qualifying for the advanced
energy project credit determined under § 48C.
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.
June 29, 2026 Bulletin No. 2026–27
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.

Part III
Energy Community Bonus
Credit Amounts or Rates
Annual Statistical Area
Category Update and Coal
Closure Category Update
Notice 2026-39
SECTION 1. PURPOSE
This notice publishes information that
taxpayers may use to determine whether
they meet certain requirements under the
Statistical Area Category or the Coal Clo-
sure Category as described in sections
3.03 and 3.04 of Notice 2023-29
1
for pur-
poses of qualifying for energy community
bonus credit amounts or rates under §§ 45,
45Y, 48, and 48E of the Internal Revenue
Code (Code).
2
This information is pro-
vided in Appendices 1, 2, and 3 of this
notice. Appendix 1 of this notice addresses
the Statistical Area Category, and Appen-
dices 2 and 3 of this notice address the
Coal Closure Category. This notice does
not provide information addressing the
Brownfield Category as described in
section 3.02 of Notice 2023-29. None of
the appendices provided for purposes of
energy community bonus credit amounts
or rates are applicable for purposes of
qualifying for the advanced energy project
credit determined under § 48C.
SECTION 2. BACKGROUND
Public Law 117-169, 136 Stat. 1818
(August 16, 2022), commonly known
as the Inflation Reduction Act of 2022
(IRA), amended §§ 45 and 48 to provide
increased credit amounts or rates if certain
requirements pertaining to energy commu-
nities are satisfied with respect to a qual-
ified facility or energy property placed in
service after December 31, 2022. The IRA
also enacted new §§ 45Y and 48E, which
allow increased credit amounts or rates for
certain qualified facilities and for § 48E,
energy storage technologies, that satisfy
similar requirements and are placed in
service after December 31, 2024.
Sections 45(b)(11), 48(a)(14), 45Y(g)
(7), and 48E(a)(3)(A) provide the require-
ments that taxpayers must satisfy to qual-
ify EC Projects (as defined in section 2
of Notice 2023-29) for increased energy
community bonus credit amounts or rates.
Section 2 of Notice 2023-29 provides
that the term “EC Project” refers to: (1)
a qualified facility eligible for a credit
determined under § 45 (§ 45 credit) or
determined under § 45Y (§ 45Y credit)
that is located in an energy community;
(2) an energy project eligible for a credit
determined under § 48 (§ 48 credit),
which may include qualified property for
which a taxpayer has made a valid irre-
vocable election under § 48(a)(5) to treat
such qualified property as energy property
under § 48, that is placed in service within
an energy community; or (3) a qualified
investment with respect to a qualified
facility or an energy storage technology
eligible for a credit determined under §
48E (§ 48E credit) that is placed in service
within an energy community.
Section 45(b)(11)(A) provides that in
the case of a qualified facility located in an
energy community, the § 45 credit (deter-
mined after the application of § 45(b)(1)
through (10)), without the application of
§ 45(b)(9) (domestic content bonus credit
amount) is increased by 10 percent. Sec-
tion 45Y(g)(7) provides a similar rule
with respect to a qualified facility that is
eligible for a § 45Y credit.
Section 48(a)(14) provides that in the
case of an energy project placed in service
within an energy community, the energy
percentage used to determine the rate of
the § 48 credit is increased by 2 percent-
age points. Section 48E(a)(3)(A) pro-
vides a similar rule for qualified invest-
ments with respect to a qualified facility
or energy storage technology eligible for
a § 48E credit that is placed in service
within an energy community. In the case
of a taxpayer also satisfying the prevail-
ing wage and apprenticeship requirements
(described in §§ 48(a)(10) and (11) and
48E(d)(3) and (4)) or meeting one of the
other project requirements (described in
§§ 48(a)(9)(B) and 48E(a)(2)(A)(ii) and
(2)(B)(ii)), the rate of the § 48 credit or §
48E credit, as applicable, is increased by
10 percentage points.
Section 45(b)(11)(B) identifies three
location-based categories of energy com-
munities for purposes of §§ 45, 45Y, 48,
and 48E, described in Notice 2023-29
as the Brownfield Category, the Statisti-
cal Area Category, and the Coal Closure
Category. Notice 2023-29 contains three
appendices (A, B, and C) that set forth cer-
tain metropolitan statistical areas (MSAs)
or non-metropolitan statistical areas (non-
MSAs) relevant to the Statistical Area
Category and certain census tracts within
the Coal Closure Category. Notice 2023-
47
3
contains three appendices (1, 2, and
3) that update the information provided in
the appendices to Notice 2023-29. Notice
2024-30 contains two appendices (1 and
2) that update the information provided
in Appendix B to Notice 2023-29 and
Appendices 1 and 2 to Notice 2023-47.
Notice 2024-48
4
contains two appendices
(1 and 2); Appendix 1 updates the infor-
mation provided in Appendix 2 to Notice
2023-47 and Appendix 2 to Notice 2024-
30. Appendix 2 to Notice 2024-48 updates
the information provided in Appendix
C to Notice 2023-29 and Appendix 3 to
Notice 2023-47. Notice 2025-31
5
contains
five appendices (1, 2, 3, 4, and 5); Appen-
dix 1 updates information in Appendix A
to Notice 2023-29. Appendix 2 to Notice
2025-31 updates information in Appen-
dix B to Notice 2023-29, Appendix 1 to
Notice 2023-47, and Appendix 1 to Notice
2024-30. Appendix 3 to Notice 2025-31
1
Notice 2023-29, 2023-29 I.R.B. 1 (July 17, 2023), clarified by Notice 2023-45, 2023-29 I.R.B. 317 (July 17, 2023), and modified by Notice 2024-30, 2024-16 I.R.B. 878 (April 15, 2024).
2
Unless otherwise specified, all “section” or “§” references are to sections of the Code.
3
Notice 2023-47, 2023-29 I.R.B. 318 (July 17, 2023).
4
Notice 2024-48, 2024-26 I.R.B. 1749 (June 24, 2024).
5
Notice 2025-31, 2025-28 I.R.B. 14 (July 7, 2025).
Bulletin No. 2026–27 1 June 29, 2026

