Internal Revenue Bulletin 2026-1 (PDF rendition): IRS Revenue Procedures

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Bulletin No. 2026–1
December 29, 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
Rev. Proc. 2026-1, page 1.
This revenue procedure contains revised procedures for
letter rulings and information letters issued by the Associ-
ate Chief Counsel (Corporate), Associate Chief Counsel
(Employee Benefits, Exempt Organizations, and Employment
Taxes), Associate Chief Counsel (Energy, Credits, and Excise
Tax), Associate Chief Counsel (Financial Institutions and Prod-
ucts), Associate Chief Counsel (Income Tax and Accounting),
Associate Chief Counsel (International), Associate Chief
Counsel (Passthroughs, Trusts, and Estates), and Associate
Chief Counsel (Procedure and Administration). This revenue
procedure also contains procedures for determination letters
issued by the Large Business and International Division, Small
Business/Self Employed Division, Wage and Investment Divi-
sion, and Tax Exempt and Government Entities Division. Rev.
Proc. 2025-1, 2025-1 I.R.B. 1, is superseded.
Rev. Proc. 2026-2, page 119.
This revenue procedure explains when and how an Associate
office within the Office of Chief Counsel provides technical
advice, conveyed in technical advice memoranda (TAMs). It
also explains the rights that a taxpayer has when a field office
requests a TAM regarding a tax matter. Rev. Proc. 2025-2,
2025-1 I.R.B. 118, is superseded.
Rev. Proc. 2026-3, page 143.
This revenue procedure provides a revised list of areas under
the jurisdiction of the Associate Chief Counsel (Corporate),
the Associate Chief Counsel (Employee Benefits, Exempt
Organizations, and Employment Taxes), the Associate Chief
Counsel (Energy, Credits, and Excise Tax), the Associate
Chief Counsel (Financial Institutions and Products), the Asso-
ciate Chief Counsel (Income Tax and Accounting), the Asso-
ciate Chief Counsel (Passthroughs, Trusts, and Estates), and
the Associate Chief Counsel (Procedure and Administration)
relating to issues on which the Internal Revenue Service will
not issue letter rulings or determination letters. Rev. Proc.
2025-3, 2025-1 I.R.B. 142, is superseded.
EMPLOYEE PLANS
Rev. Proc. 2026-4, page 160.
This revenue procedure contains updates relating to the
types of advice the Internal Revenue Service provides to
taxpayers on issues under the jurisdiction of the Com-
missioner, Tax Exempt and Government Entities Division,
Employee Plans Rulings and Agreements, and the proce-
dures that apply to requests for determination letters and
private letter rulings. Rev. Proc. 2025-4, 2025-1 I.R.B.
158, is superseded.
EXEMPT ORGANIZATIONS
Rev. Proc. 2026-5, page 258.
This revenue procedure sets forth procedures for issu-
ing determination letters on issues under the jurisdiction
of the Director, Exempt Organizations (EO) Rulings and
Agreements. Specifically, it explains the procedures for
issuing determination letters on tax-exempt status (in
response to applications for recognition of exemption
from Federal income tax under § 501 or § 521 other
than those subject to Rev. Proc. 2026-4, this Bulletin
(relating to pension, profit-sharing, stock bonus, annuity,
and employee stock ownership plans), private foundation
status, and other determinations related to tax-exempt
organizations. These procedures also apply to revoca-
tion or modification of determination letters. This reve-
nue procedure also provides guidance on the exhaustion
of administrative remedies for purposes of declaratory
judgment under § 7428. Finally, this revenue procedure
provides guidance on applicable user fees for requesting
determination letters. Rev. Proc. 2025-5, 2025-1 I.R.B.
260, is superseded.
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.
December 29, 2025 Bulletin No. 2026–1

Part III
26 CFR § 601.201: Rulings and determination letters.
Rev. Proc. 2026-1
TABLE OF CONTENTS
SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? .....................................7
.01 Description of terms used in this revenue procedure ......................................................7
.02 Updated annually .................................................................................8
SECTION 2. WHAT ARE THE FORMS IN WHICH THE SERVICE PROVIDES ADVICE TO TAXPAYERS? ....8
.01 Letter ruling .....................................................................................8
.02 Closing agreement ................................................................................8
.03 Determination letter ...............................................................................9
.04 Information letter .................................................................................9
.05 Oral advice ......................................................................................9
(1) No oral rulings and no written rulings in response to oral requests .......................................9
(2) Discussion possible on substantive issues .........................................................10
(3) Oral guidance is advisory only, and the Service is not bound by it ......................................10
SECTION 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN ADVICE UNDER THIS
REVENUE PROCEDURE? ..................................................................10
.01 Issues under the jurisdiction of the Associate Chief Counsel (Corporate) .....................................10
.02 Issues under the jurisdiction of the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and
Employment Taxes) ..............................................................................11
.03 Issues under the jurisdiction of the Associate Chief Counsel (Energy, Credits, and Excise Tax) ...................11
.04 Issues under the jurisdiction of the Associate Chief Counsel (Financial Institutions and Products) .................11
.05 Issues under the jurisdiction of the Associate Chief Counsel (Income Tax and Accounting) ......................11
.06 Issues under the jurisdiction of the Associate Chief Counsel (International) ..................................12
.07 Issues under the jurisdiction of the Associate Chief Counsel (Passthroughs, Trusts, and Estates) ..................12
.08 Issues under the jurisdiction of the Associate Chief Counsel (Procedure and Administration). . . . . . . . . . . . . . . . . . . . .12
SECTION 4. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER
DIFFERENT PROCEDURES? ...............................................................12
.01 Issues involving alcohol, tobacco, and firearms taxes ....................................................12
.02 Certain issues involving qualified retirement plans, individual retirement accounts (IRAs), and exempt
organizations ....................................................................................12
SECTION 5. UNDER WHAT CIRCUMSTANCES DO THE ASSOCIATE OFFICES ISSUE
LETTER RULINGS? ........................................................................13
.01 In income and gift tax matters ......................................................................13
.02 Special relief for late S corporation and related elections in lieu of letter ruling process .........................13
.03 A § 301.9100 request for extension of time for making an election or for other relief ...........................13
(1) Format of request ............................................................................13
(2) Period of limitation ...........................................................................13
(3) Taxpayer must notify the Associate office if examination of its return begins while the request is pending ......14
(4) Associate office will notify the examination agent, Appeals officer, or attorney of a § 301.9100 request if
the taxpayer’s return is being examined by a field office or is being considered by an Appeals office or
a Federal court ..............................................................................14
(5) Inclusion of statement required by section 4.04 of Rev. Proc. 2009-41 ..................................14
(6) Relief for late classification election .............................................................14
.04 Determinations under § 999(d) ......................................................................14
.05 In matters involving § 367 .........................................................................15
.06 In estate tax matters ..............................................................................15
.07 In matters involving additional estate tax under § 2032A(c) ...............................................15
Bulletin No. 2026–1 1 December 29, 2025

.08 In matters involving qualified domestic trusts under § 2056A ..............................................15
.09 In generation-skipping transfer tax matters ............................................................15
.10 In employment and excise tax matters ................................................................16
.11 In procedural and administrative matters ..............................................................16
.12 In Indian tribal government matters ..................................................................16
(1) Definition of Indian tribal government ............................................................16
(2) Inclusion in list of tribal governments ............................................................16
.13 On constructive sales price under § 4216(b) or § 4218(c) .................................................17
.14 In exempt organizations matters .....................................................................17
.15 In qualified retirement plan and IRA matters ...........................................................17
.16 A request to revoke an election .....................................................................18
.17 Under some circumstances before the issuance of a regulation or other published guidance ......................18
(1) Answer is clear or is reasonably certain ...........................................................18
(2) Answer is not reasonably certain ................................................................18
SECTION 6. UNDER WHAT CIRCUMSTANCES DOES THE SERVICE NOT ISSUE LETTER RULINGS
OR DETERMINATION LETTERS? ..........................................................18
.01 Ordinarily not if the request involves an issue under examination or consideration or in litigation .................18
.02 Ordinarily not in certain areas because of factual nature of the problem or for other reasons. . . . . . . . . . . . . . . . . . . . . .19
.03 Ordinarily not on part of an integrated transaction ......................................................19
.04 Ordinarily not on which of two entities is a common law employer .........................................19
.05 Ordinarily not to business associations or groups .......................................................19
.06 Ordinarily not where the request does not address the tax status, liability, or reporting obligations of the requester ....19
.07 Ordinarily not to foreign governments ................................................................20
.08 Ordinarily not on Federal tax consequences of proposed legislation .........................................20
.09 Ordinarily not before issuance of a regulation or other published guidance ...................................20
.10 Not on frivolous issues ............................................................................20
.11 No “comfort” letter rulings .........................................................................21
.12 Not on alternative plans or hypothetical situations ......................................................21
.13 Not on property conversions after return filed ..........................................................21
.14 Circumstances under which determination letters are not issued by a Director .................................21
SECTION 7. WHAT ARE THE GENERAL INSTRUCTIONS FOR REQUESTING LETTER RULINGS
AND DETERMINATION LETTERS? .........................................................22
.01 Documents and information required in all requests .....................................................22
(1) Complete statement of facts and other information .................................................22
(2) Copies of all contracts, wills, deeds, agreements, instruments, other documents pertinent to
the transaction, and foreign laws ................................................................23
(3) Analysis of material facts ......................................................................24
(4) Statement regarding whether same issue is presented in any return and additional information required for
§ 301.9100 requests ..........................................................................24
(5) Statement regarding whether same or similar issue was previously ruled on or whether a request
involving it was submitted or is currently pending ..................................................24
(6) Statement regarding interpretation of a substantive provision of an income or estate tax treaty ................25
(7) Statement regarding involvement of a transactional party located in a foreign country ......................25
(8) Letter from Bureau of Indian Affairs relating to a letter ruling request for recognition of Indian tribal
government status or status as a political subdivision of an Indian tribal government. .......................26
(9) Statement of supporting authorities ..............................................................26
(10) Statement of contrary authorities ................................................................26
(11) Statement identifying pending legislation .........................................................27
(12) Statement identifying information to be deleted from the public inspection copy of letter ruling or
determination letter
...........................................................................27
(13) Signature by taxpayer or authorized representative ..................................................28
(14) Authorized representatives .....................................................................29
(15) Power of Attorney and Declaration of Representative ................................................30
(16) Penalties of perjury statement ..................................................................31
(17) Sample format for a letter ruling request ..........................................................31
(18) Checklist for letter ruling requests ...............................................................32
December 29, 2025 2 Bulletin No. 2026–1

Bulletin No. 2026–1 3 December 29, 2025
.02 Additional procedural information required with request .................................................32
(1) To request separate letter rulings for multiple issues in a single situation .................................32
(2) Power of attorney used to indicate recipient or recipients of a copy or copies of a letter ruling or
a determination letter .........................................................................32
(3) To request a particular conclusion on a proposed transaction ..........................................33
(4) To request expedited handling ..................................................................33
(5) To request the receipt of any document related to letter ruling request by fax, electronic facsimile, or
encrypted email attachment ....................................................................34
(6) To request a conference .......................................................................35
.03 Letter ruling requests involving welfare benefit funds (including voluntary employees’ beneficiary associations
(VEBAs)) ......................................................................................35
.04 Submitting request for letter ruling or determination letter ................................................35
(1) Submission by mail ..........................................................................35
(2) Submission by electronic facsimile ..............................................................36
(3) Submission by encrypted email attachment ........................................................37
.05 Pending letter ruling requests .......................................................................38
(1) Circumstances under which the taxpayer with a pending letter ruling request must notify the Associate office ...38
(2) Taxpayer must notify the Associate office if a return is filed and must attach the request to the return ..........38
.06 When to attach letter ruling or determination letter to return ...............................................39
.07 How
to check on status of request for letter ruling or determination letter ....................................39
.08 Request for letter ruling or determination letter may be withdrawn or Associate office may decline to issue
letter ruling .....................................................................................39
(1) In general ..................................................................................39
(2) Notification of appropriate Service official ........................................................39
SECTION 8. HOW DO THE ASSOCIATE OFFICES HANDLE LETTER RULING REQUESTS? ...............40
.01 Technical Services Support Branch receives, initially controls, and refers the requests to the appropriate
Associate office ..................................................................................40
.02 Branch representative of the Associate office contacts taxpayer within 21 calendar days ........................40
.03 Determines if transaction can be modified to obtain favorable letter ruling ...................................40
.04 Not bound by informal opinion expressed .............................................................40
.05 May request additional information ..................................................................40
(1) Additional information must be submitted within 21 calendar days .....................................40
(2) Extension of reply period if justified and approved ..................................................42
(3) Letter ruling request closed if the taxpayer does not submit additional information .........................42
(4) Penalties of perjury statement ..................................................................42
(5) Transmitting request and submitting additional information by fax, electronic facsimile, or encrypted email
attachment ..................................................................................42
(6) Submitting additional information by mail ........................................................42
(7) Identifying information .......................................................................43
.06 Near the completion of the ruling process, advises the taxpayer of conclusions and, if the Associate office will
rule adversely, offers the taxpayer the opportunity to withdraw the letter ruling request .........................43
.07 May request that taxpayer submit draft proposed letter ruling near the completion of the ruling process ............43
.08 Issues separate letter rulings for substantially identical letter rulings, but generally issues a single letter ruling
for related § 301.9100 letter rulings, for related § 1362(f) letter rulings, and for related § 2642(g) letter rulings ......44
(1) Substantially identical letter rulings ..............................................................44
(2) Related § 301.9100 letter rulings ................................................................44
(3) Related § 1362(f) letter rulings ..................................................................44
(4) Related § 2642(g) letter rulings .................................................................44
.09 Sends a copy of the letter ruling to appropriate Service official .............................................44
SECTION 9.
WHAT ARE THE SPECIFIC AND ADDITIONAL PROCEDURES FOR A REQUEST FOR A
CHANGE IN METHOD OF ACCOUNTING FROM THE ASSOCIATE OFFICES? ................45
.01 Automatic and non-automatic change in method of accounting requests .....................................45
(1) Automatic change in method of accounting .......................................................45
(2) Non-automatic change in method of accounting ....................................................45
.02 Ordinarily only one change in method of accounting on a Form 3115, Application for Change in Accounting
Method, and a separate Form 3115 for each taxpayer and for each separate and distinct trade or business ...........45

December 29, 2025 4 Bulletin No. 2026–1
.03 Information required with a Form 3115 ...............................................................46
(1) Facts and other information requested on Form 3115 and in applicable revenue procedures ..................46
(2) Statement of contrary authorities ................................................................46
(3) Copies of all contracts, agreements, and other documents .............................................47
(4) Analysis of material facts .....................................................................47
(5) Information regarding whether same issue is in an earlier return under examination ........................47
(6) Statement regarding prior requests for a change in method of accounting and other pending requests ..........47
(7) Statement identifying pending legislation .........................................................48
(8) Authorized representatives .....................................................................48
(9) Power of Attorney and Declaration of Representative ................................................48
(10) Tax Information Authorization ..................................................................48
(11) Penalties of perjury statement ..................................................................48
.04 Additional procedural information required in certain circumstances ........................................49
(1) Recipients of original and copy of change in method of accounting correspondence .......................49
(2) To request expedited handling ..................................................................49
(3) To request the receipt of the change in method of accounting letter ruling or any other correspondence
related to Form 3115 by fax, electronic facsimile, or encrypted email attachment ..........................49
(4) To request a conference .......................................................................49
.05 Submitting non-automatic Forms 3115 ...............................................................50
(1)
Submission by mail ..........................................................................50
(2) Submission by electronic facsimile ..............................................................50
(3) Submission by encrypted email attachment ........................................................51
.06 Submitting automatic Forms 3115 ...................................................................51
(1) Submission by mail ..........................................................................51
(2) Submission by fax ...........................................................................52
.07 Technical Services Support Branch receives, initially controls, and refers the Form 3115 to the appropriate
Associate office ..................................................................................52
.08 Additional information ............................................................................52
(1) Reply period ................................................................................52
(2) Request for extension of reply period ............................................................53
(3) Penalties of perjury statement for additional information .............................................53
(4) Identifying information included in additional information ............................................53
(5) Transmitting request and submitting additional information by fax, electronic facsimile, or encrypted email
attachment ..................................................................................53
(6) Submitting additional information by mail ........................................................54
(7) Failure to timely submit additional information to the Associate office ..................................54
.09 Circumstances in which the taxpayer must notify the Associate office .......................................54
.10 Determines if proposed method of accounting can be modified to obtain favorable letter ruling ...................55
.11 Near the completion of processing the Form 3115, advises the taxpayer if the Associate office will rule adversely
and offers the taxpayer the opportunity to withdraw Form 3115 ............................................55
.12 Non-automatic Form 3115 may be withdrawn or Associate office may decline to issue a change in method of
accounting letter ruling ............................................................................55
(1) In general ..................................................................................55
(2) Notification of appropriate Service official ........................................................55
.13 How to check status of a pending non-automatic Form 3115 ..............................................56
.14 Service is not bound by informal opinion .............................................................56
.15 Single letter ruling issued to a taxpayer or consolidated group for qualifying identical change in method of
accounting ......................................................................................56
.16 Letter ruling ordinarily not issued for one of two or more interrelated items or submethods ......................56
.17 Consent Agreement ..............................................................................56
.18 A copy of the change in method of accounting letter ruling is sent to appropriate Service officials .................57
.19 Consent to change a method of accounting may be relied on subject to limitations .............................57
.20 Change in method of accounting letter ruling does not apply to another taxpayer ..............................57
.21 Associate office discretion to permit requested change in method of accounting ...............................57
.22 List of automatic change in method of accounting request procedures .......................................57
.23 Other sections of this revenue procedure that are applicable to Form 3115 ...................................59

Bulletin No. 2026–1 5 December 29, 2025
SECTION 10. HOW ARE CONFERENCES FOR LETTER RULINGS SCHEDULED? .........................60
.01 Schedules a conference if requested by taxpayer ........................................................60
.02 Permits taxpayer one conference of right ..............................................................61
.03 Disallows verbatim recording of conferences ..........................................................61
.04 Makes tentative recommendations on substantive issues ..................................................61
.05 May offer additional conferences ....................................................................61
.06 Requires written confirmation of information presented at conference .......................................62
.07 May schedule a pre-submission conference ............................................................62
(1) Taxpayer may request a pre-submission conference in writing or by telephone ............................62
(2) Pre-submission conference held in person or by telephone ............................................63
(3) Certain information required to be submitted to the Associate office prior to the pre-submission conference .....63
(4) Discussion of substantive issues not binding on the Service ...........................................63
.08 May schedule a conference to be held by telephone .....................................................64
.09 Pre-submission conferences under Rev. Proc. 2023-26 ...................................................64
SECTION 11. WHAT EFFECT WILL A LETTER RULING HAVE? .........................................64
.01 May be relied on subject to limitations ...............................................................64
.02 Will not apply to another taxpayer ...................................................................64
.03 Will be used by a field office in examining the taxpayer's return ............................................64
.04 May
be revoked or modified if found to be in error or there has been a change in law ...........................65
.05 Letter ruling revoked or modified based on material change in facts applied retroactively .......................65
.06 Not otherwise generally revoked or modified retroactively ................................................66
.07 Retroactive effect of revocation or modification applied to a particular transaction .............................66
.08 Retroactive effect of revocation or modification applied to a continuing action or series of actions ................66
.09 Generally not retroactively revoked or modified if related to sale or lease subject to excise tax ...................67
.10 May be retroactively revoked or modified when transaction is entered into before the issuance of the letter ruling ....67
.11 Taxpayer may request that retroactive effect of revocation or modification be limited ...........................67
(1) Request for relief under § 7805(b) must be made in required format ....................................67
(2) Taxpayer may request a conference on application of § 7805(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .68
SECTION 12. UNDER WHAT CIRCUMSTANCES DO DIRECTORS ISSUE DETERMINATION LETTERS? ...68
.01 In income and gift tax matters ......................................................................68
.02 In estate tax matters ..............................................................................68
.03 In generation-skipping transfer tax matters ............................................................69
.04 In employment and excise tax matters ................................................................69
.05 Requests concerning income, estate, or gift tax returns ...................................................69
.06 Review of determination letters .....................................................................69
SECTION 13. WHAT EFFECT WILL A DETERMINATION LETTER HAVE? ...............................69
.01 Has same effect as a letter ruling ....................................................................69
.02 Taxpayer
may request that retroactive effect of revocation or modification be limited ...........................70
(1) Request for relief under § 7805(b) must be made in required format ....................................70
(2) Taxpayer may request a conference on application of § 7805(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .70
SECTION 14. UNDER WHAT CIRCUMSTANCES ARE MATTERS REFERRED BETWEEN A DIRECTOR
AND AN ASSOCIATE OFFICE? ............................................................70
.01 Requests for determination letters ...................................................................70
.02 No-rule areas ...................................................................................71
.03 Requests for letter rulings ..........................................................................71
.04 Letter ruling request mistakenly sent to a Director ......................................................71
SECTION 15.
WHAT ARE THE USER FEE REQUIREMENTS FOR REQUESTS FOR LETTER RULINGS
AND DETERMINATION LETTERS? ........................................................71
.01 Legislation authorizing user fees ....................................................................71
.02 Requests to which a user fee applies .................................................................71
.03 Requests to which a user fee does not apply ...........................................................72
.04 Exemptions
from the user fee requirements ............................................................72
.05 Fee schedule ....................................................................................73

December 29, 2025 6 Bulletin No. 2026–1
.06 Applicable user fee for a request involving multiple offices, fee categories, issues, transactions, or entities ..........73
(1) Requests involving several offices ...............................................................73
(2) Requests involving several fee categories .........................................................73
(3) Requests involving several issues ...............................................................73
(4) Requests involving several unrelated transactions ...................................................74
(5) Requests involving several entities ..............................................................74
(6) Requests made by married taxpayers who file jointly ................................................74
(7) Requests made by married taxpayers who file gift tax returns .........................................74
.07 Applicable user fee for requests for substantially identical letter rulings or closing agreements, or
identical changes in method of accounting ............................................................74
(1) In general ..................................................................................74
(2) Substantially identical letter rulings and closing agreements ...........................................74
(3) Substantially identical plans under § 25(c)(2)(B) ...................................................75
(4) Identical changes in method of accounting and related § 301.9100 letter rulings ...........................75
.08 Method of payment ...............................................................................76
.09 Effect of nonpayment or payment of incorrect amount ...................................................77
.10 Refunds of user fee ...............................................................................77
.11 Request for reconsideration of user fee ...............................................................77
SECTION 16. WHAT SIGNIFICANT CHANGES HAVE BEEN MADE TO REVENUE PROCEDURE 2025-1?
...79
SECTION 17. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS? .......79
SECTION 18. WHAT IS THE EFFECTIVE DATE OF THIS REVENUE PROCEDURE? .......................79
SECTION 19. PAPERWORK REDUCTION ACT ..........................................................79
DRAFTING INFORMATION ............................................................................80
INDEX .................................................................................................82
APPENDIX A—SCHEDULE OF USER FEES ..............................................................85
APPENDIX B—SAMPLE FORMAT FOR A LETTER RULING REQUEST ...................................90
APPENDIX C—CHECKLIST: IS YOUR LETTER RULING REQUEST COMPLETE? ........................93
APPENDIX D—ADDITIONAL CHECKLIST FOR GOVERNMENT PICK-UP PLAN RULING REQUESTS ....98
APPENDIX E—ADDITIONAL CHECKLIST FOR CHURCH PLAN RULING REQUESTS ....................99
APPENDIX F— CHECKLISTS, GUIDELINE REVENUE PROCEDURES, NOTICES, SAFE HARBOR
REVENUE PROCEDURES, AND AUTOMATIC CHANGE REVENUE PROCEDURES ........100
.01 Checklists, guideline revenue procedures, and notices ..................................................100
.02 Safe harbor revenue procedures ....................................................................104
.03 Automatic change in accounting period revenue procedures ..............................................108
APPENDIX G—MEMORANDUM OF UNDERSTANDING ACKNOWLEDGING RISK WITH EMAIL ........109
APPENDIX H— MEMORANDUMS OF UNDERSTANDING AGREEING TO USE ENCRYPTED EMAIL
ATTACHMENTS .......................................................................110
.01 Agreement to use encrypted email attachments (compressed Zip format) ...................................110
.02 Agreement to use encrypted email attachments (Adobe Acrobat Pro password encryption) .....................113
.03 Agreement to use encrypted email attachments (Microsoft Office 2016/365 password encryption) ................116

Bulletin No. 2026–1 7 December 29, 2025
SECTION 1. WHAT IS
THE PURPOSE OF THIS
REVENUE PROCEDURE?
This revenue procedure explains how the Service provides advice to taxpayers on issues
under the jurisdiction of the Associate
Chief Counsel (Corporate), the Associate Chief Counsel
(Employee Benefits, Exempt Organizations, and Employment Taxes), the Associate Chief
Counsel (Energy, Credits, and Excise Tax), the Associate Chief Counsel (Financial Institutions
and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief
Counsel (International), the Associate Chief Counsel (Passthroughs, Trusts, and Estates), and
the Associate Chief Counsel (Procedure and Administration). It explains the forms of advice
and the manner in which advice is requested by taxpayers and provided by the Service. A sample
format for a letter ruling request is provided in Appendix B. See section 4 of this revenue procedure
for information on certain issues outside the scope of this revenue procedure on which advice may
be requested under a different revenue procedure.
Description of terms used in
this revenue pr
ocedure
.01 For purposes of this revenue procedure—
(1) the
term “Service” includes the four operating divisions of the Internal Revenue Service and
the Associate offices. The four operating divisions are:
(a) Large Business & International Division (LB&I), which generally serves corporations, S
corporations, and partnerships, with assets in excess of $10 million. It also serves U.S. citizens
and residents with offshore activities and non-residents with U.S. activities.
(b) Small Business/Self-Employed Division (SB/SE), which generally serves corporations,
including S corporations, and partnerships, with assets less than or equal to $10 million;
filers of gift, estate, excise, employment and fiduciary returns; individuals filing an individual
Federal income tax return with accompanying Schedule C (Profit or Loss From Business (Sole
Proprietorship)), Schedule E (Supplemental Income and Loss), Schedule F (Profit or Loss From
Farming), or Form 2106, Employee Business Expenses;
(c) Taxpayer Services (TS), which generally serves individuals with wage and investment
income only (and with no international tax returns) filing an individual Federal income tax return
without accompanying Schedule C, E, or F, or Form 2106; and
(d) Tax Exempt and Government Entities Division (TE/GE), which serves three distinct taxpayer
segments: employee plans (including IRAs), exempt organizations, and government entities.
(2) the term "Associate office" refers to the Office of Associate Chief Counsel (Corporate), the
Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment
Taxes), the Office of Associate Chief Counsel (Energy, Credits, and Excise Tax), the Office of
Associate Chief Counsel (Financial Institutions and Products), the Office of Associate Chief
Counsel (Income Tax and Accounting), the Office of Associate Chief Counsel (International), the
Office of Associate Chief Counsel (Passthroughs, Trusts, and Estates), or the Office of Associate
Chief Counsel (Procedure and Administration), as appropriate.
(3) the term “Director” refers to the Practice Area Director, LB&I; Director, Field Operations,
LB&I; Area Director, Field Examination, SB/SE; Director, Specialty Examination Policy, SB/
SE; Program Manager, Estate & Gift Tax Policy, SB/SE; Program Manager, Employment Tax
Policy, SB/SE; Program Manager, Excise Tax Policy, SB/SE; Director, Return Integrity &
Compliance Services, TS; Director, Employee Plans; Director, Employee Plans, Rulings and
Agreements; Director, Employee Plans Examinations; Director, Exempt Organizations; Director,
Exempt Organizations, Rulings and Agreements; Director, Exempt Organizations Examinations;
or Director, Government Entities, as appropriate.

December 29, 2025 8 Bulletin No. 2026–1
(4) the term “field office” refers to the respective offices of the Directors, as appropriate.
(5) the term "taxpayer" includes all persons subject to any provision of the Internal Revenue
Code and, when appropriate, their representatives. More specifically, the term includes tax-exempt
organizations, as well as issuers of tax-exempt obligations, mortgage credit certificates, and tax
credit bonds.
(6) the terms “Appeals” and “Appeals office” refer to the Internal Revenue Service Independent
Office of Appeals.
Updated annually
.02 This revenue procedure is updated annually as the first revenue procedure of the year, but it
may be modified, amplified or clarified during the year.
The Service provides advice in the form of letter rulings, closing agreements, determination
letters, information letters, and oral advice.
SECTION
2. WHAT
ARE THE FORMS IN
WHICH THE SERVICE
PROVIDES ADVICE TO
TAXPAYERS?
Letter ruling
.01 A "letter ruling" is a written determination issued to a taxpayer by an Associate office
in response to the taxpayer’s written inquiry, filed prior to the filing of returns or reports that
are required by the tax laws, about its status for tax purposes or the tax effects of its acts or
transactions. A letter ruling interprets the tax laws and applies them to the taxpayer's specific set
of facts. A letter ruling is issued when appropriate in the interest of sound tax administration. One
type of letter ruling is an Associate office’s response granting or denying a request for a change
in a taxpayer’s method of accounting or accounting period. Once issued, a letter ruling may be
revoked or modified for a number of reasons. See section 11 of this revenue procedure. A letter
ruling may be issued with a closing agreement, however, and a closing agreement is final unless
fraud, malfeasance, or misrepresentation of a material fact can be shown. See section 2.02 of this
revenue procedure.
Letter rulings are subject to exchange of information under U.S. tax treaties or tax information
exchange agreements in accordance with the terms of such treaties and agreements (including
terms regarding relevancy, confidentiality, and the protection of trade secrets).
Closing agreement
.02 A "closing agreement" is a final agreement between the Service and a taxpayer on a specific
issue or liability. It is entered into under the authority in § 7121, and it is final unless fraud,
malfeasance, or misrepresentation of a material fact can be shown. A closing agreement may
be entered into when it is advantageous to have a matter permanently and conclusively closed
or when a taxpayer can show that there are good reasons for an agreement and that making the
agreement will not prejudice the interests of the Government.
A taxpayer may request a closing agreement with a letter ruling or in lieu of a letter ruling, with
respect to a transaction that would be eligible for a letter ruling. If the Service agrees that a closing
agreement is appropriate, the Associate Chief Counsel with subject matter jurisdiction signs the
closing agreement on behalf of the Service.
In appropriate cases, the Service may ask a taxpayer to enter into a closing agreement as a
condition for the issuance of a letter ruling or in lieu of issuing a letter ruling.

Bulletin No. 2026–1 9 December 29, 2025
If, in a single case, a closing agreement is requested for each person or entity in a class of
taxpayers, separate agreements are entered into only if the class consists of 25 or fewer taxpayers.
If the issue and holding are identical for the class and there are more than 25 taxpayers in the class,
a "mass closing agreement" will be entered into with the taxpayer who is authorized by the others
to represent the class.
Determination letter
.03 A "determination letter" is a written determination issued by a Director that applies the
principles and precedents previously announced by the Service to a specific set of facts. It is issued
only when a determination can be made based on clearly established rules in a statute, a tax treaty,
the regulations, a conclusion in a revenue ruling, or an opinion or court decision that represents
the position of the Service.
Information letter
.04 An "information letter" is a statement issued by an Associate office or Director that calls
attention to a well-established interpretation or principle of tax law (including a tax treaty)
without applying it to a specific set of facts. An information letter may be issued if the taxpayer's
inquiry indicates a need for general information or if the taxpayer's request does not meet the
requirements of this revenue procedure and the Service concludes that general information will
help the taxpayer. An information letter is advisory only and has no binding effect on the Service.
If the Associate office issues an information letter in response to a request for a letter ruling that
does not meet the requirements of this revenue procedure, the information letter is not a substitute
for a letter ruling. The taxpayer should provide a daytime telephone number with the taxpayer's
request for an information letter.
Information letters that are issued by the Associate offices to members of the public are made
available to the public. Information letters that are issued by the field offices are generally not
made available to the public.
Because information letters do not constitute written determinations as defined in § 6110, they are
not subject to public inspection under § 6110. The Service makes the information letters available to
the public under the Freedom of Information Act (the “FOIA”). Before any information letter is made
available to the public, an Associate office will redact any information exempt from disclosure under
the FOIA. See, e.g., 5 U.S.C. § 552(b)(6) (exemption for information the disclosure of which would
constitute a clearly unwarranted invasion of personal privacy); 5 U.S.C. § 552(b)(3) in conjunction
with § 6103 (exemption for returns and return information as defined in § 6103(b)).
The following documents also will not be available for public inspection as part of this process:
(1) transmittal letters in which the Service furnishes publications or other publicly available
material to taxpayers, without any significant legal discussion;
(2) responses to taxpayer or third party contacts that are inquiries with respect to a pending
request for a letter ruling, technical advice memorandum, or Chief Counsel Advice (which are
subject to public inspection under § 6110 after their issuance); and
(3) responses to taxpayer or third party communications with respect to any investigation, audit,
litigation, or other enforcement action.
Oral Advice
.05
(1) No oral rulings and no written rulings in response to oral requests. The Service does not
orally issue letter rulings or determination letters, nor does it issue letter rulings or determination

December 29, 2025 10 Bulletin No. 2026–1
letters in response to oral requests from taxpayers. Service employees ordinarily will discuss
with taxpayers or their representatives inquiries about whether the Service will rule on particular
issues and about procedural matters regarding the submission of requests for letter rulings or
determination letters for a particular case.
(2) Discussion possible on substantive issues. At the discretion of the Service and as
time permits, Service employees may also discuss substantive issues with taxpayers or their
representatives. Such a discussion will not bind the Service or the Office of Chief Counsel, and it
cannot be relied upon as a basis for obtaining retroactive relief under the provisions of § 7805(b).
Service employees who are not directly involved in the examination, appeal, or litigation of
particular substantive tax issues will not discuss those issues with taxpayers or their representatives
unless the discussion is coordinated with Service employees who are directly involved. The taxpayer
or the taxpayer's representative ordinarily will be asked whether an oral request for advice or
information relates to a matter pending before another office of the Service or before a Federal court.
If a tax issue is not under examination, in Appeals, or in litigation, the tax issue may be discussed
even though the issue is affected by a nontax issue pending in litigation.
A taxpayer may seek oral technical guidance from a taxpayer service representative in a field
office or Service Center when preparing a return or report.
The Service does not respond to letters seeking to confirm the substance of oral discussions, and
the absence of a response to such a letter is not a confirmation.
(3) Oral guidance is advisory only, and the Service is not bound by it. Oral guidance is
advisory only, and the Service is not bound by it, for example, when examining the taxpayer's return.
SECTION 3. ON
WHAT ISSUES MAY
TAXPAYERS REQUEST
WRITTEN ADVICE
UNDER THIS REVENUE
PROCEDURE?
Taxpayers may request letter rulings, information letters, and closing agreements under this
revenue procedure on issues within the jurisdiction of the Associate offices. Taxpayers uncertain
as to whether an Associate office has jurisdiction with regard to a specific factual situation may call
the telephone number for the Associate office listed in section 10.07(1) of this revenue procedure.
Except as provided in section 6.14 of this revenue procedure, taxpayers also may request
determination letters from the Director in the appropriate operating division. See sections 7 and
12 of this revenue procedure. For determination letters from TE/GE, see Rev. Proc. 2026-4 and
Rev. Proc. 2026-5, this Bulletin.
Issues under the
jurisdiction of the Associate
Chief Counsel (Corporate)
.01 Issues under the jurisdiction of the Associate Chief Counsel (Corporate) include those that
involve consolidated returns, corporate acquisitions, reorganizations, liquidations, redemptions,
spinoffs, transfers to controlled corporations, distributions to shareholders, corporate bankruptcies,
the effect of certain ownership changes on net operating loss carryovers and other tax attributes,
debt vs. equity determinations, allocation of income and deductions among taxpayers, acquisitions
made to evade or avoid income tax, certain earnings and profits questions, and the excise tax on
repurchases of corporate stock under § 4501.
For information on letter rulings under § 355 involving businesses in certain development
(R&D) and other activities that have not collected income, see IRS Statements issued on May 6,
2019 and September 25, 2018. See the IRS Statement issued on October 13, 2017 for information
regarding letter rulings involving retention of stock, drop-spin liquidate transactions, and transfers

Bulletin No. 2026–1 11 December 29, 2025
of a portion of a subsidiary’s assets to its corporate shareholder in transactions not qualifying under
§ 332 or § 355 but that are intended to qualify as tax-free. These IRS Statements are available at
https://www.irs.gov/newsroom/statements-from-office-of-the-chief-counsel.
For the procedures to obtain fast-track processing of certain requests for letter rulings solely or
primarily under the jurisdiction of the Associate Chief Counsel (Corporate), see Rev. Proc. 2023-
26, 2023-33 I.R.B. 486.
Issues under the
jurisdiction of the
Associate Chief Counsel
(Employee Benefits,
Exempt Organizations, and
Employment Taxes)
.02 Issues under the jurisdiction of the Associate Chief Counsel (Employee Benefits,
Exempt Organizations, and Employment Taxes) include those that involve the application of
employment taxes and taxes on self-employment income, exemption requirements for tax-exempt
organizations, tax treatment (including application of the unrelated business income tax) of tax-
exempt organizations (including federal, state, local, and Indian tribal governments), political
organizations described in § 527, qualified tuition programs described in § 529, qualified ABLE
programs described in § 529A, trusts described in § 4947(a), certain excise taxes, disclosure
obligations and information return requirements of tax-exempt organizations, employee benefit
programs (including executive compensation arrangements, qualified retirement plans, deferred
compensation plans, and health and welfare benefit programs) and IRAs, issues integrally related
to employee benefit programs and IRAs (such as, for example, the sale of stock to employee stock
ownership plans or eligible worker-owned cooperatives under § 1042), and changes in method of
accounting associated with employee benefit programs.
Note that certain issues involving exempt organizations, employee plans, and government
entities fall under the jurisdiction of the Commissioner, TE/GE, of the Internal Revenue Service.
See Rev. Proc. 2026-4 and Rev. Proc. 2026-5, this Bulletin.
Issues under the
jurisdiction of the Associate
Chief Counsel (Energy,
Credits, and Excise Tax)
.03 Issues under the jurisdiction of the Associate Chief Counsel (Energy, Credits, and Excise
Tax) include certain excise taxes, depletion, and other engineering issues, cooperative housing
corporations, subchapter T cooperatives, the low-income housing credit under § 42, the New
Markets Tax Credit under § 45D, the rehabilitation credit under § 47, disabled access credit,
qualified electric vehicle credits, research and experimental expenditures, shipowners' protection
and indemnity associations under § 526, and certain homeowners associations under § 528.
Issues under the
jurisdiction of the Associate
Chief Counsel (Financial
Institutions and Products)
.04 Issues under the jurisdiction of the Associate Chief Counsel (Financial Institutions and
Products) include those that involve income taxes and changes in method of accounting of
banks, savings and loan associations, real estate investment trusts (REITs), regulated investment
companies (RICs), real estate mortgage investment conduits (REMICs), insurance companies and
products, tax-advantaged bonds (including whether a governmental entity is a political subdivision
of a State or of an Indian tribal government, or an “on-behalf-of” issuer of tax-advantaged bonds),
tax-exempt obligations, mortgage credit certificates, tax credit bonds (including specified tax
credit bonds and build America bonds), and financial products.
For supplemental procedures to obtain letter rulings involving tax-exempt state and local
obligations, see Rev. Proc. 96-16, 1996-1 C.B. 630.
Issues under the
jurisdiction of the Associate
Chief Counsel (Income Tax
and Accounting)
.05 Issues under the jurisdiction of the Associate Chief Counsel (Income Tax and Accounting)
include those that involve recognition and timing of income and deductions of individuals and
corporations, sales and exchanges, capital gains and losses, installment sales, equipment leasing,
long-term contracts, inventories, amortization, depreciation, the alternative minimum tax, net
operating losses generally, including changes in method of accounting for these issues, and
accounting periods. (Note that certain issues involving individual retirement accounts (IRAs) are
under the jurisdiction of the Commissioner, TE/GE. See section 4.02 of this revenue procedure).

December 29, 2025 12 Bulletin No. 2026–1
Issues under the
jurisdiction of the
Associate Chief Counsel
(International)
.06 Issues under the jurisdiction of the Associate Chief Counsel (International) include the tax
treatment of nonresident aliens and foreign corporations, withholding of tax on nonresident aliens
and foreign corporations, foreign tax credit, determination of sources of income, income from
sources outside the United States, subpart F questions, domestic international sales corporations
(DISCs), foreign sales corporations (FSCs), exclusions under § 114 for extraterritorial income
(ETI), international boycott determinations, treatment of certain passive foreign investment
companies, income affected by treaty, U.S. territories, and other matters relating to the activities
of non-U.S. persons within the United States or U.S.-related persons outside the United States,
and changes in method of accounting for these persons.
For the procedures to obtain advance pricing agreements under § 482, see Rev. Proc. 2015-41,
2015-35 I.R.B. 263 (or its successor).
For competent authority procedures related to bilateral and multilateral advance pricing
agreements, see Rev. Proc. 2015-40, 2015-35 I.R.B. 236 (or its successor).
Issues under the
jurisdiction of the
Associate Chief Counsel
(Passthroughs, Trusts, and
Estates)
.07 Issues under the jurisdiction of the Associate Chief Counsel (Passthroughs, Trusts, and
Estates) include those that involve income taxes of S corporations (except accounting periods and
methods) and certain noncorporate taxpayers (including partnerships, common trust funds, and
trusts), entity classification, estates (excluding § 6166), gifts, and generation-skipping transfer.
Issues under the
jurisdiction of the Associate
Chief Counsel (Procedure
and Administration)
.08 Issues under the jurisdiction of the Associate Chief Counsel (Procedure and Administration)
include those that involve Federal tax procedure and administration, disclosure and privacy law,
reporting and paying taxes (including payment of taxes under § 6166), assessing and collecting
taxes (including interest and penalties), abating, crediting, or refunding overassessments or
overpayments of tax, and filing information returns.
SECTION 4. ON
WHAT
ISSUES MUST WRITTEN
ADVICE BE REQUESTED
UNDER DIFFERENT
PROCEDURES?
Issues involving alcohol,
tobacco, and firearms taxes
.01 The procedures for obtaining letter rulings, closing agreements, determination letters,
information letters, and oral advice that apply to Federal alcohol, tobacco, and firearms taxes
under subtitle E of the Code are under the jurisdiction of the Alcohol and Tobacco Tax and Trade
Bureau of the Department of the Treasury.
Certain issues involving
qualified retirement plans,
individual retirement
accounts (IRAs), and
exempt organizations
.02 The procedures for obtaining certain letter rulings, closing agreements, determination
letters, information letters, and oral advice on qualified retirement plans and IRAs that are under
the jurisdiction of the Commissioner, TE/GE, are provided in Rev. Proc. 2026-4, this Bulletin.
Rev. Proc. 2026-4 also includes the procedures for issuing determination letters on the qualified
status of pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans under
§§ 401, 403(a), 403(b), 409, and 4975(e)(7), and the status for exemption of any related trusts or
custodial accounts under § 501(a). See also Rev. Proc. 2026-5, this Bulletin, for the procedures for
issuing determination letters on the tax-exempt status of organizations under § 501 and § 521, the
foundation status of organizations described in § 501(c)(3) and the foundation status of nonexempt
charitable trusts described in § 4947(a)(1).
For the user fee requirements applicable to requests under the jurisdiction of the Commissioner,
TE/GE, see Section 30 of Rev. Proc. 2026-4, and Section 14 of Rev. Proc. 2026-5.

Bulletin No. 2026–1 13 December 29, 2025
SECTION 5.
UNDER WHAT
CIRCUMSTANCES
DO THE ASSOCIATE
OFFICES ISSUE LETTER
RULINGS?
In income and gift tax
matters
.01 In income and gift tax matters, an Associate office generally issues a letter ruling on a
proposed transaction or on a completed transaction if the letter ruling request is submitted before
a return containing a tax position on the completed transaction is filed.
An Associate office will not ordinarily issue a letter ruling on a completed transaction if the letter
ruling request is submitted after a return containing a tax position on the completed transaction is
filed. “Not ordinarily” means that unique and compelling reasons must be demonstrated to justify
the issuance of a letter ruling submitted after the return is filed for the year in which the transaction
is completed. The taxpayer must contact the field office having audit jurisdiction over their return
and obtain the field’s consent to the issuance of such a letter ruling. See section 7.05(2) of this
revenue procedure.
Special relief for late S
corporation and related
elections in lieu of letter
ruling process
.02 In lieu of requesting a letter ruling under this revenue procedure, a taxpayer may obtain
relief for certain late S corporation and related elections by following the procedure in Rev. Proc.
2013-30, 2013-36 I.R.B. 173. This procedure is in lieu of the letter ruling process and does not
require payment of any user fee. See section 3.01 of Rev. Proc. 2013-30, and section 15.03(3) of
this revenue procedure.
A § 301.9100 request
for extension of time for
making an election or for
other relief
.03 An Associate office will consider a request for an extension of time for making an election or
other application for relief under § 301.9100-3 of the Treasury Regulations, even if submitted after
the return covering the issue presented in the § 301.9100 request has been filed, an examination
of the return has begun, the issues in the return are being considered by Appeals or a Federal
court, or the liability reflected on the return has been assessed and subject to collection. Except for
certain requests pertaining to applications for recognition of tax exemption under the jurisdiction
of the Commissioner, TE/GE, a § 301.9100 request is a letter ruling request. Therefore, the
§ 301.9100 request should be submitted pursuant to this revenue procedure. However, a
§ 301.9100 request involving recharacterization of an IRA (see § 1.408A-5, Q&A-6) should be
submitted pursuant to Rev. Proc. 2026-4, this Bulletin. An election made pursuant to § 301.9100-2
for an automatic extension of time is not a letter ruling request and does not require payment of
any user fee. See § 301.9100-2(d) and section 15.03(1) of this revenue procedure.
(1) Format of request. A § 301.9100 request (other than an election made pursuant to
§ 301.9100-2 and certain requests pertaining to applications for recognition of tax exemption
under the jurisdiction of the Commissioner, TE/GE which are addressed in Rev. Proc. 2026-5)
must be in the general form of, and meet the general requirements for, a letter ruling request.
These requirements are given in section 7 of this revenue procedure. A § 301.9100 request
must include an affidavit and declaration from the taxpayer and other parties having knowledge or
information about the events that led to the failure to make a valid regulatory election and to the
discovery of the failure. See § 301.9100-3(e)(2) and (e)(3). In addition, a § 301.9100 request must
include the information required by § 301.9100-3(e)(4).
(2) Period of limitation. The filing of a request for relief under § 301.9100 does not suspend
the running of any applicable period of limitation. See § 301.9100-3(d)(2). The Associate office
ordinarily will not issue a § 301.9100 ruling if the period of limitation on assessment under
§ 6501(a) for the taxable year in which an election should have been made, or for any taxable years
that would have been affected by the election had it been timely made, will expire before receipt of
a § 301.9100 letter ruling. See § 301.9100-3(c)(1)(ii). If, however, the taxpayer consents to extend

December 29, 2025 14 Bulletin No. 2026–1
the period of limitation on assessment under § 6501(c)(4) for the taxable year in which the election
should have been made and for any taxable years that would have been affected by the election
had it been timely made, the Associate office may issue the letter ruling. See § 301.9100-3(d)(2).
Note that the filing of a claim for refund under § 6511 does not extend the period of limitation
on assessment. If § 301.9100-3 relief is granted, the Associate office may require the taxpayer to
consent to an extension of the period of limitation on assessment. See § 301.9100-3(d)(2).
(3) Taxpayer must notify the Associate office if examination of its return begins while
the request is pending. The taxpayer must notify the Associate office if the Service begins an
examination of the taxpayer's return for the taxable year in which an election should have been
made, or for any taxable years that would have been affected by the election had it been timely
made, while a § 301.9100-3 request is pending. This notification must include the name and
telephone number of the examining agent. See § 301.9100-3(e)(4)(i) and section 7.05(1)(b) of this
revenue procedure.
(4) Associate office will notify examination agent, Appeals officer, or attorney of a
§ 301.9100 request if the taxpayer’s return is being examined by a field office or is being
considered by an Appeals office or a Federal court. If the taxpayer's return for the taxable year
in which an election should have been made, or for any taxable years that would have been affected
by the election had it been timely made, is being examined by a field office or considered by an
Appeals office or a Federal court, the Associate office will notify the appropriate examination
agent, Appeals officer, or attorney that a § 301.9100 request has been submitted to the Associate
office. The examination agent, Appeals officer, or attorney is not authorized to deny consideration
of a § 301.9100 request. The letter ruling will be mailed to the taxpayer and a copy will be sent
to the Appeals officer, attorney, or appropriate Service official in the operating division that has
examination jurisdiction over the taxpayer's tax return.
(5) Inclusion of statement required by section 4.04 of Rev. Proc. 2009-41. Eligible entities
requesting a letter ruling because they do not meet all of the eligibility requirements of section
4.01 of Rev. Proc. 2009-41, 2009-39 I.R.B. 439, must include either the following representation
as part of the entity’s request for a letter ruling or an explanation regarding why they do not
qualify to do so: “All required U.S. tax and information returns of the entity (or, if the entity was
not required to file any such returns under the desired classification, then all required U.S. tax and
information returns of each affected person as defined in Section 4.02 of Rev. Proc. 2009-41) were
filed timely or within 6 months of the due date of the respective return (excluding extensions)
as if the entity classification election had been in effect on the requested date. No U.S. tax or
information returns were filed inconsistently with those described in the prior sentence.”
(6) Relief for late classification election. In lieu of requesting a letter ruling under § 301.9100-1
through § 301.9100-3 and this revenue procedure, entities that satisfy the requirements set forth in
section 4.01 of Rev. Proc. 2009-41, 2009-39 I.R.B. 439, may apply for late classification election
relief under Rev. Proc. 2009-41. Requests for such relief are not subject to user fees. See section
3.01 of Rev. Proc. 2009-41 and section 15.03(2) of this revenue procedure.
Determinations under
§ 999(d)
.04 As provided in Rev. Proc. 77-9, 1977-1 C.B. 542, the Associate Chief Counsel
(International) issues determinations under § 999(d) that a particular operation of a person, or of a
member of a controlled group (within the meaning of § 993(a)(3)) that includes that person, or a
foreign corporation of which a member of the controlled group is a U.S. shareholder, constitutes
participation in or cooperation with an international boycott. The effect of that determination is to
deny certain benefits of the foreign tax credit and the deferral of earnings of foreign subsidiaries and
domestic international sales corporations (DISCs) to that person. The same principles shall apply
with respect to exclusions under § 114 for exterritorial income (ETI). Requests for determinations
under Rev. Proc. 77-9 are letter ruling requests and should be submitted to the Associate office
pursuant to this revenue procedure.

Bulletin No. 2026–1 15 December 29, 2025
In matters involving § 367
.05 Unless the issue is covered by section 6 of this revenue procedure, the Associate Chief
Counsel (International) may issue a letter ruling under § 367 even if the taxpayer does not request
a let ter ruling as to the characterization of the transaction under the reorganization provisions of
the Code. The Associate office will determine the § 367 consequences of a transaction but may
indicate in the letter ruling that it expresses no opinion as to the characterization of the transaction
under the reorganization. The Associate office may decline to issue a § 367 ruling in situations
in which the taxpayer inappropriately characterizes the transaction under the reorganization
provisions.
In estate tax matters
.06 In general, the Associate Chief Counsel (Passthroughs, Trusts, and Estates) issues letter
rulings on transactions affecting the estate tax on the prospective estate of a living person. The
Associate office will not issue letter rulings for prospective estates on computations of tax,
actuarial factors, or factual matters. With respect to the transactions affecting the estate tax of the
decedent’s estate, generally the Associate office issues letter rulings before the decedent’s estate
tax return is filed.
If the taxpayer is requesting a letter ruling regarding a decedent's estate tax and the estate tax
return is due to be filed before the letter ruling is expected to be issued, the taxpayer should obtain
an extension of time for filing the return and should notify the Associate office branch considering
the letter ruling request that an extension has been obtained.
If the return is filed before the letter ruling is received from the Associate office, the taxpayer
must disclose on the return that a letter ruling has been requested, attach a copy of the pending
letter ruling request to the return, and notify the Associate office that the return has been filed. See
section 7.05(2) of this revenue procedure. The Associate office will make every effort to issue the
letter ruling within 3 months of the date the return was filed.
If the taxpayer requests a letter ruling after the return is filed, but before the return is examined,
the taxpayer must notify the field office having jurisdiction over the return that a letter ruling has
been requested, attach a copy of the pending letter ruling request, and notify the Associate office
that a return has been filed. See section 7.05(2) of this revenue procedure. The Associate office
will make every effort to issue the letter ruling within 3 months of the date the return has been
filed.
If the letter ruling cannot be issued within that 3-month period, the Associate office will notify
the field office having jurisdiction over the return, which may, by memorandum to the Associate
office, grant an additional period for the issuance of the letter ruling.
In matters involving
additional estate tax under
§ 2032A(c)
.07 In matters involving additional estate tax under § 2032A(c), the Associate Chief Counsel
(Passthroughs, Trusts, and Estates) issues letter rulings on proposed transactions and on completed
transactions that occurred before the return is filed.
In matters involving
qualified domestic trusts
under § 2056A
.08 In matters involving qualified domestic trusts under § 2056A, the Associate Chief Counsel
(Passthroughs, Trusts, and Estates) issues letter rulings on proposed transactions and on completed
transactions that occurred before the return is filed.
In generation-skipping
transfer tax matters
.09 In general, the Associate Chief Counsel (Passthroughs, Trusts, and Estates) issues letter
rulings on proposed transactions that affect the generation-skipping transfer tax and on completed
transactions that occurred before the return is filed. In the case of a generation-skipping trust or
trust equivalent, letter rulings are issued either before or after the trust or trust equivalent has been
established.

December 29, 2025 16 Bulletin No. 2026–1
In employment and excise
tax matters
.10 In employment and excise tax matters, the Associate offices issue letter rulings on proposed
transactions and on completed transactions, if the letter ruling request is submitted before the
return is filed for the year in which the transaction is completed.
Letter ruling requests regarding employment status (employer/employee relationship) from
Federal agencies and instrumentalities or their workers must be submitted to the Internal Revenue
Service as set forth in the current Instructions for Form SS-8, Determination of Worker Status
for Purposes of Federal Employment Taxes and Income Tax Withholding. If the Federal agency
or instrumentality service recipient (the firm) makes the request, the firm will receive any issued
letter ruling. A copy will also be sent to any identified workers. If the worker makes the request
and the firm has been contacted for information, both the worker and the firm will receive any
issued letter ruling. The letter ruling will apply to any individuals engaged by the firm under
substantially similar circumstances. See section 12.04 of this revenue procedure for requests
regarding employment status made by taxpayers other than Federal agencies and instrumentalities
or their workers.
In procedural and
administrative matters
.11 The Associate Chief Counsel (Procedure and Administration) issues letter rulings on matters
arising under the Code and related statutes and regulations that involve the time, place, manner,
and procedures for reporting and paying taxes; or the filing of information returns.
In Indian tribal government
matters
.12 Pursuant to Rev. Proc. 84-37, 1984-1 C.B. 513, as modified by Rev. Proc. 86-17, 1986-1
C.B. 550, and this revenue procedure, determinations recognizing a tribal entity as an Indian tribal
government within the meaning of § 7701(a)(40) are issued by the Office of Associate Chief
Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) if it determines,
after consultation with the Secretary of the Interior, that the entity satisfies the statutory definition
of an Indian tribal government and determinations recognizing a tribal entity as a political
subdivision of an Indian tribal government under § 7871(d) are issued by the Office of Associate
Chief Counsel (Financial Institutions and Products) if it determines, after consultation with the
Secretary of the Interior, that the entity has been delegated governmental functions of an Indian
tribal government. Requests for determinations under Rev. Proc. 84-37 are letter ruling requests,
and, therefore, should be submitted to the Office of Associate Chief Counsel (Employee Benefits,
Exempt Organizations, and Employment Taxes) or the Office of Associate Chief Counsel
(Financial Institutions and Products), as applicable, pursuant to this revenue procedure.
(1) Definition of Indian tribal government. The term “Indian tribal government” is defined
under § 7701(a)(40) to mean the governing body of any tribe, band, community, village, or group
of Indians, or (if applicable) Alaska Natives, which is determined by the Secretary of the Treasury,
after consultation with the Secretary of the Interior, to exercise governmental functions. Section
7871(d) provides that, for purposes of § 7871(a), a subdivision of an Indian tribal government shall
be treated as a political subdivision of a state if the Secretary of the Treasury determines, after
consultation with the Secretary of the Interior, that the subdivision has been delegated the right to
exercise one or more of the substantial governmental functions of the Indian tribal government.
(2) Inclusion in list of tribal governments. Rev. Proc. 2008-55, 2008-2 C.B. 768, designates
the Indian tribal entities that appear on the current or future lists of federally recognized Indian
tribes published annually by the Department of the Interior, Bureau of Indian Affairs, as Indian
tribal governments that are treated similarly to states for certain Federal tax purposes. Rev. Proc.
84-36, 1984-1 C.B. 510, as modified by Rev. Proc. 86-17, 1986-1 C.B. 550, provides a list of
political subdivisions of Indian tribal governments that are treated as political subdivisions of
states for certain Federal tax purposes. Under Rev. Proc. 84-37, as modified by Rev. Proc. 86-17,
tribal governments or subdivisions recognized under § 7701(a)(40) or § 7871(d) will be included
in the list of recognized tribal government entities in future lists of federally recognized Indian
tribes published annually by the Department of the Interior, Bureau of Indian Affairs, or revised
versions of Rev. Proc. 84-36.

Bulletin No. 2026–1 17 December 29, 2025
On constructive sales
price under § 4216(b) or
§ 4218(c)
.13 The Associate Chief Counsel (Energy, Credits, and Excise Tax) will issue letter rulings
in all cases on the determination of a constructive sales price under § 4216(b) or § 4218(c) and
in all other cases on prospective transactions if the law or regulations require a determination of
the effect of a proposed transaction for Federal tax purposes. See section 6.14(5) of this revenue
procedure.
In exempt organizations
matters
.14 In exempt organizations matters, the Associate Chief Counsel (Employee Benefits, Exempt
Organizations, and Employment Taxes) generally issues letter rulings on proposed transactions
or on completed transactions if the letter ruling request is submitted before the return is filed for
the year in which the transaction is completed. The Associate Chief Counsel (Employee Benefits,
Exempt Organizations, and Employment Taxes) will not ordinarily issue a letter ruling on a
completed transaction if the letter ruling request is submitted after the return is filed for the year
in which the transaction is completed. “Not ordinarily” means that unique and compelling reasons
must be demonstrated to justify the issuance of a letter ruling submitted after the return is filed for
the year in which the transaction is completed. The taxpayer must contact the field office having
audit jurisdiction over their return and obtain the field’s consent to the issuance of such a letter
ruling.
See Rev. Proc. 2026-5, this Bulletin, for the procedures for issuing determination letters on
issues under the jurisdiction of the Director Exempt Organizations Rulings and Agreements,
including determination letters on the tax-exempt status of organizations under § 501 and § 521,
the foundation status of organizations described in § 501(c)(3), and the foundation status of
nonexempt charitable trusts described in § 4947(a)(1).
In qualified retirement plan
and IRA matters
.15 In qualified retirement plan and IRA matters (other than those listed in Rev. Proc. 2026-
4, this Bulletin), the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and
Employment Taxes) will generally issue letter rulings on proposed transactions and on completed
transactions, if the letter ruling request is submitted before the return is filed for the year in which
the transaction is completed, including those involving:
(1) §§ 72 (other than the computation of the exclusion ratio), 219, 381(c)(11), 402, 403(b)
(except with respect to whether the form of a plan satisfies the requirements of § 403(b) as provided
in Rev. Proc. 2026-4), 404, 408, 408A, 412, 414(e) and (h), 511 through 514, 4971(b) and (g),
4972, 4973, 4974 (other than requests for a waiver under § 4974(d)), 4978, 4979, and 4980;
(2) Waiver of the minimum funding standard (see Rev. Proc. 2004-15, 2004-1 C.B. 490, section
3.04 of which is modified by Rev. Proc. 2026-4);
(3) Whether a plan amendment is reasonable and provides for only de minimis increases in plan
liabilities in accordance with §§ 401(a)(33) and 412(c)(7)(B)(i) of the Code (see Rev. Proc. 79-62,
1979-2 C.B. 576);
(4) With respect to employee stock ownership plans and tax credit employee stock ownership
plans, §§ 409, 1042, 4975(d)(3) and 4975(e)(7). Qualification issues arising under these sections
(as well as under §§ 401-420 generally) are generally within the jurisdiction of Employee Plans
Determinations. However, see Rev. Proc. 2026-3, this Bulletin, section 4.02(12);
(5) Abatement of first tier excise taxes under § 4962;
(6) Relief under § 301.9100-1 that is not related to Roth IRA recharacterizations; and

December 29, 2025 18 Bulletin No. 2026–1
A request to revoke an
election
(7) Grants of extensions of time other than pursuant to § 301.9100-1.
.16 If a taxpayer is required to file a letter ruling request to obtain consent to revoke an election
made on a return, an Associate office will consider the request, even if an examination of the
return has begun or the issues in the return are being considered by Appeals or a Federal court. The
procedures in this revenue procedure applicable to a § 301.9100 request apply to a letter ruling
request to revoke the election.
Under some circumstances
before the issuance of
a regulation or other
published guidance
.17 In general, the Service will not issue a letter ruling or determination letter on an issue that
it cannot readily resolve before the promulgation of a regulation or other published guidance. See
section 6.09 of this revenue procedure.
However, an Associate office may issue letter rulings under the following conditions:
(1) Answer is clear or is reasonably certain. If the letter ruling request presents an issue for
which the answer seems clear by applying the statute, regulations, and applicable case law to the
facts or for which the answer seems reasonably certain but not entirely free from doubt.
(2) Answer is not reasonably certain. If the letter ruling request presents an issue for which
the answer does not seem reasonably certain, the Associate office may issue the letter ruling, using
its best efforts to arrive at a determination, if it is in the best interest of tax administration.
SECTION 6.
UNDER
WHAT
CIRCUMSTANCES DOES
THE SERVICE NOT
ISSUE LETTER RULINGS
OR DETERMINATION
LETTERS?
Ordinarily not if the
request involves an
issue under examination
or consideration or in
litigation
.01 The Service ordinarily does not issue a letter ruling or a determination letter if, at the time
of the request, the identical issue is involved in the taxpayer's return for an earlier period and that
issue—
(1) is being examined by a field office;
(2) is being considered by Appeals;
(3) is pending in litigation in a case involving the taxpayer or a related party;
(4) has been examined by a field office or considered by Appeals and the statutory period of
limitations on assessment or on filing a claim for refund or credit of tax has not expired; or
(5) has been examined by a field office or considered by Appeals and a closing agreement
covering the issue or liability has not been entered into by a field office or by Appeals.
If a return dealing with an issue for a particular year is filed while a request for a letter ruling
on that issue is pending, an Associate office will issue the letter ruling unless it is notified by the

Bulletin No. 2026–1 19 December 29, 2025
taxpayer or otherwise learns that an examination of that issue or the identical issue on an earlier
year's return has been started by a field office. See section 7.05 of this revenue procedure. In
income and gift tax matters, as well as in qualified retirement plan, IRA, and exempt organizations
matters, even if an examination has begun, an Associate office ordinarily will issue the letter
ruling if the field office agrees by memorandum to the issuance of the letter ruling.
Ordinarily not in certain
areas because of factual
nature of the problem or for
other reasons
.02 The Service ordinarily does not issue letter rulings or determination letters in certain areas
because of the factual nature of the matter involved or for other reasons. Rev. Proc. 2026-3, this
Bulletin and Rev. Proc. 2025-7, 2025-1 I.R.B. 301, provide a list of these areas. This list is not
all-inclusive because the Service may decline to issue a letter ruling or a determination letter when
appropriate in the interest of sound tax administration, including due to resource constraints, or on
other grounds whenever warranted by the facts or circumstances of a particular case.
Instead of issuing a letter ruling or determination letter, the Service may, when it is considered
appropriate and in the interest of sound tax administration, issue an information letter calling
attention to well-established principles of tax law.
If the Service determines that it is not in the interest of sound tax administration to issue a letter
ruling or determination letter due to resource constraints, it will adopt a consistent approach with
respect to taxpayers that request a ruling on the same issue. The Service will also consider adding
the issue to the no rule list at the first opportunity. See sections 2.01 and 3.02 of Rev. Proc. 2026-3.
Ordinarily not on part of
an integrated transaction
.03 General rule.
An Associate office ordinarily will not issue a letter ruling on only part of an
integrated transaction. If a part of a transaction falls under a no-rule area, a letter ruling on other
parts of the transaction may be issued. Before preparing the letter ruling request, a taxpayer should
call a branch having jurisdiction for the matters on which the taxpayer is seeking a letter ruling to
discuss whether the Associate office will issue a letter ruling on part of the transaction.
Ordinarily not on which of
two entities is a common
law employer
Ordinarily not to business
associations or groups
.04 The Service ordinarily does not issue a letter ruling or a determination letter on which of two
entities, under common law rules applicable in determining the employer-employee relationship,
is the employer, when one entity is treating the worker as an employee.
.05 The Service ordinarily does not issue letter rulings or determination letters to business,
trade, or industrial associations or to similar groups concerning the application of the tax laws
to members of the group. Groups and associations, however, may submit suggestions of generic
issues that could be appropriately addressed in revenue rulings. See Rev. Proc. 89-14, 1989-1
C.B. 814, which states the objectives of, and standards for, the publication of revenue rulings and
revenue procedures in the Internal Revenue Bulletin. See also Rev. Proc. 2016-19, 2016-13 I.R.B.
497, which describes procedures for taxpayers and other entities to submit issues for consideration
under the Service’s Industry Issue Resolution (IIR) Program.
The Service may issue letter rulings or determination letters to groups or associations on their
own tax status or liability if the request meets the requirements of this revenue procedure.
Ordinarily not where the
request does not address
the tax status, liability, or
reporting obligations of the
requester
.06 The Service ordinarily does not issue letter rulings or determination letters regarding the
tax consequences of a transaction for taxpayers who are not directly involved in the request if
the requested letter ruling or determination letter would not address the tax status, liability, or
reporting obligations of the requester. For example, a taxpayer may not request a letter ruling
relating to the tax consequences of a transaction to a customer or client, if the tax status, liability,
or reporting obligations of the taxpayer would not be addressed in the ruling, because the customer
or client is not directly involved in the letter ruling request. The tax liability of each shareholder is,
however, directly involved in a letter ruling on the reorganization of a corporation. Accordingly,

December 29, 2025 20 Bulletin No. 2026–1
a corporate taxpayer could request a letter ruling that solely addressed the tax consequences to its
shareholders of a proposed reorganization.
Rev. Proc. 96-16, 1996-1 C.B. 630, sets forth rules for letter ruling requests involving tax-
exempt state and local government obligations.
Ordinarily not to foreign
governments
.07 The Service ordinarily does not issue letter rulings or determination letters to foreign
governments or their political subdivisions about the U.S. tax effects of their laws. The Associate
offices also do not issue letter rulings on the effect of a tax treaty on the tax laws of a treaty country
for purposes of determining the tax of the treaty country. See section 13.02 of Rev. Proc. 2015-
40, 2015-35 I.R.B. 236 (or its successor). Treaty partners can continue to address matters such
as these under the provisions of the applicable tax treaty. In addition, the Associate offices may
issue letter rulings to foreign governments or their political subdivisions on their own tax status or
liability under U.S. law if the request meets the requirements of this revenue procedure.
Ordinarily not on Federal
tax consequences of
proposed legislation
.08 The Associate offices ordinarily do not issue letter rulings on a matter involving the Federal
tax consequences of any proposed Federal, state, local, municipal, or foreign legislation. The
Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment
Taxes) may issue letter rulings regarding the effect of proposed state, local, or municipal legislation
upon an eligible deferred compensation plan under § 457(b) provided that the letter ruling request
relating to the plan complies with the other requirements of this revenue procedure. The Associate
offices also may provide general information in response to an inquiry.
Ordinarily not before
issuance of a regulation or
other published guidance
.09 Generally, the Service will not issue a letter ruling or a determination letter if the request
presents an issue that cannot be readily resolved before a regulation or any other published
guidance is issued. When the Service has closed a regulation project or any other published
guidance project that might have answered the issue or decided not to open a regulation project or
any other published guidance project, the Associate offices may consider all letter ruling requests
unless the issue is covered by section 6 of this revenue procedure, Rev. Proc. 2026-3, this Bulletin,
or Rev. Proc. 2025-7, 2025-1 I.R.B. 301.
Not on frivolous issues
.10 The Service will not issue a letter ruling or a determination letter on frivolous issues. A
"frivolous issue" is one without basis in fact or law or one that asserts a position that courts have
held frivolous or groundless. Examples of frivolous or groundless issues include, but are not
limited to:
(1) frivolous "constitutional" claims, such as claims that the requirement to file tax returns and
pay taxes constitutes an unreasonable search barred by the Fourth Amendment, violates Fifth and
Fourteenth Amendment protections of due process, violates Thirteenth Amendment protections
against involuntary servitude, or is unenforceable because the Sixteenth Amendment does not
authorize nonapportioned direct taxes or was never ratified;
(2) claims that income taxes are voluntary, that the term “income” is not defined in the Internal
Revenue Code, or that preparation and filing of Federal income tax returns violates the Paperwork
Reduction Act;
(3) claims that tax may be imposed only on coins minted under a gold or silver standard or that
receipt of Federal Reserve Notes does not cause an accretion to wealth;

Bulletin No. 2026–1 21 December 29, 2025
(4) claims that a person’s income is not taxable because he or she falls within a class entitled
to "reparation claims" or an extra-statutory class of individuals exempt from tax, e.g., "free-born"
individuals;
(5) claims that a taxpayer can refuse to pay taxes on the basis of opposition to certain
Governmental expenditures;
(6) claims that taxes apply only to Federal employees; only to residents of Puerto Rico, Guam,
the U.S. Virgin Islands, the District of Columbia, or "Federal enclaves”; or that §§ 861 through
865 or any other provision of the Code imposes taxes on U.S. citizens and residents only on
income derived from foreign based activities;
(7) claims that wages or personal service income are “not income," are "nontaxable receipts,"
or are a “nontaxable exchange for labor”;
(8) claims that income tax withholding by an employer on wages is optional; or
(9) other claims that the courts have characterized as frivolous or groundless.
Additional examples of frivolous or groundless issues may be found in IRS publications and
other guidance (including, but not limited to, Notice 2010-33, Frivolous Positions, and I.R.M.
Exhibit 25.25.10-1, Frivolous Arguments).
No “comfort” letter rulings
.11 Except with respect to issues under §§ 332, 351, 355, 368, 1036, and related operative
provisions, a letter ruling will not be issued with respect to an issue that is clearly and adequately
addressed by a statute, regulation, or decision of a court, revenue rulings, revenue procedures,
notice, or other authority published in the Internal Revenue Bulletin (Comfort Ruling). However,
an Associate Office may, in its discretion, issue a Comfort Ruling if the Associate office is
otherwise issuing a letter ruling to the taxpayer on another issue arising in the same transaction.
Not on alternative plans or
hypothetical situations
Not on property conversion
after return filed
.12 The Service will not issue a letter ruling or a determination letter on alternative plans of
proposed transactions or on hypothetical situations.
.13 An Associate office will not issue a letter ruling on the replacement of involuntarily
converted property, whether or not the property has been replaced, if the taxpayer has already
filed a Federal tax return for the first taxable year in which any of the gain was realized from the
converted property. A Director may issue a determination letter in this case. See section 12.01 of
this revenue procedure.
Circumstances under which
determination letters are
not issued by a Director
.14 A Director will not issue a determination letter if—
(1) the taxpayer has directed a similar inquiry to an Associate office;
(2) the same issue, involving the same taxpayer or a related party, is pending in a case in
litigation or before Appeals;
(3) the request involves an industry-wide problem;

December 29, 2025 22 Bulletin No. 2026–1
(4) the specific employment tax question at issue in the request has been, or is being, considered
by the Central Office of the Social Security Administration or the Railroad Retirement Board for
the same taxpayer or a related party; or
(5) the request is for a determination of constructive sales price under § 4216(b) or § 4218(c),
which deal with special provisions applicable to the manufacturers excise tax. The Associate
Chief Counsel (Energy, Credits, and Excise Tax) will, in certain circumstances, issue letter rulings
in this area. See section 5.13 of this revenue procedure.
SECTION 7. WHAT
ARE THE GENERAL
INSTRUCTIONS
FOR REQUESTING
LETTER RULINGS
AND DETERMINATION
LETTERS?
This section provides the general instructions for requesting letter rulings and determination
letters. See section 9 of this revenue procedure for the specific and additional procedures for
requesting a change in method of accounting.
Requests for letter rulings, closing agreements, and determination letters require the payment of
the applicable user fee listed in Appendix A of this revenue procedure. Certain changes in method
of accounting under the automatic change request procedures (see section 9.01(1) of this revenue
procedure) and certain changes in accounting periods made under automatic change request
procedures do not require payment of a user fee (see Appendix F of this revenue procedure). For
additional user fee requirements, see section 15 of this revenue procedure.
Specific and additional instructions also apply to requests for letter rulings and determination
letters on certain matters. Those matters are listed in Appendix F of this revenue procedure with a
reference (usually to another revenue procedure) where more information can be obtained.
Documents and information
r
equired in all requests
.01
Facts
(1) Complete statement of facts and other information. Each request for a letter ruling or
a determination letter must contain a complete statement of all facts relating to the transaction.
These facts include—
(a) names, taxpayer identification numbers, addresses, telephone numbers, and other contact
information as appropriate (such as fax numbers or email addresses of any party requesting to
communicate with the Service in such a form, see section 7.02(5) of this revenue procedure
(requiring the fax number of the taxpayer or its representative to receive the PLR electronically) of
all interested parties (the term "all interested parties" does not include all shareholders of a widely
held corporation requesting a letter ruling relating to a reorganization or all employees where a
large number may be involved);
(b) the annual accounting period, and the overall method of accounting (cash or accrual) for
maintaining the accounting books and filing the Federal income tax return, of all interested parties;
(c) a description of the taxpayer's business operations;
(d) a complete statement of the business reasons for the transaction;
(e) a detailed description of the transaction; and
(f) all other facts relating to the transaction or to the taxpayer’s requested tax treatment thereof.

Bulletin No. 2026–1 23 December 29, 2025
Documents and foreign
laws
(2) Copies of all contracts, wills, deeds, agreements, instruments, other documents
pertinent to the transaction, and foreign laws.
(a) Documents. True copies of all contracts, wills, deeds, agreements, instruments, trust
documents, proposed disclaimers, and other documents pertinent to the transactions must be
submitted with the request. But see
section 3.02 of Rev. Proc. 2017-52, 2017-41 I.R.B. 283, and
sections 3.03 and 4.02 of Rev. Proc. 2025-30, 2025-42 I.R.B. 489, for requirements relating to
ruling requests under § 355.
If the request concerns a corporate distribution, reorganization, or similar transaction, the
corporate balance sheet and profit and loss statement also should be submitted. If the request
relates to a prospective transaction, the most recent balance sheet and profit and loss statement
should be submitted. See section 3.02 of Rev. Proc. 2017-52, and sections 3.03 and 4.02 of Rev.
Proc. 2025-30, for requirements relating to ruling requests under § 355.
If any document, including any balance sheet and profit and loss statement, is in a language
other than English, the taxpayer must also submit a certified English translation of the document,
along with a true copy of the document. For guidelines on the acceptability of such documents,
see paragraph (c) of this section 7.01(2).
Each document other than the request should be labeled and attached to the request in alphabetical
sequence. Original documents such as contracts, wills, etc., should not be submitted because
they become part of the Service’s file and will not be returned.
(b) Foreign laws. The taxpayer must submit with the request a copy of the relevant parts of
all foreign laws, including statutes, regulations, administrative pronouncements, and any other
relevant legal authority. The documents submitted must be in the official language of the country
involved and must be copied from an official publication of the foreign government or another
widely available and generally accepted publication. If English is not the official language of the
country involved, the taxpayer must also submit a copy of an English language version of the
relevant parts of all foreign laws. This translation must be: (i) from an official publication of the
foreign government or another widely available, generally accepted publication; or (ii) a certified
English translation submitted in accordance with paragraph (c) of this section 7.01(2).
The taxpayer must identify the title and date of publication, including updates, of any widely
available and generally accepted publication that the taxpayer (or the taxpayer's qualified
translator) uses as a source for the relevant parts of the foreign law.
(c) Standards for acceptability of submissions of documents in a language other than
English and certified English translations of documents and laws in a language other than
English. The taxpayer must submit with the request an accurate and complete certified English
translation of the relevant parts of all contracts, wills, deeds, agreements, instruments, trust
documents, proposed disclaimers, and other documents pertinent to the transaction that are in a
language other than English. If the taxpayer chooses to submit certified English translations of
foreign laws, those translations must be based on an official publication of the foreign government
or another widely available and generally accepted publication. In either case, the translation
must be that of a qualified translator and must be attested to by the translator. The attestation
must contain: (i) a statement that the translation submitted is a true and accurate translation of the
foreign language document or law; (ii) a statement as to the attestant's qualifications as a translator
and as to that attestant's qualifications and knowledge regarding tax matters or foreign law if the
law is not a tax law; and (iii) the attestant's name and address.

December 29, 2025 24 Bulletin No. 2026–1
Analysis of material facts
(3) Analysis of material facts. The request must be accompanied by an analysis of facts and
their bearing on the issue or issues. If documents attached to a request contain material facts, they
must be included in the taxpayer's analysis of facts in the request rather than merely incorporated
by reference.
Same issue in any return
and whether return is
under examination, before
Appeals, before a Federal
court, or being considered
by the Pension Benefit
Guaranty Corporation, by
the Department of Labor,
or by the Department of
Health and Human Services
(4) Statement regarding whether same issue is presented in any return and additional
information required for § 301.9100 requests. The request must state whether, to the best of
the knowledge of both the taxpayer and the taxpayer's representatives, the same issue is presented
in any return of the taxpayer, a related party within the meaning of § 267(b) or § 707(b)(1), or
a member of an affiliated group of which the taxpayer is also a member within the meaning of
§ 1504, or of any predecessor.
The request must also state whether, to the best of the knowledge of both the taxpayer and the
taxpayer’s representatives, any return on which the same issue is presented-
(a) is currently under examination, before Appeals, or before a Federal court;
(b) was previously under examination, before Appeals, or before a Federal court;
(c) in qualified retirement plan matters, is being considered by the Pension Benefit Guaranty
Corporation or the Department of Labor; or
(d) in health care matters, is being considered by the Department of Labor or the Department
of Health and Human Services.
That the same issue is merely presented in a return does not preclude the Service from issuing a
ruling, but the Service will not ordinarily issue a ruling if, at the time of the request, the identical
issue is under examination or consideration or in litigation. See section 6.01 of this revenue
procedure.
A limited exception to the above rule is made for a § 301.9100 request. See section 5.03 of this
revenue procedure. If a § 301.9100 request involves a tax year that is currently under examination,
before Appeals, or before a Federal court, the taxpayer must notify the Service, as outlined above.
This notification must include the name and telephone number of the examining agent or Appeals
officer.
Same or similar issue
in a request previously
submitted or currently
pending
(5) Statement regarding whether same or similar issue was previously ruled on or whether
a request involving it was submitted or is currently pending. The request must state whether,
to the best of the knowledge of both the taxpayer and the taxpayer's representatives—
(a) the Service previously ruled on the same or similar issue for the taxpayer, a related party
within the meaning of § 267(b) or § 707(b)(1), or a member of an affiliated group of which the
taxpayer is also a member within the meaning of § 1504, or for a predecessor;
(b) the taxpayer, a related party, a predecessor, or any of their representatives previously
submitted a request (including an application for change in method of accounting) involving the
same or similar issue but no letter ruling or determination letter was issued;

Bulletin No. 2026–1 25 December 29, 2025
(c) the taxpayer, a related party, or a predecessor previously submitted a request (including
an application for change in method of accounting) involving the same or similar issue that is
currently pending with the Service;
(d) at the same time as this request, the taxpayer or a related party is presently submitting
another request (including an application for change in method of accounting) involving the same
or similar issue; or
(e) the taxpayer or a related party had, or has scheduled, a pre-submission conference involving
the same or similar issue.
If the statement is affirmative for (a), (b), (c), (d), or (e) of this section 7.01(5), the statement
must give the date the request was submitted, the date the request was withdrawn or ruled on, if
applicable, and other details of the Service's consideration of the issue.
Interpretation of a
substantive provision of an
income or estate tax treaty
(6) Statement regarding interpretation of a substantive provision of an income or estate
tax treaty. If the request involves the interpretation of a substantive provision of an income or
estate tax treaty, the request must state whether—
(a) the tax authority of the treaty jurisdiction has issued a ruling on the same or similar issue
for the taxpayer, a related party within the meaning of § 267(b) or § 707(b)(1), or a member of an
affiliated group of which the taxpayer is also a member within the meaning of § 1504, or for any
predecessor;
(b) the same or similar issue for the taxpayer, a related party, or any predecessor is being
examined or has been settled by the tax authority of the treaty jurisdiction or is otherwise the
subject of a closing agreement in that jurisdiction; and
(c) the same or similar issue for the taxpayer, a related party, or any predecessor is being
considered by the competent authority of the treaty jurisdiction.
Interpretation of a
transaction involving a
party in a foreign country
(7) Statement regarding involvement of a transactional party located in a foreign country.
If the request involves a transaction between a taxpayer and a related party and either the taxpayer
or the related party is located in a foreign country, the request must state whether the ruling
potentially relates to any one of these categories—
(a) Preferential Regime, defined as one that meets the following three requirements: (1) the
regime relates to business taxation of income from geographically mobile activities (such as
financial and other service activities, including the provision of intangibles); (2) the regime offers
a form of tax preference, such as a reduction in the rate of tax or tax base compared to general
principles of U.S. taxation; and (3) the regime imposes no or low effective tax rates on income
from geographically mobile, financial, and other service activities;
(b) Transfer Pricing, meaning the letter ruling covers transfer pricing or the application of
transfer pricing principles under § 482 and the regulations thereunder;
(c) Downward Adjustment, meaning the letter ruling provides for a downward adjustment
to the taxpayer’s taxable profit that is not directly reflected in its financial accounts. Examples
include excess profits rulings or informal capital rulings that provide an adjustment that reduces
taxable profits;

December 29, 2025 26 Bulletin No. 2026–1
(d) Treaty Permanent Establishment, meaning the letter ruling determines the existence or
absence of a permanent establishment under an income tax treaty or provides how much profit
will be attributed to a permanent establishment;
(e) Related Party Conduit, meaning the letter ruling covers the cross-border flow of funds
or income through a U.S. entity that is a conduit under common law principles or Treas. Reg.
§ 1.881-3, whether those funds or income flow to another country directly or indirectly.
Letter from Bureau of
Indian Affairs relating
to certain letter ruling
requests
(8) Letter from Bureau of Indian Affairs relating to a letter ruling request for recognition
of Indian tribal government status or status as a political subdivision of an Indian tribal
government. To facilitate prompt action on a letter ruling request for recognition of Indian tribal
government status or status as a political subdivision of an Indian tribal government, the taxpayer
must submit with the letter ruling request a letter from the Department of the Interior, Bureau of
Indian Affairs (BIA), verifying that the tribe is recognized by BIA as an Indian tribe and that the
tribal government exercises governmental functions or that the political subdivision of the Indian
tribal government has been delegated substantial governmental functions. A letter ruling request
that does not contain this letter from BIA cannot be resolved until the Service obtains a letter from
BIA regarding the tribe’s status.
The taxpayer should send a request to verify tribal status to the following address:
Branch of General Indian Legal Activity
Division of Indian Affairs
Office of the Solicitor
U.S. Department of the Interior
1849 C Street, NW
Washington, DC 20240
Statement of authorities
supporting taxpayer’s views
(9) Statement of supporting authorities. If the taxpayer advocates a particular conclusion,
the taxpayer must include an explanation of the grounds for that conclusion and the relevant
authorities to support it. Even if the taxpayer is not advocating a particular tax treatment of a
proposed transaction, the taxpayer must furnish views on the tax results of the proposed transaction
and a statement of relevant authorities to support those views.
In all events, the request must include a statement of whether the law in connection with the
request is uncertain and whether the issue is adequately addressed by relevant authorities.
Statement of authorities
contrary to taxpayer’s
views
(10) Statement of contrary authorities. To avoid a delay in the ruling process, contrary
authorities should be brought to the attention of the Service at the earliest possible opportunity. If
there are significant contrary authorities, it is usually helpful to discuss them in a pre-submission
conference prior to submitting the ruling request. See section 10.07 of this revenue procedure
regarding pre-submission conferences. The taxpayer is strongly encouraged to inform the Service
about, and discuss the implications of, any authority believed to be contrary to the position
advanced, such as statutes, tax treaties, court decisions, regulations, notices, revenue rulings,
revenue procedures, or announcements. If the taxpayer determines that there are no contrary
authorities, a statement in the request to this effect should be included. If the taxpayer does not
furnish either contrary authorities or a statement that none exist, the Service in complex cases
or those presenting difficult or novel issues may request submission of contrary authorities or a
statement that none exist. Failure to comply with this request may result in the Service's refusal to
issue a letter ruling or determination letter.

Bulletin No. 2026–1 27 December 29, 2025
The taxpayer’s identification of and discussion of contrary authorities will generally enable
Service personnel to more quickly understand the issue and relevant authorities. Having this
information should make research more efficient and lead to earlier action by the Service. If the
taxpayer does not disclose and distinguish significant contrary authorities, the Service may need
to request additional information, which will delay action on the request.
Statement identifying
pending legislation
(11) Statement identifying pending legislation. When filing the request, the taxpayer must
identify any pending legislation that may affect the proposed transaction. In addition, the taxpayer
must notify the Service if any such legislation is introduced after the request is filed but before a
letter ruling or determination letter is issued.
Deletion statement required
by § 6110
(12) Statement identifying information to be deleted from the public inspection copy of
letter ruling or determination letter. The text of letter rulings and determination letters is open
to public inspection under § 6110. The Service makes deletions from the text before it is made
available for inspection. To help the Service make the deletions required by § 6110(c), a request
for a letter ruling or determination letter must be accompanied by a statement indicating the
deletions desired, except where a letter ruling or determination letter is open to public inspection
under § 6104. If the deletion statement is not submitted with the request, the Service will notify
the taxpayer that the request will be closed if the Service does not receive the deletion statement
within 21 calendar days. See section 8.05 of this revenue procedure.
Section 6110(l)(1) provides that § 6110 disclosure provisions do not apply to any matter to
which § 6104 applies. Therefore, letter rulings, determination letters, technical advice memoranda,
and related background file documents dealing with the following matters (covered by § 6104) are
not subject to § 6110 disclosure provisions—
(i) An approved application for exemption under § 501(a) as an organization described in
§ 501(c) or (d), or notice of status as a political organization under § 527, together with any papers
submitted in support of such application or notice;
(ii) An application for exemption under § 501(a) with respect to the qualification of a pension,
profit sharing or stock bonus plan, or an individual retirement account described in § 408 or
§ 408A, or any application for exemption under § 501(a) by an organization forming part of such
a plan or account;
(iii) Any document issued by the Internal Revenue Service in which the qualification or exempt
status of a plan or account is granted, denied, or revoked or the portion of any document in which
technical advice with respect thereto is given;
(iv) Any application filed and any document issued by the Internal Revenue Service with respect
to the qualification or status of master and prototype retirement plans; and
(v) The portion of any document issued by the Internal Revenue Service with respect to the
qualification or exempt status of a retirement plan or account of a proposed transaction by such
plan or account.
(a) Format of deletion statement. A taxpayer who wants only names, addresses, and
identifying numbers to be deleted should state this in the deletion statement. If the taxpayer wants
more information deleted, the deletion statement must be accompanied by a copy of the request
and supporting documents on which the taxpayer should bracket the material to be deleted. The
deletion statement must include the statutory basis under § 6110(c) for each proposed deletion.

December 29, 2025 28 Bulletin No. 2026–1
If the taxpayer decides to ask for additional deletions before the letter ruling or determination
letter is issued, the taxpayer may submit additional deletion statements.
(b) Location of deletion statement. The deletion statement must be made in a separate
document from the request for a letter ruling or determination letter and must be included with
the request.
(c) Signature. The deletion statement must be signed and dated by the taxpayer or the
taxpayer's authorized representative. See section 7.01(13) of this revenue procedure for signature
requirements.
(d) Additional information. The taxpayer should follow the same procedures of this section
7.01(12) to propose deletions from any additional information submitted after the initial request.
An additional deletion statement is not required with each submission of additional information
if the taxpayer's initial deletion statement requests that only names, addresses, and identifying
numbers are to be deleted and the taxpayer wants only the same information deleted from the
additional information.
(e) Taxpayer may protest deletions not made. After receiving from the Service the notice
under § 6110(f)(1) of intention to disclose the letter ruling or determination letter (including a copy
of the version proposed to be open to public inspection and notation of third-party communications
under § 6110(d)), the taxpayer may protest the disclosure of certain information in the letter ruling
or determination letter. The taxpayer must send a written statement to the Service office indicated
on the notice of intention to disclose, within 20 calendar days of the date the notice of intention to
disclose is mailed to the taxpayer. The statement must identify those deletions that the Service has
not made and that the taxpayer believes should have been made. The taxpayer must also submit a
copy of the version of the letter ruling or determination letter and bracket the proposed deletions
that have not been made by the Service. Generally, the Service will not consider deleting any
material that the taxpayer did not propose to be deleted before the letter ruling or determination
letter was issued.
Within 20 calendar days after the Service receives the response to the notice under § 6110(f)(1),
the Service will mail to the taxpayer its final administrative conclusion regarding the deletions to be
made. The taxpayer does not have the right to a conference to resolve any disagreements concerning
material to be deleted from the text of the letter ruling or determination letter. These matters may,
however, be taken up at any conference that is otherwise scheduled regarding the request.
(f) Taxpayer may request delay of public inspection. After receiving the notice of intention
to disclose under § 6110(f)(1), but no later than 60 calendar days after the date of the notice, the
taxpayer may send a written request for delay of public inspection under either § 6110(g)(3) or
(4). The request for delay must be sent to the Service office indicated on the notice of intention
to disclose. A request for delay under § 6110(g)(3) must contain the date on which it is expected
that the underlying transaction will be completed. The request for delay under § 6110(g)(4) must
contain a statement from which the Commissioner of Internal Revenue may determine whether
there are good reasons for the continued delay.
Signature on request
(13) Signature by taxpayer or authorized representative. The request for a letter ruling
or determination letter must be signed and dated by the taxpayer or the taxpayer's authorized
representative.
(a) Paper submissions. The original of a request for a letter ruling or determination letter
submitted on paper should generally include a wet-ink signature. If it is not possible to physically

Bulletin No. 2026–1 29 December 29, 2025
sign the request, the Service will accept an image of a signature or digital signature transmitted
separately according to the electronic submission procedures for such a request.
(b) Encrypted email attachment. A request for a letter ruling or determination letter submitted
by encrypted email attachment must include an image of a signature (scanned or photographed)
or a digital signature that uses encryption techniques to provide proof of original and unmodified
documentation. The Service will accept electronic signatures in one of the following formats: tiff,
jpg, jpeg, pdf, Microsoft Office suite, or Zip.
(c) Electronic facsimile. A request for a letter ruling or determination letter submitted by
electronic facsimile must be physically signed with a handwritten signature prior to faxing.
See section 7.04 of this revenue procedure for submission procedures.
Authorized representatives
(14) Authorized representatives.
(a) To sign the request or to appear before the Service in connection with the request, the
taxpayer's authorized representative must be one of the following (for rules on who may practice
before the Service, see Treasury Department Circular No. 230, 31 C.F.R. part 10):
(i) An attorney who is a member in good standing of the bar of the highest court of any state,
possession, territory, commonwealth, or the District of Columbia and who is not currently
under suspension or disbarment from practice before the Service. He or she must file a written
declaration with the Service showing current qualification as an attorney and current authorization
to represent the taxpayer;
(ii) A certified public accountant who is duly qualified to practice in any state, possession,
territory, commonwealth, or the District of Columbia and who is not currently under suspension
or disbarment from practice before the Service. He or she must file a written declaration with the
Service showing current qualification as a certified public accountant and current authorization to
represent the taxpayer;
(iii) An enrolled agent (a person who is currently enrolled as an agent to practice before the
Service) who is not currently under suspension or disbarment from practice before the Service.
He or she must file a written declaration with the Service showing current enrollment and current
authorization to represent the taxpayer. The enrollment number must be included in the declaration;
(iv) An enrolled actuary (an individual currently enrolled as an actuary by the Joint Board for
the Enrollment of Actuaries pursuant to 29 U.S.C. § 1242) who is not currently under suspension
or disbarment from practice before the Service. He or she must file a written declaration with the
Service showing current qualification as an enrolled actuary and current authorization to represent
the taxpayer. Practice before the Service as an enrolled actuary is limited to representation with
respect to issues involving §§ 401, 403(a), 404, 405, 412, 413, 414, 419, 419A, 420, 4971, 4972,
4976, 4980, 6057, 6058, 6059, 6652(d), 6652(e), 6692, and 7805(b); former § 405; and 29 U.S.C.
§ 1083;
(v) An enrolled retirement plan agent (an individual currently enrolled as a retirement plan
agent) who is not currently under suspension or disbarment from practice before the Service.
He or she must file a written declaration with the Service showing current qualification as an
enrolled retirement plan agent and current authorization to represent the taxpayer. Practice before

December 29, 2025 30 Bulletin No. 2026–1
the Service as an enrolled retirement plan agent is limited to representation with respect to issues
involving the following programs: Employee Plans Determination Letter program; Employee
Plans Compliance Resolution System; and Employee Plans Pre-approved program. Enrolled
retirement plan agents also are generally permitted to represent taxpayers with respect to IRS
forms under the 5300 and 5500 series, which are filed by retirement plans and plans sponsors, but
not with respect to actuarial forms and schedules; or
(vi) Any other person, including a foreign representative, who has received a "Letter of
Authorization" from the Director of the Office of Professional Responsibility under section
10.7(d) of Treasury Department Circular No. 230. A person may make a written request for a
"Letter of Authorization" to: Office of Professional Responsibility, SE:OPR, Internal Revenue
Service, 1111 Constitution Ave., NW, Washington, DC 20224. Section 10.7(d) of Circular No.
230 authorizes the Commissioner to allow an individual who is not otherwise eligible to practice
before the Service to represent another person in a particular matter.
(b) A regular full-time employee representing his or her employer; a general partner representing
his or her partnership; a bona fide officer representing his or her corporation, association, or
organized group; a trustee, receiver, guardian, personal representative, administrator, executor,
or regular full-time employee representing a trust, receivership, guardianship, or estate; or an
individual representing an immediate family member may sign the request or appear before the
Service in connection with the request if the individual provides current authorization to represent
the taxpayer. See section 7.01(15) of this revenue procedure.
A taxpayer may be required to file a Form 8821, Tax Information Authorization, for certain
employees not authorized to represent the taxpayer to receive taxpayer information from the
Service.
(c) Tax return preparers that are not described in subsections (a) and (b) of this section may not
sign the request, appear before the Service, or represent a taxpayer in connection with a request
for a letter ruling or a determination letter. See section 10.3(f)(3) of Treasury Department Circular
No. 230.
(d) A foreign representative, other than a person referred to in subsections (a) and (b) of
this section, is not authorized to practice before the Service within the United States and must
withdraw from representing a taxpayer in a request for a letter ruling or a determination letter. In
this situation, the nonresident alien or foreign entity must submit the request for a letter ruling or
a determination letter on the individual's or the entity's own behalf or through a person referred to
in subsections (a) and (b) of this section.
Power of Attorney
and Declaration of
Representative
(15) Power of Attorney and Declaration of Representative. Form 2848, Power of Attorney
and Declaration of Representative, should be used to provide the representative's authority (Part
I of Form 2848, Power of Attorney) and the representative's qualification (Part II of Form 2848,
Declaration of Representative). The name of the person signing Part I of Form 2848 should be
typed or printed on this form. A Form 2848 executed for the purpose of a request for a letter
ruling or determination letter should reflect that it is for a “specific use” that is not recorded on the
Centralized Authorization File (CAF) and should only be submitted in conjunction with such a
request as provided in this revenue procedure (that is, it should not be submitted to the Service by
any other method listed in the Instructions for Form 2848).
A Form 2848 must be signed by both the taxpayer (or the person signing on the taxpayer’s
behalf) and the representative in a manner consistent with section 7.01(13) of this revenue
procedure. If the Form 2848 is remotely signed by the taxpayer (or the person signing on the

Bulletin No. 2026–1 31 December 29, 2025
taxpayer’s behalf) using a permissible electronic or digital method, the representative should
follow the necessary steps to verify the taxpayer’s identity provided in the Electronic Signatures
section of the Instructions for Form 2848, but is not required to provide a separate attestation
unless requested by the Service. If the Form 2848 is signed by the taxpayer (or the person signing
on the taxpayer’s behalf) using a physical, wet-ink signature, a submission may include a copy or
scanned version of the Form 2848 as long as its authenticity is not reasonably disputed.
For authorized representatives that reside in a foreign country, taxpayers must provide either
a domestic point of contact or an e-mail address for such authorized representative with the
submission.
For additional information regarding the power of attorney form, see section 7.02(2) of this
revenue procedure.
The taxpayer’s authorized representative, whether or not enrolled, must comply with Treasury
Department Circular No. 230, which provides the rules for practice before the Service. In situations
where the Service believes that the taxpayer’s representative is not in compliance with Circular
230, the Service will bring the matter to the attention of the Office of Professional Responsibility.
Penalties of perjury
statement
(16) Penalties of perjury statement.
(a) Format of penalties of perjury statement. A request for a letter ruling or determination
letter and any change in the request submitted at a later time must be accompanied by the
following declaration: "Under penalties of perjury, I declare that I have examined [Insert,
as appropriate: this request or this modification to the request], including accompanying
documents, and, to the best of my knowledge and belief, [Insert, as appropriate: the request
or the modification] contains all the relevant facts relating to the request, and such facts are
true, correct, and complete."
See section 8.05(4) of this revenue procedure for the penalties of perjury statement applicable
for submissions of additional information.
(b) Signature by taxpayer. The declaration must be signed and dated by the taxpayer, not the
taxpayer's representative, in a manner consistent with section 7.01(13) of this revenue procedure.
The person who signs for a corporate taxpayer must be an officer of the corporate taxpayer who
has personal knowledge of the facts and whose duties are not limited to obtaining a letter ruling or
determination letter from the Service. If the corporate taxpayer is a member of an affiliated group
filing consolidated returns, a penalties of perjury statement must also be signed and submitted by
an officer of the common parent of the group.
The person signing for a trust, a state law partnership, or a limited liability company must be,
respectively, a trustee, general partner, or member-manager who has personal knowledge of the
facts.
Sample format for a letter
ruling request
(17) Sample format for a letter ruling request. To assist a taxpayer or the taxpayer's
representative in preparing a letter ruling request, a sample format for a letter ruling request is
provided in Appendix B of this revenue procedure. This format is not required to be used.