updates information in Appendix 1 to
Notice 2024-48. Appendices 4 and 5 to
Notice 2025-31 update the information
provided in Appendix C to Notice 2023-
29, Appendix 3 to Notice 2023-47, and
Appendix 2 to Notice 2024-48.
SECTION 3. ENERGY COMMUNITY
APPENDICES
This notice provides new Appendi-
ces 1, 2, and 3 to list counties that satisfy
both the Fossil Fuel Employment and the
unemployment rate criteria for eligibility
as an energy community, and list addi-
tional census tracts that satisfy the Coal
Closure criteria for eligibility as an energy
community.
(1) Appendix 1: Appendix 1 to this
notice utilizes the two “vintages” of delin-
eations of MSAs and non-MSAs used in
determining Statistical Area Category
eligibility. These vintages are described
in Notice 2025-31. The first, termed
“Vintage 1,” reflects groupings of county
and county-equivalents into MSAs and
non-MSAs generally based on the 2010
Decennial Census. Appendix A to Notice
2023-29 contains these Vintage 1 initial
delineations of MSAs and non-MSAs
used in determining Statistical Area Cate-
gory eligibility in Notice 2023-29, Notice
2023-45, Notice 2023-47, Notice 2024-
30, and Notice 2024-48. The second,
termed “Vintage 2,” reflects groupings of
county and county-equivalents into MSAs
and non-MSAs generally based on the
2020 Decennial Census. Appendix 1 to
Notice 2025-31 lists these Vintage 2 delin-
eations of MSAs and non-MSAs. Both
vintages are used in determining eligibil-
ity for Statistical Area Category eligibility
in Notice 2025-31 and this notice. Appen-
dix 1 to Notice 2025-31 lists each county
or county-equivalent as well as its MSA
or non-MSA, as applicable, for both Vin-
tage 1 and Vintage 2. Counties may have
changed MSA or non-MSA, as applicable,
between the two vintages.
Appendix 1 is a list of counties and
county-equivalents that qualify as energy
communities as part of Vintage 1, Vin-
tage 2, or both, because they meet the
Fossil Fuel Employment threshold as of
the Census Bureau’s publication of the
2023 County Files of the County Business
Patterns (CBP)
6
and have an unemploy-
ment rate at or above the national aver-
age unemployment rate for calendar year
2025 as described in § 45(b)(11)(B)(ii)(II)
and section 3.03(3) of Notice 2023-29.
7
A
county or county-equivalent qualifies as
an energy community only if it meets the
criteria for both the Fossil Fuel Employ-
ment threshold and the unemployment
rate under the same “vintage.” Appendix 1
uses the 2025 calendar year county unem-
ployment rates released on May 19, 2026,
by the Local Area Unemployment Sta-
tistics (LAUS) program of the Bureau of
Labor Statistics (BLS)
8
to include MSAs
and non-MSAs that meet the Fossil Fuel
Employment threshold
9
and that also have
an unemployment rate at or above the
national average unemployment rate for
calendar year 2025.
10
The energy commu-
nity status for the MSAs and non-MSAs
listed in Appendix 1 is applicable as of
June 9, 2026, and that status will continue
until the Treasury Department and the IRS
issue an updated list based on unemploy-
ment rates for 2026.
(2) Appendix 2: Appendix 2 lists the
newly identified census tracts with either
a coal mine closure or a coal-fired electric
generating unit retirement (collectively
referred to as “coal closures”), and census
tracts that directly adjoin the census tracts
with coal closures, using the Mine Safety
and Health Administration’s (MSHA)
Mine Data Retrieval System data and the
U.S. Energy Information Administration’s
EIA Form 860 and EIA Form 860M data
as of May 4, 2026, and historical extracts
from the MSHA’s Mine Data Retrieval
System that enumerates each status
change for a mine. Appendix 2 should
be combined with Appendix C to Notice
2023-29, Appendix 3 to Notice 2023-
47, Appendix 2 to Notice 2024-48, and
Appendix 4 to Notice 2025-31 to provide
the full list of coal closure census tracts
that are eligible as energy communities
for projects placed in service or located in
these tracts, as applicable, after the release
of Notice 2025-31 on June 22, 2025.
(3) Appendix 3: Appendix 3 lists those
census tracts contained in Appendix 2 that
newly qualify as coal closure census tracts
because of location data corrections issued
since the publication of Notice 2025-31
on June 22, 2025. Projects placed in ser-
vice or located in these tracts, as applica-
ble, after December 31, 2022, that would
have been EC Projects but for their loca-
tion outside an energy community that are
located in a census tract listed in Appendix
3 are eligible to claim the energy commu-
nity bonus for taxable years starting after
December 31, 2022.
SECTION 4. DRAFTING
INFORMATION
The principal author of this notice is
the Office of Associate Chief Counsel
(Energy, Credits, and Excise Tax); how-
ever, other personnel from the Treasury
Department and the IRS participated in
its development. For further information
regarding this notice contact (202) 317-
6853 (not a toll-free call).
6
This notice does not include an appendix listing new counties and county-equivalents that meet the Fossil Fuel Employment threshold because there were no new qualifying counties or
county equivalents as of the release of CBP 2023.
7
The release of the 2025 annual unemployment rates at the county level was delayed due to the federal government shutdown from October 1, 2025 to November 12, 2025. The annual
unemployment rates also do not contain data from October 2025, because the underlying data used to make the estimate was not collected.
8
BLS Local Area Unemployment Statistics (LAUS) data for counties is available at https://www.bls.gov/lau. The LAUS data does not include the U.S. Virgin Islands. The unemployment rate
for the U.S. Virgin Islands for 2025 was found at https://www.vidol.gov/labor-statistics.
9
These MSAs and non-MSAs include the two NAICS codes added to the table in section 3.03(2) of Notice 2023-29 by Notice 2024-30.
10
The determination of whether an MSA or non-MSA has an unemployment rate at or above the national average employment rate is determined as described in § 45(b)(11)(B)(ii)(II) and
section 3.03(3) of Notice 2023-29.
June 29, 2026 2 Bulletin No. 2026–27

Bulletin No. 2026–27 3 June 29, 2026
Notice 2026-39 Appendix 1: MSAs and non-MSAs that qualify as energy communities by meeting the Fossil Fuel
Employment threshold and the unemployment rate requirement for calendar year 2025; Vintage 1 and Vintage 2 of
MSA/non-MSA groupings
All counties or county-equivalents listed are eligible as energy communities between the release of Notice 2026-39 and the release of
the next energy community notice in 2027. A county or county-equivalent can be eligible under either or both vintages of the MSA/
non-MSA groupings.
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-Equivalent
Entity Name
Eligible under
Vintage 1 MSA/
non-MSA grouping
Eligible under
Vintage 2 MSA/
non-MSA grouping
123AlabamaChoctaw CountyYESYES
125AlabamaClarke CountyYESYES
135AlabamaConecuh CountyYESYES
147AlabamaDallas CountyYESYES
153AlabamaEscambia CountyYESYES
163AlabamaGreene CountyYESNO
191AlabamaMarengo CountyYESYES
199AlabamaMonroe CountyYESYES
1105AlabamaPerry CountyYESYES
1119AlabamaSumter CountyYESYES
1129AlabamaWashington CountyYESYES
1131AlabamaWilcox CountyYESYES
213AlaskaAleutians East BoroughYESYES
216AlaskaAleutians West Census AreaYESYES
250AlaskaBethel Census AreaYESYES
260AlaskaBristol Bay BoroughYESYES
263AlaskaChugach Census AreaYESYES
266AlaskaCopper River Census AreaYESYES
268AlaskaDenali BoroughYESYES
270AlaskaDillingham Census AreaYESYES
2100AlaskaHaines BoroughYESYES
2105AlaskaHoonah-Angoon Census AreaYESYES
2110AlaskaJuneau City and BoroughYESYES
2122AlaskaKenai Peninsula BoroughYESYES
2130AlaskaKetchikan Gateway BoroughYESYES
2150AlaskaKodiak Island BoroughYESYES
2158AlaskaKusilvak Census AreaYESYES
2164AlaskaLake and Peninsula BoroughYESYES
2180AlaskaNome Census AreaYESYES
2185AlaskaNorth Slope BoroughYESYES
2188AlaskaNorthwest Arctic BoroughYESYES
2195AlaskaPetersburg BoroughYESYES
2198AlaskaPrince of Wales-Hyder Census AreaYESYES
2220AlaskaSitka City and BoroughYESYES
2230AlaskaSkagway MunicipalityYESYES
2240AlaskaSoutheast Fairbanks Census AreaYESYES

June 29, 2026 4 Bulletin No. 2026–27
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-Equivalent
Entity Name
Eligible under
Vintage 1 MSA/
non-MSA grouping
Eligible under
Vintage 2 MSA/
non-MSA grouping
2275 AlaskaWrangell City and BoroughYESYES
2282 AlaskaYakutat City and BoroughYESYES
2290 AlaskaYukon-Koyukuk Census AreaYESYES
41 ArizonaApache CountyYESYES
43 ArizonaCochise CountyYESYES
45 ArizonaCoconino CountyYESYES
47 ArizonaGila CountyYESYES
49 ArizonaGraham CountyYESYES
411 ArizonaGreenlee CountyYESYES
412 ArizonaLa Paz CountyYESYES
415 ArizonaMohave CountyYESYES
417 ArizonaNavajo CountyYESYES
419 ArizonaPima CountyYESYES
423 ArizonaSanta Cruz CountyYESYES
51 ArkansasArkansas CountyYESYES
53 ArkansasAshley CountyYESYES
55 ArkansasBaxter CountyYESYES
59 ArkansasBoone CountyYESYES
511 ArkansasBradley CountyYESYES
513 ArkansasCalhoun CountyYESYES
515 ArkansasCarroll CountyYESYES
517 ArkansasChicot CountyYESYES
519 ArkansasClark CountyYESYES
521 ArkansasClay CountyYESYES
523 ArkansasCleburne CountyYESYES
525 ArkansasCleveland CountyYESYES
527 ArkansasColumbia CountyYESYES
529 ArkansasConway CountyYESYES
537 ArkansasCross CountyYESYES
539 ArkansasDallas CountyYESYES
541 ArkansasDesha CountyYESYES
543 ArkansasDrew CountyYESYES
547 ArkansasFranklin CountyYESYES
549 ArkansasFulton CountyYESYES
555 ArkansasGreene CountyYESYES
557 ArkansasHempstead CountyYESYES
559 ArkansasHot Spring CountyYESYES
561 ArkansasHoward CountyYESYES
563 ArkansasIndependence CountyYESYES
565 ArkansasIzard CountyYESYES
567 ArkansasJackson CountyYESYES
569 ArkansasJefferson CountyYESYES
571 ArkansasJohnson CountyYESYES