December 29, 2025 32 Bulletin No. 2026–1
Checklist
(18) Checklist for letter ruling requests.
An Associate office will be able to respond more
quickly to a taxpayer's letter ruling request if the request is carefully prepared and complete. The
checklist in Appendix C of this revenue procedure is designed to assist taxpayers in preparing a
request by reminding them of the essential information and documents to be furnished with the
request. The checklist in Appendix C must be completed to the extent required by the instructions
in the checklist, signed and dated by the taxpayer or the taxpayer's representative, and included
with the letter ruling request. If the checklist in Appendix C is not received, a branch representative
will ask the taxpayer or the taxpayer's representative to submit the checklist; this may delay action
on the letter ruling request.
For letter ruling requests on certain matters, specific checklists supplement the checklist
in Appendix C. These checklists are in Appendix D, Appendix E, or are listed in section 1 of
Appendix F of this revenue procedure and must also be completed and included with the letter
ruling request along with the checklist in Appendix C.
Taxpayers can obtain copies of the checklists by accessing this revenue procedure in Internal
Revenue Bulletin 2026-1, available at www.irs.gov/irb. A copy of this checklist may be used.
.02
Additional pr
ocedural
information required with
request
Multiple issues
(1) To request separate letter rulings for multiple issues in a single situation. If more than
one issue is presented in a request for a letter ruling, the Associate office generally will issue a
single letter ruling covering all the issues. If the taxpayer requests separate letter rulings on any of
the issues (because, for example, one letter ruling is needed sooner than another), the Associate
office usually will comply with the request unless doing so is not feasible or not in the best interest
of the Service. A taxpayer who wants separate letter rulings on multiple issues should make this
clear in the request and if submitting the request on paper, submit the original and at least two
copies of the request, with one additional copy for each additional separate letter ruling requested.
See section 15.06(3) of this revenue procedure regarding whether a single user fee will be charged.
In issuing each letter ruling, the Associate office will state that it has issued separate letter
rulings or that requests for other letter rulings are pending.
Power of attorney used to
indicate recipient of a copy
or copies of a letter ruling
or a determination letter
(2) Power of attorney used to indicate recipient or recipients of a copy or copies of a letter
ruling or a determination letter. Once the Service signs the letter ruling or determination letter,
the Service has the discretion to determine the form in which it will provide the letter ruling or
determination letter to the taxpayer, but will generally comply with a taxpayer’s request for a
particular form. See section 7.02(5) of this revenue procedure. If providing the ruling on paper, the
Service will send the original to the taxpayer, not the taxpayer’s representative.
At the taxpayer’s request, the Service will send one copy of the letter ruling or determination
letter to up to two authorized representatives. At the discretion of the Service, the Service may
provide a copy of the letter ruling or determination letter to up to two authorized representatives,
even though the taxpayer did not request that the Service send a copy of notices and communications
to the taxpayer’s representatives. Taxpayers that use Form 2848, Power of Attorney and
Declaration of Representative, to designate representatives, may request that copies of notices
and communications be sent to the representatives listed at Line 2 by checking the corresponding
box on Line 2. Taxpayers may use Line 5 of Form 2848 to advise the Service that a copy of the
letter ruling or determination letter should not be sent to the taxpayer’s representative(s). If no
box is checked on Line 2 and the taxpayer does not indicate otherwise on Line 5, the Service may

Bulletin No. 2026–1 33 December 29, 2025
“Two-part” letter ruling
requests
in its discretion provide a copy of the letter ruling or determination letter to up to two authorized
representatives.
(3) To request a particular conclusion on a proposed transaction. A taxpayer who requests
a particular conclusion on a proposed transaction may make the request for a letter ruling in two
parts. This type of request is referred to as a "two-part" letter ruling request. The first part must
include the complete statement of facts and related documents described in section 7.01 of this
revenue procedure. The second part must include a summary statement of the facts the taxpayer
believes to be controlling in reaching the conclusion requested.
If the Associate office accepts the taxpayer's statement of controlling facts, it will base its letter
ruling on these facts. Ordinarily, this statement will be incorporated into the letter ruling. The
Associate office reserves the right to rule on the basis of a more complete statement of the facts
and to seek more information in developing the facts and restating them.
A taxpayer who chooses this two-part procedure has all the rights and responsibilities provided
in this revenue procedure.
Taxpayers may not use the two-part procedure if it is inconsistent with other procedures, such as
those dealing with requests for permission to change accounting methods or periods, applications
for recognition of exempt status under § 501(a) or § 521, or requests for rulings on employment
tax status.
After the Associate office has resolved the issues presented by a letter ruling request, the
Associate office representative may request that the taxpayer submit a proposed draft of the letter
ruling to expedite the issuance of the ruling. See section 8.07 of this revenue procedure.
Expedited handling
(4) To request expedited handling. The Service ordinarily processes requests for letter rulings
and determination letters in order of the date received. Expedited handling means that a request
is processed ahead of requests received before it. Expedited handling is granted only in rare and
unusual cases, both out of fairness to other taxpayers and because the Service seeks to process
all requests as expeditiously as possible and to give appropriate deference to normal business
exigencies in all cases not involving expedited handling. Expedited handling under this section
7.02(4) is not available as to a request for a letter ruling solely or primarily under the jurisdiction
of the Associate Chief Counsel (Corporate) (other than a § 301.9100 request described in section
5.03 of this revenue procedure for an extension of time for making an election or other relief,
or a request that includes a closing agreement with respect to an issue under the jurisdiction of
the Associate Chief Counsel (Corporate) or another Associate office). For guidance on fast-track
processing of such a letter ruling request, see Rev. Proc. 2023-26, 2023-33 I.R.B. 486.
A taxpayer with a compelling need to have a request processed ahead of requests received
before it may request expedited handling. This request must explain in detail the need for expedited
handling. The request for expedited handling must be made in writing, preferably in a separate
letter included with the request for the letter ruling or determination letter or provided soon after
its filing. If the request for expedited handling is contained in the letter requesting the letter ruling
or determination letter, the letter should state at the top of the first page "Expedited Handling Is
Requested. See page ___ of this letter."
A request for expedited handling will not be forwarded to a branch for action until the user fee
has been paid.

December 29, 2025 34 Bulletin No. 2026–1
Whether a request for expedited handling will be granted is within the Service’s discretion.
The Service may grant the request when a factor outside a taxpayer’s control creates a real
business need to obtain a letter ruling or determination letter before a certain date to avoid serious
business consequences. Examples include situations in which a court or governmental agency has
imposed a specific deadline for the completion of a transaction, or where a transaction must be
completed expeditiously to avoid an imminent business emergency (such as the hostile takeover
of a corporate taxpayer), provided that the taxpayer can demonstrate that the deadline or business
emergency, and the need for expedited handling, resulted from circumstances that could not
reasonably have been anticipated or controlled by the taxpayer. To qualify for expedited handling
in such situations, the taxpayer must also demonstrate that the taxpayer submitted the request as
promptly as possible after becoming aware of the deadline or emergency. The extent to which the
letter ruling or determination letter request complies with all of the applicable requirements of this
revenue procedure, and fully and clearly presents the issues, is a factor in determining whether
expedited treatment will be granted. When the Service agrees to process a request out of order, it
cannot give assurance that any letter ruling or determination letter will be processed by the date
requested.
The scheduling of a closing date for a transaction or a meeting of the board of directors or
shareholders of a corporation, without regard for the time it may take to obtain a letter ruling or
determination letter, will not be considered a sufficient reason to process a request ahead of its
regular order. Also, the possible effect of fluctuation in the market price of stocks on a transaction
will not be considered a sufficient reason to process a request out of order.
Because most requests for letter rulings and determination letters cannot be processed out of
order, the Service urges all taxpayers to submit their requests well in advance of the contemplated
transaction. In addition, to facilitate prompt action on letter ruling requests, taxpayers are
encouraged to ensure that their initial submissions comply with all of the requirements of this
revenue procedure (including the requirements of other applicable guidelines set forth in Appendix
F of this revenue procedure), to prepare “two-part” requests described in section 7.02(3) of this
revenue procedure when possible, and to promptly provide any additional information requested
by the Service.
Requesting form of any
document related to letter
ruling request provided
to taxpayer or taxpayer’s
authorized representative
(5) To request the receipt of any document related to letter ruling request by fax,
electronic facsimile, or encrypted email attachment. If the taxpayer so requests, the Associate
office may provide by fax, electronic facsimile, or encrypted email attachment to the taxpayer or
the taxpayer's authorized representative a copy of any document related to the letter ruling request
(for example, the letter ruling itself or a request for additional information). The Service has the
discretion to determine the form in which it will correspond with the taxpayer, but will generally
comply with a taxpayer’s request for a particular form.
The taxpayer must make such a request in writing, preferably as part of the original request
for the letter ruling. The request may be submitted at a later date, but such a request will only
be respected prospectively with respect to documents generated after it is received, and must be
received prior to the signing of the letter ruling.
If the taxpayer requests documents by any method other than encrypted email, the request must
contain the fax number of the taxpayer or the taxpayer's authorized representative to whom the
document is to be provided. A document other than the letter ruling will be faxed by a branch
representative. A copy of the letter ruling may be faxed by either a branch representative or
the Disclosure and Litigation Support Branch of the Legal Processing Division of the Office of
Associate Chief Counsel (Procedure and Administration) (CC:PA:LPD:DS).

Bulletin No. 2026–1 35 December 29, 2025
Requesting a conference
If the taxpayer requests documents by encrypted email attachment, the request must specify
which email encryption method is to be used and, if the taxpayer has not already provided the
appropriate memorandums of understanding (MOUs) to use encrypted email attachments, must
include those MOUs. See section 7.04(3) of this revenue procedure for acceptable email encryption
methods and procedures.
(6) To request a conference. A taxpayer who wants to have a conference on the issues involved
in a request for a letter ruling should indicate this in writing when filing the request or soon
thereafter. See sections 10.01, 10.02, and 11.11(2) of this revenue procedure.
Letter ruling requests
involving welfare benefit
funds (including voluntary
employees’ beneficiary
associations (VEBAs))
.03 If a letter ruling is sought on the tax consequences to both the welfare benefit fund and an
employer that contributed to the fund, each taxpayer (the fund and each contributing employer)
must submit a separate letter ruling request and pay the applicable user fee listed in Appendix A
of this revenue procedure.
Submitting request
for
letter ruling or
determination lette
.04 Requests
for letter rulings under the jurisdiction of an Associate Office may be submitted by
mail, by electronic facsimile, or by encrypted email attachment.
r
Requests for determination letters under the jurisdiction of LB&I may be submitted only by
electronic facsimile or by encrypted email attachment.
Requests for determination letters under the jurisdiction of SBSE and TS may be submitted
only by electronic facsimile.
For requests for determination letters under the jurisdiction of TE/GE, see Rev. Proc. 2026-4
and Rev. Proc. 2026-5, this Bulletin.
Submission by mail
(1) A
taxpayer submitting a request on paper generally needs to submit the original and one
copy of the request.
If the request is under the jurisdiction of a single Associate office but presents multiple issues
likely to require review by multiple branches of that office, the taxpayer is not required to submit
additional copies of the request.
Further, the taxpayer must submit the original and two copies of the request if the taxpayer
is requesting separate letter rulings or determination letters on multiple issues as explained in
section 7.02(1) of this revenue procedure; the taxpayer is requesting deletions other than names,
addresses, and identifying numbers, as explained in section 7.01(12)(a) of this revenue procedure
(one copy is the request for the letter ruling or determination letter and the second copy is the
deleted version of such request); or the taxpayer is requesting a closing agreement (as defined in
section 2.02 of this revenue procedure) on the issue presented.
To use the paper method, first submit the full user fee payment set forth in Appendix A of this
revenue procedure through www.pay.gov, and include a copy of the receipt for this payment with
the request. See section 15.08 of this revenue procedure.
(a) Addresses for request for letter ruling. Envelopes or packages containing letter ruling
requests should be marked RULING REQUEST SUBMISSION.

December 29, 2025 36 Bulletin No. 2026–1
If a private delivery service is not used, requests for letter rulings should be sent to the following
address:
Internal Revenue Service
Attn: CC:PA:LPD:TSS
P.O. Box 7604
Benjamin Franklin Station
Washington, DC 20044
If a private delivery service is used, the address is:
Internal Revenue Service
Attn: CC:PA:LPD:TSS, Room 5336
1111 Constitution Ave., NW
Washington, DC 20224
Requests for letter rulings may also be hand delivered between the hours of 8:00 a.m. and 4:00
p.m. to the courier's desk at 1111 Constitution Avenue, NW, Washington, DC. A receipt will be
given at the courier's desk. The package should be addressed to:
Courier's Desk
Internal Revenue Service
Attn: CC:PA:LPD:TSS, Room 5336
1111 Constitution Ave., NW
Washington, DC 20224
Submission by electronic
facsimile
(2) Taxpayers and their representatives are encouraged to use a secure electronic facsimile
service for transmitting requests for advice. To use the secure electronic facsimile method, first
submit the full user fee payment set forth in Appendix A of this revenue procedure through www.
pay.gov, and include a copy of the receipt for this payment with the request. See section 15.08 of
this revenue procedure.
When compiling the request package, provide clear titles for the documents and distinguish
files containing administrative forms and receipts from files that contain the request itself and
from supplemental materials. If the submission is over 10 MB or over 50 pages, break it into
smaller components and number the components sequentially with the total number (such as “1 of
4”, “2 of 4”, “3 of 4”, and “4 of 4”).
Transmit the full package, along with a cover sheet, to the secure electronic facsimile lines below.
For requests under the jurisdiction of an Associate office:
(877) 773-4950
For determination letter requests under the jurisdiction of LB&I:
(844) 249-6231

Bulletin No. 2026–1 37 December 29, 2025
For determination letter requests under the jurisdiction of SB/SE (with regards to income taxes):
(877) 477-9193
For determination letter requests under the jurisdiction of SB/SE Specialty Exam Policy (with
regards to estate and gift taxes, employment taxes, or excise taxes):
(877) 931-2014.
For determination letter requests under the jurisdiction of TS:
(855) 836-8342
Submission by encrypted
email attachment
(3) There are more risks associated with email than with electronic facsimile, such as the
possibility that sensitive taxpayer information could be intercepted. Accordingly, the Service
encourages taxpayers to use a secure electronic facsimile service for transmitting requests for
advice. As an alternative, this section provides procedures for using encrypted email attachments
for transmitting a request for advice under the jurisdiction of an Associate office or LB&I.
Taxpayers using encrypted email attachments may choose to use a compression utility compatible
with SecureZIP (note that many open-source utilities are not compatible with SecureZIP), Adobe
Acrobat Pro password encryption, or Microsoft Office 2016/365 Protect Document to encrypt and
send password-protected files. Because these programs do not encrypt the subject line or body of
an email or the file name of the attachment, all sensitive taxpayer information, including the name
of the taxpayer, should be included only in the encrypted attachment.
These programs require that a sender create a password for the recipient to use to decrypt the
attachments. The password should never be sent in the same email as the encrypted attachment.
Instead, it should be provided to the Service in a separate email with a subject line that makes it
easy to connect the password to the encrypted email.
To use encrypted email attachments, first submit the full user fee payment set forth in Appendix
A of this revenue procedure through www.pay.gov, and include a copy of the receipt for this
payment with the request. See section 15.08 of this revenue procedure.
A request transmitted through email must be accompanied by two MOUs: the MOU in Appendix
G of this revenue procedure, acknowledging the risks of using email to transmit sensitive taxpayer
information, and the appropriate MOU in Appendix H, agreeing to the terms for using the chosen
method of encryption to receive sensitive taxpayer information. These MOUs must be signed by
the taxpayer, not the taxpayer's representative, in a manner consistent with section 7.01(13) of this
revenue procedure. A Counsel representative will countersign and return the second MOU to the
requester prior to transmitting any other information by encrypted email attachments.
When compiling the request package, provide clear titles for the documents and distinguish
files containing administrative forms and receipts from files that contain the request itself and
from supplemental materials. Encrypt the files or enable the encryption utility on the email system
before generating the email. If the submission is over 5 MB or over 50 pages, break it into smaller
components that do not exceed 5 MB each, and number the components sequentially with the total
number (such as “1 of 4”, “2 of 4”, “3 of 4”, and “4 of 4”).

December 29, 2025 38 Bulletin No. 2026–1
Transmit the full package to the email addresses below.
For requests under the jurisdiction of an Associate office:
Userfee@irscounsel.treas.gov
For determination letter requests under the jurisdiction of LB&I:
lbi.irt.info@irs.gov
Taxpayer representatives that have the technical ability to exchange email encrypted with
Secure/Multipurpose Internet Mail Extensions (S/MIME) certificates may also elect to use LB&I’s
Secure Email Message System (SEMS). Representatives seeking to use SEMS should contact the
LB&I Office of the Assistant Deputy Commissioner, Compliance Integration at the phone number
listed at the end of this document.
Pending letter ruling
requests
Circumstances under which
the taxpayer with a pending
letter ruling request must
notify the Associate office
.05
(1) Circumstances under which the taxpayer with a pending letter ruling request must
notify the Associate office. The taxpayer must notify the Associate office if, after the letter ruling
request is filed but before a letter ruling is issued, the taxpayer knows that—
(a) a field office has started an examination of the issue or the identical issue on an earlier year's
return;
(b) in the case of a § 301.9100 request, a field office has started an examination of the return
for the taxable year in which an election should have been made or any taxable year that would
have been affected by the election had it been timely made. See § 301.9100-3(e)(4)(i) and section
5.03(3) of this revenue procedure;
(c) legislation that may affect the transaction has been introduced. See section 7.01(11) of this
revenue procedure;
(d) another letter ruling request (including an application for change in method of accounting),
involving the same or similar issue as that pending with the Service, has been submitted by the
taxpayer, a related party within the meaning of § 267(b) or § 707(b)(1), or a member of an affiliated
group of which the taxpayer is also a member within the meaning of § 1504;
(e) in qualified retirement plan matters, the issue is being considered by the Pension Benefit
Guaranty Corporation or the Department of Labor; or
(f) in health care matters, the issue is being considered by the Department of Labor or the
Department of Health and Human Services.
Taxpayer must notify the
Associate office if a return
is filed and must attach the
request to the return
(2) Taxpayer must notify the Associate office if a return is filed and must attach the request
to the return. If the taxpayer files a return before a letter ruling is received from the Associate
office concerning an issue in the return, the taxpayer must notify the Associate office that the
return has been filed. The taxpayer must also attach a copy of the letter ruling request (Form 3115,

Bulletin No. 2026–1 39 December 29, 2025
if for a non-automatic change in method of accounting) to the return to alert the field office and
avoid premature field action on the issue. Taxpayers filing their returns electronically may satisfy
this requirement by attaching to their return a statement providing the date of the letter ruling
request and the control number of the letter ruling.
If, under the limited circumstances permitted in section 5 of this revenue procedure, the taxpayer
requests a letter ruling after the return is filed, but before the return is examined, the taxpayer must
also notify the field office having jurisdiction over the return and attach a copy of the letter ruling
request to the notification to alert the field office and avoid premature field action on the issue.
This section 7.05 also applies to pending requests for a closing agreement on a transaction for
which a letter ruling is not requested or issued.
For purposes of this section 7.05, the term “return” includes an original return, amended return,
or claim for refund.
When to attach letter ruling
or determination letter to
return
.06 A taxpayer who, before filing a return, receives a letter ruling or determination letter about
any transaction that has been consummated and that is relevant to the return being filed must
attach to the return a copy of the letter ruling or determination letter. Taxpayers filing their returns
electronically may satisfy this requirement by attaching a statement to their return that provides
the date and control number of the letter ruling or determination letter.
For purposes of this section 7.06, the term “return” includes an original return, amended return,
or claim for refund.
How to check on status of
request for letter ruling or
determination letter
.07 The taxpayer or the taxpayer's authorized representative may obtain information regarding
the status of a request for a letter ruling or determination letter by calling the person whose name
and telephone number are shown on the acknowledgment of receipt of the request or, in the case
of a request for a letter ruling, the appropriate branch representative who contacts the taxpayer as
explained in section 8.02 of this revenue procedure.
.08
Request for
letter ruling or
determination letter may
be withdrawn or Associate
office may decline to issue
letter ruling
In general
(1) In general. A taxpayer may withdraw a request for a letter ruling or determination letter at
any time before the letter ruling or determination letter is signed by the Service. Correspondence
and exhibits related to a request that is withdrawn or related to a letter ruling request for which an
Associate office declines to issue a letter ruling will not be returned to the taxpayer. See section
7.01(2)(a) of this revenue procedure. In appropriate cases, an Associate office may publish its
conclusions in a revenue ruling or revenue procedure.
Notification of appropriate
Service official
(2) Notification of appropriate Service official.
(a) Letter ruling requests. If a taxpayer withdraws a letter ruling request or if the Associate
office declines to issue a letter ruling, the Associate office generally will notify, by memorandum,
the appropriate Service official in the operating division that has examination jurisdiction of
the taxpayer's tax return. For taxpayers under the jurisdiction of the LB&I, the Associate office
will also send a copy of the memorandum to the Assistant Deputy Commissioner, Compliance

December 29, 2025 40 Bulletin No. 2026–1
Integration. In doing so, the Associate office may give its views on the issues in the request for
consideration in any later examination of the return.
This section 7.08(2)(a) generally does not apply if the taxpayer withdraws the letter ruling
request and (i) submits a written statement that the transaction has been, or is being, abandoned or
(ii) if the Associate office has not already formed an adverse opinion.
(b) Notification of Service official may constitute Chief Counsel Advice. If the memorandum
referred to in paragraph (a) of this section 7.08(2) provides more than the fact that the request was
withdrawn and that the Associate office was tentatively adverse, or more than the fact that the
Associate office declined to issue a letter ruling, the memorandum may constitute Chief Counsel
Advice, as defined in § 6110(i)(1), and may be subject to disclosure under § 6110.
SECTION 8. HOW
DO THE ASSOCIATE
OFFICES HANDLE
LETTER RULING
REQUESTS?
The Associate offices will issue letter rulings on the matters and under the circumstances
explained in sections 3 and 5 of this revenue procedure and in the manner explained in this section
and section 11 of this revenue procedure. See section 9 of this revenue procedure for procedures
for change in method of accounting requests.
Technical Services Support
Branch receives, initially
controls, and refers the
request to the appropriate
Associate office
.01 All requests for letter rulings will be received and initially controlled by the Technical
Services Support Branch of the Legal Processing Division of the Associate Chief Counsel
(Procedure and Administration) (CC:PA:LPD:TSS). That office will process the incoming
documents and the user fee, and it will forward the file to the appropriate Associate office for
assignment to a branch that has jurisdiction over the specific issue involved in the request.
Branch representative of
the Associate office contacts
taxpayer within 21 calendar
days
.02
(1) Within 21 calendar days after a letter ruling request has been received in the branch of the
Associate office that has jurisdiction over the issue, a representative of the branch will contact
the taxpayer or, if the request includes a properly executed power of attorney, the authorized
representative, unless the power of attorney provides otherwise. During such contact, the branch
representative will discuss the procedural issues in the letter ruling request. If the case is complex
or a number of issues are involved, it may not be possible for the branch representative to discuss
the substantive issues during this initial contact. When possible, for each issue within the branch's
jurisdiction, the branch representative will tell the taxpayer—
(a) whether the branch representative will recommend that the Associate office rule as the
taxpayer requested, rule adversely on the matter, or not rule;
(b) whether the taxpayer should submit additional information to enable the Associate office to
rule on the matter;
(c) whether the letter ruling complies with all of the provisions of this revenue procedure, and
if not, which requirements have not been met; or
(d) whether, because of the nature of the transaction or the issue presented, a tentative conclusion
on the issue cannot be reached.
(2) If the letter ruling request involves matters within the jurisdiction of more than one branch
or Associate office, a representative of the branch that received the original request will tell the
taxpayer within the initial 21 calendar days—

Bulletin No. 2026–1 41 December 29, 2025
(a) that the matters within the jurisdiction of another branch or Associate office have been
referred to that branch or Associate office for consideration, and the date the referral was made,
and
(b) that a representative of that branch or Associate office will contact the taxpayer within 21
calendar days after receiving the referral to discuss informally the procedural and, to the extent
possible, the substantive issues in the request.
This section 8.02 applies to all matters except for cases within the jurisdiction of the Associate
Chief Counsel (Financial Institutions and Products) concerning insurance issues requiring
actuarial computations. For special rules and procedures that apply to letter ruling requests under
the jurisdiction of the Associate Chief Counsel (Corporate) for which fast-track processing is
requested, see section 5.05(1) of Rev. Proc. 2023-26, 2023-33 I.R.B. 486.
Determines if transaction
can be modified to obtain
favorable letter ruling
.03 If less than a fully favorable letter ruling is anticipated, the branch representative will tell
the taxpayer whether minor changes in the transaction or adherence to certain published positions
would bring about a favorable ruling. The branch representative may also tell the taxpayer the
facts that must be furnished in a document to comply with Service requirements. The branch
representative will not suggest precise changes that would materially alter the form of the proposed
transaction or materially alter a taxpayer's proposed accounting period.
If, at the end of this discussion, the branch representative determines that a meeting in the
Associate office would be more helpful to develop or exchange information, a meeting will be
offered and an early meeting date arranged. When offered, this meeting is in addition to the
taxpayer's conference of right that is described in section 10.02 of this revenue procedure.
Not bound by informal
opinion expressed
.04 The Service will not be bound by the informal opinion expressed by the branch representative
or any other Service representative, and such an opinion cannot be relied upon as a basis for
obtaining retroactive relief under the provisions of § 7805(b).
May r
equest additional
information
.05
Must be submitted within
21 calendar days
(1) Additional information must be submitted within 21 calendar days. If the request
lacks essential information, which may include additional information needed to satisfy
the procedural requirements of this revenue procedure as well as substantive changes to
transactions or documents needed from the taxpayer, the branch representative will request
such information during the initial or subsequent contacts with the taxpayer or its authorized
representative. The branch representative will inform the taxpayer or its authorized
representative that the request will be closed if the Associate office does not receive the
requested information within 21 calendar days from the date of the request unless an extension
of time is granted. To facilitate prompt action on letter ruling requests, taxpayers may
request that the Associate office request additional information by fax, electronic facsimile,
or encrypted email attachment. See section 7.02(5) of this revenue procedure. Special rules
and procedures apply to letter ruling requests under the jurisdiction of the Associate Chief
Counsel (Corporate) for which fast-track processing is requested. See section 5.07 of Rev.
Proc. 2023-26, 2023-33 I.R.B. 486.
Material facts furnished to the Associate office by telephone or orally at a conference must be
promptly confirmed in writing by mail, fax, or email to the Associate office. This confirmation,
and any additional information requested by the Associate office that is not part of the information

December 29, 2025 42 Bulletin No. 2026–1
requested during the initial contact, must be furnished within 21 calendar days from the date the
Associate office makes the request.
Extension of reply period if
justified and approved
(2) Extension of reply period if justified and approved. The Service will grant an
extension of the 21-day period for providing additional information only if the extension is
justified in writing by the taxpayer and approved by the branch reviewer. A request for an
extension should be submitted before the end of the 21-day period. If unusual circumstances
close to the end of the 21-day period make a written request impractical, the taxpayer should
notify the Associate office within the 21-day period that there is a problem and that the written
request for extension will be provided shortly. The taxpayer will be told promptly of the
approval or denial of the requested extension. If the extension request is denied, there is no
right of appeal.
Letter ruling request
closed if the taxpayer does
not submit additional
information
(3) Letter ruling request closed if the taxpayer does not submit additional information. If
the taxpayer does not submit the information requested during the initial or subsequent contacts
within the time provided, the letter ruling request will be closed and the taxpayer will be notified
in writing. If the information is received after the request is closed, the request will be reopened
and treated as a new request as of the date the information is received. The taxpayer must pay
another user fee before the case can be reopened.
Penalties of perjury
statement for additional
information
(4) Penalties of perjury statement. Additional information submitted to the Service must
be accompanied by the following declaration: "Under penalties of perjury, I declare that
I have examined this information, including accompanying documents, and, to the best
of my knowledge and belief, the information contains all the relevant facts relating to
the request for the information, and such facts are true, correct, and complete." This
declaration must be signed in accordance with the requirements in section 7.01(16)(b) of this
revenue procedure.
Transmitting request and
submitting additional
information by fax,
electronic facsimile, or
encrypted email attachment
(5) Transmitting request and submitting additional information by fax, electronic
facsimile, or encrypted email attachment. To facilitate prompt action on letter ruling requests,
taxpayers may request that the Associate office request additional information by fax, electronic
facsimile, or encrypted email attachment. See section 7.02(5) of this revenue procedure.
Taxpayers may also submit additional information by fax, electronic facsimile, or encrypted
email attachment as soon as the information is available. The Associate office representative who
requests additional information can provide a fax or electronic facsimile number or email address
to which the information can be sent.
Submitting additional
information by mail
(6) Submitting additional information by mail.
(a) If a private delivery service is not used, the additional information should be sent to:
Internal Revenue Service
ADDITIONAL INFORMATION
Attn: [Name, office symbols, and room
number of the Associate office
representative who requested the information]
P.O. Box 7604
Benjamin Franklin Station
Washington, DC 20044

Bulletin No. 2026–1 43 December 29, 2025
For cases involving a request for change in method of accounting or period, see section 9.08 of
this revenue procedure for the address to which to send additional information.
(b) If a private delivery service is used, the additional information for all cases should be sent
to:
Internal Revenue Service
ADDITIONAL INFORMATION
Attn: [Name, office symbols, and room
number of the Associate office
representative who requested the information]
1111 Constitution Ave., NW
Washington, DC 20224
(c) A taxpayer submitting additional information by mail only needs to submit one copy of the
additional information unless the Associate office requests additional copies.
Identifying information
included in additional
information
(7) Identifying information. For all cases, the additional information should include the
taxpayer's name, the case control number and the name, office symbols, and room number of the
Associate office representative who requested the information. The Associate office representative
can provide the latter information to the taxpayer.
Near the completion of the
ruling process, advises the
taxpayer of conclusions
and, if the Associate
office will rule adversely,
offers the taxpayer the
opportunity to withdraw
the letter ruling request
.06 Generally, after the conference of right is held but before the letter ruling is issued, the
branch representative will orally notify the taxpayer or the taxpayer's representative of the
Associate office’s conclusions. See section 10 of this revenue procedure for a discussion of
conferences of right. If the Associate office is going to rule adversely, the taxpayer will be offered
the opportunity to withdraw the letter ruling request. If, within ten calendar days of the notification
by the branch representative, the taxpayer or the taxpayer's representative does not notify the
branch representative that the taxpayer wishes to withdraw the ruling request, the adverse letter
ruling will be issued unless an extension is granted. See section 15.10 of this revenue procedure
for information regarding refunds of user fees.
May request that taxpayer
submit draft proposed
letter ruling near the
completion of the ruling
process
.07 To accelerate the issuance of letter rulings, in appropriate cases near the completion
of the ruling process, the Associate office representative may request that the taxpayer or the
taxpayer's representative submit a proposed draft of the letter ruling. Such draft would be based
on the discussions of the issues between the representative and the taxpayer or the taxpayer’s
representative.
The format of the submission should be discussed with the Associate office representative who
requests the draft letter ruling. The representative usually can provide a sample format of a letter
ruling and will discuss with the taxpayer or the taxpayer’s representative the facts, analysis, and
letter ruling language to be included.
The taxpayer should submit the draft in the same manner as any other additional information
and should include in the transmittal the information that should be included with any other
additional information (for example, a penalties of perjury statement is required). See section
8.05(5) and (6) of this revenue procedure.
The taxpayer is not required to prepare a draft letter ruling to receive a letter ruling. But see
section 5.03(5) of Rev. Proc. 2023-26, 2023-33 I.R.B. 486, for requirement that the taxpayer or

December 29, 2025 44 Bulletin No. 2026–1
the taxpayer's representative must submit a proposed draft of the letter ruling when requesting
fast-track processing of certain requests for letter rulings solely or primarily under the jurisdiction
of the Associate Chief Counsel (Corporate).
.08
Issues separate letter
rulings for substantially
identical letter rulings, but
generally issues a single
letter ruling for related
§ 301.9100 letter rulings
for related § 1362(f) letter
rulings, and for related
§ 2642(g) letter rulings
Substantially identical
letter rulings
(1) Substantially identical letter rulings. For letter ruling requests qualifying for the user
fee provided in paragraph (A)(5)(a) of Appendix A of this revenue procedure for substantially
identical letter rulings, a separate letter ruling will generally be issued for each requester or entity
as the Associate office deems necessary.
Related § 301.9100 letter
rulings
(2) Related § 301.9100 letter rulings.
(a) For a § 301.9100 letter ruling request for an extension of time to file a Form 3115 qualifying
under section 15.07(4) for the user fee provided in paragraph (A)(5)(d) of Appendix A of this
revenue procedure for an identical change in method of accounting, the Associate office generally
will issue a single letter on behalf of all applicants on Form 3115 that are the subject of the request.
(b) For a § 301.9100-3 letter ruling request for an extension of time to file an entity classification
election for multiple entities qualifying under section 15.07(2) for the user fee provided in
paragraph (A)(5)(a) of Appendix A of this revenue procedure, the Associate office generally will
issue a single letter on behalf of all entities that are the subject of the request. The taxpayer may
request that separate letters be issued to each entity that is the subject of the request. See generally
section 5.03 of this revenue procedure.
Related § 1362(f) letter
rulings
(3) Related § 1362(f) letter rulings. For a § 1362(f) letter ruling request from multiple S
corporations qualifying under section 15.07(2) for the user fee provided in paragraph (A)(5)
(a) of Appendix A of this revenue procedure, the Associate office generally will issue a single
letter ruling on behalf of all the S corporations that are the subject of the request. The taxpayer
may request that separate letter rulings be issued to each S corporation that is the subject of the
request.
Related § 2642(g) letter
rulings
(4) Related § 2642(g) letter rulings. For § 2642(g) letter ruling requests from married taxpayers
qualifying under section 15.07(2) for the user fee provided in paragraph (A)(5)(a) of Appendix A
of this revenue procedure, the Associate office generally will issue a separate letter ruling for each
requester under section 15.06(7).
Sends a copy of the letter
ruling to appropriate
Service official
.09 The Associate office will send a copy of the letter ruling, whether favorable or adverse, to
the appropriate Service official in the operating division that has examination jurisdiction of the
taxpayer's tax return.

Bulletin No. 2026–1 45 December 29, 2025
SECTION 9. WHAT
ARE THE SPECIFIC
AND ADDITIONAL
PROCEDURES FOR
A REQUEST FOR A
CHANGE IN METHOD
OF ACCOUNTING
FROM THE ASSOCIATE
OFFICES?
T
his section provides the specific and additional procedures applicable to a request for a change
in method of accounting under Rev. Proc. 2015-13, 2015-5 I.R.B. 419 (or any successor), as
clarified and modified by Rev. Proc. 2015-33, 2015-24 I.R.B. 1067, as modified by Section 17.02
(b) and (c) of Rev. Proc. 2016-1, 2016-1 I.R.B. 1, as modified by Rev. Proc. 2017-59, 2017-48
I.R.B. 543, as modified by Rev. Proc. 2021-26, 2021-22 I.R.B. 543, and as modified by Rev. Proc.
2021-34, 2021-35 I.R.B. 337, or other automatic change request procedures.
A request for a change in method of accounting under Rev. Proc. 2015-13 (or any successor) or
other automatic change request procedures is a type of request for a letter ruling. See section 2.01
of this revenue procedure.
.01
Automatic and non-
automatic change in
method of accounting
r
equests
Automatic change in
method of accounting
under Rev. Proc. 2015-13
(or any successor), or other
automatic change request
procedures
(1) Automatic change in method of accounting. Certain changes in methods of accounting
must be made under automatic change request procedures. A change in method of accounting
provided for in an automatic change request procedure must be made using that procedure if the
taxpayer requesting the change is within the scope of the procedure, the change is an automatic
change for the requested year of the change, and the taxpayer is eligible to make the change. The
Commissioner’s consent to an otherwise qualifying automatic change in method of accounting
is granted only if the taxpayer timely complies with the applicable automatic change request
procedures. But see section 9.19 of this revenue procedure concerning review by an Associate
office and a field office. In general, a taxpayer requests an automatic change by filing a current
Form 3115, Application for Change in Accounting Method.
An application filed under the automatic change procedures in Rev. Proc. 2015-13 (or any
successor) or other automatic change request procedure, and this revenue procedure, is hereinafter
referred to as an “automatic change request.” See section 9.22 of this revenue procedure for a list
of automatic change request procedures. See section 9.23 for a list of the sections and Appendices
of this revenue procedure in addition to this section 9 that apply to an automatic change request.
No user fee is required for a change made under an automatic change request procedure.
Non-automatic change in
method of accounting
(2) Non-automatic change in method of accounting. If a change in method of accounting
may not be made under an automatic change request procedure, the taxpayer may request a non-
automatic letter ruling by filing a current Form 3115, Application for Change in Accounting
Method, under the non-automatic change procedures in Rev. Proc. 2015-13 (or any successor),
and this revenue procedure. A Form 3115 filed under Rev. Proc. 2015-13 (or any successor) and
this revenue procedure for a non-automatic change request is hereinafter referred to as a “non-
automatic Form 3115.” A taxpayer filing a non-automatic Form 3115 must submit the required
user fee with the completed Form 3115. See section 15 and Appendix A of this revenue procedure
for information about user fees. See section 9.23 for a list of the sections and Appendices of this
revenue procedure in addition to this section 9 that apply to a non-automatic Form 3115.
Ordinarily only one change
in method of accounting on
a Form 3115, Application
for Change in Accounting
Method, and a separate
Form 3115 for each
taxpayer and for each
separate and distinct trade
or business
.02 Ordinarily, a taxpayer may request only one change in method of accounting on a Form
3115, Application for Change in Accounting Method. If the taxpayer wants to request a change in
method of accounting for more than one unrelated item or submethod of accounting, the taxpayer
must submit a separate Form 3115 for each unrelated item or submethod, except in certain
situations in which the Service specifically permits certain unrelated changes to be included on a
single Form 3115. For an example of such a situation, see section 15.01(3) of Rev. Proc. 2024-23,
2024-23 I.R.B. 1334 (or its successor).

December 29, 2025 46 Bulletin No. 2026–1
A separate Form 3115 (and, therefore, a separate user fee pursuant to section 15 and Appendix
A of this revenue procedure) must be submitted for each taxpayer and each separate trade or
business of a taxpayer, including a qualified subchapter S subsidiary (QSub) or a single-member
limited liability company (single-member LLC), requesting a change in method of accounting,
except as specifically permitted or required in guidance published by the Service. See, e.g., section
15.07(4) of this revenue procedure.
.03
Information required with
a Form 31
15
Facts and other information
(1) Facts and other information requested on Form 3115 and in applicable revenue
procedures. In general, a taxpayer requesting a change in method of accounting must file a
current Form 3115, unless the procedures applicable to the specific type of change in method of
accounting do not require a Form 3115 to be submitted.
To be eligible for approval of the requested change in method of accounting, the taxpayer must
provide all information requested on the Form 3115 and in its instructions and in Rev. Proc. 2015-
13 (or any successor), and, if applicable, the automatic change request procedure. In addition,
the taxpayer must provide all information requested in the applicable sections of this revenue
procedure, including a detailed and complete description of the item being changed and of the
taxpayer’s trade(s) or business(es), the taxpayer’s present and proposed method for the item being
changed, information regarding whether the taxpayer has claimed any federal tax credit relating
to the cost being changed, information regarding whether the taxpayer is under examination,
or before Appeals or a Federal court, and a summary of the computation of the net § 481(a)
adjustment, along with an explanation of the methodology used to determine the adjustment,
sufficient to demonstrate that the net § 481(a) adjustment is computed correctly.
For a non-automatic Form 3115 or an automatic change request specified in the instructions for
line 16 of the Form 3115, the taxpayer must also include a full explanation of the legal basis and
relevant authorities supporting the proposed method, and a detailed and complete description of
the facts and explanation of how the law applies to the taxpayer’s situation.
For a non-automatic Form 3115, the taxpayer must also include a statement of the applicant’s
reasons for the proposed change, copies of all documents related to the proposed change, and a
discussion of whether the law related to the request is uncertain or inadequately addresses the
issue.
The taxpayer must provide the requested information to be eligible for approval of the requested
change in method of accounting. The taxpayer may be required to provide information specific
to the requested change in method of accounting, such as an attached statement. The taxpayer
must provide all information relevant to the requested change in method of accounting, even if
not specifically requested, including an explanation of all material facts relevant to the requested
change in method of accounting.
See also sections 7.01(1) and 7.01(9) of this revenue procedure.
Statement of authorities
contrary to taxpayer’s
views
(2) Statement of contrary authorities. For a non-automatic Form 3115, the taxpayer is
encouraged to inform the Associate office about, and discuss the implications of, any authority
believed to be contrary to the proposed change in method of accounting, including statutes, court
decisions, regulations, notices, revenue rulings, revenue procedures, or announcements.

Bulletin No. 2026–1 47 December 29, 2025
If the taxpayer does not furnish either contrary authorities or a statement that none exist, the
Associate office may request submission of contrary authorities or a statement that none exist.
Failure to comply with this request may result in the Associate office’s refusal to issue a change
in method of accounting letter ruling.
Documents
(3) Copies of all contracts, agreements, and other documents. True copies of all contracts,
agreements, and other documents relevant to the requested change in method of accounting must
be submitted with a non-automatic Form 3115. Original documents should not be submitted
because they become part of the Associate office’s file and will not be returned.
Analysis of material facts
(4) Analysis of material facts. When submitting any document with a Form 3115 or in a
supplemental letter, the taxpayer must explain and provide an analysis of all material facts in the
document. The taxpayer may not merely incorporate the document by reference. The analysis of
the facts must include their bearing on the requested change in method of accounting and must
specify the provisions that apply.
Same issue in an earlier
return under examination
(5) Information regarding whether same issue is in an earlier return under examination.
A Form 3115 must state whether, to the best of the knowledge of both the taxpayer and the
taxpayer’s representatives, any earlier return of the taxpayer (or any return of a current or former
consolidated group in which the taxpayer is or was a member) in which the taxpayer used the
method of accounting being changed is under examination, before Appeals, or before a Federal
court. See Rev. Proc. 2015-13 (or any successor).
Issue previously submitted
or currently pending
(6) Statement regarding prior requests for a change in method of accounting and other
pending requests.
(a) Other requests for a change in method of accounting within the past five years. A
Form 3115 must state, to the best of the knowledge of both the taxpayer and the taxpayer’s
representatives, whether the taxpayer, a related party within the meaning of § 267(b) or § 707(b)
(1), or a member of a current or former affiliated group of which the taxpayer is or was a member
within the meaning of § 1504, or a predecessor requested or made within the past five years
(including the year of the requested change), or is currently filing, any request for a change in
method of accounting.
If the statement is affirmative, for each separate and distinct trade or business, the Form 3115
must give a description of each request and the year of change and whether consent was obtained.
If any application was withdrawn, not perfected, or denied, or if a Consent Agreement was sent to
the taxpayer but was not signed and returned to the Associate office, or if the change was not made
in the requested year of change, the Form 3115 must give an explanation.
(b) Any other pending request(s). A Form 3115 must state, to the best of the knowledge of
both the taxpayer and the taxpayer’s representatives, whether the taxpayer, a related party within
the meaning of § 267(b) or § 707(b)(1), or a member of a current or former affiliated group of
which the taxpayer is or was a member within the meaning of § 1504, or a predecessor currently
have pending any request (including any concurrently filed request) for a letter ruling, a change in
method of accounting, or technical advice.
If the statement is affirmative, the Form 3115 must give the name(s) of the taxpayer, identification
number(s), the type of request (letter ruling, request for change in method of accounting, or request
for technical advice), and the specific issues in each such request.

December 29, 2025 48 Bulletin No. 2026–1
Statement identifying
pending legislation
(7) Statement identifying pending legislation.
At the time the taxpayer files a non-automatic
Form 3115, the taxpayer must identify any pending legislation that may affect the proposed
change in method of accounting. The taxpayer also must notify the Associate office if any such
legislation is introduced after the request is filed but before a change in method of accounting
letter ruling is issued.
Authorized representatives
(8) Authorized representatives. To appear before the Service in connection with a request for
a change in method of accounting, the taxpayer’s authorized representative must be an attorney,
a certified public accountant, an enrolled agent, an enrolled actuary, a person with a “Letter of
Authorization,” an employee, general partner, bona fide officer, administrator, trustee, etc., as
described in section 7.01(14) of this revenue procedure.
Power of Attorney
and Declaration of
Representative
(9) Power of Attorney and Declaration of Representative. Any authorized representative,
whether or not enrolled to practice, must comply with Treasury Department Circular No.
230, which provides the rules for practice before the Service, and the conference and practice
requirements of the Statement of Procedural Rules, which provide the rules for representing a
taxpayer before the Service. See section 7.01(15) of this revenue procedure. A taxpayer should use
Form 2848, Power of Attorney and Declaration of Representative, to provide the representative’s
authority.
Tax Information
Authorization
(10) Tax Information Authorization. A taxpayer may use Form 8821, Tax Information
Authorization, to authorize an individual to receive a copy of the taxpayer's change in method
of accounting letter ruling and other related correspondence. If the taxpayer wishes to authorize
a corporation, firm, organization, or partnership to receive the correspondence, an individual,
identified by either name or title, must be specified on the Form 8821. A Form 8821 does not
authorize the taxpayer's appointee to advocate the taxpayer's position or to otherwise represent the
taxpayer before the Service.
Penalties of perjury
statement
(11) Penalties of perjury statement.
(a) Format of penalties of perjury statement. A Form 3115, and any change to a Form 3115
submitted at a later time, must be accompanied by the following declaration: “Under penalties of
perjury, I declare that I have examined this application, including accompanying schedules
and statements, and to the best of my knowledge and belief, the application contains all the
relevant facts relating to the application, and it is true, correct, and complete.”
See section 9.08(3) of this revenue procedure for the penalties of perjury statement required for
submissions of additional information.
(b) Signature by taxpayer. A Form 3115 must be signed in a manner consistent with section
7.01(13) of this revenue procedure by, or on behalf of, the taxpayer requesting the change by an
individual who has personal knowledge of the facts of, and authority to bind the taxpayer in, such
matters. For example, an officer must sign on behalf of a corporation, a general partner on behalf
of a state law partnership, a member-manager on behalf of a limited liability company, a trustee
on behalf of a trust, or an individual taxpayer on behalf of a sole proprietorship. If the taxpayer is
a member of a consolidated group, a Form 3115 should be submitted on behalf of the taxpayer by
the common parent and must be signed by a duly authorized officer of the common parent. Refer
to the signature requirements set forth in the instructions for the current Form 3115 regarding
those who are to sign. See also section 6.02(8) of Rev. Proc. 2015-13 (or any successor).
(c) Signature by preparer. If a Form 3115 is prepared by an individual other than the taxpayer,
the preparer must also sign the Form 3115 in a manner consistent with section 7.01(13) of this

Bulletin No. 2026–1 49 December 29, 2025
revenue procedure. A declaration of preparer (other than the taxpayer) is based on all information
of which the preparer has any knowledge.
.04
Additional procedural
information r
equired in
certain circumstances
Recipients of original and
copy of correspondence
(1) Recipients of original and copy of change in method of accounting correspondence.
The Service will send the signed original of the change in method of accounting letter ruling
and other related correspondence to the taxpayer, and copies to the taxpayer’s representative, if
so instructed on Form 2848. See section 7.02(2) of this revenue procedure for how to designate
alternative routing of the copies of the letter ruling and other correspondence.
Expedited handling
(2) To request expedited handling. The Associate offices ordinarily process non-automatic
Forms 3115 in order of the date received. A taxpayer with a compelling need to have a non-
automatic Form 3115 processed on an expedited basis may request expedited handling. See
section 7.02(4) of this revenue procedure for procedures regarding expedited handling.
Requesting form of any
document related to Form
3115 provided to taxpayer
or taxpayer’s authorized
representative
(3) To request the receipt of the change in method of accounting letter ruling or any
other correspondence related to a Form 3115 by fax, electronic facsimile, or encrypted email
attachment. If the taxpayer wants a copy of the change in method of accounting letter ruling or
any other correspondence related to a Form 3115, such as a request for additional information,
to be provided to the taxpayer or the taxpayer’s authorized representative by fax, electronic
facsimile, or encrypted email attachment, the taxpayer must submit a written request, preferably
as part of the Form 3115. The request may be submitted at a later date, but it must be received
prior to the mailing of correspondence other than the letter ruling and prior to the signing of the
change in method of accounting letter ruling. The Service has the discretion to determine the form
in which it will correspond with the taxpayer, but will generally comply with a taxpayer’s request
for a particular form.
If the taxpayer requests to have correspondence relating to the Form 3115 provided by fax
or electronic facsimile to the taxpayer or taxpayer’s authorized representative, the request must
contain the fax number of the taxpayer or the taxpayer’s authorized representative to whom the
correspondence is to be provided.
A document other than the change in method of accounting letter ruling will be faxed by a branch
representative. A change in method of accounting letter ruling may be faxed by either a branch
representative or the Disclosure and Litigation Support Branch of the Legal Processing Division
of the Office of Associate Chief Counsel (Procedure and Administration) (CC:PA:LPD:DS).
If the taxpayer requests documents by encrypted email attachment, the request must specify
which email encryption method is to be used and, if the taxpayer has not already provided the
appropriate memorandums of understanding (MOUs) to use encrypted email attachments, must
include those MOUs. See section 9.05(3) of this revenue procedure for acceptable email encryption
methods and procedures.
For purposes of § 301.6110-2(h), a change in method of accounting letter ruling is not issued
until the change in method of accounting letter ruling is mailed.
Requesting a conference
(4) To request a conference. The taxpayer must complete the appropriate line on the Form
3115 to request a conference, or must request a conference in a later written communication, if

December 29, 2025 50 Bulletin No. 2026–1
an adverse response is contemplated by the Associate office. See section 11.03(1) of Rev. Proc.
2015-13 (or any successor), and sections 10.01 and 10.02 of this revenue procedure.

Submitting non-automatic
Forms 3115
.05 Non-automatic Forms 3115 may be submitted by mail, by electronic facsimile, or by
encrypted email attachment.
(1) Submission by mail. A taxpayer submitting a non-automatic Form 3115 by mail should submit
the original to the appropriate address below. To use the paper method, first submit the full user fee
payment set forth in Appendix A of this revenue procedure through www.pay.gov, and include a copy
of the receipt for this payment with the request. See section 15.08 of this revenue procedure.
If a private delivery service is not used, a taxpayer, including an exempt organization, must
send the original completed Form 3115 to:
Internal Revenue Service
Attn: CC:PA:LPD:TSS
P.O. Box 7604
Benjamin Franklin Station
Washington, DC 20044
If a private delivery service is used, a taxpayer, including an exempt organization, must send
the original completed Form 3115 to:
Internal Revenue Service
Attn: CC:PA:LPD:TSS
Room 5336
1111 Constitution Ave., NW
Washington, DC 20224
For taxpayers, including an exempt organization, the original completed Form 3115 may be hand
delivered between the hours of 8:00 a.m. and 4:00 p.m. to the courier’s desk at 1111 Constitution
Ave., NW, Washington, DC. A receipt will be given at the courier’s desk. The package should be
addressed to:
Courier’s Desk
Internal Revenue Service
Attn: CC:PA:LPD:TSS,
Room 5336
1111 Constitution Ave., NW
Washington, DC 20224
(2) Submission by electronic facsimile. Taxpayers and their representatives are encouraged
to use a secure electronic facsimile service for transmitting requests for advice. To use the secure
electronic facsimile method, first submit the full user fee payment set forth in Appendix A of this
revenue procedure through www.pay.gov, and include a copy of the receipt for this payment with
the request. See section 15.08 of this revenue procedure.
Transmit the Form 3115, along with a cover sheet, to the secure electronic facsimile line:
(877) 773-4950

Bulletin No. 2026–1 51 December 29, 2025
(3) Submission by encrypted email attachment. There are more risks associated with
email than with electronic facsimile, such as the possibility that sensitive taxpayer information
could be intercepted. Accordingly, the Service encourages taxpayers to use a secure electronic
facsimile service for transmitting requests for advice. As an alternative, this section provides
procedures for using encrypted email attachments for transmitting a non-automatic Form
3115.
Taxpayers using encrypted email attachments may choose to use a compression utility compatible
with SecureZIP (note that many open-source utilities are not compatible with SecureZIP), Adobe
Acrobat Pro password encryption, or Microsoft Office 365 Protect Document to encrypt and send
password-protected files. Because these programs do not encrypt the subject line or body of an
email or the file name of the attachment, all sensitive taxpayer information, including the name of
the taxpayer, should be included only in the encrypted attachment.
These programs require that a sender create a password for the recipient to use to decrypt the
attachments. The password should never be sent in the same email as the encrypted attachment.
Instead, it should be provided to the Service in a separate email with a subject line that makes it
easy to connect the password to the encrypted email.
To use encrypted email attachments, first submit the full user fee payment set forth in Appendix
A of this revenue procedure through www.pay.gov, and include a copy of the receipt for this
payment with the request. See section 15.08 of this revenue procedure.
A Form 3115 transmitted through email must be accompanied by two MOUs: the MOU
in Appendix G of this revenue procedure, acknowledging the risks of using email to transmit
sensitive taxpayer information, and the appropriate MOU in Appendix H, agreeing to the terms
for using the chosen method of encryption to receive sensitive taxpayer information. These MOUs
must be signed by the taxpayer, not the taxpayer's representative, in a manner consistent with
section 7.01(13) of this revenue procedure. A Counsel representative will countersign and return
the second MOU to the requester prior to transmitting any other information by encrypted email
attachments.
Transmit the Form 3115 to the following email address:
Userfee@irscounsel.treas.gov
Submitting automatic
Forms 3115
.06 Automatic change request. The duplicate copy of an automatic Form 3115 generally is
submitted by mail. A taxpayer that is filing an automatic Form 3115 under the provisions of Rev.
Proc. 2015-13 (or any successor) may alternatively submit the duplicate copy of the Form 3115
by fax.
(1) Submission by mail. If the automatic change request procedure requires a taxpayer to file
a duplicate copy of the completed Form 3115 for an automatic change request, and if a private
delivery service is not used, send the duplicate copy of the automatic change request Form 3115
to:
Internal Revenue Service
Ogden, UT 84201
M/S 6111

December 29, 2025 52 Bulletin No. 2026–1
If a private delivery service is used, send the duplicate copy of the automatic change request
Form 3115 to:
Internal Revenue Service
1973 N. Rulon White Blvd.
Ogden, UT 84201
Attn: M/S 6111
(2) Submission by fax. Taxpayers submitting the duplicate copy of an automatic Form 3115 by
fax should do so to the following fax number:
(844) 249-8134
The submission should include a cover sheet with the following information:
(a) Subject: “Form 3115”
(b) Sender’s name, title, phone number, and address
(c) Taxpayer’s name
(d) Date
(e) Number of pages faxed (inclusive of cover sheet)
A taxpayer should not include sensitive information on the cover sheet, such as the taxpayer’s
Employer Identification Number or Social Security Number.
.07 A non-automatic Form 3115 is received and controlled by the Technical Services Support
Branch, Legal Processing Division of the Associate Chief Counsel (Procedure and Administration)
(CC:PA:LPD:TSS) if the required user fee is submitted with the Form 3115. Once controlled, the
Form 3115 is forwarded to the appropriate Associate office for assignment and processing.
Technical Services Support
Branch receives, initially
controls, and refers
the Form 3115 to the
appropriate Associate office
Additional information
.08
Reply period
(1) Reply period.
(a) Non-automatic Form 3115 – 21-day rule. In general, for a non-automatic Form 3115,
additional information requested by the Associate office and additional information furnished to
the Associate office by telephone must be furnished in writing by mail, fax, or email within 21
calendar days from the date of the information request. The Associate office may impose a shorter
reply period for a request for additional information made after an initial request. See section 10.06
of this revenue procedure for the 21-day rule for submitting information after any conference.

Bulletin No. 2026–1 53 December 29, 2025
(b) Automatic change request – 30-day rule. In general, for an automatic change request,
additional information requested by the Associate office, and additional information furnished
to the Associate office by telephone must be furnished in writing by mail, fax, or email within
30 calendar days from the date of the information request. The Associate office may impose a
shorter reply period for a request for additional information made after an initial request. See
section 10.06 of this revenue procedure for the 21-day rule for submitting information after any
conference with the Associate office.
Extension of reply period
(2) Request for extension of reply period.
(a) Non-automatic Form 3115. For a non-automatic Form 3115, an additional period, not to
exceed 15 calendar days, to furnish information may be granted to a taxpayer. Any request for an
extension of time must be made in writing and submitted before the end of the original 21-day
period. If unusual circumstances close to the end of the 21-day period make a written request
impractical, the taxpayer should notify the Associate office within the 21-day period that there is
a problem and that the written request for extension will be provided shortly. An extension of the
21-day period will be granted only if approved by a branch reviewer. An extension of the 21-day
period ordinarily will not be granted to furnish information requested on Form 3115. The taxpayer
will be told promptly, and later in writing, of the approval or denial of the requested extension. If
the extension request is denied, there is no right of appeal.
(b) Automatic change request. For an automatic change request, an additional period, not to
exceed 30 calendar days, to furnish information may be granted to a taxpayer. Any request for an
extension of time must be made in writing and submitted before the end of the original 30-day
period. If unusual circumstances close to the end of the 30-day period make a written request
impractical, the taxpayer should notify the Associate office within the 30-day period that there
is a problem and that the written request for extension will be coming soon. An extension of the
30-day period will be granted only if approved by a branch reviewer. An extension of the 30-day
period ordinarily will not be granted to furnish information requested on Form 3115. The taxpayer
will be told promptly of the approval or denial of the requested extension. If the extension request
is denied, there is no right of appeal.
Penalties of perjury
statement for additional
information
(3) Penalties of perjury statement for additional information. Additional information
submitted to the Associate office must be accompanied by the following declaration: “Under
penalties of perjury, I declare that I have examined this information, including accompanying
documents, and, to the best of my knowledge and belief, the information contains all the
relevant facts relating to the request for the information, and such facts are true, correct,
and complete.” This declaration must be signed in accordance with the requirements in section
9.03(11)(b) of this revenue procedure.
Identifying information
included in additional
information
(4) Identifying information included in additional information. The additional information
should also include the taxpayer's name, the case control number, and the name, office symbols,
and room number of the Associate office representative who requested the information. The
Associate office representative can provide the latter information to the taxpayer.
Transmitting request and
submitting additional
information by fax,
electronic facsimile, or
encrypted email attachment
(5) Transmitting request and submitting additional information by fax, electronic
facsimile, or encrypted email attachment. To facilitate prompt action on a change in method
of accounting ruling request, taxpayers may request that the Associate office request additional
information by fax, electronic facsimile, or encrypted email attachment. See section 9.04(3) of this
revenue procedure.

December 29, 2025 54 Bulletin No. 2026–1
Taxpayers may also submit additional information by fax, electronic facsimile, or encrypted
email attachment as soon as the information is available. The Associate office representative who
requests additional information can provide a fax or electronic facsimile number or email address
to which the information can be sent.
Submitting additional
information by mail
(6) Submitting additional information by mail.
(a) If a private delivery service is not used, the additional information should be sent to:
Internal Revenue Service
ADDITIONAL INFORMATION
Attn: [Name, office symbols, and room
number of the Associate office
representative who requested the information]
P.O. Box 7604
Benjamin Franklin Station
Washington, DC 20044
(b) If a private delivery service is used, the additional information should be sent to:
Internal Revenue Service
ADDITIONAL INFORMATION
Attn: [Name, office symbols, and room
number of the Associate office
representative who requested the information]
1111 Constitution Ave., NW
Washington, DC 20224
Failure to timely submit
additional information to
the Associate office
(7) Failure to timely submit additional information to the Associate office.
(a) Non-automatic Form 3115. In the case of a non-automatic Form 3115, if the required
information is not furnished to the Associate office within the reply period, the Form 3115 will
not be processed and the case will be closed. The taxpayer or authorized representative will be so
notified in writing.
(b) Automatic change request. In the case of an automatic change request, if the required
information is not furnished to the Associate office within the reply period, the request does not
qualify for the automatic change request procedure. In such a case, the Associate office will notify
the taxpayer that consent to make the change in method of accounting is not granted.
(c) Submitting the additional information at a later date. If the taxpayer wants to submit
the additional information at a later date, the taxpayer must submit it with a new completed Form
3115 (and user fee, if applicable) for a year of change for which such new Form 3115 is timely
filed under the applicable change in method of accounting procedure.
Circumstances in which the
taxpayer must notify the
Associate office
.09 For a non-automatic Form 3115, the taxpayer must promptly notify the Associate office if,
after the Form 3115 is filed but before a change in method of accounting letter ruling is issued,
the taxpayer knows that—

Bulletin No. 2026–1 55 December 29, 2025
(1) a field office has started an examination of the present or proposed accounting;
(2) a field office has started an examination of the proposed year of change;
(3) legislation that may affect the change in method of accounting has been introduced, see
section 9.03(7) of this revenue procedure; or
(4) another letter ruling request (including another Form 3115) has been submitted by the
taxpayer, a related party within the meaning of § 267(b) or § 707(b)(1), or a member of an affiliated
group of which the taxpayer is a member within the meaning of § 1504.
Determines if proposed
method of accounting
can be modified to obtain
favorable letter ruling
.10 For a non-automatic Form 3115, if a less than fully favorable change in method of
accounting letter ruling is indicated, the branch representative will tell the taxpayer whether minor
changes in the proposed method of accounting would bring about a favorable ruling. The branch
representative will not suggest precise changes that materially alter a taxpayer's proposed method
of accounting.
Near the completion of
processing the Form 3115,
advises the taxpayer if the
Associate office will rule
adversely and offers the
taxpayer the opportunity to
withdraw Form 3115
.11 Generally, after a conference is held (or offered, in the event no conference is held) and
before issuing any change in method of accounting letter ruling that is adverse to the requested
change in method of accounting, the taxpayer will be offered the opportunity to withdraw the
Form 3115. See sections 9.12 and 10 of this revenue procedure. If, within 10 calendar days of the
notification by the branch representative, the taxpayer or the taxpayer’s representative does not
notify the branch representative of a decision to withdraw the Form 3115, the adverse change in
method of accounting letter ruling will be issued unless an extension is granted. See section 15.10
for information regarding refunds of user fees.
Non-automatic Form 31
15
may be withdrawn or
Associate office may decline
to issue a change in method
of accounting letter ruling
.12
In general
(1) In general. A taxpayer may withdraw a non-automatic Form 3115 at any time before the
change in method of accounting letter ruling is signed by the Associate office. The Form 3115,
correspondence, and any documents relating to the Form 3115 that is withdrawn or for which the
Associate office declines to issue a letter ruling will not be returned to the taxpayer. See section
9.03(3) of this revenue procedure. In appropriate cases, the Service may publish its conclusions in
a revenue ruling or revenue procedure.
Notification of appropriate
Service official
(2) Notification of appropriate Service official. If a taxpayer withdraws, or the Associate
office declines to grant (for any reason), a request to change a method of accounting, the
Associate office will notify, in writing, the appropriate Service official in the operating division
that has examination jurisdiction of the taxpayer’s tax return and the Manager of the Methods of
Accounting and Timing Practice Network, and may give its views on the issues in the request to
the Service official to consider in any later examination of the return.
If the written notification to the Service official provides more than the fact that the request was
withdrawn and the Associate office was tentatively adverse, or that the Associate office declines to
grant a change in method of accounting, the memorandum may constitute Chief Counsel Advice,
as defined in § 6110(i)(1), and may be subject to disclosure under § 6110.

December 29, 2025 56 Bulletin No. 2026–1
How to check status of a
pending non-automatic
Form 3115
Service is not bound by
informal opinion
.13 The taxpayer or the taxpayer’s authorized representative may obtain information regarding
the status of a non-automatic Form 3115 by calling the person whose name and telephone number
are shown on the acknowledgement of receipt of the Form 3115.
.14 The Service will not be bound by any informal opinion expressed by the branch representative
or any other Service representative, and such an opinion cannot be relied upon as a basis for
obtaining retroactive relief under the provisions of § 7805(b).
Single letter ruling issued to
a taxpayer or consolidated
group for qualifying
identical change in method
of accounting
.15 For a non-automatic Form 3115 qualifying under section 15.07(4) for the user fee provided
in
paragraph (A)(5)(b) of Appendix A of this revenue procedure for identical changes in method
of accounting, the Associate office generally will issue a single letter ruling on behalf of all
applicants on the Form 3115 that are the subject of the request.
Letter ruling ordinarily
not issued for
one of two or
more interrelated items or
submethods
.16 If two or more items or submethods of accounting are interrelated, the Associate office
ordinarily
will not issue a letter ruling on a change in method of accounting involving only one of
the items or submethods.
Consent Agreement
.17 Ordinarily, for a non-automatic Form 3115, the Commissioner’s permission to change a
taxpayer’s
method of accounting is set forth in a letter ruling (original and a Consent Agreement
copy). If transmitting electronically, the issuing office may sign the letter ruling and the Consent
Agreement copy electronically. See section 9.04(3) of this revenue procedure. If the taxpayer
agrees to the terms and conditions contained in the change in method of accounting letter ruling,
the taxpayer must sign and date the Consent Agreement copy of the letter ruling in the appropriate
space. The Consent Agreement copy must be signed in a manner consistent with section 7.01(13)
of this revenue procedure by an individual with authority to bind the taxpayer in such matters.
The Consent Agreement copy must not be signed by the taxpayer’s representative. The signed
copy of the letter ruling will constitute an agreement (Consent Agreement) within the meaning
of Treas. Reg. § 1.481-4(b). The signed Consent Agreement copy of the letter ruling must be
returned to the Associate office within 45 calendar days of the date of the letter ruling. The signed
Consent Agreement copy may be submitted under the procedures set forth above for submission
of additional information. See section 9.04(3) and 9.08(5) of this revenue procedure.
In addition, a copy of the signed Consent Agreement generally must be attached to the taxpayer’s
income tax return for the year of change. See section 11.03(2)(a) of Rev. Proc. 2015-13 (or any
successor). A taxpayer filing its return electronically should attach the Consent Agreement as a
PDF file named “Form3115Consent.” If the taxpayer has filed its income tax return for the year
of change before the letter ruling has been received and the Consent Agreement has been signed
and returned, the copy of the signed Consent Agreement should be attached to the amended return
for the year of change that the taxpayer files to implement the change in method of accounting.
A taxpayer must secure the consent of the Commissioner before changing a method of
accounting for Federal income tax purposes. See Treas. Reg. § 1.446-1(e)(2)(i). For a change
in method of accounting requested on a non-automatic Form 3115, a taxpayer has secured the
consent of the Commissioner when the taxpayer timely signs and returns the Consent Agreement
copy of the letter ruling from the Associate office granting permission to make the change in
method of accounting and otherwise complies with Rev. Proc. 2015-13 (or any successor).
A taxpayer that timely files a non-automatic Form 3115 and takes the requested change in method
of accounting into account in its federal income tax return for the year of change (and any subsequent
taxable year) prior to receiving a letter ruling granting consent for that change has made a change in
method of accounting without obtaining the consent of the Commissioner as required by § 446(e)

Bulletin No. 2026–1 57 December 29, 2025
(an “unauthorized change”). As provided in section 12.02 of Rev. Proc. 2015-13 (or any successor),
the Director may determine when a change is not made in compliance with all applicable provisions
of Rev. Proc. 2015-13 (or any successor) and may deny the unauthorized change. However, the
Commissioner’s consent, issued subsequent to the requested year of change, applies back to the year
of change (and any subsequent taxable year) as of the date of the letter ruling granting consent for
that change if the taxpayer timely signs and returns the Consent Agreement copy and implements
the change in accordance with all applicable provisions of Rev. Proc. 2015-13 (or any successor)
and section 11 of this revenue procedure. If the Commissioner does not grant consent under Rev.
Proc. 2015-13 (or any successor) for the change in method of accounting taken into account by
the taxpayer, the taxpayer is subject to any interest, penalties, or other adjustments resulting from
improper implementation of the change. See § 446(f). A taxpayer who timely files a non-automatic
Form 3115 and takes the requested change into account in the taxpayer’s Federal income tax return
for the year of change (and any subsequent taxable year), prior to receiving the letter ruling granting
permission for the requested change, may nevertheless rely on the letter ruling received from
the Associate office after it is received, as provided in section 9.19 of this revenue procedure. If,
however, the requested change is modified or is withdrawn, denied, or similarly closed without the
Associate office having granted consent, taxpayers are not relieved of any interest, penalties, or other
adjustments resulting from improper implementation of the change.
A copy of the change in
method of accounting letter
ruling is sent to appropriate
Service officials
.18 The Associate office will send a copy of each change in method of accounting letter ruling,
whether
favorable or adverse, to the appropriate Service official in the operating division that
has examination jurisdiction of the taxpayer’s tax return and the Manager of the Methods of
Accounting and Timing Practice Network.
Consent to change a
method of accounting may
be r
elied on subject to
limitations
.19 A taxpayer may rely on a change in method of accounting letter ruling received from the
Associate
office, subject to certain conditions and limitations. See sections 7, 8, 10, 11, and 12 of
Rev. Proc. 2015-13 (or any successor).
A qualifying taxpayer complying timely with an automatic change request procedure may rely
on the consent of the Commissioner as provided in the automatic change request procedure to
change the taxpayer’s method of accounting, subject to certain conditions and limitations. See
generally sections 7, 8, 10, 11, and 12 of Rev. Proc. 2015-13 (or any successor). An Associate
office may review a Form 3115 filed under an automatic change request procedure and will notify
the taxpayer if additional information is needed or if consent is not granted to the taxpayer for the
requested change. See section 11 of Rev. Proc. 2015-13 (or any successor). Further, the field office
that has jurisdiction over the taxpayer’s return may review the Form 3115. See section 12 of Rev.
Proc. 2015-13 (or any successor).
Change in method of
accounting letter
ruling
does not apply to another
taxpayer
.20 A taxpayer may not rely on a change in method of accounting letter ruling issued to another
taxpayer. See
§ 6110(k)(3).
Associate office discretion to
permit r
equested change in
method of accounting
.21 The Associate office reserves the right to decline to process any non-automatic Form 3115
in
situations in which it would not be in the best interest of sound tax administration to permit
the requested change or it would not clearly reflect income. In this regard, the Associate office
will consider whether the change in method of accounting would clearly and directly frustrate
compliance efforts of the Service in administering the income tax laws. See section 11.02 of Rev.
Proc. 2015-13 (or any successor).
List of automatic change
in method of accounting
r
equest procedures
.22 For procedures regarding requests for an automatic change in method of accounting, refer
to
the following published automatic change request procedures. The Commissioner’s consent to
an otherwise qualifying automatic change in method of accounting is granted only if the taxpayer
complies timely with the applicable automatic change request procedure.

December 29, 2025 58 Bulletin No. 2026–1
The automatic change request procedures for obtaining a change in method of accounting
include:
(1) Rev. Proc. 2015-13 (or any successor). Rev. Proc. 2015-13 applies to the changes in method
of accounting described in Rev. Proc. 2024-23, 2024-23 I.R.B. 1334 (or its successor).
(2) The following automatic change request procedures, which require a completed Form 3115,
provide both the procedures under which a change may be made automatically and the procedures
under which such change must be made:
Treas. Reg. § 1.166-2(d)(3) (bank conformity for bad debts);
Treas. Reg. § 1.458-1 and -2 (exclusion for certain returned magazines, paperbacks, or records);
Rev. Proc. 97-43, 1997-2 C.B. 494 (§ 475 - electing out of certain exemptions from securities
dealer status); and
Rev. Proc. 91-51, 1991-2 C.B. 779 (§ 1286 - certain taxpayers under examination that sell
mortgages and retain rights to service the mortgages).
(3) The following automatic change request procedures, which do not require a completed
Form 3115, provide the type of change in method of accounting that may be made automatically
and also provide the procedures under which such change must be made:
Notice 96-30, 1996-1 C.B. 378 (§ 446 - change to comply with Statement of Financial
Accounting Standards No. 116);
Rev. Proc. 92-29, 1992-1 C.B. 748 (§ 461 - change in real estate developer’s method for
including costs of common improvements in the basis of property sold);
Rev. Proc. 98-58, 1998-2 C.B. 712 (certain taxpayers seeking to change to the installment
method of accounting under § 453 for alternative minimum tax purposes for certain deferred
payment sales contracts relating to property used or produced in the trade or business of farming);
Treas. Reg. § 1.472-2 (taxpayers changing to the last-in, first-out (LIFO) inventory method);
Section 585(c) and Treas. Reg. §§ 1.585-6 and 1.585-7 (large bank changing from the reserve
method of § 585); and
Rev. Proc. 92-67, 1992-2 C.B. 429 (election under § 1278(b) to include market discount in
income currently or election under § 1276(b) to use constant interest rate to determine accrued
market discount).
(4) See Appendix F for the list of revenue procedures for automatic changes in accounting
period.

Bulletin No. 2026–1 59 December 29, 2025
Other sections of this
revenue procedure that are
applicable to Form 3115
.23 In addition to this section 9, the following sections of this revenue procedure apply to
automatic change requests and non-automatic change requests:
1 (purpose of this revenue procedure);
2.01 (definition of “letter ruling”);
2.02 (definition of “closing agreement”);
2.05 (oral guidance);
3.01 (issues under the jurisdiction of the Associate Chief Counsel (Corporate));
3.02 (issues under the jurisdiction of the Associate Chief Counsel (Employee Benefits, Exempt
Organizations, and Employment Taxes));
3.03 (issues under the jurisdiction of the Associate Chief Counsel (Energy, Credits, and Excise
Tax));
3.04 (issues under the jurisdiction of the Associate Chief Counsel (Financial Institutions and
Products));
3.05 (issues under the jurisdiction of the Associate Chief Counsel (Income Tax and Accounting));
3.06 (issues under the jurisdiction of the Associate Chief Counsel (International));
3.07 (issues under the jurisdiction of the Associate Chief Counsel (Passthroughs, Trusts, and
Estates));
5.03(2) (period of limitation when filing a request for extensions of time for making an election
or for other relief under § 301.9100);
6.02 (letter rulings ordinarily not issued in certain areas because of the factual nature of the
problem);
6.05 (letter rulings ordinarily not issued to business associations or groups);
6.06 (letter rulings ordinarily not issued where the request does not address the tax status,
liability, or reporting obligations of the requester);
6.08 (letter rulings ordinarily not issued on Federal tax consequences of proposed legislation);
6.10 (letter rulings not issued on frivolous issues);
6.12 (letter rulings not issued on alternative plans or hypothetical situations);

December 29, 2025 60 Bulletin No. 2026–1
7.01(1) (statement of facts and other information);
7.01(10) (statement of supporting authorities);
7.01(14) (authorized representatives);
7.01(15) (Power of Attorney and Declaration of Representative);
7.02(2) (power of attorney used to indicate recipient of a copy or copies of a letter ruling or a
determination letter);
7.02(4) (expedited handling);
7.05(2) (notify Associate office if a return, amended return, or claim for refund is filed while
request is pending and attach request to the return);
8.01 (receipt and control of the request, and referral to the appropriate Associate office);
8.02 (contact taxpayer within 21 calendar days);
8.04 (not bound by informal opinion expressed);
10 (scheduling conferences);
15 (user fees);
16 (significant changes to prior revenue procedure);
17 (effect of this revenue procedure on other documents);
18 (effective date of this revenue procedure);
Appendix A (schedule of user fees); and
Appendix F (revenue procedures and notices regarding letter ruling requests relating to specific
Code sections and subject matters).
SECTION 10. HOW ARE
CONFERENCES FOR
LETTER RULINGS
SCHEDULED?
Schedules a conference if
requested by taxpayer
.01 A taxpayer may request a conference regarding a letter ruling request. Normally, a
conference is scheduled only when the Associate office considers it to be helpful in deciding the
case or when an adverse decision is indicated. If conferences are being arranged for more than

Bulletin No. 2026–1 61 December 29, 2025
one request for a letter ruling involving the same taxpayer, they will be scheduled so as to cause
the least inconvenience to the taxpayer. As stated in sections 7.02(6) and 9.04(4) of this revenue
procedure, a taxpayer who wants to have a conference on the issue or issues involved should
indicate this in writing when, or soon after, filing the request.
If a conference has been requested, the taxpayer or the taxpayer’s representative will be notified
by telephone, if possible, of the time and place of the conference, which must then be held within
21 calendar days after this contact. Instructions for requesting an extension of the 21-day period
and notifying the taxpayer or the taxpayer's representative of the Associate office's approval or
denial of the request for extension are the same as those explained in section 8.05(2) (or section
9.08(2)(a) for a change in method of accounting request) of this revenue procedure regarding
providing additional information.
Permits taxpayer one
conference of right
.02 A taxpayer is entitled, as a matter of right, to only one conference in the Associate office,
except as explained under section 10.05 of this revenue procedure. This conference is normally
held at the branch level and is attended by a person who has the authority to sign the letter ruling
in his or her own name or for the branch chief.
When more than one branch has taken an adverse position on an issue in a letter ruling request
or when the position ultimately adopted by one branch will affect that adopted by another, a
representative from each branch with the authority to sign in his or her own name or for the branch
chief will attend the conference. If more than one subject is to be discussed at the conference, the
discussion will constitute a conference on each subject.
To have a thorough and informed discussion of the issues, the conference usually will be held
after the branch has had an opportunity to study the case. At the request of the taxpayer, the
conference of right may be held earlier.
No taxpayer has a right to appeal the action of a branch to an Associate Chief Counsel or to any
other official of the Service. But see section 10.05 of this revenue procedure for situations in which
the Associate office may offer additional conferences.
In employment tax matters, if the service recipient (the firm) requests the letter ruling, the firm
is entitled to a conference. If the worker requests the letter ruling, both the worker and the firm are
entitled to a conference. See section 5.10 of this revenue procedure.
Disallows verbatim
recording of conferences
Makes tentative
recommendations on
substantive issues
.03 Because conference procedures are informal, no tape, stenographic, or other verbatim
recording of a conference may be made by any party.
.04 The senior Associate office representative present at the conference ensures that the
taxpayer has the opportunity to present views on all the issues in question. An Associate office
representative explains the Associate office’s tentative decision on the substantive issues and the
reasons for that decision. If the taxpayer asks the Associate office to limit the retroactive effect
of any letter ruling or limit the revocation or modification of a prior letter ruling, an Associate
office representative will discuss the recommendation concerning this issue and the reasons for the
recommendation. The Associate office representatives will not make a commitment regarding the
conclusion that the Associate office will finally adopt.
May offer additional
conferences
.05 The Associate office will offer the taxpayer an additional conference if, after the conference
of right, an adverse holding is proposed on a new issue or on the same issue but on different
grounds from those discussed at the first conference. There is no right to another conference when

December 29, 2025 62 Bulletin No. 2026–1
a proposed holding is reversed at a higher level with a result less favorable to the taxpayer, if the
grounds or arguments on which the reversal is based were discussed at the conference of right.
The limit on the number of conferences to which a taxpayer is entitled does not prevent the
Associate office from offering additional conferences, including conferences with an official
higher than the branch level, if the Associate office decides they are needed. These conferences
are not offered as a matter of course simply because the branch has reached an adverse decision. In
general, conferences with higher level officials are offered only if the Associate office determines
that the case presents significant issues of tax policy or tax administration and that the consideration
of these issues would be enhanced by additional conferences with the taxpayer.
Requires written
confirmation of information
presented at conference
.06 The taxpayer should furnish to the Associate office any additional data, reasoning, precedents,
etc., that were proposed by the taxpayer and discussed at the conference but not previously or
adequately presented in writing. The taxpayer must furnish the additional information within 21
calendar days from the date of the conference. If the additional information is not received within
that time, a letter ruling will be issued on the basis of the information on hand or, if appropriate,
no ruling will be issued. See section 8.05 of this revenue procedure for instructions on submission
of additional information for a letter ruling request other than a change in method of accounting
request. See section 9.08 of this revenue procedure for instructions on submitting additional
information for a change in method of accounting request.
May schedule a pre-
submission conference
.07 Sometimes it will be advantageous to both the Associate office and the taxpayer to hold a
conference before the taxpayer submits the letter ruling request to discuss substantive or procedural
issues relating to a proposed transaction. These conferences are held only if the identity of the
taxpayer is provided to the Associate office, only if the taxpayer actually intends to make a request,
only if the request involves a matter on which a letter ruling is ordinarily issued, and only at the
discretion of the Associate office and as time permits. For example, a pre-submission conference
will not be held on an income tax issue if, at the time the pre-submission conference is requested,
the identical issue is involved in the taxpayer's return for an earlier period and that issue is being
examined by a field office. See section 6.01(1) of this revenue procedure. A letter ruling request
submitted following a pre-submission conference will not necessarily be assigned to the branch that
held the pre-submission conference. Also, when a letter ruling request is not submitted following
a pre-submission conference, the Associate office may notify, by memorandum, the appropriate
Service officials in the operating division that has examination jurisdiction of the taxpayer's tax
return and may give its views on the issues raised during the pre-submission conference. For
LB&I taxpayers, a copy of the memorandum will be sent to the Assistant Deputy Commissioner,
Compliance Integration. This memorandum may constitute Chief Counsel Advice, as defined in
§ 6110(i), and may be subject to disclosure under § 6110.
(1) Taxpayer may request a pre-submission conference in writing or by telephone. A
taxpayer or the taxpayer’s representative may request a pre-submission conference in writing
or by telephone. If the taxpayer’s representative is requesting the pre-submission conference,
a power of attorney is required. A taxpayer should use Form 2848, Power of Attorney and
Declaration of Representative, to provide the representative’s authority. If multiple taxpayers
and/or their authorized representatives will attend or participate in the pre-submission conference,
cross powers of attorney (or, as appropriate, tax information authorizations) are required. If the
taxpayer’s representative is requesting the pre-submission conference by telephone, the Associate
office’s representative (see list of phone numbers below) will provide the fax number to send
the power of attorney (or, as appropriate, tax information authorization) and any other necessary
information prior to scheduling the pre-submission conference.
The request must identify the taxpayer and briefly explain the primary issue so it can be assigned
to the appropriate branch. If submitted in writing, the request should also identify the Associate
office expected to have jurisdiction over the request for a letter ruling. A written request for a

Bulletin No. 2026–1 63 December 29, 2025
pre-submission conference should be sent to the appropriate address listed in section 7.04 of this
revenue procedure.
To request a pre-submission conference by telephone, call:
(a) (202) 317-3181 (not a toll-free call) for matters under the jurisdiction of the Office of
Associate Chief Counsel (Corporate);
(b) (202) 317-6000 (not a toll-free call) for matters under the jurisdiction of the Office of
Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes);
(c) (202) 317-5200 (not a toll-free call) for matters under the jurisdiction of the Office of
Associate Chief Counsel (Energy, Credits, and Excise Tax);
(d) (202) 317-3900 (not a toll-free call) for matters under the jurisdiction of the Office of
Associate Chief Counsel (Financial Institutions and Products);
(e) (202) 317-7002 (not a toll-free call) for matters under the jurisdiction of the Office of
Associate Chief Counsel (Income Tax and Accounting);
(f) (202) 317-3800 (not a toll-free call) for matters under the jurisdiction of the Office of
Associate Chief Counsel (International);
(g) (202) 317-6575 (not a toll-free call) for matters under the jurisdiction of the Office of
Associate Chief Counsel (Passthroughs, Trusts, and Estates); or
(h) (202) 317-3400 (not a toll-free call) for matters under the jurisdiction of the Office of
Associate Chief Counsel (Procedure and Administration).
(2) Pre-submission conferences held in person or by telephone. Depending on the
circumstances, pre-submission conferences may be held in person at the Associate office or may
be conducted by telephone.
(3) Certain information required to be submitted to the Associate office prior to the pre-
submission conference. Generally, the taxpayer will be asked to provide a statement of whether
the issue is an issue on which a letter ruling is ordinarily issued and a draft of the letter ruling
request or other detailed written statement explaining the proposed transaction, issue, and legal
analysis, before scheduling the pre-submission conference. The Associate office will allow
taxpayers to submit a statement after the conference is scheduled at its discretion. If the taxpayer's
authorized representative will attend or participate in the pre-submission conference, a power of
attorney is required.
(4) Discussion of substantive issues is not binding on the Service. Any discussion of
substantive issues at a pre-submission conference is advisory only, is not binding on the Service
in general or on the Office of Chief Counsel in particular, and cannot be relied upon as a basis for
obtaining retroactive relief under the provisions of § 7805(b).

December 29, 2025 64 Bulletin No. 2026–1
May schedule a conference
to be held by telephone
.08 Depending on the circumstances, conferences, including conferences of right and pre-
submission conferences, may be held by telephone. This may occur, for example, when a taxpayer
wants a conference of right but believes that the issue involved does not warrant incurring
the expense of traveling to Washington, DC, or if it is believed that scheduling an in-person
conference of right will substantially delay the ruling process. If a taxpayer makes such a request,
the branch reviewer will decide if it is appropriate in the particular case to hold a conference by
telephone. If the request is approved, the taxpayer will be advised when to call the Associate office
representatives (not a toll-free call).
.09 Special rules and procedures apply to letter ruling requests solely or primarily under the
jurisdiction of the Associate Chief Counsel (Corporate) for which fast-track processing has been
requested. For more information, see section 5.02 of Rev. Proc. 2023-26, 2023-33 I.R.B. 486.
Pre-submission conferences
under Rev. Proc. 2023-26
SECTION 11. WHAT
EFFECT WILL A LETTER
RULING HAVE?
May be relied on subject to
limitations
Will not apply to another
taxpayer
.01 A taxpayer ordinarily may rely on a letter ruling received from the Associate office subject
to the conditions and limitations described in this section.
.02 A taxpayer may not rely on a letter ruling issued to another taxpayer. See § 6110(k)(3).
However, shareholders and security holders of a corporation may rely on a letter ruling issued to
the corporation for the limited purpose of determining the proper treatment of directly related tax
items. For example, a letter ruling issued to a corporation with respect to the reorganization of that
corporation may be relied upon by the corporation’s shareholders in determining their basis in the
stock of the corporation following the reorganization. See also section 11.06(3) of this revenue
procedure.
Will be used by a field office
in examining the taxpayer’s
return
.03 When determining a taxpayer's liability, the field office must ascertain whether—
(1) the conclusions stated in the letter ruling are properly reflected in the return;
(2) the representations upon which the letter ruling was based reflect an accurate statement of
the controlling facts;
(3) the transaction was carried out substantially as proposed; and
(4) there has been any change in the law that applies to the period during which the transaction
or continuing series of transactions were consummated.
If, when determining the liability, the field office finds that a letter ruling should be revoked
or modified, the findings and recommendations of the field office will be forwarded through the
appropriate Director to the Associate office for consideration before further action is taken by the
field office. Such a referral to the Associate office will be treated as a request for technical advice
and the provisions of Rev. Proc. 2026-2, this Bulletin, relating to requests for technical advice will
be followed. See section 13.02 of Rev. Proc. 2026-2. Otherwise, the field office should apply the
letter ruling in determining the taxpayer's liability. If a field office having jurisdiction over a return
or other matter proposes to reach a conclusion contrary to a letter ruling previously issued to the
taxpayer, it should coordinate the matter with the Associate office.

Bulletin No. 2026–1 65 December 29, 2025
May be revoked or modified
if found to be in error or
there has been a change in
law
.04 Unless it was part of a closing agreement as described in section 2.02 of this revenue
procedure, a letter ruling found to be in error or not in accord with the current views of the Service
may be revoked or modified. If a letter ruling is revoked or modified, the revocation or modification
applies to all years open under the period of limitation unless the Service uses its discretionary
authority under § 7805(b) to limit the retroactive effect of the revocation or modification.
A letter ruling may be revoked or modified by—
(1) a letter giving notice of revocation or modification to the taxpayer to whom the letter ruling
was issued;
(2) the enactment of legislation or ratification of a tax treaty;
(3) a decision of the United States Supreme Court;
(4) the issuance of temporary or final regulations; or
(5) the issuance of a revenue ruling, revenue procedure, notice, or other statement published in
the Internal Revenue Bulletin.
Consistent with these provisions, if a letter ruling relates to a continuing action or a series of
actions, it ordinarily will be applied until any one of the events described above occurs.
Publication of a notice of proposed rulemaking will not affect the application of any letter ruling
issued under this revenue procedure.
Where a letter ruling is revoked or modified by a letter to the taxpayer, the letter will state
whether the revocation or modification is retroactive. Where a letter ruling is revoked or modified
by the issuance of final or temporary regulations or by the publication of a revenue ruling, revenue
procedure, notice, or other statement in the Internal Revenue Bulletin, the document may contain
a statement as to its retroactive effect on letter rulings.
A letter ruling may be revoked even if the subject of the letter ruling is a matter that the Service
currently does not issue rulings on.
Letter ruling revoked or
modified based on material
change in facts applied
retroactively
.05 An Associate office will revoke or modify a letter ruling and apply the revocation
retroactively to the taxpayer for whom the letter ruling was issued or to a taxpayer whose tax
liability was directly involved in the letter ruling if—
(1) there has been a misstatement or omission of controlling facts;
(2) the facts at the time of the transaction are materially different from the controlling facts on
which the letter ruling was based; or
(3) the transaction involves a continuing action or series of actions and the controlling facts
change during the course of the transaction.

December 29, 2025 66 Bulletin No. 2026–1
Not otherwise generally
revoked or modified
retroactively
.06 Where the revocation or modification of a letter ruling is for reasons other than a change
in facts as described in section 11.05 of this revenue procedure, it will generally not be applied
retroactively to the taxpayer for whom the letter ruling was issued or to a taxpayer whose tax
liability was directly involved in the letter ruling provided that—
(1) there has been no change in the applicable law;
(2) the letter ruling was originally issued for a proposed transaction; and
(3) the taxpayer directly involved in the letter ruling acted in good faith in relying on the
letter ruling, and revoking or modifying the letter ruling retroactively would be to the taxpayer's
detriment. For example, the tax liability of each shareholder is directly involved in a letter ruling
on the reorganization of a corporation. Depending on all facts and circumstances, the shareholders’
reliance on the letter ruling may be in good faith. The tax liability of a member of an industry,
however, is not directly involved in a letter ruling issued to another member of the same industry.
Therefore, a nonretroactive revocation or modification of a letter ruling to one member of an
industry will not extend to other members of the industry who have not received letter rulings. By
the same reasoning, a tax practitioner may not extend to one client the non-retroactive application
of a revocation or modification of a letter ruling previously issued to another client.
If a letter ruling is revoked or modified by a letter to the taxpayer with retroactive effect, the
letter to the taxpayer will, except in fraud cases, state the grounds on which the letter ruling is being
revoked or modified and explain the reasons why it is being revoked or modified retroactively.
Retroactive effect of
revocation or modification
applied to a particular
transaction
.07 A letter ruling issued on a particular transaction represents a holding of the Service on
that transaction only. It will not apply to a similar transaction in the same year or any other year.
Except in unusual circumstances, the application of that letter ruling to the transaction will not be
affected by the later issuance of regulations (either temporary or final) if conditions (1) through
(3) in section 11.06 of this revenue procedure are met.
Retroactive effect of
revocation or modification
applied to a continuing
action or series of actions
.08 If a letter ruling is issued covering a continuing action or series of actions and the letter
ruling is later found to be in error or no longer in accord with the position of the Service, the
appropriate Associate Chief Counsel ordinarily will limit the retroactive effect of the revocation or
modification to a date that is not earlier than that on which the letter ruling is revoked or modified.
For example, the retroactive effect of the revocation or modification of a letter ruling covering a
continuing action or series of actions ordinarily would be limited in the following situations when
the letter ruling is in error or no longer in accord with the position of the Service:
(1) A taxpayer received a letter ruling that certain payments are excludable from gross income
for Federal income tax purposes. The taxpayer ordinarily would be protected only for the payment
received after the letter ruling was issued and before the revocation or modification of the letter
ruling.
(2) A taxpayer rendered a service or provided a facility that is subject to the excise tax on
services or facilities and, in relying on a letter ruling received, it did not pass the tax on to the user
of the service or the facility.
(3) An employer incurred liability under the Federal Insurance Contributions Act but, in relying
on a letter ruling received, neither collected the employee tax nor paid the employee and employer
taxes under the Federal Insurance Contributions Act. The retroactive effect would be limited

Bulletin No. 2026–1 67 December 29, 2025
Generally not retroactively
revoked or modified if
related to sale or lease
subject to excise tax
for both the employer and employee tax. The limitation would be conditioned on the employer
furnishing wage data, as may be required by § 31.6011(a)-1 of the Treasury Regulations.
.09 A letter ruling holding that the sale or lease of a particular article is subject to the manufacturer's
excise tax or the retailer's excise tax may not retroactively revoke or modify an earlier letter ruling
holding that the sale or lease of such an article was not taxable if the taxpayer to whom the letter
ruling was issued, in relying on the earlier letter ruling, gave up possession or ownership of the
article without passing the tax on to the customer. See § 1108(b), Revenue Act of 1926.
May be retroactively
revoked or modified when
transaction is entered into
before the issuance of the
letter ruling
.10 A taxpayer is not protected against retroactive revocation or modification of a letter ruling
involving
a transaction completed before the issuance of the letter ruling or involving a continuing
action or series of actions occurring before the issuance of the letter ruling, because the taxpayer
did not enter into the transaction relying on a letter ruling.
Taxpayer may request
that r
etroactive effect of
revocation or modification
be limited
.11 Under § 7805(b), the Service may prescribe any extent to which a revocation or modification
of a letter ruling will be applied without retroactive effect.
A
taxpayer to whom a letter ruling has been issued may request that the appropriate Deputy
Associate Chief Counsel limit the retroactive effect of any revocation or modification of the letter
ruling.
For letter rulings governed by Rev. Proc. 2026-4, this Bulletin, a taxpayer to whom a letter
ruling has been issued by the Commissioner, Tax Exempt and Government Entities, may request
limiting the retroactive effect of any revocation or modification of the letter ruling pursuant to the
procedures set forth in section 29 of Rev. Proc. 2026-4.
Format of request
(1) Request for relief under § 7805(b) must be made in required format.
A request to limit
the retroactive effect of the revocation or modification of a letter ruling must be in the general form
of, and meet the general requirements for, a letter ruling request, as set forth in section 7 of this
revenue procedure. Specifically, the request must also
(a) state that it is being made under § 7805(b);
(b) state the relief sought;
(c) explain the reasons and arguments in support of the relief requested (including a discussion
of section 11.05 of this revenue procedure, the three items listed in section 11.06 of this revenue
procedure, and any other factors as they relate to the taxpayer's particular situation); and
(d) include any documents bearing on the request.
A request that the Service limit the retroactive effect of a revocation or modification of a letter
ruling may be made in the form of a separate request for a letter ruling when, for example, a
revenue ruling has the effect of modifying or revoking a letter ruling previously issued to the
taxpayer or when the Service notifies the taxpayer of a change in position that will have the effect
of revoking or modifying the letter ruling.

December 29, 2025 68 Bulletin No. 2026–1
When notice is given by the field office, during an examination of the taxpayer's return, or by
Appeals, during consideration of the taxpayer's return before Appeals, a request to limit retroactive
effect must be made in the form of a request for technical advice as explained in section 14.02 of
Rev. Proc. 2026-2, this Bulletin.
When germane to a pending letter ruling request, a request to limit the retroactive effect of a
revocation or modification of a letter ruling may be made as part of the request for the letter ruling,
either initially or at any time before the letter ruling is issued. When a letter ruling that concerns
a continuing transaction is revoked or modified by, for example, a subsequent revenue ruling, a
request to limit retroactive effect must be made before the examination of the return that contains
the transaction that is the subject of the letter ruling request.
Request for conference
(2) Taxpayer may request a conference on application of § 7805(b). A taxpayer who requests
the application of § 7805(b) in a separate letter ruling request has the right to a conference in the
Associate office as explained in sections 10.02, 10.04, and 10.05 of this revenue procedure. If the
request is made initially as part of a pending letter ruling request or is made before the conference
of right is held on the substantive issues, the § 7805(b) issue will be discussed at the taxpayer's one
conference of right as explained in section 10.02 of this revenue procedure. If the request for the
application of § 7805(b) relief is made as part of a pending letter ruling request after a conference
has been held on the substantive issue and the Associate office determines that there is justification
for having delayed the request, the taxpayer is entitled to one conference of right concerning the
application of § 7805(b), with the conference limited to discussion of this issue only.
SECTION 12.
UNDER
WHAT
CIRCUMSTANCES DO
DIRECTORS ISSUE
DETERMINATION
LETTERS?
Directors issue determination letters only if the question presented is specifically answered
by
a statute, tax treaty, regulation, a conclusion stated in a revenue ruling, or an opinion or court
decision that represents the position of the Service.
Under no circumstances will a Director issue a determination letter unless it is clearly shown that
the request concerns a return that has been filed or is required to be filed and over which the Director
has, or will have, examination jurisdiction. See generally section 6 of this revenue procedure.
A determination letter does not include assistance provided by the U.S. competent authority
pursuant to the mutual agreement procedure in tax treaties as set forth in Rev. Proc. 2015-40,
2015-35 I.R.B. 236 (or its successor).
In income and gift tax
matters
.01 In income and gift tax matters, Directors issue determination letters in response to taxpayers'
written requests on completed transactions that affect returns over which they have examination
jurisdiction. A determination letter usually is not issued for a question concerning a return to be
filed by the taxpayer if the same question is involved in a return already filed.
Normally, Directors do not issue determination letters on the tax consequences of proposed
transactions. A Director may issue a determination letter on the replacement of involuntarily
converted property under § 1033, even if the replacement has not yet been made, if the taxpayer
has filed an income tax return for the first taxable year in which any of the gain was realized from
the converted property.
In estate tax matters
.02 In estate tax matters, Directors issue determination letters in response to written requests
affecting
the estate tax returns over which they have examination jurisdiction. They do not issue
determination letters on matters concerning the application of the estate tax to the prospective
estate of a living person.

Bulletin No. 2026–1 69 December 29, 2025
In generation-skipping
transfer tax matters
.03 In generation-skipping transfer tax matters, Directors issue determination letters in response
to written requests affecting the generation-skipping transfer tax returns over which they have
examination jurisdiction. They do not issue determination letters on matters concerning the
application of the generation-skipping transfer tax before the distribution or termination takes place.
In employment and excise
tax matters
.04 In employment and excise tax matters, Directors issue determination letters in response
to taxpayers’ written requests on completed transactions over which they have examination
jurisdiction.
All determination letter requests regarding employment status (employer/employee relationship)
made by taxpayers that are not Federal agencies and instrumentalities or their workers, must be
submitted to the Internal Revenue Service as set forth in the current instructions for Form SS-8,
Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax
Withholding.
If the service recipient (the firm) requests the determination regarding employment status, the
firm will receive any determination letter issued. A copy will also be sent to any workers identified
in the request. If the worker makes the request and the firm has been contacted for information,
both the worker and the firm will receive any issued determination letter. The determination letter
will apply to any individuals engaged by the firm under substantially similar circumstances. See
section 5.10 of this revenue procedure for requests regarding employment status made by Federal
agencies and instrumentalities or their workers.
In tax-exempt matters
.05 In tax-exempt matters, Directors issue determination letters in response to applications for
recognition of tax exemption under the jurisdiction of the Commissioner, TE/GE as set forth in
Rev. Proc. 2026-5.
Requests concerning
income, estate, or gift tax
returns
.06 A request received by a Director on a question concerning an income, estate, or gift tax
return already filed generally will be considered in connection with the examination of the return.
If a response is made to the request before the return is examined, it will be considered a tentative
finding in any later examination of that return.
Review of determination
letters
.07 Determination letters issued under sections 12.01 through 12.04 of this revenue procedure are
not reviewed by the Associate offices before they are issued. If a taxpayer believes that a determination
letter of this type is in error, the taxpayer may ask the Director to reconsider the matter or to request
technical advice from an Associate office as explained in Rev. Proc. 2026-2, this Bulletin.
The preceding sentence does not apply to SS-8 requests under section 12.04. If a taxpayer
disagrees with a determination of employment status made in response to an SS-8 request, the
taxpayer may request that the SS-8 Program reconsider the determination letter if the taxpayer has
additional information concerning the relationship that was not part of the original submission or
the taxpayer can identify facts that were part of the original submission that the taxpayer thinks
were not fully considered.
SECTION
13. WHAT
EFFECT WILL A
DETERMINATION
LETTER HAVE?
Has same effect as a letter
ruling
.01 A determination letter issued by a Director has the same effect as a letter ruling issued to a
taxpayer under section 11 of this revenue procedure.

December 29, 2025 70 Bulletin No. 2026–1
If a field office proposes to reach a conclusion contrary to that expressed in a determination letter,
that office need not refer the matter to the Associate office as is required for a letter ruling found
to be in error. The field office must, however, refer the matter to the Associate office through the
appropriate Director if it desires to have the revocation or modification of the determination letter
limited under § 7805(b), except if the determination letter has been issued by the Commissioner,
Tax Exempt and Government Entities. See Rev. Proc. 2026-4 and Rev. Proc. 2026-5, this Bulletin.
Taxpayer may request
that retroactive effect of
revocation or modification
be limited
.02 Under § 7805(b), the Service may prescribe the extent to which a revocation or modification
of a determination letter will be applied without retroactive effect. For determination letters that
are not issued by the Commissioner, Tax Exempt and Government Entities, a Director does not
have authority under § 7805(b) to limit the revocation or modification of the determination letter.
Therefore, if the field office proposes to revoke or modify a determination letter, the taxpayer may
request limitation of the retroactive effect of the revocation or modification by asking the Director
that issued the determination letter to seek technical advice from the Associate office. See section
14.02 of Rev. Proc. 2026-2, this Bulletin.
A taxpayer to whom a determination letter has been issued by the Commissioner, Tax Exempt
and Government Entities, may request limiting the retroactive effect of any revocation or
modification of the determination letter pursuant to the procedures set forth in section 23 of Rev.
Proc. 2026-4, or section 12.04 of Rev. Proc. 2026-5, this Bulletin.
Format of request
(1) Request for relief under § 7805(b) must be made in required format. A taxpayer's
request to limit the retroactive effect of the revocation or modification of the determination letter
must be in the form of, and meet the general requirements for, a technical advice request. See
section 14.02 of Rev. Proc. 2026-2, this Bulletin. The request must also—
(a) state that it is being made under § 7805(b);
(b) state the relief sought;
(c) explain the reasons and arguments in support of the relief sought (including a discussion
of section 11.05 of this revenue procedure, the three items listed in section 11.06 of this revenue
procedure, and any other factors as they relate to the taxpayer's particular situation); and
(d) include any documents bearing on the request.
Request for conference
(2) Taxpayer may request a conference on application of § 7805(b). When technical advice
is requested regarding the application of § 7805(b), the taxpayer has the right to a conference
with the Associate office to the same extent as does any taxpayer who is the subject of a technical
advice request. See section 14.04 of Rev. Proc. 2026-2, this Bulletin.
SECTION 14.
UNDER
WHAT
CIRCUMSTANCES ARE
MATTERS REFERRED
BETWEEN A DIRECTOR
AND AN ASSOCIATE
OFFICE?
Requests for determination
letters
.01 If a Director receives a request for a determination letter but may not issue one under the
provisions of this revenue procedure, the Director will forward the request to the appropriate
Associate office for reply. The field office will notify the taxpayer that the matter has been referred.

Bulletin No. 2026–1 71 December 29, 2025
No-rule areas
Directors will also refer to the appropriate Associate office any request for a determination letter
that in their judgment should have the attention of the Associate office. The field office will notify
the taxpayer that the matter has been referred.
.02 If the request involves an issue on which the Service will not issue a letter ruling or
determination letter, the request will not be forwarded to an Associate office. The Director will
notify the taxpayer that the Service will not issue a letter ruling or a determination letter on the
issue. See section 6 of this revenue procedure for a description of no-rule areas.
Requests for letter rulings
.03 If an Associate office receives a request for a letter ruling that it may not act upon under
section 6
of this revenue procedure, the Associate office may, in its discretion, forward the request
to the field office that has examination jurisdiction over the taxpayer's return. The taxpayer will be
notified of this action. If the request is on an issue or in an area of the type discussed in section 6 of
this revenue procedure and the Service decides not to issue a letter ruling or a determination letter,
the Associate office will notify the taxpayer and will then forward the request to the appropriate
field office for association with the related return.
Letter ruling request
mistakenly sent to a
Director
.04
If a request for a letter ruling is mistakenly sent to a Director, the Director will return it to
the taxpayer so that the taxpayer can send it to an Associate office.
SECTION
15. WHAT

ARE THE USER FEE
REQUIREMENTS
FOR REQUESTS FOR
LETTER RULINGS
AND DETERMINATION
LETTERS?
Legislation authorizing user
fees
.01 Section 7528 was added to the Internal Revenue Code by section 202 of the Extension of the
Temporary
Assistance for Needy Families Block Grant Program, Pub. L. No. 108-89, amended
by section 891(a) of the American Jobs Creation Act of 2004, Pub. L. 108-357, and was made
permanent by section 8244 of the U.S. Troop Readiness, Veterans’ Care, Katrina Recovery, and
Iraq Accountability Appropriations Act, 2007, Pub. L. No. 110-28.
Section 7528 provides that the Secretary of the Treasury or delegate (the "Secretary") shall
establish a program requiring the payment of user fees for requests to the Service for letter rulings,
opinion letters, determination letters, and other similar requests. The fees charged under the
program are to: (1) vary according to categories or subcategories established by the Secretary;
(2) be determined after taking into account the average time for, and difficulty of, complying
with requests in each category or subcategory; and (3) be payable in advance. The Secretary is
to provide for exemptions and reduced fees under the program as the Secretary determines to be
appropriate, but the average fee applicable to each category or subcategory must not be less than
the amount specified in § 7528(b)(3).
Requests to which a user fee
applies
.02 In general, user fees apply to all requests for—
(1) letter rulings (including non-automatic Forms 3115, Application for Change in Accounting
Method), determination letters, and advance pricing agreements;

December 29, 2025 72 Bulletin No. 2026–1
(2) closing agreements described in paragraph (A)(3)(d) of Appendix A of this revenue
procedure and pre-filing agreements described in Rev. Proc. 2016-30, 2016-21 I.R.B. 981 (or its
successor);
(3) renewal of advance pricing agreements;
(4) reconsideration of letter rulings or determination letters; and
(5) supplemental letter rulings, determination letters, etc., to correct mistakes in original letter
rulings, determination letters, etc.
Requests to which a user fee applies must be accompanied by the appropriate fee as determined
from the fee schedule provided in Appendix A of this revenue procedure. The fee may be refunded
as provided in section 15.10 of this revenue procedure.
Requests to which a user fee
does not apply
.03 User fees do not apply to—
(1) elections
made pursuant to § 301.9100-2, pertaining to automatic extensions of time (see
section 5.03 of this revenue procedure);
(2) late classification elections made pursuant to Rev. Proc. 2009-41, 2009-2 C.B. 439 (see
section 5.03(6) of this revenue procedure);
(3) late S corporation and related elections made pursuant to Rev. Proc. 2013-30, 2013-36
I.R.B. 173 (see section 5.02 of this revenue procedure);
(4) requests for a change in accounting period or method of accounting permitted to be made
by a published automatic change request revenue procedure (see section 9.01(1) of this revenue
procedure);
(5) requests for harassment campaign letter rulings under § 6104(d)(4);
(6) request for Neighborhood Land Use Rule letter rulings under § 514(b)(3);
(7) information letters; or
(8) late elections under § 338 that qualify under the automatic provisions in sections 3, 4, and 5
of Rev. Proc. 2003-33, 2003-1 C.B. 803.
Exemptions from the user
fee requir
ements
.04 The user fee requirements do not apply to—
(1) departments, agencies, or instrumentalities
of the United States if they certify that they are
seeking a letter ruling or determination letter on behalf of a program or activity funded by Federal
appropriations. The fact that a user fee is not charged does not have any bearing on whether
an applicant is treated as an agency or instrumentality of the United States for purposes of any
provision of the Code; or

Bulletin No. 2026–1 73 December 29, 2025
(2) requests as to whether a worker is an employee for Federal employment taxes and income
tax withholding purposes (Subtitle C of the Code) submitted on Form SS-8, Determination of
Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, or its
equivalent.
Fee schedule
.05 The schedule of user fees is provided in Appendix A of this revenue procedure. For the user
fee requirements applicable to—
(1) requests for advance pricing agreements or renewals of advance pricing agreements, see
section 3.05 of Rev. Proc. 2015-41, 2015-35 I.R.B. 263 (or its successor); or
(2) requests for letter rulings, determination letters, etc., under the jurisdiction of the
Commissioner, TE/GE (which no longer include changes in method of accounting), see Rev.
Proc. 2026-4 and Rev. Proc. 2026-5, this Bulletin.
Applicable user fee for a
r
equest involving multiple
offices, fee categories, issues,
transactions, or entities
.06
(1) Requests involving several offices. If a request dealing with only one transaction involves
more than one office within the Service (for example, one issue is under the jurisdiction of the
Associate Chief Counsel (Passthroughs, Trusts, and Estates) and another issue is under the
jurisdiction of the Commissioner, TE/GE), only one fee applies, namely the highest fee that
otherwise would apply to each of the offices involved. See Rev. Proc. 2026-4 and Rev. Proc. 2026-
5, this Bulletin, for the user fees applicable to issues under the jurisdiction of the Commissioner,
TE/GE. However, if an additional request is submitted after the original ruling is issued, regardless
of whether it relates to the same transaction or facts at issue in the earlier request, a new user fee
applies.
(2) Requests involving several fee categories. If a request dealing with only one transaction
involves more than one fee category, only one fee applies: the highest fee that otherwise would
apply to each of the categories involved.
(3) Requests involving several issues. If a request dealing with only one transaction involves
several issues, a request for a change in method of accounting dealing with only one item or
submethod of accounting involves several issues, or a request for a change in accounting period
dealing with only one item involves several issues, the request is treated as one request. Therefore,
only one fee applies, i.e., the fee that applies to the particular category or subcategory involved.
The addition of a new issue relating to the same transaction, item, or submethod will not result
in an additional fee unless the issue places the transaction, item, or submethod in a higher fee
category. So long as the issues all relate to a single transaction, a request that the Service address
one or more of the issues in a separate ruling will not result in an additional fee.
(4) Requests involving several unrelated transactions. If a request involves several unrelated
transactions, a request for a change in method of accounting involves several unrelated items
or submethods of accounting, or a request for a change in accounting period involves several
unrelated items, each transaction or item is treated as a separate request. As a result, a separate fee
will apply for each unrelated transaction, item, or submethod. An additional fee will apply if the
request is changed by the addition of an unrelated transaction, item, or submethod not contained in
the initial request. An example of a request involving unrelated transactions is a request involving
relief under § 301.9100-3 and the underlying issue.

December 29, 2025 74 Bulletin No. 2026–1
(5) Requests involving several entities. Each entity involved in a transaction (for example,
a reorganization) that desires a separate letter ruling in its own name must pay a separate fee
regardless of whether the transaction or transactions may be viewed as related. But see section
15.07 of this revenue procedure (providing a reduced user fee for substantially identical letter
rulings or substantially identical changes in method of accounting).
(6) Requests made by married taxpayers who file jointly. A married couple filing a joint
return may jointly request a single letter ruling and pay a single user fee if the issues arise from
a joint activity or if the spouses would otherwise qualify for substantially identical letter rulings.
See section 15.07 of this revenue procedure. If a spouse desires a ruling to be individually issued
to him or her, a separate fee must be paid for each individual request.
(7) Requests made by married taxpayers who file gift tax returns. Married taxpayers
filing individual gift tax returns that elect to split gifts must each make a separate request for a
letter ruling and must each pay a separate user fee. See section 15.07 of this revenue procedure
(providing a reduced user fee for substantially identical letter rulings).
Applicable user fee for
requests for substantially
identical letter rulings or
closing agreements, or
identical changes in method
of accounting
.07
(1) In general.
The user fees provided in paragraph (A)(5) of Appendix A of this revenue
procedure apply to the situations described in sections 15.07(2) and 15.07(4) of this revenue
procedure. To assist in the processing of these user fee requests, all letter ruling requests submitted
under this section 15.07 should—
(a) except for non-automatic Forms 3115, include the following typed or printed language at
the top of the letter ruling request: "REQUEST FOR USER FEE UNDER SECTION 15.07 OF
REV. PROC. 2026-1";
(b) list on the first page of the submission all taxpayers and entities, and separate and distinct
trades or businesses, including QSubs or single-member LLCs, requesting a letter ruling (including
the taxpayer identification number and the amount of user fee submitted for each taxpayer, entity,
or separate and distinct trade or business); and
(c) make one payment to cover all user fees.
If the Service determines that the letter ruling requests do not qualify for the user fee provided
in paragraph (A)(5) of Appendix A of this revenue procedure, the Service will request the proper
fee. See section 15.09 of this revenue procedure.
(2) Substantially identical letter rulings and closing agreements. The user fee provided in
paragraph (A)(5)(a) of Appendix A of this revenue procedure applies to a taxpayer or taxpayers
requesting substantially identical letter rulings (including accounting period, method of accounting,
and earnings and profits requests other than those submitted on Form 1128, Application to Adopt,
Change, or Retain a Tax Year, Form 2553, Election by a Small Business Corporation, Form 3115,
Application for Change in Accounting Method, and Form 5452, Corporate Report of Nondividend
Distributions) in the following situations:
(a) The taxpayers to whom the letter rulings will be issued are multiple entities with a common
member, sponsor, or parent, or multiple members of a common entity or consolidated group.
Multiple entities with a common sponsor only qualify for this reduced user fee if the entities are
regulated investment companies as defined in section 851 (RICs) and if an individual with the

Bulletin No. 2026–1 75 December 29, 2025
authority to bind the common sponsor in federal tax matters also has the authority to bind each of
the RICs in federal tax matters; or
(b) The taxpayers to whom the letter rulings will be issued are parties engaged together in the
same transaction affecting all requesting taxpayers.
To qualify for this reduced user fee, all information and underlying documents must be
substantially identical and all letter ruling requests must be submitted at the same time in a single
submission. In addition, the taxpayer(s) must state that the letter ruling requests and all information
and underlying documents are substantially identical, and must specifically identify the extent to
which the letter ruling requests, information, and underlying documents are not identical.
If a taxpayer or taxpayers requesting reduced user fees pursuant to this section 15.07(2) also
request a pre-submission conference pursuant to section 10.07, the taxpayer(s) should notify the
Associate office at or before the pre-submission conference that the taxpayer(s) intend to request
reduced user fees pursuant to this paragraph. At the pre-submission conference, the taxpayer(s)
should discuss with the Associate office how the letter ruling requests will satisfy the requirements
of this paragraph.
The reduced fee for substantially identical letter rulings is applicable to taxpayers requesting
closing agreements as described in section 2.02 of this revenue procedure, assuming they meet the
requirements described above for letter rulings.
(3) Substantially identical plans under § 25(c)(2)(B). The user fee provided in paragraph
(A)(5)(c) of Appendix A of this revenue procedure shall apply to a taxpayer who submits
substantially identical plans for administering the 95-percent requirement of § 143(d)(1) following
the submission and approval of an initial plan for administering the requirement. The request for
subsequent approvals of substantially identical plans must (1) state that a prior plan was submitted
and approved and include a copy of the prior plan and approval; (2) state that the subsequent
plan is substantially identical to the approved plan; and (3) describe any differences between the
approved plan and the subsequent plan.
(4) Identical changes in method of accounting and related § 301.9100 letter rulings. A
common sponsor of multiple entities, common parent of a consolidated group, or other taxpayer is
eligible for the user fees provided in paragraphs (A)(5)(b) and (d) of Appendix A of this revenue
procedure when requesting an identical change in method of accounting on a single Form 3115,
Application for Change in Accounting Method, or an extension of time to file Form 3115 under
§ 301.9100-3 for the identical change in method of accounting, for two or more of the following
in any combination—
(a) entities with a common sponsor, if those entities are RICs and if an individual with the
authority to bind the common sponsor in federal tax matters also has the authority to bind each of
the RICs in federal tax matters;
(b) members of that consolidated group;
(c) separate and distinct trades or businesses (for purposes of § 1.446-1(d)) of that taxpayer or
member(s) of that consolidated group. Separate and distinct trades or businesses include QSubs
and single-member LLCs;

December 29, 2025 76 Bulletin No. 2026–1
(d) partnerships that are wholly-owned within that consolidated group; or
(e) controlled foreign corporations (CFCs) and noncontrolled 10-percent owned foreign
corporations that do not engage in a trade or business within the United States where (i) all
controlling U.S. shareholders of the CFCs and all majority domestic corporate shareholders of
the noncontrolled 10-percent owned foreign corporations, as applicable, are members of that
consolidated group; or (ii) the taxpayer is the sole controlling U.S. shareholder of the CFCs or the
sole domestic corporate shareholder of the noncontrolled 10-percent owned foreign corporations.
To qualify as an identical change in method of accounting, the multiple entities with a common
sponsor, the multiple entities wholly owned or controlled by a consolidated group or other taxpayer,
or separate and distinct trades or businesses (that is, the applicants) must request to change from
an identical present method of accounting to an identical proposed method of accounting. All
aspects of the requested change in method of accounting must be identical, including the year of
change, the present and proposed methods, the underlying facts, and the authority for the request,
except for the § 481(a) adjustments. If the Associate office determines that the requested changes
in method of accounting are not identical, additional user fees will be required before any letter
ruling is issued.
The taxpayer, common sponsor, or common parent must, for each applicant for which the
change in method of accounting is being requested, attach to the Form 3115 a schedule providing
the name, employer identification number (where applicable), and § 481(a) adjustment. If the
request is on behalf of eligible CFCs or noncontrolled 10-percent owned foreign corporations,
the taxpayer or common parent must attach a statement that “[a]ll controlling U.S. shareholders
(as defined in § 1.964-1(c)(5)(i)) of all the CFCs to which the request relates are members of the
common parent’s consolidated group,” that “[a]ll majority domestic corporate shareholders (as
defined in § 1.964-1(c)(5)(ii)) of all the noncontrolled 10-percent owned foreign corporations
to which the request relates are members of the common parent’s consolidated group,” that “[t]
he taxpayer filing the request is the sole controlling U.S. shareholder (as defined in § 1.964-1(c)
(5)) of the CFCs to which the request relates,” or that “[t]he taxpayer filing the request is the sole
domestic corporate shareholder (as defined in § 1.964-1(c)(5)) of the noncontrolled 10-percent
owned foreign corporations to which the request relates,” as applicable. If the request is on behalf
of eligible partnerships, the common parent must attach a statement that “[a]ll partnerships to
which the request relates are wholly-owned by members of the common parent’s consolidated
group.”
In the case of a § 301.9100 request for an extension of time to file a Form 3115 requesting an
identical change in method of accounting for multiple entities with a common sponsor, multiple
members of a consolidated group and/or multiple separate and distinct trades or businesses of
a taxpayer or member(s) of the consolidated group, or multiple eligible CFCs or noncontrolled
10-percent owned foreign corporations (applicants), the taxpayer, common sponsor, or common
parent must submit the information required in the preceding paragraph in addition to the
information required by section 5.03 of this revenue procedure.
Method of payment
.08 Each request to the Service that is subject to a user fee under this revenue procedure must
be accompanied by full payment. The user fees for all requests must be paid through www.pay.
gov. Foreign entities that wish to submit payment from a foreign bank may submit their payment
by check.
(1) User fees for letter ruling requests. To locate the appropriate form for payment of the
user fee for a letter ruling on www.pay.gov, search for “Counsel Rulings User Fees” or navigate
directly to https://www.pay.gov/public/form/start/106105509 (as of January 3, 2022).

Bulletin No. 2026–1 77 December 29, 2025
(2) User fees for determination letter requests from SB/SE and TS. To locate the appropriate
form for payment of the user fee for a determination letter from SB/SE or TS on www.pay.gov,
search for “SBSE Determination Letter Fee” or navigate directly to https://www.pay.gov/public/
form/start/1361096622 (as of August 21, 2024),
Effect of nonpayment
or payment of incorrect
amount
.09 If a request is not matched with full payment, the office within the Service that is responsible
for issuing the letter ruling, determination letter, advance pricing agreement, closing agreement,
or reconsideration of a letter ruling or determination letter generally will exercise discretion in
deciding whether to immediately return the request. If a request is not immediately returned, the
taxpayer will be contacted and given a reasonable amount of time to submit the proper fee. If the
proper fee is not received within a reasonable amount of time, the request will then be returned.
The Service will usually defer substantive consideration of a request until proper payment has
been received. The return of a request to the taxpayer may adversely affect substantive rights if
the request is not perfected and resubmitted to the Service within 30 calendar days of the date of
the cover letter returning the request.
If a payment is made for more than the correct amount, the request will be accepted and the
amount of the excess payment will be refunded to the taxpayer.
If a ruling is issued and because of the ruling the taxpayer’s gross income is reduced such that
the taxpayer would have qualified for a reduced user fee in Appendix A, paragraph (A)(4), the
amount of user fee paid in excess of the reduced fee will be refunded to the taxpayer.
Refunds of user fee
.10 In general, user fees will not be refunded. User fees, however, will be refunded in the
following situations.
(1) A user fee paid with a request to correct a mistake or omission in a prior issued letter
ruling, determination letter, etc., will be refunded if the Service determines that the Service was
responsible for the mistake or omission.
(2) A user fee paid with a request for relief under § 7805(b) in connection with the revocation
in whole or in part, of a previously issued letter ruling, determination letter, etc., will be refunded
if the relief is granted. (The user fee paid for the letter ruling, determination letter, etc., that was
revoked is never refunded.)
(3) A user fee paid with a request for reconsideration of the Service’s decision not to rule on
an issue will be refunded if the Service agrees to rule on the issue and the user fee paid with the
initial request was not refunded.
(4) If the requested ruling, determination letter, etc., is not issued for any reason, and the Service
determines that a refund is appropriate after taking into account all the facts and circumstances,
including the amount of the Service's time and resources spent on the request, the user fee will be
refunded.
Request for reconsideration
of user fee
.11 A taxpayer who believes the user fee charged by the Service for its request for a letter ruling,
determination letter, advance pricing agreement, or closing agreement is either inapplicable or
incorrect and wishes to receive a refund of all or part of the amount paid (see section 15.10 of
this revenue procedure) may request reconsideration and, if desired, the opportunity for an oral
discussion by sending a letter to the Service at the appropriate address given in section 7.04 in
this revenue procedure. Both the incoming envelope and the letter requesting such reconsideration

December 29, 2025 78 Bulletin No. 2026–1
should be prominently marked "USER FEE RECONSIDERATION REQUEST." No user fee is
required for these requests. The request should be marked for the attention of:
Mark for the attention of:
If the matter involves
primarily:
Associate Chief Counsel
(Corporate) letter ruling
requests
Associate Chief Counsel (Corporate)
Associate Chief Counsel
(Employee Benefits,
Exempt Organizations, and
Employment Taxes) letter
ruling requests
Deputy Associate Chief Counsel ( )
(Complete parenthetical by using the applicable designation “Employee Benefits” or “Exempt
Organizations and Employment Taxes”)
Associate Chief Counsel
(Energy, Credits, and
Excise Tax) letter ruling
requests
Associate Chief Counsel (Energy, Credits, and Excise Tax)
Associate Chief Counsel
(Financial Institutions and
Products) letter ruling
requests
Associate Chief Counsel (Financial Institutions and Products)
Associate Chief Counsel
(Income Tax and
Accounting) letter ruling
requests
Associate Chief Counsel (Income Tax and Accounting)
Associate Chief Counsel
(International) letter ruling
requests
Associate Chief Counsel (International)
Associate Chief Counsel
(Passthroughs, Trusts,
and Estates) letter ruling
requests
Associate Chief Counsel (Passthroughs, Trusts, and Estates)
Associate Chief Counsel
(Procedure and
Administration) letter
ruling requests
Associate Chief Counsel (Procedure and Administration)
Determination letter
requests submitted
pursuant to this revenue
procedure by taxpayers
under the jurisdiction of
LB&I
Assistant Deputy Commissioner, Compliance Integration

Bulletin No. 2026–1 79 December 29, 2025
Determination letter
requests submitted
pursuant to this revenue
procedure by taxpayers
under the jurisdiction
of SB/SE (with regards
to estate and gift taxes,
employment taxes, and
excise taxes)
D
irector, SB/SE Exam, Specialty Policy
Determination letter
requests submitted
pursuant to this revenue
procedure by taxpayers
under the jurisdiction of
SB/SE (with respect to
income taxes)
SB/SE Examination – Field Exam Area Director
Determination letter
requests submitted
pursuant to this revenue
procedure by taxpayers
under the jurisdiction of TS
Director, Return Integrity and Compliance Services, TS
Determination letter
requests submitted
pursuant to this revenue
procedure by taxpayers
under the jurisdiction of
TE/GE
Director, Employee Plans Examinations
Director, Exempt Organizations Examinations
Director, Government Entities
(Add name of field office handling the request)
SECTION 16. WHAT
SIGNIFICANT CHANGES
HAVE BEEN MADE TO
REV. PROC. 2025-1?
Sections 3.04 and 5.12 have been amended to clarify the issues that fall under the jurisdiction of
the Associate Chief Counsel (Financial Institutions and Products). Specifically, status rulings for
entities engaged in issuing tax-advantaged bonds are issued by this Associate office.
Sections 8.08 and 15.06 have been amended to clarify that § 2642(g) letter ruling requests from
married taxpayers qualifying under section 15.07(2) of this Revenue Procedure, the Associate
office generally will issue a separate letter ruling for each requester. Appendix A has been amended
to reflect the user fee for these § 2642(g) letter ruling requests.
SECTION 17. WHAT
IS THE EFFECT OF
THIS REVENUE
PROCEDURE ON OTHER
DOCUMENTS?
Rev. Proc. 2025-1, 2025-1 I.R.B. 1, is superseded.
SECTION 18. WHAT IS
THE EFFECTIVE DATE
OF THIS REVENUE
PROCEDURE?
This revenue procedure is effective for all requests received on or after December 29, 2025.
Rev. Proc. 2025-1 governs requests received prior to December 29, 2025 and after December 30,
2024.
SECTION 19.
PAPERWORK
REDUCTION ACT
The collections of information contained in this revenue procedure have been reviewed and
approved by the Office of Management and Budget in accordance with the Paperwork Reduction
Act (44 U.S.C. § 3507) under control number 1545-1522.

December 29, 2025 80 Bulletin No. 2026–1
An agency may not conduct or sponsor, and a person is not required to respond to, a collection
of information unless the collection of information displays a valid control number.
The collections of information in this revenue procedure are in sections 5.06, 6.03, 7.01, 7.02,
7.03, 7.04, 7.05, 7.07, 7.08, 8.02. 8.05, 8.07, 10.01, 10.06, 10.07, 11.11, 13.02, 15.02, 15.07,
15.08, 15.09, 15.11, paragraph (B)(1) of Appendix A, Appendix C, Appendix D, Appendix E, and
Appendix F (subject matter—rate orders; regulatory agency; normalization). This information is
required to evaluate and process the request for a letter ruling or determination letter. In addition,
this information will be used to help the Service delete certain information from the text of the
letter ruling or determination letter before it is made available for public inspection as required by
§ 6110. The collections of information are required to obtain a letter ruling or determination letter.
The likely respondents are businesses or other for-profit institutions and tax-exempt organizations.
The estimated total annual reporting and/or recordkeeping burden is 316,020 hours.
The estimated annual burden per respondent/recordkeeper varies from 1 to 200 hours, depending
on individual circumstances, with an estimated average burden of 80 hours. The estimated number
of respondents and/or recordkeepers is 3,956.
The estimated annual frequency of responses is on occasion.
Books or records relating to a collection of information must be retained as long as their contents
may become material in the administration of any internal revenue law. Generally, tax returns and
tax return information are confidential, as required by § 6103.
DRAFTING
INFORMATION
The principal author of this revenue procedure is Sonia Gomez of the Office of Associate
Chief Counsel (Procedure and Administration). For further information regarding this revenue
procedure for matters under the jurisdiction of—
(1) the Associate Chief Counsel (Corporate), contact Jonathan Blake at (202) 317-3181 (not a
toll-free call),
(2) the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment
Taxes), contact Randall Thomas at (202) 317-6000 (not a toll-free call),
(3) the Associate Chief Counsel (Energy, Credits, and Excise Tax), contact Danielle Grimm at
(202) 317-5117 (not a toll-free call),
(4) the Associate Chief Counsel (Financial Institutions and Products), contact K. Scott Brown
at (202) 317-6945 (not a toll-free call),
(5) the Associate Chief Counsel (Income Tax and Accounting), contact R. Matthew Kelley at
(202) 317-7002 (not a toll-free call),
(6) the Associate Chief Counsel (International), contact Jan Geht at (651) 361-1823 (not a toll-
free call),

Bulletin No. 2026–1 81 December 29, 2025
(7) the Associate Chief Counsel (Passthroughs, Trusts, and Estates), contact the division inquiry
line at (202) 317-6575 (not a toll-free call), or
(8) the Associate Chief Counsel (Procedure and Administration), contact Jonathan Hauck at
(202) 317-3400 (not a toll-free call).
For further information regarding user fees, contact the Technical Services Support Branch at
(202) 317-6828 (not a toll-free call).
For further information regarding determination letters:
LB&I taxpayers should contact the LB&I Program Analyst by e-mail at lbi.irt.info@irs.gov, or
by e-fax at (844) 249-6231;
SB/SE taxpayers, for questions regarding determination letters involving estate and gift taxes,
employment taxes, or excise taxes, should contact SB/SE Specialty Exam Policy by electronic
facsimile at (877) 931-2014;
SB/SE taxpayers, for questions regarding determination letters involving income taxes, should
submit either their question or a request to speak to someone in SB/SE Examination – Field Exam
Area Director by electronic facsimile to (877) 477-9193. If the request involves a pending request
for a determination letter, please provide the taxpayer’s taxpayer identification number, phone
number, and address as reflected in the request for a determination letter;
TS taxpayers should submit either their question or a request to speak to someone in Return
Integrity and Compliance Services, TS, by electronic facsimile to (855) 863-8342. If the request
involves a pending request for a determination letter, please provide the taxpayer’s taxpayer
identification number, phone number, and address as reflected in the request for a determination
letter; and
TE/GE taxpayers should also refer to Revenue Procedures 2026-4 and 2026-5, this Bulletin.

December 29, 2025 82 Bulletin No. 2026–1
INDEX
References are to sections in Rev. Proc. 2026-1
Additional Information
– penalties of perjury statement required ..........................................................................................8.05(4)
– proposed deletions under § 6110...................................................................................................7.01(12)
– information requested during initial and subsequent contacts ............................................................8.05
failure to submit...............................................................................................................................8.05(3)
subsequent information after conference ..........................................................................................10.06
– where and how to send .........................................................................................8.05(5), (6); 9.08(5), (6)
Changes in Method of Accounting or Accounting Period
– applicable sections of Rev. Proc. 2026-1 for changes in method of accounting ................................9.23
– applicable sections of Rev. Proc. 2026-1 for accounting period .............................................Appendix F
– automatic change request procedures ...........................................................9.01, 9.06, 9.22, Appendix F
– identical changes in method of accounting .........................................................9.15, 15.07, Appendix A
– user fees ...................................................................................................................................Appendix A
Checklist Required........................................................................................................7.01(18), Appendix C
Conferences
– offered ...............................................................................................................................................10.02
after conference of right ....................................................................................................................10.05
application of § 6110 ................................................................................................................7.01(12)(e)
– requesting a conference ...................................................................................................................7.02(6)
– scheduling ..............................................................................................................................10.01, 10.02
application of § 7805(b) ................................................................................................11.11(2), 13.02(2)
pre-submission conferences ..............................................................................................................10.07
telephone conferences .......................................................................................................................10.08
Definitions
– Associate office ...............................................................................................................................1.01(2)
– closing agreement................................................................................................................................2.02
– determination letter .............................................................................................................................2.03
– Director ...........................................................................................................................................1.01(3)
– field office ........................................................................................................................................1.01(4)
– taxpayer ...........................................................................................................................................1.01(5)
– information letter .................................................................................................................................2.04
– letter ruling ..........................................................................................................................................2.01
– Service .............................................................................................................................................1.01(1)
Determinations Under § 999(d) ...............................................................................................................5.04
Discussions Not Binding on Service
– at pre-submission conference ........................................................................................................10.07(4)
– informal opinion expressed .................................................................................................................8.04
– oral advice to taxpayers ...................................................................................................................2.05(2)
Electronic Facsimile
– to receive letter ruling .......................................................................................................7.02(5), 9.04(3)
– to receive request for additional information ....................................................................7.02(5), 9.04(3)
– to submit additional information .......................................................................................8.05(5), 9.08(5)
– to submit letter ruling request .........................................................................................................7.04(2)
– to submit non-automatic Forms 3115 .............................................................................................9.05(2)
Employee Plans and Exempt Organizations
– jurisdiction of Commissioner, Tax Exempt and Government Entities Division ................................4.02
– user fees ...............................................................................................................................................4.02
Encrypted Email Attachment
– MOU to receive encrypted email ............................................................................................Appendix G
– MOU to send encrypted email ................................................................................................Appendix H
– to receive ruling.................................................................................................................7.02(5), 9.04(3)
– to receive request for additional information ....................................................................7.02(5), 9.04(3)
– to submit additional information .......................................................................................8.05(5), 9.08(5)
– to submit letter ruling request .........................................................................................................7.04(3)
– to submit non-automatic Forms 3115 .............................................................................................9.05(3)

Bulletin No. 2026–1 83 December 29, 2025
Estate Tax Matters
– issuance of determination letters ............................................................................................12.02, 12.06
– issuance of letter rulings......................................................................................................................5.06
under § 2032A(c).................................................................................................................................5.07
Expedited Handling of Letter Ruling and Determination Letter Requests ....................................7.02(4)
Extension of Time
– to schedule conference ......................................................................................................................10.01
– to submit additional information .....................................................................................................8.05(2)
Fax Transmission
– to receive ruling.................................................................................................................7.02(5), 9.04(3)
– to receive request for additional information ...................................................................7.02(5), 9.04(3)
– to submit additional information .......................................................................................8.05(5), 9.08(5)
– to submit automatic Forms 3115 .....................................................................................................9.06(2)
Hand Delivery of Letter Ruling Requests ...........................................................................................7.04(1)
No-Rule Areas ................................................................................................................................................6
Oral Advice to Taxpayers ........................................................................................................................2.05
Penalties of Perjury Statement
– form for letter ruling request ....................................................................................................7.01(16)(a)
– form for submission of additional information ...............................................................................8.05(4)
– required with draft letter ruling ...........................................................................................................8.07
– signature requirements .............................................................................................................7.01(16)(b)
Pending Letter Ruling Requests
– when to attach a copy to return .......................................................................................................7.05(2)
estate tax matters .................................................................................................................................5.06
– when to notify Associate office ...........................................................................................................7.05
estate tax matters .................................................................................................................................5.06
Power of Attorney
– Form 2848 .......................................................................................................................7.01(15), 7.02(2)
original sent to the taxpayer ............................................................................................................7.02(2)
copy sent to a representative ...........................................................................................................7.02(2)
copies sent to multiple representatives ............................................................................................7.02(2)
no copy sent to representatives ........................................................................................................7.02(2)
– signature requirements ..................................................................................................................7.01(15)
Public Disclosure of Information Letters ...............................................................................................2.04
Public Inspection Under § 6110 .........................................................................................................7.01(12)
– signature requirements .............................................................................................................7.01(12)(c)
Representatives
– compliance with Treasury Department Circular No. 230 .............................................................7.01(14)
– power of attorney required ............................................................................................................7.01(15)
– requirements ..................................................................................................................................7.01(14)
authorized representatives ........................................................................................................7.01(14)(a)
authorized based on relationship ..............................................................................................7.01(14)(b)
return preparer ..........................................................................................................................7.01(14)(c)
foreign representative ...............................................................................................................7.01(14)(d)
Retroactive Revocation or Modification
– of determination letter ............................................................................................................................13
request to limit retroactive effect .......................................................................................................13.02
– of letter ruling ........................................................................................................................11.05 - 11.10
request to limit retroactive effect .......................................................................................................11.11
Revenue Rulings
– effect on a letter ruling ......................................................................................................................11.04
– request to limit retroactive effect .......................................................................................................11.11
Sample of a Letter Ruling Request ..............................................................................7.01(17), Appendix B
Section 301.9100 Relief .............................................................................................................................5.03
Section 367 Rulings ...................................................................................................................................5.05
Status of Letter Ruling and Determination Letter Requests ................................................................7.07
Substantially Identical Letter Rulings ........................................................................15.07(2), Appendix A

December 29, 2025 84 Bulletin No. 2026–1
Tax Exempt and Government Entities (TE/GE)
– jurisdiction of Commissioner, Tax Exempt and Government Entities Division ................................4.02
– user fees ...............................................................................................................................................4.02
User Fees
– schedule of user fees ...............................................................................................................Appendix A
– user fee requirements .............................................................................................................................15
to reopen case ..................................................................................................................................8.05(3)
Where to Send
– determination letter request .................................................................................................................7.04
– letter ruling request ....................................................................................................................7.04, 9.05
additional information .............................................................................................8.05(5), (6); 9.08(5), (6)
hand delivery ........................................................................................................................7.04(1), 8.05(1)
Withdrawal of Letter Ruling and Determination Letter Requests ......................................................7.08

Bulletin No. 2026–1 85 December 29, 2025
APPENDIX A
SCHEDULE OF USER FEES
NOTE: Payment must be in U.S. dollars and made through www.pay.gov for all requests. See sections 15.08 and 15.09 of this revenue
procedure.
(A) FEE SCHEDULE
CATEGORYUSER FEE FOR
REQUESTS
RECEIVED PRIOR TO
JANUARY 29, 2026
USER FEE FOR
REQUESTS
RECEIVED AFTER
JANUARY 29, 2026
(1) User fee for a request for a determination letter from a Director. The
user fee for each determination letter request governed by Rev. Proc. 2026-1, this
revenue procedure.
$275$275
(2) User fee for an advance pricing agreement (APA) request.
(a) Type of APA
(i) Original APA
(ii) Renewal APA
(iii) Small Case APA
(iv) APA Amendment
$121,600
$65,900
$57,500
$24,600
$121,600
$65,900
$57,500
$24,600
(3) User fee for a request for a letter ruling or closing agreement. Except
for the user fees for advance pricing agreements and renewals, the reduced fees
provided in paragraph (A)(4) of this appendix, the user fees provided in para-
graph (A)(5) of this appendix, and the exemptions provided in section 15.04 of
this revenue procedure, the user fee for each request for a letter ruling or clos-
ing agreement under the jurisdiction of the Associate Chief Counsel (Corporate),
the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and
Employment Taxes), the Associate Chief Counsel (Energy, Credits, and Excise
Tax), the Associate Chief Counsel (Financial Institutions and Products), the Asso-
ciate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel
(International), the Associate Chief Counsel (Passthroughs, Trusts, and Estates),
or the Associate Chief Counsel (Procedure and Administration) is as follows:
(a) Accounting periods
(i) Form 1128, Application to Adopt, Change, or Retain a Tax Year,
(except as provided in paragraph (A)(4)(a) of this appendix)
(ii) Requests made on Part II of Form 2553, Election by a Small Busi-
ness Corporation, to use a fiscal year based on a business purpose
(except as provided in paragraph (A)(4)(a) of this appendix)
(iii) Letter ruling requests for extensions of time to file Form 1128,
Application to Adopt, Change, or Retain a Tax Year, Form 8716,
Election To Have a Tax Year Other Than a Required Tax Year, or
Part II of Form 2553 under § 301.9100-3 (except as provided in
paragraph (A)(4)(a) of this appendix)
$5,750
$5,750
$6,100
$5,750
$5,750
$6,100
(b) Changes in Methods of Accounting
(i) Non-automatic Form 3115, Application for Change in Accounting
Method (except as provided in paragraph (A)(4)(a) or (b), or (5)(b)
of this appendix)
(ii) Letter ruling requests for extensions of time to file Form 3115,
Application for Change in Accounting Method, under § 301.9100-3
(except as provided in paragraph (A)(4)(a) or (b), or (5)(d) of this
appendix)
$13,225
$13,900
$13,225
$13,900

December 29, 2025 86 Bulletin No. 2026–1
No user fee is required if the change in accounting period or method of accounting
is permitted to be made pursuant to a published automatic change request procedure.
See section 9.22 and Appendix F of this revenue procedure, for the list of automatic
change request procedures published and/or in effect as of December 31, 2024.
(c) (i) Letter ruling requests for relief under § 301.9100-3, § 1362(b)(5), or
§ 2642(g) (except as provided in paragraph (A)(4)(a) or (b), or (5)(a) of
this appendix)
(ii) All other letter ruling requests (including requests to revoke an elec-
tion and accounting period and method of accounting requests other
than those properly submitted on Form 1128, Application to Adopt,
Change, or Retain a Tax Year, Part II of Form 2553, Election by a
Small Business Corporation, or Form 3115, Application for Change
in Accounting Method) (except as provided in paragraph (A)(4)(a)
or (b), or (5)(a) of this appendix)
$14,500
$43,700
$14,500
$43,700
(d) Requests for closing agreements on a proposed transaction or on a
completed transaction before a return for the transaction has been
filed in which a letter ruling on that transaction is not requested
or issued (except as provided in paragraph (A)(4)(a) or (b), and in
paragraph (A)(5), of this appendix)
$43,700$43,700
(e) A request for a Foreign Insurance Excise Tax Waiver Agreement$12,000$12,000
NOTE: A taxpayer who receives relief under § 301.9100-3 (for example, an exten-
sion of time to file Form 3115, Application for Change in Accounting Method)
will be charged a separate user fee for the letter ruling request on the underlying
issue (for example, the accounting period or method of accounting application).
(4) Reduced user fee for a request for a letter ruling, method or period
change, or closing agreement. A reduced user fee for a request involving a per-
sonal, exempt organization, governmental entity, or business tax issue is provided
in the following situations if the person provides the certification described in
paragraph (B)(1) of this appendix:
(a) Request involves a tax issue from a person with gross income (as deter-
mined under paragraphs (B)(2), (3), (4), and (5) of this appendix) of less
than $400,000
$3,450$3,450
(b) Request involves a tax issue from a person with gross income (as deter-
mined under paragraphs (B)(2), (3), (4), and (5) of this appendix) of less
than $10 million and $400,000 or more
NOTE: In the situations described in paragraph (b)(5), a person’s gross income
must be combined with the gross incomes of certain individuals or entities related
to the person for purposes of applying these tests.
$9,775$9,775
(5) User fee for substantially identical letter ruling requests or closing agree-
ments, identical changes in method of accounting, or plans from issuing
authorities under § 25(c)(2)(B). If the requirements of section 15.07 of this rev-
enue procedure are satisfied, the user fee for the following situations is as follows:
(a) Substantially identical letter rulings and closing agreements requested
(other than changes in methods of accounting requested on Form 3115)
Requests for substantially identical letter rulings or closing agreements
for multiple entities with a common member, sponsor, or parent, or for
multiple members of a common entity or consolidated group, or for par-
ties engaged together in the same transaction affecting all requesting tax-
payers, for each additional letter ruling request after the $43,700 fee or
reduced fee, as applicable, has been paid for the first letter ruling request.
These requests may include, but are not limited to, requests for substan-
tially identical letter rulings for two or more identical trusts, multiple ben-
eficiaries of a trust, a trust divided into identical subtrusts, spouses making
split gifts, or series funds within a single trust or series organization.
$4,370$4,370

Bulletin No. 2026–1 87 December 29, 2025
NOTE: Each entity or member that is entitled to the user fee under paragraph (A)
(5)(a) of this appendix that receives relief under § 301.9100-3 (for example, an
extension of time to file an election) will be charged a separate user fee for the
letter ruling request on the underlying issue.
NOTE: The fee charged for the first letter ruling is the highest fee applicable to
any of the entities.
NOTE: Where the requests for the letter rulings are submitted by a private founda-
tion described in § 509 and one or more disqualified persons described in § 4946,
the fee charged for the first letter ruling to a disqualified person is the highest fee
applicable to any of the taxpayers.
(b) Identical change in method of accounting requested on a single Form
3115, Application for Change in Accounting Method, as provided in
section 15.07(3) (fee for each additional applicant seeking the identical
change in method of accounting on the same Form 3115 after the $13,225
or reduced fee, as applicable, has been paid for the first applicant)
$280$280
(c) Substantially identical plans under § 25(c)(2)(B) (situations where an
issuing authority under § 25 submits substantially identical plans for
administering the 95-percent requirement of § 143(d)(1) following the
submission of an initial plan that was approved)
NOTE: The fee charged for the first letter ruling is the highest fee applicable to
any of the entities.
$1,725$1,725
(d) Extension of time requested to file Form 3115, Application for Change
in Accounting Method, for an identical change in method of accounting
as provided in section 15.07(3) (fee for each additional applicant seeking
the identical extension of time under § 301.9100-3 to file a single Form
3115 for the identical change in method of accounting after the $13,900
fee or reduced fee, as applicable, has been paid for the first applicant)
NOTE: When an extension of time to file Form 3115, Application for Change in
Accounting Method, is granted under § 301.9100-3 for multiple applicants, a sep-
arate user fee will be charged for the change in method of accounting application,
Form 3115.
$280$280
(6) User fee for information letter requests.
(7) User fee for pre-filing agreements.
(8) Tax treaty limitation of benefits. See Rev. Proc. 2015-40, 2015-35 I.R.B.
236 (or its successor) for procedures for requesting competent authority assis-
tance under tax treaties.
(9) Statement of Value. See Rev. Proc. 96-15 for procedures for requesting a
statement of value.
(A) User fee for a case with 1-3 items
(B) Cost per each additional item beyond 3
$0
$181,500
$66,800
$8,400
$800
$0
$181,500
$66,800
$8,400
$800

December 29, 2025 88 Bulletin No. 2026–1
(B) PROCEDURAL MATTERS
(1) Required certification. A person seeking a reduced user fee under paragraph (A)(4) of this Appendix must provide the fol-
lowing certification in order to obtain the reduced user fee:
(a) If a person is seeking a reduced user fee under paragraph (A)(4)(a) of this appendix, the person must certify in the request that
his, her, or its gross income, as defined under paragraphs (B)(2), (3), (4), and (5) of this appendix, as applicable, is less than $400,000
as reported on their last Federal income tax return (as amended) filed for a full (12 months) taxable year ending before the date the
request is filed.
(b) If a person is seeking a reduced user fee under paragraph (A)(4)(b) of this appendix, the person must certify in the request
that his, her, or its gross income, as defined under paragraphs (B)(2), (3), (4), and (5) of this appendix, as applicable, is less than $10
million and more than $400,000 as reported on their last Federal income tax return (as amended) filed for a full (12 months) taxable
year ending before the date the request is filed.
The certification must be attached as part of the ruling request.
NOTE: In the situations described in paragraph (b)(5), a person’s gross income must be combined with the gross incomes of cer-
tain individuals or entities related to the person for purposes of applying these tests.
(2) Gross income for a request involving a personal tax issue. For purposes of the reduced user fees provided in paragraphs (A)
(4)(a) and (b) of this Appendix for—
(a) U.S. citizens and resident alien individuals, domestic trusts, and domestic estates, “gross income” is equal to “total
income” as reported on their last Federal income tax return (as amended) filed for a full (12-month) taxable year ending before the
date the request is filed, plus any interest income not subject to tax under § 103 (interest on state and local bonds) for that period.
“Total income” is a line item on Federal tax returns. For example, if the 2023 Form 1040, U.S. Individual Income Tax Return, is the
most recent 12-month taxable year return filed by a U.S. citizen, “total income” on the Form 1040 is the amount entered on line 9.
In the case of a request for a letter ruling or closing agreement from a domestic estate or trust that, at the time the request is filed,
has not filed a Federal income tax return for a full taxable year, the reduced user fee in paragraph (A)(4)(a) of this Appendix will apply
if the decedent’s or (in the case of an individual grantor) the grantor’s total income as reported on the last Federal income tax return
filed for a full taxable year ending before the date of death or the date of the transfer, taking into account any additions required to be
made to total income described in paragraph (B)(2)(a), is less than $400,000 (or less than $10,000,000 for the paragraph (A)(4)(b)
fee to apply). In this case, the executor or administrator of the decedent’s estate or the grantor must provide the certification required
under paragraph (B)(1) of this appendix.
(b) Nonresident alien individuals, foreign trusts, and foreign estates, “gross income” is equal to “total effectively connected
income” as reported on their last Federal income tax return (as amended) filed for a full (12 months) taxable year ending before the
date the request is filed, plus any income for the period from United States or foreign sources that is not taxable by the United States,
whether by reason of § 103, an income tax treaty, § 871(h) (regarding portfolio interest), or otherwise, plus the total amount of any
fixed or determinable annual or periodical income from United States sources, the United States tax liability for which is satisfied by
withholding at the source. “Total effectively connected income” is a line item on Federal tax returns. For example, if the 2023 Form
1040-NR, U.S. Nonresident Alien Income Tax Return, is the most recent 12-month taxable year return filed by a nonresident alien
individual, “total effectively connected income” on the Form 1040-NR is the amount entered on line 9.
In the case of a request for a letter ruling or closing agreement from a foreign estate or trust that, at the time the request is filed, has
not filed a Federal income tax return for a full taxable year, the reduced user fee in paragraph (A)(4)(a) of this Appendix will apply if
the decedent’s or (in the case of an individual grantor) the grantor’s total income or total effectively connected income, as relevant, as
reported on the last Federal income tax return filed for a full taxable year ending before the date of death or the date of the transfer,
taking into account any additions required to be made to total income or total effectively connected income described respectively in
paragraph (B)(2)(a) of this Appendix or in this paragraph (B)(2)(b), is less than $400,000 (or less than $10,000,000 for the paragraph
(A)(4)(b) fee to apply). In this case, the executor or administrator of the decedent’s estate or the grantor must provide the certification
required under paragraph (B)(1) of this Appendix.
(3) Gross income for a request involving a business-related tax issue. For purposes of the reduced user fees provided in para-
graphs (A)(4)(a) and (b) of this Appendix of—
(a) U.S. citizens and resident alien individuals, domestic trusts, and domestic estates, “gross income” is equal to gross income
as defined under paragraph (B)(2)(a) of this Appendix, plus “cost of goods sold” as reported on the same Federal income tax return.
(b) Nonresident alien individuals, foreign trusts, and foreign estates, “gross income” is equal to gross income as defined under
paragraph (B)(2)(b) of this Appendix, plus “cost of goods sold” as reported on the same Federal income tax return.
(c) Partnerships with a Form 1065 filing requirement and corporations (foreign and domestic), “gross income” is equal to
“total income” as reported on their last Federal tax return (as amended) filed for a full (12 months) taxable year ending before the date
the request is filed, plus “cost of goods sold” as reported on the same Federal tax return, plus any interest income not subject to tax
under § 103 (interest on state and local bonds) for that period. Partnerships with a Form 1065 filing requirement should also include
“gross rents” reported on Form 8825 at line 2, as well as the income amounts reported on Schedule K Form 1065 at lines 3a, 5, 6a,
7, 8, 9a, 10, and 11 from the same Federal tax return described in the preceding sentence to calculate “gross income” for the purpose

Bulletin No. 2026–1 89 December 29, 2025
of applying the reduced user fee in paragraph (A)(4) of this Appendix. S corporations with a Form 1120S filing requirement should
also include “gross rents” reported on Form 8825 at line 2, as well as the income amounts reported on Schedule K Form 1120S at
lines 3a, 4, 5a, 6, 7, 8a, 9, and 10 from the same Federal tax return described in the first sentence of this paragraph to calculate “gross
income” for the purpose of applying the reduced user fee in paragraph (A)(4) of this Appendix. If a partnership or S corporation is
not required to file or a C corporation is not subject to tax, “total income” and “cost of goods sold” are the amounts that the partner-
ship or corporation would have reported on the Federal tax return if the partnership or S corporation had been required to file or the
C corporation had been subject to tax.
“Cost of goods sold” and “total income” are line items on Federal tax returns. For example, if the 2020 Form 1065, U.S. Return of
Partnership Income, is the most recent 12-month taxable year return filed by a partnership, “cost of goods sold” and “total income”
on the Form 1065 are the amounts entered on lines 2 and 8, respectively; if the 2020 Form 1120, U.S. Corporation Income Tax
Return, is the most recent 12-month taxable year return filed by a domestic corporation, “cost of goods sold” and “total income” on
the Form 1120 are the amounts entered on lines 2 and 11, respectively; and if the 2020 Form 1120S, U.S. Income Tax Return for an
S Corporation, is the most recent 12-month taxable year return filed by an S corporation, “cost of goods sold” and “total income” on
the Form 1120S are the amounts entered on lines 2 and 6, respectively.
If, at the time the request is filed, a partnership or S corporation required to file or a C corporation subject to tax has not filed a Fed-
eral tax return for a full taxable year, the reduced user fee in paragraph (A)(4)(a) or (b) of this Appendix will apply if, in the aggregate,
the partners’ or the shareholders’ gross income (as defined in paragraph (B)(3)(a), (b), or (c) of this Appendix, as applicable) is less
than $400,000 for purposes of paragraph (A)(4)(a) or $10 million for purposes of paragraph (A)(4)(b) for the last full (12 months)
taxable year ending before the date the request is filed. In this case, the partners or the shareholders must provide the certification
required under paragraph (B)(1) of this Appendix.
(4) Gross income for a request involving an exempt organization or governmental entity. For purposes of the reduced user
fees provided in paragraphs (A)(4)(a) and (b) of this Appendix of—
(a) Organizations exempt from income tax under “Subchapter F-Exempt Organizations” of the Code, “gross income” is
equal to the amount of gross receipts for the last full (12 months) taxable year ending before the date the request for a letter ruling or
closing agreement is filed.
(b) State, local, and Indian tribal government entities, “gross income” is equal to the annual operating revenue of the govern-
ment requesting the ruling for its last fiscal year ending before the date of the ruling request. The annual operating revenue is to be
determined at the government level and not at the level of the government entity or agency making the request.
(5) Special rules for determining gross income. For purposes of paragraphs (B)(2), (3) and (4) of this Appendix, the following
rules apply for determining gross income.
(a) Gross income of individuals, trusts, and estates.
(1) In the case of a request from a married individual, the gross incomes (as defined in paragraph (B)(2) or (3) of this Appendix, as
applicable) of the applicant and the applicant’s spouse must be combined. This rule does not apply to an individual: (i) who is legally
separated from his or her spouse and (ii) who did not file a joint income tax return; and
(2) If there are two or more applicants filing the request, the gross incomes (as defined in paragraph (B)(2) or (3) of this Appendix,
as applicable) of the applicants must be combined.
(b) Gross income of domestic partnerships and corporations.
(1) In the case of a request from a domestic C corporation, the gross income (as defined in paragraph (B)(3) of this Appendix) of
(i) all members of the applicant’s controlled group (as defined in § 1563(a)), and (ii) any taxpayer who is involved in the transaction
on which the letter ruling or closing agreement is requested, must be combined.
(2) In the case of a request from a domestic partnership, the gross income (as defined in paragraph (B)(3) of this Appendix) of (i)
the partnership, and (ii) any partner who owns, directly or indirectly, 50 percent or more of the capital interest or profits interest in
the partnership, must be combined.
(3) In the case of a request from an S corporation, the gross income (as defined in paragraph (B)(3) of this Appendix) of (i) the S
corporation, and (ii) any shareholder who owns 50 percent or more of the S corporation, must be combined.
(c) Gross income of exempt organizations. If there are two or more organizations exempt from income tax under Subchapter F
filing the request, the gross receipts (as defined in paragraph (B)(4)(a) of this Appendix) of the applicants must be combined.
(6) When gross income depends on a favorable ruling. If a taxpayer’s qualification for a reduced user fee under paragraphs (A)
(4)(a) and (b) of this Appendix depends on the receipt of a favorable ruling, the taxpayer must pay the higher fee with the request and
cannot assume that the Service will rule favorably. If a favorable ruling is issued, and as a result of the ruling the taxpayer’s gross
income is reduced such that the taxpayer would qualify for a reduced user fee, the amount that the taxpayer paid in excess of the
reduced user fee will be returned to the taxpayer. See section 15.09.

December 29, 2025 90 Bulletin No. 2026–1
APPENDIX B
SAMPLE FORMAT FOR A LETTER RULING REQUEST
INSTRUCTIONS
To assist you in preparing a letter ruling request, the Service is providing this sample format. You are not required to use this
sample format. If your request is not identical or similar to the sample format, the different format will not affect consideration of
your request.
(Insert the date of request)
Internal Revenue Service
Insert either: Associate Chief Counsel (insert one of the following: Corporate; Energy, Credits, and Excise Tax; Financial Institutions
and Products; Income Tax and Accounting; International; Passthroughs, Trusts, and Estates; or Procedure and Administration) or
Deputy Associate Chief Counsel (insert either Employee Benefits or Exempt Organizations and Employment Taxes)
Attn: CC:PA:LPD:TSS
P.O. Box 7604
Benjamin Franklin Station
Washington, DC 20044
Dear Sir or Madam:
(Insert the name of the taxpayer) requests a ruling on the proper treatment of (insert the subject matter of the letter ruling request)
under section (insert the number) of the Internal Revenue Code.
[If the taxpayer is requesting expedited handling, a statement to that effect must be attached to, or contained in, the letter ruling
request. The statement must explain the need for expedited handling. See section 7.02(4) of Rev. Proc. 2026-1, this revenue proce-
dure. Hereafter, all references are to this revenue procedure unless otherwise noted.]
A. STATEMENT OF FACTS
1. Taxpayer Information
[Provide the statements required by sections 7.01(1)(a) and (b).]
2. Description of Taxpayer’s Business Operations
[Provide the statement required by section 7.01(1)(c).]
3. Facts Relating to Transaction
[The ruling request must contain a complete statement of the facts relating to the transaction that is the subject of the letter ruling
request. This statement must include a detailed description of the transaction, including material facts in any accompanying
documents, and the business reasons for the transaction. See sections 7.01(1)(d), 7.01(1)(e), and 7.01(2).]
B. RULING REQUESTED
[The ruling request should contain a concise statement of the ruling requested by the taxpayer. The Service prefers that the lan-
guage of the requested ruling be exactly the same as the language the taxpayer wishes to receive.]
C. STATEMENT OF LAW
[The ruling request must contain a statement of the law in support of the taxpayer’s views or conclusion and identify any pending
legislation that may affect the proposed transaction. The taxpayer also is strongly encouraged to identify and discuss any authorities
believed to be contrary to the position advanced in the ruling request. See sections 7.01(6), 7.01(10), 7.01(10), and 7.01(11).]
D. ANALYSIS
[The ruling request must contain a discussion of the facts and an analysis of the law. The taxpayer also is strongly encouraged
to identify and discuss any authorities believed to be contrary to the position advanced in the ruling request. See sections 7.01(3),
7.01(6), 7.01(9), 7.01(10), and 7.01(11).]
E. CONCLUSION
[The ruling request should contain a statement of the taxpayer’s conclusion on the ruling requested.]

Bulletin No. 2026–1 91 December 29, 2025
F. PROCEDURAL MATTERS
1. Revenue Procedure 2026-1 Statements
a. [Provide the statement required by section 7.01(4) regarding whether any return of the taxpayer, a related party within
the meaning of § 267(b) or § 707(b)(1), or a member of an affiliated group of which the taxpayer is also a member within
the meaning of § 1504, or any predecessor would be affected by the requested letter ruling or determination letter, and
whether any such return is currently under examination, before Appeals, or before a Federal court, or was previously under
examination, before Appeals, or before a Federal court.]
b. [Provide the statement required by section 7.01(5)(a) regarding whether the Service previously ruled on the same or similar
issue for the taxpayer, a related party, or a predecessor. Please further note that if a reduced user fee is being submitted, a
certification of eligibility for the reduced fee must be included with the ruling request.]
c. [Provide the statement required by section 7.01(5)(b) regarding whether the taxpayer, a related party, a predecessor, or any
representatives previously submitted a request (including an application for change in method of accounting) involving the
same or similar issue but withdrew the request before a letter ruling or determination letter was issued.]
d. [Provide the statement required by section 7.01(5)(c) regarding whether the taxpayer, a related party, or a predecessor
previously submitted a request (including an application for change in method of accounting) involving the same or similar
issue that is currently pending with the Service.]
e. [Provide the statement required by section 7.01(5)(d) regarding whether, at the same time as this request, the taxpayer or a
related party is presently submitting another request (including an application for change in method of accounting) involving
the same or similar issue to the Service.]
f. [Provide the statement required by section 7.01(5)(e) regarding whether the taxpayer or a related party had, or has scheduled,
a pre-submission conference involving the same or similar issue.]
g. [If the letter ruling request involves the interpretation of a substantive provision of an income or estate tax treaty, provide the
statement required by section 7.01(6) regarding whether the tax authority of the treaty jurisdiction has issued a ruling on the
same or similar issue for the taxpayer, a related party, or a predecessor; whether the same or similar issue is being examined,
or has been settled, by the tax authority of the treaty jurisdiction or is otherwise the subject of a closing agreement in that
jurisdiction; and whether the same or similar issue is being considered by the competent authority of the treaty jurisdiction.]
h. [If the letter ruling request involves a transaction between a taxpayer and a related party and either the taxpayer or the related
party is located in a foreign country, provide the statement required by section 7.01(7) regarding whether this letter ruling
potentially relates to any one of these categories (include all that apply): Preferential Regime; Transfer Pricing; Downward
Adjustment; Treaty Permanent Establishment; Related Party Conduit.]
i. [Provide the statement required by section 7.01(9) regarding whether the law in connection with the letter ruling request is
uncertain and whether the issue is adequately addressed by relevant authorities.]
j. [If the taxpayer determines that there are no contrary authorities, a statement in the request to this effect should be included.
See section 7.01(10).]
k. [If the taxpayer wants to have a conference on the issues involved in the letter ruling request, the ruling request should
contain a statement to that effect. See section 7.02(6).]
l. [If the taxpayer is requesting a copy of any document related to the letter ruling request to be sent by fax, electronic
facsimile, or encrypted email attachment, the ruling request should contain a statement to that effect. See section 7.02(5).]
m. [If the taxpayer is requesting separate letter rulings on multiple issues, the letter ruling request should contain a statement to
that effect. See section 7.02(1).]
n. [If the taxpayer is seeking to obtain the user fee provided in paragraph (A)(5)(a) of Appendix A for substantially identical
letter rulings, the letter ruling request must contain the statements required by section 15.07.]
2. Administrative
a. [The ruling request should state: “The deletion statement and checklist required by Rev. Proc. 2026-1 are enclosed.” See
sections 7.01(12) and 7.01(18).]
b. [The ruling request should state: “The required user fee of $ (Insert the amount of the fee) has been paid through www.pay.
gov” See section 15.09 and Appendix A.]
c. [If the taxpayer’s authorized representative is to sign the letter ruling request or is to appear before the Service in connection
with the request, the ruling request should state: “A Power of Attorney is enclosed.” See sections 7.01(14), 7.01(15), and
7.02(2).]
Sincerely yours,
(Insert the name of the taxpayer or the taxpayer’s authorized representative)
By:

December 29, 2025 92 Bulletin No. 2026–1
Signature Date
Typed or printed name of
person signing request
DECLARATION: [See section 7.01(16).]
Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my
knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete.
(Insert the name of the taxpayer)
By:
_____________
Signature Title Date
(must be signed by taxpayer, not by taxpayer’s representative, see section 7.01(16)(b) of this revenue procedure)
Typed or printed name of
person signing declaration
[If the taxpayer is a corporation that is a member of an affiliated group filing consolidated returns, the above declaration must also be
signed and dated by an officer of the common parent of the group. See section 7.01(16).]

Bulletin No. 2026–1 93 December 29, 2025
APPENDIX C
CHECKLIST
IS YOUR LETTER RULING REQUEST COMPLETE?
INSTRUCTIONS
The Service will be able to respond more quickly to your letter ruling request if it is carefully prepared and complete. Use this
checklist to ensure that your request is in order. Complete the four items of information requested before the checklist. Answer each
question by circling “Yes,” “No,” or “N/A.” When a question contains a place for a page number, insert the page number (or num-
bers) of the request that gives the information called for by a “Yes” answer to a question. Sign and date the checklist (as taxpayer
or authorized representative) and include it with your request.
If you are an authorized representative submitting a request for a taxpayer, you must include a completed checklist with the request
or the request will either be returned to you or substantive consideration of it will be deferred until a completed checklist is submitted.
If you are a taxpayer preparing your own request without professional assistance, an incomplete checklist will not cause the
return of your request or defer substantive consideration of your request. You should still complete as much of the checklist as
possible and submit it with your request.
TAXPAYER’S NAME
TAXPAYER’S I.D. NO.
ATTORNEY/P.O.A.
PRIMARY CODE SECTION
CIRCLE ONE ITEM
Yes No 1. Does your request involve an issue under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate
Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes), the Associate Chief Counsel
(Energy, Credits, and Excise Tax), the Associate Chief Counsel (Financial Institutions and Products), the Associate
Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (International), the Associate Chief Coun-
sel (Passthroughs, Trusts, and Estates), or the Associate Chief Counsel (Procedure and Administration)? See section
3 of Rev. Proc. 2026-1, this revenue procedure. For issues under the jurisdiction of other offices, see section 4 of this
revenue procedure. (Hereafter, all references are to this revenue procedure unless otherwise noted.)
Yes No 2. Have you read Rev. Proc. 2026-1, Rev. Proc. 2026-3, this Bulletin, and Rev. Proc. 2025-7, 2025-1 I.R.B. 301, to
see if part or all of the request involves a matter on which letter rulings are not issued or are ordinarily not issued?
Yes No N/A 3. If your request involves a matter on which letter rulings are not ordinarily issued, have you given compelling
reasons to justify the issuance of a letter ruling? Before preparing your request, you may want to call the branch
in the Office of Associate Chief Counsel (Corporate), the Office of Associate Chief Counsel (Employee Benefits,
Exempt Organizations, and Employment Taxes), the Associate Chief Counsel (Energy, Credits, and Excise Tax),
the Office of Associate Chief Counsel (Financial Institutions and Products), the Office of Associate Chief Counsel
(Income Tax and Accounting), the Office of Associate Chief Counsel (International), the Office of Associate Chief
Counsel (Passthroughs, Trusts, and Estates), or the Office of Associate Chief Counsel (Procedure and Administra-
tion) responsible for substantive interpretations of the principal Internal Revenue Code section on which you are
seeking a letter ruling to discuss the likelihood of an exception. For matters under the jurisdiction of—
(a) the Office of Associate Chief Counsel (Corporate), the Office of Associate Chief Counsel (Employee Ben-
efits, Exempt Organizations, and Employment Taxes), the Associate Chief Counsel (Energy, Credits, and Excise
Tax), the Office of Associate Chief Counsel (Financial Institutions and Products), the Office of Associate Chief
Counsel (Income Tax and Accounting), the Office of Associate Chief Counsel (Passthroughs, Trusts, and Estates),
or the Office of the Associate Chief Counsel (Procedure and Administration), the appropriate branch to call may be
obtained by calling (202) 317-5221 (not a toll-free call);
(b) the Office of the Associate Chief Counsel (International), the appropriate branch to call may be obtained by
calling (202) 317-3800 (not a toll-free call).

December 29, 2025 94 Bulletin No. 2026–1
Yes No N/A 4. If the request involves a retirement plan qualification matter relating to § 401(a), § 409, or § 4975(e)(7), have you
Page __ demonstrated that the request satisfies section 4.02(12) of Rev. Proc. 2026-3, this Bulletin, for a ruling?
Yes No N/A 5. If the request deals with a completed transaction, have you filed a return containing a tax position on the completed
Page __ transaction? See section 5.01.
Yes No 6. Are you requesting the letter ruling on a hypothetical situation or question? See section 6.12.
Yes No 7. Are you requesting the letter ruling on alternative plans of a proposed transaction? See section 6.12.
Yes No 8. Are you requesting the letter ruling for only part of an integrated transaction?
Yes No 9. Are you requesting the letter ruling for a business, trade, industrial association, or similar group concerning the
application of tax law to its members? See section 6.05.
Yes No 10. Are you requesting the letter ruling for a foreign government or its political subdivision? See section 6.07.
Yes No 11. Have you included a complete statement of all the facts relevant to the transaction? See section 7.01(1).
Page __
Yes No N/A 12. Have you submitted with the request true copies of all wills, deeds, and other documents relevant to the trans-
action, and labeled and attached them in alphabetical sequence? See section 7.01(2).
Yes No N/A 13. Have you submitted with the request a copy of all applicable foreign laws, and certified English translations
of documents that are in a language other than English or of foreign laws in cases where English is not the official
language of the foreign country involved? See section 7.01(2).
Yes No 14. Have you included an analysis of facts and their bearing on the issues? Have you included, rather than merely
incorporated by reference, all material facts from the documents in the request? See section 7.01(3).
Yes No 15. Have you included the required statement regarding whether any return of the taxpayer (or any related party
Page __ within the meaning of § 267(b) or § 707(b)(1), or any member of an affiliated group of which the taxpayer is also
a member within the meaning of § 1504, or any predecessor) would be affected by the requested letter ruling or
determination letter and whether any such return is currently or was previously under examination, before Appeals,
or before a Federal court? See section 7.01(4).
Yes No 16. Have you included the required statement regarding whether the Service previously ruled on the same or similar
Page __ issue for the taxpayer, a related party, or a predecessor? See section 7.01(5)(a).
Yes No 17. Have you included the required statement regarding whether the taxpayer, a related party, a predecessor, or
Page __ any representatives previously submitted a request (including an application for change in method of accounting)
involving the same or similar issue but withdrew the request before the letter ruling or determination letter was
issued? See section 7.01(5)(b).
Yes No 18. Have you included the required statement regarding whether the taxpayer, a related party, or a predecessor
Page __ previously submitted a request (including an application for change in method of accounting) involving the same
or similar issue that is currently pending with the Service? See section 7.01(5)(c).
Yes No 19. Have you included the required statement regarding whether, at the same time as this request, the taxpayer or a
Page __ related party is presently submitting another request (including an application for change in method of accounting)
involving the same or similar issue to the Service? See section 7.01(5)(d).
Yes No 20. Have you included the required statement regarding whether the taxpayer or a related party had, or has scheduled,
Page __ a pre-submission conference involving the same or similar issue? See section 7.01(5)(e).

Bulletin No. 2026–1 95 December 29, 2025
Yes No N/A 21. If your request involves the interpretation of a substantive provision of an income or estate tax treaty, have you
Page __ included the required statement regarding whether the tax authority of the treaty jurisdiction has issued a ruling
on the same or similar issue for the taxpayer, a related party, or a predecessor; whether the same or similar issue is
being examined, or has been settled, by the tax authority of the treaty jurisdiction or is otherwise the subject of a
closing agreement in that jurisdiction; and whether the same or similar issue is being considered by the competent
authority of the treaty jurisdiction? See section 7.01(6).
Yes No N/A 22. If your request involves a transaction between a taxpayer and a related party and either the taxpayer or the
Page __ related party is located in a foreign country, have you included the required statement regarding whether the letter
ruling relates to any one of these categories (include all that apply: Preferential Regime; Transfer Pricing; Down-
ward Adjustment; Treaty Permanent Establishment; Related Party Conduit? See section 7.01(7).
Yes No N/A 23. If your request is for recognition of Indian tribal government status or status as a political subdivision of an
Page __ Indian tribal government, does your request contain a letter from the Bureau of Indian Affairs regarding the tribe’s
status? See section 7.01(8), which states that taxpayers are encouraged to submit this letter with the request and
provides the address for the Bureau of Indian Affairs.
Yes No 24. Have you included the required statement of relevant authorities in support of your views? See section 7.01(9).
Page __
Yes No 25. Have you included the required statement regarding whether the law in connection with the request is uncertain
Page __ and whether the issue is adequately addressed by relevant authorities? See section 7.01(9).
Yes No 26. Does your request discuss the implications of any legislation, tax treaties, court decisions, regulations, notices,
Page __ revenue rulings, or revenue procedures that you determined to be contrary to the position advanced? See section
7.01(10), which states that taxpayers are encouraged to inform the Service of such authorities.
Yes No N/A 27. If you determined that there are no contrary authorities, have you included a statement to this effect in your
Page __ request? See section 7.01(10).
Yes No N/A 28. Have you included in your request a statement identifying any pending legislation that may affect the proposed
Page __ transaction? See section 7.01(11).
Yes No 29. Have you included the deletion statement required by § 6110 in accordance with section 7.01(12)(b)?
Yes No 30. Have you (or your authorized representative) signed and dated the request or separately transmitted a signature
Page __ in an acceptable electronic form? See section 7.01(13).
Yes No N/A 31. If the request is signed by your representative or if your representative will appear before the Service in con-
nection with the request, is the request accompanied by a properly prepared and signed power of attorney with the
signatory’s name typed or printed? See section 7.01(15).
Yes No 32. Have you signed, dated, and included the penalties of perjury statement in the format required by section
Page __ 7.01(16)?
Yes No N/A 33. If you are requesting separate letter rulings on different issues involving one factual situation, have you included
Page __ a statement to that effect in each request? See section 7.02(1).
Yes No N/A 34. If you want copies of the letter ruling sent to a representative, does the power of attorney contain a statement to
that effect? See section 7.02(2).
Yes No N/A 35. If you do not want a copy of the letter ruling to be sent to any representative, does the power of attorney contain
a statement to that effect? See section 7.02(2).

December 29, 2025 96 Bulletin No. 2026–1
Yes No N/A 36. If you are making a two-part letter ruling request, have you included a summary statement of the facts you
believe to be controlling? See section 7.02(3).
Yes No N/A 37. If you want your letter ruling request to be processed ahead of the regular order or by a specific date, have
Page __ you requested expedited handling in the manner required by section 7.02(4) and stated a compelling need for such
action in the request? See section 7.02(4).
Yes No N/A 38. If you are requesting a copy of any document related to the letter ruling request to be sent by fax or electronic
Page __ facsimile, have you included a statement to that effect? See section 7.02(5).
Yes No N/A 39. If you are requesting a copy of any document related to the letter ruling request to be sent by encrypted email
attachment, have you specified an acceptable encryption method to be used and included the appropriate MOUs
from Appendices G and H, signed and dated by the taxpayer? See section 7.02(5) and 7.04(3).
Yes No N/A 40. If you want to have a conference on the issues involved in the request, have you included a request for conference
Page __ in the letter ruling request? See section 7.02(6).
Yes No N/A 41. If you are submitting your request on paper, are you submitting additional copies if necessary? See section
7.04(1).
Yes No N/A 42. If you are submitting your request by electronic facsimile or encrypted email attachment, have you provided
clear titles for documents and files, and broken up the request into smaller components for transmission if neces-
sary? See section 7.04(2) and (3).
Yes No N/A 43. If you are submitting your request by encrypted email attachment, have you used an acceptable file format and
included the appropriate MOUs from Appendices G and H, signed and dated by the taxpayer? See section 7.04(3).
Yes No 44. Have you paid the correct user fee through www.pay.gov? See section 15 and Appendix A to determine the
correct amount.
Yes No N/A 45. If you qualify for a reduced user fee because your gross income is less than $400,000, have you included the
Page __ required certification? See paragraphs (A)(4)(a) and (B)(1) of Appendix A.
Yes No N/A 46. If you qualify for a reduced user fee because your gross income is less than $10 million, have you included the
Page __ required certification? See paragraphs (A)(4)(b) and (B)(1) of Appendix A.
Yes No N/A 47. If you qualify for the user fee for substantially identical letter rulings, have you included the required information?
Page __ See section 15.07(2) and paragraph (A)(5)(a) of Appendix A.
Yes No N/A 48. If you qualify for the user fee for a § 301.9100 request to extend the time for filing an identical change in
Page __ method of accounting on a single Form 3115, Application for Change in Accounting Method, have you included
the required information? See section 15.07(4) and paragraph (A)(5)(d) of Appendix A.
Yes No N/A 49. If your request is covered by any of the checklists, guideline revenue procedures, notices, safe harbor revenue
Rev. Proc. procedures, or other special requirements listed in Appendix F, have you complied with all of the requirements of
__________ the applicable revenue procedure or notice?
__________ List other applicable revenue procedures or notices, including checklists, used or relied upon in the preparation of
__________ this letter ruling request (Cumulative Bulletin or Internal Revenue Bulletin citation not required).
Yes No N/A 50. If you are requesting relief under § 7805(b) (regarding retroactive effect), have you complied with all of the
Page __ requirements in section 11.11?
Yes No N/A 51. If you are requesting relief under § 301.9100 for a late entity classification election, have you included a
Page __ statement that complies with section 4.04 of Rev. Proc. 2009-41, 2009-39 I.R.B. 439? See section 5.03(5) of this
revenue procedure.

Bulletin No. 2026–1 97 December 29, 2025
Yes No N/A 52. If you are requesting relief under § 301.9100, and your request involves a year that is currently under examination
Page __ or with Appeals, have you included the required notification, which also provides the name and telephone number
of the examining agent or Appeals officer? See section 7.01(4).
Yes No 53. If you are requesting relief under § 301.9100, have you included the affidavit(s) and declaration(s) required by
§ 301.9100-3(e)? See section 5.03(1).
Yes No N/A 54. If you are requesting relief under § 301.9100–3, and the period of limitations on assessment under § 6501(a)
will expire for any year affected by the requested relief before the anticipated receipt of a letter ruling, have you
secured consent under § 6501(c)(4) to extend the period of limitations on assessment for the year(s) at issue? See
section 5.03(2).
Yes No 55. Have you addressed your request to the attention of the Associate Chief Counsel (Corporate), the Associate
Chief Counsel (Energy, Credits, and Excise Tax), the Associate Chief Counsel (Financial Institutions and Prod-
ucts), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (International),
the Associate Chief Counsel (Passthroughs, Trusts, and Estates), the Associate Chief Counsel (Procedure and
Administration), the Deputy Associate Chief Counsel (Employee Benefits), or the Deputy Associate Chief Counsel
(Exempt Organizations and Employment Taxes), as appropriate? The mailing address for packages submitted on
paper is:
Internal Revenue Service
Attn: CC:PA:LPD:TSS
P.O. Box 7604
Benjamin Franklin Station
Washington, DC 20044
If a private delivery service is used, the address is:
Internal Revenue Service
Attn: CC:PA:LPD:TSS, Room 5336
1111 Constitution Ave., NW
Washington, DC 20224
Packages submitted on paper should be marked RULING REQUEST SUBMISSION. Improperly addressed
requests may be delayed (sometimes for over a week) in reaching CC:PA:LPD:TSS for initial processing.
_______________________
Signature Title or Authority Date
Typed or printed name of
person signing checklist

December 29, 2025 98 Bulletin No. 2026–1
APPENDIX D
ADDITIONAL CHECKLIST FOR GOVERNMENT PICK-UP PLAN RULING REQUESTS
In order to assist Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) in processing a
ruling request involving government pick-up plans, in addition to the items in Appendix C, please check the following list.
Yes No N/A
Page ___
1. Is the plan qualified under § 401(a) of the Code? (Evidence of qualification or representation that the plan is
qualified.)
Yes No N/A
Page ___
2. Is the organization that established the plan a State or political subdivision thereof, or any agency or instrumen-
tality of the foregoing? An example of this would be a representation that the organization that has established the
plan is a political subdivision or municipality of the State.
Yes No N/A
Page ___
3. Is there specific information regarding who are the eligible participants?
Yes No N/A
Page ___
4. Are the contributions that are the subject of the ruling request mandatory employee contributions? These contribu-
tions must be for a specified dollar amount or a specific percentage of the participant’s compensation and the dollar
amount or percentage of compensation cannot be subject to change.
Yes No N/A
Page ___
5. Does the plan provide that the participants do not have the election to opt in and/or out of the plan?
Yes No N/A
Page ___
6. Are copies of the enacting legislation providing that the contributions although designated as employee contribu-
tions are being paid by the employer in lieu of contributions by the employee included?
Yes No N/A
Page ___
7. Are copies of the specific enabling authorization that provides the employee must not have the option of choosing
to receive the contributed amounts directly instead of having them paid by the employer to the plan included? For
example, a resolution, ordinance, plan provision, or collective bargaining agreement could specify this information.

Bulletin No. 2026–1 99 December 29, 2025
APPENDIX E
ADDITIONAL CHECKLIST FOR CHURCH PLAN RULING REQUESTS
In order to assist Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) in processing a
church plan ruling request, in addition to the items in Appendix C, please check the following list.
Yes No N/A
Page ___
1. Is there specific information showing that the submission is on behalf of a plan established by a named church or
convention or association of churches? The information must show how the sponsoring organization, if not a church
or convention or association of churches, is controlled by, or associated with, the named church or convention or
association of churches. For example, the board of directors of the sponsoring organization may be made up of
members of the named church, or the sponsoring organization might be listed in the church’s official directory of
related organizations whose mission is to further the objectives of the church. In order to be considered associated
with a church or convention or association of churches, the organization must share common religious bonds and
convictions with that church or convention or association of churches.
Yes No N/A
Page ___
2. Is there specific information showing that the organization that has established the plan is a tax-exempt organiza-
tion as described in § 501 of the Code?
Yes No N/A
Page ___
3. Is there a representation that the plan for which the ruling is being requested is qualified under § 401(a) of the
Code or meets the requirements of § 403(b) of the Code?
Yes No N/A
Page ___
4. Does the ruling request clearly state who are the eligible participants and the name of the employer of these eli-
gible participants?
Yes No N/A
Page ___
5. Is there a representation that none of the eligible participants are or can be considered employed in connection
with one or more unrelated trades or businesses within the meaning of § 513 of the Code?
Yes No N/A
Page ___
6. Is there a representation that all of the eligible participants are or will be employed by the named church or con-
vention or association of churches, and will not include employees of for-profit entities? An example of an eligible
employee includes a duly ordained, commissioned, or licensed minister of a church in the exercise of his or her
ministry.
Yes No N/A
Page ___
7. Is there specific information showing an existing plan committee whose principal purpose or function is the
administration or funding of the plan? This committee must be controlled by or associated with the named church
or convention or association of churches.
Yes No N/A
Page ___
8. Is the composition of the committee stated?
Yes No N/A
Page ___
9. Did the plan sponsor provide a written notice to interested persons that a letter ruling under § 414(e) of the Code
on behalf of a church plan will be submitted to the IRS? (See Rev. Proc. 2011-44.)
Yes No N/A
Page ___
10. Does the ruling request include a copy of the notice?
Yes No N/A
Page ___
11. Is there a representation as to whether an election has ever been made under § 1.410(d)-1 of the Federal Income
Tax Regulations to apply certain provisions of the Code and ERISA to the plan?

December 29, 2025 100 Bulletin No. 2026–1
APPENDIX F
CHECKLISTS, GUIDELINE REVENUE PROCEDURES, NOTICES, SAFE HARBOR REVENUE PROCEDURES,
AND AUTOMATIC CHANGE REVENUE PROCEDURES
Specific revenue procedures and notices supplement the general instructions for requests explained
in section 7 of this revenue procedure and apply to requests for letter rulings or determination let-
ters regarding the Code sections and matters listed in this section.
Checklists, guideline revenue
procedures, and notices
.01 For requests relating to the following Code sections and subject matters, refer to the following
checklists, guideline revenue procedures, and notices.
CODE OR REGULATION
SECTION
REVENUE PROCEDURE AND NOTICE
103, 141 - 150, 1394,
1400L(d), 1400N(a), 1400U-1,
1400U-3, 7478, and 7871
Issuance of state or local
obligations
Rev. Proc. 96-16, 1996-1 C.B. 630 (for a reviewable ruling under § 7478 and a nonreviewable
ruling); Rev. Proc. 88-31, 1988-1 C.B. 832 (for approval of areas of chronic economic distress);
and Rev. Proc. 82-26, 1982-1 C.B. 476 (for "on behalf of" and similar issuers). For approval
of areas of chronic economic distress, Rev. Proc. 88-31 explains how this request for approval
must be submitted to the Assistant Secretary for Housing/Federal Housing Commissioner of the
Department of Housing and Urban Development.
1.166-2(d)(3)
Uniform express determination
letter for making election
Rev. Proc. 92-84, 1992-2 C.B. 489.
Subchapter C-Corporate
Distributions, Adjustments,
Transfers, and Reorganizations
Rev. Proc. 77-37, 1977-2 C.B. 568, as amplified by Rev. Proc. 77-41, 1977-2 C.B. 574, and Rev.
Proc. 83-81, 1983-2 C.B. 598, and as modified by Rev. Proc. 89-30, 1989-1 C.B. 895 (see also
Rev. Proc. 2026-3, this Bulletin), Rev. Proc. 84-42, 1984-1 C.B. 521 (superseded, in part, as to
no-rule areas by Rev. Proc. 2018-3), Rev. Proc. 86-42, 1986-2 C.B. 722, Rev. Proc. 89-50, 1989-2
C.B. 631, Rev. Proc. 2017-52, 2017-41 I.R.B. 283, and Rev. Proc. 2025-30, 2025-42 I.R.B. 489.
301
Nonapplicability on sales of
stock of employer to defined
contribution plan
Rev. Proc. 87-22, 1987-1 C.B. 718.
302, 311
Checklist questionnaire
Rev. Proc. 86-18, 1986-1 C.B. 551.
302(b)(4)
Checklist questionnaire
Rev. Proc. 81-42, 1981-2 C.B. 611.
331, 337
Checklist questionnaire
Rev. Proc. 86-16, 1986-1 C.B. 546.
332
Checklist questionnaire
Rev. Proc. 90-52, 1990-2 C.B. 626.
338
Extension of time to make
elections
Rev. Proc. 2003-33, 2003-1 C.B. 803, provides guidance as to how an automatic extension of time
under § 301.9100-3 of the Treasury Regulations may be obtained to file elections under § 338.
Rev. Proc. 2003-33 also informs taxpayers who do not qualify for the automatic extension of the
information necessary to obtain a letter ruling.
351
Checklist questionnaire
Rev. Proc. 83-59, 1983-2 C.B. 575.
355
Checklist questionnaire
Rev. Proc. 2017-52, 2017-41 I.R.B. 283, and Rev. Proc. 2025-30, 2025-42 I.R.B. 489.
368(a)(1)(E)
Checklist questionnaire
Rev. Proc. 81-60, 1981-2 C.B. 680.

Bulletin No. 2026–1 101 December 29, 2025
412, 4971(b)
Additional tax (on failure
to meet minimum funding
standards)
Rev. Proc. 81-44, 1981-2 C.B. 618, provides guidance for requesting a waiver of the 100 percent
tax imposed under § 4971(b) on a pension plan that fails to meet the minimum funding standards
of § 412.
412(c)
Minimum funding standards
Rev. Proc. 2004-15, 2004-1 C.B. 490, provides guidance for requesting a waiver of the minimum
funding standards.
412(c)(7)(B)
Minimum funding standards
- restrictions on plan
amendments
Rev. Proc. 79-62, 1979-2 C.B. 576, provides guidance for requesting a determination that a plan
amendment is reasonable and provides for only de minimis increases in plan liabilities in accor-
dance with former § 412(f)(2)(A) (now § 412(c)(7)(B)(i)).
412(d)(2)
Minimum funding standards
- certain retroactive plan
amendments
Rev. Proc. 94-42, 1994-1 C.B. 717, as modified by Rev. Proc. 2026-4, this Bulletin, sets forth
procedures under which a plan sponsor may file notice with and obtain approval for a retroactive
amendment described in § 412(d)(2) (formerly § 412(c)(8)) and § 302(d)(2) of the Employee
Retirement Income Security Act of 1974 (ERISA) that reduces prior accrued benefits.
414(e)
Church plans
Rev. Proc. 2011-44, 2011-39 I.R.B. 445, provides supplemental procedures for requesting a ruling
relating to church plans under section 414(e). Rev. Proc. 2011-44 provides that plan participants
and other interested persons must receive a notice when a letter ruling is requested and a copy of
the notice must be submitted as part of the ruling request. Rev. Proc. 2011-44 also provides pro-
cedures for the Service to receive and consider comments about the ruling request from interested
persons. See Appendix E of this revenue procedure.
414(r)
Qualified separate lines of
business – administrative
scrutiny
Rev. Proc. 93-41, 1993-2 C.B. 536, sets forth procedures relating to the issuance of an administra-
tive scrutiny determination, which is a determination by the Service as to whether a separate line
of business satisfies the requirement of administrative scrutiny, within the meaning of § 1.414(r)-
6, for the testing year.
461(h)
Alternative method for
the inclusion of common
improvement costs in basis
Rev. Proc. 92-29, 1992-1 C.B. 748.
482
Advance pricing agreements
Rev. Proc. 2015-40, 2015-35 I.R.B. 236 (or its successor); and Rev. Proc. 2015-41, 2015-35
I.R.B. 263 (or its successor).
521
Appeal procedure with regard
to adverse determination letters
and revocation or modification
of exemption letter rulings and
determination letters
Rev. Proc. 2026-5, this Bulletin.
817(h)
Closing agreement for
inadvertent failures of variable
contracts
Rev. Proc. 2008-41, 2008-2 C.B. 155.
831(b)
Automatic Consent for
Revocation of 831(b) Election
Rev. Proc. 2025-13, 2025-8 I.R.B 816.
860
Self Determination of
Deficiency Dividend
Rev. Proc. 2009-28, 2009-20 I.R.B. 1011.

December 29, 2025 102 Bulletin No. 2026–1
877, 2107, and 2501(a)(3)
Individuals who lose U.S.
citizenship or cease to be taxed
as long-term U.S. residents
with a principal purpose to
avoid U.S. taxes
Notice 97-19, 1997-1 C.B. 394, as modified by Notice 98-34, 1998-2 C.B. 29, and as obsoleted in
part by Notice 2005-36, 2005-1 C.B. 1007.
1059(c)(4)
Fair market value of stock
for purposes of election
Rev. Proc. 86-33, 1987-29 C.B. 402, provides guidance to corporate taxpayers on how to make
the election under section 1059(c)(4) and establish the fair market value of stock for purposes
of that election. It provides an automatic procedure to value publicly traded stock and valuation
procedures for other stock.
1362(b)(5) and 1362(f)
Relief for late S corporation
and related elections under
certain circumstances
Rev. Proc. 2013-30, 2013-36 I.R.B. 173.
1362(b)(5) and 301.7701-3
Automatic extensions of time
for late S corporation election
and late corporate entity
classification
Rev. Proc. 2013-30, 2013-36 I.R.B. 173.
1.1502-13(e)(3)
Consent to treat intercompany
transactions on a separate entity
basis and revocation of this
consent
Rev. Proc. 2009-31, 2009-27 I.R.B. 107.
1.1502-75(b)
Consent to Be Included in
a Consolidated Income Tax
Return
Rev. Proc. 2014-24, 2014-13 I.R.B. 879, provides a determination that certain subsidiary cor-
porations are treated as if they had filed a Form 1122, Authorization and Consent of Subsidiary
Corporation To Be Included in a Consolidated Income Tax Return, even though they failed to do
so. Rev. Proc. 2014-24 also informs taxpayers who do not qualify for the automatic determination
of the procedure for requesting such determination.
1.1502-76(a)(1)
Consent to file a consolidated
return where member(s) of the
affiliated group use a 52-53
week taxable year
Rev. Proc. 89-56, 1989-2 C.B. 643, as modified by Rev. Proc. 2006-21, 2006-1 C.B. 1050.
1504(a)(3)(A) and (B)
Waiver of application of
§ 1504(a)(3)(A) for certain
corporations
Rev. Proc. 2002-32, 2002-1 C.B. 959, as modified by Rev. Proc. 2006-21, 2006-1 C.B. 1050.
1552
Consent to elect or change
method of allocating affiliated
group's consolidated Federal
income tax liability
Rev. Proc. 90-39, 1990-2 C.B. 365, as clarified by Rev. Proc. 90-39A, 1990-2 C.B. 367, and as
modified by Rev. Proc. 2006-21, 2006-1 C.B. 1050.
2642
Allocations of generation-
skipping transfer tax exemption
Rev. Proc. 2004-46, 2004-2 C.B. 142, provides an alternative method for requesting relief to
make a late allocation of the generation-skipping transfer tax exemption. Rev. Proc. 2004-46 also
informs taxpayers who are denied relief or who are outside the scope of the revenue procedure of
the information necessary for obtaining a letter ruling.

Bulletin No. 2026–1 103 December 29, 2025
2652(a)(3)
Reverse qualified terminable
interest property elections
Rev. Proc. 2004-47, 2004-2, C.B. 169, provides an alternative method for certain taxpayers to
obtain an extension of time to make a late reverse qualified terminable interest property election
under § 2652(a)(3). Rev. Proc. 2004-47 also informs taxpayers who are denied relief or who are
outside the scope of the revenue procedure of the information necessary to obtain a letter ruling.
4980B
Failure to satisfy continuation
coverage requirements of group
health plans
Rev. Proc. 87-28, 1987-1 C.B. 770 (treating references to former § 162(k) as if they were refer-
ences to § 4980B).
7701
Relief for a late classification
election for a newly formed
entity
Rev. Proc. 2009-41, 2009-39 I.R.B. 439.
7701(a)(40) and 7871(d)
Indian tribal governments and
subdivision of Indian tribal
governments
Rev. Proc. 84-37, 1984-1 C.B. 513, as modified by Rev. Proc. 86-17, 1986-1 C.B. 550, and this
revenue procedure, provides guidelines for obtaining letter rulings recognizing Indian tribal gov-
ernment or tribal government subdivision status; also provides for inclusion in list of federally
recognized Indian tribes published annually by the Department of the Interior, Bureau of Indian
Affairs, or in list of recognized subdivisions of Indian tribal governments in revised versions of
Rev. Proc. 84-36, 1984-1 C.B. 510, as modified and made permanent by Rev. Proc. 86-17.

301.7701-2(a)
Classification of undivided
fractional interests in rental real
estate
Rev. Proc. 2002-22, 2002-1 C.B. 733, specifies the conditions under which the Service will con-
sider a letter ruling request that an undivided fractional interest in rental real property (other than
a mineral property as defined in § 614) is not an interest in a business entity.
301.7701-3
Automatic extensions of time
for late S corporation election
and late corporate entity
classification
Rev. Proc. 2013-30, 2013-36 I.R.B. 173.
301.9100-3
Extension of time to make
entity classification election
Rev. Proc. 2009-41, 2009-39 I.R.B. 439.
7702
Closing agreement for failure
to account for charges for
qualified additional benefits
Rev. Proc. 2008-38, 2008-2 C.B. 139.
7702
Closing agreement for failed
life insurance contracts
Rev. Proc. 2008-40, 2008-2 C.B. 151.
7702A
Closing agreement for
inadvertent non-egregious
failure to comply with modified
endowment contract rules
Rev. Proc. 2008-39, 2008-2 C.B. 143.
7704(g)
Revocation of election
Notice 98-3, 1998-1 C.B. 333.

December 29, 2025 104 Bulletin No. 2026–1
SUBJECT MATTERSREVENUE PROCEDURE
Accounting periods; changes in
period
Rev. Proc. 2002-39, 2002-1 C.B. 1046, as clarified and modified by Notice 2002-72, 2002-2 C.B.
843, as modified by Rev. Proc. 2003-34, 2003-1 C.B. 856, and modified by Rev. Proc. 2003-
79, 2003-2 C.B. 1036; and this revenue procedure, for which sections 1, 2.01, 2.02, 2.05, 3.04,
5.02, 6.03, 6.05, 6.07, 6.11, 7.01(1), 7.01(2), 7.01(3), 7.01(4), 7.01(5), 7.01(6), 7.01(9), 7.01(10),
7.01(11), 7.01(14), 7.01(15), 7.01(16), 7.02(2), 7.02(4), 7.02(5), 7.02(6), 7.04, 7.05, 7.06, 7.08,
8.01, 8.03, 8.04, 8.05, 8.06, 10, 11, 15, 17, 18, Appendix A, and Appendix F are applicable.
Classification of liquidating
trusts
Rev. Proc. 82-58, 1982-2 C.B. 847, as modified and amplified by Rev. Proc. 94-45, 1994-2 C.B.
684, and as amplified by Rev. Proc. 91-15, 1991-1 C.B. 484 (checklist questionnaire), as modified
and amplified by Rev. Proc. 94-45.
Earnings and profits
determinations
Rev. Proc. 75-17, 1975-1 C.B. 677; this revenue procedure, sections 2.05, 3.04, 7, 8, and 10.05;
and Rev. Proc. 2026-3, this Bulletin, section 3.01.
Estate, gift, and generation-
skipping transfer tax issues
Rev. Proc. 91-14, 1991-1 C.B. 482 (checklist questionnaire).
Fast-track processing of letter
ruling requests solely or
primarily under the jurisdiction
of the Associate Chief Counsel
(Corporate)
Rev. Proc. 2023-26, 2023-33 I.R.B. 486.
Intercompany transactions;
election not to defer gain or
loss
Rev. Proc. 2009-31, 2009-27 I.R.B. 107.
Leveraged leasingRev. Proc. 2001-28, 2001-1 C.B. 1156; and Rev. Proc. 2001-29, 2001-1 C.B. 1160.
Rate orders; regulatory agency;
normalization
A letter ruling request that involves a question of whether a rate order that is proposed or issued
by a regulatory agency will meet the normalization requirements of § 168(f)(2) (pre-Tax Reform
Act of 1986, § 168(e)(3)) and former §§ 46(f) and 167(l) ordinarily will not be considered unless
the taxpayer states in the letter ruling request whether—
(1) the regulatory authority responsible for establishing or approving the taxpayer's rates has
reviewed the request and believes that the request is adequate and complete; and
(2) the taxpayer will permit the regulatory authority to participate in any Associate office con-
ference concerning the request.
If the taxpayer or the regulatory authority informs a consumer advocate of the request for a
letter ruling and the advocate wishes to communicate with the Service regarding the request, any
such communication should be sent to: Internal Revenue Service, Associate Chief Counsel (Pro-
cedure and Administration), Attn: CC:PA:LPD:TSS, P.O. Box 7604, Benjamin Franklin Station,
Washington, DC 20044 (or, if a private delivery service is used: Internal Revenue Service, Asso-
ciate Chief Counsel (Procedure and Administration), Attn: CC:PA:LPD:TSS, Room 5336, 1111
Constitution Ave., NW, Washington, DC 20224). These communications will be treated as third
party contacts for purposes of § 6110.
Unfunded deferred
compensation
Rev. Proc. 71-19, 1971-1 C.B. 698, as amplified by Rev. Proc. 92-65, 1992-2 C.B. 428. See Rev.
Proc. 92-64, 1992-2 C.B. 422, as modified by Notice 2000-56, 2000-2 C.B. 393, for the model
trust for use in Rabbi Trust Arrangements.
Safe harbor revenue
procedures
.02 For requests relating to the following Code sections and subject matters, refer to the following
safe harbor revenue procedures.
CODE OR REGULATION
SECTION
REVENUE PROCEDURE
23 and 36C
Adoption credit for foreign
adoptions
Rev. Proc. 2010-31, 2010-40 I.R.B. 413.

Bulletin No. 2026–1 105 December 29, 2025
103 and 141-150
Issuance of state or local
obligations
Rev. Proc. 2017-13, 2017-6 I.R.B. 787 (management contracts); and Rev. Proc. 2007-47, 2007-2
C.B. 108 (research agreements).
61
Utility Cost Recovery
Securitization Transactions
Rev. Proc. 2005-62, 2005-2 C.B. 507.
137
Exclusion for Employer
Reimbursements
Rev. Proc. 2010-31, 2010-40 I.R.B. 413.
162
Restaurant Small Wares Costs
Rev. Proc. 2002-12, 2002-1 C.B. 374.
165
Losses from corrosive drywall
Rev. Proc. 2010-36, 2010-42 I.R.B. 439.
165
Theft losses from fraudulent
investment arrangements
Rev. Proc. 2009-20, 2009-14 I.R.B. 749, as modified by Rev. Proc. 2011-58, 2011-50 I.R.B. 849.
167 and 168
Primary use of certain cable
network assets described in
asset class 48.42 of Rev. Proc.
87-56, 1987-2 C.B. 674
Section 9 of Rev. Proc. 2015-12, 2015-2 I.R.B. 266.
168
Depreciation of original and
replacement tires for certain
vehicles
Rev. Proc. 2002-27, 2002-1 C.B. 802.
168
Depreciation of fiber optic node
and trunk line of a cable system
operator
Section 8 of Rev. Proc. 2015-12, 2015-2 I.R.B. 266.
168
Recovery periods of certain
tangible assets used by wireless
telecommunication carriers
Rev. Proc. 2011-22, 2011-18 I.R.B. 737.
263, 471
Treatment of rotable spare parts
as inventory or depreciable
property
Rev. Proc. 2007-48, 2007-2 C.B. 110.
263
Safe harbor methods for track
structure expenditures
Rev. Proc. 2002-65, 2002-2 C.B. 700; Rev. Proc. 2001-46, 2001-2 C.B. 263.
263
Determination whether
expenditures to maintain,
replace or improve wireline
network assets must be
capitalized
Rev. Proc. 2011-27, 2011-18 I.R.B. 740.

December 29, 2025 106 Bulletin No. 2026–1
263
Determination whether
expenditures to maintain,
replace or improve wireless
network assets must be
capitalized
Rev. Proc. 2011-28, 2011-18 I.R.B. 743.
263
Allocating success-based fees
paid in business acquisitions or
reorganizations
Rev. Proc. 2011-29, 2011-18 I.R.B. 746.
263
Electric trade and distribution
property assets
Rev. Proc. 2011-43, 2011-37 I.R.B. 326.
263A
Safe harbor methods for certain
motor vehicle dealerships
Rev. Proc. 2010-44, 2010-49 I.R.B. 811.
280A
Safe harbor method to
determine the amount of
deductible expenses attributable
to certain business use of a
residence
Rev. Proc. 2013-13, 2013-6 I.R.B. 478.
280B
Certain structural modifications
to a building not treated as a
demolition
Rev. Proc. 95-27, 1995-1 C.B. 704.
446
Film producer’s treatment of
certain creative property costs
Rev. Proc. 2004-36, 2004-1 C.B. 1063.
446
Bank’s treatment of uncollected
interest
Rev. Proc. 2007-33, 2007-1 C.B. 1289.
448
Nonaccrual-experience method
- book safe harbor method
Rev. Proc. 2011-46, 2011-42 I.R.B. 518.
451
Safe harbor for capital cost
reduction payments
Rev. Proc. 2002-36, 2002-1 C.B. 993.
451
Treatment of gift cards issued
to customers in exchange for
returned merchandise
Rev. Proc. 2011-17, 2011-5 I.R.B. 441.
451
Safe harbor for certain minors’
trusts established under the
Indian Gaming Regulatory Act
(U.S.C. §§ 2701-2721)
Rev. Proc. 2011-56, 2011-49 I.R.B. 834.