Bulletin No. 2026–27 5 June 29, 2026
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-Equivalent
Entity Name
Eligible under
Vintage 1 MSA/
non-MSA grouping
Eligible under
Vintage 2 MSA/
non-MSA grouping
573 ArkansasLafayette CountyYESYES
575 ArkansasLawrence CountyYESYES
577 ArkansasLee CountyYESYES
579 ArkansasLincoln CountyYESYES
581 ArkansasLittle River CountyYESYES
583 ArkansasLogan CountyYESYES
589 ArkansasMarion CountyYESYES
591 ArkansasMiller CountyYESYES
593 ArkansasMississippi CountyYESYES
595 ArkansasMonroe CountyYESYES
597 ArkansasMontgomery CountyYESYES
599 ArkansasNevada CountyYESYES
5101 ArkansasNewton CountyYESYES
5103 ArkansasOuachita CountyYESYES
5107 ArkansasPhillips CountyYESYES
5109 ArkansasPike CountyYESYES
5113 ArkansasPolk CountyYESYES
5115 ArkansasPope CountyYESYES
5117 ArkansasPrairie CountyYESYES
5121 ArkansasRandolph CountyYESYES
5123 ArkansasSt. Francis CountyYESYES
5127 ArkansasScott CountyYESYES
5129 ArkansasSearcy CountyYESYES
5133 ArkansasSevier CountyYESYES
5135 ArkansasSharp CountyYESYES
5137 ArkansasStone CountyYESYES
5139 ArkansasUnion CountyYESYES
5141 ArkansasVan Buren CountyYESYES
5145 ArkansasWhite CountyYESYES
5147 ArkansasWoodruff CountyYESYES
5149 ArkansasYell CountyYESYES
61 CaliforniaAlameda CountyYESYES
63 CaliforniaAlpine CountyYESYES
65 CaliforniaAmador CountyYESYES
69 CaliforniaCalaveras CountyYESYES
611 CaliforniaColusa CountyYESYES
613 CaliforniaContra Costa CountyYESYES
621 CaliforniaGlenn CountyYESYES
627 CaliforniaInyo CountyYESYES
629 CaliforniaKern CountyYESYES
635 CaliforniaLassen CountyYESYES
637 CaliforniaLos Angeles CountyYESYES
641 CaliforniaMarin CountyYESYES

June 29, 2026 6 Bulletin No. 2026–27
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-Equivalent
Entity Name
Eligible under
Vintage 1 MSA/
non-MSA grouping
Eligible under
Vintage 2 MSA/
non-MSA grouping
643 CaliforniaMariposa CountyYESYES
649 CaliforniaModoc CountyYESYES
651 CaliforniaMono CountyYESYES
655 CaliforniaNapa CountyYESYES
657 CaliforniaNevada CountyYESYES
659 CaliforniaOrange CountyYESYES
663 CaliforniaPlumas CountyYESYES
665 CaliforniaRiverside CountyYESYES
671 CaliforniaSan Bernardino CountyYESYES
673 CaliforniaSan Diego CountyYESYES
675 CaliforniaSan Francisco CountyYESYES
679 CaliforniaSan Luis Obispo CountyYESYES
681 CaliforniaSan Mateo CountyYESYES
683 CaliforniaSanta Barbara CountyYESYES
691 CaliforniaSierra CountyYESYES
693 CaliforniaSiskiyou CountyYESYES
695 CaliforniaSolano CountyYESYES
6101 CaliforniaSutter CountyYESYES
6103 CaliforniaTehama CountyYESYES
6105 CaliforniaTrinity CountyYESYES
6107 CaliforniaTulare CountyYESYES
6109 CaliforniaTuolumne CountyYESYES
6111 CaliforniaVentura CountyYESYES
6115 CaliforniaYuba CountyYESYES
8123 ColoradoWeld CountyYESYES
99 ConnecticutNew Haven CountyYESNO
915 ConnecticutWindham CountyYESNO
101 DelawareKent CountyYESYES
103 DelawareNew Castle CountyYESYES
121 FloridaAlachua CountyYESYES
1241 FloridaGilchrist CountyYESYES
1275 FloridaLevy CountyNOYES
163 IdahoAdams CountyYESYES
169 IdahoBenewah CountyYESYES
1617 IdahoBonner CountyYESYES
1621 IdahoBoundary CountyYESYES
1635 IdahoClearwater CountyYESYES
1639 IdahoElmore CountyYESYES
1649 IdahoIdaho CountyYESYES
1655 IdahoKootenai CountyYESYES
1657 IdahoLatah CountyYESYES
1661 IdahoLewis CountyYESYES
1675 IdahoPayette CountyYESYES

Bulletin No. 2026–27 7 June 29, 2026
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-Equivalent
Entity Name
Eligible under
Vintage 1 MSA/
non-MSA grouping
Eligible under
Vintage 2 MSA/
non-MSA grouping
1679 IdahoShoshone CountyYESYES
1685 IdahoValley CountyYESYES
1687 IdahoWashington CountyYESYES
1711 IllinoisBureau CountyYESYES
1715 IllinoisCarroll CountyYESYES
1723 IllinoisClark CountyNOYES
1725 IllinoisClay CountyNOYES
1729 IllinoisColes CountyNOYES
1731 IllinoisCook CountyYESYES
1733 IllinoisCrawford CountyNOYES
1735 IllinoisCumberland CountyNOYES
1737 IllinoisDeKalb CountyYESYES
1741 IllinoisDouglas CountyNOYES
1743 IllinoisDuPage CountyYESYES
1745 IllinoisEdgar CountyNOYES
1747 IllinoisEdwards CountyYESYES
1749 IllinoisEffingham CountyNOYES
1751 IllinoisFayette CountyNOYES
1755 IllinoisFranklin CountyYESYES
1759 IllinoisGallatin CountyYESYES
1763 IllinoisGrundy CountyYESYES
1765 IllinoisHamilton CountyYESYES
1769 IllinoisHardin CountyYESYES
1775 IllinoisIroquois CountyNOYES
1777 IllinoisJackson CountyYESYES
1779 IllinoisJasper CountyNOYES
1781 IllinoisJefferson CountyYESYES
1785 IllinoisJo Daviess CountyYESYES
1787 IllinoisJohnson CountyYESYES
1789 IllinoisKane CountyYESYES
1791 IllinoisKankakee CountyYESYES
1793 IllinoisKendall CountyYESYES
1797 IllinoisLake CountyYESYES
1799 IllinoisLaSalle CountyYESYES
17101 IllinoisLawrence CountyNOYES
17103 IllinoisLee CountyYESYES
17111 IllinoisMcHenry CountyYESYES
17115 IllinoisMacon CountyYESYES
17121 IllinoisMarion CountyNOYES
17127 IllinoisMassac CountyYESYES
17129 IllinoisMenard CountyYESYES
17141 IllinoisOgle CountyYESYES
17145 IllinoisPerry CountyYESYES