Bulletin No. 2026–1 107 December 29, 2025
461
Safe harbor method for payroll
tax liabilities for compensation
Rev. Proc. 2008-25, 2008-1 C.B. 686.
471
Estimating inventory shrinkage
Rev. Proc. 98-29, 1998-1 C.B. 857.
471
Valuation of automobile dealer
vehicle parts inventory
Rev. Proc. 2002-17, 2002-1 C.B. 676.
471
Valuation of remanufactured
cores
Rev. Proc. 2003-20, 2003-1 C.B. 445.
471 Valuation of heavy
equipment dealer parts
inventory
Rev. Proc. 2006-14, 2006-1 C.B. 350.
471
Rolling-average method of
accounting for inventories
Rev. Proc. 2008-43, 2008-2 C.B. 186.
475
Eligible positions
Rev. Proc. 2007-41, 2007-1 C.B. 1492.
584(a)
Qualification of a proposed
common trust fund plan
Rev. Proc. 92-51, 1992-1 C.B. 988.
642(c)(5)
Qualification of trusts as pooled
income funds
Rev. Proc. 88-53, 1988-2 C.B. 712.
664
Charitable remainder trusts
Rev. Proc. 2005-24, 2005-1 C.B. 909, as modified by Notice 2006-15, 2006-1 C.B. 501.
664(d)(1)
Qualification of trusts as
charitable remainder annuity
trusts
Rev. Proc. 2003-53, 2003-2 C.B. 230; Rev. Proc. 2003-54, 2003-2 C.B. 236; Rev. Proc. 2003-55,
2003-2 C.B. 242; Rev. Proc. 2003-56, 2003-2 C.B. 249; Rev. Proc. 2003-57, 2003-2 C.B. 257;
Rev. Proc. 2003-58, 2003-2 C.B. 262; Rev. Proc. 2003-59, 2003-2 C.B. 268; Rev. Proc. 2003-60,
2003-2 C.B. 274.
664(d)(2) and (3)
Qualification of trusts as
charitable remainder unitrusts
Rev. Proc. 2005-52, 2005-2 C.B. 326; Rev. Proc. 2005-53, 2005-2 C.B. 339; Rev. Proc. 2005-54,
2005-2 C.B. 353; Rev. Proc. 2005-55, 2005-2 C.B. 367; Rev. Proc. 2005-56, 2005-2 C.B. 383;
Rev. Proc. 2005-57, 2005-2 C.B. 392; Rev. Proc. 2005-58, 2005-2 C.B. 402; Rev. Proc. 2005-59,
2005-2 C.B. 412.
832
Insurance company premium
acquisition expenses
Rev. Proc. 2002-46, 2002-2 C.B. 105.
856(c)
Certain loans treated as real
estate assets
Rev. Proc. 2003-65, 2003-2 C.B. 336.
1031(a)
Qualification as a qualified
exchange accommodation
arrangement
Rev. Proc. 2000-37, 2000-2 C.B. 308, as modified by Rev. Proc. 2004-51, 2004-2 C.B. 294.

December 29, 2025 108 Bulletin No. 2026–1
1031
Safe harbor with respect to
exchanges of residential real
property
Rev. Proc. 2008-16, 2008-1 C.B. 547.
1031
Safe harbor for reporting gain
or loss on failed exchanges
Rev. Proc. 2010-14, 2010-12 I.R.B. 456.
1272(a)(6)
Proportional method of
accounting for original issue
discount on pools of credit card
receivables
Rev. Proc. 2013-26, 2013-22 I.R.B. 1160.
1286
Determination of reasonable
compensation under mortgage
servicing contracts
Rev. Proc. 91-50, 1991-2 C.B. 778.
1362(f)
Automatic inadvertent
termination relief to certain
corporations
Rev. Proc. 2013-30, 2013-36 I.R.B. 173.
2056A
Qualified Domestic Trust
Rev. Proc. 96-54, 1996-2 C.B. 386.
2702(a)(3)(A) and 25.2702-5(c)
Qualified Personal Residence
Trust
Rev. Proc. 2003-42, 2003-1 C.B. 993.
4051(a)(2)
Imposition of tax on heavy
trucks and trailers sold at retail
Rev. Proc. 2005-19, 2005-1 C.B. 832.
1.7704-2(d)
New business activity of
existing partnership is closely
related to pre-existing business
Rev. Proc. 92-101, 1992-2 C.B. 579.
SUBJECT MATTERSREVENUE PROCEDURE
Certain rent-to-own contracts
treated as leases
Rev. Proc. 95-38, 1995-2 C.B. 397.
Automatic change in
accounting period revenue
procedures
.03 For requests for an automatic change in accounting period, refer to the following automatic
change revenue procedures.
Rev. Proc. 2006-45, 2006-2 C.B. 851, as clarified and modified by Rev. Proc. 2007-64, 2007-2
C.B. 818 (certain corporations); Rev. Proc. 2006-46, 2006-2 C.B. 859 (certain partnerships, sub-
chapter S corporations, personal service corporations, and trusts); and Rev. Proc. 2003-62, 2003-2
C.B. 299 (individuals seeking a calendar year).
The Commissioner’s consent to an otherwise qualifying automatic change in accounting period
is granted only if the taxpayer timely complies with the applicable automatic change revenue
procedure.

Bulletin No. 2026–1 109 December 29, 2025
APPENDIX G
MEMORANDUM OF UNDERSTANDING ACKNOWLEDGING RISK WITH EMAIL
I acknowledge that there are risks associated with email, such as the possibility that sensitive taxpayer information could be inter-
cepted and viewed by unauthorized persons. I understand the importance of securing email using appropriate encryption, particularly
when transmitting sensitive or confidential tax-related information. I understand that encryption programs only encrypt the email
attachment and not the subject line or the body of the email itself, and that confidential information should not be included in the
subject line, the body of the email itself, or the file name of the attachment. By signing this agreement, I understand that sensitive or
confidential information should be sent only by encrypted email attachments in communicating with the IRS.
Even with encryption it is possible electronic communications could be intercepted. I acknowledge that the United States Govern-
ment does not guarantee the security of data transmitted electronically by email and accepts no liability, regardless of fault, for any
loss or damage sustained without negligence of United States Government employees.
(Name of Taxpayer)
(Name and Title of Individual Signing Agreement)
SIGNATURE: _______________________________
DATE: ______________________________

December 29, 2025 110 Bulletin No. 2026–1
APPENDIX H
MEMORANDUMS OF UNDERSTANDING AGREEING TO USE ENCRYPTED EMAIL ATTACHMENTS
Agreement to use encrypted email attachments
(compr
essed Zip format)
.01 For requesters choosing to use encrypted email attachments in com-
pressed Zip format, submit the following MOU:
Agreement to Use Encrypted Email Attachments (Compressed Zip format)
Generally, the Office of Chief Counsel, Internal Revenue Service (Chief Counsel) communicates with taxpayers or their represen-
tatives by sending documents through the mail or via facsimile, or by telephone. In many cases communication by email is more
convenient for both the taxpayer and Chief Counsel. There are risks associated with email, such as the possibility sensitive taxpayer
information could be intercepted. If an email is intercepted, any personal information in the email could be viewed by unauthorized
persons. It is important to secure email using appropriate encryption, particularly when transmitting sensitive or confidential tax-re-
lated information. This agreement is intended to enhance the process of securely exchanging taxpayer data and other tax-related
information and increase efficiency of interaction between Chief Counsel and taxpayers or their representatives.
1. Communications
In order to communicate in a formal, efficient manner for tax issues, written communication is essential. Email is one form of written
communication; however, in order to protect sensitive information, additional safeguards are necessary for email communications
which are not generally required for paper documents. Chief Counsel and the taxpayer, by this agreement, consent to written com-
munications being transmitted via encrypted email attachments. In order to limit access to this information, Chief Counsel and the
taxpayer agree to designate participants and provide the list of participants in an addendum to this agreement. Only individuals des-
ignated as participants by Chief Counsel and the taxpayer on that list will be included in these communications. The taxpayer will be
responsible for providing an updated list when there are changes to their designated participants.
2. Encrypted Email Attachments
Chief Counsel uses SecureZIP®, a commercial program, to compress and encrypt email attachments that contain sensitive informa-
tion. The recipient of encrypted email attachments created using this utility may decrypt and view them by entering a password. The
recipient must first install a compatible “zip” software utility. In addition to SecureZIP®, compatible utilities include PKZIP®, and
ZIP Reader® by PKWARE®, which is a free Windows utility that enables users to process compressed and/or AES passphrase-en-
crypted files created by SecureZIP®, PKZIP® and other products that support these capabilities. SecureZIP and compatible utilities
only encrypt the email attachment and not the subject line nor the body of the email itself. To prevent interception and viewing of
sensitive or other confidential tax-related information by unauthorized persons, such information must not be included in the email
body or subject line.
3. Security
Both parties agree to work together to ensure the joint security of the information contained in the encrypted email attachment. Pur-
suant to this MOU, Chief Counsel certifies that its system used to transmit, store, or process data is designed, managed, and operated
in a secure manner in compliance with relevant laws, regulations, and policies. The taxpayer should also undertake steps to ensure
proper security protections are employed to transmit, receive, and store this information. By signing this agreement, the taxpayer
understands that sensitive or confidential information should be sent only by encrypted email attachment in communicating with the
IRS. Even with encryption it is possible electronic communications could be intercepted. By signing this agreement, the taxpayer
acknowledges that the United States Government does not guarantee the security of data transmitted electronically by email and
accepts no liability, regardless of fault, for any loss or damage sustained without negligence of United States Government employees.
4. Costs
Both parties agree to bear all of their own costs on a nonreimbursable basis in complying with this agreement.
5. Timeline
This agreement is effective upon the signatures of both parties and will remain in effect for the duration of the matter in Chief Coun-
sel, including, but not limited to, such time as the matter is on appeal or pending before other United States Government agencies
such as the Department of the Treasury or Department of Justice. As a new participant is added to the MOU, they are added to the

Bulletin No. 2026–1 111 December 29, 2025
addendum and both the MOU and the addendum remain part of the case or administrative file. If either the taxpayer or Chief Counsel
wishes to terminate this agreement before it expires, it may be done upon thirty (30) days’ advance notice. In the event of a security
incident, Chief Counsel may immediately terminate the agreement.
6. Additional Terms
Nothing in this agreement shall be construed as a waiver of any sovereign immunity of the United States Government. This agreement
is not intended to contravene in any way the precedence or applicability of Federal law and shall be governed by and construed under
Federal law of the United States of America.
(Name of Taxpayer)
(Name and Title of Individual Signing Agreement)
SIGNATURE: _______________________________
DATE: _______________________________
Office of Chief Counsel, Internal Revenue Service, United States of America
(Name of Counsel Employee)
(Title of Counsel Employee Signing Agreement)
SIGNATURE: _______________________________
DATE: _______________________________

December 29, 2025 112 Bulletin No. 2026–1
Addendum: Individuals and Email Addresses Authorized
Pursuant to this Memorandum of Understanding
Authorized Person NameAuthorized Email AddressPhone Number

Bulletin No. 2026–1 113 December 29, 2025
Agreement to use encrypted email attachments
(Adobe Acrobat Pro password encryption)
.02 For requesters choosing to use encrypted email attachments with
Adobe Acrobat Pro password encryption, submit the following MOU:
Agreement to Use Encrypted Email Attachments (Adobe Acrobat Pro Password Encryption)
Generally, the Office of Chief Counsel, Internal Revenue Service (Chief Counsel) communicates with taxpayers or their represen-
tatives by sending documents through the mail or via facsimile, or by telephone. In many cases communication by email is more
convenient for both the taxpayer and Chief Counsel. There are risks associated with email, such as the possibility sensitive taxpayer
information could be intercepted. If an email is intercepted, any personal information in the email could be viewed by unauthorized
persons. It is important to secure email using appropriate encryption, particularly when transmitting sensitive or confidential tax-re-
lated information. This agreement is intended to enhance the process of securely exchanging taxpayer data and other tax-related
information and increase efficiency of interaction between Chief Counsel and taxpayers or their representatives.
1. Communications
In order to communicate in a formal, efficient manner for tax issues, written communication is essential. Email is one form of written
communication; however, in order to protect sensitive information, additional safeguards are necessary for email communications
which are not generally required for paper documents. Chief Counsel and the taxpayer, by this agreement, consent to written com-
munications being transmitted via encrypted email attachments. In order to limit access to this information, Chief Counsel and the
taxpayer agree to designate participants and provide the list of participants in an addendum to this agreement. Only individuals des-
ignated as participants by Chief Counsel and the taxpayer on that list will be included in these communications. The taxpayer will be
responsible for providing an updated list when there are changes to their designated participants.
2. Encrypted Email Attachments
Chief Counsel uses Adobe Acrobat Pro®, a commercial program, to compress and encrypt email attachments in Adobe Portable
Document Format (.pdf) that contain sensitive information. The recipient of encrypted email attachments created using this utility
may decrypt and view them by entering a password. The recipient must first install a compatible .pdf software reader with password
decryption capability. In addition to Adobe Acrobat Pro®, the Adobe Acrobat DC Reader® is a free Windows utility that enables
users to decrypt and open AES passphrase-encrypted files created by Adobe Acrobat Pro. Other compatible .pdf decryption utilities
may exist.
Acrobat Pro® only encrypts the email attachment and not the subject line nor the body of the email itself. To prevent interception and
viewing of sensitive or other confidential tax-related information by unauthorized persons, such information must not be included in
the email body or subject line.
Further information about how to encrypt email attachments with Adobe Acrobat products may be found on Adobe’s web site.
3. Security
Both parties agree to work together to ensure the joint security of the information contained in the encrypted email attachment. Pursu-
ant to this MOU, Chief Counsel certifies that its system used to transmit, store, or process data is designed, managed, and operated in a
secure manner in compliance with relevant laws, regulations, and policies. The taxpayer should also undertake steps to ensure proper
security protections are employed to transmit, receive, and store this information. By signing this agreement, the taxpayer under-
stands that sensitive or confidential information should be sent only by encrypted email attachment in communicating with the IRS.
Even with encryption it is possible electronic communications could be intercepted. By signing this agreement, the taxpayer acknowl-
edges that the United States Government does not guarantee the security of data transmitted electronically by email and accepts no
liability, regardless of fault, for any loss or damage sustained without negligence of United States Government employees.
4. Costs
Both parties agree to bear all of their own costs on a nonreimbursable basis in complying with this agreement.

December 29, 2025 114 Bulletin No. 2026–1
5. Timeline
This agreement is effective upon the signatures of both parties and will remain in effect for the duration of the matter in Chief Coun-
sel, including, but not limited to, such time as the matter is on appeal or pending before other United States Government agencies
such as the Department of the Treasury or Department of Justice. As a new participant is added to the MOU, they are added to the
addendum and both the MOU and the addendum remain part of the case or administrative file. If either the taxpayer or Chief Counsel
wishes to terminate this agreement before it expires, it may be done upon thirty (30) days’ advance notice.
In the event of a security incident, Chief Counsel may immediately terminate the agreement.
6. Additional Terms
Nothing in this agreement shall be construed as a waiver of any sovereign immunity of the United States Government. This agreement
is not intended to contravene in any way the precedence or applicability of Federal law and shall be governed by and construed under
Federal law of the United States of America.
(Name of Taxpayer)
(Title of Individual Signing Agreement)
SIGNATURE: _______________________________
DATE: _______________________________
Office of Chief Counsel, Internal Revenue Service, United States of America
(Name of Counsel Employee)
(Title of Counsel Employee Signing Agreement)
SIGNATURE: _______________________________
DATE: _______________________________

Bulletin No. 2026–1 115 December 29, 2025
Addendum: Individuals and Email Addresses Authorized
Pursuant to this Memorandum of Understanding
Authorized Person NameAuthorized Email AddressPhone Number

December 29, 2025 116 Bulletin No. 2026–1
Agreement to use encrypted email attachments
(Microsoft Office 2016/365 password
encryption)
.03 For requesters choosing to use encrypted email attachments with
Microsoft Office 2016/365 password encryption, submit the following MOU:
Agreement to Use Encrypted Email Attachments (Microsoft Office 2016/365 Password Encryption)
Generally, the Office of Chief Counsel, Internal Revenue Service (Chief Counsel) communicates with taxpayers or their represen-
tatives by sending documents through the mail or via facsimile, or by telephone. In many cases communication by email is more
convenient for both the taxpayer and Chief Counsel. There are risks associated with email, such as the possibility sensitive taxpayer
information could be intercepted. If an email is intercepted, any personal information in the email could be viewed by unauthorized
persons. It is important to secure email using appropriate encryption, particularly when transmitting sensitive or confidential tax-re-
lated information. This agreement is intended to enhance the process of securely exchanging taxpayer data and other tax-related
information and increase efficiency of interaction between Chief Counsel and taxpayers or their representatives.
1. Communications
In order to communicate in a formal, efficient manner for tax issues, written communication is essential. Email is one form of written
communication; however, in order to protect sensitive information, additional safeguards are necessary for email communications
which are not generally required for paper documents. Chief Counsel and the taxpayer, by this agreement, consent to written com-
munications being transmitted via encrypted email attachments. In order to limit access to this information, Chief Counsel and the
taxpayer agree to designate participants and provide the list of participants in an addendum to this agreement. Only individuals des-
ignated as participants by Chief Counsel and the taxpayer on that list will be included in these communications. The taxpayer will be
responsible for providing an updated list when there are changes to their designated participants.
2. Encrypted Email Attachments
Chief Counsel uses Microsoft Office 365®, a commercial program, to compress and encrypt email attachments in Microsoft Office
formats, including Word, Excel or PowerPoint, that contain sensitive information. The recipient of encrypted email attachments cre-
ated using this program may decrypt and view them by entering a password. The recipient should use Microsoft 2016® or Microsoft
Office 365® to decrypt and open encrypted Office files sent by Chief Counsel as email attachments. Older versions of Microsoft
Office may not successfully decrypt these attachments.
Microsoft Office 365 only encrypts the email attachment and not the subject line nor the body of the email itself. To prevent inter-
ception and viewing of sensitive or other confidential tax-related information by unauthorized persons, such information must not be
included in the email body or subject line.
Further information about how to encrypt email attachments with Microsoft Office products may be found on Microsoft’s web site.
3. Security
Both parties agree to work together to ensure the joint security of the information contained in the encrypted email attachment. Pursu-
ant to this MOU, Chief Counsel certifies that its system used to transmit, store, or process data is designed, managed, and operated in a
secure manner in compliance with relevant laws, regulations, and policies. The taxpayer should also undertake steps to ensure proper
security protections are employed to transmit, receive, and store this information. By signing this agreement, the taxpayer under-
stands that sensitive or confidential information should be sent only by encrypted email attachment in communicating with the IRS.
Even with encryption it is possible electronic communications could be intercepted. By signing this agreement, the taxpayer acknowl-
edges that the United States Government does not guarantee the security of data transmitted electronically by email and accepts no
liability, regardless of fault, for any loss or damage sustained without negligence of United States Government employees.
4. Costs
Both parties agree to bear all of their own costs on a nonreimbursable basis in complying with this agreement.

Bulletin No. 2026–1 117 December 29, 2025
5. Timeline
This agreement is effective upon the signatures of both parties and will remain in effect for the duration of the matter in Chief Coun-
sel, including, but not limited to, such time as the matter is on appeal or pending before other United States Government agencies
such as the Department of the Treasury or Department of Justice. As a new participant is added to the MOU, they are added to the
addendum and both the MOU and the addendum remain part of the case or administrative file. If either the taxpayer or Chief Counsel
wishes to terminate this agreement before it expires, it may be done upon thirty (30) days’ advance notice.
In the event of a security incident, Chief Counsel may immediately terminate the agreement.
6. Additional Terms
Nothing in this agreement shall be construed as a waiver of any sovereign immunity of the United States Government. This agreement
is not intended to contravene in any way the precedence or applicability of Federal law and shall be governed by and construed under
Federal law of the United States of America.
(Name of Taxpayer)
(Title of Individual Signing Agreement)
SIGNATURE: _______________________________
DATE: _______________________________
Office of Chief Counsel, Internal Revenue Service, United States of America
(Name of Counsel Employee)
(Title of Counsel Employee Signing Agreement)
SIGNATURE: _______________________________
DATE: _______________________________

December 29, 2025 118 Bulletin No. 2026–1
Addendum: Individuals and Email Addresses Authorized
Pursuant to this Memorandum of Understanding
Authorized Person NameAuthorized Email AddressPhone Number

Bulletin No. 2026–1 119 December 29, 2025
26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
Rev. Proc. 2026-2
TABLE OF CONTENTS
SECTION 1. PURPOSE AND AUTHORITY ................................................................121
.01 Description of purpose ..........................................................................121
.02 Updated annually ...............................................................................121
SECTION 2. DEFINITIONS .............................................................................121
.01 Operating division ..............................................................................121
.02 Director ......................................................................................121
.03 Appeals ......................................................................................121
.04 Appeals officer .................................................................................122
.05 Taxpayer ......................................................................................122
.06 Associate office .................................................................................122
.07 Field office ....................................................................................122
.08 Field counsel ...................................................................................122
SECTION 3. THE NATURE OF TECHNICAL ADVICE ...................................................122
.01 When advice furnished ...........................................................................122
.02 TAM may be requested even if previous TAM on same matter was issued ..................................122
.03 Taxpayer participation ...........................................................................122
.04 Areas of mandatory technical advice on employee plans matters ..........................................123
.05 Basis for requests by Exempt Organizations Rulings & Agreements .......................................123
SECTION 4. TYPES OF ISSUES NOT SUBJECT TO THIS PROCEDURE ...................................123
.01 Alcohol, tobacco, and firearms taxes ................................................................123
.02 Employment status determinations ..................................................................123
.03 Issues under § 301.9100 .........................................................................123
.04 Frivolous issues ................................................................................123
.05 Issues in a docketed case .........................................................................124
.06 Collection issues ................................................................................124
.07 Request for relief under § 7805(b) relating to matters handled by TE/GE ...................................124
SECTION 5. INITIATING A REQUEST FOR TECHNICAL ADVICE .......................................124
.01 Initiating a request for technical advice ..............................................................124
.02 Taxpayer may request referral for technical advice .....................................................124
.03 Appeal of field office denial of TAM referral request ...................................................124
.04
The decision of the Director, the LB&I Territory Manager, or the Tax Exempt Bonds Program Manager
may be reviewed but not appealed ..................................................................125
SECTION 6. PRE-SUBMISSION CONFERENCES ........................................................125
.01 Purpose .......................................................................................125
.02 Pre-submission conferences are mandatory ...........................................................125
.03 Actions before a pre-submission conference ..........................................................125
.04 Initiating a pre-submission conference ...............................................................126
.05 Manner of transmitting pre-submission materials ......................................................126
.06 Scheduling the pre-submission conference ...........................................................126
.07 Pre-submission conferences may be conducted in person ................................................127
.08 Pre-submission conference may not be taped .........................................................127
.09 Discussion of substantive issues is not binding on the Service ............................................127
.10 New issues may be raised at pre-submission conference .................................................127
.11 Power of attorney ...............................................................................127

December 29, 2025 120 Bulletin No. 2026–1
SECTION 7. SUBMITTING THE REQUEST FOR TECHNICAL ADVICE ..................................127
.01 Memorandum of issues, facts, law, and arguments .....................................................127
.02 Transaction involving multiple taxpayers ............................................................128
.03 Foreign laws and documents: submission of relevant foreign laws and documents in the official language
and in English ..................................................................................128
.04 Statement regarding interpretation of relevant income tax or estate tax treaty ................................129
.05 Statement recommending information to be deleted from public inspection ..................................129
.06 Preparation of the memorandum; resolution of disagreements ............................................129
.07 Transmittal Form 4463, Request for Technical Advice ..................................................130
.08 All supporting and additional documents ............................................................131
.09 Number of copies of request to be submitted ..........................................................131
SECTION 8. INITIAL PROCESSING OF THE REQUEST FOR TECHNICAL ADVICE BY
THE ASSOCIATE OFFICE .................................................................131
.01 Assignment and initial review by Associate office attorney ..............................................131
.02 Other forms of guidance ..........................................................................131
.03 Initial acknowledgment and processing ..............................................................132
.04 Deficiencies in request leading to return .............................................................132
.05 Initial discussion ................................................................................132
.06 If additional information requested .................................................................132
.07 Taxpayer request for extension of time to submit additional information ....................................132
.08 Where to send additional information ...............................................................133
.09 Tentative conclusions ............................................................................133
SECTION 9. TAXPAYER CONFERENCES ..............................................................133
.01 Notification of conference ........................................................................133
.02 Scheduling conference ...........................................................................133
.03 Taxpayer may request extensions ...................................................................133
.04 One conference of right ..........................................................................134
.05 Additional conferences may be offered ..............................................................134
.06 Additional information submitted after the conference ..................................................134
.07 Normally conducted in person .....................................................................134
.08 Service makes only tentative recommendations ........................................................134
.09 Conference may not be taped ......................................................................135
SECTION 10. PREPARATION OF THE TECHNICAL ADVICE ............................................135
.01 Reply consists of two parts ........................................................................135
.02 Status of a request ...............................................................................135
.03 Opportunity for field counsel review ................................................................135
.04 Copy of preliminary TAM to field office and field counsel ...............................................135
.05
Routing of reply ................................................................................135
.06 Copy of final TAM to field counsel and Division Counsel ...............................................135
.07 Reconsideration ................................................................................136
.08 Discussing contents with the taxpayer ...............................................................136
.09 Section 6110 ...................................................................................136
.10 TAM takes effect when taxpayer receives a copy ......................................................136
.11 Taxpayer may protest deletions not made ............................................................136
.12 Public inspection in civil fraud or criminal investigation cases ............................................136
SECTION 11. WITHDRAWAL OF REQUESTS FOR TECHNICAL ADVICE ................................137
.01 Taxpayer notified ...............................................................................137
.02
Acknowledgment of withdrawal ...................................................................137
.03 Associate office may decide not to provide a TAM .....................................................137
.04 Associate office may provide views .................................................................137
SECTION 12. USE OF THE TECHNICAL ADVICE .......................................................137
.01
Service generally applies advice in processing taxpayer’s case ............................................137

Bulletin No. 2026–1 121 December 29, 2025
SECTION 13. RETROACTIVITY AND RELIANCE .......................................................138
.01 Usually applies retroactively ......................................................................138
.02 Revocation or modification of an earlier letter ruling or TAM ............................................138
.03 Continuing action or series of actions ...............................................................138
.04 Other taxpayers .................................................................................138
SECTION 14. HOW MAY RETROACTIVE EFFECT BE LIMITED? ........................................138
.01 Request for relief under § 7805(b) ..................................................................138
.02 Form of request for relief—in general ...............................................................138
.03 Form of request for relief—continuing transaction before examination of return ..............................139
.04 Taxpayer’s right to a conference ...................................................................139
.05 Reconsideration of request for relief under § 7805(b) ...................................................139
SECTION 15. SIGNIFICANT CHANGES MADE TO REV. PROC. 2025-2 ....................................139
SECTION 16. EFFECT ON OTHER DOCUMENTS .......................................................139
SECTION 17. EFFECTIVE DATE .......................................................................140
DRAFTING INFORMATION
...........................................................................140
INDEX ................................................................................................141
SECTION 1. PURPOSE
AND AUTHORITY
Description of purpose
.01
Technical advice. This revenue procedure explains when and how an Associate office
provides technical advice, conveyed in a technical advice memorandum (TAM). It also explains
the rights that a taxpayer has when a field office requests a TAM regarding a tax matter. Rev. Proc.
2025-2 is superseded.
Updated annually
.02 This revenue procedure is updated annually as the second revenue procedure of the year, but
it may be modified, amplified, or clarified during the year.
SECTION 2.
DEFINITIONS
Operating division
.01 The term
“operating division” means (1) the Large Business & International Division
(LB&I); (2) the Small Business/Self-Employed Division (SB/SE); (3) Taxpayer Services (TS);
and (4) the Tax Exempt and Government Entities Division (TE/GE).
Director
.02 The term "Director" means (1) the Practice Area Director or the Director, Field Operations
(LB&I) for the taxpayer's practice area; (2) an Area Director, SB/SE; (3) the Director, Return
Integrity & Compliance Services (TS); (4) the Director, International Compliance, Strategy
and Policy; (5) the Director, Employee Plans Examinations; (6) the Director, Employee Plans
Rulings & Agreements; (7) the Director, Exempt Organizations Examinations; (8) the Director,
Exempt Organizations Rulings & Agreements; (9) the Director, Government Entities; (10) the
Appeals Area Director; (11) the Appeals Director, Technical Guidance; (12) the Appeals Director,
International Operations; or (13) any official to whom the authority normally exercised by a
Director has properly been delegated.
Appeals
.03 The terms “Appeals” and “Appeals office” refer to the Internal Revenue Service Independent
Office of Appeals.

December 29, 2025 122 Bulletin No. 2026–1
Appeals officer
.
04 The term “Appeals officer” means the Appeals officer assigned to the taxpayer’s case and
can include an Appeals Team Case Leader or settlement officer.
Taxpayer
.05 The term "taxpayer" means any person subject to any provision of the Internal Revenue
Code, including
an issuer of obligations the interest on which is excluded from gross income
under § 103, and issuers of other bonds that provide a tax benefit.
Associate office
.06 The term "Associate office" means (1) the Office of Associate Chief Counsel (Corporate);
(2) the Office of Associate Chief Counsel (Energy, Credits, and Excise Tax); (3) the Office of
Associate Chief Counsel (Financial Institutions and Products); (4) the Office of Associate Chief
Counsel (Income Tax and Accounting); (5) the Office of Associate Chief Counsel (International);
(6) the Office of Associate Chief Counsel (Passthroughs, Trusts and Estates); (7) the Office of
Associate Chief Counsel (Procedure and Administration); or (8) the Office of Associate Chief
Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes).
Field office
.07 The term "field office" means personnel in any examination or Appeals office. For qualified
retirement plan and exempt organizations matters, the term “field office” also means personnel in
any Rulings & Agreements office.
Field counsel
.08 The term "field counsel" means any attorney assigned to the Division Counsel for an
operating division who is not a member of Division Counsel Headquarters.
SECTION 3. THE
NATURE
OF TECHNICAL
ADVICE
When advice furnished
.01 Technical advice is advice furnished by an Associate office in a memorandum that responds to
any request,
submitted under this revenue procedure, for assistance on any technical or procedural
question that develops during any proceeding before the Internal Revenue Service (Service). The
field office may request a TAM when the application of the law to the facts involved is unclear.
The question must be on the interpretation and proper application of any legal authority, including
legislation, tax treaties, court decisions, regulations, notices, revenue rulings, revenue procedures,
or announcements to a specific set of facts that concerns the treatment of an item in a tax period
under examination or in Appeals. A TAM may not be requested for prospective or hypothetical
transactions (except for certain TAMs in connection with a taxpayer’s request for a determination
letter on a matter within the jurisdiction of the Commissioner, Tax Exempt and Government
Entities Division, pursuant to Rev. Proc. 2026-4 or 2026-5). Proceedings before the Service
include: (1) the examination of a taxpayer's return; (2) the consideration of a taxpayer's claim for
credit or refund; (3) any matter under examination or in Appeals pertaining to tax-exempt bonds,
other tax-advantaged bonds, or mortgage credit certificates; and (4) any other matter involving
a specific taxpayer under the jurisdiction of a Director. Technical advice does not include any
oral legal advice or any written legal advice furnished to the field office that is not submitted and
processed under this revenue procedure.
TAM may be requested
even if previous
TAM on
same matter was issued
.02 The field office may request a TAM on an issue in any tax period, even if a TAM was
requested and
furnished for the same or similar issue for another tax period. The field office may
also request a TAM on an issue even if Appeals disposed of the same or similar issue for another
tax period of the same taxpayer.
Taxpayer participation
.03 Taxpayers will be afforded an opportunity to participate in the technical advice process.
Taxpayer partici
pation is preferred but not required to process a TAM. A taxpayer’s failure to

Bulletin No. 2026–1 123 December 29, 2025
participate in stages identified as “material,” however, will constitute waiver of the taxpayer’s
right to the taxpayer conference described in section 9.
Under no circumstances will a taxpayer be treated as having waived its right to see the issued
TAM or having waived its rights regarding disclosure and deletions described in section 10.
Areas of mandatory
technical advice on
employee plans matters
.04 Regarding qualified retirement plan matters, a request for a TAM is required in cases
concerning plans for which the Service is proposing to issue a revocation letter because of certain
fiduciary actions that violate the exclusive benefit rule of § 401(a) of the Code and are subject to
Part 4 of Subtitle B of Title I of the Employee Retirement Income Security Act of 1974, Pub. L.
No. 93-406, 1974-3 C.B. 1, 43 as amended (ERISA).
Basis for requests by
Exempt Organizations
Rulings & Agreements
.
05 The circumstances in which Exempt Organizations Determinations should seek technical
advice in the course of processing applications for tax exemption are described in section
3.03 of Rev. Proc. 2026-5, this Bulletin. Technical advice may also be requested by Exempt
Organizations Determinations in connection with requests for determination letters where no
pending application for tax exemption is involved. A request for a TAM is not required if the
Director, Exempt Organizations Examinations proposes to revoke or modify a letter recognizing
tax-exempt status issued by the Service.
SECTION 4.
TYPES OF
ISSUES NOT SUBJECT
TO THIS PROCEDURE
Alcohol, tobacco, and
firearms taxes
.01 The procedures for obtaining technical advice that apply to Federal alcohol, tobacco, and
firearms taxes under subtitle E of the Code are under the jurisdiction of the Alcohol and Tobacco
Tax and Trade Bureau of the Department of the Treasury.
Employment status
determinations
Issues under § 301.9100
.02 Employment status determination letters issued pursuant to section 12.04 of Rev. Proc.
2026-1, of this Bulletin, are not subject to technical advice procedures.
.03 A request for an extension of time for making an election or other application for relief
under § 301.9100-3 of the Procedure and Administration Regulations is not submitted as a request
for technical advice. Instead, the request must be submitted as a request for a letter ruling, even if
submitted after the examination of the taxpayer's return has begun or after the issues in the return
are being considered in Appeals or a federal court. Therefore, a request under § 301.9100 should
be submitted under Rev. Proc. 2026-1, of this Bulletin, and the payment of the applicable user
fee is determined under Appendix A of Rev. Proc. 2026-1. However, a request under § 301.9100
related to recharacterization of a Roth IRA should be submitted under Rev. Proc. 2026-4 of this
Bulletin. Requests for relief pertaining to exemption application matters involving §§ 505(c) and
508 are considered in the determination letter process under the jurisdiction of the Commissioner,
Tax Exempt and Government Entities Division. See Revenue Procedure 2026-5, this Bulletin.
Frivolous issues
.04 Associate offices will not issue a TAM on frivolous issues. The field office will deny a
taxpayer's request for technical advice if the taxpayer’s request involves frivolous issues. For
purposes of this revenue procedure, a "frivolous issue" is one without basis in fact or law or one
that asserts a position that courts have held frivolous or groundless. Examples of frivolous or
groundless issues may be found in Service publications and other guidance (including, but not
limited to, section 6.10 of Rev. Proc. 2026-1, Notice 2010-33, and Exhibit 25.25.10-1, Frivolous
Arguments).

December 29, 2025 124 Bulletin No. 2026–1
Issues in a docketed case
.
05 Associate offices will not issue technical advice on an issue if the same issue of the same
taxpayer (or of a related taxpayer within the meaning of § 267 or a member of an affiliated group
of which the taxpayer is also a member within the meaning of § 1504) is in a docketed case for
any taxable year. If a case is docketed for an estate tax issue of a taxpayer while a request for
technical advice on the same issue of the same taxpayer is pending, the Associate office may issue
the TAM only if the appropriate Appeals officer and field counsel agree, by memorandum, to the
issuance of the TAM.
Collection issues
.06 The Associate Chief Counsel (Procedure and Administration) will not issue technical advice
on matters arising under the Internal Revenue Code and related statutes and regulations that
involve the collection of taxes (including interest and penalties). With respect to such matters, the
Associate Chief Counsel (Procedure and Administration) may issue alternative forms of advice.
Request for relief under
§ 7805(b) relating to
matters handled by TE/GE
SECTION 5. INITIA
TING
A REQUEST FOR
TECHNICAL ADVICE
.
07 Requests for relief under § 7805(b) relating to the revocation or modification of determination
letters or letter rulings issued by TE/GE are handled in accordance with the procedures in sections
23 and 29 of Rev. Proc. 2026-4, and section 12 of Rev. Proc. 2026-5, this Bulletin.
Initiating a request for
technical advice
.01 Because technical advice is issued to assist field offices, it is the field office that determines
whether to request it. In determining whether to request technical advice, the field office should
consider whether other forms of guidance, e.g., published guidance, generic advice, or some other
form of advice, would be more appropriate. Additionally, before requesting technical advice, the
field office must request assistance and a recommendation from field counsel. If the field office
disagrees with field counsel’s recommendation, the field office must seek reconciliation with field
counsel through their respective supervisors. A field office’s request for technical advice must
be approved in writing by a Director. If technical advice is requested from the Associate Chief
Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) for a case with
either an unagreed prohibited transaction, as defined in § 4975(c)(1) and ERISA § 406(a), or a
violation of the exclusive benefit rule of § 401(a)(2) or ERISA § 404(a)(1)(A), a Form 6212-B
must be submitted to the Department of Labor prior to submitting the request for technical advice.
Taxpayer may request
referral for technical advice
.02 While a case is under the jurisdiction of a Director, a taxpayer may request that the field
office refer an issue to the Associate office for technical advice. The taxpayer’s request may be
oral or written and should be directed to the field office. If the field office decides that a taxpayer's
request for referral of an issue to the Associate office for a TAM is unwarranted, the field office
will notify the taxpayer. A taxpayer’s request for referral of an issue for technical advice will not
be denied merely because the Associate office has already provided legal advice other than a TAM
to the field office on the matter.
Appeal of field office denial
of TAM referral request
.03 The taxpayer may appeal the field office’s denial of the taxpayer’s request for referral by
submitting to the field office, within 30 calendar days after notification that the request was denied,
a written statement of the reasons why the matter should be referred to the Associate office. The
statement should include a description of all pertinent facts (including any facts in dispute); a
statement of the issue that the taxpayer would like to have addressed; a discussion of any relevant
legal authority, including legislation, tax treaties, court decisions, regulations, notices, revenue
rulings, revenue procedures, or announcements; and an explanation of the taxpayer’s position and
the need for technical advice. Any extensions of the 30-day period must be requested in writing
and must be approved by the Director or the Tax Exempt Bonds Program Manager. Decisions on
any extensions by the Director, the LB&I Territory Manager, or in the case of Tax Exempt Bonds,
the Program Manager, are final and may not be appealed.

Bulletin No. 2026–1 125 December 29, 2025
Upon receipt, the field office will refer the taxpayer’s written statement, along with the field
office’s statement of why the issue should not be referred to the Associate office for technical
advice, to the Director or in the case of Tax Exempt Bonds, the Program Manager, for decision.
The Director or in the case of Tax Exempt Bonds, the Program Manager, will determine whether
the issue should be referred for technical advice on the basis of the statements of the field office
and the taxpayer. No conference will be held with the taxpayer or the taxpayer's representative. If
the Director, or in the case of Tax Exempt Bonds, the Program Manager, determines that a TAM
is not warranted, the taxpayer will be informed in writing of the proposed denial of the request and
the reasons for the denial (unless doing so would prejudice the Government’s interests).
The decision of the Director
or the Tax Exempt Bonds
Program Manager may be
reviewed but not appealed
.04 The taxpayer may not appeal the decision of the Director or the Program Manager (in
the case of Tax Exempt Bonds) to not request a TAM. If the taxpayer does not agree with
the proposed denial, all data on the issue for which a TAM has been sought, including the
taxpayer’s written request and statements, will be submitted for review to the Director, LB&I;
the Director, Examination, SB/SE; the Director, Return Integrity & Compliance Services, TS;
the Director, Government Entities; the Appeals Director, Policy Planning Quality & Analysis;
or the Commissioner, Tax Exempt and Government Entities Division (who will review the
proposed denial through the Director, Employee Plans; the Director, Exempt Organizations; or, if
appropriate, the Appeals Director, Policy Planning Quality & Analysis). Review of the proposed
denial will be based solely on the written record. No conference will be held with the taxpayer or
the taxpayer’s representative. The person responsible for review may consult with the Associate
office, if appropriate, and will notify the field office whether the proposed denial of the taxpayer’s
request is approved or denied within 45 days of receiving all information. The field office will
then notify the taxpayer. While the matter is under review, the field office will suspend any final
decision on the issue (except when the delay would prejudice the Government’s interests). If the
request for technical advice has been denied because the issue is frivolous as described in section
4.04 of this revenue procedure, this review process is not available.
SECTION 6. PRE-
SUBMISSION
CONFERENCES
Purpose
.01 A pre-submission conference helps the field office, field counsel, the taxpayer, and the
Associate office agree on the appropriate scope of the request for technical advice and the factual
information and documents that must be included in the request. A pre-submission conference is
not an alternative procedure for addressing the merits of the substantive positions advanced by the
field office or by the taxpayer. During the pre-submission conference, the parties should discuss
the framing of the issues and the background information and documents that should be included
in the formal submission of the request for technical advice.
Pre-submission conferences
are mandatory
.02 Pre-submission conferences are mandatory because they promote expeditious processing of
requests for technical advice. If a request for technical advice is submitted without first holding a
pre-submission conference, the Associate office will return the request for advice. Pre-submission
conferences include the taxpayer and representatives from the field office, field counsel, and the
Associate office. Requests for technical advice can proceed, however, even if a taxpayer declines
to participate in a pre-submission conference.
Actions before a pre-
submission conference
.03 Before requesting a pre-submission conference, the field office and the taxpayer must
exchange proposed statements of the pertinent facts and issues. The proposed statements should
include any facts in dispute, the issues that the parties intend to discuss, any legal analysis and
supporting authorities, and any other background information that the parties believe would
facilitate the Associate office's understanding of the issues to be discussed during the conference.
Prior to the scheduled pre-submission conference, the field office and the taxpayer must submit
to the Associate office their respective statements of pertinent facts and issues. The legal analysis

December 29, 2025 126 Bulletin No. 2026–1
provided in the parties’ statements should be sufficient to enable the Associate office to be
reasonably informed about the subject matter. Failure of the taxpayer to provide a statement
of pertinent issues and facts shall not be allowed to unduly delay the scheduling of the pre-
submission conference. If it is not provided within a reasonable period of time, the conference
may be scheduled without the taxpayer’s statements.
The field office or the taxpayer must ensure that the Associate office receives a copy of any
required power of attorney. Form 2848, Power of Attorney and Declaration of Representative,
should be used.
For authorized representatives that reside in a foreign country, taxpayers must provide either a
domestic contact or an e-mail address for such foreign representative along with the submission.
Pre-submission materials include the field office and taxpayer’s statements (discussed above)
and any required power of attorney for the taxpayer. The assigned Associate office must receive
the pre-submission materials at least 10 business days before the conference is to be held.
Initiating a pre-submission
conference
.04 A request for a pre-submission conference must be submitted in writing by the field office,
with the assistance of field counsel. The request should identify the Associate office expected
to have jurisdiction over the request for a TAM and should include a brief explanation of the
primary issue so that an assignment within the appropriate Associate office can be made. If the
request is submitted by Appeals, field counsel assignments will be subject to the ex parte rules
set forth in section 1001(a)(4) of the Internal Revenue Service Restructuring and Reform Act of
1998, Pub. L. No. 105-206, and Rev. Proc. 2012-18, 2012-10 I.R.B. 455. If the request involves
an issue under the office of the Director of the Office of Promoter Investigations, the field office
and field counsel should coordinate with L&A Division Counsel headquarters. If the request
involves an issue under the Office of Tax Shelter Analysis (OTSA), LB&I, then the field office and
field counsel should coordinate with L&A Division Counsel headquarters. If the request is from
Appeals and involves a coordinated issue or emerging issue under Appeals Technical Guidance or
International Operations or Appeals Coordinated Issue (ACI) Program, the Appeals officer must
coordinate with the Appeals Technical Guidance or International Operations Technical Specialist.
Manner of transmitting
pre-submission materials
.05 The request for a pre-submission conference and pre-submission materials should be
electronically transmitted by field counsel to the Technical Services Support Branch (TSS4510).
TSS4510 will ensure delivery of the pre-submission materials to the appropriate Associate office.
The TSS4510 email box cannot accept encrypted mail.
If documents are not electronically available, or if documents cannot reasonably be transmitted
electronically, the request for a pre-submission conference and pre-submission materials may
be sent by fax to TSS4510 at 855-592-8976 or by express mail or private delivery service to the
following address to avoid any delays in regular mail:
Internal Revenue Service
Attn: CC:PA:LPD:TSS, Room 5336
1111 Constitution Avenue, NW
Washington, DC 20224
Scheduling the pre-
submission conference
.06 After the pre-submission materials have been received, the Associate office responsible
for conducting the pre-submission conference will contact the taxpayer, the field office, and field
counsel to arrange a mutually convenient time for the parties to participate in the conference. The
conference generally should be held within 15, but not more than 30, calendar days after the field
office is contacted.

Bulletin No. 2026–1 127 December 29, 2025
Pre-submission conferences
may be conducted in person
.
07 Although pre-submission conferences are generally conducted by telephone, the parties
may choose to conduct the conference in person.
Pre-submission conference
may not be taped
.08 No tape, stenographic, or other verbatim recording of a conference may be made by any
party.
Discussion of substantive
issues is not binding on the
Service
.09 Any discussion of substantive issues at a pre-submission conference is advisory only. It is
not binding on the Service in general or on the Office of Chief Counsel in particular. It cannot be
relied upon as a basis for obtaining retroactive relief under the provisions of § 7805(b).
New issues may be raised at
pre-submission conference
.10 During the pre-submission conference, the Associate office may raise new issues in addition
to those submitted by the field office and the taxpayer.
Power of attorney
.11 Form 2848, Power of Attorney and Declaration of Representative,
should be used to provide
the representative’s authority (Part I of Form 2848, Power of Attorney) and the representative’s
qualification (Part II of Form 2848, Declaration of Representative). The name of the person
signing Part I of Form 2848 should be typed or printed on this form. A Form 2848 executed for
the purpose of a pre-submission conference should reflect that it is for a “specific use” that is not
recorded on the Centralized Authorization File (CAF) and should only be submitted as provided
in this revenue procedure (that is, it should not be submitted to the Service by any other method
listed in the Instructions for Form 2848).
A Form 2848 must be signed by both the taxpayer (or the person signing on the taxpayer’s
behalf) and the representative in a manner consistent with section 7.01(13) of Rev. Proc. 2026-1.
If the Form 2848 is remotely signed by the taxpayer (or the person signing on the taxpayer’s
behalf) using a permissible electronic or digital method, the representative should follow the
necessary steps to verify the taxpayer’s identity provided in the Electronic Signatures section of
the Instructions for Form 2848. The representative is not required to provide a separate attestation
unless requested by the Service. If the Form 2848 is signed by the taxpayer (or the person signing
on the taxpayer’s behalf) using a physical, wet-ink signature, a submission may include a copy or
scanned version of the Form 2848 as long as its authenticity is not reasonably disputed.
The taxpayer’s authorized representative, as described in section 7.01(14) of Rev. Proc. 2026-
1, whether or not enrolled, must comply with Treasury Department Circular No. 230, which
provides the rules for practice before the Service. In situations where the Service believes that the
taxpayer’s representative is not in compliance with Circular 230, the Service will bring the matter
to the attention of the Office of Professional Responsibility.
SECTION 7.
SUBMITTING THE
REQUEST FOR
TECHNICAL
ADVICE
Memorandum of issues,
facts, law, and arguments
.01 The field office submits the request for technical advice. Every request for technical advice
must include a memorandum
that describes the facts, issues, applicable law, and arguments
supporting the taxpayer’s position on the issues and the field office’s position on the issues. The
field office will prepare this statement with the assistance of field counsel. The memorandum
must include a statement of all the facts and the issues. If the taxpayer and the field office disagree
about ultimate findings of fact or about the relevance of facts, all the facts should be included
with an explanation that highlights the areas of disagreement. The memorandum must include

December 29, 2025 128 Bulletin No. 2026–1
an explanation of the taxpayer's position, discussing any relevant legal authority, including
legislation, tax treaties, court decisions, regulations, notices, revenue rulings, revenue procedures,
or announcements supporting the taxpayer's position. The memorandum must also include a
similar explanation of the field office’s position. Both the field office and the taxpayer should
comment on any relevant legal authority contrary to their respective positions. If either party
determines that there are no authorities contrary to its position, that statement should be noted in
the memorandum.
When the field office initiates a request for technical advice, the field office should notify
the taxpayer that it is requesting technical advice and provide the taxpayer with a copy of the
arguments supporting the field office’s position. The taxpayer has 10 calendar days to state, in
writing, any factual disagreement. The field office will make every effort to reach agreement on
the facts and specific points at issue. The taxpayer is encouraged to submit a written statement with
an explanation of the taxpayer's position, including a discussion of any relevant legal authority.
Transaction involving
multiple taxpayers
.02 If the subject matter of the request involves a transaction among multiple taxpayers, the
field
office may submit a request for a single TAM, but only if each taxpayer agrees to participate
in the process, including the furnishing of Forms 8821, Tax Information Authorization, or other
written disclosure consent, as appropriate.
Foreign laws and
documents: submission of
r
elevant foreign laws and
documents in the official
language and in English
.03 If applicable, the request for technical advice must include a copy of the relevant parts of
all
foreign laws, including statutes, regulations, administrative pronouncements, and any other
relevant legal authority. The documents submitted must be in the official language of the country
involved and must be copied from an official publication of the foreign government or another
widely available and generally accepted publication. If English is not the official language of the
country involved, the submission must also include a copy of an English language version of the
relevant parts of all foreign laws. This translation must be: (i) from an official publication of the
foreign government or another widely available, generally accepted publication; or (ii) a certified
English translation submitted in accordance with paragraph (2) of this section 7.03. The taxpayer
or the field office must identify the title and date of publication, including updates, of any widely
available and generally accepted publication used as a source for the relevant parts of the foreign
law. The taxpayer and the field office must inform the Associate office of the implications of
any authority believed to interpret the foreign law, such as pending legislation, treaties, court
decisions, notices, and administrative decisions.
(1) If the interpretation of a foreign law or foreign document is a material component of the
request for technical advice, the Associate office, at its discretion, may refuse to provide a TAM.
The interpretation of a foreign law or foreign document means making a judgment about the
import or effect of the foreign law or document that goes beyond its plain meaning. This section
applies whether or not the field office and the taxpayer dispute the interpretation of a foreign law
or foreign document.
(2) If applicable, a request for technical advice must include an accurate and complete certified
English translation of the relevant parts of all contracts, wills, deeds, agreements, instruments,
trust documents, proposed disclaimers, and other documents pertinent to the request that are
in a language other than English. If the taxpayer or the field office chooses to submit certified
English translations of foreign laws, those translations must be based on an official publication
of the foreign government or another widely available and generally accepted publication. In
either case, the translation must be that of a qualified translator and must be attested to by the
translator. The attestation must contain: (i) a statement that the translation submitted is a true and
accurate translation of the foreign language document or law; (ii) a statement as to the attestant's
qualifications as a translator and as to that attestant's qualifications and knowledge regarding tax
matters or foreign law if the law is not a tax law; and (iii) the attestant’s name and address.

Bulletin No. 2026–1 129 December 29, 2025
Statement regarding
interpretation of relevant
income tax or estate tax
treaty
.04 A request for technical advice involving the interpretation of a substantive provision of a
relevant income tax or estate tax treaty must include a written statement addressing whether: (1)
the tax authority of the treaty jurisdiction has issued a ruling on the same or similar issue for the
taxpayer, a related taxpayer (within the meaning of § 267 or a member of an affiliated group of
which the taxpayer is also a member within the meaning of § 1504 (related taxpayer)), or any
predecessor; (2) the same or similar issue for the taxpayer, a related taxpayer, or any predecessor,
is being examined, or has been settled, by the tax authority of the treaty jurisdiction or is otherwise
the subject of a closing agreement in that jurisdiction; and (3) the same or similar issue for the
taxpayer, a related taxpayer, or any predecessor, is being considered by the competent authority
of the treaty jurisdiction.
Statement recommending
information to be deleted
from public inspection
.05 Except as provided below, every request for technical advice must separately include a
statement of proposed deletions from public inspection (deletion statement). The text of TAMs
and background file documents are open to public inspection under § 6110(a). The Service deletes
certain information from the text before it is made available to the public to protect the privacy of
taxpayers. To help the Service make the necessary deletions, the taxpayer must provide a deletion
statement indicating the deletions desired. A taxpayer who wants only names, addresses, and
identifying numbers deleted should state this in the deletion statement. A taxpayer who wants
more information deleted must provide a copy of the TAM request and supporting documents on
which the taxpayer has placed brackets around the material to be deleted plus a deletion statement
indicating the statutory basis under § 6110(c) for each proposed deletion. The deletion statement
is not to be included in the memorandum described in section 7.01 of this revenue procedure.
Instead, the deletion statement is to be made in a separate document that is signed and dated by
the taxpayer, or the taxpayer's authorized representative in accordance with the requirements in
section 7.01(13) of Rev. Proc. 2026-1. If the deletion statement is not submitted, the taxpayer will
be notified and advised by the field office that the deletion statement is required and that failure
to provide a deletion statement will be interpreted by the field office, field counsel, and Associate
office to mean that the taxpayer only wants names, addresses, and identifying numbers deleted. If
the deletion statement is not received within 10 calendar days after the notification, the field office
will notify the Associate office that the taxpayer has not provided a deletion statement and will
advise the Associate office of any information, in addition to names, addresses, and identifying
numbers, that should be deleted pursuant to § 6110(c). The taxpayer should follow this same process
to propose deletions from any additional information submitted after the initial request for a TAM.
An additional deletion statement is not required with each submission of additional information
if the taxpayer's initial deletion statement requests that only names, addresses, and identifying
numbers are to be deleted and the taxpayer wants only the same information deleted from the
additional information. The above deletion statement requirements do not apply to the extent that
the TAM is open to public inspection under § 6104. Section 6104(a)(1)(A) generally provides that
if an organization described in § 501(c) or § 501(d) is exempt from taxation under § 501(a) or a
political organization is exempt from taxation under § 527, the application for exemption under
§ 501(a) that the organization filed or the notice of status filed by a political organization pursuant
to § 527(i) is open for public inspection as prescribed by regulations. Generally, § 6104(a)(1)(B)
provides that: (1) an application filed with respect to the qualification of a pension, profit-sharing,
or stock bonus plan under § 401(a) or § 403(a) or an individual retirement arrangement under
§ 408(a) or § 408(b) will be open to public inspection pursuant to regulations, as will (2) any
application filed for an exemption from tax under § 501(a) of an organization forming part of a
plan or account described above, (3) any papers submitted in support of an application referred to
in (1) or (2) above, and (4) any letter or other document issued by the Internal Revenue Service
and dealing with the qualification referred to in (1) or the exemption from tax referred to in (2).
Preparation of the
memorandum; resolution of
disagreements
.06 The field office prepares the memorandum described in section 7.01 of this revenue procedure
with the assistance of field counsel and sends it to the taxpayer by mail, fax transmission, or
electronic facsimile. The taxpayer then will have 10 calendar days from the date of mailing or
fax to respond by providing a written statement specifying any disagreement on the facts and
issues. This written statement may be submitted by mail, fax, electronic facsimile, or encrypted
email attachment by following the procedures described in section 7.04(3) of Rev. Proc. 2026-1.

December 29, 2025 130 Bulletin No. 2026–1
There are more risks associated with email than with electronic facsimile, such as the possibility
that sensitive taxpayer information could be intercepted. Accordingly, the Service encourages
taxpayers to use a secure electronic facsimile service instead of email for electronically
transmitting a written statement. The field office representative can provide a fax number to which
the statement can be sent.
A taxpayer who needs more than 10 calendar days must submit a written request for an extension
of time, subject to the approval of the field office. The field office will make a determination on the
request for extension as soon as reasonably possible. The request for extension will be considered
denied unless the field office informs the taxpayer otherwise. The decision of the field office on
whether to approve an extension, and the length of any extension granted, is final and may not be
appealed.
After the taxpayer’s response is received by the field office, the parties will have 10 calendar
days to resolve remaining disagreements. If all disagreements about the statement of facts and
issues are resolved, then the field office will prepare a single statement of those agreed facts and
issues.
If disagreements continue, both the taxpayer’s set of facts and issues and the field’s set of
facts and issues will be forwarded to the Associate office. The field office, with the assistance
of field counsel, will prepare a memorandum for the Associate office highlighting the material
factual differences, and provide a copy to the taxpayer for review. The taxpayer may respond in
writing to the memorandum highlighting material factual differences. The field office may revise
the memorandum described in section 7.01 of this revenue procedure in response to the taxpayer’s
comments. This memorandum highlighting material factual differences will be forwarded with the
initial request for technical advice.
The taxpayer's statement of facts and issues must be accompanied by the following declaration:
"Under penalties of perjury, I declare that I have examined this information, including
accompanying documents, and, to the best of my knowledge and belief, the information contains
all the relevant facts relating to the request for technical advice, and such facts are true, correct,
and complete." This declaration must be signed in accordance with the requirements in section
7.01(16)(b) of Rev. Proc. 2026-1. The field office must submit this declaration with the initial
request for technical advice. If no agreement regarding the facts is reached, the Associate office
may rely on the facts presented by the field office.
The field office will offer the taxpayer an opportunity to participate in the development of
the request for technical advice. If the taxpayer participates in the process, the field office will
continue to offer the taxpayer the opportunity to participate. If the taxpayer does not participate
in a material stage of the process after being offered an opportunity, the Associate office will
nonetheless process the request, and the taxpayer will have waived the right to participate in the
development and issuance of the TAM, including the right to the taxpayer conference described
in section 9. A taxpayer’s failure to participate in the development of the memorandum described
in section 7.01 of this revenue procedure will be considered a failure to participate in a material
stage of the TAM process.
Under no circumstances will a taxpayer be treated as having waived its right to see the issued
TAM or having waived its rights regarding disclosure and deletions described in section 10.
Transmittal Form 4463,
Request for Technical
Advice
.07 The field counsel with whom the TAM request was coordinated must use Form 4463,
Request for Technical Advice Memorandum, for submitting a request for a TAM through TSS4510
to the Associate office. While the field office is responsible for preparing Form 4463, field counsel

Bulletin No. 2026–1 131 December 29, 2025
must submit the Form 4463 for a TAM request to the TSS Assignments email address. To the
extent feasible, the accompanying documents should also be submitted to the TSS Assignments
email address, followed by hard copies upon the request of the assigned Associate office.
All supporting and
additional documents
.08 Field counsel should send additional or supporting documents that are not available in
electronic form by fax to Technical Services Support Branch at 855-592-8976 or by express mail
or private delivery service to the following address to avoid any delays in regular mail:
Internal Revenue Service
Attn: CC:PA:LPD:TSS, Room 5336
1111 Constitution Avenue, NW
Washington, DC 20224
Whenever possible, all documents should contain the case number and name of the Associate
office attorney assigned to the pre-submission conference for the TAM request.
The field office must indicate on the Form 4463 the proper mailing address of the Director to
whom the Associate office should mail a copy of its reply to the TAM request under section 10.05
of this revenue procedure.
Number of copies of request
to be submitted
.09 The field office must submit one paper copy of the request for a TAM to the address in section
7.08 of this revenue procedure. If the TAM relates to a TS or TE/GE taxpayer, the field office must
send one paper copy to the Division Counsel of the operating division that has jurisdiction over
the taxpayer's tax return. If the TAM relates to a SB/SE or LB&I taxpayer, the field office must
send an electronic copy of the request to the L&A Division Counsel office using the “*CC L&A
HQ” email address.” If the request is from an Appeals office, the field office must advise Appeals
Policy Planning Quality & Analysis that a request has been submitted. The field office will send a
copy of the TAM request to *AP TAM Coordinator by encrypted e-mail.
SECTION 8. INITIAL

PROCESSING OF
THE REQUEST FOR
TECHNICAL ADVICE
BY THE ASSOCIATE
OFFICE
Assignment and initial
review by Associate office
attorney
.01 After a request for technical advice has been received by the appropriate Associate office,
it will be assigned to an Associate office attorney and reviewer. The Associate office attorney
determines whether the request meets all procedural requirements of sections 4, 5, 6, and 7 of this
revenue procedure and whether it raises issues that may be appropriately addressed in a TAM.
Unless otherwise indicated, all references in this section to the Associate office or Associate office
attorney are to the Associate office and attorney with primary responsibility for the TAM request.
Other forms of guidance
.02 If the assigned reviewer in the Associate office determines that guidance other than a TAM
should be provided, the reviewer will immediately notify the Associate Chief Counsel. This other
form of guidance may be published guidance, generic advice, or case-specific advice. Although
the reviewer should make this determination as soon as possible, it may be made at any time
during the processing of the request for technical advice. To make this determination, the reviewer
should consider whether the issue has a broad application to similarly situated taxpayers or a
practice area and whether resolution of the issue is important to a clear understanding of the tax
laws. The Associate Chief Counsel, after consultation with Division Counsel Headquarters and
the Operating Division, will decide whether to provide the TAM or issue guidance in another

December 29, 2025 132 Bulletin No. 2026–1
form. The Associate Chief Counsel may decide to provide the TAM as well as another type of
guidance, if doing so would promote sound tax administration.
Initial acknowledgment and
processing
.03 Upon receipt of a request for technical advice, the Associate office attorney who is assigned
as the primary attorney on the request should immediately contact the field office. The purpose of
this contact is only to acknowledge receipt of the request.
Deficiencies in request
leading to return
.04 Within 7 calendar days after assignment, the Associate office attorney will contact the field
office and field counsel to discuss any deficiencies in the request and will work with the field office
and field counsel to correct them.
If only minor procedural deficiencies exist, the Associate office attorney will request the
additional information without returning the case. If the deficiencies cannot be corrected over
the next 7 calendar days, the request will be closed and returned to the field office. The request
may be resubmitted when the deficiencies are corrected. If substantial additional information is
required to resolve an issue or if major procedural problems cannot be resolved, the Associate
office attorney will inform the field office and field counsel that the request for technical advice
will be returned. If a request is returned, the field office should promptly notify the taxpayer of that
decision and the reasons for the decision.
Initial discussion
.05 Within 21 calendar days of receipt, the Associate office attorney should contact the field
office to discuss any procedural and substantive issues in the request. The Associate office
attorney should also inform the field office about any matters referred to another Associate office
for assistance and provide points of contact.
If additional information
requested
.06 If additional information is needed, the Associate office attorney will obtain that information
from the taxpayer, the field office, or the Director in the most expeditious manner possible. Any
additional information requested from the taxpayer by the Associate office must be submitted
within 10 calendar days after the request for information is received and must be accompanied
by a penalties of perjury statement that conforms with the penalties of perjury statement set forth
in section 7.06 of this revenue procedure. The additional information may be submitted by mail,
fax, electronic facsimile, or encrypted email attachment by following the procedures described in
section 7.04(3) of Rev. Proc. 2026-1. A taxpayer’s failure to submit the additional information
requested is considered a failure to participate in a material stage of the TAM process and results
in a waiver of the right to the taxpayer conference discussed in section 9.
To facilitate prompt action, the Associate office and taxpayers are encouraged to exchange
information by fax, electronic facsimile, or express mail service whenever feasible. There are more
risks associated with email than with electronic facsimile, such as the possibility that sensitive
taxpayer information could be intercepted. Accordingly, the Service encourages taxpayers to
use a secure electronic facsimile service for transmitting additional information. The Associate
office representative who requests additional information can provide a fax number to which the
information can be sent. The Associate office attorney will take certain precautions to protect
confidential information. For example, the Associate office attorney will use a cover sheet that
identifies the intended recipient of the fax and the number of pages transmitted, that does not
identify the taxpayer by name or tax identifying number and that contains a statement prohibiting
unauthorized disclosure of the document if a recipient of the faxed document is not the intended
recipient of the fax. The cover sheet will be faxed in an order in which it is the first page covering
the faxed document.
Taxpayer request for
extension of time to submit
additional information
.07 A taxpayer’s request for an extension of time to submit additional information must be
made in writing and received by the Associate office within the 10-day period. It must provide

Bulletin No. 2026–1 133 December 29, 2025
compelling facts and circumstances to justify an extension. Only an Associate Chief Counsel
may determine whether to grant or deny the request for an extension. Except in rare and unusual
circumstances, the Associate office will not agree to an extension of more than 10 calendar days
beyond the end of the 10-day period. There is no right to appeal the denial of a request for an
extension.
Where to send additional
information
.08 Any additional information submitted by the taxpayer should be sent to the attention of the
assigned Associate office attorney. Generally, only the original of the additional information is
necessary. In appropriate cases, however, the Associate office may request additional copies of the
information. In all cases, the taxpayer must also send a copy of the additional information to the
field office and field counsel for comment.
Any comments by the field office or field counsel must be furnished within an agreed time
period to the Associate office with primary responsibility for the TAM request. If there are no
comments, the Associate office attorney should be notified promptly.
Tentative conclusions
.09 The Associate office attorney will inform the field office and field counsel when all necessary
substantive and procedural information has been received. If possible, the Associate office attorney
will provide a tentative conclusion. If no tentative conclusion can be reached, the Associate office
attorney is encouraged to discuss the underlying complexities with the field office and field counsel.
Because the Associate office attorney's tentative conclusion may change during the preparation
and review of the TAM, the tentative conclusion is not considered final. If the tentative conclusion
is changed, the Associate office attorney will inform the field office and field counsel. Neither the
Associate office, nor the field office or the field counsel, should discuss the tentative conclusion
and its underlying rationale with the taxpayer or the taxpayer's representative until the Associate
office is ready to provide a TAM that agrees with the taxpayer’s position or is ready to hold an
adverse conference. To afford taxpayers an appropriate opportunity to prepare and present their
position at a taxpayer conference, however, the taxpayer or the taxpayer's representative is to
be told (by the Associate office attorney) the tentative conclusion when scheduling the taxpayer
conference. Field counsel should be notified of, and given the opportunity to participate in, the
notification to the taxpayer of the tentative conclusions and scheduling of the taxpayer conference.
SECTION
9. TAXPAYER
CONFERENCES
Notification of conference
.01 If the Associate office proposes to provide a TAM that will be adverse to the taxpayer, and
if the taxpayer has not waived its right to a taxpayer conference, the taxpayer will be informed of
the time and place of the conference.
Scheduling conference
.02 The taxpayer conference for a TAM must occur within 10 calendar days after the taxpayer
is informed that an adverse TAM is proposed. The Associate office will notify the field office and
field counsel of the scheduled taxpayer conference and will offer the field office and field counsel
the opportunity to participate in the conference.
Taxpayer may request
extensions
.03 Only an Associate Chief Counsel may approve an extension of the 10-day period for holding
a conference. Although extensions are granted in appropriate circumstances at the discretion of
the Associate Chief Counsel, taxpayers should not expect extensions to be routinely granted.
The taxpayer must submit a request for an extension in writing to the Associate office, and must
immediately notify the field office and field counsel of the request. The request must contain a
detailed justification for the extension and must be submitted sufficiently before the end of the
10-day period to allow the Associate Chief Counsel to consider, and either approve or deny, the
request before the end of the 10-day period. If unusual circumstances near the end of the 10-day
period make a timely written request impracticable, the taxpayer may orally inform the assigned

December 29, 2025 134 Bulletin No. 2026–1
Associate office attorney or reviewer before the end of the 10-day period about the need for an
extension and then promptly submit the written request. The Associate office attorney will inform
the taxpayer by telephone of the approval or denial of a requested extension. There is no right to
appeal the denial of a request for extension.
One conference of right
.04 In general, a taxpayer who has not waived the right to a taxpayer conference is entitled
by right to only one conference with the Associate office. The conference is normally held at
the branch level. A person who has authority to sign the transmittal memorandum in his or her
own name, or on behalf of the branch chief, will participate. When more than one branch of
an Associate office has taken an adverse position on issues in the request or when the position
ultimately adopted by one branch will affect another branch's determination, a representative from
each branch with authority to sign in his or her own name, or for the branch chief, will participate
in the conference. The conference is the taxpayer conference for each subject discussed.
Additional conferences may
be offered
.05 After the taxpayer conference, the Service will offer the taxpayer an additional conference
only if an adverse holding is proposed on a new issue or on the same issue but on grounds different
from those discussed at the first conference. If a tentative position is changed at a higher level
with a result less favorable to the taxpayer, the taxpayer has no right to another conference if the
grounds or arguments on which the change is based were discussed at the taxpayer conference.
The limitation on the number of conferences to which a taxpayer is entitled does not prevent the
Associate office from inviting a taxpayer to participate in additional conferences if that office
determines that additional conferences would be useful. These additional conferences are not to
be offered routinely following an adverse decision.
Additional information
submitted after the
conference
.06 In order to ensure that the taxpayer conference is productive, the taxpayer should make a
reasonable effort to supply all information, documents, and arguments in writing well before the
conference.
Sometimes, however, it becomes apparent that new information may be helpful in resolving
issues discussed at the conference. If the Associate office and the taxpayer agree that such
information would be helpful, all such materials must be submitted and received within 10
calendar days after the conference. Any extension of the 10-day period must be requested by the
taxpayer in writing and must be approved by the branch chief of the Associate office attorney.
Extensions will not be routinely granted. Taxpayers have no right to submit additional materials
after the conference, and they are discouraged from providing additional copies or versions of
materials already submitted. If the additional information is not received from the taxpayer within
10 calendar days plus any extensions granted by the branch chief, the TAM will be issued on the
basis of the existing record.
The taxpayer must also send a copy of the additional information to the field office and field
counsel for comment. If the additional information has a significant impact on the facts in the
request, the Associate office will ask the field office and field counsel for comments, both of which
will respond within the agreed upon period of time. If there are no comments, the Associate office
attorney will be promptly notified.
Normally conducted in
person
.07 Conferences under this section are generally conducted in person but may be conducted by
telephone.
Service makes only
tentative recommendations
.08 At the end of the taxpayer conference, no commitment will be made about the conclusion
that the Service will finally adopt for any issue, including the outcome of a request for relief under
§ 7805(b).

Bulletin No. 2026–1 135 December 29, 2025
Conference may not be
taped
SECTION 10.
PREPARATION OF THE
TECHNICAL ADVICE
.
09 No tape, stenographic, or other verbatim recording of a taxpayer conference may be made
by any party.
Reply consists of two parts
.01 The Associate office attorney prepares replies to requests for technical advice in two parts.
Each part identifies the taxpayer by name, address, identification number, and tax period(s)
involved. The first part of the reply is a transmittal memorandum (Form M-6000). The second
part is the TAM, which contains:(1) a statement of the issues; (2) the conclusions of the Associate
office; (3) a statement of the facts pertinent to the issues; (4) a statement of the relevant legal
authority, including legislation, tax treaties, court decisions, regulations, notices, revenue rulings,
revenue procedures, or announcements; and (5) a discussion of the rationale supporting the
conclusions reached by the Associate office. The conclusions give direct answers, whenever
possible, to the specific issues raised by the field office. The Associate office is not bound by
the issues as submitted by the taxpayer or by the field office and may reframe the issues to be
answered in a TAM after consultation with the field office and field counsel. The discussion of the
issues in a TAM will be in sufficient detail so that the field or Appeals officials will understand the
reasoning underlying the conclusion.
Status of a request
.02 The taxpayer or the taxpayer's authorized representative may obtain information on the
status of the request by contacting the field office that requested the advice. The Associate office
attorney or reviewer assigned to the TAM request will give frequent status updates to the field
office and field counsel.
Opportunity for field
counsel review
.03 The Associate office attorney will inform field counsel regarding the Associate office's final
conclusions before a draft of the TAM is sent to the field office. Field counsel will be offered a
reasonable opportunity to review and informally discuss these conclusions with the Associate
office before the final TAM is sent to the field office.
Copy of preliminary TAM
to field office and field
counsel
.04 After field counsel is given a reasonable opportunity to review the Associate office’s final
conclusions, the Associate office attorney will provide a draft of the proposed final version of the
TAM to the field office and field counsel. If the field office or field counsel disagrees with the
proposed final conclusions, normal reconciliation and reconsideration procedures will be followed
to resolve the disagreement.
Routing of reply
.05 A TAM is generally addressed to the field office that requested it. In the case of issues
arising within the jurisdiction of the Director, Government Entities; the Director, Employee Plans
or Exempt Organizations Examinations; or the Director, Employee Plans or Exempt Organizations
Rulings & Agreements, the TAM is addressed to the appropriate Director with a copy sent to the
field office and the field counsel attorney. A copy of a TAM requested by LB&I should be mailed
simultaneously to the appropriate Practice Area Director. A copy of a TAM requested by Appeals
should be addressed to the appropriate field office, and an electronic copy sent by encrypted e-mail
to *AP TAM Coordinator.
Copy of final TAM to
field counsel and Division
Counsel
.06 The Associate office will provide a copy of the final TAM to the individual field counsel
attorney who assisted the field office in submitting the request and to that attorney’s Associate
Area Counsel or other manager, as appropriate. The Associate office also will provide a copy of
the final TAM to the Division Counsel for the operating division from which the request originated
or that has jurisdiction over the particular matter in the TAM. The TAM may be transmitted
electronically if it is in .pdf format, or may be sent by mail or fax transmission.

December 29, 2025 136 Bulletin No. 2026–1
Reconsideration
.
07 Requests for reconsideration may be submitted by the field office, or in the case of bonds
under the jurisdiction of the Director, Government Entities, by that Director after the Associate
office has provided a final copy of the TAM to field counsel and Division Counsel. Requests for
reconsideration should be submitted before the field provides a copy of the TAM to the taxpayer
and must describe with specificity the errors in the analysis and conclusions. Requests should
focus on points that the TAM overlooked or misconstrued rather than simply re-argue points
raised in the initial request. The Associate office will give priority consideration to the request
and should act on the request as expeditiously as possible. The Associate office may request
further submissions from the field office and field counsel or the taxpayer, but the parties should
otherwise make no additional submissions. If a request for reconsideration fails to follow the
procedures set forth in this section of this revenue procedure, or the request fails to raise issues or
arguments different from those asserted in the initial request for technical advice, the Associate
office may return the request for reconsideration without ruling on the request for reconsideration.
Discussing contents with
the taxpayer
Section 6110
.08 The Associate office will not discuss the specific contents of the TAM with the taxpayer
until after the field office has provided a copy of the TAM to the taxpayer.
.09 Before the TAM is issued, the Associate office will inform the taxpayer in writing of the
material likely to appear in the TAM that the taxpayer proposed for deletion but that the Associate
office has determined should not be deleted. If so informed, the taxpayer may submit within 10
calendar days any further information or arguments supporting the taxpayer’s proposed deletions.
The Associate office will attempt to resolve all disagreements about proposed deletions before the
TAM is issued. The taxpayer does not have the right to a conference to resolve any disagreements
about material to be deleted from the text of the TAM. For TAMs subject to § 6110, accompanying
the TAM is a notice under § 6110(f)(1) of intention to disclose a TAM, including a copy of the
version proposed to be open to public inspection and notations of third-party communications
under § 6110(d). If the transmittal memorandum associated with the TAM provides information
not in the TAM, or if the case is returned for further development without issuance of the TAM,
the transmittal memorandum may be Chief Counsel Advice, as defined in § 6110(i)(1), subject to
public inspection under § 6110. These procedures do not apply to TAMs to the extent that § 6104
applies. See section 7.05 of this revenue procedure and § 6110(l)(1).
TAM takes effect when
taxpayer receives a copy
.10 After a TAM is sent to the field office (or, for Tax Exempt Bonds, Employee Plans, and
Exempt Organizations, to the Program Manager or Director, as applicable), the field office or
Director adopts and issues the TAM within the meaning of Treas. Reg. § 301.6110-2(h). Then
the field office or Director provides the taxpayer a copy of the TAM, the notice of intention to
disclose under § 6110(f)(1), as applicable, and a copy of the version proposed to be open to public
inspection, which includes notations of third party communications under § 6110(d), as applicable.
If a request for technical advice pertains to more than one taxpayer, and the requirements of
section 7.02 of this revenue procedure have been met, the field office or Director will provide
each taxpayer with a copy of the TAM and will notify the Associate office when this occurs. The
requirement to provide a taxpayer a copy of the TAM does not apply to a TAM involving civil
fraud or a criminal investigation, or to a TAM involving a jeopardy or termination assessment. See
section 10.12 of this revenue procedure.
Taxpayer may protest
deletions not made
.11 Generally, the Associate office considers only the deletion of material that the taxpayer has
proposed for deletion or other deletions as required under § 6110(c) before the TAM is sent to the
field office or Director. After receiving the notice of intention to disclose under § 6110(f)(1), the
taxpayer may protest the disclosure of certain information in it by submitting a written statement
in accordance with the notice of intention to disclose under § 6110(f)(1) (Notice 438, Notice of
Intention to Disclose).
Public inspection in
civil fraud or criminal
investigation cases
.12 The provisions of this revenue procedure about referring issues upon the taxpayer's request,
telling the taxpayer about the referral of issues, giving the taxpayer a copy of the arguments

Bulletin No. 2026–1 137 December 29, 2025
submitted, submitting proposed deletions, granting conferences in the Associate office, or
providing a copy of the TAM to the taxpayer do not apply to a TAM described in § 6110(g)(5)
(A), which involves any matter that is the subject of a civil fraud or criminal investigation, or
that involves a jeopardy or termination assessment. In these cases, after all proceedings in the
investigations or assessments are complete, the taxpayer receives a copy of the TAM with the
notice of intention to disclose under § 6110(f)(1). The taxpayer may protest the disclosure of
certain information in the TAM by submitting a written statement in accordance with the Notice
of Intention to Disclose (Notice 438).
SECTION 11.
WITHDRA
WAL OF
REQUESTS FOR
TECHNICAL ADVICE
Taxpayer notified
.01 Once a request for a TAM has been sent to the Associate office, only a Director may
withdraw the request, and this must be done before the responding transmittal memorandum for
the TAM is signed. To withdraw the request, the Director must first notify the taxpayer of the
intent to withdraw unless: (1) the period of limitation on assessment is about to expire and the
taxpayer has declined to give written consent to extend the period; or (2) the notification would be
prejudicial to the best interests of the Government. If the taxpayer does not agree that the request
should be withdrawn and wishes to request review of the decision, the procedures for review in
section 5.04 of this revenue procedure must be followed.
Acknowledgment of
withdrawal
.02 Acknowledgment of the withdrawal of a request submitted by a Director should be sent
to the appropriate Director, with a copy to the TAM coordinator. For a withdrawal of a request
submitted by Appeals, send an electronic copy by encrypted e-mail to *AP TAM Coordinator.
Associate office may decide
not to provide a TAM
.03 If the Associate office determines that a TAM will not be provided, it may return the request
for technical advice unanswered. This determination must be made on the basis of sound tax
administration and must be approved by the Associate Chief Counsel. The decision not to provide
a TAM should be an infrequent occurrence and be made only after consultation with field counsel
and the requesting field office. If field counsel disagrees with this determination, they may request
reconsideration through existing reconciliation procedures.
Associate office may provide
views
.04 If a request for technical advice is withdrawn or an Associate office decides not to provide
a TAM, the Associate office may address the substantive issues through other published guidance.
The Associate office may also address the substantive issues through legal advice, either generic
or case-specific. The decision to address the issues through these other forms of guidance will be
based on the general standards for issuing those types of guidance.
SECTION 12. USE OF

THE TECHNICAL
ADVICE
Service generally applies
advice in processing the
taxpayer’s case
.01 After a TAM is issued, the field office must process the taxpayer's case based on the
conclusions in the TAM. In the case of a TAM unfavorable to the taxpayer, the Appeals Area
Director may decide to settle the issue under existing settlement authority. Appeals, however, will
not settle an issue contrary to a TAM if it concerns: (i) an organization’s exempt status or private
foundation classification, (ii) an employee plan’s status or qualification, or (iii) a determination
involving an obligation and the issuer of an obligation under IRC § 103. These exceptions to
Appeals’ authority are applicable only if the TAM is issued by an Office of Associate Chief
Counsel before an appeal is requested. Appeals may submit a proposed disposition contrary to a
TAM as a request for a new TAM. If a TAM provides conclusions involving a § 103 obligation
and the issuer of this obligation, the field office must apply the conclusions to the issuer and any

December 29, 2025 138 Bulletin No. 2026–1
holder of the obligation, unless a field office separately initiates a request for a TAM on behalf of
the holder for the same issue addressed in the TAM involving the issuer, and the Associate office
issues a TAM involving that issue and that holder.
SECTION 13.
RETROACTIVITY
AND
RELIANCE
Usually applies
retroactively
.01 The holdings in a TAM are applied retroactively, whether they are initial holdings or
they are later holdings that modify or revoke holdings in a prior TAM. The Associate Chief
Counsel with jurisdiction over the TAM, however, may exercise the discretionary authority under
§ 7805(b) to limit the retroactive effect of any holding. This authority is exercised in rare and
unusual circumstances.
Revocation or modification
of an earlier letter ruling or
TAM
.02 A TAM may be used to seek revocation or modification of an earlier TAM or revocation
or modification of a private letter ruling (PLR). See Rev. Proc. 2026-1, section 11.04 et seq. with
respect to revocation or modification of PLRs. Generally, a TAM that revokes or modifies a
letter ruling or an earlier TAM will not be applied retroactively if: (1) the applicable law has not
changed; (2) the taxpayer directly involved in the letter ruling or earlier TAM relied in good faith
on it; and (3) revocation or modification would be detrimental to the taxpayer. The new TAM
will be applied retroactively to the taxpayer whose tax liability was directly involved in the letter
ruling or TAM if: (1) controlling facts have been misstated or omitted; or (2) the facts at the time
of the transaction are materially different from the controlling facts on which the letter ruling
or earlier TAM was based. If a letter ruling or a TAM is modified or revoked with retroactive
effect, the notice to the taxpayer, except in fraud cases, should set forth the grounds on which the
modification or revocation is being made and the reason why the modification or revocation is
being applied retroactively.
Continuing action or series
of actions
.03 If an issue addressed in the TAM relates to a continuing action or a series of actions, it
is generally applied until it is withdrawn or until the conclusion is modified or revoked by a
final decision in favor of the taxpayer with respect to that issue, the enactment of legislation,
the ratification of a tax treaty, a decision of the United States Supreme Court, or the issuance of
temporary regulations, final regulations, a revenue ruling, or other statement published in the
Internal Revenue Bulletin. Publication of a notice of proposed rulemaking does not affect the
application of a TAM. If a new holding in a TAM is less favorable to the taxpayer than the holding
in an earlier TAM, the new holding is generally not applied to the tax period when the taxpayer
relied on the earlier holding. It will be applied to that tax period, however, if material facts on
which the earlier TAM was based have changed.
Other taxpayers
.04 Under § 6110(k)(3), a taxpayer may not rely on a TAM issued by the Service for another
taxpayer. In addition, retroactive or non-retroactive treatment to one member of a practice area
directly involved in a letter ruling or TAM does not extend to another member of that same
practice area, and retroactive or non-retroactive treatment to one client of a tax practitioner does
not extend to another client of that same practitioner. The tax liability of each employee covered
by a letter ruling or TAM relating to a pension plan of an employer is directly involved in the letter
ruling or TAM.
SECTION 14. HOW
MAY
RETROACTIVE EFFECT
BE LIMITED?
Request for relief under
§ 7805(b)
.01 A taxpayer with respect to whom a TAM is issued, or for whom a TAM request is pending,
may request that the appropriate Associate Chief Counsel limit the retroactive effect of any holding

Bulletin No. 2026–1 139 December 29, 2025
in the TAM or of any subsequent modification or revocation of the TAM. For a pending request
for technical advice, the taxpayer should make the request for relief under § 7805(b) as part of the
initial request for advice. The Associate office will consider a request for relief under § 7805(b)
made at a later time if the Director determines that there is justification for the delay in the making
of the request. The Director’s determination that the delayed request for § 7805 is not justified
cannot be appealed. Requests for relief under § 7805(b) relating to the revocation or modification
of determination letters and letter rulings issued by TE/GE are handled under the procedures in
sections 23 and 29 of Rev. Proc. 2026-4, and section 12 of Rev. Proc. 2026-5, this Bulletin.
Form of request for relief –
in general
.02 During the course of an examination of a taxpayer's return by the field office or during
consideration of the taxpayer's return by the Appeals Area Director, a taxpayer's request to limit
retroactivity must be made in the form of a request for a TAM. This includes recommendations by
a Director that an earlier letter ruling or TAM be modified or revoked. The request must meet the
general requirements of a request for technical advice. It must also: (1) state that it is being made
under § 7805(b); (2) state the relief sought; (3) explain the reasons and arguments in support of
the relief sought; and (4) include any documents bearing on the request. The taxpayer's request
must be submitted to the Director, who should then forward the request to the Associate office for
consideration. If a taxpayer submits a request for relief after the initial TAM request, the taxpayer
must provide justification for having delayed the request. Requests for relief under § 7805(b)
relating to the revocation or modification of determination letters and letter rulings issued by TE/
GE are handled under the procedures in sections 23 and 29 of Rev. Proc. 2026-4, and section 12
of Rev. Proc. 2026-5, this Bulletin.
Form of request for relief
– continuing transaction
before examination of
return
.03 A request for relief under § 7805(b) must be made in the form of a request for a letter
ruling if: (1) a TAM addressing a continuing transaction is modified or revoked by later published
guidance; and (2) the request for relief is submitted before an examination has begun covering the
tax period(s) for which relief is sought. The requirements for a letter ruling request are given in
Rev. Proc. 2026-1, this Bulletin.
Taxpayer’s right to a
conference
.04 When a request for a TAM concerns only the application of § 7805(b), the taxpayer has the
right to a conference with the Associate office in accordance with the provisions of section 9 of this
revenue procedure. If the request for application of § 7805(b) is included in the request for a TAM
on the substantive issues or is made before the taxpayer conference on the substantive issues, the
§ 7805(b) issues will be discussed at the taxpayer's one conference of right. If the request for the
application of § 7805(b) is made as part of a pending TAM request after a taxpayer conference has
been held on the substantive issues and the Director determines that there is justification for having
delayed the request, then the taxpayer will have the right to a taxpayer conference concerning the
application of § 7805(b), with the conference limited to discussion of this issue only.
Reconsideration of request
for relief under § 7805(b)
.05 When a TAM grants a taxpayer relief under § 7805(b), the Director may not request
reconsideration of the § 7805(b) issue unless the Director determines there has been a misstatement
or omission of controlling facts by the taxpayer in its request for § 7805(b) relief.
SECTION 15.
SIGNIFICANT
CHANGES
MADE TO REV. PROC.
2025-2
SECTION 16. EFFECT ON
OTHER DOCUMENTS
Rev. Proc. 2025-2 is superseded.

December 29, 2025 140 Bulletin No. 2026–1
SECTION 17. EFFECTIVE
DATE
T
his revenue procedure is effective MONTH XX, 202X.
DRAFTING
INFORMATION
The principal author of this revenue procedure is Bethanie Ramsey of the Office of Associate
Chief Counsel (Procedure and Administration). For further information regarding this revenue
procedure for matters under the jurisdiction of:
(1) the Associate Chief Counsel (Corporate), contact Jonathan Blake at (202) 317-3181 (not a
toll-free call);
(2) the Associate Chief Counsel (Energy, Credits, and Excise Tax), contact Danielle Grimm at
(202) 317-5117 (not a toll-free call);
(3) the Associate Chief Counsel (Financial Institutions and Products), contact K. Scott Brown
at (202) 317-4423 (not a toll-free call);
(4) the Associate Chief Counsel (Income Tax and Accounting), contact R. Matthew Kelley at
(202) 317-7002 (not a toll-free call);
(5) the Associate Chief Counsel (Passthroughs, Trusts, and Estates), contact Bradford Poston
at (202) 317-4137 (not a toll-free call);
(6) the Associate Chief Counsel (Procedure and Administration), contact Stephanie Chernoff
at (202) 317-3400 (not a toll-free call);
(7) the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment
Taxes), contact Randall Thomas at (202) 317-6000 (not a toll-free call);
(8) the Associate Chief Counsel (International), contact Shane McCarrick at (202) 317-3800
(not a toll-free call);
(9) the Commissioner (Large Business & International Division), contact Shirley S. Lee at
(202) 317-3152 (not a toll-free call);
(10) the Commissioner (Small Business/Self-Employed Division), contact Charles Hall at
(240) 613-6353 (not a toll-free call);
(11) the Commissioner (Wage and Investment Division), contact Andrea Cannon at (470) 639-
3299 (not a toll-free call); or
(12) the Office of Appeals, contact Mark K. Wesner at (602) 636-9571 (not a toll-free call).

Bulletin No. 2026–1 141 December 29, 2025
INDEX
References are to sections in Rev. Proc. 2026-2
Additional Information
– initial processing of TAM request ...........................................................................................................8.06
– taxpayer request for extension of time to send ........................................................................................8.07
– where to send ...........................................................................................................................................8.08
– after taxpayer conference .........................................................................................................................9.06
– proposed deletions under § 6110 ..................................................................................................7.05, 10.09
Appeal of decision to seek or not seek TAM ..............................................................................................5.03
– The decision of the Director, the LB&I Territory Manager, or the Tax Exempt Bonds
Program Manager may be reviewed but not appealed .............................................................................5.04
Civil fraud or criminal investigation cases ...............................................................................................10.12
Conferences
– offered ............................................................................................................................................6, 9, 14.04
– after taxpayer conference .........................................................................................................................9.05
– scheduling .......................................................................................................................................6.06, 9.02
request to limit retroactivity ..................................................................................................................14.04
telephone conferences ....................................................................................................................6.07, 9.07
Definitions
– Appeals officer .........................................................................................................................................2.03
– Director ....................................................................................................................................................2.02
– field office ................................................................................................................................................2.06
– field counsel .............................................................................................................................................2.07
– frivolous issue ..........................................................................................................................................4.04
– taxpayer ....................................................................................................................................................2.04
– technical advice ........................................................................................................................................1.01
Discussions with Taxpayers
– contents of TAM ....................................................................................................................................10.08
– substantive issues at pre-submission conference .....................................................................................6.09
– tentative conclusion in TAM ...................................................................................................................8.09
Employee Plans and Exempt Organizations
– application of § 6104 ...............................................................................................................................7.05
– mandatory technical advice on employee plans matters ..........................................................................3.04
– requests by Exempt Organizations Rulings & Agreements .....................................................................3.05
– request for relief under § 7805(b) for matters handled by TE/GE ...........................................................4.07
Extension of Time
– to appeal decision not to request a TAM .................................................................................................5.03
– to disagree with statement of facts in technical advice request ...............................................................7.06
– to schedule conference .............................................................................................................................9.03
– to submit additional information requested by Associate office in initial processing of TAM ...............8.07
– to submit additional information after conference ...................................................................................9.06
Foreign laws and documents .......................................................................................................................7.03
Issues Eligible for TAMs .................................................................................................................................3
Issues Not Eligible for TAMs ..........................................................................................................................4

December 29, 2025 142 Bulletin No. 2026–1
Penalties of Perjury Statement
– form ..........................................................................................................................................................7.06
– required when no factual agreement ........................................................................................................7.06
– required with additional information .......................................................................................................8.06
Power of Attorney .......................................................................................................................................6.11
Pre-submission Conferences ............................................................................................................................6
Public Inspection Under § 6110
– deletion statement required ......................................................................................................................7.05
– exception when § 6104 applies ................................................................................................................7.05
– notice of intention to disclose ................................................................................................................10.09
– protesting deletions not made ................................................................................................................10.11
Responsibility for Requesting Advice ........................................................................................................5.01
Retroactive Effect
– request to limit retroactivity ...................................................................................................................14.01
– format of request .........................................................................................................................14.02, 14.03
– right to conference ................................................................................................................................14.04
Section 301.9100 Relief .............................................................................................................................4.03
Status of TAM...........................................................................................................................................10.02
Taxpayer Participation ................................................................................................................................3.03
– consequences of failure to participate in material stage .................................................................7.06, 8.06
What to Include in the Request for Advice
– Memorandum of issues, facts, law, and arguments .................................................................................7.01
– Statement proposing information to be deleted from public inspection ..................................................7.05
– Transmittal Form 4463 ............................................................................................................................7.07
– Number of copies .....................................................................................................................................7.09
Where to Send
– information required prior to pre-submission conference .......................................................................6.05
– request for referral for a TAM .................................................................................................................5.02
Withdrawal of TAM Requests .......................................................................................................................11

Bulletin No. 2026–1 143 December 29, 2025
26 CFR 601.201: Rulings and determination letters.
Rev. Proc. 2026-3
TABLE OF CONTENTS
SECTION 1. PURPOSE AND NATURE OF CHANGES ......................................................143
SECTION 2. BACKGROUND AND SCOPE ...............................................................143
SECTION 3. AREAS IN WHICH RULINGS WILL NOT BE ISSUED. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .144
SECTION 4. AREAS IN WHICH RULINGS WILL NOT ORDINARILY BE ISSUED .........................152
SECTION 5. AREAS UNDER STUDY IN WHICH RULINGS WILL NOT BE ISSUED ........................157
SECTION 6. AREAS COVERED BY AUTOMATIC APPROVAL PROCEDURES ............................158
SECTION 7. EFFECT ON OTHER REVENUE PROCEDURES .............................................158
SECTION 8. EFFECTIVE DATE ........................................................................158
SECTION 9. PAPERWORK REDUCTION ACT ..........................................................158
DRAFTING INFORMATION ...........................................................................159
SECTION 1. PURPOSE AND
NATURE OF CHANGES
.01 Purpose.
The purpose of this revenue procedure
is to update Rev. Proc. 2025-3, 2025-1
I.R.B. 142, by providing a revised list of
those areas of the Internal Revenue Code
(the “Code”) under the jurisdiction of the
Associate Chief Counsel (Corporate), the
Associate Chief Counsel (Financial Insti-
tutions and Products), the Associate Chief
Counsel (Income Tax and Accounting), the
Associate Chief Counsel (Passthroughs,
Trusts, and Estates), the Associate Chief
Counsel (Energy, Credits, and Excise
Tax), the Associate Chief Counsel (Proce-
dure and Administration), and the Asso-
ciate Chief Counsel (Employee Benefits,
Exempt Organizations, and Employment
Taxes) (“EEE”) relating to issues on
which the Internal Revenue Service (the
“Service”) will not issue letter rulings or
determination letters. For a list of areas
under the jurisdiction of the Associate
Chief Counsel (International) relating to
international issues on which the Service
will not issue letter rulings or determina-
tion letters, see Rev. Proc. 2025-7, 2025-1
I.R.B. 301. For a list of areas under the
jurisdiction of the Commissioner, Tax
Exempt and Government Entities Divi-
sion relating to issues, exempt organi-
zations, plans, or plan amendments on
which the Service will and will not issue
letter rulings or determination letters, see
Rev. Proc. 2026-4 and Rev. Proc. 2026-5,
this Bulletin.
.02 Changes.
1) Section 3.01(1), regarding rulings
under § 30C, has been added.
2) Section 3.01(9), regarding rulings
under § 45V, has been added.
3) Section 3.01(10), regarding rulings
under § 45Y, has been added.
4) Section 3.01(13), regarding rulings
under § 48D, has been added.
5) Section 3.01(14), regarding rulings
under § 48E, has been added.
6) Section 3.01(74), regarding rulings
under § 420, has been added.
7) Section 3.01(120), regarding rulings
under §§ 3102, 3121, 3306, 3401, and
3402, has been added.
8) Section 3.01(124), regarding rulings
under §§ 3121 and 3401, has been
modified.
9) Section 4.01(37), regarding rulings
under §§ 661 and 662, has been
added.
10) Section 4.01(42), regarding rulings
under § 671, has been added.
11) Section 4.01(55), regarding rulings
under § 2501, has been added.
12) Section 4.01(61), regarding rulings
under §§ 2601 and 2663, has been
added.
13) Section 4.02(12), regarding rulings
for tax-qualified plan requirements
under §§ 401 through 420 and
§ 4975(e)(7), has been modified.
14) Old sections 5.01(5), (14), and (17)
have been removed.
15) Section 5.02 has been modified.
SECTION 2. BACKGROUND,
SCOPE OF APPLICATION, AND
NO-RULE ISSUES PART OF
INTEGRATED TRANSACTION
.01 Background.
Whenever appropriate in the interest of
sound tax administration, it is the policy
of the Service to answer inquiries of indi-
viduals and organizations regarding their
status for tax purposes and the tax effects
of their acts or transactions, prior to the
filing of returns or reports that are required
by the revenue laws. In employee plans
matters described in section 5.15 of Rev.

December 29, 2025 144 Bulletin No. 2026–1
Proc. 2026-1, this Bulletin, the Associate
Chief Counsel (EEE) may issue letter rul-
ings after the filing of returns or reports
that are required by the revenue laws.
There are, however, certain areas in
which the Service will not issue rulings or
determination letters. These areas are set
forth in sections 3, 4, 5, and 6 of this rev-
enue procedure.
Section 3 sets forth those areas in which
rulings or determination letters will not be
issued. Section 4 sets forth those areas in
which rulings or determination letters will
not ordinarily be issued. Whenever used
in this revenue procedure, “not ordinarily”
means that unique and compelling reasons
must be demonstrated to justify the issuance
of a ruling or determination letter. Taxpay-
ers contemplating a request for a ruling in
any of the areas set forth in section 4 are
encouraged to request a pre-submission
conference to consider whether unique and
compelling reasons exist. See section 10.07
of Rev. Proc. 2026-1, this Bulletin. Section
5 sets forth those areas in which the Service
is temporarily not issuing rulings or deter-
mination letters because those matters are
under study. Section 6 sets forth areas in
which the Service has provided automatic
approval procedures in lieu of issuing rul-
ings or determination letters. The Service
will not ordinarily issue rulings for these
matters when a taxpayer does not qualify
for automatic approval.
See Rev. Proc. 2026-1, this Bulletin,
particularly section 6, for general instruc-
tions and other situations in which the Ser-
vice will not or ordinarily will not issue
letter rulings or determination letters.
With respect to the items listed, reve-
nue rulings or revenue procedures may be
published in the Internal Revenue Bulle-
tin from time to time to provide general
guidelines regarding the position of the
Service.
Additions or deletions to this revenue
procedure as well as restatements of items
listed will be made by modification of this
revenue procedure. Changes will be pub-
lished as they occur throughout the year
and will be incorporated annually in a new
revenue procedure published as the third
revenue procedure of the year. These lists
should not be considered all-inclusive
because the Service may decline to issue a
letter ruling or a determination letter when
appropriate in the interest of sound tax
administration (including due to resource
constraints) or on other grounds whenever
warranted by the facts or circumstances of
a particular case. Decisions not to rule on
individual cases (as contrasted with those
that present significant pattern issues) are
not reported in this revenue procedure and
will not be added to subsequent revisions.
If the Service determines that it is not
in the interest of sound tax administration
to issue a letter ruling or determination
letter due to resource constraints, it will
adopt a consistent approach with respect
to taxpayers that request a ruling on the
same issue. The Service also will consider
adding the issue to the no-rule list at the
first opportunity. See section 6.02 of Rev.
Proc. 2026-1, this Bulletin.
.02 Scope of Application.
This revenue procedure does not pre-
clude the submission of requests for tech-
nical advice to the National Office from
other offices of the Service.
.03 No-Rule Issues Part of Integrated
Transaction.
If it is impossible for the Service to
determine the tax consequences of an
integrated transaction without knowing
the resolution of an issue on which the
Service will not issue rulings or determi-
nation letters under this revenue proce-
dure involving a part of the transaction or
a related transaction, the taxpayer must
state in the request to the best of the tax-
payer’s knowledge and belief the tax con-
sequences of the no-rule issue. The Ser-
vice’s ruling or determination letter will
state that the Service did not consider, and
no opinion is expressed upon, that issue. In
appropriate cases, the Service may decline
to issue rulings or determination letters on
such integrated transactions due to the
relevance of the no-rule issue, despite the
taxpayer’s representation. See also section
4.02(2) of this revenue procedure.
SECTION 3. AREAS IN WHICH
RULINGS OR DETERMINATION
LETTERS WILL NOT BE ISSUED
.01 Specific Questions and Problems.
(1) Section 30C.—Alternative Fuel
Vehicle Refueling Property Credit.—The
application of the beginning of construc-
tion requirement under § 30C.
(2) Sections 40, 40A, 40B, 4041, 4081,
4083(a), and 6426.—Alcohol, Etc., Used

as Fuel; Biodiesel and Renewable Diesel
Used as Fuel; Sustainable Aviation Fuel
Credit; Imposition of Tax (§§ 4041 and
4081); Taxable Fuel; Credit for Alcohol
Fuel, Biodiesel, and Alternative Fuel Mix-
tures.—Whether a particular fuel or fuel
mixture is subject to excise tax or whether
a particular fuel or fuel mixture qualifies
for an excise tax credit or payment, or a
related income tax credit, under the Code.
(3) Section 42.—Low-Income Hous-
ing Credit.—Whether under § 42(j)(4)(E)
a casualty loss has been restored by recon-
struction or replacement within a reason-
able period of time. The Service may issue
a determination letter in this case. See sec-
tion 12 of Rev. Proc. 2026-1, this Bulletin.
(4) Section 45.—Electricity Produced
from Certain Renewable Resources,
Etc.—The allocation by a partnership of
the § 45 credit, the validity of the partner-
ship, or whether any taxpayer is a valid
partner in the partnership.
(5) Section 45.—Electricity Produced
from Certain Renewable Resources,
Etc.—Whether the taxpayer meets the
requirements of § 45 or Notice 2010-54,
2010-40 I.R.B. 403, for refined coal.
(6) Section 45.—Electricity Produced
from Certain Renewable Resources,
Etc.—The application of the beginning of
construction requirement under § 45.
(7) Section 45Q.—Credit for Carbon
Oxide Sequestration.—The application of
the beginning of construction requirement
under § 45Q.
(8) Section 45Q.—Credit for Carbon
Oxide Sequestration.—The allocation
by a partnership of the § 45Q credit, the
validity of the partnership, or whether any
partner is a valid partner in the partner-
ship.
(9) Section 45V.—Credit for Produc-
tion of Clean Hydrogen.—The application
of the beginning of construction require-
ment under § 45V.
(10) Section 45Y.—Clean Electricity
Production Credit.—The application of
the beginning of construction requirement
under § 45Y.
(11) Section 47.—Rehabilitation
Credit.—The allocation by a partnership
of the § 47 rehabilitation credit, the valid-
ity of the partnership, or whether any tax-
payer is a valid partner in the partnership.
(12) Section 48.—Energy Credit.—
The application of the beginning of con-

Bulletin No. 2026–1 145 December 29, 2025
struction requirement under § 48, includ-
ing to a qualified investment credit facility
for which a taxpayer makes an election
under § 48(a)(5) to claim a credit under
§ 48 in lieu of a credit under § 45.
(13) Section 48D.—Advanced Manu-
facturing Investment Credit.—The appli-
cation of the beginning of construction
requirement under § 48D.
(14) Section 48E.—Clean Electricity
Investment Credit.—The application of
the beginning of construction requirement
under § 48E.
(15) Section 61.—Gross Income
Defined.—Whether an amount is not
included in a taxpayer’s gross income
under § 61 because the taxpayer receives
the amount subject to an unconditional
obligation to repay the amount.
(16) Section 61.—Gross Income
Defined.—Whether amounts voluntarily
deferred by a taxpayer under a deferred
compensation plan maintained by an orga-
nization described in § 501 (other than an
eligible plan maintained by an eligible
employer pursuant to the provisions of
§ 457(b)) are currently includible in the
taxpayer’s gross income.
(17) Section 61.—Gross Income
Defined.—Whether a split-dollar life
insurance arrangement is “materially
modified” within the meaning of § 1.61-
22(j)(2) of the Income Tax Regulations.
(Also §§ 83, 301, 1401, 2501, 3121, 3231,
3306, 3401, and 7872.)
(18) Sections 61, 111, and 1001.—
Gross Income Defined; Recovery of Tax
Benefit Items; Determination of Amount
of and Recognition of Gain or Loss.—
Whether, in connection with a transaction
involving the establishment or amend-
ment of a welfare benefit fund (including
Voluntary Employees’ Beneficiary Asso-
ciations (“VEBAs”)), a transfer of assets
between welfare benefit funds (including
VEBAs), or a new or different use of
assets of a welfare benefit fund (including
a VEBA), (i) the employer, plan sponsor,
welfare benefit fund (including a VEBA),
or covered individuals must include any
amount in gross income under § 61 or the
tax benefit rule, or (ii) the employer or
welfare benefit fund (including a VEBA)
have engaged in a sale or exchange of
assets under § 1001.
(19) Sections 61, 451, and 1001.—
Gross Income Defined; General Rule for

Taxable Year of Inclusion; Determination
of Amount of and Recognition of Gain
or Loss.—Whether, under authorization
by an appropriate state agency to recover
certain specified costs pursuant to certain
state legislation, any public utility realizes
income upon: (i) the creation of an intan-
gible property right; (ii) the transfer of that
intangible property right; or (iii) the secu-
ritization of the intangible property right.
(20) Section 79.—Group-Term Life
Insurance Purchased for Employees.—
Whether a group insurance plan for 10 or
more employees qualifies as group-term
insurance, if the amount of insurance is not
computed under a formula that would meet
the requirements of § 1.79-1(c)(2)(ii) of
the Income Tax Regulations had the group
consisted of fewer than 10 employees.
(21) Section 83.—Property Trans-
ferred in Connection with Performance
of Services.—Whether a restriction con-
stitutes a substantial risk of forfeiture if
the employee is a controlling shareholder.
Also, whether a transfer has occurred, if
the amount paid for the property involves
a nonrecourse obligation.
(22) Section 83.—Property Trans-
ferred in Connection with Performance of
Services.—Which corporation is entitled
to the deduction under § 83(h) in cases
in which a corporation undergoes a cor-
porate division, if the facts are not similar
to those described in Rev. Rul. 2002-1,
2002-1 C.B. 268.
(23) Section 101.—Certain Death Ben-
efits.—Whether there has been a transfer
for value for purposes of § 101(a) in situa-
tions involving a grantor and a trust when
(i) substantially all of the trust corpus con-
sists or will consist of insurance policies
on the life of the grantor or the grantor’s
spouse, (ii) the trustee or any other person
has a power to apply the trust’s income or
corpus to the payment of premiums on pol-
icies of insurance on the life of the grantor
or the grantor’s spouse, (iii) the trustee or
any other person has a power to use the
trust’s assets to make loans to the grant-
or’s estate or to purchase assets from the
grantor’s estate, and (iv) there is a right or
power in any person that would cause the
grantor to be treated as the owner of all or
a portion of the trust under §§ 673 to 677.
(24) Sections 101, 761, and 7701.—
Certain Death Benefits; Terms Defined;
Definitions.—Whether, in connection with
the transfer of a life insurance policy to an
unincorporated organization, (i) the orga-
nization will be treated as a partnership
under §§ 761 and 7701, or (ii) the transfer
of the life insurance policy to the organi-
zation will be exempt from the transfer for
value rules of § 101, when substantially
all of the organization’s assets consist or
will consist of life insurance policies on
the lives of the members.
(25) Section 102.—Gifts and Inher-
itances.—Whether a transfer is a gift
within the meaning of § 102(a).
(26) Section 105(h).—Amount Paid to
Highly Compensated Individuals Under
a Discriminatory Self-Insured Medical
Expense Reimbursement Plan.—Whether
a self-insured medical reimbursement
plan satisfies the requirements of § 105(h)
for a plan year.
(27) Section 107.—Rental Value of
Parsonages.—Whether amounts distrib-
uted to a retired minister from a pension
or annuity plan should be excludible from
the minister’s gross income as a parson-
age allowance under § 107.
(28) Section 107.—Rental Value of
Parsonages.—Whether an individual is a
“minister of the gospel” for Federal tax
purposes. (Also §§ 1402(a)(8), (c)(4), and
(e), 3121(b)(8)(A), and 3401(a)(9).)
(29) Section 111.—See section
3.01(18), above.
(30) Section 115.—Income of States,
Municipalities, Etc.—Whether the income
of membership organizations established
by states exclusively to reimburse mem-
bers for losses arising from workmen’s
compensation claims is excluded from
gross income under § 115.
(31) Section 115.—Income of States,
Municipalities, Etc.—Whether some, but
not all, income of an entity is from the
exercise of an essential government func-
tion in order to be excluded from gross
income under § 115.
(32) Section 115.—Income of States,
Municipalities, Etc.—Whether income
accruing to a trust, or other entity, relating
to or associated with a qualified retirement
plan described in § 401(a) is excluded
from gross income under § 115.
(33) Section 117.—Qualified Scholar-
ships.—Whether amounts paid to research
fellows and research associates are schol-
arships or fellowships excluded from
wages for FICA tax purposes.

December 29, 2025 146 Bulletin No. 2026–1
(34) Section 117.—Qualified Schol-
arships.—Whether an employer-related
scholarship or fellowship grant is exclu-
dible from the employee’s gross income,
if there is no intermediary private founda-
tion distributing the grants, as described in
Rev. Proc. 76-47, 1976-2 C.B. 670.
(35) Section 118.—Contributions to
the Capital of a Corporation.—Whether
a transfer of an intertie as defined in sec-
tion III. B. 2. of Notice 2016-36, 2016-25
I.R.B. 1029, meets all of the requirements
under the safe harbor provided by Notice
2016-36.
(36) Section 119.—Meals or Lodg-
ing Furnished for the Convenience of
the Employer.—Whether the value of
meals or lodging is excludible from gross
income by an employee who is a con-
trolling shareholder of the employer.
(37) Section 121.—Exclusion of Gain
from Sale of Principal Residence.—
Whether property qualifies as the taxpay-
er’s principal residence.
(38) Section 125.—Cafeteria Plans.—
Whether amounts used to provide group-
term life insurance under § 79, accident
and health benefits under §§ 105 and 106,
and dependent care assistance programs
under § 129 are includible in the gross
income of participants and considered
“wages” for purposes of §§ 3401, 3121,
and 3306 when the benefits are offered
through a cafeteria plan.
(39) Section 162.—Trade or Business
Expenses.—Whether compensation is
reasonable in amount.
(40) Section 162.—Trade or Busi-
ness Expenses.—Whether a taxpayer is
engaged in a trade or business. This area
does not include a request for a ruling that
relies on a representation from a taxpayer
that the taxpayer is or is not engaged in a
trade or business, or a request for a ruling
that relies on factual information provided
by the taxpayer evidencing the active con-
duct of a trade or business (for example, a
request that relies on the taxpayer’s active
conduct of a trade or business as evi-
denced by financial statements provided
by the taxpayer).
(41) Section 163.—Interest.—The
income tax consequences of transactions
involving “shared appreciation mortgage”
(“SAM”) loans in which a taxpayer, bor-
rowing money to purchase real property,
pays a fixed rate of interest on the mort-
gage loan below the prevailing market
rate and will also pay the lender a percent-
age of the appreciation in value of the real
property upon termination of the mort-
gage. This applies to all SAM arrange-
ments in which the loan proceeds are used
for commercial or business activities, or
to finance a personal residence, if the facts
are not similar to those described in Rev.
Rul. 83-51, 1983-1 C.B. 48. (Also §§ 61,
451, 461, 856, 1001, and 7701.)
(42) Sections 165, 381, and 1502.—
Losses; Carryovers in Certain Corporate
Acquisitions; Regulations.—In determin-
ing whether a loss for worthless securities
is subject to § 165(g)(3), (i) whether the
source of any gross receipts may be deter-
mined by reference to the source of gross
receipts of a counterparty to an intercom-
pany transaction, as defined in § 1.1502-
13(b)(1) (for example, an intercompany
distribution to which § 1.1502-13(f)(2)
applies), other than an intercompany
transaction to which § 381(a) applies,
and (ii) in an intercompany transaction
to which § 381(a) applies, whether the
acquiring corporation takes into account
historic gross receipts of the distributor
or transferor corporation, if the intercom-
pany transaction is part of a plan to claim
a deduction for worthless securities under
§ 165(g)(3).
(43) Section 170.—Charitable, Etc.,
Contributions and Gifts.—Whether a
charitable contribution deduction under
§ 170 is allowed for a transfer of an inter-
est in a limited partnership or a limited
liability company taxed as a partnership to
an organization described in § 170(c).
(44) Section 170.—Charitable, Etc.,
Contributions and Gifts.—Whether a tax-
payer who advances funds to a charitable
organization and receives therefor a prom-
issory note may deduct as contributions,
in one taxable year or in each of several
years, amounts forgiven by the taxpayer
in each of several years by endorsement
on the note.
(45) Section 170.—Charitable, Etc.,
Contributions and Gifts.—Whether
an organization is or continues to be
described in § 170(b)(1)(A) (other than
clause (v)) or § 170(c)(2) - (5), includ-
ing, for example, whether changes in an
organization’s activities or operations will
affect or jeopardize the organization’s sta-
tus as an organization described in those

sections. The Associate Chief Counsel
(EEE) will rule, however, on specific
legal questions related to §§ 170(b)(1)(A)
or 170(c) that are not otherwise described
in this revenue procedure. See Rev. Proc.
2026-5, this Bulletin, for the procedures
for obtaining determination letters on pub-
lic charity status under § 170.
(46) Section 181.—Treatment of Cer-
tain Qualified Film and Television and
Live Theatrical Productions.—The deter-
mination under § 1.181-1(a)(1) and (2) as
to who is the owner of a qualified film or
television production.
(47) Section 199.—Income Attribut-
able to Domestic Production Activities.—
The determination under § 1.199-3(f)
(1) as to who is the taxpayer that has the
benefits and burdens of ownership under
Federal income tax principles of any qual-
ifying production property (as defined in
§ 1.199-3(j)(1)), qualified film (as defined
in § 1.199-3(k)), or utilities (as defined in
§ 1.199-3(l)) during the period in which
a qualifying activity under § 199 occurs.
(48) Section 213.—Medical, Den-
tal, Etc., Expenses.—Whether a capital
expenditure for an item that is ordinarily
used for personal, living, or family pur-
poses, such as a swimming pool, has as
its primary purpose the medical care of
the taxpayer or the taxpayer’s spouse or
dependent, or is related directly to such
medical care.
(49) Section 216.—Deduction of
Taxes, Interest, and Business Deprecia-
tion by Cooperative Housing Corporation
Tenant-Stockholder.—Whether a unit
constitutes an “apartment in a building”
under § 216(b)(1)(B).
(50) Section 264.—Certain Amounts
Paid in Connection with Insurance Con-
tracts.—Whether § 264(d)(1) applies.
(51) Section 264(c)(1).—Contracts
Treated as Single Premium Contracts.—
Whether “substantially all” the premiums
of a contract of insurance are paid within
a period of 4 years from the date on which
the contract is purchased. Also, whether
an amount deposited is in payment of a
“substantial number” of future premiums
on such a contract.
(52) Sections 267, 304, 331, 332, 351,
and 1502.—Losses, Expenses, and Inter-
est with Respect to Transactions Between
Related Taxpayers; Redemption Through
Use of Related Corporations; Gain or

Bulletin No. 2026–1 147 December 29, 2025
Loss to Shareholder in Corporate Liqui-
dations; Complete Liquidations of Sub-
sidiaries; Transfer to Corporation Con-
trolled by Transferor; Regulations.—The
treatment of transactions in which stock
of a corporation is transferred with a plan
or intention that the corporation be liqui-
dated in a transaction intended to qualify
under § 331.
(53) Section 269.—Acquisitions Made
to Evade or Avoid Income Tax.—Whether
an acquisition is within the meaning of
§ 269.
(54) Section 274.—Disallowance of
Certain Entertainment, Etc., Expenses.—
Whether a taxpayer who is traveling away
from home on business may, in lieu of
substantiating the actual cost of meals,
deduct a fixed per-day amount for meal
expenses that differs from the amount
authorized by the revenue procedure pro-
viding optional rules for substantiating the
amount of travel expenses for the period
in which the expense was paid or incurred.
(55) Section 302.—Distributions in
Redemption of Stock.—Whether § 302(b)
applies when the consideration given
in redemption by a corporation consists
entirely or partly of its notes payable, and
the shareholder’s stock is held in escrow
or as security for payment of the notes
with the possibility that the stock may
or will be returned to the shareholder in
the future, upon the happening of specific
defaults by the corporation.
(56) Section 302.—Distributions in
Redemption of Stock.—Whether § 302(b)
applies when the consideration given in
redemption by a corporation in exchange
for a shareholder’s stock consists entirely
or partly of the corporation’s promise to
pay an amount based on, or contingent on,
future earnings of the corporation, when
the promise to pay is contingent on work-
ing capital being maintained at a certain
level, or any other similar contingency.
(57) Section 302.—Distributions in
Redemption of Stock.—Whether § 302(b)
applies to a redemption of stock, if, after
the redemption, the distributing corpo-
ration uses property that is owned by
the shareholder from whom the stock is
redeemed and the payments by the cor-
poration for the use of the property are
dependent upon the corporation’s future
earnings or are subordinate to the claims
of the corporation’s general creditors.

Payments for the use of property will not
be considered to be dependent upon future
earnings merely because they are based on
a fixed percentage of receipts or sales.
(58) Section 302.—Distributions
in Redemption of Stock.—Whether
the acquisition or disposition of stock
described in § 302(c)(2)(B) has, or does
not have, as one of its principal purposes
the avoidance of Federal income taxes
within the meaning of that section, unless
the facts and circumstances are materially
identical to those set forth in Rev. Rul.
85-19, 1985-1 C.B. 94; Rev. Rul. 79-67,
1979-1 C.B. 128; Rev. Rul. 77-293,
1977-2 C.B. 91; Rev. Rul. 57-387, 1957-2
C.B. 225; Rev. Rul. 56-584, 1956-2 C.B.
179; or Rev. Rul. 56-556, 1956-2 C.B.
177.
(59) Section 302(b)(4) and (e).—
Redemption from Noncorporate Share-
holder in Partial Liquidation; Partial
Liquidation Defined.—The amount of
working capital attributable to a business
or portion of a business terminated that
may be distributed in partial liquidation.
(60) Section 304.—See section
3.01(52), above.
(61) Section 312.—Effect on Earnings
and Profits.—The determination of the
amount of earnings and profits of a cor-
poration.
(62) Sections 331, 453, and 1239.—
Gain or Loss to Shareholder in Corpo-
rate Liquidations; Installment Method;
Gain from Sale of Depreciable Property
Between Certain Related Taxpayers.—
The tax effects of a transaction in which
there is a transfer of property by a corpo-
ration to a partnership or other noncorpo-
rate entity (or the transfer of stock to such
entity followed by a liquidation of the
corporation) when more than a nominal
amount of the stock of such corporation
and the capital or beneficial interests in
the purchasing entity (that is, more than
20 percent in value) is owned by the
same persons, and the consideration to be
received by the selling corporation or the
selling shareholders includes an install-
ment obligation of the purchasing entity.
(63) Section 331.—See section
3.01(52), above.
(64) Section 332.—See section
3.01(52), above.
(65) Section 351.—See section
3.01(52), above.

(66) Section 355.—Distribution of
Stock and Securities of a Controlled Cor-
poration.—Whether the distribution of
stock of a controlled corporation will be
carried out for one or more corporate busi-
ness purposes. Notwithstanding the pre-
ceding sentence, the Service will rule with
respect to an issue pertaining to the corpo-
rate business requirement under § 1.355-
2(b) provided the issue is a legal issue and
is not inherently factual in nature.
(67) Section 358.—Basis to Distribu-
tees.—The acceptability of an estimation
procedure or the acceptability of a specific
sampling procedure to determine the basis
of stock acquired by an acquiring corpo-
ration in a reorganization described in
§ 368(a)(1)(B).
(68) Section 381.—See section
3.01(42), above.
(69) Section 403(b).—Taxability of
Beneficiary Under Annuity Purchased by
Section 501(c)(3) Organization or Public
School.—Whether the form of a plan sat-
isfies the requirements of § 403(b) as pro-
vided in Rev. Proc. 2026-4, this Bulletin.
(70) Section 409A.—Inclusion in Gross
Income of Deferred Compensation Under
Nonqualified Deferred Compensation
Plans.—The income tax consequences of
establishing, operating, or participating
in a nonqualified deferred compensation
plan within the meaning of § 1.409A-1(a);
whether a plan is described in § 1.409A-
1(a)(3)(iv) or (v); whether a plan is a bona
fide vacation leave, sick leave, or compen-
satory time plan described in § 1.409A-
1(a)(5); and whether a plan provides
for the deferral of compensation under
§ 1.409A-1(b).
(71) Section 411(d)(3).—Termination
or Partial Termination; Discontinuance of
Contributions.—Whether there has been a
partial termination of an employee plan.
The Service may issue a determination
letter involving the partial termination of
an employee plan. See Rev. Proc. 2026-4,
this Bulletin.
(72) Section 414(d).—Governmental
Plan.—Whether a plan is a governmental
plan under § 414(d).
(73) Section 419(e).—Welfare Bene-
fit Fund.—Whether a captive insurance
arrangement through which an employer
provides health insurance to current or
retired employees is a welfare benefit
fund.

December 29, 2025 148 Bulletin No. 2026–1
(74) Section 420.—Transfers of
Excess Pension Assets to Retiree Health
Accounts.—The tax consequences to a
qualified retirement plan of a transfer
under § 420 of excess pension assets to
one or more retiree health accounts estab-
lished and maintained under § 401(h),
including the use of assets in a § 401(h)
account if such assets include funds from
a § 420 transfer.
(75) Section 424.—Definitions and
Special Rules.—Whether the substitution
of a new Incentive Stock Option (“ISO”)
for an old ISO, or the assumption of an
old ISO, by an employer by reason of a
corporate transaction constitutes a modi-
fication which results in the issuance of a
new option by reason of failing to satisfy
the spread test requirement of § 424(a)(1)
or the ratio test requirement of § 1.425-
1(a)(4). The Service will continue to rule
on the issue of whether the new ISO or
the assumption of the old ISO gives the
employee additional benefits not present
under the old option within the meaning
of § 424(a)(2).
(76) Section 451.—General Rule for
Taxable Year of Inclusion.—The tax
consequences of a nonqualified unfunded
deferred compensation arrangement
with respect to a controlling sharehold-
er-employee eligible to participate in the
arrangement.
(77) Section 451.—General Rule for
Taxable Year of Inclusion.—The tax
consequences of nonqualified unfunded
deferred compensation arrangements in
which the arrangements fail to meet the
requirements of Rev. Proc. 92-65, 1992-2
C.B. 428, and Rev. Proc. 71-19, 1971-1
C.B. 698.
(78) Sections 451 and 457.—Gen-
eral Rule for Taxable Year of Inclusion;
Deferred Compensation Plans of State
and Local Governments and Tax-Exempt
Organizations.—The tax consequences
to unidentified independent contractors in
nonqualified unfunded deferred compensa-
tion plans. This applies to plans established
under § 451 by employers in the private sec-
tor and to plans of state and local govern-
ments and tax-exempt organizations under
§ 457. However, a ruling with respect to a
specific independent contractor’s participa-
tion in such a plan may be issued.
(79) Section 451.—See section
3.01(19), above.
(80) Section 453.—See section
3.01(62), above.
(81) Section 457.—See section
3.01(78), above.
(82) Section 457A.—Nonqualified
Deferred Compensation from Certain Tax
Indifferent Parties.—The income tax con-
sequences of establishing, operating, or
participating in a nonqualified deferred
compensation plan within the meaning of
§ 457A(d)(3).
(83) Section 501.—Exemption from
Tax on Corporations, Certain Trusts,
Etc.—Whether an organization is or con-
tinues to be exempt from taxation under
§ 501(a) as an organization described in
§ 501(c) or (d), including, for example,
whether changes in an organization’s
activities or operations will affect or jeop-
ardize the organization’s exempt status.
The Associate Chief Counsel (EEE) will
rule, however, on specific legal questions
related to § 501(c) or (d) that are not oth-
erwise described in this revenue proce-
dure. For example, although the Associate
Chief Counsel (EEE) would not rule on
whether a change in a § 501(c)(3) orga-
nization’s activities would jeopardize the
organization’s exempt status, the Associ-
ate Chief Counsel (EEE) would (subject
to the limitations described in this reve-
nue procedure) rule on whether such new
activities would further an exempt pur-
pose described in § 501(c)(3). See Rev.
Proc. 2026-5, this Bulletin, for the proce-
dures for issuing determination letters on
tax-exempt status under § 501.
(84) Sections 501, 511, 512, 513, and
514.—Exemption from Tax on Corpo-
rations, Certain Trusts, Etc.; Imposition
of Tax on Unrelated Business Income of
Charitable, Etc., Organizations; Unre-
lated Business Taxable Income; Unrelated
Trade or Business; Unrelated Debt-Fi-
nanced Income.—Whether a joint venture
between a tax-exempt organization and a
for-profit organization affects an organi-
zation’s exempt status, furthers an exempt
purpose, or results in unrelated business
income.
(85) Sections 507, 664, 4941, and
4945.—Termination of Private Founda-
tion Status; Charitable Remainder Trusts;
Taxes on Self-Dealing; Taxes on Taxable
Expenditures.—Issues pertaining to the
tax consequences of the termination of a
charitable remainder trust (as defined in

§ 664) before the end of the trust term as
defined in the trust’s governing instrument
in a transaction in which the trust benefi-
ciaries receive their actuarial shares of the
value of the trust assets.
(86) Section 509.—Private Founda-
tion Defined.—Whether an organiza-
tion is or continues to be described in
§ 509(a) including, for example, whether
changes in an organization’s activities or
operations will affect or jeopardize the
organization’s status as a public charity
described in § 509(a)(1) - (4). The Asso-
ciate Chief Counsel (EEE) will rule, how-
ever, on specific legal questions related to
§ 509(a) that are not otherwise described
in this revenue procedure. See Rev. Proc.
2026-5, this Bulletin, for the procedures
for obtaining determination letters on pub-
lic charity status under § 509.
(87) Sections 511, 512, 513, and 514.—
Imposition of Tax on Unrelated Business
Income of Charitable, Etc., Organizations;
Unrelated Business Taxable Income;
Unrelated Trade or Business; Unrelated
Debt-Financed Income.—Whether unre-
lated business income tax issues arise
when charitable lead trust assets are
invested with charitable organizations.
(88) Sections 511, 512, 513, and 514.—
See section 3.01(84), above.
(89) Section 529.—Qualified Tuition
Programs.—Whether a state-run tuition
program qualifies under § 529.
(90) Sections 542, 543, and 544.—
Definition of Personal Holding Company;
Personal Holding Company Income; Rules
for Determining Stock Ownership.—
Whether the application of § 544(a) causes
a corporation to meet the stock ownership
requirements under § 542(a)(2), § 543(a)
(4), § 543(a)(6), or § 543(a)(7).
(91) Section 641.—Imposition of
Tax.—Whether the period of administra-
tion or settlement of an estate or a trust
(other than a trust described in § 664) is
reasonable or unduly prolonged.
(92) Section 642(c).—Deduction for
Amounts Paid or Permanently Set Aside
for a Charitable Purpose.—Allowance of
an unlimited deduction for amounts set
aside by a trust or estate for charitable
purposes when there is a possibility that
the corpus of the trust or estate may be
invaded.
(93) Section 643(f).—Treatment of
Multiple Trusts.—Whether two or more

Bulletin No. 2026–1 149 December 29, 2025
trusts shall be treated as one trust for pur-
poses of subchapter J of chapter 1.
(94) Section 664.—Charitable Remain-
der Trusts.—Whether the settlement of a
charitable remainder trust upon the ter-
mination of the noncharitable interest is
made within a reasonable period of time.
(95) Section 664.—See section
3.01(85), above.
(96) Section 671.—Trust Income,
Deductions, and Credits Attributable to
Grantors and Others as Substantial Own-
ers.—Whether the grantor will be consid-
ered the owner of any portion of a trust
when (i) substantially all of the trust cor-
pus consists or will consist of insurance
policies on the life of the grantor or the
grantor’s spouse, (ii) the trustee or any
other person has a power to apply the
trust’s income or corpus to the payment of
premiums on policies of insurance on the
life of the grantor or the grantor’s spouse,
(iii) the trustee or any other person has
a power to use the trust’s assets to make
loans to the grantor’s estate or to purchase
assets from the grantor’s estate, and (iv)
there is a right or power in any person that
would cause the grantor to be treated as
the owner of all or a portion of the trust
under §§ 673 to 677.
(97) Section 704(b).—Determination
of Distributive Share.—Whether the allo-
cation to a partner under the partnership
agreement of income, gain, loss, deduc-
tion, or credit (or an item thereof) has
substantial economic effect or is in accor-
dance with the partner’s interest in the
partnership.
(98) Section 761.—Terms Defined.—
Matters relating to the validity of a part-
nership or whether a person is a partner in
a partnership.
(99) Section 761.—See section
3.01(24), above.
(100) Section 856.—Definition of Real
Estate Investment Trust.—Whether a cor-
poration whose stock is “paired” with or
“stapled” to stock of another corporation
will qualify as a real estate investment
trust under § 856, if the activities of the
corporations are integrated.
(101) Section 1001.—Determination
of Amount of and Recognition of Gain or
Loss.—Whether the termination of a char-
itable remainder trust before the end of the
trust term as defined in the trust’s govern-
ing instrument, in a transaction in which
the trust beneficiaries receive their actuar-
ial shares of the value of the trust assets, is
treated as a sale or other disposition by the
beneficiaries of their interests in the trust.
(102) Sections 1001 and 1058.—Deter-
mination of Amount of and Recognition
of Gain or Loss; Transfers of Securities
Under Certain Agreements.—Whether a
taxpayer recognizes gain or loss on the
transfer of digital assets in exchange for
a contractual obligation that requires the
return of identical digital assets to the tax-
payer or on the transfer of identical digital
assets to the taxpayer in satisfaction of the
contractual obligation.
(103) Section 1001.—See section
3.01(18) and (19), above.
(104) Section 1033.—Involuntary
Conversions.—Whether the replacement
or proposed replacement of compulsorily
or involuntarily converted property does
or does not qualify under § 1033(a), if the
taxpayer has already filed a Federal tax
return for the first taxable year in which
any of the gain was realized from the con-
verted property. The Service may issue a
determination letter in this case. See sec-
tion 12.01 of Rev. Proc. 2026-1, this Bul-
letin.
(105) Section 1058.—See section
3.01(102), above.
(106) Section 1221.—Capital Asset
Defined.—Whether specialty stock allo-
cated to an investment account by a reg-
istered specialist on a national securities
exchange is a capital asset.
(107) Section 1221.—Capital Asset
Defined.—Whether the termination of a
charitable remainder trust before the end
of the trust term as defined in the trust’s
governing instrument, in a transaction in
which the trust beneficiaries receive their
actuarial shares of the value of the trust
assets, is treated as a sale or exchange of a
capital asset by the beneficiaries.
(108) Section 1239.—See section
3.01(62), above.
(109) Section 1361.—S Corporation
Defined.—Whether a state law limited
partnership electing under § 301.7701-3
to be classified as an association taxable
as a corporation has more than one class
of stock for purposes of § 1361(b)(1)(D).
The Service will treat any request for a
ruling on whether a state law limited part-
nership is eligible to elect S corporation
status as a request for a ruling on whether
the partnership complies with § 1361(b)
(1)(D).
(110) Section 1362(f).—Inadvertent
Invalid Elections or Terminations.—Prin-
cipal purpose determinations regarding
the one class of stock requirement.—
Addressing the validity or continuation
of an S corporation election in situations
regarding the one class of stock require-
ment that require a determination of the
existence of a principal purpose because
such a determination is inherently factual
in nature. See section 6.02 of Rev. Proc.
2026-1, this Bulletin. Accordingly, the
IRS will not issue a letter ruling under
§ 1362(f) addressing: (i) for purposes
of determining whether all outstanding
shares of stock confer identical rights
to distribution and liquidation proceeds
under § 1.1361-1(l)(2), whether a prin-
cipal purpose of a commercial contrac-
tual agreement, a buy-sell agreement, an
agreement restricting the transferability
of stock, or a redemption agreement is to
circumvent the one class of stock require-
ment of § 1361(b)(1)(D) and § 1.1361-1(l)
(see § 1.1361-1(l)(2)(i) and (iii)(A)(1)); or
(ii) for purposes of determining whether
an instrument, obligation, or arrange-
ment is treated as a second class of stock,
whether: (a) a principal purpose of issu-
ing or entering into an instrument, obli-
gation, or arrangement is to circumvent
the rights to distribution or liquidation
proceeds conferred by the outstanding
shares of stock or to circumvent the lim-
itation on eligible shareholders contained
in § 1.1361-1(b)(1) (see § 1.1361-1(l)(4)
(ii)(A)(2)); or (b) a principal purpose of
an unwritten advance or proportionately
held obligation is to circumvent the rights
of the outstanding shares of stock or the
limitation on eligible shareholders under
§ 1.1361-1(l)(4)(ii)(A)(2) (see § 1.1361-
1(l)(4)(ii)(B)).
(111) Section 1362(f).—Inadvertent
Invalid Elections or Terminations.—Cer-
tain inadvertent errors, omissions, or miss-
ing signatures.—Addressing the validity
or continuation of an S corporation elec-
tion or a qualified subchapter S subsidiary
election: (i) determinations of the validity
or continuation of an S corporation elec-
tion with regard to one or more dispropor-
tionate distributions (as defined in section
2.03(2) of Rev. Proc. 2022-19, 2022-41
I.R.B. 282) if the governing provisions

December 29, 2025 150 Bulletin No. 2026–1
confer identical rights to distribution and
liquidation proceeds. See § 1.1361-1(l)(1)
and (2); (ii) whether a missing administra-
tive letter from the IRS accepting an elec-
tion for a corporation to be an S corporation
or accepting an election for a corporation
to be a qualified subchapter S subsidiary
affects the validity or continuation of the
election; or (iii) whether the filing of a Fed-
eral income tax return that is inconsistent
with a corporation’s status as an S corpora-
tion or a qualified subchapter S subsidiary
affects the validity or continuation of the S
corporation election or qualified subchap-
ter S subsidiary election (as appropriate).
(112) Section 1502.—Regulations.—If
a member of an affiliated group fails to file
Form 1122 or fails to join in the making
of a consolidated return due to a mistake
of law or fact, or inadvertence, whether
such member will be treated as if it had
filed a Form 1122. The Service may issue
a determination letter in this case. See
section 12.01 of Rev. Proc. 2026-1, this
Bulletin. But see also section 6.07 of this
revenue procedure.
(113) Section 1502.—See sections
3.01(42) and (52), above.
(114) Section 1551.—Disallowance
of the Benefits of the Graduated Corpo-
rate Rates and Accumulated Earnings
Credit.—Whether a transfer is within
§ 1551.
(115) Section 2031.—Definition of
Gross Estate.—Actuarial factors for valu-
ing interests in the prospective gross estate
of a living person.
(116) Section 2055.—Transfers for
Public, Charitable, and Religious Uses.—
Whether a charitable contribution deduc-
tion under § 2055 is allowed for the trans-
fer of an interest in a limited partnership
or a limited liability company taxed as a
partnership to an organization described
in § 2055(a).
(117) Section 2512.—Valuation of
Gifts.—Actuarial factors for valuing pro-
spective or hypothetical gifts of a donor.
(118) Section 2522.—Charitable and
Similar Gifts.—Whether a charitable con-
tribution deduction under § 2522 is allow-
able for a transfer of an interest in a limited
partnership or a limited liability company
taxed as a partnership to an organization
described in § 2522(a).
(119) Section 2601.—Tax Imposed.—
Whether a trust exempt from genera-
tion-skipping transfer (“GST”) tax under
§ 26.2601-1(b)(1), (2), or (3) of the Gener-
ation-Skipping Transfer Tax Regulations
will retain its GST exempt status when
there is a modification of a trust, change in
the administration of a trust, or a distribu-
tion from a trust in a factual scenario that
is similar to a factual scenario set forth in
one or more of the examples contained in
§ 26.2601-1(b)(4)(i)(E).
(120) Sections 3102, 3121, 3306,
3401, and 3402.—Deduction of Tax
from Wages; Definitions; Income Tax
Collected at Source.—Determinations
on the tax treatment of arrangements
where employees have access to earned
but unpaid wages before their regularly
scheduled pay dates.
(121) Sections 3121, 3306, and
3401.—Definitions.—For purposes of
determining prospective employment
status, whether an individual will be an
employee or an independent contractor.
A ruling with regard to prior employment
status may be issued.
(122) Sections 3121, 3306, and 3401.—
Definitions.—Who is the employer of
an “employee-owner” as defined in
§ 269A(b)(2).
(123) Sections 3121, 3306, and 3401.—
Definitions.—For purposes of determin-
ing worker classification pursuant to the
filing of Form SS-8, Determination of
Worker Status for Purposes of Federal
Employment Taxes and Income Tax With-
holding, whether a worker is a bona fide
partner and, therefore, not an employee of
the business.
(124) Sections 3121 and 3401.—
Definitions.—For purposes of deter-
mining worker classification pursuant
to the filing of Form SS-8, Determina-
tion of Worker Status for Purposes of
Federal Employment Taxes and Income
Tax Withholding, whether a state or
local government worker who may be
performing services under an agree-
ment entered into pursuant to § 218 of
the Social Security Act is an employee
or independent contractor for Federal
employment tax purposes, unless the
worker or firm provides a written deter-
mination issued by the Social Security
Administration on whether the position
is covered by a § 218 agreement.
(125) Section 4041.—See section
3.01(2), above.
(126) Section 4052(f)(1).—In Gen-
eral.—Whether a chassis repaired or mod-
ified using a “glider kit” is treated as man-
ufactured or produced if the cost of the
repairs or modifications does not exceed
75 percent of the retail price of a compa-
rable new chassis.
(127) Section 4081.—See section
3.01(2), above.
(128) Section 4083.—See section
3.01(2), above.
(129) Section 4216(b).—Constructive
Sale Price.—Whether a particular meth-
odology for determining the tax base is
allowable under the constructive sale
price rules.
(130) Section 4671.—Imposition of
Tax.—Whether the amount of tax or tax
rate for a particular substance is correct.
(131) Sections 4940 and 4942.—Excise
Tax Based on Investment Income; Taxes on
Failure to Distribute Income.—Whether an
organization is or continues to be an “oper-
ating foundation” described in § 4942(j)
(3) or an “exempt operating foundation”
described in § 4940(d)(2), including, for
example, whether changes in an organiza-
tion’s activities or operations will affect or
jeopardize the organization’s status as an
operating foundation or exempt operating
foundation. The Associate Chief Coun-
sel (EEE) will rule, however, on specific
legal questions related to §§ 4940(d)(2) or
4942(j)(3) that are not otherwise described
in this revenue procedure. See Rev. Proc.
2026-5, this Bulletin, for the procedures for
obtaining determination letters on founda-
tion status under §§ 4940 and 4942.
(132) Section 4941.—Taxes on
Self-Dealing.—Whether transactions
during the administration of an estate or
trust meet the requirements of the excep-
tion to § 4941 set forth in § 53.4941(d)-1(b)
(3) of the Private Foundation Excise Tax
Regulations, in cases in which a disqual-
ified person issues a promissory note in
exchange for property of an estate or trust.
(133) Section 4941.—Taxes on
Self-Dealing.—Whether an act of
self-dealing occurs when a private foun-
dation (or other entity subject to § 4941)
owns or receives an interest in a limited
liability company or other entity that owns
a promissory note issued by a disqualified
person.
(134) Section 4941.—See section
3.01(85), above.

Bulletin No. 2026–1 151 December 29, 2025
(135) Section 4942.—See section
3.01(131), above.
(136) Section 4945.—See section
3.01(85), above.
(137) Section 4958.—Taxes on Excess
Benefit Transactions.—Whether a com-
pensation or property transaction satisfies
the rebuttable presumption that the trans-
action is not an excess benefit transaction
as described in § 53.4958-6 of the Excess
Benefit Transactions Excise Tax Regula-
tions.
(138) Section 4975(d).—Exemp-
tions.—Whether the renewal, extension,
or refinancing of an exempt loan satisfies
the requirements of § 4975(d)(3). Also,
whether the pre-payment of employee
stock ownership plan (“ESOP”) loans
satisfies the requirements of § 4975(d)(3)
other than with respect to plan termina-
tion.
(139) Section 4976(b)(1)(C).—In
General.—Whether a transfer of assets
between welfare benefit funds (includ-
ing VEBAs), or a new or different use of
assets of a welfare benefit fund (includ-
ing a VEBA), results in a reversion to the
employer.
(140) Section 4980.—Tax on Reversion
of Qualified Plan Assets to Employer.—
Whether an employer reversion from
a qualified plan occurs for purposes of
§ 4980(c)(2) in connection with a transac-
tion in which (i) less than 100 percent of
the assets of a defined benefit plan are spun
off to another defined benefit plan spon-
sored or maintained by the same employer
(or any entity that would be considered
to be in a group of employers treated as a
single employer with the employer under
§ 414(b), (c), (m), or (o)); (ii) the defined
benefit plan receiving the assets that have
been spun off is terminated within a short
period of time after receiving those assets;
and (iii) assets remain in the trust of the
terminated defined benefit plan after all
benefits are distributed to or on behalf of
all participants and their beneficiaries.
(141) Section 4980B.—Failure to Sat-
isfy Continuation Coverage Requirements
of Group Health Plans.—Whether an
action is “gross misconduct” within the
meaning of § 4980B(f)(3)(B). (See sec-
tion 3.05 of Rev. Proc. 87-28, 1987-1 C.B.
770, 771.)
(142) Section 4980H.—Shared
Responsibility for Employers Regarding

Health Coverage.—Whether an employer
is required to make an assessable payment
under § 4980H(a) or (b).
(143) Section 6050P.—Returns Relat-
ing to the Cancellation of Indebtedness by
Certain Entities.—Requests for a ruling
that the creditor is not required to report
a discharge that include as grounds for the
request a dispute regarding the underlying
liability.
(144) Section 6050P.—Returns Relat-
ing to the Cancellation of Indebtedness
by Certain Entities.—Whether amounts
reduced pursuant to the terms of a debt
instrument are reportable under § 6050P
and the regulations.
(145) Section 6050P.—Returns Relat-
ing to the Cancellation of Indebtedness
by Certain Entities.—Whether amounts
discharged in a nonlending transaction are
reportable under § 6050P and the regula-
tions.
(146) Section 6166.—Extension of
Time for Payment of Estate Tax Where
Estate Consists Largely of Interest in
Closely Held Business.—Requests
involving § 6166 if there is no decedent.
(147) Section 6426.—See section
3.01(2), above.
(148) Section 6901.—Transferred
Assets.—Whether a taxpayer is liable for
tax as a transferee.
(149) Section 7216.—Disclosure
or Use of Information by Preparers of
Returns.—Whether a criminal penalty
is applicable for any disclosure or use of
information by preparers of returns.
(150) Section 7701.—Definitions.—
The classification of an instrument that
has certain voting and liquidation rights
in an issuing corporation but whose div-
idend rights are determined by reference
to the earnings of a segregated portion of
the issuing corporation’s assets, including
assets held by a subsidiary.
(151) Section 7701.—Definitions.—
The classification for Federal tax purposes
of a fideicomiso or other land trust created
under local law, applying the principles of
Rev. Rul. 2013-14, 2013-26 I.R.B. 1267,
or Rev. Rul. 92-105, 1992-2 C.B. 204.
(152) Section 7701.—See section
3.01(24), above.
(153) Section 7704.—Certain Pub-
licly Traded Partnerships Treated as
Corporations.—Whether interests in
a partnership that are not traded on an

established securities market (within the
meaning of § 7704(b) and § 1.7704-1(b))
are readily tradable on a secondary mar-
ket or the substantial equivalent thereof
under § 1.7704-1(c)(1). This specifically
includes, but is not limited to, whether an
investment fund or portfolio supporting
variable contract arrangements of life
insurance companies is a publicly traded
partnership.
(154) Section 9815.—Additional Mar-
ket Reforms.—Whether an insured group
health plan satisfies the requirements of
§ 2716 of the Public Health Service Act,
Prohibition on Discrimination in Favor
of Highly Compensated Individuals, as
incorporated into the Code by § 9815.
.02 General Areas.
(1) Whether the economic substance
doctrine is relevant to any transaction or
whether any transaction complies with the
requirements of § 7701(o).
(2) The results of transactions that lack
a bona fide business purpose or have as
their principal purpose the reduction of
Federal taxes.
(3) A matter upon which a court deci-
sion adverse to the Government has been
handed down and the question of follow-
ing the decision or litigating further has
not yet been resolved.
(4) A matter involving alternate plans
of proposed transactions or involving
hypothetical situations.
(5) Whether under subtitle F (Pro-
cedure and Administration) reasonable
cause, due diligence, good faith, clear
and convincing evidence, or other similar
terms that require a factual determination
exist.
(6) A matter involving the regulations
governing practice before the Service
under 31 CFR Part 10 (reprinted as Trea-
sury Department Circular No. 230).
(7) Whether a proposed transaction
would subject the taxpayer to a criminal
penalty.
(8) Whether a completed transaction
can be rescinded for Federal income tax
purposes.
(9) The income tax (including unre-
lated business income tax) or excise tax
consequences of the contribution of stock
options to, or their subsequent exercise
from, plans described in part 1 of sub-
chapter D of chapter 1 of subtitle A of the
Code.

December 29, 2025 152 Bulletin No. 2026–1
(10) Questions that the Service deter-
mines, in its discretion, should not be
answered in the general interests of sound
tax administration, including due to
resource constraints.
(11) Any frivolous issue, as that term
is defined in section 6.10 of Rev. Proc.
2026-1, this Bulletin.
(12) A request that does not comply
with the provisions of Rev. Proc. 2026-1,
this Bulletin.
SECTION 4. AREAS IN WHICH
RULINGS OR DETERMINATION
LETTERS WILL NOT ORDINARILY
BE ISSUED
.01 Specific Questions and Problems.
(1) Sections 38, 39, 46, and 48.—Gen-
eral Business Credit; Carryback and Car-
ryforward of Unused Credits; Amount of
Credit; Energy Credit.—Application of
these sections if the formal ownership of
property is in a party other than the tax-
payer, except when title is held merely as
security.
(2) Section 61.—Gross Income
Defined.—Determination as to who is the
true owner of property in cases involv-
ing the sale of securities, or participation
interests therein, if the purchaser has the
contractual right to cause the securities, or
participation interests therein, to be pur-
chased by either the seller or a third party.
(3) Sections 61 and 163.—Gross
Income Defined; Interest.—Determina-
tions as to who is the true owner of prop-
erty or the true borrower of money in
cases in which the formal ownership of
the property, or the liability for the indebt-
edness, is in another party.
(4) Section 62(c).—Certain Arrange-
ments Not Treated as Reimbursement
Arrangements.—Whether amounts related
to a salary reduction and paid under a pur-
ported reimbursement or other expense
allowance arrangement will be treated
as paid under an “accountable plan” in
accordance with § 1.62-2(c)(2).
(5) Sections 83 and 451.—Property
Transferred in Connection with Perfor-
mance of Services; General Rule for
Taxable Year of Inclusion.—When com-
pensation is realized by a person who,
in connection with the performance of
services, is granted a nonstatutory option
without a readily ascertainable fair market

value to purchase stock at a price that is
less than the fair market value of the stock
on the date the option is granted.
(6) Sections 101 and 7702.—Certain
Death Benefits; Life Insurance Contract
Defined.—Whether amounts received
under an arrangement with an entity that
is not regulated as an insurance company
may be treated as received under a “life
insurance contract” within the meaning of
§§ 101(a) and 7702.
(7) Section 103.—Interest on State
and Local Bonds.—Whether the interest
on state or local bonds will be excludi-
ble from gross income under § 103(a),
if the proceeds of issues of bonds (other
than advance refunding issues) are placed
in escrow or otherwise not expended for
a governmental purpose for an extended
period of time even though the proceeds
are invested at a yield that will not exceed
the yield on the state or local bonds prior
to their expenditure.
(8) Section 141.—Private Activity
Bond; Qualified Bond.—Whether state or
local bonds will meet the “private business
use test” and the “private security or pay-
ment test” under § 141(b)(1) and (2) in sit-
uations in which the proceeds are used to
finance certain output facilities and, pur-
suant to a contract to take, or take or pay
for, a nongovernmental person purchases
30 percent or more of the actual output of
the facility but 10 percent or less of the
available output of the facility as defined
in § 1.141-7(b)(1). In similar situations,
the Service will not ordinarily issue rul-
ings concerning questions arising under
paragraphs (3), (4), and (5) of § 141(b).
(9) Sections 142 and 144(a).—Exempt
Facility Bond; Qualified Small Issue
Bond.—Whether an issue of private activ-
ity bonds meets the requirements of § 142
or § 144(a), if the sum of (i) the portion of
the proceeds used to finance a facility in
which an owner (or related person) or a
lessee (or a related person) is a user of the
facility both after the bonds are issued and
at any time before the bonds were issued,
and (ii) the portion used to pay issuance
costs and nonqualified costs equals more
than 5 percent of the net proceeds, as
defined in § 150(a)(3).
(10) Sections 162 and 262.—Trade or
Business Expenses; Personal, Living, and
Family Expenses.—Whether expenses
are nondeductible commuting expenses,

except for situations governed by Rev.
Rul. 99-7, 1999-1 C.B. 361.
(11) Section 162(m).—Certain Exces-
sive Employee Remuneration.—Whether
the deduction limit under § 162(m) applies
to compensation attributable to services
performed for a related partnership.
(12) Section 163.—See section 4.01(3),
above.
(13) Section 165.—Losses.—Whether
stock in a corporation has been aban-
doned.
(14) Section 167.—Depreciation.
(i) Useful lives of assets.
(ii) Depreciation rates.
(iii) Salvage value of assets.
(15) Sections 167 and 168.—Depre-
ciation; Accelerated Cost Recovery Sys-
tem.—Application of those sections in
which the formal ownership of property is
in a party other than the taxpayer except
when title is held merely as security.
(16) Section 170.—Charitable, Etc.,
Contributions and Gifts.—Whether a
transfer to a pooled income fund described
in § 642(c)(5) qualifies for a charitable
contribution deduction under § 170(f)(2)
(A).
(17) Section 170.—Charitable, Etc.,
Contributions and Gifts.—Whether a
transfer to a charitable remainder trust
described in § 664 that provides for annu-
ity or unitrust payments for one or two
measuring lives qualifies for a charitable
deduction under § 170(f)(2)(A).
(18) Section 170.—Charitable, Etc.,
Contributions and Gifts.—Whether a tax-
payer who transfers property to a charita-
ble organization and thereafter leases back
all or a portion of the transferred property
may deduct the fair market value of the
property transferred and leased back as a
charitable contribution.
(19) Section 199A.—Qualified Busi-
ness Income.—Whether a taxpayer or rel-
evant passthrough entity is engaged in a
specified service trade or business.
(20) Section 216.—Deduction of
Taxes, Interest, and Business Deprecia-
tion by Cooperative Housing Corporation
Tenant-Stockholder.—If a cooperative
housing corporation (“CHC”), as defined
in § 216(b)(1), transfers an interest in real
property to a corporation (not a CHC) in
exchange for stock or securities of the
transferee corporation, which engages in
commercial activity with respect to the

Bulletin No. 2026–1 153 December 29, 2025
real property interest transferred, whether
(i) the income of the transferee corpora-
tion derived from the commercial activity
and (ii) any cash or property (attributable
to the real property interest transferred)
distributed by the transferee corporation
to the CHC will be considered as gross
income of the CHC for the purpose of
determining whether 80 percent or more
of the gross income of the CHC is derived
from tenant-stockholders within the mean-
ing of § 216(b)(1)(D).
(21) Section 262.—See section
4.01(10), above.
(22) Section 265(a)(2).—Interest.—
Whether indebtedness is incurred or con-
tinued to purchase or carry obligations the
interest on which is wholly exempt from
the taxes imposed by subtitle A.
(23) Section 302.—Distributions in
Redemption of Stock.—The tax effect of
the redemption of stock for notes, when
the payments on the notes are to be made
over a period in excess of 15 years from
the date of issuance of such notes.
(24) Section 302(b)(4) and (e).—
Redemption from Noncorporate Share-
holder in Partial Liquidation; Partial Liq-
uidation Defined.—Whether a distribution
will qualify as a distribution in partial liq-
uidation under § 302(b)(4) and (e)(1)(A),
unless it results in a 20 percent or greater
reduction in (i) gross revenue, (ii) net fair
market value of assets, and (iii) employ-
ees. (Partial liquidations that qualify as
§ 302(e)(2) business terminations are not
subject to this provision.)
(25) Section 306.—Dispositions of
Certain Stock.—Whether the distribution,
disposition, or redemption of “section 306
stock” in a closely held corporation is in
pursuance of a plan having as one of its
principal purposes the avoidance of Fed-
eral income taxes within the meaning of
§ 306(b)(4).
(26) Sections 331 and 346(a).—Gain
or Loss to Shareholder in Corporate Liq-
uidations; Complete Liquidation.—The
tax effect of the liquidation of a corpora-
tion by a series of distributions when the
distributions in liquidation are to be made
over a period in excess of 3 years from the
adoption of the plan of liquidation.
(27) Section 351.—Transfer to Cor-
poration Controlled by Transferor.—
Whether § 351 applies to the transfer of
an interest in real property by a coopera-
tive housing corporation (as described in
§ 216(b)(1)) to a corporation in exchange
for stock or securities of the transferee
corporation, if the transferee engages in
commercial activity with respect to the
real property interest transferred.
(28) Section 355.—Distribution of
Stock and Securities of a Controlled Cor-
poration.—Whether the active business
requirement of § 355(b) is met when,
within the 5-year period described in
§ 355(b)(2)(B), a distributing corporation
acquired control of a controlled corpora-
tion as a result of the distributing corpo-
ration transferring cash or other liquid or
inactive assets to the controlled corpora-
tion in a transaction in which gain or loss
was not recognized as a result of the trans-
fer meeting the requirements of § 351(a)
or § 368(a)(1)(D).
(29) Section 355.—Distribution of
Stock and Securities of a Controlled
Corporation.—Any issue relating to the
qualification, under § 355 and related pro-
visions, of a distribution, or another dis-
tribution which is part of the same plan or
series of related transactions, if, immedi-
ately after any such distribution, the fair
market value of the gross assets of the
trade(s) or business(es) on which the dis-
tributing corporation or the controlled cor-
poration relies to satisfy the active trade
or business requirement of § 355(b) is less
than five percent of the fair market value
of the total gross assets of such corpora-
tion.
For purposes of determining the fair
market value of the total gross assets of
such corporation and of the gross assets of
such trade(s) or business(es), (i) all mem-
bers of a separate affiliated group, within
the meaning of § 355(b)(3)(B), are treated
as one corporation; and (ii) if the distrib-
uting corporation or the controlled corpo-
ration relies on an active trade or business
of a partnership for purposes of § 355(b),
such corporation is treated as owning its
ratable share of the gross assets of the
partnership.
This section 4.01(29) does not apply if
(i) all the stock of the controlled corpora-
tion that is distributed in the distribution
is distributed to one or more members of
the affiliated group, as defined in § 243(b)
(2)(A), of which the distributing corpora-
tion is a member; and (ii) such distribu-
tion is not part of a plan or series of related
transactions pursuant to which stock of
any corporation will be distributed out-
side such affiliated group in a distribution
described in this section 4.01(29) of this
revenue procedure.
(30) Section 441(i).—Taxable Year of
Personal Service Corporations.—Whether
the principal activity of the taxpayer
during the testing period for the taxable
year is the performance of personal ser-
vices within the meaning of § 1.441-3(c)
(1)(iii).
(31) Section 448(d)(2)(A).—Qualified
Personal Service Corporation.—Whether
95 percent or more of the time spent by
employees of the corporation, serving in
their capacity as such, is devoted to the
performance of services within the mean-
ing of § 1.448-1T(e)(4)(i).
(32) Section 451.—General Rule for
Taxable Year of Inclusion.—The tax con-
sequences of a nonqualified deferred com-
pensation arrangement using a grantor
trust if the trust fails to meet the require-
ments of Rev. Proc. 92-64, 1992-2 C.B.
422.
(33) Section 451.—General Rule for
Taxable Year of Inclusion.—The income
tax consequences as a result of being
a beneficiary of a trust that an Indian
tribe (as defined in 25 U.S.C. § 2703(5))
establishes to receive and invest per cap-
ita payments for its members under the
Indian Gaming Regulatory Act (25 U.S.C.
§§ 2701 through 2721).
(34) Section 451.—See section 4.01(5),
above.
(35) Section 584.—Common Trust
Funds.—Whether a common trust fund
plan meets the requirements of § 584. (For
§ 584 plan drafting guidance, see Rev.
Proc. 92-51, 1992-1 C.B. 988.)
(36) Section 642.—Special Rules for
Credits and Deductions.—Whether a
pooled income fund satisfies the require-
ments described in § 642(c)(5).
(37) Sections 661 and 662.—Deduc-
tion for Estates and Trusts Accumulating
Income or Distributing Corpus; Inclusion
of Amounts in Gross Income of Bene-
ficiaries of Estates and Trusts Accumu-
lating Income or Distributing Corpus.—
Whether the distribution of property by a
trustee from an irrevocable trust to another
irrevocable trust (sometimes referred to as
a “decanting”) or the modification of the
terms of an irrevocable trust resulting in

December 29, 2025 154 Bulletin No. 2026–1
a change in beneficial interests is a distri-
bution for which a deduction is allowable
under § 661 or which requires an amount
to be included in the gross income of any
person under § 662.
(38) Section 664.—Charitable Remain-
der Trusts.—Whether a charitable remain-
der trust that provides for annuity or uni-
trust payments for one or two measuring
lives or for annuity or unitrust payments
for a term of years satisfies the require-
ments described in § 664.
(39) Section 664.—Charitable
Remainder Trusts.—Whether a trust that
will calculate the unitrust amount under
§ 664(d)(3) qualifies as a § 664 chari-
table remainder trust when a grantor, a
trustee, a beneficiary, or a person related
or subordinate to a grantor, a trustee, or a
beneficiary can control the timing of the
trust’s receipt of trust income from a part-
nership or a deferred annuity contract to
take advantage of the difference between
trust income under § 643(b) and income
for Federal income tax purposes for the
benefit of the unitrust recipient.
(40) Sections 671 to 679.—Grantors
and Others Treated as Substantial Own-
ers.—In a nonqualified, unfunded deferred
compensation arrangement described in
Rev. Proc. 92-64, 1992-2 C.B. 422, the tax
consequences of the use of a trust, other
than the model trust described in that rev-
enue procedure.
(41) Sections 671 to 679.—Grantors
and Others Treated as Substantial Own-
ers.—Whether an Indian tribe (as defined
in 25 U.S.C. § 2703(5)) that establishes
a trust to receive and invest per cap-
ita payments for its members under the
Indian Gaming Regulatory Act (25 U.S.C.
§§ 2701-2721) is the grantor and owner of
the trust.
(42) Section 671.—Trust Income,
Deductions, and Credits Attributable to
Grantors and Others as Substantial Own-
ers.—Whether an arrangement formed as
a trust under applicable state law qualifies
for Federal income tax purposes as a trust
classified as an investment trust under
§ 301.7701-4(c) and as a grantor trust
under § 671 when the trust has authorized
the staking of its digital assets.
(43) Section 678.—Person Other than
Grantor Treated as Substantial Owner.—
Whether a person will be treated as the
owner of any portion of a trust over which
that person has a power to withdraw the
trust property (or had such power prior to
a release or modification, but retains other
powers which would cause that person to
be the owner of the trust under § 671 if
the person were the grantor), other than a
power which would constitute a general
power of appointment within the mean-
ing of § 2041, if the trust purchases the
property from that person with a note and
the value of the assets with which the
trust was funded by the grantor is nomi-
nal compared to the value of the property
purchased.
(44) Section 679.—See sections
4.01(40) and (41), above.
(45) Section 851.—Definition of Reg-
ulated Investment Company.—Any issue
relating to the treatment of a corporation
as a regulated investment company under
§ 851 and related provisions that requires
a determination whether a financial instru-
ment or position is a security as defined
in the Investment Company Act of 1940.
(46) Section 856.—Definition of Real
Estate Investment Trust.—Whether an
outdoor advertising display constitutes
real property for purposes of § 856. How-
ever, if the real estate investment trust has
made an election under § 1.1033(g)-1(b),
the Service may rule on whether an asset
that is not within the scope of the election,
but is related to the outdoor advertising
display, constitutes real property for pur-
poses of § 856.
(47) Section 1031(f).—Special Rules
for Exchanges Between Related Per-
sons.—Except in the case of (i) a transac-
tion involving an exchange of undivided
interests in different properties that results
in each taxpayer holding either the entire
interest in a single property or a larger
undivided interest in any of the properties
or (ii) a disposition of property in a non-
recognition transaction in which the tax-
payer or the related party receives no cash
or other property that results in gain rec-
ognition, whether an exchange described
in § 1031(f) involving related parties,
or a subsequent disposition of property
involved in the exchange, has as one of its
principal purposes the avoidance of Fed-
eral income tax, or is part of a transaction
(or series of transactions) structured to
avoid the purposes of § 1031(f).
(48) Section 1362.—Election; Revo-
cation; Termination.—All situations in

which the Service has provided an auto-
matic approval procedure or adminis-
trative procedure for an S corporation or
its shareholders to obtain the following:
(i) relief for late S corporation elections,
qualified subchapter S subsidiary elec-
tions, qualified subchapter S trust elec-
tions, or electing small business trust
elections, see Rev. Proc. 2013-30, 2013-
36 I.R.B. 173 (for instructions on how to
seek this relief, see Rev. Proc. 2013-30);
or (ii) retroactive corrective relief regard-
ing non-identical governing provisions
for S corporations meeting the eligibility
requirements of section 3.06(2)(b) of Rev.
Proc. 2022-19, 2022-41 I.R.B. 282 (for
instructions on how to seek this relief, see
Rev. Proc. 2022-19, section 3.06).
(49) Section 1362(f).—Inadvertent
Invalid Elections or Terminations.—Cer-
tain inadvertent errors, omissions, or
missing signatures.—Except with regard
to an inadvertent error relating to a “per-
mitted year” (as defined in § 1378(b) and
§ 1.1378-1), the absence of a required
shareholder consent, or an officer signa-
ture for which there is no other relief as
provided in section 3.03 of Rev. Proc.
2022-19, 2022-41 I.R.B. 282, the IRS will
not issue a letter ruling under § 1362(f)
addressing whether an inadvertent error or
omission, or a missing required consent or
signature (see § 1362(a)(2), § 1.1361-3(a)
(2), and § 1.1362-6(a)(1)), on Form 2553
or Form 8869 affects the validity of the S
corporation election or qualified subchap-
ter S subsidiary election.
(50) Section 1502.—Regulations.—
Whether a parent cooperative housing cor-
poration (as defined in § 216(b)(1)) will be
permitted to file a consolidated income tax
return with its transferee subsidiary, if the
transferee engages in commercial activity
with respect to the real property interest
transferred to it by the parent.
(51) Sections 2035, 2036, 2037, 2038,
and 2042.—Adjustments for Certain
Gifts Made Within Three Years of Dece-
dent’s Death; Transfers with Retained
Life Estate; Transfers Taking Effect at
Death; Revocable Transfers; Proceeds of
Life Insurance.—Whether trust assets are
includible in a trust beneficiary’s gross
estate under § 2035, 2036, 2037, 2038,
or 2042 if the beneficiary sells property
(including insurance policies) to the trust
or dies within 3 years of selling such prop-

Bulletin No. 2026–1 155 December 29, 2025
erty to the trust, and (i) the beneficiary has
a power to withdraw the trust property (or
had such power prior to a release or mod-
ification, but retains other powers which
would cause that person to be the owner
if the person were the grantor), other than
a power which would constitute a general
power of appointment within the mean-
ing of § 2041, (ii) the trust purchases the
property with a note, and (iii) the value of
the assets with which the trust was funded
by the grantor is nominal compared to the
value of the property purchased.
(52) Section 2055.—Transfers for
Public, Charitable, and Religious Uses.—
Whether a transfer to a pooled income
fund described in § 642(c)(5) qualifies for
a charitable deduction under § 2055(e)(2)
(A).
(53) Section 2055.—Transfers for
Public, Charitable, and Religious Uses.—
Whether a transfer to a charitable remain-
der trust described in § 664 that provides
for annuity or unitrust payments for one
or two measuring lives or a term of years
qualifies for a charitable deduction under
§ 2055(e)(2)(A).
(54) Section 2501.—Imposition of
Tax.—Whether the sale of property
(including insurance policies) to a trust
by a trust beneficiary will be treated as a
gift for purposes of § 2501 if (i) the ben-
eficiary has a power to withdraw the trust
property (or had such power prior to a
release or modification, but retains other
powers which would cause that person
to be the owner if the person were the
grantor), other than a power which would
constitute a general power of appointment
within the meaning of § 2041, (ii) the trust
purchases the property with a note, and
(iii) the value of the assets with which the
trust was funded by the grantor is nomi-
nal compared to the value of the property
purchased.
(55) Section 2501.—Imposition of
Tax.—Whether the distribution of prop-
erty by a trustee from an irrevocable trust
to another irrevocable trust (sometimes
referred to as a “decanting”) or the modi-
fication of the terms of an irrevocable trust
resulting in a change in beneficial interests
is a gift under § 2501.
(56) Section 2503.—Taxable Gifts.—
Whether the transfer of property to a trust
will be a gift of a present interest in prop-
erty when (i) the trust corpus consists or
will consist substantially of insurance
policies on the life of the grantor or the
grantor’s spouse, (ii) the trustee or any
other person has a power to apply the
trust’s income or corpus to the payment of
premiums on policies of insurance on the
life of the grantor or the grantor’s spouse,
(iii) the trustee or any other person has
a power to use the trust’s assets to make
loans to the grantor’s estate or to purchase
assets from the grantor’s estate, (iv) the
trust beneficiaries have the power to with-
draw, on demand, any additional transfers
made to the trust, and (v) there is a right or
power in any person that would cause the
grantor to be treated as the owner of all or
a portion of the trust under §§ 673 to 677.
(57) Section 2514.—Powers of
Appointment.—If the beneficiaries of
a trust permit a power of withdrawal to
lapse, whether § 2514(e) will be appli-
cable to each beneficiary in regard to the
power when (i) the trust corpus consists
or will consist substantially of insurance
policies on the life of the grantor or the
grantor’s spouse, (ii) the trustee or any
other person has a power to apply the
trust’s income or corpus to the payment of
premiums on policies of insurance on the
life of the grantor or the grantor’s spouse,
(iii) the trustee or any other person has
a power to use the trust’s assets to make
loans to the grantor’s estate or to purchase
assets from the grantor’s estate, (iv) the
trust beneficiaries have the power to with-
draw, on demand, any additional transfers
made to the trust, and (v) there is a right or
power in any person that would cause the
grantor to be treated as the owner of all or
a portion of the trust under §§ 673 to 677.
(58) Section 2522.—Charitable and
Similar Gifts.—Whether a transfer to a
pooled income fund described in § 642(c)
(5) qualifies for a charitable deduction
under § 2522(c)(2)(A).
(59) Section 2522.—Charitable and
Similar Gifts.—Whether a transfer to a
charitable remainder trust described in
§ 664 that provides for annuity or unitrust
payments for one or two measuring lives
or a term of years qualifies for a charitable
deduction under § 2522(c)(2)(A).
(60) Section 2601.—Tax Imposed.—
Whether a trust that is exempt from the
application of the generation-skipping
transfer tax because it was irrevocable on
September 25, 1985, will lose its exempt

status if the situs of the trust is changed
from the United States to a situs outside of
the United States.
(61) Sections 2601 and 2663.—Tax
Imposed; Regulations.—Whether the dis-
tribution of property by a trustee from an
irrevocable GST exempt trust to another
irrevocable trust (sometimes referred to as
a “decanting”) or the modification of the
terms of a GST exempt trust resulting in
a change in beneficial interests causes the
loss of GST exempt status or constitutes a
taxable termination or taxable distribution
under § 2612.
(62) Section 2702.—Special Valuation
Rules in Case of Transfers of Interests in
Trusts.—Whether annuity interests are
qualified annuity interests under § 2702 if
the amount of the annuity payable annu-
ally is more than 50 percent of the initial
net fair market value of the property trans-
ferred to the trust, or if the value of the
remainder interest is less than 10 percent
of the initial net fair market value of the
property transferred to the trust. For pur-
poses of the 10 percent test, the value of
the remainder interest is the present value
determined under § 7520 of the right to
receive the trust corpus at the expiration
of the term of the trust. The possibility that
the grantor may die prior to the expiration
of the specified term is not taken into
account, nor is the value of any reversion
retained by the grantor or the grantor’s
estate.
(63) Section 2702.—Special Valua-
tion Rules in Case of Transfers of Inter-
ests in Trusts.—Whether a trust with one
term holder satisfies the requirements of
§ 2702(a)(3)(A) and § 25.2702-5(c) to be
a qualified personal residence trust.
(64) Section 2702.—Special Valuation
Rules in Case of Transfers of Interests
in Trusts.—Whether the sale of property
(including insurance policies) to a trust by
a trust beneficiary is subject to § 2702 if (i)
the beneficiary has a power to withdraw
the trust property (or had such power prior
to a release or modification, but retains
other powers which would cause that per-
son to be the owner if the person were the
grantor), other than a power which would
constitute a general power of appointment
within the meaning of § 2041, (ii) the trust
purchases the property with a note, and
(iii) the value of the assets with which the
trust was funded by the grantor is nomi-

December 29, 2025 156 Bulletin No. 2026–1
nal compared to the value of the property
purchased.
(65) Section 3121.—Definitions.—
Determinations as to which of two enti-
ties, under common law rules applicable in
determining the employer-employee rela-
tionship, is the employer, when one entity
is treating the worker as an employee.
(66) Section 4947(a)(2).—Split-Inter-
est Trusts.—Whether a split-interest trust
is described in § 4947(a)(2) because it has
no amounts in trust for which a deduc-
tion was allowed under § 170, 545(b)(2),
642(c), 2055, 2106(a)(2), or 2522.
(67) Section 6109.—Identifying Num-
bers.—The proper assignment or reten-
tion of an employer identification number
(“EIN”) in the case of a reorganization
within the meaning of § 368(a)(1)(F) if
the transferor corporation becomes dis-
regarded as an entity separate from its
owner under § 301.7701-3.
(68) Section 7702.—See section
4.01(6), above.
.02 General Areas.
(1) Any matter in which the determi-
nation requested is primarily one of fact
(for example, market value of property,
or whether an interest in a corporation is
to be treated as stock or indebtedness).
Although it is generally inappropriate
for the Service to issue a letter ruling
on whether an interest in a corporation
is stock or indebtedness, there may be
instances in which the Service may issue
a letter ruling. For example, the Service
may issue a letter ruling with respect to
an instrument issued by a domestic cor-
poration if (i) the taxpayer believes that
the facts strongly support the classifica-
tion of the instrument as stock, and (ii) the
taxpayer can demonstrate that there are
unique and compelling reasons to justify
the issuance of a letter ruling. Before pre-
paring the letter ruling request, the tax-
payer should call the Office of Associate
Chief Counsel having jurisdiction for the
matters on which the taxpayer is seeking
a letter ruling to discuss whether the Ser-
vice will consider issuing a letter ruling
for a particular factual situation. To deter-
mine which Associate office has jurisdic-
tion over a particular issue, see section 3
of Rev. Proc. 2026-1, this Bulletin. For a
list of telephone numbers for the differ-
ent Associate offices, see section 10.07 of
Rev. Proc. 2026-1, this Bulletin.

(2) Situations in which the requested
ruling deals with only part of an integrated
transaction. Generally, a letter ruling will
not be issued on only part of an integrated
transaction. If, however, a part of a trans-
action falls under a no-rule area, a letter
ruling on other parts of the transaction
may be issued. Before preparing the letter
ruling request, the taxpayer should call the
Office of Associate Chief Counsel having
jurisdiction for the matters on which the
taxpayer is seeking a letter ruling to dis-
cuss whether a letter ruling will be issued
on part of the transaction. To determine
which Associate office has jurisdiction
over a particular issue, see section 3 of
Rev. Proc. 2026-1, this Bulletin. For a
list of telephone numbers for the differ-
ent Associate offices, see section 10.07 of
Rev. Proc. 2026-1, this Bulletin.
(3) Situations in which two or more
items or sub-methods of accounting
are interrelated. If two or more items or
sub-methods of accounting are inter-
related, ordinarily a letter ruling will
not be issued on a change in accounting
method involving only one of the items or
sub-methods.
(4) The tax effect of any transaction to
be consummated at some indefinite future
time.
(5) Any matter dealing with the ques-
tion of whether property is held primar-
ily for sale to customers in the ordinary
course of a trade or business.
(6) The tax effect of a transaction if
any part of the transaction is involved in
litigation among the parties affected by
the transaction, except for transactions
involving bankruptcy reorganizations.
(7) (a) Situations in which the taxpayer
or a related party is domiciled or organized
in a foreign jurisdiction with which the
United States does not have an effective
mechanism for obtaining tax information
with respect to civil tax examinations and
criminal tax investigations, which would
preclude the Service from obtaining infor-
mation located in such jurisdiction that
is relevant to the analysis or examination
of the tax issues involved in the ruling
request.
(b) The provisions of subsection (a)
above do not apply if the taxpayer or
affected related party (i) consents to the
disclosure of all relevant information
requested by the Service in processing

the ruling request or in the course of an
examination in order to verify the accu-
racy of the representations made and to
otherwise analyze or examine the tax
issues involved in the ruling request, and
(ii) waives all claims to protection of bank
or commercial secrecy laws in the foreign
jurisdiction with respect to the informa-
tion requested by the Service. In the event
the taxpayer’s or related party’s consent to
disclose relevant information or to waive
protection of bank or commercial secrecy
is determined by the Service to be ineffec-
tive or of no force and effect, then the Ser-
vice may retroactively rescind any ruling
rendered in reliance on such consent.
(8) A matter involving the Federal tax
consequences of any proposed Federal,
state, local, municipal, or foreign legis-
lation. The Service may provide general
information in response to an inquiry.
However, the Office of Associate Chief
Counsel (EEE) may issue letter rulings
regarding the effect of proposed state,
local, or municipal legislation upon an
eligible deferred compensation plan under
§ 457(b) provided that the letter ruling
request relating to the plan complies with
the other requirements of Rev. Proc. 2026-
1, this Bulletin.
(9) Except with respect to issues under
§§ 332, 351, 355, 368, 1036, and related
operative provisions, a letter ruling will
not be issued with respect to an issue that
is clearly and adequately addressed by
statute, regulations, decision of a court,
revenue rulings, revenue procedures,
notices, or other authority published in the
Internal Revenue Bulletin (Comfort Rul-
ing). However, an Associate office may
in its discretion issue a Comfort Ruling if
the Associate office is otherwise ruling on
another issue arising in the same transac-
tion.
(10) Whether an amount received (in
periodic payments or as a lump sum) in
connection with a legal action or a settle-
ment of a legal action is properly allocated
(including an allocation of all payments to
one category) to recovery of capital, com-
pensatory damages, punitive damages,
dividends, interest, back pay, etc., for Fed-
eral tax purposes.
(11) The treatment or effects of hook
equity, including as a result of its issu-
ance, ownership, or redemption. This
section 4.02(11) ordinarily will not apply

Bulletin No. 2026–1 157 December 29, 2025
if (i) an interest’s status as hook equity
is only transitory, such as in a triangular
reorganization, or (ii) the treatment of the
hook equity is not relevant to the treat-
ment of the overall transaction and issue
presented. For this purpose, “hook equity”
means an ownership interest in a business
entity (such as stock in a corporation)
that is held by another business entity in
which at least 50 percent of the interests
(by vote or value) in such latter entity are
held directly or indirectly by the former
entity. However, if an entity directly or
indirectly owns all of the equity interests
in another entity, the equity interests in the
latter entity are not hook equity.
(12) Whether a tax-qualified plan sat-
isfies the requirements for qualification
under §§ 401 through 420 and § 4975(e)
(7). These matters are generally handled
through the Employee Plans Determina-
tions program as provided in Rev. Proc.
2026-4, this Bulletin, Rev. Proc. 2022-40,
2022-47 I.R.B. 487, and Rev. Proc. 2023-
37, 2023-51 I.R.B. 1491. Notwithstanding
the preceding sentence, the Office of Asso-
ciate Chief Counsel (EEE) may issue a rul-
ing if (i) the taxpayer has demonstrated to
the satisfaction of the Office of Associate
Chief Counsel (EEE) that the qualifica-
tion issue involved is unique and requires
immediate guidance, (ii) as a practical mat-
ter, it is not likely that such issue will be
addressed through the determination letter
process, and (iii) the Office determines that
it is in the interest of good tax administra-
tion to provide guidance to the taxpayer
with respect to such qualification issue.
(13) Any issue that is being considered
by the Pension Benefit Guaranty Corpo-
ration (“PBGC”) or the Department of
Labor (“DOL”), and involves the same
taxpayer, will be issued at the discretion
of the Office of Associate Chief Counsel
(EEE).
SECTION 5. AREAS UNDER
STUDY IN WHICH RULINGS OR
DETERMINATION LETTERS
WILL NOT BE ISSUED UNTIL THE
SERVICE RESOLVES THE ISSUE
THROUGH PUBLICATION OF A
REVENUE RULING, A REVENUE
PROCEDURE, REGULATIONS, OR
OTHERWISE
.01 Specific Questions and Problems.
(1) Sections 302 and 304.—Distribu-
tions in Redemption of Stock; Redemp-
tion Through Use of Related Corpora-
tions.—Treatment of basis in a § 302 or
§ 304 redemption. See Withdrawal of
Notice of Proposed Rulemaking published
in the Federal Register (84 FR 11686) on
March 28, 2019.
(2) Sections 351, 358, and 362.—
Transfer to Corporation Controlled by
Transferor; Basis to Distributees; Basis
to Corporations.—The issues described
as being under study in Rev. Rul. 2006-2,
2006-1 C.B. 261.
(3) Section 401.—Qualified Pension,
Profit-Sharing, and Stock Bonus Plans.—
Whether a program providing a limited
period during which certain retirees who
are currently receiving lifetime annuity
payments from a qualified pension plan
may elect to convert their annuities into
lump sums that are payable immediately
(sometimes referred to as a “retiree lump-
sum window”) complies with the qual-
ification requirements under § 401. See
Notice 2019-18, 2019-13 I.R.B. 915, Part
III, which provides that the IRS will not
issue private letter rulings with regard to
retiree lump-sum windows. However,
if a taxpayer is eligible to apply for and
receive a determination letter, the IRS will
no longer include a caveat expressing no
opinion regarding the tax consequences of
such a window in the letter. See Rev. Proc.
2026-4, this Bulletin, for the procedures
that apply to requests for determination
letters under the jurisdiction of the Com-
missioner, Tax Exempt and Government
Entities Division, Employee Plans Rul-
ings and Agreements.
(4) Section 613A.—Limitations on Per-
centage Depletion in Case of Oil and Gas
Wells.—Whether the sale of oil or gas, or
any product derived from oil or gas, is a
bulk sale for purposes of § 613A(d)(2).
(5) Section 671.—Trust Income, Deduc-
tions, and Credits Attributable to Grant-
ors and Others as Substantial Owners.—
Whether the grantor will be considered the
owner of any portion of a transfer in trust
under §§ 673 to 677 that is purported to be
an incomplete gift under § 2511, specifi-
cally including, but not limited to, a transfer
to a trust providing for distributions at the
direction of a committee to the donor and
the committee members either by unani-
mous consent of the committee members
or a majority of the committee members
with the consent of the donor.
(6) Section 678.—Person Other than
Grantor Treated as Substantial Owner.—
Whether the beneficiaries of a trust will
be considered the owners of any portion
of such trust when two or more of such
beneficiaries have the power to distrib-
ute income or principal to themselves by
unanimous consent.
(7) Section 1014.—Basis of Property
Acquired from a Decedent.—Whether
the assets in a grantor trust receive a
§ 1014 basis adjustment at the death of
the deemed owner of the trust for income
tax purposes when those assets are not
includible in the gross estate of that owner
under chapter 11 of subtitle B of the Code.
(8) Section 1202.—Partial Exclusion
for Gain from Certain Small Business
Stock.—Whether a corporation meets
the active business requirement under
§ 1202(e).
(9) Section 2036.—Transfers with
Retained Life Estate.—Whether the cor-
pus of a trust will be included in a grant-
or’s estate when the trustee of the trust is
a private trust company owned partially
or entirely by members of the grantor’s
family.
(10) Section 2038.—Revocable Trans-
fers.—Whether the corpus of a trust will
be included in a grantor’s estate when the
trustee of the trust is a private trust com-
pany owned partially or entirely by mem-
bers of the grantor’s family.
(11) Section 2041.—Powers of
Appointment.—Whether the corpus of a
trust will be included in an individual’s
estate when the trustee of the trust is a
private trust company owned partially or
entirely by members of the individual’s
family.
(12) Sections 2041 and 2514.—Powers
of Appointment.—Whether the benefi-
ciaries of a trust hold general powers of
appointment over any portion of a trans-
fer to a trust when (i) two or more of such
beneficiaries have the power to distrib-
ute income or principal to themselves by
unanimous consent and without the con-
sent of the donor, and either (ii) such ben-
eficiaries must be replaced upon the lapse
of their powers as the result of death or
otherwise or (iii) all of such beneficiaries’
powers described by (i) lapse upon the
death of any one of the beneficiaries.

December 29, 2025 158 Bulletin No. 2026–1
(13) Section 2511.—Transfers in Gen-
eral.—Whether a transfer in trust that is
purported not to be considered owned by
the grantor under § 671 is an incomplete
gift, specifically including, but not limited
to, a transfer to a trust providing for dis-
tributions at the direction of a committee
to the donor and the committee members
either by unanimous consent of the com-
mittee members or a majority of the com-
mittee members with the consent of the
donor.
(14) Section 2514.—See section
5.01(12), above.
(15) Sections 4966 and 4967.—Taxes
on Taxable Distributions; Taxes on Pro-
hibited Benefits.—Issues involving inter-
pretation of §§ 4966 and 4967 regarding
distributions from donor advised funds.
.02 General Areas.
None at this time.
SECTION 6. AREAS COVERED
BY AUTOMATIC APPROVAL
PROCEDURES IN WHICH
RULINGS WILL NOT ORDINARILY
BE ISSUED
.01 Section 338.—Certain Stock
Purchases Treated as Asset Acquisi-
tions.—All requests for an extension of
time under § 301.9100-3 within which to
make an election under § 338(g) or (h)
(10) where the Service has provided an
administrative procedure to seek such
an extension. See Rev. Proc. 2003-33,
2003-1 C.B. 803 (extension automati-
cally granted to certain persons required
to file Form 8023 to make a valid § 338
election that have not filed Form 8023 by
its due date).
.02 Section 442.—Change of Annual
Accounting Period.—All requests for
a change in annual accounting period
where the Service has provided an auto-
matic change procedure for obtaining
such a change in annual accounting
period. See Rev. Proc. 2002-39, 2002-1
C.B. 1046 (general procedures for prior
approval), as clarified and modified by
Notice 2002-72, 2002-2 C.B. 843, and
modified by Rev. Proc. 2003-34, 2003-1
C.B. 856, and Rev. Proc. 2018-17,
2018-9 I.R.B. 384; Rev. Proc. 2006-45,
2006-2 C.B. 851 (certain corporations),
as clarified and modified by Rev. Proc.
2007-64, 2007-2 C.B. 818, and modified

by Rev. Proc. 2018-17, 2018-9 I.R.B.
384; Rev. Proc. 2006-46, 2006-2 C.B.
859 (partnership, S corporation, personal
service corporation, or trust); and Rev.
Proc. 2003-62, 2003-2 C.B. 299 (individ-
ual seeking a calendar year).
.03 Section 446.—General Rule for
Methods of Accounting.—Except as oth-
erwise specifically provided in applicable
procedures published in the Internal Rev-
enue Bulletin, all requests for a change in
method of accounting where the Service
has provided an automatic change request
procedure for obtaining such a change in
method of accounting. See the automatic
change request procedures listed in sec-
tion 9.22 of Rev. Proc. 2026-1, this Bul-
letin.
.04 Section 461.—General Rule for
Taxable Year of Deduction.—All requests
for making or revoking an election under
§ 461 where the Service has provided an
administrative procedure for making or
revoking such an election under § 461. See
Rev. Proc. 92-29, 1992-1 C.B. 748 (deal-
ing with the use of an alternative method
for including in basis the estimated cost of
certain common improvements in a real
estate development).
.05 Section 704(c).—Contributed
Property.—Requests from Qualified Mas-
ter Feeder Structures, as described in sec-
tion 4.02 of Rev. Proc. 2001-36, 2001-1
C.B. 1326, for permission to aggregate
built-in gains and losses from contributed
qualified financial assets for purposes of
making § 704(c) and reverse § 704(c) allo-
cations.
.06 Section 1362.—Election; Revo-
cation; Termination.—All situations in
which an S corporation qualifies for auto-
matic late S corporation relief under Rev.
Proc. 2013-30, 2013-36 I.R.B. 173.
.07 Sections 1502, 1504, and 1552.—
Regulations; Definitions; Earnings and
Profits.—All requests for waivers or con-
sents on consolidated return issues where
the Service has provided an administra-
tive procedure for obtaining such waivers
or consents on consolidated return issues.
See Rev. Proc. 2014-24, 2014-13 I.R.B.
879 (certain subsidiary members treated
as if they filed a Form 1122 even though
they failed to do so); Rev. Proc. 2002-32,
2002-1 C.B. 959, as modified by Rev.
Proc. 2006-21, 2006-1 C.B. 1050 (cer-
tain corporations seeking reconsolida-

tion within the 5-year period specified
in § 1504(a)(3)(A)); Rev. Proc. 90-39,
1990-2 C.B. 365, as modified by Rev.
Proc. 2006-21, and as clarified by Rev.
Proc. 90-39A, 1990-2 C.B. 367 (certain
affiliated groups of corporations seeking,
for earnings and profits determinations,
to make an election or a change in their
method of allocating the group’s consol-
idated Federal income tax liability); and
Rev. Proc. 89-56, 1989-2 C.B. 643, as
modified by Rev. Proc. 2006-21 (certain
affiliated groups of corporations seek-
ing to file a consolidated return in which
member(s) of the group use a 52-53 week
taxable year).
.08 Section 2010(c)(5)(A).—Election
Required.—All requests filed before the
fifth anniversary of the decedent’s date
of death for an extension of time under
§ 301.9100-3 to make an election under
§ 2010(c)(5)(A), where the Service has
provided an administrative procedure to
seek such an extension. See Rev. Proc.
2022-32, 2022-30 I.R.B. 101 (procedure
providing for an extension of time to
certain taxpayers to make a “portability”
election under § 2010(c)(5)(A)).
.09 Section 7701.—Definitions.—All
requests for an extension of time under
§ 301.9100-3 within which to make
an entity classification election under
§ 301.7701-3 where the Service has pro-
vided an administrative procedure to
seek such an extension. See Rev. Proc.
2009-41, 2009-39 I.R.B. 439 (extension
automatically granted to certain persons
required to file Form 8832 to make a valid
entity classification election that have not
filed Form 8832 by its due date).
SECTION 7. EFFECT ON OTHER
REVENUE PROCEDURES
Rev. Proc. 2025-3, 2025-1 I.R.B. 142,
is superseded.
SECTION 8. EFFECTIVE DATE
This revenue procedure is effective
December 29, 2025.
SECTION 9. PAPERWORK
REDUCTION ACT
The Paperwork Reduction Act of 1995
(44 U.S.C. §§ 3501-3520) (“PRA”) gener-

Bulletin No. 2026–1 159 December 29, 2025
ally requires that a Federal agency obtain
the approval of the Office of Management
and Budget (“OMB”) before collecting
information from the public, whether such
collection of information is mandatory,
voluntary, or required to obtain or retain
a benefit. An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless it displays a valid control number
assigned by the OMB.
This revenue procedure mentions an
information collection in section 2.03.
The procedures for this information col-
lection are contained in Rev. Proc. 2026-
1, this Bulletin, and the associated burden
is approved under OMB control number
1545-1522.
Books or records relating to a col-
lection of information must be retained
as long as their contents may become
material in the administration of any
internal revenue law. Generally, tax
returns and tax return information are
confidential, as required by 26 U.S.C.
§ 6103.
DRAFTING INFORMATION
The principal author of this revenue pro-
cedure is Jonathan Blake of the Office of
Associate Chief Counsel (Corporate). For
further information about this revenue pro-
cedure, please contact Jonathan Blake at
(202) 317-3181 (not a toll-free call) or call
the Associate office contacts listed in sec-
tion 10.07 of Rev. Proc. 2026-1, this Bulle-
tin. See section 3 of Rev. Proc. 2026-1, this
Bulletin to determine which Associate office
has jurisdiction over a particular issue.

December 29, 2025 160 Bulletin No. 2026–1
Rev. Proc. 2026-4
TABLE OF CONTENTS
SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? ...................................166
.01 Purpose of revenue procedure .....................................................................166
.02 Organization of revenue procedure .................................................................166
.03 Other guidance affecting this revenue procedure .......................................................167
.04 Updated annually ...............................................................................170
.05 Possible future updates related to Appeals review ......................................................170
SECTION 2. WHAT CHANGES HAVE BEEN MADE TO REVENUE PROCEDURE 2025-4? ..................171
.01 In general .....................................................................................171
.02 Changes made to Revenue Procedure 2025-4 .........................................................171
PART I. GENERALLY APPLICABLE PROCEDURES
SECTION 3. IN WHAT FORM IS ADVICE PROVIDED BY EMPLOYEE PLANS RULINGS AND
AGREEMENTS?
...........................................................................171
.01 In general .....................................................................................171
.02 Letter ruling ...................................................................................171
.03 Closing agreement ..............................................................................171
.04 Determination letter .............................................................................172
.05 Opinion letter ..................................................................................172
.06 Oral advice ....................................................................................172
.07 Nonbank trustee approval letters ...................................................................173
.08 Compliance statement ...........................................................................173
SECTION 4. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN ADVICE UNDER THIS
PROCEDURE? ............................................................................174
.01 In general .....................................................................................174
.02 Determination Letters ............................................................................174
.03 Letter Rulings ..................................................................................174
.04 Voluntary Closing Agreements ....................................................................174
.05 Other Matters ..................................................................................174
SECTION 5. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT
PROCEDURES? ...........................................................................174
.01 Pre-approved plans ..............................................................................174
.02
Employee Plans Compliance Resolution System ......................................................175
.03 Chief Counsel ..................................................................................175
.04 Letter rulings for requests for minimum funding waivers ................................................175
SECTION 6. WHAT ARE THE GENERAL INSTRUCTIONS FOR REQUESTING LETTER
RULINGS AND DETERMINATION LETTERS FROM EMPLOYEE PLANS RULINGS
AND AGREEMENTS? ......................................................................175
.01 In general .....................................................................................175
.02 Certain information required in requests for letter rulings or determination letters, as applicable .................175
.03 Additional information required in certain circumstances ................................................184
.04 Address to send the request .......................................................................186
.05 Pending letter ruling requests ......................................................................186
.06 When to attach letter ruling to return ................................................................186
.07 How to check on status of request ..................................................................186

Bulletin No. 2026–1 161 December 29, 2025
SECTION 7. WHAT ACTIONS ARE TAKEN IF A REQUEST IS WITHDRAWN OR EMPLOYEE PLANS
RULINGS AND AGREEMENTS DECLINES TO ISSUE A LETTER RULING OR
DETERMINATION LETTER? ................................................................187
.01 In general .....................................................................................187
.02 Notification of appropriate Service official ...........................................................187
.03 Refunds of user fees .............................................................................187
PART II. PROCEDURES FOR DETERMINATION LETTER REQUESTS
PART IIA. REQUESTING DETERMINATION LETTERS
SECTION 8. IN WHAT AREAS ARE DETERMINATION LETTERS ISSUED? ..............................187
.01 Circumstances under which determination letters are issued ..............................................187
.02 Types of requests ...............................................................................188
.03 Areas in which determination letters will not be issued ..................................................189
.04 Determination letter applications ...................................................................190
.05 Review of determination letters ....................................................................190
SECTION 9. WHAT IS THE GENERAL SCOPE OF A DETERMINATION LETTER? ........................190
.01 Scope of this section .............................................................................190
.02 Scope of determination letters ...................................................................190
.03 Design-based safe harbor .........................................................................191
.04 Governmental plans under § 414(d) .................................................................191
.05 Church plans under § 414(e) ......................................................................191
.06 Tax treatment of certain contributions under § 414(h) ...................................................191
.07 Other limits on scope of determination letter ..........................................................191
.08 Leased employees ...............................................................................192
.09 Partial terminations ..............................................................................192
.10 Publication 794, Favorable Determination Letter ......................................................192
SECTION 10. WHAT IS THE GENERAL PROCEDURE FOR REQUESTING DETERMINATION
LETTERS? ...............................................................................192
.01 Scope ........................................................................................192
.02 Complete information required ....................................................................192
.03 Complete copy of plan and applicable amendments required .............................................193
.04 Separate application for each single § 414(l) plan (qualified plans only) ....................................193
.05 Prior letters ....................................................................................193
.06 Plans involving mergers (qualified plans only) ........................................................193
.07 User fees ......................................................................................193
.08 Interested party/person notification and comment ......................................................193
.09 Contrary authority must be distinguished .............................................................194
.10 Employer-employee relationship ...................................................................194
.11 Incomplete applications ..........................................................................194
.12 Effect of failure to disclose material fact .............................................................195
.13 Where to file requests ............................................................................195
.14 Submission of related plans .......................................................................195
.15 Withdrawal of requests ...........................................................................195
.16 Right to status conference ........................................................................195
.17 How to request status conference ...................................................................195
SECTION 11. WHAT IS THE PROCESS FOR REQUESTING DETERMINATION LETTERS FOR
INDIVIDUALLY DESIGNED PLANS?
......................................................196
.01 Requesting determination letters ...................................................................196
.02 Forms ........................................................................................196
.03 Application must include a copy of plan and amendments ...............................................197
.04 Restatements required ...........................................................................197
.05
Section 414(x) combined plans ....................................................................197

December 29, 2025 162 Bulletin No. 2026–1
SECTION 12. WHEN MAY AN ADOPTER OF A PRE-APPROVED PLAN (STANDARDIZED OR
NONSTANDARDIZED) SUBMIT A DETERMINATION LETTER APPLICATION? ................197
.01 Eligibility to apply for a determination letter for a Cycle 4 qualified pre-approved plan under Rev. Proc. 2023-37 ...197
.02 Eligibility to apply for a determination letter for a Cycle 2 § 403(b) pre-approved plan under Rev. Proc. 2021-37
and Rev. Proc. 2023-37 ..........................................................................198
.03 Determination letter applications on Form 5307 .......................................................198
.04 Determination letter applications on Form 5300 .......................................................198
.05 Scope of review ................................................................................200
.06 Submission period for pre-approved plans ............................................................200
.07 Reliance on a favorable opinion letter equivalent to determination letter ....................................200
.08 Restatement rule ................................................................................201
SECTION 13. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR FORM 5307? .....201
.01 Scope ........................................................................................201
.02 Form 5307 filing procedures ......................................................................201
.03 Deviations from language of approved plan ..........................................................202
.04 Adoption of plan prior to date of plan’s letter .........................................................202
.05 Timing of determination letter applications for adopting employers of pre-approved plans .....................202
SECTION 14.
WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR MULTIPLE
EMPLOYER PLANS (QUALIFIED PLANS ONLY)? .........................................202
.01 Scope ........................................................................................202
.02 Applicant must request letter for plan in the name of the controlling member ................................202
.03 Where to file requests ............................................................................203
.04 Addition of employers ...........................................................................203
SECTION 15. WHAT ARE THE PROCEDURES FOR FILING A REQUEST FOR A DETERMINATION
UPON TERMINATION OR DISCONTINUANCE OF CONTRIBUTIONS, NOTICE OF
MERGER, CONSOLIDATION, ETC.? ......................................................203
.01 Scope ........................................................................................203
.02 Required forms .................................................................................203
.03 Supplemental information ........................................................................204
.04 Compliance with Title IV of ERISA ................................................................204
.05 Termination prior to time for amending for change in law ...............................................204
.06 Restatement not required for terminating plan .........................................................205
SECTION 16. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR
GROUP TRUSTS? ........................................................................205
.01 Scope ........................................................................................205
.02 Required information ............................................................................205
.03
Required forms .................................................................................205
SECTION 17. WHAT ARE THE PROCEDURES FOR FILING A REQUEST FOR A DETERMINATION OF
LEASED EMPLOYEE STATUS (QUALIFIED PLANS ONLY)? ...............................206
.01 Scope ........................................................................................206
.02 Employer must request the determination under § 414(n) ................................................206
.03 Forms ........................................................................................206
.04 Employer is responsible for determining continuing status under § 414(n) ..................................206
.05 Pre-approved plans ..............................................................................206
.06 Required information for § 414(n) determination ......................................................206
SECTION 18.
WHAT ARE THE PROCEDURES FOR REQUESTING § 401(h) AND § 420 DETERMINATION
LETTERS? ...............................................................................207
.01 Scope ........................................................................................207
.02 Required information for § 401(h) determination ......................................................207
.03 Required information for § 420 determination .........................................................207

Bulletin No. 2026–1 163 December 29, 2025
PART IIB. INTERESTED PARTY AND INTERESTED PERSON NOTICE AND COMMENT
SECTION 19A. WHAT RIGHTS TO NOTICE AND COMMENT DO INTERESTED PARTIES HAVE
(QUALIFIED PLANS ONLY)? ............................................................209
.01 Rights of interested parties .......................................................................209
.02 Comments by interested parties ....................................................................209
.03 Requests for DOL to submit comments .............................................................210
.04 Right to comment if DOL declines to comment .......................................................211
.05 Confidentiality of comments ......................................................................211
.06 Availability of comments ........................................................................211
.07 When comments are deemed made .................................................................211
SECTION 19B. WHAT NOTICE REQUIREMENTS APPLY TO INTERESTED PERSONS
(§ 403(b) PLANS ONLY)? .................................................................212
.01 Requirement to notify interested persons .............................................................212
.02 Comments by interested persons ...................................................................212
.03 When comments are deemed made .................................................................213
.04 Section 19B is not applicable to plan sponsors of governmental plans ......................................213
SECTION 20A.
WHAT ARE THE GENERAL RULES FOR NOTICE TO INTERESTED PARTIES
(QUALIFIED PLANS ONLY)? ............................................................213
.01 Notice to interested parties .......................................................................213
.02 Time when notice must be given ...................................................................213
.03 Content of notice ...............................................................................213
.04 Procedures for making information available to interested parties .........................................214
.05 Information to be made available to interested parties ...................................................214
.06 Special rules if there are fewer than 26 participants ....................................................215
.07 Information described in § 6104(a)(1)(D) should not be included .........................................215
.08 Availability of additional information to interested parties ..............................................215
.09 Availability of notice to interested parties ............................................................216
SECTION 20B. WHAT ARE THE GENERAL RULES FOR NOTICE TO INTERESTED PERSONS
(§ 403(b) PLANS ONLY)? ................................................................216
.01 Notice to interested persons .......................................................................216
.02 Time when notice must be given ...................................................................216
.03 Content of notice ...............................................................................216
.04 Information to be made available to interested persons ..................................................217
.05 Information described in § 6110(c) should not be included ...............................................217
.06 Section 20B is not applicable to plan sponsors of governmental plans ....................................217
PART IIC. PROCESSING DETERMINATION LETTER REQUESTS
SECTION 21.
HOW DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS HANDLE
DETERMINATION LETTER REQUESTS? .................................................217
.01 Oral advice ....................................................................................217
.02 Conferences ...................................................................................218
.03 Determination letter based solely on administrative record (qualified plans only) .............................218
.04 Notice of final determination ......................................................................219
.05 Issuance of the notice of final determination (qualified plans only). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .219
SECTION 22. WHAT ARE THE STEPS FOR EXHAUSTING ADMINISTRATIVE REMEDIES
(QUALIFIED PLANS ONLY)?
.............................................................219
.01 In general .....................................................................................219
.02 Steps for exhausting administrative remedies .........................................................219
.03 Applicant’s request for § 7805(b) relief ..............................................................220
.04 Interested parties ................................................................................220
.05
Deemed exhaustion of administrative remedies ........................................................220

December 29, 2025 164 Bulletin No. 2026–1
.06 Service must have reasonable time to act on appeal ....................................................220
.07 Service must have reasonable time to act on request for § 7805(b) relief ....................................220
SECTION 23. WHAT EFFECT WILL A DETERMINATION LETTER HAVE? ..............................220
.01 May be relied on subject to limitations ..............................................................220
.02 Scope of reliance on determination letter .............................................................220
.03 Effect of subsequent publication of revenue ruling, etc. .................................................221
.04 Effect of subsequent amendment by employer .........................................................221
.05 Revocation or modification of a determination letter ....................................................222
.06 Determination letter revoked or modified based on material change in facts applied retroactively ................222
.07 Not otherwise generally revoked or modified retroactively ...............................................222
.08 Taxpayer may request that retroactive effect of revocation or modification be limited under § 7805(b) ............222
PART III. PROCEDURES FOR LETTER RULING REQUESTS
PART IIIA. REQUESTING LETTER RULINGS
SECTION 24. UNDER WHAT CIRCUMSTANCES DOES EMPLOYEE PLANS RULINGS AND
AGREEMENTS ISSUE LETTER RULINGS? ................................................223
.01
Scope limited to issues specified ...................................................................223
.02 Generally not in employee plans qualification matters ..................................................224
.03 Request to Employee Plans Rulings and Agreements for extension of time for making an election or for
other relief under § 301.9100-1. ....................................................................224
.04 Issuance of a letter ruling before the issuance of a regulation or other published guidance ......................225
.05 Issues in prior return .............................................................................225
.06 Generally not to business associations or groups .......................................................226
.07 Generally not to foreign governments ...............................................................226
.08 Generally not on federal tax consequences of proposed legislation .........................................226
SECTION 25. UNDER WHAT CIRCUMSTANCES DOES EMPLOYEE PLANS RULINGS AND
AGREEMENTS HAVE DISCRETION TO ISSUE LETTER RULINGS? ........................226
.01 Ordinarily not in certain areas because of factual nature of the problem .....................................226
.02 No “comfort” letter rulings ........................................................................226
.03 Not on alternative plans or hypothetical situations .....................................................226
.04 Ordinarily not on part of an integrated transaction .....................................................226
.05 Not on partial terminations of employee plans .........................................................226
.06 Law requires a letter ruling ........................................................................227
.07 Issues under consideration by the PBGC or the DOL ...................................................227
.08 Domicile in a foreign jurisdiction ...................................................................227
SECTION 26. WHAT IS THE PROCEDURE FOR REQUESTING A LETTER RULING FROM
EMPLOYEE PLANS RULINGS AND AGREEMENTS? .......................................227
.01 General procedures for requesting a letter ruling .......................................................227
.02 Specific additional procedures apply to certain letter ruling requests .......................................227
PART IIIB. PROCESSING LETTER RULING REQUESTS
SECTION 27. HOW DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS HANDLE LETTER
RULING REQUESTS? ....................................................................228
.01 In general .....................................................................................228
.02 Is not bound by informal opinion expressed ..........................................................228
.03
Will return any letter ruling request mistakenly sent to wrong address ......................................228
.04 Tells taxpayer if request lacks essential information during initial contact ...................................228
.05 Information must be submitted within 30 calendar days .................................................228
.06 Requires prompt submission of additional information requested after initial contact ..........................228
.07 Encourages use of fax, Taxpayer Digital Communications Secure Messaging, and the IRS Document Upload Tool ..229
.08 Where to send additional information ...............................................................229

Bulletin No. 2026–1 165 December 29, 2025
.09 Number of copies of additional information to be submitted ..............................................229
.10 Extension of 30-day or 21-day period may be granted if justified .........................................229
.11 Case closed if taxpayer does not submit additional information ...........................................229
.12 Near the completion of the ruling process, advises taxpayer of conclusions and, if Employee Plans Rulings and
Agreements will rule adversely, offers the taxpayer the opportunity to withdraw the letter ruling request ..........230
.13 May request draft of proposed letter ruling near the completion of the ruling process ..........................230
SECTION 28. HOW DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS SCHEDULE
CONFERENCES WITH TAXPAYERS? .....................................................230
.01 Schedules a conference if requested by taxpayer .......................................................230
.02 Permits taxpayer one conference of right .............................................................231
.03 Disallows verbatim recording of conferences .........................................................231
.04 Makes tentative recommendations on substantive issues .................................................231
.05 May offer additional conferences ...................................................................231
.06 Requires written confirmation of information presented at conference ......................................232
.07 May schedule a pre-submission conference ...........................................................232
.08 May schedule a conference to be held by telephone ....................................................232
SECTION 29. WHAT EFFECT WILL A LETTER RULING HAVE? ........................................232
.01
Has same effect as a determination letter .............................................................232
.02 Will not apply to another taxpayer ..................................................................232
.03 Will be used by the Service in examining the taxpayer’s return ...........................................232
.04 May be revoked or modified if found to be in error .....................................................233
.05 Letter ruling revoked or modified based on material change in facts applied retroactively ......................234
.06 Not otherwise generally revoked or modified retroactively ...............................................234
.07 Will not apply to a similar transaction in same year or any other year ......................................234
.08 Retroactive effect of revocation or modification applied to a continuing action or series of actions ...............234
.09 May be retroactively revoked or modified if the transaction is completed without reliance on the letter ruling .......234
.10 Taxpayer may request that retroactivity be limited .....................................................235
PART IV. USER FEES
SECTION 30. WHAT ARE THE USER FEE REQUIREMENTS FOR REQUESTING ADVICE FROM
EMPLOYEE PLANS RULINGS AND AGREEMENTS? .......................................235
.01 Legislation authorizing user fees ...................................................................235
.02 Requests to which user fees apply ..................................................................235
.03 Requests and other actions that do not require the payment of a user fee ....................................235
.04 Exemptions from the user fee requirements ...........................................................235
.05 User fees under EPCRS ..........................................................................236
.06 Requests involving multiple offices, fee categories, issues, transactions, or entities ............................236
.07 Method of payment ..............................................................................237
.08 Transmittal forms ...............................................................................237
.09 Effect of nonpayment or payment of incorrect amount ..................................................238
.10 Refunds of user fees .............................................................................238
.11 Request for reconsideration of user fee ..............................................................240
SECTION 31. WHERE TO SUBMIT REQUESTS FOR LETTER RULINGS, OPINION LETTERS,
ADVISORY LETTERS, DETERMINATION LETTERS, AND COMPLIANCE
STATEMENTS FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS? ................240
.01 Letter rulings and opinion letters ...................................................................240
.02 Determination letters – electronic submissions only ....................................................241
.03
Opinion and advisory letters – electronic submissions only ..............................................242
.04 VCP compliance statements – electronic submissions only ...............................................242
SECTION 32. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS? ......242

December 29, 2025 166 Bulletin No. 2026–1
SECTION 33. EFFECTIVE DATE .......................................................................242
SECTION 34. PAPERWORK REDUCTION ACT .........................................................242
DRAFTING INFORMATION ...........................................................................243
APPENDIX A SCHEDULE OF USER FEES ..............................................................244
.01 Letter ruling requests ............................................................................244
.02 Opinion letters on prototype IRAs, SEP arrangements, SIMPLE IRAs, SIMPLE IRA Plans, Roth IRAs,
and dual-purpose IRAs (until further notice, Announcement 2022-6 temporarily suspends the issuance of
opinion letters on IRAs) ..........................................................................244
.03 Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2017-41 (§ 401(a)) .....................244
.04 Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2021-37 (§ 403(b)) ....................244
.05 Opinion letters on § 403(b) prototype plans pursuant to Rev. Proc. 2013-22 and Rev. Proc. 2014-28 .............244
.06 Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2023-37 (§ 401(a)) .....................244
.07 Advisory letters on § 403(b) VS plans pursuant to Rev. Proc. 2013-22 and Rev. Proc. 2014-28 ..................245
.08 Determination letters ............................................................................245
.09 User fees for VCP submissions under EPCRS Revenue Procedure 2021-30 .................................245
APPENDIX B1 SAMPLE NOTICE TO INTERESTED PARTIES (QUALIFIED PLANS)
......................247
APPENDIX B2 SAMPLE NOTICE TO INTERESTED PERSONS (403(b) PLANS) ............................249
APPENDIX C CHECKLIST FOR § 401(h) AND § 420 DETERMINATION LETTERS .........................251
APPENDIX D SAMPLE FORMAT FOR A LETTER RULING REQUEST FROM EMPLOYEE PLANS
RULINGS AND AGREEMENTS ...........................................................253
APPENDIX E CHECKLIST FOR LETTER RULINGS FROM EMPLOYEE PLANS RULINGS AND
AGREEMENTS ..........................................................................255
APPENDIX F ADDITIONAL CHECKLIST FOR NONBANK TRUSTEE APPLICATIONS ....................257
SECTION 1. WHA
T IS
THE PURPOSE OF THIS
REVENUE PROCEDURE?
Purpose of revenue
pr
ocedure
.01 This revenue procedure explains how the Internal Revenue Service (Service) provides advice
to taxpayers
on issues under the jurisdiction of the Commissioner, Tax Exempt and Government
Entities Division, Employee Plans Rulings and Agreements Office (Employee Plans Rulings and
Agreements). It also details the types of advice available to taxpayers, and the procedures for
requesting and receiving such advice.
Organization of revenue
procedure
.02
(1) Part I of this revenue procedure sets forth general information about the types of advice
provided by Employee Plans Rulings and Agreements and the procedures that apply to both
requests for determination letters and requests for private letter rulings. Part II contains procedures
for determination letters for various types of plans and transactions. Part III contains procedures
for private letter rulings within the jurisdiction of Employee Plans Rulings and Agreements. Part
IV sets forth the rules for user fees that are required to be paid when requesting various types of
advice.