June 29, 2026 8 Bulletin No. 2026–27
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-Equivalent
Entity Name
Eligible under
Vintage 1 MSA/
non-MSA grouping
Eligible under
Vintage 2 MSA/
non-MSA grouping
17151 IllinoisPope CountyYESYES
17153 IllinoisPulaski CountyYESYES
17155 IllinoisPutnam CountyYESYES
17157 IllinoisRandolph CountyYESYES
17159 IllinoisRichland CountyNOYES
17165 IllinoisSaline CountyYESYES
17167 IllinoisSangamon CountyYESYES
17177 IllinoisStephenson CountyYESYES
17181 IllinoisUnion CountyYESYES
17183 IllinoisVermilion CountyYESYES
17185 IllinoisWabash CountyYESYES
17189 IllinoisWashington CountyYESYES
17191 IllinoisWayne CountyYESYES
17193 IllinoisWhite CountyYESYES
17195 IllinoisWhiteside CountyYESYES
17197 IllinoisWill CountyYESYES
17199 IllinoisWilliamson CountyYESYES
1873 IndianaJasper CountyYESYES
1889 IndianaLake CountyYESYES
18111 IndianaNewton CountyYESYES
18127 IndianaPorter CountyYESYES
211 KentuckyAdair CountyYESYES
213 KentuckyAllen CountyYESYES
215 KentuckyAnderson CountyYESYES
217 KentuckyBallard CountyYESYES
219 KentuckyBarren CountyYESYES
2111 KentuckyBath CountyYESYES
2113 KentuckyBell CountyYESYES
2119 KentuckyBoyd CountyYESYES
2121 KentuckyBoyle CountyYESYES
2125 KentuckyBreathitt CountyYESYES
2127 KentuckyBreckinridge CountyYESYES
2131 KentuckyButler CountyYESYES
2133 KentuckyCaldwell CountyYESYES
2135 KentuckyCalloway CountyYESYES
2139 KentuckyCarlisle CountyYESYES
2141 KentuckyCarroll CountyYESYES
2143 KentuckyCarter CountyYESYES
2145 KentuckyCasey CountyYESYES
2151 KentuckyClay CountyYESYES
2153 KentuckyClinton CountyYESYES
2155 KentuckyCrittenden CountyYESYES
2157 KentuckyCumberland CountyYESYES

Bulletin No. 2026–27 9 June 29, 2026
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-Equivalent
Entity Name
Eligible under
Vintage 1 MSA/
non-MSA grouping
Eligible under
Vintage 2 MSA/
non-MSA grouping
2159 KentuckyDaviess CountyYESNO
2161 KentuckyEdmonson CountyYESYES
2163 KentuckyElliott CountyYESYES
2165 KentuckyEstill CountyYESYES
2169 KentuckyFleming CountyYESYES
2171 KentuckyFloyd CountyYESYES
2173 KentuckyFranklin CountyYESYES
2175 KentuckyFulton CountyYESYES
2179 KentuckyGarrard CountyYESYES
2183 KentuckyGraves CountyYESYES
2185 KentuckyGrayson CountyYESYES
2187 KentuckyGreen CountyYESYES
2189 KentuckyGreenup CountyYESYES
2191 KentuckyHancock CountyYESYES
2193 KentuckyHardin CountyYESNO
2195 KentuckyHarlan CountyYESYES
2197 KentuckyHarrison CountyYESYES
2199 KentuckyHart CountyYESYES
21101 KentuckyHenderson CountyNOYES
21105 KentuckyHickman CountyYESYES
21107 KentuckyHopkins CountyYESYES
21109 KentuckyJackson CountyYESYES
21115 KentuckyJohnson CountyYESYES
21119 KentuckyKnott CountyYESYES
21121 KentuckyKnox CountyYESYES
21123 KentuckyLarue CountyYESNO
21125 KentuckyLaurel CountyYESYES
21127 KentuckyLawrence CountyYESYES
21129 KentuckyLee CountyYESYES
21131 KentuckyLeslie CountyYESYES
21133 KentuckyLetcher CountyYESYES
21135 KentuckyLewis CountyYESYES
21137 KentuckyLincoln CountyYESYES
21139 KentuckyLivingston CountyYESYES
21141 KentuckyLogan CountyYESYES
21143 KentuckyLyon CountyYESYES
21145 KentuckyMcCracken CountyYESYES
21147 KentuckyMcCreary CountyYESYES
21149 KentuckyMcLean CountyYESNO
21151 KentuckyMadison CountyYESYES
21153 KentuckyMagoffin CountyYESYES
21155 KentuckyMarion CountyYESYES
21157 KentuckyMarshall CountyYESYES

June 29, 2026 10 Bulletin No. 2026–27
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-Equivalent
Entity Name
Eligible under
Vintage 1 MSA/
non-MSA grouping
Eligible under
Vintage 2 MSA/
non-MSA grouping
21159 KentuckyMartin CountyYESYES
21161 KentuckyMason CountyYESYES
21163 KentuckyMeade CountyYESNO
21165 KentuckyMenifee CountyYESYES
21167 KentuckyMercer CountyYESYES
21169 KentuckyMetcalfe CountyYESYES
21171 KentuckyMonroe CountyYESYES
21173 KentuckyMontgomery CountyYESYES
21175 KentuckyMorgan CountyYESYES
21177 KentuckyMuhlenberg CountyYESYES
21179 KentuckyNelson CountyYESNO
21181 KentuckyNicholas CountyYESYES
21183 KentuckyOhio CountyYESYES
21187 KentuckyOwen CountyYESYES
21189 KentuckyOwsley CountyYESYES
21193 KentuckyPerry CountyYESYES
21195 KentuckyPike CountyYESYES
21197 KentuckyPowell CountyYESYES
21199 KentuckyPulaski CountyYESYES
21201 KentuckyRobertson CountyYESYES
21203 KentuckyRockcastle CountyYESYES
21205 KentuckyRowan CountyYESYES
21207 KentuckyRussell CountyYESYES
21213 KentuckySimpson CountyYESYES
21217 KentuckyTaylor CountyYESYES
21219 KentuckyTodd CountyYESYES
21223 KentuckyTrimble CountyNOYES
21225 KentuckyUnion CountyYESYES
21227 KentuckyWarren CountyYESYES
21229 KentuckyWashington CountyYESYES
21231 KentuckyWayne CountyYESYES
21233 KentuckyWebster CountyYESYES
21235 KentuckyWhitley CountyYESYES
21237 KentuckyWolfe CountyYESYES
223 LouisianaAllen ParishYESYES
227 LouisianaAssumption ParishYESNO
229 LouisianaAvoyelles ParishYESYES
2211 LouisianaBeauregard ParishYESYES
2213 LouisianaBienville ParishYESYES
2219 LouisianaCalcasieu ParishYESYES
2221 LouisianaCaldwell ParishYESYES
2223 LouisianaCameron ParishYESYES
2225 LouisianaCatahoula ParishYESYES

Bulletin No. 2026–27 11 June 29, 2026
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-Equivalent
Entity Name
Eligible under
Vintage 1 MSA/
non-MSA grouping
Eligible under
Vintage 2 MSA/
non-MSA grouping
2227 LouisianaClaiborne ParishYESYES
2229 LouisianaConcordia ParishYESYES
2235 LouisianaEast Carroll ParishYESYES
2239 LouisianaEvangeline ParishYESYES
2241 LouisianaFranklin ParishYESYES
2245 LouisianaIberia ParishNOYES
2249 LouisianaJackson ParishYESYES
2251 LouisianaJefferson ParishNOYES
2253 LouisianaJefferson Davis ParishYESYES
2259 LouisianaLaSalle ParishYESYES
2261 LouisianaLincoln ParishYESYES
2265 LouisianaMadison ParishYESYES
2267 LouisianaMorehouse ParishYESYES
2269 LouisianaNatchitoches ParishYESYES
2271 LouisianaOrleans ParishNOYES
2273 LouisianaOuachita ParishYESYES
2275 LouisianaPlaquemines ParishNOYES
2281 LouisianaRed River ParishYESYES
2283 LouisianaRichland ParishYESYES
2285 LouisianaSabine ParishYESYES
2287 LouisianaSt. Bernard ParishNOYES
2289 LouisianaSt. Charles ParishNOYES
2293 LouisianaSt. James ParishNOYES
2295 LouisianaSt. John the Baptist ParishNOYES
2297 LouisianaSt. Landry ParishYESYES
22101 LouisianaSt. Mary ParishYESYES
22105 LouisianaTangipahoa ParishYESYES
22107 LouisianaTensas ParishYESYES
22111 LouisianaUnion ParishYESYES
22115 LouisianaVernon ParishYESYES
22117 LouisianaWashington ParishYESYES
22119 LouisianaWebster ParishNOYES
22123 LouisianaWest Carroll ParishYESYES
22127 LouisianaWinn ParishYESYES
241 MarylandAllegany CountyYESYES
2411 MarylandCaroline CountyNOYES
2415 MarylandCecil CountyYESYES
2419 MarylandDorchester CountyNOYES
2423 MarylandGarrett CountyNOYES
2429 MarylandKent CountyNOYES
2441 MarylandTalbot CountyNOYES
2447 MarylandWorcester CountyNOYES
251 MassachusettsBarnstable CountyYESYES

June 29, 2026 12 Bulletin No. 2026–27
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-Equivalent
Entity Name
Eligible under
Vintage 1 MSA/
non-MSA grouping
Eligible under
Vintage 2 MSA/
non-MSA grouping
253 MassachusettsBerkshire CountyYESYES
257 MassachusettsDukes CountyYESYES
2511 MassachusettsFranklin CountyYESYES
2513 MassachusettsHampden CountyNOYES
2519 MassachusettsNantucket CountyYESYES
2527 MassachusettsWorcester CountyYESYES
261 MichiganAlcona CountyYESYES
263 MichiganAlger CountyYESYES
265 MichiganAllegan CountyYESNO
267 MichiganAlpena CountyYESYES
269 MichiganAntrim CountyYESYES
2611 MichiganArenac CountyYESYES
2613 MichiganBaraga CountyYESYES
2617 MichiganBay CountyYESYES
2619 MichiganBenzie CountyYESYES
2623 MichiganBranch CountyYESNO
2625 MichiganCalhoun CountyYESYES
2629 MichiganCharlevoix CountyYESYES
2631 MichiganCheboygan CountyYESYES
2633 MichiganChippewa CountyYESYES
2635 MichiganClare CountyYESYES
2639 MichiganCrawford CountyYESYES
2641 MichiganDelta CountyYESYES
2643 MichiganDickinson CountyYESYES
2647 MichiganEmmet CountyYESYES
2651 MichiganGladwin CountyYESYES
2653 MichiganGogebic CountyYESYES
2655 MichiganGrand Traverse CountyYESYES
2657 MichiganGratiot CountyYESYES
2659 MichiganHillsdale CountyYESNO
2661 MichiganHoughton CountyYESYES
2663 MichiganHuron CountyYESYES
2667 MichiganIonia CountyYESNO
2669 MichiganIosco CountyYESYES
2671 MichiganIron CountyYESYES
2673 MichiganIsabella CountyYESYES
2679 MichiganKalkaska CountyYESYES
2683 MichiganKeweenaw CountyYESYES
2685 MichiganLake CountyYESYES
2687 MichiganLapeer CountyYESYES
2689 MichiganLeelanau CountyYESYES
2691 MichiganLenawee CountyYESNO
2693 MichiganLivingston CountyYESYES

Bulletin No. 2026–27 13 June 29, 2026
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-Equivalent
Entity Name
Eligible under
Vintage 1 MSA/
non-MSA grouping
Eligible under
Vintage 2 MSA/
non-MSA grouping
2695 MichiganLuce CountyYESYES
2697 MichiganMackinac CountyYESYES
2699 MichiganMacomb CountyYESYES
26101 MichiganManistee CountyYESYES
26103 MichiganMarquette CountyYESYES
26105 MichiganMason CountyYESYES
26107 MichiganMecosta CountyYESYES
26109 MichiganMenominee CountyYESYES
26113 MichiganMissaukee CountyYESYES
26115 MichiganMonroe CountyYESYES
26119 MichiganMontmorency CountyYESYES
26123 MichiganNewaygo CountyYESYES
26125 MichiganOakland CountyYESYES
26127 MichiganOceana CountyYESYES
26129 MichiganOgemaw CountyYESYES
26131 MichiganOntonagon CountyYESYES
26133 MichiganOsceola CountyYESYES
26135 MichiganOscoda CountyYESYES
26137 MichiganOtsego CountyYESYES
26141 MichiganPresque Isle CountyYESYES
26143 MichiganRoscommon CountyYESYES
26145 MichiganSaginaw CountyYESYES
26147 MichiganSt. Clair CountyYESYES
26149 MichiganSt. Joseph CountyYESNO
26151 MichiganSanilac CountyYESYES
26153 MichiganSchoolcraft CountyYESYES
26155 MichiganShiawassee CountyYESYES
26157 MichiganTuscola CountyYESYES
26161 MichiganWashtenaw CountyYESYES
26163 MichiganWayne CountyYESYES
26165 MichiganWexford CountyYESYES
275 MinnesotaBecker CountyYESYES
277 MinnesotaBeltrami CountyYESYES
2711 MinnesotaBig Stone CountyNOYES
2717 MinnesotaCarlton CountyYESYES
2721 MinnesotaCass CountyYESYES
2723 MinnesotaChippewa CountyNOYES
2729 MinnesotaClearwater CountyYESYES
2733 MinnesotaCottonwood CountyNOYES
2735 MinnesotaCrow Wing CountyYESYES
2741 MinnesotaDouglas CountyYESYES
2751 MinnesotaGrant CountyYESYES
2757 MinnesotaHubbard CountyYESYES

June 29, 2026 14 Bulletin No. 2026–27
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-Equivalent
Entity Name
Eligible under
Vintage 1 MSA/
non-MSA grouping
Eligible under
Vintage 2 MSA/
non-MSA grouping
2763 MinnesotaJackson CountyNOYES
2767 MinnesotaKandiyohi CountyNOYES
2769 MinnesotaKittson CountyYESYES
2773 MinnesotaLac qui Parle CountyNOYES
2777 MinnesotaLake of the Woods CountyYESYES
2781 MinnesotaLincoln CountyNOYES
2783 MinnesotaLyon CountyNOYES
2785 MinnesotaMcLeod CountyNOYES
2787 MinnesotaMahnomen CountyYESYES
2789 MinnesotaMarshall CountyYESYES
2793 MinnesotaMeeker CountyNOYES
2797 MinnesotaMorrison CountyYESYES
27101 MinnesotaMurray CountyNOYES
27105 MinnesotaNobles CountyNOYES
27107 MinnesotaNorman CountyYESYES
27111 MinnesotaOtter Tail CountyYESYES
27113 MinnesotaPennington CountyYESYES
27117 MinnesotaPipestone CountyNOYES
27121 MinnesotaPope CountyYESYES
27125 MinnesotaRed Lake CountyYESYES
27127 MinnesotaRedwood CountyNOYES
27129 MinnesotaRenville CountyNOYES
27135 MinnesotaRoseau CountyYESYES
27137 MinnesotaSt. Louis CountyYESYES
27143 MinnesotaSibley CountyNOYES
27149 MinnesotaStevens CountyYESYES
27151 MinnesotaSwift CountyNOYES
27153 MinnesotaTodd CountyYESYES
27155 MinnesotaTraverse CountyYESYES
27159 MinnesotaWadena CountyYESYES
27167 MinnesotaWilkin CountyYESYES
27173 MinnesotaYellow Medicine CountyNOYES
281 MississippiAdams CountyYESYES
285 MississippiAmite CountyYESYES
287 MississippiAttala CountyNOYES
2811 MississippiBolivar CountyYESYES
2815 MississippiCarroll CountyYESYES
2821 MississippiClaiborne CountyYESYES
2827 MississippiCoahoma CountyYESYES
2837 MississippiFranklin CountyYESYES
2843 MississippiGrenada CountyYESYES
2851 MississippiHolmes CountyYESNO
2853 MississippiHumphreys CountyYESYES