Bulletin No. 2026–1 167 December 29, 2025
(2) Employee Plans Rulings and Agreements issues letter rulings only on certain matters
specified in section 24.01 of this revenue procedure. Rev. Proc. 2026-1, this Bulletin, sets forth
procedures for obtaining letter rulings from the Office of Associate Chief Counsel, including
letter rulings relating to qualified retirement plans, § 403(b) plans, and individual retirement
arrangements (IRAs). Rev. Proc. 2026-2, this Bulletin, sets forth procedures for requesting
technical advice from the Office of Associate Chief Counsel.
Other guidance affecting
this revenue procedure
.03
(1) Guidance applicable to the individually designed determination letter program
(a) Rev.
Proc. 2022-40, 2022-47 IRB 487, provides the circumstances under which a plan
sponsor may submit an individually designed plan determination letter application to Employee
Plans Rulings and Agreements. Under Rev. Proc. 2022-40, an employer sponsoring an individually
designed plan, including a § 403(b) individually designed plan, generally may file a determination
letter application only for initial plan determination, for plan termination, and in certain other
circumstances identified by the Service in guidance published in the Internal Revenue Bulletin.
Plan sponsors may also submit a determination letter application in other specified circumstances,
including a submission for a qualified individually designed Merged Plan, as defined in Rev. Proc.
2022-40.
(b) Each year a Required Amendments List is issued, which establishes the end of the remedial
amendment period and the plan amendment deadline for an individually designed plan with
respect to changes in qualification and § 403(b) requirements that appear on the list. The Required
Amendments List also provides the deadline to adopt interim amendments for adopters of a pre-
approved plan with respect to changes in qualification and § 403(b) requirements that appear
on the list. The 2025 Required Amendments List for Qualified Retirement Plans and § 403(b)
Retirement Plans is set forth in Notice 2025-60, 2025-52 IRB____. See https://www.irs.gov/
retirement-plans/required-amendments-list for all Required Amendments Lists.
(c) Notice 2017-1, 2017-2 IRB 367, provides an exemption from the requirement to pay a user
fee for certain requests to the Service for determination letters with respect to the qualified status
of pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans (ESOPs)
maintained by small employers.
(2) Guidance applicable to pre-approved plans – fourth remedial amendment cycle (Cycle 4) or
a later remedial amendment cycle for defined contribution qualified pre-approved plans
1
; Cycle
4 or a later remedial amendment cycle for defined benefit qualified pre-approved plans
2
; and
third remedial amendment cycle (Cycle 3) or a later remedial amendment cycle for § 403(b) pre-
approved plans.
(a) Rev. Proc. 2023-37, 2023-51 IRB 1491, sets forth the rules regarding qualified pre-approved
plans and § 403(b) pre-approved plans, and combines, conforms, clarifies, and updates rules for
qualified pre-approved plans and § 403(b) pre-approved plans previously set forth in prior revenue
procedures. In general, Rev. Proc. 2023-37 is effective on November 21, 2023. Sections 9 through
24 of Rev. Proc. 2023-37 (regarding procedures for applications for opinion letters) are effective
with respect to:
1
Cycle 4 for defined contribution qualified pre-approved plans began on February 1, 2023.
2
Cycle 4 for defined benefit qualified pre-approved plans began April 1, 2025.

December 29, 2025 168 Bulletin No. 2026–1
(i) a Cycle 4 (or later) defined contribution qualified pre-approved plan;
(ii) a Cycle 4 (or later) defined benefit qualified pre-approved plan; and
(iii) a Cycle 3 (or later) § 403(b) pre-approved plan.
Section 25 of Rev. Proc. 2023-37 (regarding procedures for applications for a determination
letter) is effective with respect to:
(i) an application for a determination letter submitted by an adopting employer with respect to
a Cycle 4 (or later) defined contribution qualified pre-approved plan;
(ii) an application for a determination letter submitted by an adopting employer with respect to
a Cycle 4 (or later) defined benefit qualified pre-approved plan; and
(iii) an application for a determination letter submitted by an adopting employer with respect
to the second remedial amendment cycle (Cycle 2) or a later remedial amendment cycle for a
§ 403(b) pre-approved plan.
(b) Notice 2024-3, 2024-2 IRB 338, sets forth the 2023 Cumulative List, which is used by the
Service in its review of opinion letter applications for defined contribution qualified pre-approved
plans during Cycle 4.
(c) Announcement 2024-38, 2024-50 IRB 1230, in relevant part, announces that the Department
of the Treasury (Treasury Department) and the Service intend to clarify in future guidance that
the restatement rule in Rev. Proc. 2019-39, 2019-42 IRB 945, and Rev. Proc. 2016-37, 2016-29
IRB 136, continues to apply to all pre-approved plans, including Cycle 2 (and future) § 403(b)
pre-approved plans and Cycle 3 (and future) qualified pre-approved plans. See section 12.08 of
this revenue procedure.
(3) Guidance applicable to defined benefit qualified pre-approved plans – Cycle 3
3
(a) Rev. Proc. 2016-37
4
sets forth a system of remedial amendment cycles that applies to
qualified pre-approved plans and the deadlines to submit applications for opinion letters. In
addition, section 15.07 of Rev. Proc. 2016-37 provides a procedural rule regarding restatements.
See section 12.08 of this revenue procedure.
(b) Rev. Proc. 2017-41 modifies the pre-approved program for qualified plans by eliminating the
distinction between master and prototype (M&P) and volume submitter (VS) plans, liberalizing
the types of plans eligible for pre-approved status, and affording greater flexibility in plan design.
In addition, Rev. Proc. 2017-41 sets forth the procedures for obtaining an opinion letter for
qualified pre-approved plans submitted with respect to Cycle 3.
3
Cycle 3 for defined benefit qualified pre-approved plans ended March 31, 2025.
4
For purposes of this revenue procedure, references to Rev. Proc. 2016-37 are to Rev. Proc. 2016-37, as modified by Rev. Proc. 2017-41, 2017-29 IRB 92, Rev. Proc. 2020-40, 2020-38 IRB
575, and Rev. Proc. 2021-38, 2021-38 IRB 425, but not as modified by Rev. Proc. 2022-40 or Rev. Proc. 2023-37.

Bulletin No. 2026–1 169 December 29, 2025
(c) Rev. Proc. 2020-10, 2020-21 IRB 295, provides that Cycle 3 for defined benefit qualified
pre-approved plans began on May 1, 2020, and the on-cycle submission period for providers to
submit opinion letter applications began on August 1, 2020.
(d) Notice 2020-14, 2020-13 IRB 555, sets forth the 2020 Cumulative List, which is used by
the Service in its review of opinion letter applications for defined benefit qualified pre-approved
plans during Cycle 3.
(e) Rev. Proc. 2020-40 modifies Rev. Proc. 2016-37 to provide that the general deadline for
adopting a discretionary amendment made to a qualified pre-approved plan (generally the end of
the plan year for which the plan amendment is put into effect) applies unless a statutory provision,
regulations, or other guidance published in the Internal Revenue Bulletin sets forth a different
deadline.
(f) Rev. Proc. 2021-38 modifies the interim amendment deadline set forth in section 15.04(1) of
Rev. Proc. 2016-37 to provide that an interim amendment made to a pre-approved plan qualified
under § 401(a) is adopted timely if the amendment is adopted by the end of the second calendar
year after the calendar year in which the change in qualification requirements is effective with
respect to the plan. Rev. Proc. 2021-38 applies to disqualifying provisions that are effective with
respect to a plan after December 31, 2020.
(g) Announcement 2023-6, 2023-9 IRB 501, provides that the Service intends to issue opinion
letters with respect to Cycle 3 for defined benefit qualified pre-approved plans by February 28,
2023, or soon thereafter. Announcement 2023-6 also provides that an employer adopting a newly
approved defined benefit plan will be required to adopt the plan document by March 31, 2025, and
that, from April 1, 2023, to March 31, 2025, the Service will accept applications for determination
letters from employers who adopt such plans under Cycle 3 and are otherwise eligible to submit
a determination letter request.
(4) Guidance applicable to § 403(b) pre-approved plans – first remedial amendment cycle
(Cycle 1) and Cycle 2
(a) Rev. Proc. 2017-18, as modified by Notice 2020-35, 2020-25 IRB 948, provides that the last
day of the initial remedial amendment cycle for § 403(b) pre-approved plans was generally June
30, 2020. Consequently, Cycle 2 for § 403(b) pre-approved plans began on July 1, 2020.
(b) Rev. Proc. 2019-39, as modified by Rev. Proc. 2020-40, Notice 2020-35, and Rev. Proc.
2021-37, 2021-38 IRB 385, sets forth a system of recurring remedial amendment periods for
correcting form defects in § 403(b) individually designed plans and § 403(b) pre-approved
plans first occurring after the initial remedial amendment period ends. Rev. Proc. 2019-39
also provides plan amendment deadlines for § 403(b) individually designed and pre-approved
plans. Rev. Proc. 2020-40 modifies Rev. Proc. 2019-39 to provide that the general deadline
for adopting a discretionary amendment made to a § 403(b) pre-approved plan (generally the
end of the plan year for which the plan amendment is put into effect) applies unless a statutory
provision, regulations, or other guidance published in the Internal Revenue Bulletin, sets forth
a different deadline. In addition, section 13.04 of Rev. Proc. 2019-39 provides a procedural
rule regarding restatements for Cycle 1 § 403(b) pre-approved plans. See section 12.08 of this
revenue procedure.
(c) Rev. Proc. 2021-37 provides rules for opinion letter applications submitted with respect to
Cycle 2 for a § 403(b) pre-approved plan.

December 29, 2025 170 Bulletin No. 2026–1
(d) Announcement 2024-38 provides that the Service intends to issue opinion letters with
respect to Cycle 2 for § 403(b) pre-approved plans by November 29, 2024, or soon thereafter.
Announcement 2024-38 also provides that an employer adopting a newly approved § 403(b) plan
will be required to adopt the plan document by December 31, 2026, and that, from January 1,
2025, to December 31, 2026, the Service will accept applications for determination letters from
employers who adopt such plans under Cycle 2 and are otherwise eligible to submit a determination
letter request. Announcement 2024-38 also announces that the Treasury Department and the
Service intend to clarify in future guidance that the restatement rule in Rev. Proc. 2019-39 and
Rev. Proc. 2016-37 continues to apply to all pre-approved plans, including Cycle 2 (and future)
§ 403(b) pre-approved plans and Cycle 3 (and future) qualified pre-approved plans. See section
12.08 of this revenue procedure.
(4) Guidance applicable to the IRA opinion letter program
Announcement 2022-6, 2022-13 IRB 934, temporarily suspends the opinion letter program
for prototype IRAs (traditional, Roth, and SIMPLE IRAs), SEP arrangements (including salary
reduction SEPs (SARSEPs)), and SIMPLE IRA plans. As provided in Announcement 2022-6, the
Service intends to issue a new revenue procedure describing procedures for submitting a request
to the Service for an opinion letter on a prototype IRA, SEP arrangement, or SIMPLE IRA plan
document and will announce when applications may be submitted under the revised prototype
IRA opinion letter program.
(5) Other guidance related to EP determinations programs
(a) Rev. Proc. 2021-30, 2021-31 IRB 172, sets forth the procedures for correcting qualification
and other eligible failures under the Employee Plans Compliance Resolution System (EPCRS).
This includes the Voluntary Correction Program (VCP), the Self Correction Program (SCP)
and Audit Closing Agreement Program (CAP). Submissions made under VCP cannot be made
anonymously; however, requests for a no fee anonymous pre-submission conference are permitted
under specific circumstances.
(b) Notice 2023-43, 2023-24 IRB 919, provides guidance with respect to section 305 of Division
T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 4459 (2022), known
as the SECURE 2.0 Act of 2022 (SECURE 2.0 Act), enacted on December 29, 2022. Section
305 of the SECURE 2.0 Act provides for the expansion of EPCRS, which is currently set forth
in Rev. Proc. 2021-30, and directs the Secretary of the Treasury (Secretary) or the Secretary’s
delegate to revise Rev. Proc. 2021-30, or any successor guidance, to take into account the
provisions of section 305 not later than the date that is two years after the date of enactment of the
SECURE 2.0 Act. Notice 2023-43 is intended to assist taxpayers by providing interim guidance
in advance of an update to Rev. Proc. 2021-30.
Updated annually
.04 This revenue procedure is updated annually, but it may be modified, amplified, or clarified
during the year.
Possible future updates
related to Appeals review
.05 As part of the implementation of the Taxpayer First Act, Pub. L. 116-25, 133 Stat. 981
(2019), the Service and the Internal Revenue Service Independent Office of Appeals (Independent
Office of Appeals) continue to review current policies and procedures and prior administrative
pronouncements. As a result of this review, there may be additional updates to this revenue
procedure or other forms of guidance.

Bulletin No. 2026–1 171 December 29, 2025
SECTION 2. WHAT
CHANGES HAVE BEEN
MADE TO REVENUE
PROCEDURE 2025-4?

In general
.01 This revenue procedure is a general update of Rev. Proc. 2025-4, 2025-1 IRB 164, which
sets forth general information about the types of advice provided by Employee Plans Rulings
and Agreements; general procedures for letter ruling and determination letter requests; specific
procedures for determination letter requests; and the user fees associated with advice requested
from Employee Plans Rulings and Agreements. Procedures and user fees applicable to advice
provided by the Commissioner, Tax Exempt and Government Entities, Exempt Organizations
Office, are set forth in Rev. Proc. 2026-5, this Bulletin.
Changes made to Revenue
Procedure 2025-4
.02 In addition to minor non-substantive changes, including changes to dates, cross references,
and citations to other revenue procedures, the following changes have been made:
(1) Section 6.02(2)(b) has been revised to state that all Form 5300 series determination letter
requests must be submitted electronically on www.pay.gov.
(2) Sections 7.03 and 30.10(1)(j) have been revised to state that user fees for letter rulings and
determination requests will generally not be refunded if there is an omission of material facts in
the original submission that, had Employee Plans Rulings and Agreements known of the omission
at the time of submission, would have resulted in it declining to rule on all the issues.
PART I. GENERALLY APPLICABLE PROCEDURES
SECTION 3. IN WHAT
FORM IS ADVICE
PROVIDED BY
EMPLOYEE PLANS
RULINGS AND
AGREEMENTS?

In general
.01 Employee Plans Rulings and Agreements provides advice in the form of letter rulings,
closing agreements, compliance statements, determination letters, opinion letters, nonbank trustee
approval letters, and oral advice.
Letter ruling
.02 A “letter ruling” is a written statement issued to a taxpayer by Employee Plans Rulings and
Agreements that interprets and applies the tax laws or any nontax laws applicable to employee
plans to the taxpayer’s specific set of facts. Once issued, a letter ruling may be revoked or modified
for any number of reasons, as described in section 29 of this revenue procedure, unless it is
accompanied by a “closing agreement.”
Closing agreement
.03 A “closing agreement” is a final agreement between the Service and a taxpayer on a
specific issue or liability. It is entered into under the authority in § 7121 and is final unless fraud,
malfeasance, or misrepresentation of a material fact can be shown.
A closing agreement may be entered into if it is advantageous to have the matter permanently
and conclusively closed, or if a taxpayer can show that there are good reasons for an agreement
and that making the agreement will not prejudice the interests of the Government. In appropriate

December 29, 2025 172 Bulletin No. 2026–1
cases, taxpayers may be asked to enter into a closing agreement as a condition to the issuance of
a letter ruling.
In appropriate cases, a closing agreement may be entered into with sponsors of pre-approved
plans.
A closing agreement may also be entered into with respect to retirement plan failures corrected
under EPCRS, as set forth in Rev. Proc. 2021-30 (or its successor).
Determination letter
.04 A “determination letter” is a written statement issued to a taxpayer by Employee Plans
Rulings and Agreements that applies the principles and precedents previously announced to a
specific set of facts. It is issued only if a determination can be made based on clearly established
rules in the statute, a tax treaty, or the regulations, or based on a conclusion in a revenue ruling,
opinion, or court decision that represents the position of the Service, and that specifically answers
the questions presented. Employee Plans Rulings and Agreements issues determination letters on
the qualified status of pension, profit-sharing, stock bonus, annuity, and ESOPs under § 401(a),
403(a), 409, or 4975(e)(7), and (except with respect to an adopting employer of a pre-approved
plan requesting a determination letter under section 12.03 or 12.04(2) of this revenue procedure)
the status for exemption of any related trusts or custodial accounts under § 501(a). Employee Plans
Rulings and Agreements also accepts determination letter applications for § 403(b) individually
designed plans.
Opinion letter
.05
(1) For applications submitted with respect to Cycle 3 for defined contribution qualified pre-
approved plans and defined benefit qualified pre-approved plans, an opinion letter is a written
statement issued by Employee Plans Rulings and Agreements to a provider or mass submitter as
to the qualification in form of a pre-approved plan under § 401(a), § 403(a), or both §§ 401(a)
and 4975(e)(7). See Rev. Proc. 2017-41.
(2) For applications submitted with respect to Cycle 4 (and subsequent cycles) for defined
contribution qualified pre-approved plans and defined benefit qualified pre-approved plans, an
opinion letter is a written statement issued by Employee Plans Rulings and Agreements to a provider
or mass submitter as to the qualification in form of a pre-approved plan under § 401(a), 403(a),
409, or 4975(e)(7). See Rev Proc. 2023-37.
(3) An opinion letter will also be issued as to the acceptability of the form of a § 403(b) pre-
approved plan for Cycle 2. See Rev. Proc. 2021-37.
(4) Announcement 2022-6 temporarily suspends the opinion letter program for prototype
IRAs (traditional, Roth, and SIMPLE IRAs), SEP arrangements (including salary reduction SEPs
(SARSEPs)), and SIMPLE IRA plans. Under the IRA prototype program, an opinion letter will be
issued concerning the conformance of a prototype trust, custodial account, or individual annuity
with the requirements of § 408(a), (b), (k), or (p) or § 408A, as applicable. See Rev. Proc. 87-50,
1987-2 CB 647; Rev. Proc. 91-44, 1991-2 CB 733; Rev. Proc. 92-38, 1992-1 CB 859; Rev. Proc.
97-29, 1997-1 CB 698; Rev. Proc. 98-59, 1998-2 CB 729; Rev. Proc. 2002-10, 2002-1 CB 401;
and Rev. Proc. 2010-48, 2010-50 IRB 828 (pre-approved IRAs).
Oral advice
.06 Oral advice is advisory only and is not binding on the Service.

Bulletin No. 2026–1 173 December 29, 2025
(1) No oral rulings and no
written rulings in response
to oral requests.
The Service does not orally issue rulings or determinations, nor does it issue letter rulings or
determination letters in response to oral requests from taxpayers. Service employees ordinarily
will discuss with taxpayers or their representatives inquiries about whether the Service will rule
on particular issues and about procedural matters regarding the submission of requests for letter
rulings or determination letters.
(2) Discussion possible on
substantive issues.
At the discretion of the Service and as time permits, Service employees may also discuss
substantive issues with taxpayers or their representatives. Such a discussion will not bind the
Service or the Office of Associate Chief Counsel, and it cannot be relied upon as a basis for
obtaining retroactive relief under the provisions of § 7805(b).
Service employees who are not directly involved in the examination, appeal, or litigation of
particular substantive tax issues will not discuss those issues with taxpayers or their representatives
unless the discussion is coordinated with Service employees who are directly involved in the
matter. The taxpayer or the taxpayer’s representative ordinarily will be asked whether an oral
request for advice or information relates to a matter pending before another office of the Service
or before a Federal court.
If a tax issue is not under examination, in the Independent Office of Appeals, or in litigation,
the tax issue may be discussed even though the issue is affected by a nontax issue pending in
litigation.
A taxpayer may seek oral technical guidance from a Service employee in a field office or service
center when preparing a return or report.
The Service does not respond to letters seeking to confirm the substance of oral discussions, and
the absence of a response to such a letter is not a confirmation.
Nonbank trustee approval
letters
.07 A “nonbank trustee approval letter” is a letter ruling that determines that the applicant is
qualified to act as a nonbank trustee or custodian pursuant to the requirements of Treas. Reg.
§ 1.408-2(e)(2) through (5) with respect to custodial accounts described in § 401(f) of qualified
trusts established under § 401(a); custodial accounts described in § 403(b)(7); IRAs established
under § 408(a), (c), or (h); Roth IRAs established under § 408A; SIMPLE IRAs described in
§ 408(p); deemed IRAs established under qualified employer plans described in § 408(q);
custodial accounts and contracts described in § 457(g)(3) of eligible deferred compensation plans
established under § 457(b); Coverdell education savings accounts established under § 530; Trump
accounts established under § 530A; Archer medical savings accounts established under § 220; or
health savings accounts established under § 223. An applicant requesting approval as a nonbank
trustee must provide Employee Plans Rulings and Agreements with clear and convincing proof
that the requirements of the regulations are met. If there is a requirement that the applicant feels is
not applicable, the application must provide clear and convincing proof that such requirement is
not germane to the manner in which the applicant will administer any trust or custodial account.
See § 1.408-2(e)(6).
To assist Employee Plans Rulings & Agreements in considering an application for nonbank
trustee approval, Appendices E and F should be submitted with the request for approval.
Compliance statement
.08 A “compliance statement” is a binding written agreement between Employee Plans Rulings
and Agreements and, generally, the plan sponsor with respect to certain failures of a retirement
plan to meet the applicable Code requirements identified by the plan sponsor in a voluntary
submission under VCP. The compliance statement addresses the failures identified in the VCP
submission, the terms of correction, including any revision of administrative procedures, and the

December 29, 2025 174 Bulletin No. 2026–1
time period within which proposed corrections must be implemented. A compliance statement is
conditioned on (i) there being no misstatement or omission of material fact in connection with the
submission, and (ii) the implementation of the specific corrections and satisfaction of any other
conditions in the compliance statement within the prescribed time frame. See Rev. Proc. 2021-30
(or its successor).

SECTION 4. ON WHAT
ISSUES
MAY TAXPAYERS
REQUEST WRITTEN
ADVICE UNDER THIS
PROCEDURE?
In general
.01 Taxpayers may request determination letters, letter rulings, and closing agreements on issues
within the jurisdiction of Employee Plans Rulings and Agreements under this revenue procedure.
Determination Letters
.02 Employee Plans Rulings and Agreements issues determination letters on the status of
pension, profit-sharing, stock bonus, annuity, and ESOPs under § 401, 403(a), 409, or 4975(e)(7),
and (except with respect to an adopting employer of a pre-approved plan requesting a determination
letter under section 12.03 or 12.04(2) of this revenue procedure) the status for exemption of any
related trusts or custodial accounts under § 501(a). Employee Plans Rulings and Agreements also
accepts determination letter applications for § 403(b) individually designed plans.
Letter Rulings
.03 Employee Plans Rulings and Agreements issues letter rulings on the Code sections listed in
section 24.01 of this revenue procedure, if appropriate in the interest of sound tax administration,
to answer written inquiries of individuals and organizations about their status for tax purposes and
the tax effects of their acts or transactions.
Voluntary Closing
Agreements
.04 Employee Plans Rulings and Agreements considers voluntary closing agreement requests
to resolve certain income or excise tax issues that are ineligible for resolution under EPCRS. See
www.irs.gov/retirement-plans/employee-plans-voluntary-closing-agreements.
Other Matters
.05 Note that issues involving employee plans not listed in section 24.01 of this revenue procedure
generally fall under the jurisdiction of the Office of Associate Chief Counsel (Employee Benefits,
Exempt Organizations, and Employment Taxes). See section 5.03 of this revenue procedure and
Rev. Proc. 2026-1, this Bulletin.
SECTION 5. ON
WHAT
ISSUES MUST WRITTEN
ADVICE BE REQUESTED
UNDER DIFFERENT
PROCEDURES?

Pre-approved plans
.01
(1) The procedures for obtaining opinion letters for qualified pre-approved plans submitted
with respect to (a) Cycle 3 defined contribution qualified pre-approved plans and defined benefit
qualified pre-approved plans are set forth in Rev. Proc. 2017-41, and (b) Cycle 4 (and subsequent
cycles) defined contribution qualified pre-approved plans and defined benefit qualified pre-
approved plans are set forth in Rev. Proc. 2023-37.

Bulletin No. 2026–1 175 December 29, 2025
(2) The procedures for obtaining an opinion letter with respect to Cycle 2 for a § 403(b) pre-
approved plan are set forth in Rev. Proc. 2021-37.
.02 The procedures for obtaining compliance statements under VCP for certain failures of plans
qualified under § 401(a), § 403(b) plans, SEP arrangements, SIMPLE IRA plans, and § 457(b)
plans under EPCRS are set forth in Part V of Rev. Proc. 2021-30 (or its successor).
Employee Plans
Compliance Resolution
System
Chief Counsel
.03 The procedures for obtaining letter rulings, information letters, and technical advice requests
on matters within the jurisdiction of the Office of Associate Chief Counsel (Employee Benefits,
Exempt Organizations, and Employment Taxes), or within the jurisdiction of other Offices of
Associate Chief Counsel are set forth in the following revenue procedures:
(1) Chief Counsel’s letter rulings and information letters: See Rev. Proc. 2026-1, this Bulletin.
(2) Technical Advice Requests: See Rev. Proc. 2026-2, this Bulletin.
(3) Chief Counsel’s no-rule positions: See Rev. Proc. 2026-3, this Bulletin.
Letter rulings for requests
for minimum funding
waivers
.04 A request for a letter ruling on a waiver of the minimum funding standard must be submitted
to the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and
Employment Taxes) and may no longer be submitted to Employee Plans Rulings and Agreements.
See Rev. Proc. 2026-1, this Bulletin.
SECTION
6. WHAT
ARE THE GENERAL
INSTRUCTIONS
FOR REQUESTING
LETTER RULINGS
AND DETERMINATION
LETTERS FROM
EMPLOYEE PLANS
RULINGS AND
AGREEMENTS?

In general
.01 This section explains the general instructions for requesting letter rulings and determination
letters, as applicable to the particular type of request, on all matters within the jurisdiction of
Employee Plans Rulings and Agreements. Requests for letter rulings and determination letters
require the payment of the applicable user fee discussed in section 6.02(15), section 30, and
Appendix A of this revenue procedure. Specific and additional instructions also apply to requests
for letter rulings and determination letters on certain matters.
All requests must be submitted in English. All documents submitted in support of such requests
must be in English or accompanied by an English translation.
Certain information
.02
required in requests
for letter rulings or
determination letters, as
applicable

December 29, 2025 176 Bulletin No. 2026–1
Facts
(1) Complete statement of facts and other information. Each request for a letter ruling or
determination letter must set forth a complete statement of all facts relating to the transaction or
determination letter request. These facts include —
(a) names, addresses, telephone numbers, and taxpayer identification numbers of all interested parties
(the term “all interested parties” does not mean all shareholders of a widely held corporation requesting
a letter ruling relating to a reorganization, or all employees if a large number may be involved);
(b) a complete statement of the business reasons for the transaction; and
(c) a detailed description of the transaction.
The Service usually will not rule on only one step of a larger integrated transaction described in
a letter ruling request. See section 25.04 of this revenue procedure. However, if such a letter ruling
is requested, the facts and circumstances relating to the entire transaction, including true copies of
relevant documents, etc., must be submitted.
Documents
(2) Copies of all contracts, wills, deeds, agreements, instruments, plan documents, and
other documents. (a) All documents that are pertinent to a letter ruling request (including
contracts, wills, deeds, agreements, instruments, plan documents, trust documents, and proposed
disclaimers) must be submitted with the request. The request must also include:
• Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax
Information Authorization
• Penalty of perjury statement
• Cover letter
(b) To more efficiently process determination letter applications, the following documents (as
applicable to a particular submission) should be submitted in the following order:
• Form 2848 or Form 8821
• Prior determination letter
• Opinion/advisory letter
• Penalty of perjury statement if application in www.pay.gov is not signed by the plan
sponsor (see section 6.02(14) of this revenue procedure)
• Cover letter
• Amendments (any prior plan documents being submitted along with any applicable
amendments)
• Current plan document
• Adoption agreement
• For nonstandardized plans, a written representation (signature optional) made by the
pre-approved plan provider that explains how the plan differs from the approved plan,
describing the location, nature, and effect of each deviation from the language of the
approved plan. Also include any other information or materials that may be required by
Employee Plans Rulings and Agreements Determinations Office (EP Determinations).

Bulletin No. 2026–1 177 December 29, 2025
All Form 5300 series applications must be submitted electronically on www.pay.gov. Do
not submit any documents on paper, including the Form 8717, User Fee for Employee Plan
Determination Letter Request. Any applications submitted on paper will be returned to the
applicant, including any paper checks.
With respect to determination letter applications, follow the directions provided on www.pay.
gov. Note: When using www.pay.gov, if you receive an email that the payment was returned, you
must resubmit the application package along with the new user fee. When resubmitting, include
the email received regarding the dishonored check with the submission package. Do not use Form
8717 to submit the user fee.
The size of the submissions made through www.pay.gov may be up to 15MB. If the submission
is over the 15MB threshold, additional documents may be faxed to 844-255-4818. Be sure the
www.pay.gov tracking ID number is listed on the fax coversheet along with the EIN, applicant
name, and plan name. Faxes sent to the Service are converted into attachments delivered via email
to an Outlook mailbox. If the size of the fax creates an attachment that exceeds 150MB it will
not be delivered due to network protections. No notification is issued if it occurs. To avoid the
problem, split up a large fax by sending separate, smaller faxes. Fax the EP Customer Service line
at 855-224-1311 if you want the Service to confirm your fax or faxes have been delivered.
For additional information relating to a determination letter request for a plan termination, see
section 15 of this revenue procedure.
See also the instructions to the form applicable to a particular submission for any additional
submission requirements. For additional information relating to a determination letter request
submitted by an adopting employer of a pre-approved plan, see sections 12 and 13 of this revenue
procedure.
(3) Analysis of material facts. All material facts in documents must be included, rather than
merely incorporated by reference, in the taxpayer’s initial request or in supplemental letters. These
facts must be accompanied by an analysis of their bearing on the issue or issues, specifying the
legal provisions that apply.
Same issue in an earlier
return
(4) Statement regarding whether same issue is in an earlier return. The request must state
whether, to the best of the knowledge of both the taxpayer and the taxpayer’s representatives, the
same issue is in an earlier return of the taxpayer (or in a return for any year of a related taxpayer
within the meaning of § 267 or of a member of an affiliated group of which the taxpayer is also a
member within the meaning of § 1504 or of a predecessor of the taxpayer).
If the statement is affirmative, it must specify whether the issue—
(a) is being examined by the Service;
(b) has been examined and, if so, whether the statutory period of limitations has expired for
either assessing tax or filing a claim for refund or credit of tax;
(c) has been examined and, if so, whether a closing agreement covering the issue or liability has
been entered into by the Service;

December 29, 2025 178 Bulletin No. 2026–1
(d) is being considered by the Independent Office of Appeals in connection with a return from
an earlier period;
(e) has been considered by the Independent Office of Appeals in connection with a return from
an earlier period and, if so, whether the statutory period of limitations has expired for either
assessing tax or filing a claim for refund or credit of tax;
(f) has been considered by the Independent Office of Appeals in connection with a return from
an earlier period and whether a closing agreement covering the issue or liability has been entered
into by the Independent Office of Appeals;
(g) is pending in litigation in a case involving the taxpayer or a related taxpayer; or
(h) is being considered by the Pension Benefit Guaranty Corporation (PBGC) or the Department
of Labor (DOL).
Same or similar issue
previously submitted or
currently pending
(5) Statement regarding whether same or similar issue was previously ruled on or requested
or is currently pending. The request must also state whether, to the best of the knowledge of both
the taxpayer and the taxpayer’s representatives—
(a) Employee Plans Rulings and Agreements previously ruled on the same or a similar issue for
the taxpayer (or a related taxpayer within the meaning of § 267, or a member of an affiliated group
of which the taxpayer is also a member within the meaning of § 1504 or a predecessor);
(b) the taxpayer, a related taxpayer, or a predecessor previously submitted the same or a similar
issue to Employee Plans Rulings and Agreements but withdrew the request before a letter ruling
or determination letter was issued;
(c) the taxpayer, a related taxpayer, or a predecessor previously submitted a request involving
the same or a similar issue that is currently pending with Employee Plans Rulings and Agreements
or the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and
Employment Taxes); or
(d) at the same time as this request, the taxpayer or a related taxpayer is presently submitting
another request involving the same or a similar issue to Employee Plans Rulings and Agreements
or the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and
Employment Taxes).
If the statement is affirmative for (a), (b), (c), or (d) of this section 6.02(5), the statement
must give the date the request was submitted, the date the request was withdrawn or ruled on,
if applicable, and other details of the consideration of the issue by Employee Plans Rulings and
Agreements or the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations,
and Employment Taxes).
Statement of authorities
supporting taxpayer’s views
(6) Statement of supporting authorities. If the taxpayer advocates a particular conclusion,
an explanation of the grounds for that conclusion and the relevant authorities to support it must
also be included. Even if not advocating a particular tax treatment of a proposed transaction, the
taxpayer must still furnish views on the tax results of the proposed transaction and a statement of
relevant authorities to support those views.

Bulletin No. 2026–1 179 December 29, 2025
In all events, the request must include a statement of whether the law in connection with the
request is uncertain and whether and how the issue is addressed by relevant authorities.
Statement of authorities
contrary to taxpayer’s
views
(7) Statement of contrary authorities. The taxpayer is also encouraged to inform Employee
Plans Rulings and Agreements about, and discuss the implications of, any authority believed to
be contrary to the conclusion requested, such as legislation (or pending legislation), tax treaties,
court decisions, regulations, revenue rulings, revenue procedures, notices, or announcements. If
the taxpayer determines that there are no contrary authorities, a statement in the request to this
effect would be helpful. If the taxpayer does not furnish either contrary authorities or a statement
that none exists, Employee Plans Rulings and Agreements, in complex cases or those presenting
difficult or novel issues, may request submission of contrary authorities or a statement that none
exists. Failure to comply with this request may result in Employee Plans Rulings and Agreements
refusing to issue a letter ruling or determination letter.
Identifying and discussing contrary authorities generally will enable Employee Plans Rulings
and Agreements personnel to understand the issue and relevant authorities more quickly. In that
case, when Employee Plans Rulings and Agreements personnel receive the request, they will
have before them the taxpayer’s thinking on the effect and applicability of contrary authorities.
This information should lead to earlier action by Employee Plans Rulings and Agreements. If
the taxpayer does not disclose and distinguish significant contrary authorities, Employee Plans
Rulings and Agreements may need to request additional information, which will delay action on
the request and may result in the application being returned due to being an incomplete submission.
Statement identifying
pending legislation
(8) Statement identifying pending legislation. At the time of filing the request, the taxpayer
must identify any pending legislation that may affect the proposed transaction. In addition,
the taxpayer must notify Employee Plans Rulings and Agreements if applicable legislation is
introduced after the request is filed but before a letter ruling or determination letter is issued.
Deletions statement
required by § 6110 for
private letter rulings and
§ 403(b) plan determination
letters
(9) Statement identifying information to be deleted from copy of letter ruling and
§ 403(b) plan determination letters for public inspection. The text of private letter rulings and
determination letters for § 403(b) plans is open to public inspection under § 6110. The Service
makes deletions from the text before it is made available for inspection. To help the Service make
the deletions required by § 6110(c), a request for a letter ruling or a determination letter for a
§ 403(b) plan must be accompanied by a statement indicating the deletions desired (“deletions
statement”). If the deletions statement is not submitted with the request, a Service representative
will tell the taxpayer that the request will be closed if the Service does not receive the deletions
statement within 30 calendar days. See section 27.05 of this revenue procedure.
(a) Format of deletions statement. A taxpayer who wants only names, addresses, and
identifying numbers to be deleted should state this in the deletions statement. If the taxpayer wants
more information deleted, the deletions statement must be accompanied by a copy of the request
and supporting documents on which the taxpayer should bracket the material to be deleted. The
deletions statement must indicate the statutory basis under § 6110(c) for each proposed deletion.
If the taxpayer decides to ask for additional deletions before the letter ruling or determination
letter is issued, additional deletions statements may be submitted.
(b) Location of deletions statement. The deletions statement must not appear in the request,
but instead must be made in a separate document and placed on top of the request for a letter ruling
or determination letter.

December 29, 2025 180 Bulletin No. 2026–1
(c) Signature. The deletions statement must be signed and dated by the taxpayer or the
taxpayer’s authorized representative. A stamped signature or faxed signature is not permitted.
(d) Additional information. The taxpayer should follow the same procedures above to propose
deletions from any additional information submitted after the initial request. An additional
deletions statement, however, is not required with each submission of additional information if
the taxpayer’s initial deletions statement requests that only names, addresses, and identifying
numbers be deleted, and the taxpayer wants only the same information deleted from the additional
information.
(e) Taxpayer may protest deletions not made. After receiving from the Service, the notice
under § 6110(f)(1) of intention to disclose the letter ruling or determination letter (including a copy
of the version proposed to be open to public inspection and notation of third-party communications
under § 6110(d)), the taxpayer may protest the disclosure of certain information in the letter ruling
or determination letter. The taxpayer must send a written statement within 20 calendar days to the
Service office indicated on the notice of intention to disclose. The statement must identify those
deletions that the Service has not made and that the taxpayer believes should have been made.
The taxpayer must also submit a copy of the version of the letter ruling or determination letter and
bracket the deletions proposed that have not been made by the Service. Generally, the Service will
not consider deleting any material that the taxpayer did not propose to be deleted before the letter
ruling or determination letter was issued.
Within 20 calendar days after the Service receives the response to the notice under § 6110(f)(1),
the Service will mail to the taxpayer its final administrative conclusion regarding the deletions
to be made. The taxpayer does not have the right to a conference to resolve any disagreements
concerning material to be deleted from the text of the letter ruling or determination letter. However,
these matters may be taken up at any conference that is otherwise scheduled regarding the request.
(f) Taxpayer may request delay of public inspection. After receiving the notice under
§ 6110(f)(1) of intention to disclose, but within 60 calendar days after the date of notice, the
taxpayer may send a request for delay of public inspection under either § 6110(g)(3) or (4). The
request for delay must be sent to the Service office indicated on the notice of intention to disclose.
A request for delay under § 6110(g)(3) must contain the date on which it is expected that the
underlying transaction will be completed. The request for delay under § 6110(g)(4) must contain
a statement from which the Commissioner of Internal Revenue may determine that there are good
reasons for the delay.
(g) Section 6110 does not apply to certain matters. Section 6110(l)(1) states that § 6110
disclosure provisions do not apply to any matter to which § 6104 applies. Therefore, letter rulings,
determination letters with respect to qualified plans, and related background file documents dealing
with the following matters (covered by § 6104) are not subject to § 6110 disclosure provisions—
(i) An application for the qualification of a pension, profit-sharing or stock bonus plan, or an
individual retirement arrangement described in § 408 or § 408A, or any application for exemption
under § 501(a) by an organization forming part of such a plan or an account;
(ii) Any document issued by the Service in which the qualification or exempt status of a plan or
account is granted, denied, or revoked;
(iii) Any application filed, and any document issued by the Service with respect to the
qualification or status of pre-approved plans; and

Bulletin No. 2026–1 181 December 29, 2025
Signature on request
(iv) The portion of any document issued by the Service with respect to the qualification or
exempt status of a plan or account of a proposed transaction by such plan or account.
(10) Signature by taxpayer or authorized representative. The request for a letter ruling
or determination letter must be signed and dated by the taxpayer or the taxpayer’s authorized
representative. For paper applications, neither a stamped signature nor a faxed signature is
permitted.
Authorized representatives
(11) Authorized representatives. To sign the request or to appear before the Service in
connection with the request, the representative must be one of the following:
Attorney
(a) An attorney who is a member in good standing of the bar of the highest court of any state,
possession, territory, commonwealth, or the District of Columbia and who is not currently
under suspension or disbarment from practice before the Service. He or she must file a written
declaration with the Service showing current qualification as an attorney and current authorization
to represent the taxpayer.
Certified public accountant
(b) A certified public accountant who is qualified to practice in any state, possession, territory,
commonwealth,
or the District of Columbia and who is not currently under suspension or
disbarment from practice before the Service. He or she must file a written declaration with the
Service showing current qualification as a certified public accountant and current authorization to
represent the taxpayer.
Enrolled agent
(c) An enrolled agent is a person, other than an attorney or certified public accountant that is
currently enrolled to practice before the Service and is not currently under suspension or disbarment
from practice before the Service, including a person enrolled to practice only for employee plans
matters. He or she must file a written declaration with the Service showing current enrollment and
authorization to represent the taxpayer. Either the enrollment number or the expiration date of the
enrollment card must be included in the declaration. For the rules on who may practice before the
Service, see Treasury Department Circular No. 230.
Enrolled actuary
(d) An enrolled actuary is a person enrolled as an actuary by the Joint Board for the Enrollment
of Actuaries pursuant to 29 U.S.C. 1242 and qualified to practice in any state, possession,
territory, commonwealth, or the District of Columbia and who is not currently under suspension
or disbarment from practice before the Service. He or she must file a written declaration with the
Service showing current qualification as an enrolled actuary and current authorization to represent
the taxpayer. Practice as an enrolled actuary is limited to representation with respect to issues
involving the following statutory provisions: §§ 401, 403(a), 404, 412, 413, 414, 419, 419A, 420,
4971, 4972, 4976, 4980, 6057, 6058, 6059, 6652(d), 6652(e), 6692, 7805(b), former § 405, and
29 U.S.C. 1083.
Enrolled retirement plan
agent
(e) An enrolled retirement plan agent (ERPA) is an individual who is authorized to practice
before the Service under the ERPA program. The ERPA program is established under Treasury
Department Circular No. 230 and is administered by the Office of Professional Responsibility.
Practice as an ERPA is limited to representation with respect to issues involving the Employee
Plans determination letter program, EPCRS, and the pre-approved programs. In addition, ERPAs
are generally permitted to represent taxpayers with respect to Form 5300 series and Form 5500
filings, but not with respect to actuarial forms or schedules. For additional information on ERPAs,
see section 10.4, 10.5, and 10.6 of Treasury Department Circular No. 230.

December 29, 2025 182 Bulletin No. 2026–1
A person with a “Letter of
Authorization”
(f) Any other person, including a foreign representative, who has received a “Letter of
Authorization” from the Director, Office of Professional Responsibility under section 10.7(d)
of Treasury Department Circular No. 230. A person may make a written request for a “Letter
of Authorization” to: Office of Director, Office of Professional Responsibility, Internal Revenue
Service, 1111 Constitution Avenue, N.W., Washington, DC 20224. Section 10.7(d) of Treasury
Department Circular No. 230 authorizes the Commissioner of Internal Revenue to allow an
individual who is not otherwise eligible to practice before the Service to represent another person
in a particular matter. For additional information, see section 6.02(12) of this revenue procedure.
Employee, general
partner, bona fide officer,
administrator, trustee, etc.
(g) The above requirements do not apply to a regular full-time employee representing his
or her employer; to a general partner representing his or her partnership; to a bona fide officer
representing his or her corporation, association, or organized group; to a trustee, receiver,
guardian, personal representative, administrator, or executor representing a trust, receivership,
guardianship, or estate; or to an individual representing his or her immediate family. A preparer
of a return (other than a person referred to in paragraph (a), (b), (c), (d), or (e) of this section
6.02(11)) who is not a full-time employee, a general partner, a bona fide officer, an administrator,
a trustee, etc., or an individual representing his or her immediate family may not represent a
taxpayer in connection with a letter ruling, determination letter, or technical advice request. See
section 10.7(c) of Treasury Department Circular No. 230.
Foreign representative
(h) A foreign representative (other than a person referred to in paragraph (a), (b), (c), (d), or (e)
of
this section 6.02(11)) is not authorized to practice before the Service and, therefore, may not
represent a taxpayer in a request for a letter ruling or a determination letter. In this situation, the
nonresident alien or foreign entity must submit the request for a letter ruling or a determination
letter on the individual’s or entity’s own behalf or through a person referred to in paragraph (a),
(b), (c), (d), or (e) of this section 6.02(11).
Power of attorney
and declaration of
r
epresentative
(12) Power of attorney and declaration of representative.
Any authorized representative,
whether enrolled to practice, must also comply with the conference and practice requirements
of the Statement of Procedural Rules (26 C.F.R. § 601.501-601.509), which provide the rules
for representing a taxpayer before the Service. An unenrolled preparer must file a Form 8821 for
certain limited employee plans matters.
Form 2848 must be used to provide the representative’s authorization (Part I of Form 2848,
Power of Attorney) and the representative’s qualification (Part II of Form 2848, Declaration of
Representative). The name of the person signing Part I of Form 2848 should also be typed or
printed on this form. A stamped signature is not permitted. An original, a copy, or a fax of the
power of attorney is acceptable so long as its authenticity is not reasonably disputed. For additional
information regarding the Form 2848, see section 6.03(2) of this revenue procedure.
Compliance with Treasury
Department Cir
cular No.
230
(13) Compliance with Treasury Department Circular No. 230.
The taxpayer’s authorized
representative, whether enrolled, must comply with Treasury Department Circular No. 230, which
provides the rules for practice before the Service. In those situations in which Employee Plans
Rulings and Agreements believes that the taxpayer’s representative is not in compliance with
Treasury Department Circular No. 230, Employee Plans Rulings and Agreements will bring the
matter to the attention of the Director, Office of Professional Responsibility.
Penalties of perjury
statement
(14) Penalties of perjury statement.
(a) Format of penalties of perjury statement. A request for a letter
ruling or determination
letter and any change in the request submitted at a later time must be accompanied by the following
declaration: “Under penalties of perjury, I declare that I have examined this request, or

Bulletin No. 2026–1 183 December 29, 2025
this modification to the request, including accompanying documents, and, to the best of my
knowledge and belief, the request or the modification contains all the relevant facts relating
to the request, and such facts are true, correct, and complete.” See section 27.06 of this
revenue procedure for the penalties of perjury statement applicable for submissions of additional
information.
Applications on www.pay.gov for determination letters accompanied by the Form 5300 series
include a penalty of perjury statement with each submission. If this is a determination letter
submission filed by an authorized representative on behalf of a plan sponsor, as provided in an
attached Form 2848, the penalty of perjury statement does not apply (although the penalties of
perjury box should still be marked). The plan sponsor must sign a separate penalty of perjury
statement and submit the statement as an additional attachment.
(b) Signature by taxpayer. The declaration must be signed and dated by the taxpayer, not the
taxpayer’s representative. Neither a stamped signature nor a faxed signature is permitted.
The person who signs for a corporate taxpayer must be an officer of the corporate taxpayer who
has personal knowledge of the facts, and whose duties are not limited to obtaining a letter ruling or
determination letter from the Service. If the corporate taxpayer is a member of an affiliated group
filing consolidated returns, a penalties of perjury statement must also be signed and submitted by
an officer of the common parent of the group.
The person signing for a trust, a state law partnership, or a limited liability company must be,
respectively, a trustee, general partner, or member-manager who has personal knowledge of the
facts.
Applicable user fee
(15) Applicable user fee. Section 7528 requires taxpayers to pay user fees for requests for letter
rulings, opinion letters, advisory letters, determination letters, and similar requests. Appendix A
to this revenue procedure contains the schedule of user fees for each type of request under the
jurisdiction of Employee Plans Rulings and Agreements. Section 30 of this revenue procedure
provides guidance for applying the user fee requirements. If two or more taxpayers are parties
to a transaction and each requests a letter ruling, each taxpayer must satisfy the rules herein and
additional user fees may apply. See section 30.04 of this revenue procedure for exemptions from
the user fee requirements.
Number of copies of request
to be submitted
(16) Number of copies of request to be submitted. Generally, a taxpayer needs to submit
only one copy of the request for a letter ruling or determination letter. If, however, more than one
issue is presented in a letter ruling request, the taxpayer is encouraged to submit additional copies
of the request.
Further, two copies of the request for a letter ruling are required if—
(a) the taxpayer is requesting separate letter rulings on different issues as described in section
6.03(1) of this revenue procedure;
(b) the taxpayer is requesting deletions other than names, addresses, and identifying numbers,
as described in section 6.02(9) of this revenue procedure (one copy is the request for the letter
ruling and the second copy is the deleted version of such request); or

December 29, 2025 184 Bulletin No. 2026–1
Sample of a letter ruling
request
(c) the taxpayer is requesting a closing agreement (as defined in section 3.03 of this revenue
procedure) on the issue presented.
(17) Sample format for a letter ruling request. To assist a taxpayer or the taxpayer’s
representative in preparing a letter ruling request, a sample format for a letter ruling request is
provided in Appendix D. This format is not required to be used by the taxpayer or the taxpayer’s
representative. If the letter ruling request is not identical or similar to the format in Appendix D,
the different format will neither defer consideration of the letter ruling request nor be cause for
returning the request to the taxpayer or taxpayer’s representative.
Checklist
(18) Checklist for letter ruling requests. Employee Plans Rulings and Agreements will be
able to respond
more quickly to a taxpayer’s letter ruling request if it is carefully prepared and
complete. The checklist in Appendix E of this revenue procedure is designed to assist taxpayers in
preparing a request by reminding them of the essential information and documents to be furnished
with the request. The checklist in Appendix E must be completed to the extent required by the
instructions in the checklist, signed and dated by the taxpayer or the taxpayer’s representative, and
placed on top of the letter ruling request. If the checklist in Appendix E is not received, Employee
Plans Rulings and Agreements will ask the taxpayer or the taxpayer’s representative to submit the
checklist, which may delay action on the letter ruling request. A photocopy of this checklist may
be used.
Additional information
required in certain
circumstances
.
03
Multiple issues
(1) To request a separate letter ruling for multiple issues in a single situation. If more than
one issue is
presented in a request for a letter ruling, Employee Plans Rulings and Agreements
generally will issue a single letter ruling covering all the issues. However, if the taxpayer requests
a separate letter ruling on any of the issues (because, for example, one letter ruling is needed
sooner than another), Employee Plans Rulings and Agreements usually will comply with the
request unless it is not feasible or not in the best interests of the Service to do so. A taxpayer who
wants a separate letter ruling on multiple issues should make this clear in the request and submit
two copies of the request. Additional checklists are solely for the specific issues designated.
In issuing each letter ruling, Employee Plans Rulings and Agreements will state that it has
issued a separate letter ruling or that requests for other letter rulings are pending.
Power of attorney
(2) Recipient of original letter ruling or determination letter. Employee Plans Rulings and
Agreements will send the original of the letter ruling or determination letter to the taxpayer and a
copy of the letter ruling or determination letter to the taxpayer’s representative. The letter ruling
or determination letter is addressed to the taxpayer. A Form 2848 must be used to provide the
representative’s authorization except in certain employee plans matters. See section 6.02(12) of
this revenue procedure.
To have a copy sent to taxpayer’s representative. A copy of the letter ruling or determination
letter will be sent to any representative with a check in the box in the name and address block on
Form 2848 to indicate the representative is to receive notices and communications. Copies of the
letter ruling or determination letter, however, will be sent to no more than two representatives.
Expedited handling
(3) To request expedited handling. Employee Plans
Rulings and Agreements ordinarily
processes requests for letter rulings and determination letters in the order of the date received.
Determination letter requests are not eligible for expedited handling. Expedited handling with

Bulletin No. 2026–1 185 December 29, 2025
respect to a letter ruling request means that the request is processed ahead of the regular order.
Expedited handling is granted only in rare and unusual cases, both out of fairness to other
taxpayers and because Employee Plans Rulings and Agreements seeks to process all requests as
expeditiously as possible and to give appropriate deference to normal business exigencies in all
cases not involving expedited handling.
A taxpayer who has a compelling need to have a letter ruling request processed ahead of the
regular order may request expedited handling. This request must explain in detail the need for
expedited handling. The request must be made in writing, preferably in a separate letter with, or
soon after filing, the request for the letter ruling. If the request is not made in a separate letter,
then the letter in which the letter ruling request is made should state, at the top of the first page:
“Expedited Handling Is Requested. See page ___ of this letter.”
A request for expedited handling of requests for letter rulings will not be forwarded to the
appropriate group for action until the check or money order for the user fee in the correct amount
is received.
Whether the request will be granted is within the discretion of Employee Plans Rulings and
Agreements. Employee Plans Rulings and Agreements may grant a request if a factor outside
a taxpayer’s control creates a real business need to obtain a letter ruling before a certain time
to avoid serious business consequences. Examples include situations in which a court or
governmental agency has imposed a specific deadline for the completion of a transaction, or a
transaction must be completed expeditiously to avoid an imminent business emergency (such as
the hostile takeover of a corporate taxpayer), provided that the taxpayer can demonstrate that the
deadline or business emergency, and the need for expedited handling, resulted from circumstances
that could not reasonably have been anticipated or controlled by the taxpayer. To qualify for
expedited handling in such situations, the taxpayer must also demonstrate that the taxpayer
submitted the request as promptly as possible after becoming aware of the deadline or emergency.
The extent to which the letter ruling request complies with all the applicable requirements of this
revenue procedure, and fully and clearly presents the issues, is a factor in determining whether
expedited treatment will be granted. If Employee Plans Rulings and Agreements agrees to process
a request out of order, it cannot give assurance that any letter ruling will be processed by the time
requested. The scheduling of a closing date for a transaction or a meeting of the board of directors
or shareholders of a corporation, without regard for the time it may take to obtain a letter ruling,
will not be considered a sufficient reason to process a request ahead of its regular order. Also, the
possible effect of fluctuation in the market price of stocks on a transaction will not be considered
a sufficient reason to process a request out of order.
Because most requests for letter rulings cannot be processed ahead of their regular order,
Employee Plans Rulings and Agreements urges all taxpayers to submit their requests well in
advance of the contemplated transaction. In addition, to facilitate prompt action on letter ruling
requests, taxpayers are encouraged to ensure that their initial submissions comply with all the
requirements of this revenue procedure (including the requirements of other applicable guidelines
set forth in sections 1.03 and 26.02 of this revenue procedure), and to provide promptly any
additional information requested by Employee Plans Rulings and Agreements.
Facsimile transmission (fax)
(4) To receive a letter ruling by facsimile transmission (fax). A letter ruling ordinarily is
not sent by
fax. However, if the taxpayer requests, a copy of a letter ruling may be faxed to the
taxpayer or the taxpayer’s authorized representative. A letter ruling, however, is not issued until
the ruling is mailed. See § 301.6110-2(h).
A request to fax a copy of the letter ruling to the taxpayer or the taxpayer’s authorized
representative must be made in writing, either as part of the original letter ruling request or prior

December 29, 2025 186 Bulletin No. 2026–1
to the approval of the letter ruling. The request must contain the fax number of the taxpayer or the
taxpayer’s authorized representative to whom the letter ruling is to be faxed.
Employee Plans Rulings and Agreements will take certain precautions to protect confidential
information. For example, Employee Plans Rulings and Agreements will use a cover sheet that
identifies the intended recipient of the fax and the number of pages transmitted. The cover sheet,
if possible, will not identify the specific taxpayer by name, and it will be the first page covering
the letter ruling being faxed.
Requesting a conference
(5) To request a conference. A taxpayer who wants to have a conference on the issues involved
in a request for a letter ruling should indicate this in writing when, or soon after, filing the request.
Address to send the request
.04
The addresses for sending requests are provided in section 31 of this revenue procedure.
Pending letter ruling
requests
.05
(1) Circumstances under which the taxpayer must notify Employee Plans Rulings and
Agreements. The taxpayer must notify Employee Plans Rulings and Agreements if, after the
letter ruling request is filed but before a letter ruling is issued, the taxpayer knows that—
(a) an examination of the issue or the identical issue on an earlier year’s return has been started
by an Examinations office of the Service;
(b) the issue is being considered by the PBGC or the DOL; or
(c) legislation that may affect the transaction has been introduced (see section 6.02(8) of this
revenue procedure).
(2) Taxpayer must notify Employee Plans Rulings and Agreements if a return is filed and
must attach request to return. If the taxpayer files a return before a letter ruling is received
from Employee Plans Rulings and Agreements concerning the issue, the taxpayer must notify
Employee Plans Rulings and Agreements that the return has been filed. The taxpayer must also
attach a copy of the letter ruling request to the return to alert the Employee Plans Examinations
office and thereby avoid premature Employee Plans Examinations office action on the issue.
When to attach letter ruling
to return
.06 If, before filing a return, a taxpayer receives a letter ruling about any transaction that is
relevant to the return, the taxpayer must attach a copy of the letter ruling to the return when it is
filed.
How to check on status of
request
.07 The taxpayer or the taxpayer’s authorized representative may obtain information regarding
the status of a request by calling the person whose name and telephone number are shown on the
acknowledgement of receipt of the request.

Bulletin No. 2026–1 187 December 29, 2025
SECTION 7. WHAT
ACTIONS ARE TAKEN
IF A REQUEST IS
WITHDRAWN OR
EMPLOYEE PLANS
RULINGS AND
AGREEMENTS
DECLINES TO ISSUE
A LETTER RULING
OR DETERMINATION
LETTER?

In general
.01 A taxpayer may withdraw a request for a letter ruling or determination letter at any
time before the letter ruling or determination letter is signed by Employee Plans Rulings and
Agreements. Correspondence and exhibits related to a request that is withdrawn or related to
a letter ruling request or determination letter request for which Employee Plans Rulings and
Agreements declines to issue a letter ruling or determination letter will not be returned to the
taxpayer. See section 6.02(2) of this revenue procedure.
The processing of a request for a letter ruling or determination letter will not be suspended in
Employee Plans Rulings and Agreements at the request of a taxpayer.
Notification of appropriate
Service official
.02 If a taxpayer withdraws a request for a letter ruling, or if Employee Plans Rulings and
Agreements declines to issue a letter ruling, Employee Plans Rulings and Agreements may notify
the appropriate Service official in the operating division that has examination jurisdiction of the
taxpayer’s tax return. Employee Plans Rulings and Agreements also may give the Service official
its views on the issues in the request to consider in any later examination of the return. See section
10.15 of this revenue procedure regarding the withdrawal of a determination letter application.
Refunds of user fees
.03 The user fee will not be returned for a letter ruling or determination letter request that is
withdrawn. If Employee Plans Rulings and Agreements declines to issue a letter ruling on all the
issues in the request or declines to issue a determination letter, the user fee will be returned. If
Employee Plans Rulings and Agreements, however, issues a letter ruling on some, but not all, of
the issues, the user fee will not be returned.
The user fee for a letter ruling will generally not be returned if Employee Plans Rulings and
Agreements later discovers an omission of material facts in the original submission that, had
Employee Plans Rulings and Agreements known of the omission at the time of submission, would
have resulted in it declining to rule on all the issues.
PART II. PROCEDURES FOR DETERMINATION LETTER REQUESTS
PART IIA. REQUESTING DETERMINATION LETTERS
SECTION 8. IN
WHA
T AREAS ARE
DETERMINATION
LETTERS ISSUED?

Circumstances under which
determination letters are
issued
.01 Employee Plans Rulings and Agreements issues determination letters in response to
taxpayers’ written requests on completed transactions on matters within its jurisdiction.

December 29, 2025 188 Bulletin No. 2026–1
Employee Plans Rulings and Agreements does not issue determination letters on the tax
consequences of proposed transactions, except on the qualified status of employee plans under
§ 401(a), 403(a), 409, or 4975(e)(7), and the exempt status of any related trust under § 501.
Employee Plans Rulings and Agreements also accepts determination letter applications for
§ 403(b) individually designed plans. See section 1.03(1) of this revenue procedure for eligibility.
The procedures for obtaining an opinion letter with respect to a § 403(b) pre-approved plan for
Cycle 2 are set forth in Rev. Proc. 2021-37.
Types of requests
.02 Determination letters may be requested on completed and proposed transactions as set forth
in the table below:
TYPE OF REQUESTFORMSREV. PROC. SECTION
1. Initial Qualification
a. Individually designed plans (including collectively bar-
gained plans and § 403(b) plans)
5300 11
b.
Pre-approved plans5300, 5307 12
c.
ESOPs5300, 5309 11
d.
Multiple employer plans (§ 413(c) only)5300 14
e.
Group trusts5316 16
f.
Section 414(x) combined qualified plans5300 11
2. Termination
a. Individually designed plans (including collectively bar-
gained plans and § 403(b) plans)
5310, 6088 6, 15
b.
Pre-approved plans5310, 6088 6, 15
c.
Multiemployer plan covered by PBGC insurance5300, 6088, Cover letter 15
Note: Form 5310-A, Notice of Plan Merger, Consolidation,
Spinoff or Transfer of Plan Assets or Liabilities – Notice of Qual-
ified Separate Lines of Business, generally must be filed not less
than 30 days before the merger, consolidation or transfer of assets
and liabilities. The filing of Form 5310-A will not result in the
issuance of a determination letter.
3. Certain Merged Plans Eligible to be Submitted under
Rev. Proc. 2022-40
530010.06(2), 11
4.
Standardized and Nonstandardized Qualified Pre-ap-
proved Plans (applicable to determination letter requests
submitted pursuant to Rev. Proc. 2023-37, with respect to
Cycle 4)
5300, 5307 12, 13
5. Standardized and Nonstandardized Cycle 2 § 403(b)
Pre-approved Plans (applicable to determination letter
requests pursuant to section 25 of Rev. Proc. 2023-37)
5300, 5307 12, 13
6. Special Types of Requests for Qualified Plans
a. Leased employees (§ 414(n))5300, Cover letter 17
b.
Partial termination5300, Cover letter 9.09
c.
Section 401(h) determination letters5300, Cover letter 18
d.
Section 420 determination letters including other matters
under § 401(a)
5300, Cover letter, Checklist 18
e.
Section 420 determination letters excluding other mat-
ters under § 401(a)
5300, Cover letter, Checklist 18

Bulletin No. 2026–1 189 December 29, 2025
Areas in which
determination letters will
not be issued
.03 Determination letters issued in accordance with this revenue procedure do not include
determinations involving the following:
(1) Issues involving § 72, 79, 105, 125, 127, 129, 402, 404, 409(l), 409(n), 412, 414(b), 414(c),
414(h)(2), 414(m), 415(m), 457, 511 through 515, or 4975 (other than 4975(e)(7));
(2) Plans or plan amendments for which automatic reliance is granted pursuant to section 8 of
Rev. Proc. 2021-37, or section 12 of Rev. Proc. 2023-37;
(3) Plan amendments described below (these amendments will, to the extent provided, be
deemed not to alter the status of a plan):
(a) An amendment solely to permit a trust forming part of a plan to participate in a pooled fund
arrangement described in Rev. Rul. 81-100, 1981-1 CB 326, as clarified and modified by Rev.
Rul. 2004-67, 2004-2 CB 28; Rev. Rul. 2011-1, 2011-2 IRB 251; Notice 2012-6, 2012-3 IRB 293;
and Rev. Rul. 2014-24, 2014-37 IRB 529;
(b) An amendment that merely adjusts the maximum limitations under § 415 to reflect annual
cost-of-living increases under § 415(d), other than an amendment that adds an automatic cost-of-
living adjustment provision to the plan;
(c) An amendment to qualified plans solely to include language pursuant to section 403(c)(2)
of Title I of the Employee Retirement Income Security Act of 1974 (ERISA) concerning the
reversion of employer contributions made as a result of mistake of fact; and
(4) Determination letter requests with respect to plans that combine an ESOP (as defined in
§ 4975(e)(7)) with retiree medical benefit features described in § 401(h) (sometimes referred to
as an HSOP):
(a) In general, determination letters will not be issued with respect to plans that combine an
ESOP with another ESOP containing § 401(h) features with respect to:
(i) whether the requirements of § 4975(e)(7) are satisfied;
(ii) whether the requirements of § 401(h) are satisfied; or
(iii) whether the combination of an ESOP with an ESOP that contains § 401(h) features in a
plan adversely affects its qualification under § 401(a);
(b) However, an arrangement will not be considered to be covered by this section 8.03(4) if,
under the provisions of the plan, the following conditions are satisfied:
(i) No individual accounts are maintained in the § 401(h) account (except as required by
§ 401(h)(6));
(ii) No employer securities are held in the § 401(h) account;

December 29, 2025 190 Bulletin No. 2026–1
(iii) The § 401(h) account does not contain the proceeds (directly or otherwise) of an exempt
loan as defined in § 54.4975-7(b)(1)(iii) of the Pension Excise Tax Regulations; and
(iv) The amount of actual contributions to provide § 401(h) benefits (when added to actual
contributions for life insurance protection under the plan) does not exceed 25 percent of the sum
of (1) the amount of cash contributions actually allocated to participants’ accounts in the plan, and
(2) the amount of cash contributions used to repay principal with respect to the exempt loan, both
determined on an aggregate basis since the inception of the § 401(h) arrangement;
(5) Any issue, if the same issue involving the same taxpayer or a related taxpayer is pending in
a case in litigation or before the Independent Office of Appeals; and
(6) Any issue relating to § 403(b) multiple employer plans.
Determination letter
applications
.04 The Service will accept applications for determination letters for plans seeking initial
qualification and terminating plans any time during the year. See section 12 of Rev. Proc.
2022-40. In addition, the Service will accept applications for determination letters for certain
individually designed merged plans, provided the conditions described in Rev. Proc. 2022-40 are
met. Employee Plans Rulings and Agreements also accepts determination letter applications for
§ 403(b) individually designed plans. See section 1.03(1) of this revenue procedure for eligibility.
Review of determination
letters
.05 Determination letters issued under this revenue procedure generally are not reviewed by
any other office of the Service before they are issued. If a taxpayer believes that the conclusion
reached in a determination letter is in error, the taxpayer may ask Employee Plans Rulings and
Agreements to reconsider the matter or to request technical advice from the Office of Associate
Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) as described
in Rev. Proc. 2026-2, this Bulletin.
SECTION 9.
WHAT IS
THE GENERAL SCOPE
OF A DETERMINATION
LETTER?

Scope of this section
.01 This section delineates, generally, the scope of a determination letter issued by Employee
Plans Rulings and Agreements. This section also identifies certain requirements that are not
considered by Employee Plans Rulings and Agreements in its review of a plan and with respect
to which determination letters do not provide reliance. This section applies to all determination
letters, other than letters relating to group trusts, and certain letters relating solely to the
requirements of § 420 (regarding the transfer of assets in a defined benefit plan to a health benefit
account described in § 401(h)). For additional information pertaining to the scope of reliance on a
determination letter, see section 23 of this revenue procedure.
Scope of determination
letters
.02
(1)(a) General rule for changes in qualification requirements or § 403(b) requirements as
defined in Rev. Proc. 2022-40 that have been or will be included on a Required Amendments List.
Except as otherwise provided in section 9.02(1)(c), with respect to ongoing plans, the Service will
consider, in reviewing changes in qualification requirements and § 403(b) requirements that have
been or will be included on a Required Amendments List, only those changes that appear on a
Required Amendments List issued on or before the last day of the second calendar year preceding
the year in which the determination letter application is submitted.

Bulletin No. 2026–1 191 December 29, 2025
(b) General rule for qualification requirements or § 403(b) requirements as defined in Rev. Proc.
2022-40 that have not been and will not be included on a Required Amendments List. Except as
otherwise provided in section 9.02(1)(c), with respect to ongoing plans, the Service will consider,
in reviewing qualification requirements and § 403(b) requirements that have not been and will not
be included on a Required Amendments List, only those qualification requirements and § 403(b)
requirements that are in effect on or before the last day of the second calendar year preceding the
year in which the determination letter application is submitted.
See Section 10 of Rev. Proc. 2022-40 for further details on the scope of Employee Plans Rulings
and Agreements’ review of determination letter applications.
(c) There are no exceptions to the general rules for ongoing plans under section 9.02(1)(a) or
(b) for 2026. See section 10.03 of Rev. Proc. 2022-40.
(2) Terminating plans. For terminating plans, the Service will consider the qualification
requirements or § 403(b) requirements that apply as of the date of termination, regardless of
whether such requirements are included on a Required Amendments List. See sections 5.03(3)
and 10.02 of Rev. Proc. 2022-40.
Design-based safe harbor
.03 Generally, a plan will not be reviewed for, and a determination letter may not be relied
on with respect to, whether a plan satisfies the nondiscrimination requirements of § 401(a)(4),
the minimum participation requirements of § 401(a)(26), or the minimum coverage requirements
of § 410(b). However, if the applicant elects, and the plan document provides a definition of
compensation that satisfies § 1.414(s)-1(c), a plan will be reviewed for, and a determination letter
may be relied on with respect to, whether the terms of the plan satisfy one of the design-based
safe harbors in § 1.401(a)(4)-2(b)(2) (relating to nondiscrimination in amount of contributions) or
§ 1.401(a)(4)-3(b)(3), (4), or (5) (relating to nondiscrimination in amount of benefits). A defined
contribution plan will also be reviewed for, and a determination letter may be relied on with
respect to, whether a plan’s terms satisfy the applicable requirements of § 401(k) and 401(m).
Governmental plans under
§ 414(d)
.04 A plan will not be reviewed for, and a determination letter does not constitute a ruling or
determination as to, whether the plan is a governmental plan within the meaning of § 414(d).
If a determination letter applicant represents on the application that the plan is a governmental
plan within the meaning of § 414(d), the determination letter issued for the plan is predicated
on that representation, and the Service’s determination is conditioned on the plan constituting a
governmental plan within the meaning of § 414(d).
Church plans under
§ 414(e)
.05 A plan will not be reviewed for, and a determination letter does not constitute a ruling
or determination as to, whether the plan is a church plan within the meaning of § 414(e). If
a determination letter applicant represents on the application that the plan is a church plan
within the meaning of § 414(e), the determination letter issued for the plan is predicated on that
representation, and the Service’s determination is conditioned on the plan constituting a church
plan within the meaning of § 414(e).
Tax treatment of certain
contributions under
§ 414(h)
.06 A plan will not be reviewed for, and a determination letter does not constitute a ruling or
determination as to, whether contributions to the plan satisfy § 414(h). A determination letter does
not express an opinion on whether contributions made to a plan treated as a governmental plan
defined in § 414(d) constitute employer contributions under § 414(h)(2).
Other limits on scope of
determination letter
.07 A favorable determination letter does not provide reliance for purposes of §§ 404, 412,
430, 431, and 432 with respect to whether an interest rate (or any other actuarial assumption)
is reasonable. A favorable determination letter does not constitute a determination with respect

December 29, 2025 192 Bulletin No. 2026–1
Leased employees
to whether any requirements of § 414(r), relating to whether an employer is operating qualified
separate lines of business, are satisfied.
.08 In addition to a determination letter request for a qualified plan, an applicant that is otherwise
eligible to submit an application for a determination letter for a qualified plan may submit a cover
letter requesting a determination as to whether leased employees are deemed employees of the
employer under the meaning of § 414(n), with the additional information set forth in section 17
of this revenue procedure, including the Form 5300, Application for Determination for Employee
Benefit Plan.
Partial terminations
.09 An applicant that seeks a determination as to whether a partial termination has occurred in a
qualified plan must file a determination letter application electing such a determination using Form
5300. The applicant may file for a determination as to whether a partial termination has occurred,
whether or not the plan is otherwise eligible to be submitted for a determination letter pursuant
to section 11.01 or 12.04(3)(b) of this revenue procedure with respect to Cycle 4 (and subsequent
cycles), as long as the scope of the determination letter issued with respect to the plan is limited
solely to the request regarding whether a partial termination has occurred. In addition, an adopting
employer of a pre-approved plan (or, if the plan is a multiple employer plan, the controlling
member (an adopting employer sponsoring a qualified plan that submits the application as the
lead employer of the multiple employer plan)) may request a determination limited to whether a
partial termination has occurred. Applicants may not request a determination letter with respect
to the entire plan unless the plan is otherwise eligible to be submitted for a determination letter.
Publication 794, Favorable
Determination Letter

.10 Publication 794, Favorable Determination Letter, contains other information regarding the
scope of a determination letter, including the requirement that all information submitted with the
application be retained as a condition of reliance. In addition, the specific terms of each letter may
further define its scope and the extent to which it may be relied upon. Publication 794 can also be
found at https://www.irs.gov/forms-instructions.
SECTION
10. WHAT
IS THE GENERAL
PROCEDURE FOR
REQUESTING
DETERMINATION
LETTERS?

Scope
.01 Section 6 of this revenue procedure and this section 10 set forth procedures that are generally
applicable to all determination letter requests. Additional procedures for specific types of requests
are set forth in sections 11 through 18 of this revenue procedure.
Complete information
required
.02 An applicant requesting a determination letter must file the materials required by this
revenue procedure with EP Determinations at the address provided in section 31 of this revenue
procedure. The filing of the application, when accompanied by all information and documents
required by this revenue procedure, will generally serve to provide EP Determinations with the
information required to make the requested determination. However, in making the determination,
EP Determinations may require the submission of additional information. If an application is
determined by EP Determinations to be procedurally or technically deficient, EP Determinations
may decline to process the application and an applicant may be required to resubmit the entire
application and pay a new user fee to request a determination letter. See section 10.11 of this
revenue procedure for additional information. Information submitted to EP Determinations in
connection with an application for a determination letter for a qualified plan may be subject
to public inspection to the extent provided by § 6104. The applicant must include EPCRS
documentation for any closing agreement or compliance statement, if applicable. This includes
applicable attachments or model schedules and copies of corrective amendments.

Bulletin No. 2026–1 193 December 29, 2025
Complete copy of plan and
applicable amendments
required
.03 In addition to a copy of the plan and other required materials under this revenue procedure
to be included with a determination letter application, the determination letter application must
also include a copy of all signed and dated plan amendments (including interim amendments, if
applicable) adopted or effective subsequent to the most recent determination letter issued with
respect to the plan (other than amendments adopted on behalf of the employer that adopted a pre-
approved plan by the practitioner that sponsors the employer’s pre-approved plan) even if these
amendments are dated earlier than a previous determination letter issued with respect to the plan.
See section 11.04 of this revenue procedure for information on when plan restatements must be
included in the application.
Separate application for
each single § 414(l) plan
(qualified plans only)
.04 A separate application is required for each single plan within the meaning of § 414(l). This
requirement does not pertain to applications regarding group trusts.
Prior letters
.05 If the plan (other than a plan submitted for initial determination) has received a favorable
determination letter in the past, the application must include a copy of the latest determination
letter. If a prior determination letter is not available, an explanation must be included with the
application, and the applicant must include a copy of the prior plan or adoption agreement, and
the opinion or advisory letter, if applicable. The application also must include all amendments
necessary to verify that the plan was amended timely.
Plans involving mergers
(qualified plans only)
.06 If the submitted plan is the result of a merger of two or more qualified plans, the applicant
must include a copy of the prior determination letter for each of the plans that were combined
to result in the merged plan. The applicant must include a copy of the prior plan document or, if
applicable, the adoption agreement, and the opinion or advisory letter for each of the plans. The
applicant also must include all amendments necessary to verify that each plan was amended timely.
Additionally, for each plan involved in a merger that has a prior determination letter the applicant
should only include all signed and dated plan amendments (including interim amendments, if
applicable) adopted or effective subsequent to the most recent determination letter issued with
respect to the plan. The requirements of this section 10.06 apply regardless of the circumstances
under which a determination letter application is submitted. See section 11.01 for circumstances
under which determination letter applications may be submitted and section 11.03 of this revenue
procedure for additional documents that must be submitted.
User fees
.07 The appropriate user fee, if applicable, must be paid with the application submitted on
www.pay.gov, as described in section 30.07(1) of this revenue procedure, unless the criteria for
the qualified plan user fee exemption are met in accordance with Notice 2017-1, 2017-2 IRB 367.
See sections 6.02(2) and 30.07 of this revenue procedure for procedures relating to electronic
submissions made on Form 5300, Form 5310, Application for Determination for Terminating
Plan, Form 5307, Application for Determination for Adopters of Modified Nonstandardized Pre-
Approved Plans, or Form 5316, Application for Group or Pooled Trust Ruling.
DO NOT use the Form 8717 on www.pay.gov to transmit the fee, unless paying a supplemental
user fee.
Interested party/person
notification and comment
.08
(1) Before filing an application for a qualified plan, the applicant requesting a determination
letter must satisfy the requirements of section 3001(a) of ERISA, and § 7476(b)(2) of the Code
and the regulations thereunder, which provide that an applicant requesting a determination letter
on the qualified status of certain retirement plans must notify interested parties of such application.
The general rules with respect to notifying interested parties of requests for determination letters

December 29, 2025 194 Bulletin No. 2026–1
relating to the qualification of plans involving §§ 401(a) and 403(a) are set out below in sections
19A and 20A of this revenue procedure.
(2) Before filing an application for a § 403(b) plan, the applicant must satisfy the requirements
for notifying interested persons set forth in sections 19B and 20B of this revenue procedure.
Contrary authority must be
distinguished
.09 If the application for determination involves an issue with respect to which contrary
authorities exist, failure to disclose or distinguish such contrary authorities will result in requests
for additional information or the determination that the application is not complete and cannot be
processed.
Employer-employee
relationship
.10 EP Determinations does not make determinations regarding the existence of an employer-
employee relationship as part of its determination of a plan’s satisfaction of applicable
requirements, but relies on the applicant’s representations or assumptions, stated or implicit,
regarding the existence of such a relationship. Taxpayers are reminded, however, that they may
file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and
Income Tax Withholding, with the Service to determine the employment status of the individuals
involved prior to filing an application for a determination letter. See section 12.04 of Rev. Proc.
2026-1, this Bulletin.
Incomplete applications
.11 This section provides procedures for processing incomplete applications.
(1) Procedural Completeness. An application will be reviewed to determine if it is procedurally
complete. For an application to be procedurally complete, the application must include all the
information and documents required by this revenue procedure, including, but not limited to, the
Form 5300 series application. See section 10.03 of this revenue procedure.
(2) Procedurally or Technically Deficient Determination Letter Applications – Individually
Designed Plans. EP Determinations may request the submission of additional information for a
procedurally or technically deficient application.
(a) If EP Determinations needs additional information to process the application, the applicant
will be sent an information request with a 21-day response date.
(b) If the applicant’s response to such information request is not timely or complete, a letter will
be sent to the applicant, giving an additional 30-day period in which to respond.
(c) If a complete response is not received by the response deadline set forth in the letter referenced
in section 10.11(2)(b) of this revenue procedure, the case will be closed. The application will not
be returned, and any user fee submitted with respect to the application will not be refunded.
(3) Procedurally or Technically Deficient Determination Letter Applications – Pre-approved
Plans. EP Determinations may request the submission of additional information for a procedurally
or technically deficient application submitted by an adopter of a pre-approved plan.
(a) If an application submitted by an adopter of a pre-approved plan is procedurally deficient, EP
Determinations will send the applicant a letter identifying the missing information. The applicant
will have 21 days from the date of the letter to submit the missing information identified. If the
missing information is not sent within 21 days of EP Determinations’ letter, the case will be

Bulletin No. 2026–1 195 December 29, 2025
closed. The application will not be returned, and any user fee with respect to the application will
not be refunded.
(b) If a determination letter application for an adopter of a pre-approved plan is closed pursuant
to section 10.11(3)(a) of this revenue procedure, the applicant must resubmit the entire application,
including a new user fee (if applicable), by the end of the plan sponsor’s remedial amendment
cycle, unless a later date is specified in EP Determinations’ letter.
Effect of failure to disclose
material fact
.12 EP Determinations may determine, based on the application form, the extent of review of
the plan document. A failure to disclose a material fact or misrepresentation of a material fact on
the application adversely affects the reliance that would otherwise be obtained through issuance
by EP Determinations of a favorable determination letter. Similarly, failure to accurately provide
any of the information called for on any form required by this revenue procedure may result in no
reliance on the determination letter.
Where to file requests
Submission of related plans
.13 Requests for determination letters must be submitted electronically on www.pay.gov.
.14 If applications for two or more plans of the same employer are submitted together, each
application should include a cover letter that identifies the name of the employer and the plan
numbers and employer identification numbers of all the related plans submitted together. EP
Determinations will determine whether these applications will be worked simultaneously.
Withdrawal of requests
.15 The applicant’s request for a determination letter may be withdrawn by a written request
at any time prior to the issuance of a final adverse determination letter. If an appeal to a proposed
adverse determination letter is filed, a request for a determination letter may be withdrawn at
any time prior to the forwarding of the proposed adverse action to the Chief, Independent Office
of Appeals. In the case of a withdrawal of a determination request, the Service will not issue a
determination of any type. For determination letter requests with respect to qualified plans, a
failure to issue a determination letter as a result of a withdrawal will not be considered a failure of
the Secretary or the Secretary’s delegate to make a determination within the meaning of § 7476.
The Service may consider the information submitted in connection with the withdrawn request
in a subsequent examination. Generally, the user fee will not be refunded if the application is
withdrawn; however, the applicant may submit a subsequent request for a determination letter
pursuant to section 11 of this revenue procedure. The application must be accompanied with the
appropriate user fee in accordance with section 30 of this revenue procedure. Any such application
will be treated as an initial request.
Right to status conference
.16 An applicant for a determination letter has the right to have a conference with the Director,
EP Rulings and Agreements concerning the status of the application if the application has been
pending at least 270 days. The status conference may be by phone or in person, as mutually
agreed upon. During the conference, any issues relevant to the processing of the application may
be addressed, but the conference will not involve substantive discussion of technical issues. No
tape, stenographic, or other verbatim recording of a status conference may be made by any party.
Subsequent status conferences may also be requested if at least 90 days have passed since the last
preceding status conference.
How to request status
conference
.17 A request for a status conference with the Director, EP Rulings and Agreements is to be made
in writing and is to be sent to the specialist assigned to review the application or, if the applicant
does not know who is reviewing the application, to the Director, EP Rulings and Agreements at
the address provided in section 31 of this revenue procedure.

December 29, 2025 196 Bulletin No. 2026–1
SECTION 11. WHAT
IS THE PROCESS
FOR REQUESTING
DETERMINATION
LETTERS FOR
INDIVIDUALLY
DESIGNED PLANS?

Requesting determination
letters
.01 This section 11 contains the procedures for requesting determination letters for individually
designed plans for qualified plans and for § 403(b) plans. Determination letters will be issued with
respect to individually designed plans solely in the following circumstances:
(1) Initial plan determination. See Rev. Proc. 2022-40, section 9.02, for a description of which
plans may be submitted on a Form 5300;
(2) Determination upon plan termination. See section 15 of this revenue procedure and section
9.04 of Rev. Proc. 2022-40 for additional procedures for requesting determination upon plan
termination;
(3) Merged Plans. Individually designed qualified plan resulting from merged plans of previously
unrelated entities, under the conditions set forth in section 9.05 of Rev. Proc. 2022-40; and
(4) Certain other circumstances as may be set forth in guidance published in the Internal
Revenue Bulletin (see section 9.06 of Rev. Proc. 2022-40).
Forms
.02 A determination letter request for the items listed in section 11.01 of this revenue procedure
is made by filing the appropriate form and submitting as an attachment any related documents on
www.pay.gov according to the instructions to the form and any prevailing revenue procedures,
notices, and announcements.
(1) Form 5300 must be filed to request a determination letter for an individually designed
plan, including a collectively bargained plan. See section 12 of this revenue procedure for
circumstances under which an adopting employer that has modified a pre-approved plan may
submit a determination letter request. In accordance with Rev. Proc. 2022-40, section 9.02(1), an
employer may submit a plan for initial plan qualification on a Form 5300 as long as a favorable
determination letter has never been issued with respect to the plan as an individually designed
plan. Employers submitting requests on behalf of individually designed plans should file the most
recent version of the Form 5300.
(2) Form 5309, Application for Determination of Employee Stock Ownership Plan, must be
filed as an attachment with a Form 5300 to request a determination whether the plan is an ESOP
under § 409 or § 4975(e)(7).
(3) Form 5310 must be filed to request a determination for a terminating plan. Also, see section
15 of this revenue procedure for additional procedures pertaining to applications for determination
upon plan termination. See sections 6.02(2)(b) and 30.07 of this revenue procedure for procedures
relating to electronic submissions. These forms, any applicable user fee, and all related documents
must be filed electronically on www.pay.gov, as described in section 30.07(1) of this revenue
procedure. When completing the form, taxpayers should refer to the applicable Employee Plans
user fees listed in Appendix A of this revenue procedure.

Bulletin No. 2026–1 197 December 29, 2025
(4) Form 2848.
(5) Form 8821.
Application must include
a copy of plan and
amendments
.03 The application must include a copy of all signed and dated plan amendments (including
interim amendments, if applicable) adopted or effective subsequent to the most recent
determination letter issued with respect to the plan, even if these amendments are dated earlier
than a previous determination letter issued with respect to the plan. The application must
also include a copy of the restated plan, if applicable. If a plan did not receive a favorable
determination letter, all plan documents and amendments must be submitted. EP Determinations
has the discretion to request copies of any other amendments during its review of a plan. If the
submitted plan is the result of a merger of two or more plans, the applicant must include, for
each of the plans involved in the merger, a copy of the prior plan document, or if applicable,
the adoption agreement, the opinion or advisory letter, and applicable amendments. See section
10.06 of this revenue procedure for further detail on information required for plans involving
mergers.
Restatements required
.04 An individually designed plan must be restated when it is submitted for a determination letter
unless it is a terminating plan. Sponsors of terminating plans are encouraged, but not required,
to submit a restatement when submitting a determination letter application. Plans submitted
during 2026 must be restated for compliance for the items described in section 9 of this revenue
procedure, as applicable. A plan sponsor of a dual-qualified plan that is intended to comply with
both the Code and the Código de Rentas Internas para un Nuevo Puerto Rico de la Ley Núm. 1 de
31 de enero de 2011 (“Puerto Rico Code”) must submit a restatement showing compliance with
these lists and the qualification requirements of the Code when submitting a determination letter
application.
Section 414(x) combined
plans
.05 EP Determinations will consider § 414(x) in issuing determination letters for individually
designed plans that consist of a defined benefit plan and a qualified cash or deferred arrangement
(subject to the eligibility requirements in section 11.01 of this revenue procedure). A § 414(x) plan
sponsor must submit two Forms 5300 and two applicable user fees.
SECTION
12. WHEN
MAY AN ADOPTER OF A
PRE-APPROVED PLAN
(STANDARDIZED OR
NONSTANDARDIZED)
SUBMIT A
DETERMINATION
LETTER APPLICATION?

Eligibility to apply for a
determination letter for
a Cycle 4 qualified pre-
approved plan under Rev.
Proc. 2023-37
.01 Rev. Proc. 2023-37 is applicable to providers of qualified pre-approved plans that submit
requests for opinion letters with respect to Cycle 4. Under Rev. Proc. 2023-37, a qualified pre-
approved plan is either a standardized or a nonstandardized plan. This section 12, in part, provides
guidance on the eligibility of an adopting employer of a qualified pre-approved plan that received
an opinion letter, pursuant to Rev. Proc. 2023-37, to submit a determination letter application with
regard to that plan. The adoption period for defined contribution qualified pre-approved plans,
and the ability for plan sponsors to apply for a determination letter (on Form 5300 or 5307) with
respect to Cycle 4 is expected to begin in 2026, and will be published in the Internal Revenue
Bulletin.

December 29, 2025 198 Bulletin No. 2026–1
Eligibility to apply for
a determination letter
for a Cycle 2 § 403(b)
pre-approved plan under
Rev. Proc. 2021-37 and Rev.
Proc. 2023-37
.02 Rev. Proc. 2021-37 is applicable to providers of § 403(b) pre-approved plans that submit
requests for opinion letters with respect to Cycle 2. Under Rev. Proc. 2021-37, a § 403(b) pre-
approved plan is either a standardized or a nonstandardized plan. This section 12, in part, provides
guidance on the eligibility of an adopting employer of a § 403(b) pre-approved plan to submit a
determination letter application with regard to that plan under Rev. Proc. 2023-37. The employer
adoption window for Cycle 2 § 403(b) pre-approved plans and the window during which a plan
sponsor of such a plan may apply for a determination letter (on Form 5300 or 5307) is January 1,
2025, through December 31, 2026, pursuant to Announcement 2024-38.
Determination letter
applications on Form 5307
.03
(1) Except as provided in section 12.03(3) of this revenue procedure, an adopting employer
of a nonstandardized qualified or § 403(b) pre-approved plan that has made modifications to the
terms of the pre-approved plan that are not extensive, or an adopting employer of any qualified or
§ 403(b) pre-approved plan (either standardized or nonstandardized) that amends its pre-approved
plan solely to add language to satisfy the requirements of § 415 (and § 416, in the case of a
qualified pre-approved plan) due to the required aggregation of plans, may file for a determination
letter using a Form 5307.
(2) An adopting employer eligible to file for a determination letter on Form 5307 may file on
a Form 5307 regardless of whether a prior favorable determination letter has been issued with
respect to the plan.
See section 13 of this revenue procedure, which sets forth the procedures for adopting employers
of qualified and § 403(b) pre-approved plans requesting determination letters on Form 5307.
(3) Determination letter requests for the following qualified pre-approved plans must be filed on
Form 5300 (if otherwise permitted), regardless of whether they are otherwise described in section
12.03(1) of this revenue procedure:
(a) A request with respect to a multiple employer pre-approved plan;
(b) A request for a nonstandardized pre-approved plan that is a pension plan that is not a
governmental plan (within the meaning of § 414(d)) in which the normal retirement age is lower
than the age 62 safe harbor in § 1.401(a)-1(b)(2), that requests reliance on whether the plan satisfies
§ 1.401(a)-1(b)(2) (if an employer modified the plan, the modifications cannot be extensive);
(c) A request for a nonstandardized pre-approved plan that is a pension plan that is a
governmental plan (within the meaning of § 414(d)) in which the normal retirement age does not
satisfy any of the safe harbors described in § 1.401(a)-1(b)(2)(v) of the proposed regulations, that
requests reliance on whether the plan satisfies § 1.401(a)-1(b)(2) of the proposed regulations (if
an employer modified the plan, the modifications cannot be extensive); and
(d) A request for a nonstandardized pre-approved plan regarding a partial termination.
Determination letter
applications on Form 5300
.04
(1) An adopting employer of a pre-approved plan whose plan is treated as individually designed
pursuant to section 13.05 of Rev. Proc. 2023-37 or section 9.05 of Rev. Proc. 2021-37 (for
example, if the adopting employer makes amendments to a standardized plan other than certain

Bulletin No. 2026–1 199 December 29, 2025
permitted amendments, or makes amendments to a nonstandardized plan, that, due to the nature
and extent of the amendments, result in the Service determining that the plan should be treated as
individually designed) must use a Form 5300 to apply for a determination letter as an individually
designed plan, and is subject to the eligibility requirements under Rev. Proc. 2022-40, including
the criteria that the plan previously had not been filed for a determination letter submitted on a
Form 5300 and had not been issued a determination letter as an individually designed plan.
(2) The following adopting employers of a pre-approved plan, or controlling members, as
applicable, may file on Form 5300, regardless of whether a favorable determination letter has
been issued with respect to the plan:
(a) The controlling member of a multiple employer qualified plan that makes modifications to
its nonstandardized pre-approved plan that are not extensive or that amends its pre-approved plan
(whether standardized or nonstandardized) solely to add language to satisfy the requirements of
§ 415 and § 416 due to the required aggregation of plans;
(b) An adopting employer of a nonstandardized qualified or § 403(b) pre-approved plan that has
extensive modifications, but the modifications do not cause the plan to be treated as individually
designed as described in section 12.04(1) of this revenue procedure;
(c) An adopting employer (or, if the plan is a multiple employer qualified plan, the controlling
member) of a qualified pre-approved pension plan (standardized or nonstandardized) that is not a
governmental plan (within the meaning of § 414(d)), that files a determination letter request that is
limited to a determination as to whether a plan’s normal retirement age that is lower than the age
62 safe harbor in § 1.401(a)-1(b)(2) satisfies the requirements of § 1.401(a)-1(b)(2);
(d) An adopting employer (or, if the plan is a multiple employer qualified plan, the controlling
member) of a qualified pre-approved pension plan (standardized or nonstandardized) that is a
governmental plan (within the meaning of § 414(d)) with a normal retirement age that does not
satisfy any of the safe harbors described in § 1.401(a)-1(b)(2)(v) of the proposed regulations, that
files a determination letter request that is limited to a determination as to whether a plan’s normal
retirement age satisfies the requirements of § 1.401(a)-1(b)(2) of the proposed regulations;
(e) An adopting employer (or, if the plan is a multiple employer qualified plan, the controlling
member) of a nonstandardized qualified pre-approved pension plan that is not a governmental plan
(within the meaning of § 414(d)) in which the normal retirement age is lower than the age 62 safe
harbor, that files a determination letter request that includes, but is not limited to, a determination
as to whether the plan satisfies § 1.401(a)-1(b)(2), and that has made additional modifications to
the terms of the plan that are not extensive; or
(f) An adopting employer (or, if the plan is a multiple employer qualified plan, the controlling
member) of a nonstandardized qualified pre-approved pension plan that is a governmental plan
(within the meaning of § 414(d)) in which the normal retirement age does not satisfy any of the safe
harbors described in § 1.401(a)-1(b)(2)(v) of the proposed regulations, that files a determination
letter request that includes, but is not limited to, a determination as to whether the plan satisfies
§ 1.401(a)-1(b)(2) of the proposed regulations, and that has made additional modifications to the
terms of the plan that are not extensive.
An adopting employer that submits an application for a determination letter for a pre-approved
plan for one or more of the reasons described in this section 12.04(2) must identify the applicable
reason(s) in a cover letter to the application and include a copy of the opinion letter.