Bulletin No. 2026–27 15 June 29, 2026
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-Equivalent
Entity Name
Eligible under
Vintage 1 MSA/
non-MSA grouping
Eligible under
Vintage 2 MSA/
non-MSA grouping
2855 MississippiIssaquena CountyYESYES
2863 MississippiJefferson CountyYESYES
2865 MississippiJefferson Davis CountyNOYES
2877 MississippiLawrence CountyYESYES
2879 MississippiLeake CountyNOYES
2883 MississippiLeflore CountyYESYES
2885 MississippiLincoln CountyYESYES
2891 MississippiMarion CountyNOYES
2897 MississippiMontgomery CountyYESYES
28107 MississippiPanola CountyYESYES
28113 MississippiPike CountyYESYES
28119 MississippiQuitman CountyYESYES
28125 MississippiSharkey CountyYESYES
28133 MississippiSunflower CountyYESYES
28135 MississippiTallahatchie CountyYESYES
28147 MississippiWalthall CountyYESYES
28149 MississippiWarren CountyYESYES
28151 MississippiWashington CountyYESYES
28157 MississippiWilkinson CountyYESYES
28161 MississippiYalobusha CountyYESYES
299 MissouriBarry CountyYESYES
2911 MissouriBarton CountyYESYES
2939 MissouriCedar CountyYESYES
2957 MissouriDade CountyYESYES
29109 MissouriLawrence CountyYESYES
29119 MissouriMcDonald CountyNOYES
29209 MissouriStone CountyYESYES
29213 MissouriTaney CountyYESYES
29217 MissouriVernon CountyYESYES
321 NevadaChurchill CountyYESYES
323 NevadaClark CountyYESYES
325 NevadaDouglas CountyYESYES
327 NevadaElko CountyYESYES
329 NevadaEsmeralda CountyYESYES
3211 NevadaEureka CountyYESYES
3213 NevadaHumboldt CountyYESYES
3215 NevadaLander CountyYESYES
3217 NevadaLincoln CountyYESYES
3219 NevadaLyon CountyYESNO
3221 NevadaMineral CountyYESYES
3223 NevadaNye CountyYESYES
3227 NevadaPershing CountyYESYES
3233 NevadaWhite Pine CountyYESYES

June 29, 2026 16 Bulletin No. 2026–27
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-Equivalent
Entity Name
Eligible under
Vintage 1 MSA/
non-MSA grouping
Eligible under
Vintage 2 MSA/
non-MSA grouping
341 New JerseyAtlantic CountyYESYES
345 New JerseyBurlington CountyYESYES
347 New JerseyCamden CountyYESYES
349 New JerseyCape May CountyNOYES
3415 New JerseyGloucester CountyYESYES
3433 New JerseySalem CountyYESYES
353 New MexicoCatron CountyYESYES
355 New MexicoChaves CountyYESYES
356 New MexicoCibola CountyYESYES
357 New MexicoColfax CountyYESYES
359 New MexicoCurry CountyYESYES
3511 New MexicoDe Baca CountyYESYES
3515 New MexicoEddy CountyYESYES
3517 New MexicoGrant CountyYESYES
3519 New MexicoGuadalupe CountyYESYES
3521 New MexicoHarding CountyYESYES
3523 New MexicoHidalgo CountyYESYES
3525 New MexicoLea CountyYESYES
3527 New MexicoLincoln CountyYESYES
3528 New MexicoLos Alamos CountyYESYES
3529 New MexicoLuna CountyYESYES
3531 New MexicoMcKinley CountyYESYES
3533 New MexicoMora CountyYESYES
3535 New MexicoOtero CountyYESYES
3537 New MexicoQuay CountyYESYES
3539 New MexicoRio Arriba CountyYESYES
3541 New MexicoRoosevelt CountyYESYES
3545 New MexicoSan Juan CountyYESYES
3547 New MexicoSan Miguel CountyYESYES
3551 New MexicoSierra CountyYESYES
3553 New MexicoSocorro CountyYESYES
3555 New MexicoTaos CountyYESYES
3559 New MexicoUnion CountyYESYES
3765 North CarolinaEdgecombe CountyYESYES
37127 North CarolinaNash CountyYESYES
391 OhioAdams CountyYESYES
393 OhioAllen CountyYESYES
395 OhioAshland CountyYESYES
397 OhioAshtabula CountyYESNO
399 OhioAthens CountyYESYES
3911 OhioAuglaize CountyYESYES
3913 OhioBelmont CountyYESYES
3919 OhioCarroll CountyYESYES

Bulletin No. 2026–27 17 June 29, 2026
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-Equivalent
Entity Name
Eligible under
Vintage 1 MSA/
non-MSA grouping
Eligible under
Vintage 2 MSA/
non-MSA grouping
3921 OhioChampaign CountyYESYES
3927 OhioClinton CountyYESYES
3929 OhioColumbiana CountyYESYES
3931 OhioCoshocton CountyYESYES
3933 OhioCrawford CountyYESYES
3937 OhioDarke CountyYESYES
3939 OhioDefiance CountyYESYES
3941 OhioDelaware CountyYESYES
3943 OhioErie CountyYESNO
3945 OhioFairfield CountyYESYES
3947 OhioFayette CountyYESYES
3949 OhioFranklin CountyYESYES
3951 OhioFulton CountyYESYES
3953 OhioGallia CountyYESYES
3959 OhioGuernsey CountyYESYES
3963 OhioHancock CountyYESYES
3965 OhioHardin CountyYESYES
3967 OhioHarrison CountyYESYES
3969 OhioHenry CountyYESYES
3971 OhioHighland CountyYESYES
3973 OhioHocking CountyYESYES
3975 OhioHolmes CountyYESYES
3977 OhioHuron CountyYESYES
3979 OhioJackson CountyYESYES
3981 OhioJefferson CountyYESYES
3983 OhioKnox CountyYESYES
3987 OhioLawrence CountyYESYES
3989 OhioLicking CountyYESYES
3991 OhioLogan CountyYESYES
3995 OhioLucas CountyYESYES
3997 OhioMadison CountyYESYES
3999 OhioMahoning CountyYESYES
39101 OhioMarion CountyYESYES
39105 OhioMeigs CountyYESYES
39107 OhioMercer CountyYESYES
39111 OhioMonroe CountyYESYES
39115 OhioMorgan CountyYESYES
39117 OhioMorrow CountyYESYES
39119 OhioMuskingum CountyYESYES
39121 OhioNoble CountyYESYES
39123 OhioOttawa CountyYESNO
39125 OhioPaulding CountyYESYES
39127 OhioPerry CountyYESYES

June 29, 2026 18 Bulletin No. 2026–27
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-Equivalent
Entity Name
Eligible under
Vintage 1 MSA/
non-MSA grouping
Eligible under
Vintage 2 MSA/
non-MSA grouping
39129 OhioPickaway CountyYESYES
39131 OhioPike CountyYESYES
39133 OhioPortage CountyYESYES
39135 OhioPreble CountyYESYES
39137 OhioPutnam CountyYESYES
39139 OhioRichland CountyYESYES
39141 OhioRoss CountyYESYES
39143 OhioSandusky CountyYESYES
39145 OhioScioto CountyYESYES
39147 OhioSeneca CountyYESYES
39149 OhioShelby CountyYESYES
39151 OhioStark CountyYESYES
39153 OhioSummit CountyYESYES
39155 OhioTrumbull CountyYESYES
39157 OhioTuscarawas CountyYESYES
39159 OhioUnion CountyYESYES
39161 OhioVan Wert CountyYESYES
39163 OhioVinton CountyYESYES
39167 OhioWashington CountyYESYES
39169 OhioWayne CountyYESYES
39171 OhioWilliams CountyYESYES
39173 OhioWood CountyYESYES
39175 OhioWyandot CountyYESYES
415 OregonClackamas CountyYESYES
419 OregonColumbia CountyYESYES
4129 OregonJackson CountyYESYES
4151 OregonMultnomah CountyYESYES
4167 OregonWashington CountyYESYES
4171 OregonYamhill CountyYESYES
429 PennsylvaniaBedford CountyYESYES
4211 PennsylvaniaBerks CountyYESYES
4215 PennsylvaniaBradford CountyYESYES
4217 PennsylvaniaBucks CountyYESYES
4221 PennsylvaniaCambria CountyYESYES
4223 PennsylvaniaCameron CountyYESYES
4229 PennsylvaniaChester CountyYESYES
4231 PennsylvaniaClarion CountyYESYES
4233 PennsylvaniaClearfield CountyYESYES
4235 PennsylvaniaClinton CountyYESYES
4237 PennsylvaniaColumbia CountyYESYES
4239 PennsylvaniaCrawford CountyYESYES
4245 PennsylvaniaDelaware CountyYESYES
4247 PennsylvaniaElk CountyYESYES