December 29, 2025 200 Bulletin No. 2026–1
(3) Special rules. The following special rules apply with regard to the determination letter
requests for qualified plans described below:
(a) Leased employees. An adopting employer of a standardized or nonstandardized qualified
pre-approved plan (or, if the plan is a multiple employer plan, the controlling member) that is
eligible to submit a determination letter on Form 5300 in accordance with this section and Rev.
Proc. 2022-40 may also request a determination regarding leased employee status under § 414(n)
(see section 17.05 of this revenue procedure).
(b) Partial terminations. An adopting employer of a standardized or nonstandardized qualified
pre-approved plan (or, if the plan is a multiple employer plan, the controlling member) that
requests a determination regarding partial termination (see section 9.09 of this revenue procedure)
must file using Form 5300. If the request is limited to whether a partial termination has occurred,
the employer may file on Form 5300 at any time, regardless of whether the employer is otherwise
eligible to submit a determination letter application. If the request is not limited to whether a partial
termination has occurred, the employer must be otherwise eligible to submit a determination letter
application.
See section 18 of this revenue procedure for procedures for requesting § 401(h) and § 420
determination letters. See section 13.04 of Rev. Proc. 2023-37 regarding the effect of employer
amendments on the remedial amendment cycle. See section 12.04(1) of this revenue procedure for
treatment as an individually designed plan.
Scope of review
.05
(1) Determination letter applications filed on Form 5307, as described in section 12.03 of this
revenue procedure, or on Form 5300, as described in section 12.04(2) of this revenue procedure,
will be reviewed on the basis of the Cumulative List that was used to review the underlying pre-
approved plan.
(2) Determination letter applications filed on Form 5300 as an individually designed plan, as
described in section 12.04(1) of this revenue procedure, will be reviewed based on the Required
Amendments List that was issued during the second calendar year preceding the submission of the
determination letter application.
Submission period for pre-
appr
oved plans
.06 An adopting employer of a pre-approved plan must submit an application for a determination
letter
(whether on a Form 5300 or Form 5307) during the approximately two-year period in which
employers may adopt the pre-approved plan (employer adoption window), as described in section
14.03 of Rev. Proc. 2016-37 and section 25 of Rev. Proc. 2023-37, except with respect to requests
limited to partial terminations of qualified pre-approved plans, as noted in section 12.04(3)(b)
of this revenue procedure. However, with respect to Cycle 2 § 403(b) pre-approved plans, if the
adopting employer had not previously adopted a pre-approved plan that had received an opinion
letter for the preceding cycle, the adopting employer has until the start of the employer adoption
window for the next cycle to apply for a determination letter submitted on Form 5307 or 5300.
Note that applications described under section 12.04(1) of this revenue procedure (for an adopting
employer of a pre-approved plan that is treated as an individually designed plan) may be filed at
any time to the extent permitted under Rev. Proc. 2022-40.
Reliance on a favorable
opinion letter
equivalent to
determination letter
.07 If an employer sponsoring a § 403(b) plan may rely on a favorable opinion letter pursuant
to
section 8 of Rev. Proc. 2021-37 and section 12 of Rev. Proc. 2023-37, the opinion letter is
equivalent to a favorable determination letter. For example, the favorable opinion letter is treated
as a favorable determination letter as provided in section 23 of this revenue procedure, regarding

Bulletin No. 2026–1 201 December 29, 2025
the effect of a determination letter. Rev. Procs. 2021-37 and 2023-37 also describe the extent to
which adopting employers of such plans may rely on favorable opinion letters without requesting
individual determination letters.
Restatement rule
.08 A pre-approved plan restatement that generally is effective as of a certain date should not
be treated as superseding a previously adopted interim plan amendment that is effective before
or after the restatement’s effective date and that has not been incorporated or reflected in the
restatement, provided that the pre-approved plan is operated in a manner consistent with the
interim plan amendment. A plan is presumed to be operating in compliance with an interim plan
amendment in any case in which the operation of the plan cannot be determined.

SECTION 13.
WHAT ARE
THE DETERMINATION
LETTER FILING
PROCEDURES FOR
FORM 5307?
Scope
.01 This section sets forth procedures for requesting determination letters for adopting employers
of pre-approved plans that are eligible to submit determination letter applications on Form 5307.
Form 5307 filing procedures
.02 Applicants must submit the Form 5307 application electronically on www.pay.gov
and may
not submit any documents on paper, including the Form 8717. Do not submit a copy of the trust
or any investment arrangement because a determination will not be provided on these documents.
Note: EP Determinations may request proof of provider adoption of interim amendments. The
application for a determination letter submitted on a Form 5307 must include the following:
(1) The applicable user fee;
(2) Form 5307;
(3) Form 2848 (if applicable, submit Form 8821);
(4) A copy of the most recent opinion letter for the pre-approved plan;
(5) Penalty of perjury statement if application in www.pay.gov is not signed by the plan sponsor
(see section 6.02(14) of this revenue procedure);
(6) A complete copy of the plan and, if applicable, a copy of the completed adoption agreement;
(7) A written representation (signature optional) made by the pre-approved plan provider that
explains how the nonstandardized plan differs from the approved plan, describing the location,
nature, and effect of each deviation from the language of the approved plan;
(8) Prior determination letter, if applicable; and
(9) Any other information or material that may be required by EP Determinations. Note: EP
Determinations may request proof of provider adoption of interim amendments.

December 29, 2025 202 Bulletin No. 2026–1
Deviations from language of
approved plan
.
03 Deviations from the language of the approved plan will be evaluated based on the extent
and complexities of the changes. If the changes are determined to be extensive, EP Determinations
will require the applicant to file Form 5300, Application for Determination for Employee Benefit
Plan and pay the higher user fee. If the changes are too extensive to be compatible with the
pre-approved program, the adopting employer’s plan will not be eligible for the pre-approved
program. See section 20.03(5) of Rev. Proc. 2016-37, and section 9.05(4) of Rev. Proc. 2021-37.
See also section 25.04(1) of Rev. Proc. 2023-37.
Adoption of plan prior to
date of plan’s letter
.04 An employer will not be treated as having adopted a pre-approved plan if the employer has
signed
or otherwise adopted the plan prior to the date of issuance of the pre-approved plan’s opinion
letter. See section 8.03(2) of Rev. Proc. 2021-37 and section 12.03(2) of Rev. Proc. 2023-37.
In this case, the determination letter application for the employer’s plan may not be filed on Form
5307 and will not be eligible for a reduced user fee. A determination letter application for a pre-
approved plan must be based on the pre-approved plan with any applicable modifications.
Timing of determination
letter
applications for
adopting employers of
pre-approved plans
.05 In accordance with section 5 of Rev. Proc. 2023-37 (for qualified pre-approved plans)
and
section 10 of Rev. Proc. 2019-39 (for § 403(b) pre-approved plans), adopting employers of
pre-approved plans have a remedial amendment cycle. An adopting employer of a nonstandardized
plan that makes changes to the plan that are not extensive must submit the determination letter
application within the employer adoption window announced by the Service, as described in
section 14.03 of Rev. Proc. 2016-37 for Cycle 3 qualified pre-approved plans, and section 25 of
Rev. Proc. 2023-37 for Cycle 2 § 403(b) pre-approved plans and Cycle 4 (and subsequent cycles)
defined contribution qualified pre-approved plans and defined benefit qualified pre-approved
plans. Applications submitted outside of that employer adoption window will be returned.
SECTION 14.
WHAT ARE
THE DETERMINATION
LETTER FILING
PROCEDURES FOR
MULTIPLE EMPLOYER
PLANS (QUALIFIED
PLANS ONLY)?
Scope

.
01 This section sets forth procedures for applications filed with respect to plans described in
§ 413(c). A plan is not described in § 413(c) if all the employers maintaining the plan are members
of the same controlled group or affiliated service group under § 414(b), (c), or (m).
Applicant must request
letter for plan in the name
of the controlling member
.02
(1) A determination
letter applicant for a multiple employer plan that is otherwise eligible
to apply for a determination letter must request a letter for the plan in the name of the adopting
employer sponsoring a plan that submits the application as the lead employer of the multiple
employer plan (controlling member). An applicant requesting a letter for the plan submits one
Form 5300 for the plan in the name of the controlling member, either including or omitting the
design-based safe harbor questions. A participating employer maintaining a multiple employer
plan may not request its own determination letter but may rely on a favorable determination
letter issued to the controlling member, except with respect to the requirements of §§ 401(a)(4),
401(a)(26), 401(l), 410(b), and 414(s), and, if the participating employer maintains or has ever
maintained another plan, §§ 415 and 416.

Bulletin No. 2026–1 203 December 29, 2025
(2) A determination letter for a multiple employer plan issued pursuant to this revenue procedure
will provide reliance for purposes of the requirements of § 413(c);
5
however, pending issuance
of final regulations under § 413(e), a favorable determination letter for a multiple employer plan
will not provide reliance for purposes of § 413(e). An applicant that has withdrawn a pending
application may resubmit the application following the issuance of final regulations under
§ 413(e). If the withdrawn application had been submitted for initial qualification of the plan,
the resubmission of that application will not cause the application to fail to be considered as an
application for initial qualification.
Where to file requests
.03 The application, along with the applicable user fee, must be submitted using www.pay.gov.
See Appendix A, section .07(1)(d) and (e) of this revenue
procedure for the applicable user fee.
Addition of employers
.04 The controlling member may continue to rely on its favorable determination letter after
another employer commences participation in the controlling member’s multiple employer plan.
An employer that commences participation in the multiple employer plan after the controlling
member receives a favorable determination letter may rely on the determination letter of the
controlling member.
SECTION 15.
WHAT ARE
THE PROCEDURES FOR
FILING A REQUEST FOR
A DETERMINATION
UPON TERMINATION
OR DISCONTINUANCE
OF CONTRIBUTIONS,
NOTICE OF MERGER,
CONSOLIDATION, ETC.?
Scope

.01 This section sets forth procedures for requesting determination letters involving plan
termination or discontinuance of contributions. This section also contains procedures regarding
required notices of merger, consolidation, or transfer of assets or liabilities.
Required forms
.02
(1)
Form 5310, Application for Determination for Terminating Plan, is filed by plans other than
multiemployer plans covered by the insurance program of the PBGC. This form must be filed
electronically on www.pay.gov. Paper forms will not be accepted.
(2) Form 5300 is filed in the case of a qualified multiemployer plan covered by PBGC insurance.
This form must be filed electronically on www.pay.gov. Paper forms will not be accepted.
(3) Form 6088, Distributable Benefits from Employee Pension Benefit Plans, is filed (as
applicable) in addition to Form 5310 or 5300 by a sponsor or plan administrator of a qualified
defined benefit plan or a qualified underfunded defined contribution plan that files an application
for a determination letter regarding plan termination. For collectively bargained qualified plans,
a Form 6088 is required only if the plan benefits either (1) employees who are not collectively
bargained employees within the meaning of § 1.410(b)-6(d) or (2) more than 2 percent of the
employees covered by the plan are professional employees as defined in § 1.410(b)-9. A separate
Form 6088 is required for each employer employing such employees. See the instructions for
Form 6088 for information required to be submitted along with the form, including a statement
5
For more information pertaining to the scope of reliance on a determination letter, see section 23 of this revenue procedure.

December 29, 2025 204 Bulletin No. 2026–1
explaining how the present values were determined. For cash balance plans, explain the
methodology used to calculate employees’ accrued benefits, and include an example illustrating
the application of the methodology.
(4) Form 5310-A, if required, generally must be filed not later than 30 days before a merger,
consolidation, or transfer of assets and liabilities. The filing of Form 5310-A will not result in the
issuance of a determination letter.
(5) For electronic submissions on Forms 5310, 5300, 5307, and 5316, www.pay.gov must be
utilized for payment in lieu of Form 8717, User Fee for Employee Plan Determination Letter
Request. See section 6 of this revenue procedure.
(6) Form 2848. If applicable, submit Form 8821.
(7) Schedule SB (Form 5500), Single-Employer Defined Benefit Plan Actuarial Information,
for defined benefit plans.
Supplemental information
.03 The application for a determination letter involving plan termination must also include any
supplemental information or
schedules required by the forms or form instructions. For example,
the application must include copies of all records of actions taken to terminate the plan (such as
a resolution of the board of directors) and a schedule providing certain information regarding
employees who separated from vesting service with less than 100 percent vesting.
In cases involving the termination of plans that contain a § 401(h) feature, a cover letter must
accompany the submission, and it must reference the § 401(h) feature to clarify that this feature
is part of the termination application. The cover letter must specifically state the location of plan
provisions that relate to the § 401(h) feature.
In the case of the termination of a multiemployer plan, there must be a cover letter accompanying
the submission that specifies that it is an application for a termination of a multiemployer plan.
Compliance with Title IV of
ERISA
.04 In the case of plans subject to Title IV of ERISA, a favorable determination letter issued
in connection with a plan’s termination is conditioned on approval that the termination is a valid
termination under Title IV of ERISA. Notification by the PBGC that a plan may not be terminated
will be treated as a material change of fact.
Termination prior to time
for amending for change in
law
.
05 A plan that terminates after the effective date of a change in law, but prior to the date that
amendments related to the change in law are otherwise required, must be amended to comply with
the
applicable provisions of law from the date on which such provisions become effective with
respect to the plan. Because such a terminated plan would no longer be in existence by the required
amendment date and therefore could not be amended on that date, such plan must be amended in
connection with the plan termination to comply with those provisions of law that become effective
with respect to the plan on or before the date of plan termination. Such amendments include any
amendments made after the date of plan termination that were required to obtain a favorable
determination letter. In addition, annuity contracts distributed from such terminated plans must
meet all the applicable provisions of any change in law. See section 7 of Rev. Proc. 2022-40.
An application is deemed to be filed in connection with plan termination if it is filed no later
than the later of (i) one year after the effective date of the termination, or (ii) one year after the date
on which the action terminating the plan is adopted. However, in no event may the application be

Bulletin No. 2026–1 205 December 29, 2025
filed later than 12 months from the date of distribution of substantially all plan assets in connection
with the termination of the plan.
Restatement not required
for terminating plan
.06 An applicant for a terminating plan is encouraged to submit a restatement when applying
for a determination letter; however, a restatement for a terminating plan generally is not required.

SECTION 16. WHAT
ARE
THE DETERMINATION
LETTER FILING
PROCEDURES FOR
GROUP TRUSTS?
Scope
.01 This section provides special procedures for requesting a determination letter on the status
of a group trust under Rev. Rul. 81-100, as clarified and modified by Rev. Rul. 2004-67, Rev. Rul.
2011-1, Notice 2012-6, Rev. Rul. 2014-24, and section 336(e) of the Protecting Americans from
Tax Hikes Act of 2015, Division Q of Consolidated Appropriations Act, 2016, Pub. L. 114-113,
129 Stat. 2242 (PATH Act).
Required information
.02 Applicants must submit the Form 5316 application electronically on www.pay.gov and
may not
submit any documents on paper, including the Form 8717. Note: When utilizing www.
pay.gov, if an applicant receives an email that the payment was dishonored, the applicant must
resubmit the application package along with the new user fee. When resubmitting, include the
email received regarding the dishonored payment with the submission package. Do not use Form
8717 to submit the user fee.
A request for a determination letter with respect to a group trust is made by submitting a
Form 5316, demonstrating how the group trust satisfies the criteria listed in Rev. Rul. 2011-1,
together with the trust instrument and related documents. Rev. Rul. 2004-67 extends the ability to
participate in group trusts to eligible governmental plans under § 457(b) and clarifies the ability of
certain individual retirement accounts under § 408 to participate.
Rev. Rul. 2011-1 extends the ability to participate in group trusts to custodial accounts under
§ 403(b)(7), retirement income accounts under § 403(b)(9), and governmental retiree benefit plans
under § 401(a)(24). There are two model amendments in Rev. Rul. 2011-1. Amendment 1 is for
a group trust that received a determination letter from EP Determinations prior to January 10,
2011, that the group trust satisfies Rev. Rul. 81-100, but that does not satisfy the separate account
requirement of paragraph (6) of the holding of Rev. Rul. 2011-1. Amendment 2 is for a group
trust that received a determination letter from EP Determinations prior to January 10, 2011, that
the group trust satisfies Rev. Rul. 81-100, as modified by Rev. Rul. 2004-67, and that intends to
permit custodial accounts under § 403(b)(7), retirement income accounts under § 403(b)(9), or
§ 401(a)(24) governmental retiree benefit plans to participate in the group trust. Rev. Rul. 2014-24
extends the ability to participate in a group trust to certain retirement plans qualified only under
the Puerto Rico Code, and clarifies that assets held by certain separate accounts maintained by
insurance companies may be invested in group trusts that satisfy Rev. Rul. 81-100. Section 336(e)
of the PATH Act modifies the rules for investment by certain church plan entities in a group trust.
Required forms
.03
(1) Using www.pay.gov
requires the user fee and documents to be submitted electronically
at the time the form is being submitted. For document requirements, see “What to File” in the
Instructions to Form 5316 for a list of what to include in the submission, www.irs.gov/pub/irs-pdf/
f5316.pdf.

December 29, 2025 206 Bulletin No. 2026–1
(2) Form 2848. If applicable, submit Form 8821.
(3) Form 5316.

SECTION 17. WHAT ARE
THE PROCEDURES FOR
FILING A
REQUEST FOR
A DETERMINATION OF
LEASED EMPLOYEE
STATUS (QUALIFIED
PLANS ONLY)?
Scope
.01 This section provides procedures for determination letter requests on whether an employee
is a leased employee and is deemed to be an employee of the recipient employer for qualification
purposes under § 414(n). With respect to an individually designed qualified plan, an applicant
may include in its request for a determination letter a request on whether an employee is a leased
employee and is deemed to be an employee of the recipient employer for qualification purposes
under § 414(n) only if the plan is otherwise eligible to be submitted for a determination letter
pursuant to section 11.01 of this revenue procedure.
Employer must request
the determination under
§ 414(n)
.02 Generally, a determination letter will indicate whether an employee is a leased employee
and is deemed to be an employee of the recipient employer under § 414(n) only if the employer
requests such determination and submits with the determination letter application the information
specified in section 17.06 of this revenue procedure.
Forms
.03 Form 5300 is submitted for a request for a determination letter that includes a request on
leased employee status. Form 5307 cannot be used for this purpose. In addition to the Form 5300,
there must be a cover letter accompanying the submission, specifying that it is an application for
determination of leased employee status.
Employer is responsible
for
determining continuing
status under § 414(n)
.04 A determination letter on leased employee status under § 414(n) is based solely on the
facts submitted
at the time of the application. An employer that is the recipient of services of
leased employees within the meaning of § 414(n) is responsible for determining, at any other
time, whether it meets the requirements of § 401(a), and if a leased employee is deemed to be an
employee of the recipient for qualified plan purposes.
Pre-approved plans
.05 An employer that has adopted a pre-approved plan and that is otherwise eligible to submit
a determination letter request pursuant to section 12.04 of this revenue procedure may request a
determination with respect to § 414(n). The employer must submit with Form 5300 the information
required by section 17.06 of this revenue procedure and any other materials necessary for EP
Determinations to make a determination. If an employer that has adopted a pre-approved plan
requests a determination regarding leased employees, the plan will be reviewed on the basis of
the Cumulative List that was used to review the underlying pre-approved plan, unless the plan is
treated as an individually designed plan (in which case the plan will be reviewed on the basis of
the Required Amendments List).
Required information for
§ 414(n) determination
.06 A determination letter will be issued with respect to § 414(n) only if the employer requests
and is otherwise eligible to receive such a determination, and
the application includes:
(1) A description of the nature of the business of the recipient organization;

Bulletin No. 2026–1 207 December 29, 2025
(2) A copy of the relevant leasing agreement(s);
(3) A description of the function of all leased employees within the trade or business of the
recipient organization (including data as to whether all leased employees are performing services
on a substantially full-time basis);
(4) A description of facts and circumstances relevant to a determination of whether such
leased employees’ services are performed under primary direction or control by the recipient
organization (including whether the leased employees are required to comply with instructions of
the recipient about when, where, and how to perform the services, whether the services must be
performed by particular persons, whether the leased employees are subject to the supervision of
the recipient, and whether the leased employees must perform services in the order or sequence
set by the recipient); and
(5) If the recipient organization is relying on any qualified plan(s) maintained by the employee
leasing organization for purposes of qualification of the recipient organization’s plan, a description
of such plan(s) (including a description of the contributions or benefits provided for all leased
employees that are attributable to services performed for the recipient organization, plan eligibility,
and vesting).

SECTION 18. WHAT
ARE THE PROCEDURES
FOR REQUESTING
§ 401(h) AND § 420
DETERMINATION
LETTERS?
Scope
.01 This section provides procedures for requesting determination letters (i) with respect to
whether the requirements of § 401(h) are satisfied in a plan with retiree medical benefit features,
and (ii) on plan language that permits, pursuant to § 420, the transfer of assets in a defined benefit
plan to a health benefit account described in § 401(h) or to an applicable life insurance account
in the plan.
Required information for
§ 401(h) determination
.02 EP Determinations will issue a determination letter that considers whether the requirements
of § 401(h) are satisfied in a plan with retiree medical benefit features only if the plan sponsor
requests such a determination, the plan sponsor is otherwise eligible to apply for a determination
letter, and the plan sponsor’s application includes (in addition to the application forms and any
other material required by this revenue procedure) a cover letter that requests consideration of
§ 401(h). The cover letter must specifically state that consideration is being requested with regard
to § 401(h) in addition to other matters under § 401(a) and must specifically state the location of
plan provisions that satisfy the requirements of § 401(h) (Part I of the checklist in Appendix C of
this revenue procedure must be used to identify the location of relevant plan provisions).
Required information for
§ 420 determination
.03 EP Determinations will consider the qualified status of certain plan language designed to
comply with § 420 only if the plan sponsor requests such consideration with Form 5300. The
cover letter must specifically state (i) whether consideration is being requested only with regard
to § 420, or (ii) whether consideration is being requested with regard to § 420 in addition to other
matters under § 401(a) (if consideration of other matters under § 401(a) is being requested, the
application forms and other materials required by this revenue procedure must also be submitted).
The cover letter must specifically state the location of plan provisions that satisfy each of the
following requirements (Parts I and II of the checklist in Appendix C of this revenue procedure
must be used to identify the location of relevant plan provisions).

December 29, 2025 208 Bulletin No. 2026–1
(1) The plan must include a health benefits account as described in § 401(h).
(2) The plan must provide that transfers shall be limited to transfers of “excess assets” as defined
in § 420(e)(2).
(3) The plan must provide that only one transfer may be made in a taxable year. However, if
there is a transfer from a defined benefit plan to both a health benefits account and to an applicable
life insurance account in the same taxable year, both transfers are treated as one transfer.
(4) The plan must provide that the amount transferred will not exceed the amount that is
reasonably estimated to be the amount the employer will pay out (whether directly or through
reimbursement) of the health benefit account and applicable life insurance account during the
taxable year of the transfer for “qualified current retiree liabilities,” as defined in § 420(e)(1).
(5) The plan must provide that no transfer will be made after December 31, 2032.
(6) The plan must provide that any assets transferred, and any income allocable to such assets,
will be used only to pay qualified current retiree health liabilities for the taxable year of transfer.
(7) The plan must provide that any amounts transferred to a health benefits account (and income
attributable to such amounts) or an applicable life insurance account that are not used to pay
qualified current retiree health liabilities will be transferred back to the defined benefit portion of
the plan.
(8) The plan must provide that the amounts paid out of a health benefits account will be treated
as paid first out of transferred assets and income attributable to those assets.
(9) The plan must provide that the accrued pension benefits for participants and beneficiaries
must become nonforfeitable as if the plan had terminated immediately prior to the transfer (or in
the case of a participant who separated during the 1-year period ending on the date of transfer
immediately before such separation).
(10) The plan must provide that a transfer will be permitted only if each group health plan or
arrangement under which health benefits are provided contains provisions satisfying § 420(c)(3).
The plan must define “applicable employer cost,” “cost maintenance period,” and “benefit
maintenance period,” as applicable, consistent with § 420(c)(3), as amended. The plan may
provide that § 420(c)(3) is satisfied separately with respect to individuals eligible for benefits
under Title XVIII of the Social Security Act at any time during the taxable year and with respect
to individuals not so eligible, and separately for applicable life insurance benefits with respect to
individuals 65 or older at any time during the taxable year and with respect to individuals under
age 65 during the taxable year.
(11) The plan must provide that transferred assets will not be used for key employees (as defined
in § 416(i)(1)).

Bulletin No. 2026–1 209 December 29, 2025
PART IIB. INTERESTED PARTY AND INTERESTED PERSON
NOTICE AND COMMENT
SECTION 19A. WHAT
RIGHTS T
O NOTICE
AND COMMENT DO
INTERESTED PARTIES
HAVE (QUALIFIED
PLANS ONLY)?

Rights of interested parties
.01 Persons who qualify as interested parties under § 1.7476-1(b) with respect to a qualified
plan have the following rights:
(1) To receive notice, in accordance with section 20A of this revenue procedure, that an
application for an advance determination will be filed regarding the qualification of plans described
in § 401, 403(a), 409, or 4975(e)(7);
(2) To submit written comments with respect to the qualification for such plans to the Service;
(3) To request the DOL to submit a comment to the Service on behalf of the interested parties;
and
(4) To submit written comments to the Service on matters with respect to which the DOL was
requested to comment but declined.
Comments by interested
parties
.02 Comments submitted by interested parties must be received by EP Determinations by the
45th day after the day on which the application for determination is received by EP Determinations
(however, see sections 19A.03 and 19A.04 of this revenue procedure for filing deadlines in cases
in which the DOL has been requested to comment). Such comments must be in writing and signed
by the interested parties or by an authorized representative of such parties (as provided in section
6.02(11) of this revenue procedure), and faxed to: EP Customer Service at 855-224-1311; or
addressed to:
Internal Revenue Service
EP Determinations
Attn: Customer Service Manager
P.O. Box 2508
Cincinnati, OH 45202
Comments must contain the following information:
(1) The names of the interested parties making the comments;
(2) The name and taxpayer identification number of the applicant for a determination;
(3) The name of the plan, the plan identification number, and the name of the plan administrator;

December 29, 2025 210 Bulletin No. 2026–1
(4) Whether the parties submitting the comment are:
(a) Employees eligible to participate under the plan;
(b) Employees with accrued benefits under the plan, or former employees with vested benefits
under the plan;
(c) Beneficiaries of deceased former employees who are eligible to receive or are currently
receiving benefits under the plan; or
(d) Employees not eligible to participate under the plan;
(5) The specific matters raised by the interested parties on the question of whether the plan
meets the requirements for qualification involving §§ 401(a) and 403(a), and how such matters
relate to the interests of the parties making the comment; and
(6) The address of the interested party submitting the comment (or if a comment is submitted
jointly by more than one party, the name and address of a designated representative) to which
all correspondence, including a notice of the Service’s final determination with respect to plan’s
qualification should be sent. (The address designated for notice by the Service will also be used
by the DOL in communicating with the parties submitting a request for comment). The designated
representative may be one of the interested parties submitting the comment or an authorized
representative. If two or more interested parties submit a single comment and one person is
not designated in the comment as the representative for receipt of correspondence, a notice of
determination mailed to any interested party who submitted the comment shall be notice to all the
interested parties who submitted the comment for purposes of § 7476(b)(5).
Requests for DOL to submit
comments
.03 A request to the DOL to submit to EP Determinations a comment pursuant to section
3001(b)(2) of ERISA must be made in accordance with the following procedures.
(1) The request must be received by the DOL by the 25th day after the day the application for
determination is received by EP Determinations. However, if the parties requesting the DOL to
submit a comment wish to preserve the right to comment to EP Determinations in the event the
DOL declines to comment, the request must be received by the DOL by the 15th day after the day
the application for determination is received by EP Determinations.
(2) The request to the DOL to submit a comment to EP Determinations must:
(a) Be in writing;
(b) Be signed as provided in section 19A.02 of this revenue procedure;
(c) Contain the names of the interested parties requesting the DOL to comment and the address
of the interested party or designated representative to whom all correspondence with respect to the
request should be sent (see also section 19A.02(6) of this revenue procedure);
(d) Contain the information prescribed in section 19A.02(2), (3), (4), (5), and (6) of this revenue
procedure;

Bulletin No. 2026–1 211 December 29, 2025
(e) Indicate that the application was or will be submitted to EP Determinations at the address
provided in section 31 of this revenue procedure;
(f) Contain a statement of the specific matters upon which the DOL’s comment is sought, as
well as how such matters relate to the interested parties making the request; and
(g) Be addressed as follows:
Deputy Assistant Secretary
Employee Benefits Security Administration
U.S. Department of Labor
200 Constitution Avenue, N.W.
Washington, D.C. 20210
Attention: 3001 Comment Request
Right to comment if DOL
declines to comment
.04 If a request described in section 19A.03 of this revenue procedure is made and the DOL
notifies the interested parties making the request that it declines to comment on a matter concerning
qualification of the plan which was raised in the request, the parties submitting the request may
still submit a comment to EP Determinations on such matter. The comment must be received
by the later of the 45th day after the day the application for determination is received by EP
Determinations or the 15th day after the day on which notification is given by the DOL that
it declines to submit a comment on such matter (see section 19A.07 of this revenue procedure
for the date of notification). In no event may the comment be received later than the 60th day
after the day the application for determination was received. Such a comment must comply with
the requirements of section 19A.02 of this revenue procedure and include a statement that the
comment is being submitted on matters raised in a request to the DOL upon which the DOL
declined to comment.
Confidentiality of
comments
.05 For rules regarding the confidentiality of contents of written comments submitted by
interested parties to the Service pursuant to section 19A.02 or 19A.04 of this revenue procedure,
see § 601.201(o)(5) of the Statement of Procedural Rules.
Availability of comments
.06 For rules regarding the availability to the applicant of copies of all comments on the
application submitted pursuant to section 19A.01(1), (2), (3), and (4) of this revenue procedure,
see § 601.201(o)(5) of the Statement of Procedural Rules.
When comments are
deemed made
.07 An application for an advance determination, a comment to EP Determinations, or, in the
case of a request to the DOL, shall be deemed made when it is received by EP Determinations
or the DOL, as applicable. Notification by the DOL that it declines to comment shall be deemed
given when it is received by the interested party or designated representative. The notice described
in section 20A.01 of this revenue procedure shall be deemed given when it is posted or sent to the
person in the manner described in § 1.7476-2. In the case of an application, comment, request,
notification, or notice that is sent by mail or a private delivery service that has been designated
under § 7502(f), the date as of which it shall be deemed received will be determined under § 7502.
However, if such an application, comment, request, notification, or notice is not received within
a reasonable period from the date determined under § 7502, the immediately preceding sentence
will not apply.

December 29, 2025 212 Bulletin No. 2026–1
SECTION 19B.
WHAT NOTICE
REQUIREMENTS
APPLY TO INTERESTED
PERSONS (§ 403(b)
PLANS ONLY)?

Requirement to notify
interested persons
.01 Interested persons must receive notice, in accordance with section 20B of this revenue
procedure, that an application for an advance determination will be filed regarding whether a
§ 403(b) plan meets the requirements of § 403(b). An interested person with respect to a
determination letter application of an ongoing § 403(b) plan is any employee participating in the
plan or eligible to participate in the plan. An interested person with respect to a determination
letter application of a terminating § 403(b) plan is any participant in the plan or any beneficiary
eligible to receive or receiving benefits from the plan.
Comments by interested
persons
.02 Interested persons may submit written comments to the Service with respect to whether
a § 403(b) plan meets the requirements of § 403(b). Comments submitted by interested persons
must be received by EP Determinations by the 45th day after the day on which the application for
determination is received by EP Determinations. Such comments must be in writing and signed by
the interested persons or by an authorized representative of such persons (as provided in section
6.02(11) of this revenue procedure), and faxed to: EP Customer Service at 855-224-1311; or
addressed to:
Internal Revenue Service
EP Determinations
Attn: Customer Service Manager
P.O. Box 2508
Cincinnati, OH 45202
Comments must contain the following information:
(1) The names of the interested persons making the comments;
(2) The name and taxpayer identification number of the applicant for a determination;
(3) The name of the plan, the plan identification number, and the name of the plan administrator;
(4) Whether the persons submitting the comment are:
(a) Employees eligible to participate under the plan;
(b) Former employees with an account balance under the plan;
(c) Beneficiaries of deceased former employees who are eligible to receive or are currently
receiving benefits under the plan; or
(d) Employees not eligible to participate under the plan;

Bulletin No. 2026–1 213 December 29, 2025
(5) The specific matters raised by the interested persons on the question of whether the plan
meets the requirements of § 403(b), and how such matters relate to the interests of the persons
making the comment; and
(6) The address of the interested person submitting the comment (or if a comment is submitted
jointly by more than one party, the name and address of a designated representative) to which all
correspondence, including a notice of the Service’s final determination with respect to the plan
meeting the requirements of § 403(b) should be sent. The designated representative may be one
of the interested persons submitting the comment or an authorized representative. If two or more
interested persons submit a single comment and one person is not designated in the comment as
the representative for receipt of correspondence, a notice of determination mailed to any interested
person who submitted the comment shall be notice to all the interested persons who submitted the
comment.
When comments are
deemed made
.03 An application for an advance determination or a comment to EP Determinations shall be
deemed made when it is received by EP Determinations.
Section 19B is not
applicable to plan sponsors
of governmental plans
.04 A plan sponsor of a governmental plan within the meaning of § 414(d) is not required to
comply with this section 19B.
SECTION
20A. WHAT
ARE THE GENERAL
RULES FOR NOTICE TO
INTERESTED PARTIES
(QUALIFIED PLANS
ONLY)?

Notice to interested parties
.01 Notice that an application for an advance determination regarding the qualification of a plan
that is described in § 401(a), 403(a), 409, or 4975(e)(7) and that is subject to § 410 is to be made
must be given to all interested parties in the manner prescribed in § 1.7476-2(c) and in accordance
with the requirements of this section. A notice to interested parties is deemed to be provided in a
manner that satisfies § 1.7476-2(c) if the notice is delivered using an electronic medium under a
system that satisfies the requirements of § 1.401(a)-21.
Time when notice must be
given
.02 Notice must be given not less than 10 days nor more than 24 days prior to the day the
application for a determination is submitted. If an applicant fails to provide the notice in a timely
manner, the application will be returned to the applicant. If, however, an application is returned
to the applicant for failure to adequately satisfy the notification requirements with respect to a
particular group or class of interested parties, the applicant need not cause notice to be given to
those groups or classes of interested parties with respect to which the notice requirement was
already satisfied merely because, as a result of the resubmission of the application, the time
limitations for providing the notice in this subsection would not be met.
Content of notice
.03 The notice referred to in section 20A.01 of this revenue procedure must contain the
following information:
(1) A brief description identifying the class or classes of interested parties to whom the notice
is addressed (e.g., all present employees of the employer, or all present employees eligible to
participate);
(2) The name of the plan, the plan identification number, and the name of the plan administrator;

December 29, 2025 214 Bulletin No. 2026–1
(3) The name and taxpayer identification number of the applicant for a determination;
(4) A statement that an application for a determination as to the qualified status of the plan must
be made to EP Determinations at the address provided in section 31 of this revenue procedure, and
whether the application relates to an initial determination, determination upon plan termination, or
determination upon partial termination;
(5) A description of the class of employees eligible to participate under the plan;
(6) A statement of whether EP Determinations has issued a previous determination as to the
qualified status of the plan;
(7) A statement that any person to whom the notice is addressed is entitled to submit, or request
the DOL to submit, to EP Determinations a comment on the question of whether the plan meets the
requirements of § 401(a) or 403(a); that two or more such persons may join in a single comment
or request; and that if such persons, with respect to a qualified plan, request the DOL to submit a
comment and the DOL declines to do so with respect to one or more matters raised in the request,
the persons may still submit a comment to EP Determinations with respect to the matters on which
the DOL declines to comment;
(8) The specific dates by which a comment to EP Determinations or a request to the DOL must
be received to preserve the right of comment (see section 19A of this revenue procedure);
(9) The number of interested parties needed for the DOL to comment; and
(10) Except to the extent that the additional information required to be made available to
interested parties by sections 20A.05 through 20A.09 of this revenue procedure is included in the
notice, a description of a reasonable procedure whereby such additional informational material
will be available to interested parties (see section 20A.04 of this revenue procedure). A sample
notice setting forth the above information in a case in which the additional information required
by sections 20A.05 through 20A.09 of this revenue procedure will be made available at places
accessible to the interested parties is provided in Appendix B1 to this revenue procedure.
Procedures for making
information available to
interested parties
.04 The procedure referred to in section 20A.03(10) of this revenue procedure, whereby the
additional information required by sections 20A.05 through 20A.09 of this revenue procedure will
(to the extent not included in the notice) be made available to interested parties, may consist of
making such material available for inspection and copying by interested parties at a place or places
reasonably accessible to such parties, or supplying such material by using a method of delivery or
a combination thereof that is reasonably calculated to ensure that all interested parties will have
access to the materials, provided such procedure is immediately available to all interested parties,
is designed to supply them with such additional informational material in time for them to pursue
their rights within the time period prescribed, and is available until the earlier of: 1) the filing of a
pleading commencing a declaratory judgment action under § 7476 with respect to the qualification
of the plan; or 2) the 92nd day after the day the notice of final determination is mailed to the
applicant. Reasonable charges to interested parties for copying and/or mailing such additional
informational material are permissible.
Information to be made
available to interested
parties
.05 Unless provided in the notice, or unless section 20A.06 of this revenue procedure applies,
there shall be made available to interested parties under a procedure described in section 20A.04
of this revenue procedure:

Bulletin No. 2026–1 215 December 29, 2025
(1) An updated copy of the plan and the related trust agreement (if any);
(2) The application for determination; and
(3) Any additional documents relating to the application which are submitted by or for the
applicant to EP Determinations or furnished by EP Determinations to the applicant.
Special rules if there are
fewer than 26 participants
.06 If there would be fewer than 26 participants in the plan, as described in the application
(including, as participants, former employees with vested benefits under the plan, beneficiaries
of deceased former employees currently receiving benefits under the plan, and employees who
would be eligible to participate upon making mandatory employee contributions, if any), then in
lieu of making the materials described in section 20A.05 of this revenue procedure available to
interested parties who are not participants (as described above), there may be made available to
such interested parties a document containing the following information:
(1) A description of the plan’s requirements respecting eligibility for participation and benefits
and the plan’s benefit formula;
(2) A description of the provisions providing for nonforfeitable benefits;
(3) A description of the circumstances which may result in ineligibility, or denial or loss of
benefits;
(4) A description of the source of financing of the plan and the identity of any organization
through which benefits are provided; and
(5) A description of any optional forms of benefits described in § 411(d)(6) that have been
reduced or eliminated by plan amendment.
However, once an interested party or designated representative receives a notice of final
determination, the applicant must, upon request, make available to such interested party (whether
the plan has fewer than 26 participants) an updated copy of the plan and related trust agreement
(if any) and the application for determination.
Information described in
§ 6104(a)(1)(D) should not
be included
.07 Information of the type described in § 6104(a)(1)(D) should not be included in the
application, plan, or related trust agreement submitted to EP Determinations. Accordingly, such
information should not be included in any of the materials required by section 20A.05 or 20A.06
of this revenue procedure to be made available to interested parties.
Availability of additional
information to interested
parties
.08 Unless provided in the notice, there shall be made available to interested parties under
a procedure described in section 20A.04 of this revenue procedure any additional documents
relating to the application which are submitted by or for the applicant to EP Determinations, or
furnished by EP Determinations to the applicant; provided, however, if there would be fewer
than 26 participants in the plan as described in the application (including, as participants, former
employees with vested benefits under the plan, beneficiaries of deceased former employees
currently receiving benefits under the plan, and employees who would be eligible to participate
upon making mandatory employee contributions, if any), such additional documents need not be
made available to interested parties who are not participants (as described above) until they, or
their designated representative, receive a notice of final determination. The applicant may also

December 29, 2025 216 Bulletin No. 2026–1
Availability of notice to
interested parties
withhold from such inspection and copying any information described in § 6104(a)(1)(C) and (D)
which may be contained in such additional documents.
.09 Unless provided in the notice, there shall be made available to all interested parties under a
procedure described in section 20A.04 of this revenue procedure the material described in sections
19A.02 through 19A.07 of this revenue procedure, as applicable.

SECTION 20B. WHAT
ARE THE GENERAL
RULES FOR NOTICE TO
INTERESTED PERSONS
(§ 403(b) PLANS ONLY)?
Notice to interested persons
.
01 Notice that an application for an advance determination regarding whether a § 403(b) plan
satisfies the requirements of § 403(b) must be given to all interested persons in accordance with
the requirements of this section.
The notice described in this section 20B.01 shall be deemed given when it is posted or sent to
the person by any method reasonably calculated to ensure that each interested p
erson is notified
of the application for a determination. If the notice to interested persons is delivered using an
electronic medium under an electronic system that satisfies the applicable notice requirements of
§ 1.401(a)-21, the notice is deemed to be provided in a manner that satisfies the requirements of
this section 20B.01.
Time when notice must be
given
.02 Notice must be given not less than 10 days nor more than 24 days prior to the day the
application for a determination is submitted. If an applicant fails to provide the notice in a timely
manner, the application will be returned to the applicant. If, however, an application is returned
to the applicant for failure to adequately satisfy the notification requirements with respect to a
particular group or class of interested persons, the applicant need not cause notice to be given
to those groups or classes of interested persons with respect to which the notice requirement
was already satisfied merely because, as a result of the resubmission of the application, the time
limitations for providing the notice in this subsection would not be met.
Content of notice
.03 The notice referred to in section 20B.01 of this revenue procedure must contain the following
information (a sample notice is provided in Appendix B2 to this revenue procedure):
(1) A brief description identifying the class or classes of interested persons to whom the notice
is addressed;
(2) The name of the plan, the plan identification number, and the name of the plan administrator;
(3) The name and taxpayer identification number of the applicant for a determination;
(4) A statement that an application for a determination as to whether the plan meets the
requirements of § 403(b) has been made to EP Determinations at the address provided in section
31 of this revenue procedure, and whether the application relates to an initial determination or
determination upon plan termination;
(5) A description of the class of employees eligible to participate under the plan;

Bulletin No. 2026–1 217 December 29, 2025
(6) A statement of whether EP Determinations has issued a previous determination as to the
whether the plan has satisfied the requirements of § 403(b);
(7) A statement that any person to whom the notice is addressed is entitled to submit, to
EP Determinations, a comment on the question of whether the plan meets the requirements of
§ 403(b); and that two or more such persons may join in a single comment or request;
(8) The specific dates by which a comment to EP Determinations must be received to preserve
the right of comment (see section 19B.02 of this revenue procedure); and
(9) A description of where the additional information required by section 20B.04 of this revenue
procedure will be made available at places accessible to the interested persons.
Information to be made
available to interested
persons
.04 Interested persons may request the following information from the plan sponsor:
(1) An updated copy of the plan and custodial agreement or annuity contract; and
(2) The application for determination.
Reasonable charges to interested persons for copying and/or mailing such informational
materials are permissible.
Information described in
§ 6110(c) should not be
included
.05 Information of the type described in § 6110(c) should not be included in the application,
plan, or custodial agreement or annuity contract submitted to EP Determinations. Accordingly,
such information should not be included in any of the materials required by section 20B.03 or
20B.04 of this revenue procedure to be made available to interested persons.
Section 20B is not
applicable to plan sponsors
of governmental plans
.06 A plan sponsor of a governmental plan within the meaning of § 414(d) is not required to
comply with this section 20B.
PART IIC. PROCESSING DETERMINATION LETTER REQUESTS
SECTION 21. HOW

DOES EMPLOYEE
PLANS RULINGS AND
AGREEMENTS HANDLE
DETERMINATION
LETTER REQUESTS?

Oral advice
.01 Oral advice
(1) EP Determinations does not issue determination letters on oral requests. However, personnel
in EP Determinations ordinarily will discuss with taxpayers or their representatives inquiries
regarding substantive tax issues, whether EP Determinations will issue a determination letter on
particular issues, and questions relating to procedural matters about submitting determination
letter requests. Any discussion of substantive issues will be at the discretion of EP Determinations
on a time-available basis, will not be binding on the Service, and cannot be relied upon as a
basis of obtaining retroactive relief under the provisions of § 7805(b). A taxpayer may seek oral
technical assistance from a taxpayer Service representative when preparing a return or report,

December 29, 2025 218 Bulletin No. 2026–1
under established procedures. Oral advice is advisory only, and the Service is not bound to
recognize it in the examination of the taxpayer’s return.
(2) The advice or assistance furnished, whether requested by personal appearance, telephone, or
correspondence will be limited to general procedures, or will direct the inquirer to source material,
such as pertinent Code provisions, regulations, revenue procedures, and revenue rulings that may
aid the inquirer in resolving the question or problem.
Conferences
.02 EP Determinations may grant a pre-submission conference upon written request from a
taxpayer or the taxpayer’s representative, provided the request shows that a substantive plan, or
amendment or other relevant documents have been developed for submission to the Service, but
that special problems or issues are involved, and EP Determinations concludes that a conference
would be warranted in the interest of facilitating review and determination when the application is
formally submitted. Statements made by EP Determinations at a pre-submission conference will
not be binding on the Service and cannot be relied upon as a basis of obtaining retroactive relief
under the provisions of § 7805(b). See section 10.16 of this revenue procedure regarding the right
to a status conference on applications pending for at least 270 days.
Determination letter based
solely on administrative
record (qualified plans
only)
.03 Administrative record
(1) In the case of a request for a determination letter, the determination of EP Determinations or
the Independent Office of Appeals on the qualification or non-qualification of the retirement plan
shall be based solely upon the facts contained in the administrative record. The administrative
record shall consist of all materials exchanged, received, considered, and developed in connection
with the determination. This includes:
(a) The request for determination, the retirement plan and any related trust instruments, and
any written modifications or amendments made by the applicant during the proceedings within
the Service;
(b) All other documents submitted to the Service by, or on behalf of, the applicant with respect
to the request for determination;
(c) All written correspondence between the Service and the applicant with respect to the request
for determination, and any other documents issued to the applicant from the Service;
(d) All written comments submitted to the Service pursuant to sections 19A.01(2), (3), and
(4) of this revenue procedure, and all correspondence relating to comments submitted between
the Service and persons (including the PBGC and the DOL) submitting comments pursuant to
sections 19A.01(2), (3), and (4) of this revenue procedure; and
(e) In any case in which the Service makes an investigation regarding the facts as represented
or alleged by the applicant in the request for determination or in comments submitted pursuant to
this revenue procedure, a copy of the official report of such investigation.
(2) The administrative record shall be closed upon the earlier of the following events:
(a) The date of mailing of a notice of final determination by the Service with respect to the
application for determination; or

Bulletin No. 2026–1 219 December 29, 2025
(b) The filing of a petition with the United States Tax Court seeking a declaratory judgment
with respect to the qualified status of a retirement plan under § 401(a) or § 403(a).
(3) Any oral representation or modification of the facts as represented or alleged in the
application for determination or in a comment filed by an interested party, which is not reduced to
writing, shall not become a part of the administrative record, and shall not be taken into account
in the determination of the qualified status of the retirement plan by EP Determinations or the
Independent Office of Appeals.
Notice of final
determination
.04 In the case of final determination, the notice of final determination shall be one of the
following:
(1)
The letter issued by EP Determinations or the Independent Office of Appeals which states
that the applicant’s plan satisfies the qualification requirements of the Code, or, in the case of a
§ 403(b) plan, meets the requirements of § 403(b). The favorable determination letter will be sent
by certified mail in situations in which an interested party, the DOL, or the PBGC has commented
on the application for determination.
(2) The letter issued, by certified mail, by EP Determinations or the Independent Office of
Appeals subsequent to a letter of proposed determination, stating that the applicant’s plan fails to
satisfy the qualification requirements of the Code or, in the case of a § 403(b) plan, fails to satisfy
the requirements of § 403(b).
Issuance of the notice
of final determination
(qualified plans only)
.05 EP Determinations or the Independent Office of Appeals will send the notice of final
determination
to the applicant, to the interested parties who have previously submitted comments
on the application to the Service (or to the persons designated by them to receive such notice), to
the DOL if the DOL has submitted a comment, and to the PBGC, if the PBGC has submitted a
comment.
SECTION 22. WHA
T
ARE THE STEPS
FOR EXHAUSTING
ADMINISTRATIVE
REMEDIES (QUALIFIED
PLANS ONLY)?

In general
.01 For purposes of § 7476(b)(3), a petitioner is deemed to have exhausted the administrative
remedies
available within the Service upon the completion of the steps described in section
22.02, 22.03, 22.04, or 22.05 of this revenue procedure subject, however, to sections 20A.06
and 20A.07 of this revenue procedure. If applicants, interested parties, or the PBGC do not
complete the applicable steps described below, they will not have exhausted their respective
available administrative remedies as required by § 7476(b)(3) and will, thus, be precluded from
seeking declaratory judgment under § 7476 except to the extent that section 22.05 of this revenue
procedure applies.
Steps for exhausting
administrative r
emedies
.02 In the case of an applicant, with respect to any matter relating to the qualification of a plan,
the steps referred to in section 22.01 of this revenue
procedure are:
(1) Filing a completed application with EP Determinations pursuant to this revenue procedure;

December 29, 2025 220 Bulletin No. 2026–1
(2) Complying with the requirements pertaining to notice to interested parties as set forth in this
revenue procedure and § 1.7476-2; and,
(3) Appealing to the Independent Office of Appeals pursuant to § 601.201(o)(6) of the Statement
of Procedural Rules, in the event a notice of proposed adverse determination is issued by EP
Determinations.
Applicant’s request for
§ 7805(b) relief
.03 In order for a petitioner to be deemed to have exhausted administrative remedies within the
Service with respect to § 7805(b), an applicant must submit a request for relief under § 7805(b)
to the agent or specialist assigned to the case in accordance with the procedures in section 23.08
of this revenue procedure.
Interested parties
.04 In the case of an interested party or the PBGC, the steps referred to in section 22.01 of
this revenue procedure are, with respect to any matter relating to the qualification of the plan,
submitting to EP Determinations a comment raising such matter in accordance with section
19A.01(2) of this revenue procedure, or requesting the DOL to submit to EP Determinations
a comment with respect to such matter in accordance with section 19A.01(3) of this revenue
procedure and, if the DOL declines to comment, submitting the comment in accordance with
section 19A.01(4) of this revenue procedure, so that it may be considered by EP Determinations
through the administrative process.
Deemed exhaustion of
administrative r
emedies
.05 An applicant, an interested party, or the PBGC will not be deemed to have exhausted
administrative remedies prior to the earlier of:
(1) The completion
of those steps applicable to each as set forth in section 22.01, 22.02, 22.03,
or 22.04 of this revenue procedure, which constitute their administrative remedies; or
(2) The expiration of the 270–day period described in § 7476(b)(3), which period shall be
extended in a case in which there has not been a completion of all the steps referred to in section
22.02 of this revenue procedure, and the Service has proceeded with due diligence in processing
the application for determination.
Service must have
r
easonable time to act on
appeal
.06 The step described in section 22.02(3) of this revenue procedure will not be considered
completed until the Service has had a reasonable time to act upon the appeal.
Service must have
reasonable time to act on
request for § 7805(b) relief
.
07 If the applicant has requested relief under § 7805(b), the applicant’s administrative remedies
with respect to the § 7805(b) request will not be considered exhausted unless the procedures for
making a § 7805(b) request as set forth in section 23.08 of this revenue procedure have been
followed and the Service has had a reasonable time to act upon the request.

SECTION 23. WHA
T
EFFECT WILL A
DETERMINATION
LETTER HAVE?
May be relied on subject to
.01 A taxpayer ordinarily may rely on a determination letter received from EP Determinations
limitations
subject to the conditions and limitations described in this section.
Scope of reliance on
determination letter
.02

Bulletin No. 2026–1 221 December 29, 2025
(1) A determination letter issued pursuant to this revenue procedure contains only the opinion
of EP Determinations as to the qualification of the particular plan involving the provisions of
§§ 401(a) and 403(a) and the status of a related trust, if any, under § 501(a) or a plan’s meeting
the requirements of § 403(b). Such a determination letter is based on the facts and information
presented to EP Determinations in connection with the application for the determination letter
and may not be relied upon after a change in material fact or the effective date of a change in law,
except as provided below. EP Determinations may determine, based on the application form, the
extent of review of the plan document. Failure to disclose a material fact or misrepresentation of a
material fact adversely affects the reliance that would otherwise be obtained through the issuance
by EP Determinations of a favorable determination letter. Similarly, failure to accurately provide
any of the information called for on any form required by this revenue procedure may result in
no reliance. Applicants are advised to retain copies of all supporting data submitted with their
applications. Failure to do so may limit the scope of reliance.
(2) While a favorable determination letter may serve as a basis for determining deductions for
employer contributions thereunder, it is not to be taken as an indication that contributions are
necessarily deductible as made. This latter determination can be made only upon an examination
of the employer’s tax return in accordance with the limitations, and subject to the conditions, of
§ 404.
Effect of subsequent
publication of revenue
ruling, etc.
.03 The prior qualification of a plan as adopted by an employer will not be considered to be
adversely
affected by the publication of a revenue ruling, a revenue procedure, or an administrative
pronouncement within the meaning of § 1.6661-3(b)(2) in cases in which:
(1) The plan was the subject of a favorable determination letter and the request for that letter
contained no misstatement or omission of material facts;
(2) The facts subsequently developed are not materially different from the facts on which the
determination letter was based;
(3) There has been no change in the applicable law; and
(4) The employer that established the plan acted in good faith in reliance on the determination
letter.
However, all such plans must be amended to comply with the published guidance for subsequent
years, in accordance with the rules set forth in Rev. Proc. 2022-40.
Effect of subsequent
amendment by employer
.04 In general, a plan sponsor that maintains a plan for which a favorable determination letter
has been issued and that is otherwise entitled to rely on the determination letter may not continue
to rely on the determination letter with respect to a plan provision that is subsequently amended
or that is subsequently affected by a change in law. However, a plan sponsor may continue to rely
on a determination letter with respect to plan provisions that are not amended (or affected by an
amendment) and plan provisions that are not affected by a change in qualification requirements
or § 403(b) requirements. In addition, a plan sponsor that adopts a sample or model amendment
issued by the Service on a word-for-word basis (or adopts an amendment that is substantially
similar to a sample or model amendment in all material respects) may continue to rely on a
previously issued determination letter.
An adopting employer of a pre-approved plan amending any provision of a pre-approved plan,
including its adoption agreement (other than certain amendments that will not cause a plan to fail

December 29, 2025 222 Bulletin No. 2026–1
to be identical to a pre-approved plan, as described in section 8.03 of Rev. Proc. 2017-41,section
9.03 of Rev. Proc. 2021-37, and section 13.02 of Rev. Proc. 2023-37), will lose reliance on the
opinion letter.
Revocation or modification
of a determination letter
.05 If the Director, Employee Plans reaches a conclusion contrary to that expressed in a
determination letter, he or she has the authority to revoke or modify a determination letter in any
manner.
Determination letter
r
evoked or modified based
on material change in facts
applied retroactively
.06 The revocation or modification of a determination letter will be applied retroactively to the
taxpayer
for whom the determination letter was issued or to a taxpayer whose tax liability was
directly involved in the determination letter if—
(1) there was a misstatement or omission of controlling facts;
(2) the facts at the time of the transaction are materially different from the controlling facts on
which the determination letter was based; or
(3) the transaction involves a continuing action or series of actions and the controlling facts
change during the course of the transaction.
Not otherwise generally
r
evoked or modified
retroactively
.07 If the revocation or modification of a determination letter occurs, for reasons other than
a
change in facts as described in section 23.06 of this revenue procedure, the revocation or
modification will generally not be applied retroactively to the taxpayer for whom the determination
letter was issued or to a taxpayer whose tax liability was directly involved in the determination
letter provided that—
(1) there was no change in the applicable law;
(2) the determination letter was originally issued for a proposed transaction; and
(3) the taxpayer directly involved in the determination letter acted in good faith in relying on
the determination letter, and revoking or modifying the determination letter retroactively would
be to the taxpayer’s detriment.
Taxpayer may request
that r
etroactive effect of
revocation or modification
be limited under § 7805(b)
.08 A taxpayer may seek relief from retroactive revocation or modification of a determination
letter
under § 7805(b). A request for relief under § 7805(b) must be in writing and must be
submitted to the agent or specialist assigned to the case. The request for relief under § 7805(b)
must be submitted before issuance of the final adverse determination letter.
(1) Form of request for relief. A taxpayer’s request to limit the retroactive effect of the
revocation or modification of the determination letter must--
(a) state that it is being made under § 7805(b);
(b) state the relief sought;
(c) explain the reasons and arguments in support of the relief sought; and

Bulletin No. 2026–1 223 December 29, 2025
(d) include any documents bearing on the request.
(2) Notice of denial of request for relief. If the request for relief under § 7805(b) is denied, the
applicant will be notified in writing of the denial.
(3) Taxpayer must exhaust its administrative remedies. If a taxpayer seeks declaratory
judgment under § 7476 with respect to a qualified plan in response to a retroactive revocation or
modification, to preserve judicial review of a claim for relief under § 7805(b), the taxpayer must
follow the steps in this revenue procedure to have exhausted its administrative remedies with
respect to its request under § 7805(b). If the taxpayer does not complete the applicable steps, the
taxpayer will not have exhausted its administrative remedies as required by § 7476(b)(3) with
respect to its request for § 7805(b) relief and will thus be precluded from obtaining § 7805(b)
relief in any declaratory judgment it seeks under § 7476.
If a taxpayer has requested § 7805(b) relief, the taxpayer’s administrative remedies with respect
to its § 7805(b) request will not be considered exhausted until the Service has had a reasonable
amount of time to act upon the request.
PART III. PROCEDURES FOR LETTER RULING REQUESTS
PART IIIA. REQUESTING LETTER RULINGS

SECTION 24.
UNDER WHA
T
CIRCUMSTANCES
DOES EMPLOYEE
PLANS RULINGS AND
AGREEMENTS ISSUE
LETTER RULINGS?
Scope limited to issues
specified
.01 Employee Plans Rulings and Agreements issues letter rulings on proposed transactions and
on
completed transactions either before or after the taxpayer’s return covering the issue presented
in a ruling request is filed. Employee Plans Rulings and Agreements only issues letter rulings
involving:
(1) Section 72 (involving computation of the exclusion ratio only);
(2) Changes in funding methods, including any change in the determination of the value of
plan assets or liabilities (see Rev. Proc. 2017-57, 2017-44 IRB 474), or any change in actuarial
assumptions under § 412, 430, 431 or 433;
(3) Waiver of the liquidity shortfall (as that term is defined in § 430(j)(4)) excise tax under
§ 4971(f)(4);
(4) Waiver of the 60-day rollover requirement under §§ 402(c)(3) and 408(d)(3) (see Rev. Proc.
2003-16, 2003-4 IRB 359, as modified by Rev. Proc. 2016-47, 2016-37 IRB 37, and by Rev. Proc.
2020-46, 2020-45 IRB 995);
(5) A change in the plan year of an employee retirement plan and the trust year of a tax-exempt
employees’ trust (see Rev. Proc. 87-27, 1987-1 CB 769);

December 29, 2025 224 Bulletin No. 2026–1
(6) The tax consequences of prohibited transactions under §§ 503 and 4975;
(7) Whether individual retirement accounts established by employers or associations of
employees meet the requirements of § 408(c) (see Rev. Proc. 87-50; Rev. Proc. 92-38; Rev. Proc.
98-59; Rev. Proc. 2002-10; and Rev. Proc. 2010-48);
(8) Requests for relief under § 301.9100 to recharacterize contributions to a Roth IRA (see
section 24.03 of this revenue procedure with respect to elections under § 301.9100-1);
(9) Requests by plan sponsors of a single employer plan under § 433(d) or multiemployer pension
plans under § 431(d) for approval of an extension of an amortization period, including requests
in connection with an extension of an amortization period involving whether a plan amendment
is reasonable and provides for only de minimis increases in plan liabilities in accordance with
§§ 401(a)(33) and 412(c)(7)(B)(i) (see Rev. Proc. 2010-52, 2010-52 IRB 927);
(10) Requests for the return to the employer of certain nondeductible contributions (see Rev.
Proc. 90-49, 1990-2 CB 620); or
(11) Requests for approval of the use of a substitute mortality table in accordance with § 430(h)
(3)(C) (see Rev. Proc. 2024-32).
Letter rulings involving other issues relating to qualified plans may be issued by the Office of
Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes).
Procedures for requesting letter rulings under the jurisdiction of the Office of Associate Chief
Counsel are set forth in Rev. Proc. 2026-1, this Bulletin.
Generally not in employee
plans qualification matters
.02 The Employee Plans Rulings and Agreements office ordinarily will not issue letter rulings
on matters involving a plan’s status under §§ 401 through 420 and § 4975(e)(7). These matters
are generally handled by EP Determinations pursuant to this revenue procedure and Rev. Proc.
2022-40. Occasionally these matters may be handled by the Office of Associate Chief Counsel
(Employee Benefits, Exempt Organizations, and Employment Taxes). See section 4.02(12) of
Rev. Proc. 2026-3, this Bulletin.
Request to Employee Plans
Rulings and Agreements
for extension of time for
making an election or
for other relief under
§ 301.9100-1
.03 Employee Plans Rulings and Agreements will consider a request for an extension of time
for making an election under § 301.9100-3 to recharacterize annual contributions made to a Roth
IRA. Employee Plans Rulings and Agreements will also consider recharacterization requests
under § 301.9100-3 that relate to a conversion or rollover contribution to a Roth IRA but only if
the rollover or conversion was made prior to January 1, 2018.
With respect to recharacterization of a Roth IRA, Employee Plans Rulings and Agreements
will consider a request for an extension of time for making an election or other application for
relief under § 301.9100-1 even if submitted after the return covering the issue presented in the
§ 301.9100-1 request has been filed and even if submitted after an examination of the return
has begun or after the issues in the return are being considered by the Independent Office of
Appeals or a Federal court. In such a case, Employee Plans Rulings and Agreements will notify
the Director, Small Business/Self-Employed (SB/SE) Examinations.
Section 301.9100-1 requests, even those submitted after the examination of the taxpayer’s return
has begun, are letter ruling requests that should be submitted pursuant to this revenue procedure,

Bulletin No. 2026–1 225 December 29, 2025
including payment of the applicable user fee referenced in section 6.02(15) of this revenue
procedure. In addition, the taxpayer must include the information required by § 301.9100-3(e).
However, an election made pursuant to § 301.9100-2 is not a letter ruling and does not require
payment of any user fee. See § 301.9100-2(d). Such an election pertains to an automatic extension
of time under § 301.9100-1.
Issuance of a letter ruling
before the issuance of
a regulation or other
published guidance
.04 Unless the issue is covered by section 25 of this revenue procedure, a letter ruling may
be issued before the issuance of a temporary or final regulation or other published guidance that
interprets the provisions of any act under the following conditions:
(1) Answer is clear or is reasonably certain. If the letter ruling request presents an issue for
which the answer seems clear by applying the statute to the facts or for which the answer seems
reasonably certain but not entirely free from doubt, a letter ruling will be issued; or
(2) Answer is not reasonably certain. If the letter ruling request presents an issue for which
the answer does not seem reasonably certain, Employee Plans Rulings and Agreements may issue
the letter ruling, using its best efforts to arrive at a determination, if it is in the best interest of
tax administration. Under these circumstances, coordination with the Office of Chief Counsel
generally will be required.
However, a letter ruling will not be issued if the letter ruling request presents an issue that
cannot be readily resolved before a regulation, or any other published guidance is issued.
Issues in prior return
.05 Employee Plans Rulings and Agreements ordinarily does not issue letter rulings if, at the
time the ruling is requested, the identical issue is involved in the taxpayer’s return for an earlier
period, and that issue:
(1) is being examined by the Director, Employee Plans Examinations;
(2) is being considered by the Independent Office of Appeals;
(3) is pending in litigation in a case involving the taxpayer or related taxpayer; or
(4) has been examined by the Director, Employee Plans Examinations, or considered by the
Independent Office of Appeals, and the statutory period of limitation has not expired for either
assessment or filing a claim for a refund or a closing agreement covering the issue of liability
has not been entered into by the Director, Employee Plans Rulings and Agreements, or by the
Independent Office of Appeals.
If a return dealing with an issue for a particular year is filed while a request for a ruling on that
issue is pending, Employee Plans Rulings and Agreements will issue the ruling unless it is notified
by the taxpayer or otherwise learns that an examination of that issue or the identical issue on an
earlier year’s return has been started by the Director, Employee Plans Examinations. See section
6.05 of this revenue procedure. However, even if an examination has begun, Employee Plans
Rulings and Agreements ordinarily will issue the letter ruling if the Director, Employee Plans
Examinations, agrees, by memorandum, to permit the ruling to be issued.

December 29, 2025 226 Bulletin No. 2026–1
Generally not to business
associations or groups
.
06 Employee Plans Rulings and Agreements does not issue letter rulings to business, trade, or
industrial associations or to similar groups concerning the application of the tax laws to members
of the group. Employee Plans Rulings and Agreements, however, may issue letter rulings to
groups or associations on their own tax status or liability if the request meets the requirements of
this revenue procedure.
Generally not to foreign
governments
.07 Employee Plans Rulings and Agreements does not issue letter rulings to foreign
governments or their political subdivisions about the U.S. tax effects of their laws. However,
Employee Plans Rulings and Agreements may issue letter rulings to foreign governments or their
political subdivisions on their own tax status or liability under U.S. law if the request meets the
requirements of this revenue procedure.
Generally not on federal tax
consequences of proposed
legislation
.08 Employee Plans Rulings and Agreements does not issue letter rulings on a matter involving
the federal tax consequences of any proposed federal, state, local, municipal, or foreign legislation.
SECTION 25.
UNDER WHAT
CIRCUMSTANCES
DOES EMPLOYEE
PLANS RULINGS AND
AGREEMENTS HAVE
DISCRETION TO ISSUE
LETTER RULINGS?

Ordinarily not in certain
areas because of factual
nature of the problem
.01 Employee Plans Rulings and Agreements ordinarily will not issue a letter ruling in certain
areas because of the factual nature of the problem involved or because of other reasons. Employee
Plans Rulings and Agreements may decline to issue a letter ruling if appropriate in the interest
of sound tax administration, including due to resource constraints, or on other grounds whenever
warranted by the facts or circumstances of a particular case.
No “comfort” letter rulings
.02 No letter ruling will be issued with respect to an issue that is clearly and adequately
addressed by statute, regulations, decision of a court of appropriate jurisdiction, revenue ruling,
revenue procedure, notice, or other authority published in the Internal Revenue Bulletin.
Not on alternative plans or
hypothetical situations
.03 A letter ruling will not be issued on alternative plans of proposed transactions or on
hypothetical situations.
Ordinarily not on part of
an integrated transaction
.04 Employee Plans Rulings and Agreements ordinarily will not issue a letter ruling on only
part of an integrated transaction. If, however, a part of a transaction falls under a no-rule area, a
letter ruling on other parts of the transaction may be issued. In this case, before preparing the letter
ruling request, the taxpayer should call the office having jurisdiction for the matters on which the
taxpayer is seeking a letter ruling to discuss whether Employee Plans Rulings and Agreements
will issue a letter ruling on part of the transaction.
Not on partial terminations
of employee plans
.05 Employee Plans Rulings and Agreements will not issue a letter ruling on the partial
termination of an employee plan. However, determination letters involving the partial termination
of an employee plan may be issued. See section 9.09 of this revenue procedure.

Bulletin No. 2026–1 227 December 29, 2025
Law requires a letter ruling
.
06 Employee Plans Rulings and Agreements will issue a letter ruling on prospective or future
transactions if the law or regulations require a determination of the effect of a proposed transaction
for tax purposes.
Issues under consideration
by the PBGC or the DOL
.07 A letter ruling relating to an issue that is being considered by the PBGC or the DOL,
that involves the same taxpayer, shall be issued at the discretion of Employee Plans Rulings and
Agreements.
Domicile in a foreign
jurisdiction
.08
(1) Employee Plans Rulings and Agreements is ordinarily unwilling to rule in situations in
which a taxpayer or a related party is domiciled or organized in a foreign jurisdiction with which
the United States does not have an effective mechanism for obtaining tax information with respect
to civil tax examinations and criminal investigations, which would preclude Employee Plans
Rulings and Agreements from obtaining information located in such jurisdiction that is relevant
to the analysis or examination of the tax issues involved in the ruling request.
(2) The provisions of section 25.08(1) of this revenue procedure will not apply if the taxpayer
or affected related party (a) consents to the disclosure of all relevant information requested by
Employee Plans Rulings and Agreements in processing the ruling request or in the course of
an examination to verify the accuracy of the representations made and to otherwise analyze or
examine the tax issues involved in the ruling request, and (b) waives all claims to protection of
bank and commercial secrecy laws in the foreign jurisdiction with respect to the information
requested by the Service.
In the event the taxpayer’s or related party’s consent to disclose relevant information or to
waive protection of bank or commercial secrecy is determined by the Service to be ineffective or
of no force and effect, then the Service may retroactively rescind any ruling rendered in reliance
on such consent.
SECTION
26. WHAT
IS THE PROCEDURE
FOR REQUESTING
A LETTER RULING
FROM EMPLOYEE
PLANS RULINGS AND
AGREEMENTS?

General procedures for
requesting a letter ruling
.01 The procedures in section 6 of this revenue procedure are generally applicable to requests
for letter rulings.
Specific additional
procedures apply to certain
letter ruling requests
.02 The following specific revenue procedures and notices supplement the general instructions
for requests described in section 24 of this revenue procedure and apply to requests for a letter
ruling regarding the Code sections and matters listed in this section. These revenue procedures
and notices may be revised or supplemented.
(1) For requests by the plan sponsor of a multiemployer pension plan for approval of an extension
of an amortization period in accordance with § 431(d), see Rev. Proc. 2010-52, 2010-52 IRB 927.

December 29, 2025 228 Bulletin No. 2026–1
(2) For requests by administrators or sponsors of a defined benefit plan to obtain approval for a
change in funding method, see Rev. Proc. 2017-57.
(3) For requests for the return to the employer of certain nondeductible contributions, see Rev.
Proc. 90-49, 1990-2 CB 620.
(4) For requests for approval of the use of a substitute mortality table in accordance with
§ 430(h)(3)(C), see Rev. Proc. 2024-32.
PART IIIB. PROCESSING LETTER RULING REQUESTS

SECTION 27. HOW
DOES EMPLOYEE
PLANS
RULINGS AND
AGREEMENTS HANDLE
LETTER RULING
REQUESTS?
In general
.01 Employee Plans Rulings and Agreements will issue letter rulings on the matters and under
the circumstances described in section 24 of this revenue procedure and in the manner described
in this section and section 29 of this revenue procedure.
Is not bound by informal
opinion expr
essed
.
02 Employee Plans Rulings and Agreements will not be bound by the informal opinion
expressed by any authorized Service representative under this procedure, and such an opinion
cannot be relied upon as a basis for obtaining retroactive relief under the provisions of § 7805(b).
Will return any letter ruling
request mistakenly sent to
wrong address
.03 A request for a letter ruling sent to EP Determinations will be returned to the sender so that
the taxpayer can submit it to the appropriate office.
Tells taxpayer if request
lacks essential information
during initial contact
.04 If a request for a letter ruling does not comply with all the provisions of this revenue
procedure, the request will be acknowledged, and the Employee Plans Rulings and Agreements
representative will tell the taxpayer during the initial contact which requirements have not been
met.
Information must be
submitted within 30
calendar days
.05 If the request lacks essential information, which may include additional information
needed to satisfy the procedural requirements of this revenue procedure, as well as substantive
changes to transactions or documents needed from the taxpayer, the Employee Plans Rulings and
Agreements representative will inform the taxpayer during the initial contact that the request will
be closed if Employee Plans Rulings and Agreements does not receive the information within 30
calendar days and extension of time is not granted. See section 27.10 of this revenue procedure
for information on extension of time and instructions on submissions of additional information.
Requires prompt
submission of additional
information requested after
initial contact
.06 Material facts furnished to Employee Plans Rulings and Agreements by telephone or fax,
or orally at a conference, must be promptly confirmed by letter to Employee Plans Rulings and
Agreements. This confirmation and any additional information requested by Employee Plans
Rulings and Agreements that is not part of the information requested during the initial contact
must be furnished within 21 calendar days to be considered part of the request.
Additional information submitted to Employee Plans Rulings and Agreements must be
accompanied by the following declaration: “Under penalties of perjury, I declare that I have

Bulletin No. 2026–1 229 December 29, 2025
examined this information, including accompanying documents, and, to the best of my
knowledge and belief, the information contains all the relevant facts relating to the request
for the information, and such facts are true, correct, and complete.” This declaration must
be signed in accordance with the requirements in section 6.02(14)(b) of this revenue procedure.
A taxpayer who submits additional factual information on several occasions may provide one
declaration subsequent to all submissions that refers to all submissions.
Encourages use of
fax, Taxpayer Digital
Communications Secure
Messaging, and the IRS
Document Upload Tool
.07 To facilitate prompt action on letter ruling requests, taxpayers are encouraged to submit
additional information by fax as soon as the information is available. The Employee Plans Rulings
and Agreements representative who requests additional information can provide a telephone
number to which the information can be faxed. A copy of this information and signed penalties
of perjury statement, however, must be mailed or delivered to Employee Plans Rulings and
Agreements.
Taxpayers may be offered the option of using Taxpayer Digital Communications Secure
Messaging, which provides secure messaging and document sharing between the Service,
taxpayers, and their representatives. For more information on secure messaging, see Publication
5295, Secure Messaging for Tax Exempt and Government Entities.
The Service also provides the option of using the IRS Document Upload Tool, which provides
a safe means for exchanging documentation with the Service online. The IRS Document Upload
Tool can be accessed using an access code provided for each exchange in a notice or letter, or,
if no access code is provided, by entering the number and title of the notice or letter for each
exchange. More information on the IRS Document Upload Tool can be found at www.irs.gov/
help/irs-document-upload-tool.
Where to send additional
information
.08 Additional information can be sent by fax, Taxpayer Digital Communications Secure
Messaging, the IRS Document Upload Tool, or to the address provided by the Service
representative who requested the information. See section 31.01 of this revenue procedure for a
list of Employee Plans addresses. The additional information should include the name and room
number of the Service representative who requested the information and the taxpayer’s name and
the case control number (which the Employee Plans Rulings and Agreements representative can
provide).
Number of copies of
additional information to
be submitted
.09 Generally, a taxpayer needs to submit only one copy of the additional information. However,
in appropriate cases, Employee Plans Rulings and Agreements may request additional copies of
the information.
Extension of 30-day or
21-day period may be
granted if justified
.10 An extension of the 30-day period under section 27.05 of this revenue procedure or the
21-day period under section 27.06 of this revenue procedure will be granted only if justified in
writing by the taxpayer and approved by the manager of the group to which the case is assigned.
A request for extension should be submitted before the end of the 30-day or 21-day period. If
unusual circumstances close to the end of the 30-day or 21-day period make a written request
impractical, the taxpayer, or authorized representative, should notify Employee Plans Rulings and
Agreements within the 30-day or 21-day period that there is a problem and that the written request
for extension will be coming soon. The taxpayer, or their authorized representative, will be told
promptly of the approval or denial of the requested extension, which will be confirmed later in
writing. If the extension request is denied, there is no right of appeal.
Case closed if taxpayer
does not submit additional
information
.11 If the taxpayer does not follow the instructions for submitting additional information or
requesting an extension within the time provided, a letter ruling will be issued on the basis of
the information on hand, or, if appropriate, no letter ruling will be issued. If Employee Plans

December 29, 2025 230 Bulletin No. 2026–1
Rulings and Agreements determines not to issue a letter ruling because essential information is
lacking, the case will be closed, and the taxpayer notified in writing. If Employee Plans Rulings
and Agreements receives the information after the letter ruling request is closed, the request may
be reopened and treated as a new request. However, the taxpayer may be required to pay another
user fee before the case can be reopened.
Near the completion of
the ruling process, advises
taxpayer of conclusions
and, if Employee Plans
Rulings and Agreements
will rule adversely,
offers the taxpayer the
opportunity to withdraw
the letter ruling request
.12 Generally, after the conference of right is held and before the letter ruling is issued, the
Employee Plans Rulings and Agreements representative will inform the taxpayer or the taxpayer’s
authorized representative of Employee Plans Rulings and Agreements’ final conclusions on the
issues for which the letter ruling is sought. If Employee Plans Rulings and Agreements is going to
rule adversely, the taxpayer will be offered the opportunity to withdraw the letter ruling request.
If the taxpayer or the taxpayer’s representative does not promptly notify the Employee Plans
Rulings and Agreements representative of a decision to withdraw the ruling request, the adverse
letter will be issued. The user fee will not be refunded for a letter ruling request that is withdrawn.
See section 30.10 of this revenue procedure.
May request draft of
proposed letter ruling near
the completion of the ruling
process
.13 To accelerate issuance of letter rulings, in appropriate cases near the completion of the
ruling process, the Employee Plans Rulings and Agreements representative may request that the
taxpayer or the taxpayer’s representative submit a proposed draft of the letter ruling on the basis
of discussions of the issues. The taxpayer, however, is not required to prepare a draft letter ruling
to receive a letter ruling.
The format of the submission should be discussed with the Employee Plans Rulings and
Agreements representative who requests the draft letter ruling. The representative usually can
provide a sample format of a letter ruling and will discuss the facts, analysis, and letter ruling
language to be included. The draft will become part of the permanent files of Employee Plans
Rulings and Agreements.
The proposed letter ruling should be sent to the same address as any additional information and
contain in the transmittal the information that should be included with any additional information
(for example, a penalties of perjury statement is required). See section 27.06 of this revenue
procedure.
SECTION 28. HOW

DOES EMPLOYEE
PLANS RULINGS
AND AGREEMENTS
SCHEDULE
CONFERENCES WITH
TAXPAYERS?

Schedules a conference if
requested by taxpayer
.
01 A taxpayer may request a conference regarding a letter ruling request. Normally, a
conference is scheduled only if Employee Plans Rulings and Agreements considers it to be helpful
in deciding the case or if an adverse decision is indicated. If conferences are being arranged for
more than one request for a letter ruling involving the same taxpayer, they will be scheduled so as
to cause the least inconvenience to the taxpayer. A taxpayer who wants to have a conference on
the issue or issues involved should indicate this in writing when, or soon after, filing the request.
If a conference has been requested, the taxpayer will be notified by telephone, if possible, of
the time and place of the conference, which must then be held within 21 calendar days after this
contact. Instructions for requesting an extension of the 21-day period and notifying the taxpayer
or the taxpayer’s representative of Employee Plans Rulings and Agreements’ approval or denial

Bulletin No. 2026–1 231 December 29, 2025
of the request for extension are the same as those described in section 27.10 of this revenue
procedure regarding providing additional information.
Permits taxpayer one
conference of right
.02 A taxpayer is entitled, as a matter of right, to only one conference, except as described under
section 28.05 of this revenue procedure. This conference normally will be held at the group level
and will be attended by a person who, at the time of the conference, has the authority to sign the
letter ruling in his or her own name or for the group manager.
If more than one group has taken an adverse position on an issue in a letter ruling request, or if
the position ultimately adopted by one group will affect that adopted by another, a representative
from each group with the authority to sign in his or her own name or for the group manager will
attend the conference. If more than one subject is to be discussed at the conference, the discussion
will constitute a conference on each subject.
To have a thorough and informed discussion of the issues, the conference usually will be held
after the group has had an opportunity to study the case. However, at the request of the taxpayer,
the conference of right may be held earlier.
No taxpayer has a right to appeal the action of a group to any other official of the Service.
But see section 28.05 of this revenue procedure for situations in which the Service may offer
additional conferences.
Disallows verbatim
recording of conferences
Makes tentative
recommendations on
substantive issues
.03 Because conference procedures are informal, no tape, stenographic, or other verbatim
recording of a conference may be made by any party.
.04 The senior Employee Plans Rulings and Agreements representative present at the conference
ensures that the taxpayer has the opportunity to present views on all the issues in question. A
Service representative explains Employee Plans Rulings and Agreements’ tentative decision on
the substantive issues and the reasons for that decision. If the taxpayer asks Employee Plans
Rulings and Agreements to limit the retroactive effect of any letter ruling or limit the revocation
or modification of a prior letter ruling, an Employee Plans Rulings and Agreements representative
will discuss the recommendation concerning this issue and the reasons for the recommendation.
However, the representatives will not make a commitment regarding the conclusion that Employee
Plans Rulings and Agreements intends to adopt.
May offer additional
conferences
.05 Employee Plans Rulings and Agreements will offer the taxpayer an additional conference
if, after the conference of right, an adverse holding is proposed, but on a new issue, or on the same
issue but on different grounds from those discussed at the first conference. There is no right to
another conference if a proposed holding is reversed at a higher level with a result less favorable
to the taxpayer if the grounds or arguments on which the reversal is based were discussed at the
conference of right.
The limit on the number of conferences to which a taxpayer is entitled does not prevent Employee
Plans Rulings and Agreements from offering additional conferences, including conferences with
an official higher than the group level, if Employee Plans Rulings and Agreements determines
they are needed. Such conferences are not offered as a matter of course simply because the group
has reached an adverse decision. In general, conferences with higher level officials are offered
only if Employee Plans Rulings and Agreements determines that the case presents significant
issues of tax policy or tax administration and that the consideration of these issues would be
enhanced by additional conferences with the taxpayer.

December 29, 2025 232 Bulletin No. 2026–1
Requires written
confirmation of information
presented at conference
.
06 The taxpayer should furnish to Employee Plans Rulings and Agreements any additional data,
reasoning, precedents, etc., that were proposed by the taxpayer and discussed at the conference
but not previously or adequately presented in writing. The taxpayer must furnish the additional
information within 21 calendar days from the date of the conference. See section 27.06 of this
revenue procedure for instructions on submission of additional information. If the additional
information is not received within that time, a ruling will be issued on the basis of the information
on hand or, if appropriate, no ruling will be issued.
Procedures for requesting an extension of the 21-day period and notifying the taxpayer or the
taxpayer’s representative of Employee Plans Rulings and Agreements’ approval or denial of
the requested extension are the same as those stated in section 27.10 of this revenue procedure
regarding submitting additional information.
May schedule a pre-
submission conference
.07 Sometimes it will be advantageous to both Employee Plans Rulings and Agreements and
the taxpayer to hold a conference before the taxpayer submits the letter ruling request to discuss
substantive or procedural issues relating to a proposed transaction. These conferences are held
only: if the identity of the taxpayer is provided to Employee Plans Rulings and Agreements if the
taxpayer actually intends to make a request, if the request involves a matter on which a letter ruling
is ordinarily issued, and at the discretion of Employee Plans Rulings and Agreements and as time
permits. For example, a pre-submission conference will not be held on an issue if, at the time the
pre-submission conference is requested, the identical issue is involved in the taxpayer’s return for an
earlier period and that issue is being examined. See section 24 of this revenue procedure. Generally,
the taxpayer will be asked to provide a statement of whether the issue is an issue on which a letter
ruling is ordinarily issued and a draft of the letter ruling request or other detailed written statement
of the proposed transaction, issue(s), and legal analysis before the pre-submission conference. If the
taxpayer’s representative will attend the pre-submission conference, a power of attorney form is
required. A Form 2848 must be used to provide the representative’s authorization.
Any discussion of substantive issues at a pre-submission conference is advisory only, is not
binding on the Service, and cannot be relied upon as a basis for obtaining retroactive relief under
the provisions of § 7805(b). See section 3.06(2) of this revenue procedure. A letter ruling request
submitted following a pre-submission conference will not necessarily be assigned to the group
that held the pre-submission conference.
May schedule a conference
to be held by telephone
.08 A taxpayer may request that a conference of right be held by telephone. If the request is
approved, the taxpayer will be advised when to call the Employee Plans Rulings and Agreements
representatives (not a toll-free call).
SECTION
29. WHAT
EFFECT WILL A LETTER
RULING HAVE?

Has same effect as a
determination letter
.01 Except as described in this section 29, a letter ruling issued by Employee Plans Rulings and
Agreements has the same effect as a determination letter ruling issued to a taxpayer under Part II
of this revenue procedure.
Will not apply to another
taxpayer
.02 A taxpayer may not rely on a letter ruling issued to another taxpayer. See § 6110(k)(3).
Will be used by the Service
in examining the taxpayer’s
return
.03 When determining a taxpayer’s liability, the Service must ascertain whether—

Bulletin No. 2026–1 233 December 29, 2025
(1) the conclusions stated in the letter ruling are properly reflected in the return;
(2) the representations upon which the letter ruling was based reflected an accurate statement
of the material facts;
(3) the transaction was carried out substantially as proposed; and
(4) there has been any change in the law that applies to the period during which the transaction
or continuing series of transactions were consummated.
May be revoked or modified
if found to be in error
.04 A letter ruling found to be in error or not in accord with the current views of the Service
may be revoked or modified, unless it was part of a closing agreement as described in section 3.03
of this revenue procedure. If a letter ruling is revoked or modified, the revocation or modification
applies to all years open under the period of limitation unless a request to limit the retroactive effect
of a revocation or modification has been granted under § 7805(b). A request to limit the retroactive
revocation or modification of a letter ruling issued by Employee Plans Rulings and Agreements
should be submitted to the agent or specialist assigned to the case, and should otherwise follow
the procedures described in section 23.08 of this revenue procedure.
A letter ruling may be revoked or modified by—
(1) a letter giving notice of revocation or modification to the taxpayer to whom the letter ruling
was issued;
(2) the enactment of legislation or ratification of a tax treaty;
(3) a decision of the United States Supreme Court;
(4) the issuance of temporary or final regulations; or
(5) the issuance of a revenue ruling, revenue procedure, notice, or other statement published in
the Internal Revenue Bulletin.
Consistent with these provisions, if a letter ruling relates to a continuing action or a series of
actions, it will ordinarily be applied until any one of the events described above occurs or until the
letter ruling is specifically withdrawn by the Service.
Publication of a notice of proposed rulemaking will not affect the application of any letter ruling
issued under this revenue procedure.
If a letter ruling is revoked or modified by a letter to the taxpayer, the letter will state whether the
revocation or modification is retroactive. If a letter ruling is revoked or modified by the issuance of
final or temporary regulations or by the publication of a revenue ruling, revenue procedure, notice,
or other statement in the Internal Revenue Bulletin, the document may contain a statement as to
its retroactive effect on letter rulings.

December 29, 2025 234 Bulletin No. 2026–1
Letter ruling revoked or
modified based on material
change in facts applied
retroactively
.
05 The revocation or modification of a letter ruling will be applied retroactively to the taxpayer
for whom the letter ruling was issued or to a taxpayer whose tax liability was directly involved in
the letter ruling if—
(1) there was a misstatement or omission of controlling facts;
(2) the facts at the time of the transaction are materially different from the controlling facts on
which the letter ruling was based; or
(3) the transaction involves a continuing action or series of actions and the controlling facts
change during the course of the transaction.
Not otherwise generally
revoked or modified
retroactively
.06 If the revocation or modification of a letter ruling occurs, for reasons other than a change in
facts as described in section 29.05 of this revenue procedure, the revocation or modification will
generally not be applied retroactively to the taxpayer for whom the letter ruling was issued or to a
taxpayer whose tax liability was directly involved in the letter ruling provided that—
(1) there was no change in the applicable law;
(2) the letter ruling was originally issued for a proposed transaction; and
(3) the taxpayer directly involved in the letter ruling acted in good faith in relying on the
letter ruling, and revoking or modifying the letter ruling retroactively would be to the taxpayer’s
detriment.
If a letter ruling is revoked or modified by a letter with retroactive effect, the letter will, except
in fraud cases, state the grounds on which the letter ruling is being revoked or modified and
explain the reasons why it is being revoked or modified retroactively.
Will not apply to a similar
transaction in same year or
any other year
.07 A letter ruling issued by Employee Plans Rulings and Agreements on a particular transaction
represents a holding of the Service on that transaction only. It will not apply to a similar transaction
in the same year or any other year. Except in unusual circumstances, the application of that letter
ruling to the transaction will not be affected by the later issuance of regulations (either temporary
or final) if conditions (1) through (3) in section 29.06 of this revenue procedure are met.
Retroactive effect of
revocation or modification
applied to a continuing
action or series of actions
.08 If a letter ruling is issued by Employee Plans Rulings and Agreements covering a continuing
action or series of actions and the letter ruling is later found to be in error or no longer in accord with
the position of the Service, the Service ordinarily will limit the retroactive effect of revocation or
modification to a date that is not earlier than that on which the letter ruling is revoked or modified.
May be retroactively
revoked or modified if the
transaction is completed
without reliance on the
letter ruling
.09 A taxpayer is not protected against retroactive revocation or modification of a letter ruling
involving a transaction completed before the issuance of the letter ruling or involving a continuing
action or series of actions occurring before the issuance of the letter ruling, because the taxpayer
did not enter into the transaction relying on a letter ruling.

Bulletin No. 2026–1 235 December 29, 2025
Taxpayer may request that
retroactivity be limited
.
10 Under § 7805(b), the Service may prescribe the extent to which a revocation or modification
of a letter ruling will be applied without retroactive effect. See section 23.08 of this revenue
procedure for further explanation of the procedures for requesting relief under § 7805(b).
PART IV. USER FEES

SECTION
30. WHAT
ARE THE USER FEE
REQUIREMENTS FOR
REQUESTING ADVICE
FROM EMPLOYEE
PLANS RULINGS AND
AGREEMENTS?
Legislation authorizing user
fees
.01 Section 7528 directs the Secretary or a delegate to establish a program requiring the payment
of user fees for requests to Employee Plans Rulings and Agreements for letter rulings, opinion
letters, determination letters, and similar requests. The fees charged under the program: (1) are
to vary according to categories or subcategories established by the Secretary or a delegate; (2)
are to be determined after considering the average time for, and difficulty of, complying with
requests in each category and subcategory; and (3) are payable in advance. Section 7528(b)(3)
directs the Secretary or a delegate to provide for exemptions and reduced fees under the program
as the Secretary or a delegate determines to be appropriate, but the average fee applicable to each
category may not be less than the amount specified in § 7528.
Requests to which user fees
apply
.02 In general, user fees apply to all requests for letter rulings, opinion letters, determination
letters, advisory letters, and compliance statements submitted by or on behalf of taxpayers,
sponsoring organizations or other entities as described in this revenue procedure. Requests to
which a user fee is applicable must be accompanied by the appropriate fee as determined from
the fee schedule set forth in Appendix A of this revenue procedure. The fee may be refunded in
limited circumstances as set forth in section 30.10 of this revenue procedure.
Requests and other actions
that do not require the
payment of a user fee
.03 Actions that do not require the payment of a user fee include the following:
(1) Elections pertaining to automatic extensions of time under § 301.9100-1;
(2) Use of forms that are not to be filed with the Service (for example, no user fee is required in
connection with the use of Form 5305, Traditional Individual Retirement Trust Account, or Form
5305-A, Traditional Individual Retirement Custodial Account, to adopt an individual retirement
account under § 408(a));
(3) In general, plan amendments whereby sponsors amend their plans by adopting, word-
for-word, the model language set forth in a revenue procedure which states that the amendment
should not be submitted to the Service and that the Service will not issue new opinion, ruling or
determination letters for plans that are amended solely to add the model language; and
(4) Change in accounting period permitted by a published revenue procedure that permits an
automatic change without prior approval of the Commissioner.
Exemptions from the user
fee requirements
.04 The following exemptions, and only these exemptions, apply to the user fee requirements.
No user fees are charged to:

December 29, 2025 236 Bulletin No. 2026–1
(1) Departments, agencies, or instrumentalities of the United States that certify that they are
seeking a letter ruling, determination letter, opinion letter or similar letter on behalf of a program
or activity funded by federal appropriations. The fact that a user fee is not charged has no bearing
on whether an applicant is treated as an agency or instrumentality of the United States for purposes
of any provision of the Code except for § 7528.
(2) Eligible employers within the meaning of § 7528(b)(2)(C)(ii) who request a determination
letter with respect to a qualified plan within the first five plan years or, if later, the end of any
remedial amendment period with respect to the plan that begins within the first five plan years.
See, Instructions to Form 8717 and Notice 2002-1, 2002-1 CB 283, as amplified by Notice 2003-
49, 2003-2 CB 294, and Notice 2017-1.
User Fees under EPCRS
.05 User fees for submissions under VCP are set forth in Appendix A of this revenue procedure.
For further guidance on EPCRS, see Rev. Proc. 2021-30 (or its successor).
Requests involving multiple
offices, fee categories, issues,
transactions, or entities
.06
(1) Requests involving several offices. If a request dealing with only one transaction involves
more than one of the offices within the Service (for example, one issue is under the jurisdiction
of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and
Employment Taxes) and another issue is under the jurisdiction of the Commissioner (Tax Exempt
and Government Entities Division), the taxpayer is only responsible for the payment of the single
highest fee that could be charged by any of the offices involved. See Rev. Proc. 2026-1, this
Bulletin for the user fees applicable to issues under the jurisdiction of the Office of Associate
Chief Counsel (Corporate), Office of Associate Chief Counsel (Energy, Credits, and Excise
Tax), the Office of Associate Chief Counsel (Financial Institutions and Products), the Office of
Associate Chief Counsel (Income Tax and Accounting), the Office of Associate Chief Counsel
(Passthroughs, Trusts, and Estates), the Office of Associate Chief Counsel (Procedure and
Administration), the Office of Associate Chief Counsel (International), or the Office of Associate
Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes).
(2) Requests involving several fee categories. If a request dealing with only one transaction
involves more than one fee category, the taxpayer is responsible only for payment of the single
highest fee that could be charged for any of the categories involved.
(3) Requests involving several issues. A request is treated as one request if the request deals
with only one transaction but involves several issues. In such instances, only one fee applies;
namely, the fee that applies to the particular category or subcategory involved. The addition of a
new issue relating to the same transaction will not result in an additional fee unless the issue places
the transaction in a higher fee category.
(4) Requests involving several unrelated transactions. In situations in which: (a) a request
involves several transactions or (b) a request for a change in accounting period involves several
unrelated items, each transaction or item is treated as a separate request. As a result, a separate fee
will apply for each unrelated transaction or item. An additional fee also will apply if the request is
changed by the addition of an unrelated transaction or item not contained in the initial submission.
As a result, a separate fee will apply for each unrelated transaction or item.
(5) Requests for separate letter rulings for several entities. Each entity involved in a transaction
that desires a separate letter ruling in its own name must pay a separate fee. Payment of a separate
fee is required regardless of whether the transaction or transactions may be viewed as related.

Bulletin No. 2026–1 237 December 29, 2025
Method of payment
.07
(1) Payment of user fees for determination letter applications. User fees for determination letter
applications must be paid by using www.pay.gov. DO NOT use Form 8717 to submit user fee on
applications submitted electronically.
(2) Payment of VCP user fees. User fees should be made using the payment methods available
on www.pay.gov
. The Service no longer accepts paper submissions under VCP. See Rev. Proc.
2021-30 (or its successor) for detailed procedures on the VCP submission process.
(3) Payment of user fees for pre-approved plan submissions. User fees for pre-approved plan
submissions for opinion letters on qualified plans under § 401(a) and § 403(b) pre-approved
plans must be paid by using www.pay.gov. DO NOT use Form 8717-A to submit user fees on
applications submitted electronically.
(4) Payment of user fees for letter ruling requests. Each request to Employee Plans Rulings
and Agreements for a letter ruling must be accompanied by a check, payable to the United States
Treasury, in the appropriate amount. Taxpayers should not send cash. The payment of user fees
for letter ruling requests may not be made on www.pay.gov.
The check may be converted to an electronic fund transfer. “Electronic fund transfer” is the term
used to refer to the process in which the Service electronically instructs the financial institution
holding the funds to transfer funds from the account named on the check to the United States
Treasury account, rather than processing the check. By sending a completed, signed check to the
Service, the Service is authorized to copy the check and to use the account information from the
check to make an electronic fund transfer from the account for the same amount as the check. If
the electronic fund transfer cannot be processed for technical reasons, the Service is authorized to
process the copy of the check.
The electronic fund transfer from an account will usually occur within 24 hours, which is faster
than a check is normally processed. Therefore, it is necessary to ensure there are sufficient funds
available in the checking account when the check is sent to the Service. The check will not be
returned to the applicant from its financial institution.
Transmittal forms
.08
(1) Determination Letter applications must be made to the Service using www.pay.gov using
the applicable Form 5300 series application. In addition, opinion letter applications using the
applicable Form 4461 series application must be made on www.pay.gov.
(2) VCP submissions must be made to the Service using www.pay.gov, on Form 8950,
Application for Voluntary Correction Program (VCP) Submission under the Employee Plans
Compliance Resolution System (EPCRS), embedded in www.pay.gov. If a VCP submission is
made to the Service but the user fee payment did not go through or is less than the applicable
amount, Form 8951, Additional User Fee Payment for Open Application for Voluntary Correction
Program (VCP), embedded in www.pay.gov, should be submitted to make the new payment. A
duplicate Form 8950 should not be submitted. Requests for a VCP pre-submission conference
must also be made via www.pay.gov by submitting a Form 8950. See section 10.01(2) of Rev.
Proc. 2021-30 (or its successor).

December 29, 2025 238 Bulletin No. 2026–1
Effect of nonpayment
or payment of incorrect
amount
.
09 Except as provided in Part II of this revenue procedure, it will be the general practice of
Employee Plans Rulings and Agreements that:
(1) The respective offices within Employee Plans Rulings and Agreements that are responsible
for issuing letter ruling or determination letters will exercise discretion in deciding whether to
immediately return submissions that are not accompanied by a correct user fee. In those instances
in which the submission is not immediately returned, the requester will be contacted and given
a reasonable period of time to submit the proper fee. If the proper fee is not received within a
reasonable amount of time, the entire submission will then be returned. However, the respective
offices of Employee Plans Rulings and Agreements, in their discretion, may defer substantive
consideration of a submission until proper payment has been received.
(2) The return of a submission to the requester may adversely affect substantive rights if the
submission is not perfected and resubmitted to Employee Plans Rulings and Agreements within
30 days of the date of the cover letter returning the submission.
(3) If the user fee included with the VCP submission is less than the user fee required by
Appendix A or if no fee is submitted, the submission may not be processed.
Refunds of user fees
.10 In general, the user fee will not be refunded unless the Service declines to rule or make a
determination on all issues for which a ruling or determination letter is requested.
(1) The following situations are examples in which the fee will not be refunded:
(a) The request for a letter ruling or determination letter is withdrawn at any time subsequent
to its receipt by the Service, unless the only reason for withdrawal is that the Service has advised
the requester that a higher user fee than was sent with the request is applicable and the requester
is unwilling to pay the higher fee. For example, no fee will be refunded in cases in which the
taxpayer has been advised that a proposed adverse ruling is contemplated and subsequently
withdraws its submission.
(b) The request is procedurally deficient, although accompanied by the proper fee or an
overpayment, and it is not timely perfected upon request. If there is a failure to timely perfect the
request, the case will be considered closed and the failure to perfect will be treated as a withdrawal
for purposes of this revenue procedure.
(c) In the case of a request for a letter ruling, if the case has been closed by Employee Plans
Rulings and Agreements because essential information has not been submitted timely, the request
may be reopened and treated as a new request. However, the requester must pay another user fee
before the case can be reopened. See section 27.11 of this revenue procedure. In the case of a
request for a determination letter, if the case has been closed by EP Determinations because the
requested information has not been timely submitted, the case will be closed, and the user fee will
not be refunded. See section 10.11 of this revenue procedure.
(d) A letter ruling, determination letter, etc., is revoked in whole or in part at the initiative of the
Service. The fee paid at the time the original letter ruling, determination letter, etc., was requested
will not be refunded.
(e) The request contains several issues and the Service rules on some, but not all, of the issues.
The highest fee applicable to the issues on which the Service rules will not be refunded.