Bulletin No. 2026–27 19 June 29, 2026
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-Equivalent
Entity Name
Eligible under
Vintage 1 MSA/
non-MSA grouping
Eligible under
Vintage 2 MSA/
non-MSA grouping
4249 PennsylvaniaErie CountyYESYES
4253 PennsylvaniaForest CountyYESYES
4257 PennsylvaniaFulton CountyYESYES
4259 PennsylvaniaGreene CountyYESYES
4261 PennsylvaniaHuntingdon CountyYESYES
4263 PennsylvaniaIndiana CountyYESYES
4265 PennsylvaniaJefferson CountyYESYES
4267 PennsylvaniaJuniata CountyYESYES
4269 PennsylvaniaLackawanna CountyYESYES
4273 PennsylvaniaLawrence CountyYESNO
4279 PennsylvaniaLuzerne CountyYESYES
4281 PennsylvaniaLycoming CountyYESYES
4283 PennsylvaniaMcKean CountyYESYES
4285 PennsylvaniaMercer CountyYESYES
4287 PennsylvaniaMifflin CountyYESYES
4289 PennsylvaniaMonroe CountyNOYES
4291 PennsylvaniaMontgomery CountyYESYES
4293 PennsylvaniaMontour CountyYESYES
4297 PennsylvaniaNorthumberland CountyYESYES
42101 PennsylvaniaPhiladelphia CountyYESYES
42103 PennsylvaniaPike CountyNOYES
42105 PennsylvaniaPotter CountyYESYES
42107 PennsylvaniaSchuylkill CountyYESYES
42109 PennsylvaniaSnyder CountyYESYES
42111 PennsylvaniaSomerset CountyYESYES
42113 PennsylvaniaSullivan CountyYESYES
42115 PennsylvaniaSusquehanna CountyYESYES
42117 PennsylvaniaTioga CountyYESYES
42119 PennsylvaniaUnion CountyYESYES
42121 PennsylvaniaVenango CountyYESYES
42123 PennsylvaniaWarren CountyYESYES
42127 PennsylvaniaWayne CountyYESYES
42131 PennsylvaniaWyoming CountyYESYES
4517 South CarolinaCalhoun CountyYESYES
4539 South CarolinaFairfield CountyYESYES
4555 South CarolinaKershaw CountyYESYES
4563 South CarolinaLexington CountyYESYES
4579 South CarolinaRichland CountyYESYES
4581 South CarolinaSaluda CountyYESYES
485 TexasAngelina CountyYESYES
487 TexasAransas CountyYESYES
4815 TexasAustin CountyYESYES
4825 TexasBee CountyYESYES

June 29, 2026 20 Bulletin No. 2026–27
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-Equivalent
Entity Name
Eligible under
Vintage 1 MSA/
non-MSA grouping
Eligible under
Vintage 2 MSA/
non-MSA grouping
4837 TexasBowie CountyYESYES
4839 TexasBrazoria CountyYESYES
4847 TexasBrooks CountyYESYES
4857 TexasCalhoun CountyYESYES
4871 TexasChambers CountyYESYES
4889 TexasColorado CountyYESYES
48123 TexasDeWitt CountyYESYES
48127 TexasDimmit CountyYESYES
48131 TexasDuval CountyYESYES
48137 TexasEdwards CountyYESYES
48141 TexasEl Paso CountyYESYES
48157 TexasFort Bend CountyYESYES
48163 TexasFrio CountyNOYES
48167 TexasGalveston CountyYESYES
48177 TexasGonzales CountyYESYES
48183 TexasGregg CountyYESYES
48199 TexasHardin CountyYESYES
48201 TexasHarris CountyYESYES
48203 TexasHarrison CountyNOYES
48215 TexasHidalgo CountyYESYES
48225 TexasHouston CountyYESYES
48229 TexasHudspeth CountyYESYES
48239 TexasJackson CountyYESYES
48241 TexasJasper CountyYESYES
48245 TexasJefferson CountyYESYES
48247 TexasJim Hogg CountyYESYES
48249 TexasJim Wells CountyYESYES
48255 TexasKarnes CountyYESYES
48261 TexasKenedy CountyYESYES
48271 TexasKinney CountyYESYES
48273 TexasKleberg CountyYESYES
48283 TexasLa Salle CountyYESYES
48285 TexasLavaca CountyYESYES
48291 TexasLiberty CountyYESYES
48297 TexasLive Oak CountyYESYES
48311 TexasMcMullen CountyYESYES
48321 TexasMatagorda CountyYESYES
48323 TexasMaverick CountyYESYES
48339 TexasMontgomery CountyYESYES
48347 TexasNacogdoches CountyYESYES
48351 TexasNewton CountyYESYES
48355 TexasNueces CountyYESYES
48361 TexasOrange CountyYESYES

Bulletin No. 2026–27 21 June 29, 2026
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-Equivalent
Entity Name
Eligible under
Vintage 1 MSA/
non-MSA grouping
Eligible under
Vintage 2 MSA/
non-MSA grouping
48365 TexasPanola CountyNOYES
48373 TexasPolk CountyYESYES
48385 TexasReal CountyYESYES
48391 TexasRefugio CountyYESYES
48401 TexasRusk CountyYESYES
48403 TexasSabine CountyYESYES
48405 TexasSan Augustine CountyYESYES
48407 TexasSan Jacinto CountyYESYES
48409 TexasSan Patricio CountyYESYES
48419 TexasShelby CountyYESYES
48427 TexasStarr CountyYESYES
48455 TexasTrinity CountyYESYES
48457 TexasTyler CountyYESYES
48459 TexasUpshur CountyYESYES
48463 TexasUvalde CountyYESYES
48465 TexasVal Verde CountyYESYES
48473 TexasWaller CountyYESYES
48479 TexasWebb CountyYESYES
48481 TexasWharton CountyYESYES
48489 TexasWillacy CountyYESYES
48505 TexasZapata CountyYESYES
48507 TexasZavala CountyYESYES
5121 VirginiaBland CountyYESYES
5127 VirginiaBuchanan CountyYESYES
5135 VirginiaCarroll CountyYESYES
5151 VirginiaDickenson CountyYESYES
5177 VirginiaGrayson CountyYESYES
5189 VirginiaHenry CountyYESYES
51105 VirginiaLee CountyYESYES
51141 VirginiaPatrick CountyYESYES
51167 VirginiaRussell CountyYESYES
51173 VirginiaSmyth CountyYESYES
51185 VirginiaTazewell CountyYESYES
51195 VirginiaWise CountyYESYES
51197 VirginiaWythe CountyYESYES
51640 VirginiaGalax cityYESYES
51690 VirginiaMartinsville cityYESYES
51720 VirginiaNorton cityYESYES
535 WashingtonBenton CountyYESYES
5311 WashingtonClark CountyYESYES
5315 WashingtonCowlitz CountyYESYES
5321 WashingtonFranklin CountyYESYES
5357 WashingtonSkagit CountyYESYES

June 29, 2026 22 Bulletin No. 2026–27
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-Equivalent
Entity Name
Eligible under
Vintage 1 MSA/
non-MSA grouping
Eligible under
Vintage 2 MSA/
non-MSA grouping
5359 WashingtonSkamania CountyYESYES
5373 WashingtonWhatcom CountyYESYES
541 West VirginiaBarbour CountyYESYES
545 West VirginiaBoone CountyYESYES
547 West VirginiaBraxton CountyYESYES
549 West VirginiaBrooke CountyYESYES
5411 West VirginiaCabell CountyYESYES
5413 West VirginiaCalhoun CountyYESYES
5415 West VirginiaClay CountyYESYES
5417 West VirginiaDoddridge CountyYESYES
5419 West VirginiaFayette CountyYESYES
5421 West VirginiaGilmer CountyYESYES
5423 West VirginiaGrant CountyYESYES
5425 West VirginiaGreenbrier CountyYESYES
5429 West VirginiaHancock CountyYESYES
5431 West VirginiaHardy CountyYESYES
5433 West VirginiaHarrison CountyYESYES
5435 West VirginiaJackson CountyYESYES
5439 West VirginiaKanawha CountyYESYES
5441 West VirginiaLewis CountyYESYES
5443 West VirginiaLincoln CountyYESYES
5445 West VirginiaLogan CountyYESYES
5447 West VirginiaMcDowell CountyYESYES
5449 West VirginiaMarion CountyYESYES
5451 West VirginiaMarshall CountyYESYES
5453 West VirginiaMason CountyYESYES
5455 West VirginiaMercer CountyYESYES
5457 West VirginiaMineral CountyYESYES
5459 West VirginiaMingo CountyYESYES
5463 West VirginiaMonroe CountyYESYES
5465 West VirginiaMorgan CountyYESNO
5467 West VirginiaNicholas CountyYESYES
5469 West VirginiaOhio CountyYESYES
5471 West VirginiaPendleton CountyYESYES
5473 West VirginiaPleasants CountyYESYES
5475 West VirginiaPocahontas CountyYESYES
5479 West VirginiaPutnam CountyYESYES
5481 West VirginiaRaleigh CountyYESYES
5483 West VirginiaRandolph CountyYESYES
5485 West VirginiaRitchie CountyYESYES
5487 West VirginiaRoane CountyYESYES
5489 West VirginiaSummers CountyYESYES
5491 West VirginiaTaylor CountyYESYES

Bulletin No. 2026–27 23 June 29, 2026
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-Equivalent
Entity Name
Eligible under
Vintage 1 MSA/
non-MSA grouping
Eligible under
Vintage 2 MSA/
non-MSA grouping
5493 West VirginiaTucker CountyYESYES
5495 West VirginiaTyler CountyYESYES
5497 West VirginiaUpshur CountyYESYES
5499 West VirginiaWayne CountyYESYES
54101 West VirginiaWebster CountyYESYES
54103 West VirginiaWetzel CountyYESYES
54105 West VirginiaWirt CountyYESYES
54107 West VirginiaWood CountyYESYES
54109 West VirginiaWyoming CountyYESYES
5531 WisconsinDouglas CountyYESYES
5559 WisconsinKenosha CountyYESNO
7215 Puerto RicoArroyo MunicipioYESYES
7257 Puerto RicoGuayama MunicipioYESYES
72109 Puerto RicoPatillas MunicipioYESYES

June 29, 2026 24 Bulletin No. 2026–27
Notice 2026-39 Appendix 2: Additional census tracts in which a coal mine has closed after December 31, 1999, or in which
a coal-fired electric generating unit has been retired after December 31, 2009, and directly adjoining tracts that were not
included in Appendix C to Notice 2023-29, Appendix 3 to Notice 2023-47, Appendix 2 to Notice 2024-48, or Appendix 4 to
Notice 2025-31
State NameCounty or County-
Equivalent Entity
Name
2020 Census
Tract Number
FIPS code
Tract TypeReason
AlabamaCherokee County01019955702Mine closureData Update (Eligible since Jan. 1, 2023)
AlabamaCherokee County01019955802Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
AlabamaDeKalb County01049961000Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
AlabamaDeKalb County01049961300Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
ArizonaCoconino County04005945100Directly adjoiningDirectly Adjoining New Closure
ArizonaNavajo County04017940008Directly adjoiningDirectly Adjoining New Closure
ArizonaNavajo County04017940012Directly adjoiningDirectly Adjoining New Closure
ArizonaNavajo County04017942400Directly adjoiningDirectly Adjoining New Closure
GeorgiaChattooga County13055010300Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
IllinoisHamilton County17065973300Directly adjoiningDirectly Adjoining New Closure
MaineYork County23031037000Directly adjoiningDirectly Adjoining New Closure
MaineYork County23031038002Directly adjoiningDirectly Adjoining New Closure
MissouriAudrain County29007950300Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
MissouriBoone County29019001901Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
MissouriBoone County29019001904Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
MissouriChariton County29041470300Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
MissouriHoward County29089960100Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
MissouriMonroe County29137960300Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
MissouriRandolph County29175490100Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
MissouriRandolph County29175490200Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
MissouriRandolph County29175490400Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
MissouriRandolph County29175490500Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
MissouriRandolph County29175490600Mine closureData Update (Eligible since Jan. 1, 2023)
New
Hampshire
Rockingham County33015069100Directly adjoiningDirectly Adjoining New Closure
New
Hampshire
Rockingham County33015069200Directly adjoiningDirectly Adjoining New Closure

Bulletin No. 2026–27 25 June 29, 2026
State NameCounty or County-
Equivalent Entity
Name
2020 Census
Tract Number
FIPS code
Tract TypeReason
New
Hampshire
Rockingham County33015069300Generating unit
retirement
New Retirement
New
Hampshire
Rockingham County33015107100Directly adjoiningDirectly Adjoining New Closure
New
Hampshire
Rockingham County33015107200Directly adjoiningDirectly Adjoining New Closure
New
Hampshire
Rockingham County33015107400Directly adjoiningDirectly Adjoining New Closure
New
Hampshire
Rockingham County33015107500Directly adjoiningDirectly Adjoining New Closure
OhioAthens County39009973800Directly adjoiningDirectly Adjoining New Closure
OhioJackson County39079957200Directly adjoiningDirectly Adjoining New Closure
OhioVinton County39163953000Directly adjoiningDirectly Adjoining New Closure
OhioVinton County39163953100Directly adjoiningDirectly Adjoining New Closure
OklahomaLe Flore County40079040102Directly adjoiningDirectly Adjoining New Closure
OklahomaLe Flore County40079040198Directly adjoiningDirectly Adjoining New Closure
OklahomaSequoyah County40135030401Directly adjoiningDirectly Adjoining New Closure
OklahomaSequoyah County40135030404Directly adjoiningDirectly Adjoining New Closure
PennsylvaniaBradford County42015951400Directly adjoiningDirectly Adjoining New Closure
PennsylvaniaFayette County42051260401Directly adjoiningDirectly Adjoining New Closure
PennsylvaniaLuzerne County42079217500Directly adjoiningDirectly Adjoining New Closure
PennsylvaniaLuzerne County42079217600Directly adjoiningDirectly Adjoining New Closure
PennsylvaniaLycoming County42081010100Directly adjoiningDirectly Adjoining New Closure
PennsylvaniaLycoming County42081010200Directly adjoiningDirectly Adjoining New Closure
PennsylvaniaTioga County42117950500Directly adjoiningDirectly Adjoining New Closure
PennsylvaniaTioga County42117950700Directly adjoiningDirectly Adjoining New Closure
PennsylvaniaTioga County42117950900Directly adjoiningDirectly Adjoining New Closure
PennsylvaniaTioga County42117951000Mine closureNew Closure
PennsylvaniaWestmoreland
County
42129806300Directly adjoiningDirectly Adjoining New Closure
PennsylvaniaWestmoreland
County
42129806400Directly adjoiningDirectly Adjoining New Closure
UtahJuab County49023010200Directly adjoiningDirectly Adjoining New Closure
UtahMillard County49027974100Generating unit
retirement
New Retirement
UtahMillard County49027974200Directly adjoiningDirectly Adjoining New Closure
UtahMillard County49027974300Directly adjoiningDirectly Adjoining New Closure

June 29, 2026 26 Bulletin No. 2026–27
Notice 2026-39 Appendix 3: Subset of census tracts from Notice 2026-39 Appendix 2 that are newly identified as Coal Closure
census tracts based on location data that has been corrected since the publication of Notice 2025-31
State NameCounty or County-
Equivalent Entity
Name
2020 Census
Tract Number
FIPS code
Tract TypeReason
AlabamaCherokee County01019955702Mine closureData Update (Eligible since Jan. 1, 2023)
AlabamaCherokee County01019955802Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
AlabamaDeKalb County01049961000Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
AlabamaDeKalb County01049961300Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
GeorgiaChattooga County13055010300Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
MissouriAudrain County29007950300Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
MissouriBoone County29019001901Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
MissouriBoone County29019001904Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
MissouriChariton County29041470300Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
MissouriHoward County29089960100Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
MissouriMonroe County29137960300Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
MissouriRandolph County29175490100Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
MissouriRandolph County29175490200Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
MissouriRandolph County29175490400Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
MissouriRandolph County29175490500Directly adjoiningDirectly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)

Bulletin No. 2026–27 i June 29, 2026
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.

June 29, 2026 ii Bulletin No. 2026–27
Numerical Finding List
1
Bulletin 2026–27
Notices:
2026-39, 2026-27 I.R.B. 1
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2026–27 through 2026–52 is in Internal Revenue Bulletin
2025–52, dated December 21, 2025.

Bulletin No. 2026–27 iii June 29, 2026
Finding List of Current Actions on
Previously Published Items
1
Bulletin 2026–27
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2026–27 through 2026–52 is in Internal Revenue Bulletin
2025–52, dated December 21, 2025.

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