Bulletin No. 2026–1 239 December 29, 2025
(f) The requester asserts that a letter ruling the requester received covering a single issue is
erroneous or not responsive (other than an issue on which the Service has declined to rule) and
requests reconsideration. The Service, upon reconsideration, does not agree that the letter ruling
is erroneous or is not responsive.
(g) The situation is the same as described in subparagraph (f) of this section 30.10(1) except
that the letter ruling covered several unrelated transactions. The Service, upon reconsideration,
does not agree with the requester that the letter ruling is erroneous or is not responsive for all
the transactions, but does agree that it is erroneous as to one or more of the transactions. The fee
accompanying the request for reconsideration will not be refunded except to the extent applicable
to any transaction for which the Service agrees the letter ruling was in error.
(h) The request is for a supplemental letter ruling, determination letter, etc., concerning a
change in facts (whether significant or not) relating to the transaction on which the Service ruled.
(i) The request is for reconsideration of an adverse or partially adverse letter ruling or a final
adverse determination letter, and the taxpayer submits arguments and authorities not submitted
before the original letter ruling or determination letter was issued.
(j) Generally in the case of a request for a letter ruling, if before a letter ruling is issued,
Employee Plans Rulings and Agreements discovers an omission of material facts in the original
submission that had Employee Plans Rulings and Agreements known of the omission at the time
of submission, would have resulted in it declining to rule on all the issues.
(2) The following situations are examples in which the user fee will be refunded:
(a) In a situation to which section 30.10(1)(i) of this revenue procedure does not apply, the
taxpayer asserts that a letter ruling the taxpayer received covering a single issue is erroneous
or is not responsive (other than an issue on which the Service declined to rule) and requests
reconsideration. Upon reconsideration, the Service agrees that the letter ruling is erroneous or is
not responsive. The fee accompanying the taxpayer’s request for reconsideration will be refunded.
(b) In a situation to which section 30.10(1)(i) of this revenue procedure does not apply, the
requester requests a supplemental letter ruling, determination letter, etc., to correct a mistake that
Employee Plans Rulings and Agreements agrees it made in the original letter ruling, determination
letter, etc., such as a mistake in the statement of facts or in the citation of a Code section. Once
Employee Plans Rulings and Agreements agrees that it made a mistake, the fee accompanying the
request for the supplemental letter ruling, determination letter, etc., will be refunded.
(c) The taxpayer requests and is granted relief under § 7805(b) in connection with the revocation,
in whole or in part, of a previously issued letter ruling. The fee accompanying the request for relief
will be refunded.
(d) In a situation to which section 30.10(1)(b) of this revenue procedure would otherwise apply,
except that Employee Plans Rulings and Agreements does not request perfection of the procedural
deficiencies in the application but rather does not accept the application and returns it to the
requester, the fee accompanying the request will be returned or refunded.
(e) In a situation to which section 30.10(1)(e) of this revenue procedure applies, the requester
requests reconsideration of the Service’s decision not to rule on an issue. Once Employee Plans

December 29, 2025 240 Bulletin No. 2026–1
Rulings and Agreements agrees to rule on the issue, the fee accompanying the request for
reconsideration will be refunded.
(3) VCP Submissions. For refunds relating to VCP submissions, see Rev. Proc. 2021-30 (or its
successor), section 10.07(2).
Request for reconsideration
of user fee
.11 A taxpayer that believes the user fee charged by Employee Plans Rulings and Agreements for
its request for a letter ruling, determination letter, etc., is either not applicable or incorrect and wishes
to receive a refund of all or part of the amount paid (see section 30.10 of this revenue procedure)
may request reconsideration of the user fee and, if desired, the opportunity for an oral discussion
by sending a letter to the Service at the applicable Post Office Box or other address provided in
section 31 of this revenue procedure. Both the incoming envelope and the letter requesting such
reconsideration should be prominently marked “USER FEE RECONSIDERATION REQUEST.”
No user fee is required for these requests. The request must be marked for the attention of the
appropriate unit as listed in the table below.
If the matter involves primarily: Mark for the attention of:
Employee plans letter ruling requests and all other employee plans matters han-
dled by Employee Plans Rulings and Agreements
Employee Plans Rulings and Agreements
Opinion letter and advisory letter requests pursuant to Rev. Proc. 2013-22 and
Rev. Proc. 2021-37
Area Manager, EP Determinations
Employee plans determination letter requests and opinion letter requests pursuant
to Rev. Proc. 2016-37 and Rev. Proc. 2017-41
Area Manager, EP Determinations
Employee plans determination letter requests and opinion letter requests pursuant
to Rev. Proc. 2023-37
Area Manager, EP
Determinations
Notwithstanding the above, user fees associated with submissions made under VCP are fixed,
apply to all plan sponsors, and generally will not be refunded. However, if a taxpayer believes it
submitted an incorrect fee relating to a VCP submission, the taxpayer should contact the Service
employee who is working the case to determine whether a partial refund or additional payment
is applicable. If the taxpayer is not in contact with a specific Service employee with regard to the
taxpayer’s submission, the taxpayer may call the VCP Case Status telephone number at (626) 927-
2011. If there is a disagreement as to the fee that applies to a specific VCP case, the matter may be
discussed with the Service employee’s manager.

SECTION
31. WHERE
TO SUBMIT REQUESTS
FOR LETTER RULINGS,
OPINION LETTERS,
ADVISORY LETTERS,
DETERMINATION
LETTERS, AND
COMPLIANCE
STATEMENTS FROM
EMPLOYEE PLANS
RULINGS AND
AGREEMENTS?
Letter rulings and opinion
letters
.01 Requests should be mailed to the appropriate address provided in this section 31.01.

Bulletin No. 2026–1 241 December 29, 2025
(1) Employee plans letter rulings under Rev. Procs. 87-50, 90-49, 2003-16, 2010-52, 2017-57,
2024-32, or this revenue procedure:
Internal Revenue Service
Attention: EP Letter Rulings
P.O. Box 12192
TE/GE Stop 31A Team 105
Covington, KY 41012-0192
(2) Employee plan opinion letters under Rev. Procs. 87-50, 97-29, 98-59, or 2010-48:
Internal Revenue Service
Attention: EP Opinion Letters
P.O. Box 12192
TE/GE Stop 31A Team 105
Covington, KY 41012-0192
Announcement 2022-6 temporarily suspends the opinion letter program for prototype IRAs
(traditional, Roth, and SIMPLE IRAs), SEP arrangements (including salary reduction SEPs
(SARSEPs)), and SIMPLE IRA plans.
(3) Requests for employee plans letter rulings and opinion letters described in the previous two
paragraphs that are shipped by Express Mail or a delivery service should be sent to:
Internal Revenue Service
Attention: EP Determination Letters
TE/GE Stop 31A Team 105
7940 Kentucky Drive
Florence, KY 41042
Note: Hand-delivered requests must be marked RULING REQUEST SUBMISSION. The
delivery should be made to the following address between the hours of 8:30 a.m. and 4:00 p.m.,
where a receipt will be given:
Courier’s Desk
Internal Revenue Service
Attention: EP Letter Rulings
TE/GE Stop 31A Team 105
7940 Kentucky Drive
Florence, KY 41042
Determination letters –
electronic submissions only
.02
Requests for determination letters on the qualified status of employee plans under § 401(a),
403(a), 409, or 4975(e)(7), whether a plan meets the requirements of § 403(b), and the exempt
status of any related trust under § 501 are handled by the EP Determinations Office. These
requests must be submitted on www.pay.gov and may not be mailed to the Service. If a paper
submission is mailed, the submission will be returned to the applicant, including any submitted
paper checks.

December 29, 2025 242 Bulletin No. 2026–1
Opinion and advisory
letters – electronic
submissions only
.03
(1) The following types of requests and applications are handled by EP Determinations and
must be submitted on www.pay.gov and may not be mailed to the Service. If a paper submission
is mailed, the submission will be returned to the applicant, including any submitted paper checks.
(a) Requests for opinion letters on the form of pre-approved employee plans under § 401(a)
or § 403(a) for Cycle 3 pursuant to Rev. Proc. 2017-41 and for Cycle 4 (and subsequent cycles)
pursuant to Rev. Proc. 2023-37;
(b) Requests for § 403(b) prototype opinion letters and for § 403(b) VS advisory letters for
§ 403(b) pre-approved plans under Rev. Proc. 2013-22; and
(c) Requests of § 403(b) pre-approved plans for opinion letters under Rev. Proc. 2021-37.
VCP compliance statements
– electronic submissions
only
.04
VCP
submissions (including requests for pre-submission conferences) may not be mailed to the
Service. If this occurs, the submissions will be returned to the applicant, including any submitted
paper checks. VCP submissions, including payment of the user fee, are made to the Service on
www.pay.gov. For further details, see Form 8950 instructions and sections 10 and 11 of Rev.
Proc. 2021-30 (or its successor).
SECTION 32. WHAT
IS
THE EFFECT OF
THIS REVENUE
PROCEDURE ON OTHER
DOCUMENTS?
Rev. Proc. 2025-4 is superseded.
SECTION 33. EFFECTIVE
DATE
T
his revenue procedure is effective January 1, 2026.
SECTION 34.
PAPERWORK
REDUCTION ACT
The collections of information contained in this revenue procedure have been reviewed and
approved
by the Office of Management and Budget in accordance with the Paperwork Reduction
Act (44 U.S.C. § 3507) under control number 1545-1520.
An agency may not conduct or sponsor, and a person is not required to respond to, a collection
of information unless the collection of information displays a valid OMB control number.
The collections of information in this revenue procedure are in sections 6.02, 6.03, 6.05, 6.06,
10.03, 10.08, 10.11, 10.14, 10.15, 10.17, 11.04, 16, 17, 18, 19A, 19B, 20A, 20B, 21.02, 22.03,
23.02, 23.08, 27.05, 27.06, 27.07, 27.08, 27.09, 27.10, 27.13, 28.01, 28.06, 28.07, and 29.10
of this revenue procedure, and in Appendices B1, B2, C, and E of this revenue procedure. This
information is required to evaluate and process the request for a letter ruling or determination
letter, and with respect to determination letters, information collected will be used to determine
whether a plan is entitled to favorable tax treatment as a qualified plan. In addition, this information
will be used to help the Service delete certain information from the text of the letter ruling or
determination letter before it is made available for public inspection, as required by §§ 6110 and

Bulletin No. 2026–1 243 December 29, 2025
6104. The collections of information are required to obtain a letter ruling or determination letter.
The likely respondents are individuals, businesses or other for-profit institutions, tax exempt
organizations, and government entities.
The estimated total annual reporting and/or recordkeeping burden with respect to letter ruling
requests is 769 hours. The estimated total annual reporting and/or recordkeeping burden with
respect to determination letters is 38,067 hours.
The estimated annual burden per respondent/recordkeeper varies from 15 minutes to 40 hours,
depending on individual circumstances and the type of request involved, with an estimated average
burden of 6.01 hours for letter ruling requests and 3.02 hours for determination letter requests.
The estimated number of respondents and/or recordkeepers is 128 for letter rulings and 12,605 for
determination letters.
For letter rulings, the estimated annual frequency of responses is one request per applicant,
except that a taxpayer requesting a letter ruling may also request a pre-submission conference.
For determination letters, the estimated annual frequency of responses (used for reporting
requirements only) is once every three years.
Books or records relating to a collection of information must be retained as long as their contents
may become material in the administration of any internal revenue law. Generally, tax returns and
tax return information are confidential, as required by § 6103.
DRAFTING
INFORMATION
The principal author of this revenue procedure is Isaac Stein of the Office of Associate Chief
Counsel
(Employee Benefits, Exempt Organizations, and Employment Taxes). For further
information regarding submission and processing of requests under this revenue procedure,
contact Ada Perry, Employee Plans, at 202-317-5850 (not a toll-free number).

December 29, 2025 244 Bulletin No. 2026–1
APPENDIX A
SCHEDULE OF USER FEES
The amount of the user fee payable with respect to each category or subcategory of submission is as set forth in the following
schedule.
CATEGORYUSER FEE
.01 Letter ruling requests
(1) Computation of exclusion for annuitant under § 72$1,000
(2) Change in plan year (Form 5308, Request for Change in Plan/Trust Year)
$2,500
Note: No user fee is required if the requested change is permitted to be made pursuant to the procedure for
automatic approval set forth in Rev. Proc. 87-27, 1987-1 CB 769. In such a case, Form 5308 should not be
submitted to the Service.
(3) Waiver of the 60-day rollover requirement under §§ 402(c)(3) and 408(d)(3)$3,500
(4) Requests for relief under § 301.9100 to recharacterize contributions to a Roth IRA $3,500
(5) Five-Year Automatic Extension of the Amortization Period$10,000
(6) Change In Selection of Data Elements (see Section 4 of Rev. Proc. 2017-57)$10,000
(7) Change in in actuarial assumptions under § 412, 430, 431, or 433 $10,000
(8) All other letter rulings under jurisdiction of the Employee Plans Office (see section 24.01 of this revenue
procedure)
$18,500
.02 Opinion letters on prototype IRAs, SEP arrangements, SIMPLE IRAs, SIMPLE IRA Plans, Roth IRAs,
and dual-purpose IRAs (until further notice, Announcement 2022-6 temporarily suspends the issuance of
opinion letters on IRAs, so fees for the program will be determined when the program reopens)
N/A
.03
Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2017-41 (§ 401(a))
(1) Provider’s word-for-word adoption of mass submitter’s basic plan document per adoption agreement or
single document plan
$300
(2) Assumption of sponsorship of a pre-approved plan, without any amendment to the plan document, by
a new entity, as evidenced by a change of employer identification number, per basic plan document or
single document plan
$300
(3) Change in name and/or address of a provider of a pre-approved plan per basic plan document or single
document plan
None
.04
Opinion letters on pre-approved plans submitted pursuant to Rev. Proc 2021-37 (§ 403(b))
(1) Provider’s word-for-word adoption of mass submitter’s basic plan document per adoption agreement or
single document plan
$300
(2) Assumption of sponsorship of a pre-approved plan, without any amendment to the plan document, by
a new entity, as evidenced by a change of employer identification number, per basic plan document or
single document plan
$300
(3) Change in name and/or address of a provider of a pre-approved plan per basic plan document or single
document plan
None
.05
Opinion letters on § 403(b) prototype plans pursuant to Rev. Proc. 2013-22 and Rev. Proc. 2014-28

(1) Assumption of sponsorship of an approved § 403(b) prototype plan, without any amendment to the plan
document, by a new entity, as evidenced by a change of employer identification number, per basic plan
document or single document plan
$300
(2) Change in name and/or address of sponsor of an approved § 403(b) prototype plan, per basic plan docu-
ment or single document plan
None
.06
Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2023-37 (§ 401(a))
(1) Mass submitter and non-mass submitter plans with adoption agreements
(a) per basic plan document, with one adoption agreement$22,000
(b) per each additional adoption agreement$16,500

Bulletin No. 2026–1 245 December 29, 2025
CATEGORYUSER FEE
(2) Mass submitter and non-mass submitter single document plans (no adoption agreements)
(a) per each single document plan$35,200
(3) Provider’s word-for-word adoption of mass submitter’s basic plan document per adoption agreement or
single document plan
$300
(4) Provider’s minor modification of mass submitter’s basic plan document per adoption agreement or sin-
gle document plan
$1,100
(5) Assumption of sponsorship of a pre-approved plan, without any amendment to the plan document, by
a new entity, as evidenced by a change of employer identification number, per basic plan document or
single document plan
$300
(6) Change in name and/or address of a provider of a pre-approved plan per basic plan document or single
document plan
None
.07 Advisory letters on § 403(b) VS plans pursuant to Rev. Proc. 2013-22 and Rev. Proc. 2014-28
(1) Assumption of sponsorship of an approved § 403(b) VS plan, without any amendment to the plan docu-
ment, by a new entity, as evidenced by a change of employer identification number, per specimen plan
$300
(2) Change in name and/or address of practitioner of an approved § 403(b) VS specimen plan, per specimen
plan
None
.08 Determination letters
(1) Determination Letters:
(a) Form 5300 (Application for Determination for Employee Benefit Plan)
(b) Form 5300 (Application for Determination for Employee Benefit Plan, § 403(b) plans, with 100 or
more participants)
Note: the number of participants is determined on the last day of the plan year before submission.
$4,000
$4,000
(c) Form 5300 (Application for Determination for Employee Benefit Plan, § 403(b) small plans with
fewer than 100 participants)
Note: the number of participants is determined on the last day of the plan year before submission.
$500
(d) Form 5307 (Application for Determination for Adopters of Modified Nonstandardized Pre-Ap-
proved Plans)
$2,000
(e) Form 5310 (Application for Determination for Terminating Plan)
$4,500
(f) Multiple employer qualified plans (Form 5300)$4,200
(g) Multiple employer qualified plans (Form 5310), regardless of number of participants$4,200
(2) Group trusts contemplated by Rev. Rul. 81-100, 1981-1 CB 326, Rev. Rul. 2004-67, 2004-2 CB 28, Rev.
Rul. 2011-1, 2011-2 IRB 251, Rev. Rul. 2014-24, 2014-37 IRB 529. Form 5316, Application for Group
or Pooled Trust Ruling, is available for group trust submissions.
$1,200
.09 User Fees for VCP submissions under EPCRS Revenue Procedure 2021-30

(1) Regular submissions under VCP. (For a special rule relating to terminating Orphan Plans see section
4.08 of Rev. Proc. 2021-30):

Plans with assets of --
(a) $500,000 or less$2,000
(b) Over $500,000 to $10,000,000 $3,500
(c) Over $10,000,000$4,000

December 29, 2025 246 Bulletin No. 2026–1
CATEGORYUSER FEE
Note: In general. User fees under this section are determined based on end of year net assets of a plan as
reported on the most recently filed Form 5500 series return.
Plans not required to file Form 5500 Series. If the plan sponsor is not required to file a Form 5500 series
return with regard to a plan eligible for VCP, the amount of net assets for user fee purposes generally
will be the amount of net assets as of the last day of the most recently completed plan year preceding the
date of the VCP submission. However, if this information has not been compiled by the time the plan
sponsor is ready to make a VCP submission to the Service, the plan sponsor may use the amount of net
assets associated with the most recently completed prior plan year for which information on the amount
of net assets is available. This exception will not apply if the VCP submission is mailed to the Service
more than seven months after the close of the most recently completed plan year preceding the date of
the VCP submission.
(2) VCP fee for Group Submissions, initial fee for first 20 plans$13,500
Note: The fee for a group submission is based on the number of plans affected by the failure as described in
the compliance statement. The initial fee is due at the time of submission. An additional fee is due equal
to the product of the number of plans in excess of 20 multiplied by $250. The maximum fee for a group
submission is $50,000. If additional plans are added following the group submission, the additional fee
is paid subject to the $50,000 maximum fee. With respect to pre-approved plans, the fee is determined
based on the number of basic plan documents submitted and the number of employers who have adopted
each basic plan document by using an adoption agreement associated with that basic plan document. See
Form 8951, and Rev. Proc. 2021-30 (or its successor), sections 10.11 and 11.06.

Bulletin No. 2026–1 247 December 29, 2025
APPENDIX B1
SAMPLE NOTICE TO INTERESTED PARTIES (QUALIFIED PLANS)
The sample notice set forth below may be used to satisfy the requirements of section 20A of this revenue procedure.
NOTICE TO INTERESTED PARTIES
1. Notice To:______________________________[describe class or classes of interested parties]
An application is to be made to the Internal Revenue Service for an advance determination [on the qualification of the following
employee pension benefit plan]:
2. ________________________________________
(name of plan)
3. ________________________________________
(plan number)
4. ________________________________________
(name and address of applicant)
5. ________________________________________
(applicant EIN)
6. ________________________________________
(name and address of plan administrator)
7. The application will be filed on _______________ for an advance determination as to whether the plan meets the qualification
requirements of § 401(a) or § 403(a) of the Internal Revenue Code (Code), with respect to the plan’s _________________________
[initial plan qualification, termination, or partial termination]. The application will be filed with the Internal Revenue Service through
Pay.gov.
8. The employees eligible to participate under the plan are:
9. The Internal Revenue Service [has/has not] previously issued a determination letter with respect to the qualification of this plan.
RIGHTS OF INTERESTED PARTIES
10. You have the right to submit to EP Determinations, either individually or jointly with other interested parties, your comments
as to whether this plan meets the qualification requirements of the Code. Label your comments “Interested Party Statement”. Include
the EIN, plan name, and plan number in your correspondence. Also include your contact information (mailing address and phone
number) in case we need to contact you. Your comments to EP Determinations should be faxed to EP Customer Service at 855-224-
1311 or mailed to:
Internal Revenue Service
EP Determinations
Attn: Customer Service Manager
P.O. Box 2508
Cincinnati, OH 45202
You may instead, individually or jointly with other interested parties, request the DOL to submit, on your behalf, comments to EP
Determinations regarding qualification of the plan. If the DOL declines to comment on all or some of the matters you raise, you may,

December 29, 2025 248 Bulletin No. 2026–1
individually, or jointly if your request was made to the DOL, submit your comments on these matters directly to EP Determinations
at the Cincinnati address above.
REQUESTS FOR COMMENTS BY THE DOL
11. The DOL may not comment on behalf of interested parties unless requested to do so by the lesser of 10 employees or 10 percent
of the employees who qualify as interested parties. The number of persons needed for the DOL to comment with respect to this plan
is _____________________. If you request the DOL to comment, your request must be in writing and must specify the matters upon
which comments are requested, and must also include:
(1) the information contained in items 2 through 5 of this Notice; and
(2) the number of persons needed for the DOL to comment.
A request to the DOL to comment should be addressed as follows:
Deputy Assistant Secretary
Employee Benefits Security Administration
U.S. Department of Labor,
200 Constitution Avenue, N.W.
Washington, D.C. 20210
Attention: 3001 Comment Request
COMMENTS TO THE INTERNAL REVENUE SERVICE
12. Comments submitted by you to EP Determinations must be in writing and received by ________________.
However, if there are matters that you request the DOL to comment upon on your behalf, and the DOL declines, you may submit
comments on these matters to EP Determinations to be received by it within 15 days from the time the DOL notifies you that it will
not comment on a particular matter, or by ____________, whichever is later, but not after ____________. A request to the DOL to
comment on your behalf must be received by it by _________________ if you wish to preserve your right to comment on a matter
upon which the DOL declines to comment, or by ____________ if you wish to waive that right.
ADDITIONAL INFORMATION
13. Detailed instructions regarding the requirements for notification of interested parties may be found in sections 19A and 20A
of Rev . Proc. 2026-4, 2026-1 IRB 160. Additional information concerning this application (including, if applicable, the following: an
updated copy of the plan and related trust; the application for determination; any additional documents relating to the application that
have been submitted to the Service; and copies of section 19A of Rev. Proc. 2026-4) is available at _________________ during the
hours of _________________ for inspection and copying. (There is a nominal charge for copying and/or mailing.)

Bulletin No. 2026–1 249 December 29, 2025
APPENDIX B2
SAMPLE NOTICE TO INTERESTED PERSONS (§ 403(b) PLANS)
The sample notice set forth below may be used to satisfy the requirements of section 20B of this revenue procedure.
NOTICE TO INTERESTED PERSONS
1. Notice To:______________________________ [describe class or classes of interested persons]
An application is to be made to the Internal Revenue Service for an advance determination that a § 403(b) plan meets the require-
ments of § 403(b):
2. ________________________________________
(name of plan)
3. ________________________________________
(plan number)
4. ________________________________________
(name and address of applicant)
5. ________________________________________
(applicant EIN)
6. ________________________________________
(name and address of plan administrator)
7. The application will be filed on _______________ for an advance determination as to whether the plan meets the requirements
of § 403(b) of the Internal Revenue Code (Code), with respect to the plan’s _________________________ [initial determination as to
whether the plan meets the requirements of § 403(b) or the determination upon plan termination that the plan meets the requirements
of § 403(b)]. The application will be filed with the Internal Revenue Service through Pay.gov.
8. The employees eligible to participate under the plan are:
9. The Internal Revenue Service [has/has not] previously issued a determination letter whether this plan meets the requirements
of § 403(b).
RIGHTS OF INTERESTED PERSONS
10. You have the right to submit to EP Determinations, either individually or jointly with other interested persons, your comments
as to whether this plan meets the requirements of § 403(b). Label your comments “Interested Person Statement”. Include the EIN,
plan name, and plan number in your correspondence. Also include your contact information (mailing address and phone number) in
case we need to contact you. Your comments to EP Determinations should be submitted to EP Customer Service via fax at 855-224-
1311 or mailed to:
Internal Revenue Service
EP Determinations
Attn: Customer Service Manager
P.O. Box 2508
Cincinnati, OH 45202

December 29, 2025 250 Bulletin No. 2026–1
COMMENTS TO THE INTERNAL REVENUE SERVICE
11. Comments submitted by you to EP Determinations must be in writing and received by ________________.
ADDITIONAL INFORMATION
12. Detailed instructions regarding the requirements for notification of interested persons may be found in sections 19B and 20B
of Rev . Proc. 2026-4, 2026-1 IRB 160. Additional information concerning this application (including, if applicable, the following:
an updated copy of the plan and related custodial account or annuity; the application for determination; any additional documents
relating to the application that have been submitted to the Service; and copies of section 19B of Rev. Proc. 2026-4) is available at
_________________ during the hours of _________________ for inspection and copying. (There is a nominal charge for copying
and/or mailing.)

Bulletin No. 2026–1 251 December 29, 2025
APPENDIX C
CHECKLIST FOR § 401(h) AND § 420 DETERMINATION LETTERS
As part of a § 401(h) or § 420 determination letter request described in section 18 of this revenue procedure the following checklist
must be completed and attached to the determination letter request. If the request relates to § 401(h) but not to § 420, complete Part I
only. If the request relates to § 420, complete Parts I and II. Answer each question by circling “Yes” or “No.” If a question contains a
place for a section number, insert the section number that gives the information called for by a yes answer to a question.
PART I
CIRCLE SECTION
1. Does the Plan contain a medical benefits account within the meaning of § 401(h) of the
Internal Revenue Code (Code)? If the medical benefits account is a new provision, items “a”
through “h” should be completed.
Yes No___
a. Does the medical benefits account specify the medical benefits that will be available and
contain provisions for determining the amount that will be paid?
Yes No___
b. Does the medical benefits account specify who will benefit?Yes No___
c. Does the medical benefits account indicate that such benefits, when added to any life
insurance protection in the Plan, will be subordinate to retirement benefits? (This require-
ment will not be satisfied unless the amount of actual contributions to provide § 401(h)
benefits (when added to actual contributions for life insurance protection under the Plan)
does not exceed 25 percent of the total actual contributions to the Plan (other than contri-
butions to fund past service credits), determined on an aggregate basis since the inception
of the § 401(h) arrangement.)
Yes No___
d. Does the medical benefits account maintain separate accounts with respect to contribu-
tions to key employees (as defined in § 416(i)(1)) to fund such benefits?
Yes No___
e. Does the medical benefits account state that amounts contributed must be reasonable and
ascertainable?
Yes No___
f. Does the medical benefits account provide for the impossibility of diversion prior to satis-
faction of liabilities (other than item “7” below)?
Yes No___
g. Does the medical benefits account provide for reversion upon satisfaction of all liabilities
(other than item “7” below)?
Yes No___
h. Does the medical benefits account provide that forfeitures must be applied as soon as
possible to reduce employer contributions to fund the medical benefits?
Yes No___
PART IICIRCLE SECTION
2. Does the Plan limit transfers to “Excess Assets” as defined in § 420(e)(2)?Yes No___
3. Does the Plan provide that only one transfer may be made in a taxable year?Yes No___
4. Does the Plan provide that the amount transferred shall not exceed the amount reasonably
estimated to be paid for qualified current retiree liabilities?
Yes No___
5. Does the Plan provide that no transfer will be made after December 31, 2032?Yes No___
6. Does the Plan provide that transferred assets and income attributable to such assets shall be
used only to pay qualified current retiree liabilities for the taxable year of transfer?
Yes No___
7. Does the Plan provide that any amounts transferred (plus income) that are not used to pay
qualified current retiree liabilities shall be transferred back to the defined benefit portion of the
Plan?
Yes No___
8. Does the Plan provide that amounts paid out of a health benefits account or an applicable life
insurance account will be treated as paid first out of transferred assets and income attributable
to those assets?
Yes No___

December 29, 2025 252 Bulletin No. 2026–1
9. Does the Plan provide that participants’ accrued benefits become nonforfeitable on a termi-
nation basis (i) immediately prior to transfer, or (ii) in the case of a participant who separated
within 1 year before the transfer, immediately before such separation?
Yes No___
10. Does the Plan provide that transfers will be permitted only if each group health plan or
arrangement or group-term life insurance plan, as applicable contains provisions satisfying
§ 420(c)(3), as amended?
Yes No___
11. Does the Plan define “applicable employer cost”, “cost maintenance period” and “benefit
maintenance period”, as needed, consistently with § 420(c)(3), as amended?
Yes No___
12. Does the Plan provide that transferred assets cannot be used for key employees?Yes No___

Bulletin No. 2026–1 253 December 29, 2025
APPENDIX D
SAMPLE FORMAT FOR A LETTER RULING REQUEST FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS
(Insert the date of request)
[for Employee Plans]
Internal Revenue Service
Attention: EP Letter Rulings
P.O. Box 12192
TE/GE Stop 31A Team 105
Covington, KY 41012-0192
Dear Sir or Madam:
(Insert the name of the taxpayer) (the “Taxpayer”) requests a ruling on the proper treatment of (insert the subject matter of the
letter ruling request) under § (insert the number) of the Internal Revenue Code.
[If the taxpayer is requesting expedited handling, the letter ruling request must contain a statement to that effect. This statement
must explain the need for expedited handling. See section 6.03(3) of this revenue procedure.]
A. STATEMENT OF FACTS
1. T axpayer Information
[Provide the statements required by sections 6.02(1)(a), (b), and (c) of Rev. Proc. 2026-4, 2026-1 IRB 160. Hereafter, all references
are to Rev. Proc. 2026-4, unless otherwise noted.)]
For example, a taxpayer that maintains a qualified employee retirement plan and files an annual Form 5500 series of returns may
include the following statement to satisfy sections 6.02(1)(a), (b), and (c):
The T axpayer is a construction company with principal offices located at 100 Whatever Drive, Wherever, Maryland 12345, and its
telephone number is (123) 456-7890. The Taxpayer’s federal employer identification number is 00-1234567. The Taxpayer uses the
Form 5500 series of returns on a calendar year basis to report its qualified employee retirement plan and trust.
2. Detailed Description of the Transaction.
[The ruling request must contain a complete statement of the facts relating to the transaction that is the subject of the letter ruling
request. This statement must include a detailed description of the transaction, including material facts in any accompanying docu-
ments, and the business reasons for the transaction. See sections 6.02(1)(b), 6.02(1)(c), and 6.02(2).]
B. RULING REQUESTED
[The ruling request should contain a concise statement of the ruling requested by the taxpayer.]
C. STATEMENT OF LAW
[The ruling request must contain a statement of the law in support of the taxpayer’s views or conclusion, including any authorities
believed to be contrary to the position advanced in the ruling request. This statement must also identify any pending legislation that
may affect the proposed transaction. See sections 6.02(6), 6.02(7), and 6.02(8).]

December 29, 2025 254 Bulletin No. 2026–1
D. ANALYSIS
[The ruling request must contain a discussion of the facts and an analysis of the law. See sections 6.02(3), 6.02(6), 6.02(7), and
6.02(8).]
E. CONCLUSION
[The ruling request should contain a statement of the taxpayer’s conclusion on the ruling requested.]
F. PROCEDURAL MATTERS
1. Rev. Proc. 2026-4 statements
a. [The statement required by section 6.02(4).]
b. [The statement required by section 6.02(5).]
c. [The statement required by section 6.02(6) regarding whether the law in connection with the letter ruling request is uncertain
and whether the issue is adequately addressed by relevant authorities.]
d. [The statement required by section 6.02(7) if the taxpayer determines that there are no contrary authorities.]
e. [If the taxpayer wants to have a conference on the issues involved in the letter ruling request, the ruling request should contain
a statement to that effect. See section 6.03(5).]
f. [If the taxpayer is requesting the letter ruling to be issued by fax, the ruling request should contain a statement to that effect.
See section 6.03(4).]
g. [If the taxpayer is requesting separate letter rulings on multiple issues, the letter ruling request should contain a statement to
that effect. See section 6.03(1).]
2. Administrative
a. A Power of Attorney is enclosed. [See sections 6.02(12) and 6.03(2).]
b. The deletions statement and checklist required by Rev. Proc. 2026–4 are enclosed. [See sections 6.02(9), (16), and (18).]
c. The required user fee is enclosed. [See section 6.02(15).]
Very truly yours,
(Insert the name of the taxpayer or the taxpayer’s
authorized representative)
By:
_____ _____
Signature Date
Typed or printed name of person signing request
DECLARATION: [See section 6.02(14).]
Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of
my knowledge and belief, the request contains all the relevant facts relating to the request and such facts are true, correct, and
complete.
(Insert the name of the taxpayer)
By:
_________
Signature Title Date
_________
Typed or printed name of person signing declaration

Bulletin No. 2026–1 255 December 29, 2025
APPENDIX E
CHECKLIST FOR LETTER RULINGS FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS
IS YOUR RULING REQUEST COMPLETE?
INSTRUCTIONS
The Service will be able to respond more quickly to your letter ruling request if it is carefully prepared and complete. To ensure that
your request is in order, use this checklist. Complete the four items of information requested before the checklist. Answer each ques-
tion by circling “Yes,” “No,” or “N/A.” If a question contains a place for a page number, insert the page number (or numbers) of the
request that gives the information called for by a yes answer to a question. Sign and date the checklist (as taxpayer or authorized
representative) and place it on top of your request.
If you are an authorized representative submitting a request for a taxpayer, you must include a completed checklist with the request or
the request will either be returned to you or substantive consideration of it will be deferred until a completed checklist is submitted.
If you are a taxpayer preparing your own request without professional assistance, an incomplete checklist will not be cause
for returning your request or deferring substantive consideration of the request. However, you should still complete as much of
the checklist as possible and submit it with your request.
TAXPAYER’S NAME ________________________________________
TAXPAYER’S I.D. No. ______________________________________
ATTORNEY/P.O.A. __________________________________________
PRIMARY CODE SECTION _____________________________________
CIRCLE ONEITEM
Yes No N/A1. Does your request involve an issue under the jurisdiction of Employee Plans Rulings and Agreements? See
section 24.01 of Rev. Proc. 2026-4, for the list of issues on which Employee Plans Rulings and Agreements
issues letter rulings. See section 5 of Rev. Proc. 2026-4, for issues under the jurisdiction of other offices. (Here-
after, all references are to Rev. Proc. 2026-4, unless otherwise noted.)
Yes No N/A
Page ____
2. If the request deals with a completed transaction, have you filed the return for the year in which the transac-
tion was completed? See section 24.01.
Yes No3. Are you requesting a letter ruling on a hypothetical situation or question? See section 25.03.
Yes No4. Are you requesting a letter ruling on alternative plans of a proposed transaction? See section 25.03.
Yes No5. Are you requesting the letter ruling for only part of an integrated transaction? See section 25.04.
Yes No6. Have you submitted another letter ruling request for the transaction covered by this request?
Yes No7. Are you requesting the letter ruling for a business, trade, industrial association, or similar group concerning
the application of tax law to its members? See section 24.06.
Yes No
Page ____
8. Have you included a complete statement of all the facts relevant to the transaction? See section 6.02(1).
Yes No N/A9. Have you submitted with the request true copies of all wills, deeds, plan documents, and other documents
relevant to the transaction, labeled and attached them in alphabetical sequence? See section 6.02(2)(a).
Yes No
Page ____
10. Have you included, rather than merely incorporated by reference, all material facts from the documents
in the request? Are they accompanied by an analysis of their bearing on the issues that specifies the document
provisions that apply? See section 6.02(3).
Yes No
Page ____
11. Have you included the required statement regarding whether the same issue in the letter ruling request is in
an earlier return of the taxpayer or in a return for any year of a related taxpayer? See section 6.02(4).
Yes No
Page ____
12. Have you included the required statement regarding whether the Service previously ruled on the same or
similar issue for the taxpayer, a related taxpayer, or a predecessor? See section 6.02(5).

December 29, 2025 256 Bulletin No. 2026–1
CIRCLE ONEITEM
Yes No
Page ____
13. Have you included the required statement regarding whether the taxpayer, a related taxpayer, a predecessor,
or any representatives previously submitted the same or similar issue but withdrew it before the letter ruling
was issued? See section 6.02(5).
Yes No
Page ____
14. Have you included the required statement regarding whether the law in connection with the request is
uncertain and whether the issue is adequately addressed by relevant authorities? See section 6.02(6).
Yes No
Page ____
15. Have you included the required statement of relevant authorities in support of your views? See section
6.02(6).
Yes No N/A
Page ____
16. Does your request discuss the implications of any legislation, tax treaties, court decisions, regulations,
notices, revenue rulings, or revenue procedures you determined to be contrary to the position advanced? See
section 6.02(7), which states that taxpayers must inform the Service of such authorities.
Yes No N/A
Page ____
17. If you determined that there are no contrary authorities, have you included a statement to this effect in your
request? See section 6.02(7).
Yes No N/A
Page ____
18. Have you included in your request a statement identifying any pending legislation that may affect the pro-
posed transaction? See section 6.02(8).
Yes No19. Is the request accompanied by the deletions statement required by section 6110? See section 6.02(9).
Yes No N/A
Page____
20. Have you (or your authorized representative) signed and dated the request? See section 6.02(10).
Yes No N/A21. If the request is signed by your representative, or if your representative will appear before the Service in
connection with the request, is the request accompanied by a properly prepared and signed power of attorney
(Form 2848) with the signatory’s name typed or printed? See section 6.02(12).
Yes No N/A
Page____
22. Have you included, signed, and dated, the penalties of perjury statement in the form required by section
6.02(14)?
Yes No N/A23. Have you included the correct user fee with the request and made your check or money order payable to
the United States Treasury? See section 6.02(15) and section 30 and Appendix A, for the correct amount and
additional information on user fees.
Yes No N/A24. Are you submitting your request in duplicate if necessary? See section 6.02(16).
Yes No N/A
Page____
25. If you are requesting separate letter rulings on different issues involving one factual situation, have you
included a statement to that effect in each request? See section 6.03(1).
Yes No N/A
Page____
26. If you have more than one representative, have you designated whether the representatives listed on the
power of attorney (Form 2848) are to receive a copy of the letter ruling? See section 6.03(2).
Yes No N/A27. If you want your letter ruling request to be processed ahead of the regular order or by a specific date, have
you requested expedited handling in the form required by section 6.03(3) and stated a compelling need for such
action in the request?
Yes No N/A
Page____
28. If you want to have a conference on the issues involved in the request, have you included a request for a
conference in the ruling request? See section 6.03(5).
Yes No N/A29. If your request is covered by any of the revenue procedures listed in section 26, have you complied with all
the requirements of the applicable revenue procedures?
Yes No N/A30. Have you addressed your request to the appropriate office provided in section 31? Improperly addressed
requests may be delayed (sometimes for over a week) in reaching the appropriate office for initial processing.
_______________________ __________________ _________________
Signature Title or authority Date
_________________________________________________
Typed or printed name of person signing checklist

Bulletin No. 2026–1 257 December 29, 2025
APPENDIX F
ADDITIONAL CHECKLIST FOR NONBANK TRUSTEE APPLICATIONS
To assist Employee Plans Rulings and Agreements in considering an application for nonbank trustee approval, please use this check-
list, in addition to the checklist in Appendix E, and submit it with your request.
Please respond with Yes, No, or N/A.
1. Did you specify the types of accounts the applicant is requesting approval to handle (e.g., IRAs, Roth IRAs, 403(b)(7) custodial
accounts)?
2. Did you specify whether the applicant is requesting approval to handle accounts passively and/or non-passively?
3. Did you identify the percentage ownership of individuals of the applicant, considering the rules for constructive ownership
provided in IRC 1563(e) and (f)(2)? Did you describe in detail the intermediate and ultimate ownership of the applicant or
provide an organizational chart illustrating such ownership?
4. If the applicant satisfies a safe harbor in Treas. Reg. § 1.408-2(e)(2)(i), did you explain how it was satisfied? If the applicant does
not satisfy any of the safe harbors, did you discuss factors relating to satisfying the continuity requirement such as concentration
of ownership, number of employees, number of physical locations, non-owner management, and overall financial condition?
5. Did you provide a copy of the applicant’s audited financial statements to demonstrate its net worth, as determined at the end of
the most recent taxable year?
6. Does your submission include draft Rules of Fiduciary Conduct?
7. Do the draft Rules of Fiduciary Conduct contain each item (if applicable) in Treas. Reg. § 1.408-2(e)(5)?
8. Did you provide a complete copy of the applicant’s current bond with riders?
9. Did you discuss each requirement in Treas. Reg. § 1.408-2(e)(2) through § 1.408-2(e)(5)?
10. Did you provide clear and convincing documentation to substantiate compliance with each requirement (if applicable)?
11. Did you provide representations that, if approved, the applicant:
a. Will notify the Commissioner in writing of any change that affects the continuing accuracy of any representation made in
this application, whether the change occurs before or after the applicant receives a notice of approval;
b. Will act as a custodian or trustee only if the written custodial agreement or trust instrument provides a provision to the effect
that the grantor is to substitute another custodian or trustee upon notification by the Commissioner that such substitution is
required because the applicant has failed to comply with the requirements of Treas. Reg. § 1.408-2(e) or is not keeping such
records, or making such returns, or rendering such statements as are required by forms or regulations; and
c. Will not accept a fiduciary account until after the plan administrator or the person for whose benefit the account is to be
established is furnished with a copy of the written notice of approval issued to the applicant?
12. Did you provide a representation that the applicant pays its debts as they come due, unless subject to reasonable dispute?

December 29, 2025 258 Bulletin No. 2026–1
26 CFR 601.201: Rulings and determination letters.
Rev. Proc. 2026-5
TABLE OF CONTENTS
SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? ................................260
Description of terms used in this revenue procedure ........................................................261
Updated annually ....................................................................................261
SECTION 2. NATURE OF CHANGES TO REV. PROC. 2025-5 AND RELATED REVENUE
PROCEDURES AND FORMS ...............................................................261
What changes have been made to Rev. Proc. 2025-5? .......................................................261
Related revenue procedures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .262
Related forms that are not a request for a determination letter .................................................262
SECTION 3. UNDER WHAT CIRCUMSTANCES DOES EO DETERMINATIONS ISSUE
DETERMINATION LETTERS? .............................................................263
Matters on which EO Determinations will issue a determination letter ..........................................263
Circumstances under which determination letters are not issued ...............................................265
Technical advice may be requested in certain cases .........................................................266
Review of determination letters ........................................................................266
Determination letter based solely on administrative record ...................................................266
SECTION 4. WHAT ARE THE GENERAL INSTRUCTIONS FOR REQUESTING
DETERMINATION LETTERS? .............................................................267
In general ..........................................................................................267
Format of request. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .267
Form 1023 application. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .267
Form 1023-EZ application ............................................................................267
Form 1024 application. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .267
Form 1024-A application. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .268
Form 1028 application. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .268
Form 8940 request for miscellaneous determination ........................................................268
Letter request .......................................................................................269
Language requirements ...............................................................................269
Signature on request .................................................................................269
Power of attorney and declaration of representative .........................................................269
Penalty of perjury statement ...........................................................................270
Applicable user fee ..................................................................................270
Where will copies of the determination letter be sent? .......................................................270
Expedited processing .................................................................................270
Non-acceptance for processing .........................................................................271
How to check on status of request .......................................................................272
SECTION 5. WHAT ARE THE SPECIFIC PROCEDURES FOR REQUESTING A DETERMINATION
LETTER BY LETTER? .....................................................................272
In general ..........................................................................................272
Certain information required ...........................................................................272
Statement of facts ...................................................................................272
Documents .........................................................................................272
Analysis of material facts .............................................................................273
Same or similar issue previously submitted or currently pending ..............................................273
Statement of authorities ...............................................................................273

Bulletin No. 2026–1 259 December 29, 2025
SECTION 6. WHAT ARE THE SPECIFIC PROCEDURES FOR APPLICATIONS FOR RECOGNITION OF
EXEMPTION UNDER §§ 501 OR 521? .......................................................274
In general ..........................................................................................271
Terrorist organizations not eligible to apply for recognition of exemption ........................................271
Format of application ................................................................................271
User fees ..........................................................................................271
Form 1023-EZ applications ............................................................................271
Form 1023 and Form 1023-EZ applications for reinstatement after automatic revocation ...........................277
What are the requirements for a completed application? .....................................................277
Requirements for a completed application other than a Form 1023-EZ application ................................277
Requirements for a completed Form 1023-EZ application ....................................................278
What are the standards for issuing a determination letter on tax-exempt status? ...................................278
Tax-exempt status must be established in application, including attestation and supporting documents .................278
Tax-exempt status may be recognized in advance of actual operations ..........................................278
Even if application is complete, additional information may be required ........................................279
Encourages use of fax and the IRS Document Upload Tool ...................................................279
Effective date of tax-exempt status ......................................................................279
SECTION 7. WHAT ARE THE SPECIFIC PROCEDURES FOR DETERMINATION LETTER
REQUESTS ON FORM 8940?
...............................................................281
In general ..........................................................................................281
Requests made on Form 8940 ..........................................................................281
Initial classification of private foundation status ............................................................281
Under what circumstances must an organization request a determination of foundation status, and when is such a
request optional? ....................................................................................281
Not applicable to changes of status pursuant to examination ..................................................282
SECTION 8. WITHDRAWAL OF A REQUEST FOR DETERMINATION LETTER ...........................282
Request may be withdrawn prior to issuance of a determination letter ..........................................282
Section 7428 implications of withdrawal of application under § 501(c) or (d) ....................................282
SECTION 9. PROCEDURES FOR ADVERSE DETERMINATION LETTERS ................................282
In general ..........................................................................................282
Types of requests that may receive Independent Office of Appeals consideration ..................................282
Contents of proposed adverse determination letter for requests with appeals rights ................................283
Protest/appeal of a proposed adverse determination letter on certain issues ......................................283
Final adverse determination letter where no protest/appeal is submitted .........................................283
Review of protest by EO Determinations .................................................................283
Consideration by the Independent Office of Appeals ........................................................283
Effect of new information raised in protest/appeal ..........................................................284
An appeal or protest may be withdrawn ..................................................................284
Appeal and conference rights not applicable in certain situations ..............................................284
Adverse determination letter on an issue that will not receive consideration by the Independent Office of Appeals .......284
Exceptions to consideration by the Independent Office of Appeals .............................................284
SECTION 10. DECLARATORY JUDGMENT PROVISIONS OF § 7428 ......................................284
Actual controversy involving certain issues ...............................................................284
Final determination to which § 7428 applies ..............................................................285
Failure to make a determination to which § 7428 applies .....................................................285
Section 7428 does not apply to the non-acceptance or withdrawal of a request ....................................285
Exhaustion of administrative remedies ...................................................................285
Not
earlier than 270 days after seeking determination .......................................................286
Service must have reasonable time to act on an appeal or protest ..............................................286
SECTION 11. FAVORABLE DETERMINATION LETTERS ................................................286
Reliance on determination letter ........................................................................286
Limitations on reliance ...............................................................................287
Post-determination
review .............................................................................287

December 29, 2025 260 Bulletin No. 2026–1
SECTION 12. REVOCATION OR MODIFICATION OF A DETERMINATION LETTER ......................287
Appeal and conference procedures in the case of revocation or modification of tax-exempt status letter ................288
Organization may request that retroactivity be limited under § 7805(b) .........................................288
Effective date of revocation or modification of a determination letter on tax-exempt status ..........................288
SECTION 13. DISCLOSURE OF APPLICATIONS AND DETERMINATION LETTERS INCLUDING
THAT OF FOUNDATION STATUS .........................................................289
Determination letter will be disclosed under §§ 6104 or 6110 depending on the type of request and the type of
determination letter issued. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .289
Disclosure of applications, supporting documents, and favorable determination letters under § 6104 ..................290
Disclosure of determination letters under § 6110 ...........................................................290
Taxpayer may protest disclosure under § 6110 of certain information in a determination letter .......................290
Taxpayer may request delay of public inspection under § 6110 ................................................291
Disclosure to state officials when the Service refuses to recognize tax-exempt status under § 501(c)(3) ................291
Disclosure to state officials of information about § 501(c)(3) applicants .........................................291
SECTION 14. WHAT ARE THE USER FEE REQUIREMENTS FOR DETERMINATION LETTERS? ..........291
Legislation authorizing user fees ........................................................................291
Requests to which user fees apply .......................................................................292
Requests
and other actions to which user fees do not apply ...................................................292
Exemption from the user fee requirements ................................................................292
Requests involving multiple fee categories, issues, or entities .................................................292
Method of payment ..................................................................................293
Transmittal forms ...................................................................................293
Effect of nonpayment or payment of incorrect amount .......................................................293
Refunds of user fees .................................................................................293
Request for reconsideration of user fee ...................................................................294
SECTION 15. MAILING ADDRESS FOR REQUESTING DETERMINATION LETTERS .....................294
SECTION 16. EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS ......................295
SECTION 17. EFFECTIVE DATE .......................................................................295
SECTION 18. PAPERWORK REDUCTION ACT ..........................................................295
DRAFTING INFORMATION ............................................................................56
APPENDIX A ...........................................................................................57
APPENDIX B
...........................................................................................60
SECTION 1. WHAT
IS THE
PURPOSE
OF THIS REVENUE
PROCEDURE?
This revenue procedure sets forth procedures for issuing determination letters on issues
under the jurisdiction of the Director, Exempt Organizations (EO) Rulings and Agreements.
Specifically, it explains the procedures for issuing determination letters on tax-exempt status
(in response to applications for recognition of exemption from federal income tax under §§ 501
or 521 other than those subject to Rev. Proc. 2026-4, this Bulletin (relating to pension, profit-
sharing, stock bonus, annuity, and employee stock ownership plans)), private foundation status,
and other determinations related to tax-exempt organizations. These procedures also apply
to revocation or modification of determination letters. This revenue procedure also provides
guidance on the exhaustion of administrative remedies for purposes of declaratory judgment
under § 7428. Finally, this revenue procedure provides guidance on applicable user fees for
requesting determination letters.

Bulletin No. 2026–1 261 December 29, 2025
Description of terms used in
this revenue procedure
.01 For purposes of this revenue procedure—
(1) The term “Service” means the Internal Revenue Service.
(2) The term “EO Rulings and Agreements” means the office in Exempt Organizations &
Government Entities that is primarily responsible for up-front, customer-initiated activities such
as determination letter requests, taxpayer assistance, and assistance to other Exempt Organizations
& Government Entities offices. The EO Rulings and Agreements office includes the offices of EO
Determinations and EO Determinations Quality Assurance.
(3) The term “EO Determinations” means the office in EO Rulings and Agreements of the
Service that is primarily responsible for processing requests for determination letters.
(4) The term “Independent Office of Appeals” (Internal Revenue Service Independent Office of
Appeals) means any office under the direction and control of the Chief of Appeals. The purpose of
the Independent Office of Appeals is to resolve tax controversies, without litigation, on a fair and
impartial basis. The Independent Office of Appeals is independent of EO Rulings and Agreements.
(5) The term “determination letter” means a written statement issued by EO Determinations or
the Independent Office of Appeals in response to a request for the Service’s ruling on a question of
tax-exempt status, foundation status, or other determination under the jurisdiction of the Director,
EO Rulings and Agreements. This includes a written statement issued by EO Determinations or
an office of the Independent Office of Appeals on the basis of advice secured from the Office of
Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes)
pursuant to the procedures prescribed in Rev. Proc. 2026-2, this Bulletin. A determination letter
applies the principles and precedents previously announced to a specific set of facts.
(6) The term “request” means the written submission that an organization uses to obtain a
determination letter in accordance with the requirements of this revenue procedure.
(7) The term “application” means a request for recognition of exemption from federal income
tax under §§ 501 or 521.
Updated annually
.02 This revenue procedure is updated annually but may be modified or amplified during the
year.
SECTION 2.
NATURE
OF CHANGES TO REV.
PROC. 2025-5 AND
RELATED REVENUE
PROCEDURES AND
FORMS

What changes have been
made to Rev. Proc. 2025-5?
.01 This revenue procedure updates Rev. Proc. 2025-5, 2025-1 IRB 260, which deals with
procedures for
issuing Exempt Organization determination letters. Notable changes to Rev. Proc.
2025-5 that appear in this year’s update include—
(1) Section 3.02(11) has been revised to address requests for a group exemption letter pursuant
to publication of the final revenue procedure proposed in Notice 2020-36.

December 29, 2025 262 Bulletin No. 2026–1
(2) Section 6.07(3)(a) has been revised to remove the reference only to applications under
§ 501(c)(3).
(3) Section 6.08 has been revised to encourage taxpayers to use fax and the IRS Document
Upload Tool when submitting additional information for letter ruling requests.
(4) Section 7.05 has been revised to remove the notice an organization must submit in seeking
to terminate its private foundation status under § 507.
(5) Section 9.12 has been revised to add that in certain circumstances, the Independent Office
of Appeals will not consider a matter or issue.
(6) Editorial changes were made throughout including minor non-substantive changes, dates,
and cross-references. Citations to other revenue procedures were changed to reflect the appropriate
annual revenue procedures.
Related revenue procedures
.02 This revenue procedure supplements the following revenue procedures—
(1) Rev. Proc. 80-27, 1980-1 CB 677, which sets forth procedures under which tax-exempt
status may be recognized on a group basis for subordinate organizations affiliated with and under
the general supervision and control of a central organization.
(2) Rev. Proc. 72-5, 1972-1 CB 709, which provides information for religious and apostolic
organizations seeking recognition of exemption under § 501(d).
(3) Rev. Proc. 2015-17, 2015-7 IRB 599, which provides information regarding procedures for
organizations described in § 501(c)(29).
(4) Rev. Proc. 2014-11, 2014-3 IRB 411, which sets forth procedures for reinstating the tax-
exempt status of organizations that have had their tax-exempt status automatically revoked under
§ 6033(j)(1).
(5) Rev. Proc. 2016-41, 2016-30 IRB 165, which sets forth the procedure for an organization
to notify the Service, consistent with § 506, that it is operating as an organization described in
§ 501(c)(4).
(6) Rev. Proc. 2018-15, 2018-9 IRB 379, which describes the circumstances under which a
domestic § 501(c) organization that changes its form or place of organization will not be required
to file a new exemption application and such an organization’s reporting requirements.
Related forms that are not a
request for a determination
letter
.03 Forms that are not requests for a determination. Certain organizations are required to
submit the following forms, but such forms are not requests for a determination and, thus, are not
subject to the procedures in this revenue procedure.
(1) Form 3115, Application for Change in Accounting Method. A tax-exempt organization
described in § 501(c) that wants to change its method of accounting for computing taxable
income must follow the procedures that are generally applicable to all taxpayers for requesting
the Commissioner’s consent to an accounting method change, including, if applicable, filing a

Bulletin No. 2026–1 263 December 29, 2025
Form 3115, Application for Change in Accounting Method (see, e.g., Rev. Proc. 2015-13, 2015-5
IRB 419, as modified and clarified by Rev. Proc. 2021-34, 2021-35 IRB 337 (or any successor)).
A tax-exempt organization described in § 501(c) must request consent to change its method of
accounting for computing taxable income only if the tax-exempt organization has previously
adopted a method of accounting for computing taxable income for the item(s) being changed.
A taxpayer generally adopts a method of accounting in the first year in which an item is taken
into account in computing taxable income. Thus, a tax-exempt organization that has adopted a
method of accounting for an item of income or expense from an unrelated trade or business must
generally request consent in order to change its method of accounting for reporting the item in
any subsequent year, regardless of whether the gross income from the unrelated trade or business
is greater than or equal to $1,000 in such subsequent year. However, a tax-exempt organization
that has not yet adopted a method of accounting for an item does not have to request consent to
change the methodology of reporting the item. Thus, a tax-exempt organization that is required
to file a Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under
section 6033(e)) solely due to owing a § 6033(e)(2) proxy tax but has not yet adopted a method
of accounting for an item of income or expense does not have to request consent to change its
methodology for reporting such item on its Form 990-T (or Form 990, as applicable). See Rev.
Proc. 2015-13, as modified and clarified by Rev. Proc. 2021-34, and Section 9 of Rev. Proc. 2026-
1, this Bulletin for procedures applicable to taxpayers, including tax-exempt organizations, for
requesting changes in method of accounting.
(2) Form 8871, Political Organization Notice of Section 527 Status. A political party,
a campaign committee for a candidate for federal, state, or local office, and a political action
committee are all political organizations subject to tax under § 527. To be tax-exempt, a political
organization may be required to notify the Service that it is to be treated as a § 527 organization
by electronically filing Form 8871, Political Organization Notice of Section 527 Status. See IRS.
gov (“Tax Information for Political Organizations”).
(3) Form 8976, Notice of Intent to Operate Under Section 501(c)(4). An organization described
in § 501(c)(4) must, no later than 60 days after the date the organization is established, notify the
Service that it is operating as an organization described in § 501(c)(4) by submitting a completed
Form 8976, Notice of Intent to Operate Under Section 501(c)(4) and the accompanying user fee.
See IRS.gov (“Electronically Submit Your Form 8976, Notice of Intent to Operate Under Section
501(c)(4)”).

SECTION 3.
UNDER
WHAT
CIRCUMSTANCES
DOES EO
DETERMINATIONS
ISSUE
DETERMINATION
LETTERS?
Matters on which EO
Determinations will issue a
determination letter
.01 EO Determinations issues determination letters on the following matters—
(1) Initial qualification for tax-exempt status of organizations described in §§ 501 or 521
(including reinstatement of organizations that have been automatically revoked pursuant to
§ 6033(j) and subordinate organizations included in a group exemption letter that have been
revoked pursuant to that provision). See Rev. Proc. 2018-15 for procedures applicable to an entity
changing its form or state of organization;
Note: EO Determinations will issue a determination letter to an organization currently
recognized as described in § 501(c)(3) that seeks recognition as described in a different paragraph

December 29, 2025 264 Bulletin No. 2026–1
of § 501(c) if the organization establishes that, as of the submission date of its application, (i) it has
distributed its assets to another § 501(c)(3) organization or government entity and (ii) it otherwise
meets the requirements for the § 501(c) status requested. This determination letter will only be
effective from the submission date of the new application. This also applies to an organization
automatically revoked under § 6033(j) that was described in § 501(c)(3) that seeks retroactive
reinstatement as described in a different paragraph of § 501(c). If the organization is a private
foundation, however, it will not be recognized as described in a different paragraph of § 501(c)
before terminating its private foundation status in accordance with § 507. See § 509(b) and (c).
An organization formerly recognized as described in § 501(c)(3) will continue to be treated as an
applicable tax-exempt organization subject to § 4958 for a period of five years after ceasing to
be exempt as described in § 501(c)(3) unless it is a private foundation or a governmental unit or
affiliate. See § 4958(e) and Treas. Reg. § 53.4958-2(a)(2).
(2) Updated tax-exempt status letter (affirmation letter) to reflect changes to an organization’s
name or address, or to replace a lost tax-exempt status letter;
(3) Classification or reclassification of private foundation status, including whether an
organization is—
(a) A private foundation;
(b) A public charity described in §§ 509(a)(1) and 170(b)(1)(A) (other than clauses (v), (vii),
and (viii));
(c) A public charity described in § 509(a)(2) or (4);
(d) A public charity described in § 509(a)(3), whether such organization is described in § 509(a)
(3)(B)(i), (ii), or (iii) (supporting organization type), and whether or not a Type III supporting
organization is functionally integrated;
(e) A private operating foundation described in § 4942(j)(3); or
(f) An exempt operating foundation described in § 4940(d)(2).
(4) Recognition of unusual grants to certain organizations under §§ 170(b)(1)(A)(vi) and 509(a)
(2);
(5) Requests for relief under Treas. Reg. § 301.9100-1 in connection with applications for
recognition of exemption;
(6) Terminations of private foundation status under § 507(b)(1)(B);
(7) Advance approval of certain set-asides described in § 4942(g)(2);
(8) Advance approval under § 4945(g) of organizations' grant making procedures;
(9) Advance approval of voter registration activities described in § 4945(f);

Bulletin No. 2026–1 265 December 29, 2025
(10) Whether an organization is exempt from filing annual information returns under § 6033,
as provided in Treas. Reg. § 1.6033-2(g)(1), Rev. Proc. 95-48, 1995-2 CB 418, and Rev. Proc.
96-10, 1996-1 CB 577;
(11) Determination of foundation status under § 509(a)(3) of non-exempt charitable trusts
described in § 4947(a)(1); and
(12) Government entity voluntary termination of § 501(c)(3) recognition (must include
documentation that the organization is not subject to income tax, other than under § 501(a)).
Circumstances under which
determination letters are
not issued
.02 The Service may decline to issue a determination letter when appropriate in the interest of
sound tax administration or on other grounds whenever warranted by the facts or circumstances
of a particular case. In addition, the Service will not issue a determination letter in response to any
request if—
(1) the request involves an issue under the jurisdiction of the Office of Associate Chief Counsel
described in Rev. Proc. 2026-1;
(2) the same issue involving the same taxpayer, or a related taxpayer, is pending in a case in
litigation or before the Independent Office of Appeals. If the issue in litigation involving the
same taxpayer or a related taxpayer is not the taxpayer or a related taxpayer’s qualification as a
tax-exempt entity (such as a declaratory judgment action under § 7428), the Service may issue a
determination letter on tax-exempt status after consultation with counsel;
(3) the determination letter is requested by an industry, trade association, or similar group on
behalf of individual taxpayers within the group (other than subordinate organizations covered by
a group exemption letter);
(4) the determination letter is requested by an organization seeking to qualify under § 501(c)
(5) the purpose of which is directed to the betterment of conditions of those engaged in the
pursuits of labor, agriculture, or horticulture, the improvement of the grade of their products, and
the development of a higher degree of efficiency in their respective occupations relating to an
activity involving controlled substances (within the meaning of schedule I and II of the Controlled
Substances Act, 21 USC § 801 et seq.) that is prohibited by federal law regardless of its legality
under the law of the state in which such activity is conducted;
(5) the determination letter is requested by an organization seeking to qualify under § 501(c)(6)
the purpose of which is directed to the improvement of business conditions of one or more lines of
business relating to an activity involving controlled substances (within the meaning of schedule I
and II of the Controlled Substances Act, 21 USC § 801 et seq.) that is prohibited by federal law
regardless of its legality under the law of the state in which such activity is conducted;
(6) the request is based on alternative plans of proposed transactions or on hypothetical situations.
An application based on proposed activities that satisfies section 6.07(2) of this revenue procedure
(related to recognizing tax-exempt status in advance of actual operations) is not considered to be
based on hypothetical situations;
(7) an organization currently recognized as exempt under § 501(c) of the Code seeks a new
determination letter confirming that the organization is still recognized under the same Code
section under the current facts;

December 29, 2025 266 Bulletin No. 2026–1
(8) an organization seeks a determination of foundation status that is identical to its current
foundation status as determined by EO Determinations. For example, an organization that is
already recognized as described in §§ 509(a)(1) and 170(b)(1)(A)(ii) as a school generally will
not receive a new determination letter that it is still described in §§ 509(a)(1) and 170(b)(1)(A)(ii)
under the current facts;
(9) an organization currently recognized as exempt under § 501(c) (other than a government
entity as specified in section 3.01(12) of this revenue procedure) requests a determination to
relinquish its tax-exempt status under § 501(a);
(10) a domestic organization currently recognized as exempt under § 501(c) seeks a
determination letter but is not required to reapply because it has changed its form or state of
organization in accordance with the requirements in Rev. Proc. 2018-15. An organization may
request an affirmation letter to reflect changes to its name or address as provided in section 3.01(2)
of this revenue procedure; or
(11) a request for a group exemption letter, other than pursuant to publication of the final
revenue procedure proposed in Notice 2020-36, 2020-21 IRB 840, or other guidance in the
Internal Revenue Bulletin.
Note: In some circumstances, an organization may seek a letter ruling from the Office of
Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) on
a specific legal issue, including whether an activity furthers an organization’s exempt purpose. See
Rev. Proc. 2026-1 and Rev. Proc. 2026-3, this Bulletin.
Technical advice may be
requested in certain cases
.03 EO Determinations generally issues determination letters only if the question presented is
answered by a statute, tax treaty, regulation, court opinion, or guidance published in the Internal
Revenue Bulletin. At any time during the course of consideration by EO Determinations, if either
EO Determinations or the organization believes that its case involves an issue on which there is no
published precedent, or there has been non-uniformity in the Service’s handling of similar cases,
EO Determinations may decide to seek, or the organization may request that EO Determinations
seek, technical advice from the Office of Associate Chief Counsel with subject matter jurisdiction
over the issue. See Rev. Proc. 2026-2.
Review of determination
letters
.04 Determination letters issued under this revenue procedure are not generally reviewed by any
other office outside of EO Rulings and Agreements before they are issued. For post-determination
review of determination letters by EO Determinations Quality Assurance, see section 11.03 of this
revenue procedure.
Determination letter based
solely on administrative
record
.05 A determination letter is issued based solely upon the facts, attestations, and representations
contained in the administrative record.
(1) The taxpayer is responsible for the accuracy of any factual representations or attestations
contained in the request.
(2) Any oral representation of additional facts, or modification of facts, as represented or alleged
in the request, must be reduced to writing and signed by the taxpayer under a penalty of perjury
statement, in accordance with section 4.06 of this revenue procedure.

Bulletin No. 2026–1 267 December 29, 2025
(3) The failure to disclose a material fact or misrepresentation of a material fact on the request,
which includes an incorrect representation or attestation, may adversely affect the reliance that
the organization submitting the request would otherwise obtain through issuance by the Service
of a favorable determination letter. See section 11.02 of this revenue procedure for additional
information.

SECTION 4. WHAT
ARE
THE GENERAL
INSTRUCTIONS
FOR REQUESTING
DETERMINATION
LETTERS?
In general
.01 This section explains the general instructions for requesting determination letters. In
addition to these general instructions, specific procedures apply to requests submitted by letter (as
described in section 5 of this revenue procedure) and to requests for determinations submitted on
Form 8940, Request for Miscellaneous Determination (as described in section 7 of this revenue
procedure).
Format of r
equest
.02 Which form, if any, should be used for the request? Some requests are made by letter and
some requests are made by submitting a specific form.
Form 1023 application
(1) Form 1023 application. An organization seeking recognition of exemption under § 501(c)
(3) (including an organization to which § 501(e), (f), (k), (n), (q), or (r) is applicable) must
electronically submit a completed Form 1023 at www.pay.gov. In the case of an organization that
provides credit counseling services, see § 501(q). In the case of an organization that is a hospital
and is seeking tax-exempt status under § 501(c)(3), see § 501(r). Notwithstanding the foregoing,
eligible organizations may seek recognition of exemption under § 501(c)(3) by submitting a
completed Form 1023-EZ, as described in section 6.06(2) of this revenue procedure, rather than
by submitting Form 1023. For additional information about the electronic submission process,
refer to Form 1023 and its Instructions.
Form 1023-EZ application
(2) Form 1023-EZ application. An eligible organization, as described in section 6.05 of this
revenue procedure, may, but is not required to, seek recognition of exemption under § 501(c)(3)
by submitting a completed electronic Form 1023-EZ.
Alternatively, an eligible organization may seek tax-exempt status under § 501(c)(3) by
submitting a completed Form 1023, as described in section 6.06(1) of this revenue procedure.
For additional information about the electronic submission process, refer to Form 1023-EZ and
its instructions.
Form 1024 application
(3) Form 1024 application. An organization seeking a determination letter from the Service
recognizing tax-exempt status under § 501(c)(2), (5)-(19), (21)-(23), (25)-(29), or (d) must
electronically submit a completed Form 1024, Application for Recognition of Exemption Under
Section 501(a) or Section 521. An organization seeking a determination letter from the Service
recognizing tax-exempt status under § 521 may also electronically submit Form 1024.
Organizations that seek to operate under § 501(c)(9) or (17) must apply for recognition of
exemption. See § 505. Other organizations may choose to seek a determination letter recognizing
tax-exempt status under § 501 by filing Form 1024, but are not required to do so except in certain

December 29, 2025 268 Bulletin No. 2026–1
cases (see, for example, § 6033(j)(2) regarding failures to file annual information returns or annual
electronic notifications required under § 6033(a) or (i)).
Form 1024-A application
(4) Form 1024-A application. An organization seeking a determination letter from the Service
recognizing tax-exempt status under § 501(c)(4) must electronically submit a completed Form
1024-A and the accompanying user fee at www.pay.gov. In the case of an organization that
provides credit counseling services and seeks recognition of exemption under § 501(c)(4), see
§ 501(q).
Section 501(c)(4) organizations may choose to seek a determination letter recognizing tax-
exempt status under § 501(c)(4) by filing Form 1024-A, but are not required to do so except in
certain cases (see, for example, § 6033(j)(2) regarding failures to file annual information returns
or annual electronic notifications required under § 6033(a) or (i)).
Submission of Form 1024-A does not relieve an organization of the requirement to submit
Form 8976, Notice of Intent to Operate Under Section 501(c)(4). For additional information about
the electronic submission process, refer to Form 1024-A and its Instructions.
Form 1028 application
(5) Form 1028 application. An organization seeking recognition of exemption under § 521
may submit a completed Form 1028, Application for Recognition of Exemption Under Section
521 of the Internal Revenue Code, along with Form 8718. Note that an organization seeking a
determination letter from the Service recognizing tax-exempt status under § 521 may instead
electronically submit the revised Form 1024.
Form 8940 request
for miscellaneous
determination
(6) Form 8940 request for miscellaneous determination. An organization requesting certain
miscellaneous determinations or providing certain notices to the IRS must electronically submit
a completed Form 8940, Request for Miscellaneous Determination, at www.pay.gov. The Form
8940, Request for Miscellaneous Determination, is used for the following determination letter
requests and notices—
(a) Advance approval of certain set-asides described in § 4942(g)(2);
(b) Advance approval of voter registration activities described in § 4945(f);
(c) Advance approval of scholarship procedures described in § 4945(g);
(d) Exception from Form 990 filing requirements;
(e) Advance approval that a potential grant or contribution constitutes an unusual grant;
(f) Change in Type (or initial determination of Type) of a § 509(a)(3) organization;
(g) Reclassification of foundation status, including a voluntary request from a public charity for
private foundation status;
(h) Termination of private foundation status under § 507(b)(1)(B)—advance ruling request;
(i) Notice Only – Termination of private foundation status under § 507(b)(1)(B);

Bulletin No. 2026–1 269 December 29, 2025
(j) Termination of private foundation status under § 507(b)(1)(B)—60-month period ended;
(k) Voluntary termination of § 501(c)(3) recognition by a government entity; and
(l) Canadian registered charities: listing on Pub. 78 Data and/or public charity classification.
Letter request
(7) Letter request.
(a) Letter applications. A central organization that has previously received or is concurrently
requesting recognition of its own tax-exempt status can request a group exemption letter by
submitting a letter application along with Form 8718. But see, section 3.02(11) of this revenue
procedure.
(b) Other letter requests. Any determination letter request which is not required to be submitted
on a form may be submitted by letter.
Language requirements
.03 All requests must be submitted in English. All documents submitted in support of such
requests must be in English or accompanied by an accurate and complete English translation.
Signature on request
.04 Signature on request. The request for determination letter must be signed and dated by
the taxpayer or, when applicable, the taxpayer's authorized representative. Neither a stamped
signature nor a faxed signature is permitted. However, a faxed signature is permitted if requested
by the Service in the case of an organization replacing its initial request with a request for a
determination under a different subsection of § 501(c) during processing of an initial request, or
as otherwise requested during the processing of an initial request.
(1) Individual authorized to sign Form 1023, Form 1023-EZ, Form 1024, Form 1024-A or
Form 8940 on behalf of an organization. In the case of a request for a determination letter made
by filing Form 1023, Form 1023-EZ, Form 1024, Form 1024-A or Form 8940, an officer, director,
trustee, or other official who is authorized to sign for the organization must sign the applicable
form. The signature of a representative authorized by a power of attorney who is not an officer,
director, trustee, or other official of the organization will not satisfy the signature requirement
for Form 1023, Form 1023-EZ, Form 1024, Form 1024-A or Form 8940. See the instructions
to the applicable form for more information on who may sign the application on behalf of an
organization.
(2) Authorized representatives for all other requests. Except as provided in (1) of this
section 4.04, to sign the request, or to appear before the Service in connection with the request,
the authorized representative must be listed in Appendix B.
Power of attorney
and declaration of
representative
.05 Power of attorney and declaration of representative. Any representative authorized by
a power of attorney, whether or not licensed to practice, must comply with the conference and
practice requirements of the Statement of Procedural Rules (26 CFR §§ 601.501-601.509) and
Treasury Department Circular No. 230, which provide the rules for representing a taxpayer before
the Service.
Form 2848, Power of Attorney and Declaration of Representative must be used to provide
the authorized representative’s authorization (Part I of Form 2848, Power of Attorney) and the
authorized representative’s qualification (Part II of Form 2848, Declaration of Representative).

December 29, 2025 270 Bulletin No. 2026–1
The name of the individual signing Part I of Form 2848 should also be typed or printed on this
form. A stamped signature is not permitted.
An original, a copy, or a facsimile transmission (fax) of the power of attorney is acceptable so
long as its authenticity is not reasonably disputed.
Penalty of perjury
statement
.06
(1) Penalty of perjury statement requirements for requests for determination letters made
on Form 1023, Form 1023-EZ, Form 1024, Form 1024-A, or Form 8940. The signature of an
individual described in section 4.04(1) of this revenue procedure satisfies the penalty of perjury
statement signature requirements for requests on Form 1023, Form 1023-EZ, Form 1024, Form
1024-A, or Form 8940, as applicable.
(2) Penalty of perjury statement requirements for letter requests and responses to requests
for additional information. Any letter request or information submitted at a later time (regardless
of the format of the original request), must be accompanied by the following declaration—
"Under penalties of perjury, I declare that I have examined this request, or this modification to
the request, including accompanying documents, and, to the best of my knowledge and belief, the
request or the modification contains all the relevant facts relating to the request, and such facts are
true, correct, and complete."
This declaration must be signed and dated by the taxpayer, not the taxpayer’s representative
authorized by a power of attorney. The signature of an individual described in section 4.04(1)
of this revenue procedure is the signature of the taxpayer for purposes of the penalty of perjury
statement. The signature of an authorized representative described in section 4.04(2) of this
revenue procedure will not satisfy the penalty of perjury statement requirements (except as
otherwise provided in Appendix B). See the instructions to the relevant form for additional detail.
Neither a stamped signature nor a faxed signature is permitted. However, a faxed signature is
permitted if requested by the Service in the case of information submitted in response to a request
by the Service for additional information after the request for a determination.
The individual who signs for a corporate taxpayer must be an officer of the corporate taxpayer
who has personal knowledge of the facts, and whose duties are not limited to obtaining a
determination letter from the Service.
The individual signing for a trust, a state law partnership, or a limited liability company must
be, respectively, a trustee, general partner, or member-manager who has personal knowledge of
the facts.
Applicable user fee
.07 Section 7528 requires taxpayers to pay user fees for requests for determination letters. See
section 14 and Appendix A of this revenue procedure for more information.
Where will copies of the
determination letter be
sent?
.08 The original of the determination letter will be sent to the taxpayer and a copy of the
determination letter will be sent to up to two authorized representatives listed on Form 2848 as
appointed to receive notices and communications.
Expedited pr
ocessing
.09 Requests for determination letters are normally processed in the order of receipt by the
Service.
However, expedited processing of a request for a determination letter may be approved

Bulletin No. 2026–1 271 December 29, 2025
where a request for expedited processing is made in writing and contains a compelling reason for
processing the request for a determination letter ahead of others. Upon approval of a request for
expedited processing, a request for a determination letter will be considered ahead of the normal
order. This does not mean the request for a determination letter will be immediately approved or
denied.
(1) Procedures for requesting expedited handling. In the case of the electronically submitted
Form 1023, Form 1024, Form 1024-A, or Form 8940, a request for expedited handling must be
indicated on the form and a supporting written statement must be submitted as an attachment with
the completed application.
In the case of other requests for determination letters, the request for expedited handling must
be made in writing, preferably in a separate letter sent with, or soon after filing, the request for
the determination letter. If the request is not made in a separate letter, then the letter in which the
determination letter request is made should say, at the top of the first page: “Expedited Handling
Is Requested. See page ___ of this letter.”
A request for expedited handling will not be forwarded to the appropriate group for action unless
the application has been accepted for processing. See section 6.06(1) of this revenue procedure
(requirements for a complete application).
Whether the request will be granted is within the Service's discretion. Circumstances generally
warranting expedited processing include—
(a) a grant to the applicant is pending and the failure to secure the grant may have an adverse
impact on the organization’s ability to continue to operate;
(b) the purpose of the newly created organization is to provide disaster relief to victims of
emergencies such as flood and hurricane; and
(c) there have been undue delays in issuing a determination letter caused by a Service error.
Because most requests for determination letters cannot be processed ahead of their regular
order, the Service urges all taxpayers to submit their requests well in advance of the contemplated
transaction. In addition, in order to facilitate prompt action on determination letter requests,
taxpayers are encouraged to ensure that their initial submissions comply with all of the requirements
of this revenue procedure, and to promptly provide any additional information requested by the
Service.
(2) Applications on Form 1023-EZ are ineligible for expedited handling. An organization
may not request expedited handling of a Form 1023-EZ.
Non-acceptance for
processing
.10 The Service will not accept for processing any request that is substantially incomplete.
(1) Requests other than Form 1023-EZ. An application other than Form 1023-EZ that
is missing any item of information listed in section 6.06(1) of this revenue procedure will be
considered substantially incomplete and will not be accepted for processing. A request other than
an application may be considered substantially incomplete if it does not contain the information,
documentation, and other materials required by sections 4, 5, or 7 of this revenue procedure, or
Form 8940 and its Instructions, as applicable to the particular request.

December 29, 2025 272 Bulletin No. 2026–1
(2) Requests on Form 1023-EZ.
(a) Incomplete Form 1023-EZ. A submitted Form 1023-EZ that is not a completed Form
1023-EZ within the meaning of section 6.06(2) of this revenue procedure will not be accepted for
processing by the Service. The Service may, but is not required to, request additional information
to validate information presented or to clarify an inconsistency on a Form 1023-EZ.
(b) Form 1023-EZ and pending application. The Service will not accept for processing a
Form 1023-EZ from an organization that has an application for recognition of exemption pending
with the Service.
(3) Effect of non-acceptance. An organization will be notified if its request is not accepted for
processing and any user fee that was paid with the request will be refunded. See section 14.09 of
this revenue procedure. An organization may then submit a new request, including the missing
information, with a new user fee.
How to check on status of
request
.11 The taxpayer or the taxpayer’s authorized representative should refer to IRS.gov (“Where's
My Exemption Application for Tax-Exempt Status?”) for guidelines on when to expect to hear
from the Service and may obtain information regarding the status of a request by calling the toll-
free Customer Account Services number, 877–829–5500.
SECTION 5. WHAT
ARE THE SPECIFIC
PROCEDURES FOR
REQUESTING A
DETERMINATION
LETTER BY LETTER?

In general
.01 This section explains the specific procedures for requesting a determination letter by
letter. Any determination letter request which is not required to be submitted on a form may
be submitted by letter. For example, an organization seeking to be described in § 501(d) would
submit a letter application in accordance with this section 5 and other applicable sections of this
revenue procedure, and Rev. Proc. 72-5, 1972-1 CB 709.
Other specific procedures may apply, depending on the type of request. See section 6 of this
revenue procedure for applications for recognition of exemption under §§ 501 or 521.
Certain information
required
Statement of facts
.02
(1) Complete statement of facts and other information. Each request for a determination
letter must contain a complete statement of all facts relating to the request. These facts include
the organization’s name, address, telephone number, and Employer Identification Number (EIN).
Documents
(2) Copies of all organizing documents, bylaws, contracts, wills, deeds, agreements,
instruments, and other documents. All documents that are pertinent to the request (including
organizing documents, bylaws, contracts, wills, deeds, agreements, instruments, trust documents,
and proposed disclaimers) must be submitted with the request.
Original documents should not be submitted because they become part of the Service’s file and
will not be returned to the taxpayer. Instead, true copies of all such documents should be submitted

Bulletin No. 2026–1 273 December 29, 2025
Analysis of material facts
with the request. Each document, other than the request, should be labeled alphabetically and
attached to the request in alphabetical order.
(3) Analysis of material facts. All material facts in documents must be included, rather than
merely incorporated by reference, in the taxpayer's initial request or in supplemental letters. These
facts must be accompanied by an analysis of their bearing on the request, specifying the provisions
that apply.
Same or similar issue
previously submitted or
currently pending
(4) Statement regarding whether same or similar issue was previously ruled on or
requested, or is currently pending. The request must also state whether, to the best of the
knowledge of both the taxpayer and the taxpayer's authorized representatives—
(a) the Service or the Office of Associate Chief Counsel previously ruled on the same or
similar issue for the taxpayer (or a related taxpayer within the meaning of § 267, or a member
of an affiliated group of which the taxpayer is also a member within the meaning of § 1504) or a
predecessor;
(b) the taxpayer, a related taxpayer, a predecessor, or any authorized representatives previously
submitted the same or similar issue to the Service or the Office of Associate Chief Counsel but
withdrew the request before a letter ruling or determination letter was issued;
(c) the taxpayer, a related taxpayer, or a predecessor previously submitted a request involving
the same or a similar issue that is currently pending with the Service or the Office of Associate
Chief Counsel; or
(d) at the same time as this request, the taxpayer or a related taxpayer is presently submitting
another request involving the same or a similar issue to the Service or the Office of Associate
Chief Counsel.
If the statement is affirmative for (a), (b), (c), or (d) of this section 5.02(4), the statement
must give the date the request was submitted, the date the request was withdrawn or ruled on, if
applicable, and other details of the Service's or Office of Associate Chief Counsel’s consideration
of the issue.
Statement of authorities
(5) The request must include a statement of whether the law in connection with the request is
uncertain and whether the issue is adequately addressed by relevant authorities.
(a) Statement of supporting
authorities. If the taxpayer advocates a particular conclusion,
an explanation of the grounds for that conclusion and the relevant authorities to support it must
also be included. Even if not advocating a particular tax treatment of a proposed transaction, the
taxpayer must still furnish views on the tax results of the proposed transaction and a statement of
relevant authorities to support those views.
(b) Statement of contrary authorities. The taxpayer is also encouraged to inform the Service
about, and discuss the implications of, any authority believed to be contrary to the position
advanced, such as legislation (or pending legislation), tax treaties, court decisions, regulations,
revenue rulings, revenue procedures, notices, or announcements. If the taxpayer determines that
there are no contrary authorities, a statement in the request to this effect would be helpful. If the
taxpayer does not furnish either contrary authorities or a statement that none exists, the Service
in complex cases or those presenting difficult or novel issues may request submission of contrary

December 29, 2025 274 Bulletin No. 2026–1
authorities or a statement that none exists. Failure to comply with this request may result in the
Service's refusal to issue a determination letter.
Identifying and discussing contrary authorities will generally enable Service personnel to
understand the issue and relevant authorities more quickly. When Service personnel receive
the request, they will have before them the taxpayer's thinking on the effect and applicability of
contrary authorities. This information should make research easier and lead to earlier action by
the Service. If the taxpayer does not disclose and distinguish significant contrary authorities, the
Service may need to request additional information, which will delay action on the request.

SECTION 6. WHAT
ARE THE
SPECIFIC
PROCEDURES FOR
APPLICATIONS FOR
RECOGNITION OF
EXEMPTION UNDER §§
501 OR 521?
In general
.01 This section sets forth procedures for applying for and issuing determination letters in
response to
applications for recognition of exemption under §§ 501 or 521, other than those subject
to Rev. Proc. 2026-4 (relating to pension, profit-sharing, stock bonus, annuity, and employee
stock ownership plans).
Terrorist organizations
not eligible to apply for

recognition of exemption
.
02 An organization that is identified or designated as a terrorist organization within the meaning
of § 501(p)(2) is not eligible to apply for recognition of exemption.
Format of application
.03 An organization seeking recognition of exemption under §§ 501 or 521 is required to submit
the appropriate completed applic
ation form or the appropriate completed letter request. In the case
of a numbered application form, the current version of the form must be submitted. The current
version of the form can be found on IRS.gov (“Forms & Instructions”).
User fees
.04 An organization applying for recognition of exemption must pay the user fee with its Form
1023, Form 1023-EZ, Form 1024, or Form 1024-A through www.pay.gov when submitting its
form. For other applications for recognition of exemption, an organization must attach a completed
Form 8718, User Fee for Exempt Organization Determination Letter Request, to its application.
Form 1023-EZ applications
.05
(1) Eligibility for Form 1023-EZ application. An organization that is an eligible organization
may use Form 1023-EZ to apply for recognition of exemption under § 501(c)(3), unless the
organization is designated in section 6.05(2) of this revenue procedure as an organization that is
ineligible to submit Form 1023-EZ. An organization is an eligible organization if the organization
satisfies all of the following criteria—
(a) The organization has projected annual gross receipts of $50,000 or less in the current taxable
year and the next two years;
(b) The organization had annual gross receipts of $50,000 or less in each of the past three years
for which the organization was in existence; and

Bulletin No. 2026–1 275 December 29, 2025
(c) The organization has total assets the fair market value of which does not exceed $250,000.
For purposes of this eligibility requirement, a good faith estimate of the fair market value of the
organization’s assets is sufficient.
(2) Ineligibility for Form 1023-EZ application. The following organizations are not eligible
to submit Form 1023-EZ and must use Form 1023 to apply for recognition of exemption under
§ 501(c)(3) —
(a) Organizations formed under the laws of a foreign country (United States territories and
possessions are not considered foreign countries);
(b) Organizations that do not have a mailing address in the United States (territories and
possessions are considered the United States for this purpose);
(c) Organizations that are successors to, or controlled by, an entity suspended under § 501(p)
(suspension of tax-exempt status of terrorist organizations);
(d) Organizations that are not corporations, unincorporated associations, or trusts, such as a
limited liability corporation (LLC);
(e) Organizations that are formed as for-profit entities or are successors to for-profit entities;
(f) Organizations whose tax-exempt status were previously revoked or that are successors to
an organization whose tax-exempt status was previously revoked (other than an organization the
tax-exempt status of which was automatically revoked for failure to file a Form 990 series return
or notice for three consecutive years under § 6033(j));
(g) Churches or conventions or associations of churches described in § 170(b)(1)(A)(i);
(h) Schools, colleges, or universities described in § 170(b)(1)(A)(ii);
(i) Hospitals or medical research organizations described in §§ 170(b)(1)(A)(iii) or 501(r)(2)
(A)(i) (cooperative hospital service organizations described in § 501(e));
(j) Cooperative service organizations of operating educational organizations described in
§ 501(f);
(k) Qualified charitable risk pools described in § 501(n);
(l) Supporting organizations described in § 509(a)(3);
(m) Organizations that have as a substantial purpose providing assistance to individuals through
credit counseling activities such as budgeting, personal finance, financial literacy, mortgage
foreclosure assistance, or other consumer credit areas;
(n) Organizations that invest, or intend to invest, five percent or more of their total assets in
securities or funds that are not publicly traded;

December 29, 2025 276 Bulletin No. 2026–1
(o) Organizations that participate, or intend to participate, in partnerships (including entities
or arrangements treated as partnerships for federal tax purposes) in which they share profits and
losses with partners other than § 501(c)(3) organizations;
(p) Organizations that sell, or intend to sell, carbon credits or carbon offsets;
(q) Health Maintenance Organizations (HMOs);
(r) Accountable Care Organizations (ACOs), or organizations that engage in, or intend to
engage in, ACO activities (such as participation in the Medicare Shared Savings Program (MSSP)
or in activities unrelated to the MSSP described in Notice 2011-20, 2011-16 IRB 652);
(s) Organizations that maintain, or intend to maintain, one or more donor advised funds;
(t) Organizations that are organized and operated exclusively for testing for public safety and
that are requesting a foundation classification under § 509(a)(4);
(u) Private operating foundations;
(v) Organizations that are applying for retroactive reinstatement of tax-exempt status under
sections 5 or 6 of Rev. Proc. 2014-11, 2014-3 IRB 411, after being automatically revoked (see
section 6.05(3) of this revenue procedure for additional information);
(w) Private foundations applying for reinstatement after automatic revocation and requesting to
change to a public charity foundation classification;
(x) Agricultural research organizations described in § 170(b)(1)(A)(ix);
(y) Organizations that are currently or were previously exempt under another subsection of
§ 501(c);
(z) Organizations that have previously received a ruling or determination letter denying
recognition of exemption;
(aa) Organizations previously determined to be ineligible to file Form 1023-EZ;
(bb) Organizations conducting activities involving controlled substances (within the meaning of
Schedule I and II of the Controlled Substances Act, 21 USC § 801 et. seq.) which are prohibited by
federal law regardless of the legality under the law of the state in which such activity is conducted;
and
(cc) Organizations engaged in exchanging, creating, or distributing digital assets.
Further information regarding these eligibility requirements may be provided in the Instructions
for Form 1023-EZ.

Bulletin No. 2026–1 277 December 29, 2025
Form 1023 and Form
1023-EZ applications
for reinstatement after
automatic revocation
(3) Form 1023 and Form 1023-EZ applications for reinstatement after automatic
revocation.
Organizations that claim tax-exempt status under § 501(c) generally must file annual
Form 990 series returns or notices, even if they have not yet received their determination letter
recognizing their tax-exempt status. If an organization fails to file required Form 990 series
returns or notices for three consecutive years, its tax-exempt status will be automatically revoked
by operation of § 6033(j). Such an organization may apply for reinstatement of its tax-exempt
status, and such recognition may be granted retroactively, as provided in Rev. Proc. 2014-11.
Consistent with the eligibility requirements for using Form 1023-EZ that are set forth in section
6.05(1)-(2) of this revenue procedure, only an organization requesting reinstatement of § 501(c)
(3) status under section 4 (streamlined retroactive reinstatement of tax-exempt status for small
organizations within 15 months of revocation) or section 7 (reinstatement of tax-exempt status
from postmark date) of Rev. Proc. 2014-11 may apply using Form 1023-EZ (other than an
organization also seeking a foundation status change as explained in section 6.05(2)(w) of Rev.
Proc. 2014-11). An organization requesting reinstatement of § 501(c)(3) status under section
5 (retroactive reinstatement of tax-exempt status within 15 months of revocation) or section 6
(retroactive reinstatement more than 15 months after revocation) of Rev. Proc. 2014-11 must
apply using Form 1023.
.06
What ar
e the requirements
for a completed
application?
Requirements for a
completed application
other than a Form 1023-EZ
application
(1) A completed application (other than a Form 1023-EZ), including a letter application, is one
that—
(a) is signed or, in the case of a Form 1023, Form 1024, or Form 1024-A, is electronically
signed by an authorized individual under penalties of perjury (see sections 4.04 and 4.06 of this
revenue procedure);
(b) includes the organization’s correct EIN;
(c) (i) for organizations other than those described in § 501(c)(3) or (4), includes a statement of
receipts and expenditures and a balance sheet for the current year and the three preceding years
(or the years the organization was in existence, if less than four years), and if the organization has
not yet commenced operations or has not completed one accounting period, a proposed budget for
two full accounting periods and a current statement of assets and liabilities;
(ii) for organizations described in § 501(c)(3) or (4), see Form 1023 and Instructions for Form
1023 or Form 1024-A and Instructions for Form 1024-A, respectively;
(d) includes a detailed narrative statement of proposed activities, including each of the
fundraising activities of a § 501(c)(3) organization, and a narrative description of anticipated
receipts and contemplated expenditures;
(e) includes a copy of the organizing or enabling document that is signed by a principal officer
or two members in the case of an unincorporated association, or is accompanied by a written
declaration signed by an authorized individual certifying that the document is a complete and
accurate copy of the original or otherwise satisfies the requirements of a “conformed copy,” as
outlined in Rev. Proc. 68-14, 1968-1 CB 768;
(f) if the organizing or enabling document is in the form of articles of incorporation, includes
evidence that it was filed with, and approved by, an appropriate state official (e.g., stamped “Filed”

December 29, 2025 278 Bulletin No. 2026–1
and dated by the Secretary of State); alternatively, a copy of the articles of incorporation may be
submitted if accompanied by a written declaration signed by an authorized individual that the
copy is a complete and accurate copy of the original copy that was filed with and approved by the
state; if a copy is submitted, the written declaration must include the date the articles were filed
with the state;
(g) if the organization has adopted bylaws or similar governing rules, includes a current copy;
the bylaws need not be signed if submitted as an attachment to the application for recognition of
exemption; otherwise, the bylaws must be verified as current by an authorized individual (see
section 4.04 of this revenue procedure); and
(h) is accompanied by the correct user fee (and Form 8718, when applicable).
Requirements for a
completed Form 1023-EZ
application
(2) A Form 1023-EZ submitted online at www.pay.gov by an eligible organization is complete
if it—
(a) includes responses for each required line item of the form, including an accurate date of
organization and an attestation that the organization has completed the Form 1023-EZ eligibility
worksheet, as in effect on the date of submission, is eligible to apply for tax-exempt status using
Form 1023-EZ, and has read the Instructions for Form 1023-EZ and understands the requirements
to be exempt under § 501(c)(3) as expressed therein;
(b) includes the organization’s correct EIN;
(c) is electronically signed, under penalties of perjury, by an individual authorized to sign for the
organization (as specified in sections 4.04 and 4.06 of this revenue procedure and the Instructions
for Form 1023-EZ); and
(d) is accompanied by the correct user fee.
A Form 1023-EZ will not be considered complete if the organization’s name and EIN do not
match the records in the Service’s Business Master File. Furthermore, a Form 1023-EZ submitted
by an organization that is not an eligible organization within the meaning of section 6.05 of this
revenue procedure will not be considered complete.
What are the standards
for issuing a determination
letter on tax-exempt status?
.07
Tax-exempt status must be
established in application,
including attestation and
supporting documents
(1) A favorable determination letter will be issued to an organization if its completed application,
including attestations and supporting documents, along with any additional information requested
by the Service and provided by the organization, establishes that it satisfies the particular
requirements of the section under which exemption from federal income tax is claimed.
Tax-exempt status may be
recognized in advance of
actual operations
(2) (a) For all applications other than a Form 1023-EZ, tax-exempt status may be recognized
in advance of the organization’s operations if the proposed activities are described in sufficient
detail to permit a conclusion that the organization will clearly meet the particular requirements for
tax-exempt status pursuant to the section of the Code under which tax-exempt status is claimed.

Bulletin No. 2026–1 279 December 29, 2025
(i) A mere restatement of exempt purposes or a statement that proposed activities will be in
furtherance of such purposes will not satisfy this requirement.
(ii) The organization must fully describe all of the activities in which it expects to engage,
including the standards, criteria, procedures, or other means adopted or planned for carrying out
the activities, the anticipated sources of receipts, and the nature of contemplated expenditures.
(iii) Where the organization cannot demonstrate to the satisfaction of the Service that it qualifies
for tax-exempt status pursuant to the section of the Code under which tax-exempt status is claimed,
the Service will generally issue a proposed adverse determination letter. See section 9 of this
revenue procedure.
(b) For Form 1023-EZ applications, tax-exempt status may be recognized in advance of the
organization’s operations if the attestations contained in the organization’s completed Form
1023-EZ (along with any additional information requested by the Service and provided by the
organization) establish that it satisfies the requirements for tax-exempt status under § 501(c)(3).
Even if application is
complete, additional
information may be
required
(3) Even though an application is complete, the Service may request additional information
before issuing a determination letter. The failure to respond to a request for additional information
may result in the closure of the application without a determination letter being issued and without
a refund of the user fee. If the failure to respond to a request for additional information results
in the Service issuing a proposed adverse determination letter to the organization, the proposed
adverse determination letter will inform the organization of its opportunity to protest/appeal the
decision and request a conference. See section 9 of this revenue procedure for the applicable
appeal/protest procedures.
(a) The period of time beginning on the date the Service requests additional information until
the date the information is submitted to the Service will not be counted for purposes of the 270-
day period referred to in § 7428(b)(2).
(b) The Service will select a statistically valid random sample of Form 1023-EZ applications for
pre-determination reviews, which will result in requests for additional information.
Encourages use of fax and
the IRS Document Upload
Tool
.08
(1) To facilitate prompt action on letter ruling requests, taxpayers are encouraged to submit
additional information by fax as soon as the information is available. The Exempt Organizations
Rulings and Agreements representative who requests additional information can provide a
telephone number to which the information can be faxed. A copy of this information and signed
penalties of perjury statement, however, must be mailed or delivered to Exempt Organizations
Rulings and Agreements.
(2) The Service also encourages the option of using the IRS Document Upload Tool, which
provides a safe means for exchanging documentation with the Service online. The IRS Document
Upload Tool can be accessed using an access code provided for each exchange in a notice or letter,
or, if no access code is provided, by entering the number and title of the notice or letter for each
exchange. More information on the IRS Document Upload Tool can be found at www.irs.gov/
help/irs-document-upload-tool.
Effective date of tax-exempt
status
.09

December 29, 2025 280 Bulletin No. 2026–1
(1) In general. A determination letter recognizing tax-exempt status of an organization described
in § 501(c), other than § 501(c)(29), is effective as of the date of formation of an organization if:
(1) its purposes and activities prior to the date of the determination letter have been consistent
with the requirements for tax-exempt status; and (2) it has filed an application for recognition of
exemption within 27 months from the end of the month in which it was organized.
(2) When an application is not submitted within 27 months of formation. An organization
that otherwise meets the requirements for tax-exempt status and the issuance of a determination
letter but does not meet the requirements for recognition from date of formation will be recognized
from the postmark date of its application or the submission date of its Form 1023, Form 1023-EZ,
Form 1024, or Form 1024-A, as applicable.
(3) Application of Treas. Reg. § 301.9100-3: Organizations required to apply for tax-
exempt status under §§ 505, 508, and 501(c)(29) and the regulations thereunder. Unlike
other tax-exempt organizations, an organization described in § 501(c)(3), (9), or (17) generally
is required to apply for recognition of exemption within 27 months from the end of the month
in which it was organized in order to be recognized and treated as tax-exempt effective as of the
date of formation. See §§ 505 and 508, Treas. Reg. §§ 1.505(c)-1T, 1.508-1(a), and 301.9100-2(a)
(2)(iii) and (iv). A similar rule applies to organizations described in § 501(c)(29). See § 501(c)
(29), Treas. Reg. § 1.501(c)(29)-1, and Rev. Proc. 2015-17, 2015-7 IRB 599. In its application for
recognition of exemption under § 501(c)(3), (9), (17), or (29), an organization that has not filed
its application within the required time period may request relief under Treas. Reg. § 301.9100-3
in order to be recognized and treated as tax-exempt effective as of a date earlier than the date of
application, and EO Determinations may grant such relief if the requirements for relief are met.
An organization applying for recognition of exemption under § 501(c)(3) after 27 months from
formation may not use Form 1023-EZ if it requests an effective date earlier than the submission
date, but instead must file a Form 1023. An organization will not be granted relief under Treas.
Reg. § 301.9100-3 if either (1) granting the request for relief would result in the organization’s
tax-exempt status being automatically revoked under § 6033(j)(1) effective before the application
date (without regard to the provisions of § 6033(j)(3) and guidance issued thereunder), or (2) the
period of limitations on assessment under § 6501(a) for any taxable year for which the organization
claims tax-exempt status has expired prior to the date of application.
(4) Application of Treas. Reg. § 301.9100-3: Organizations not required to apply for tax-
exempt status under §§ 505, 508, or 501(c)(29) and the regulations thereunder. Treas. Reg.
§ 301.9100-3 does not apply to an organization that is not required to apply for recognition of
exemption in order to be tax-exempt, and the Service will not consider a request for relief under
Treas. Reg. § 301.9100-3 from such an organization.
(5) When the Service requires the organization to make amendments.
(a) If the Service requires the organization to alter its activities or make substantive amendments
to its enabling instrument, tax-exempt status will be effective as of the date specified in the
determination letter.
(b) If the Service requires the organization to make a non-substantive amendment, tax-exempt
status will ordinarily be recognized as of the date of formation if it satisfies the requirements
in section 6.08(1) of this revenue procedure. Examples of non-substantive amendments include
correction of a clerical error in the enabling instrument or the addition of a dissolution clause
where the activities of the organization prior to the determination letter are consistent with the
requirements for tax-exempt status.

Bulletin No. 2026–1 281 December 29, 2025
SECTION 7. WHAT
ARE THE SPECIFIC
PROCEDURES FOR
DETERMINATION
LETTER REQUESTS ON
FORM 8940?

In general
.
01 This section explains the specific procedures for requesting a determination letter by
submitting Form 8940, including requests for a determination letter on foundation status.
Requests made on Form
8940
.02 A request described in section 4.02(6) of this revenue procedure must be electronically
submitted on Form 8940 at www.pay.gov (except where otherwise permitted, including when such
request is made as part of an application for recognition of exemption), along with all information,
documentation, and other materials required by Form 8940 and the instructions thereto, as well
as the appropriate user fee provided in Appendix A. Form 8940 must be electronically signed by
an authorized individual under penalties of perjury (see sections 4.04 and 4.06 of this revenue
procedure). For complete information about filing requirements and the submission process, refer
to Form 8940 and the Instructions for Form 8940.
Initial classification of
private foundation status
.03 All § 501(c)(3) organizations are classified as private foundations under § 509(a) unless they
qualify as a public charity under § 509(a)(1) (which cross-references § 170(b)(1)(A)(i)-(vi), and
(ix)), (2), (3), or (4). See Treas. Reg. §§ 1.170A-9 and 1.509(a)-1 through 1.509(a)-7. The Service
determines an organization’s private foundation or public charity status when the organization files
its Form 1023, or when eligible, Form 1023-EZ. This status will be included in the organization’s
determination letter on tax-exempt status.
Under what circumstances
must an organization
request a determination
of foundation status, and
when is such a request
optional?
.04 (1) Requests to change from one public charity classification to another public charity
classification. On its Form 990, Return of Organization Exempt From Income Tax Under section
501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations), a public
charity indicates the paragraph of § 509(a), and subparagraph of § 170(b)(1)(A), if applicable,
under which it qualifies as a public charity. Because of changes in its activities or operations, this
may differ from the public charity status listed in its original determination letter. Although an
organization is not required to obtain a determination letter to qualify for the new public charity
status, in order for Service records to recognize any change in public charity status, an organization
must obtain a new determination of foundation status by filing Form 8940 pursuant to this revenue
procedure.
(2) Requests from public charities for private foundation status. If a public charity no longer
qualifies as a public charity under § 509(a)(1)-(4), then it becomes a private foundation, and, as
a private foundation, it must file Form 990-PF, Return of Private Foundation or Section 4947(a)
(1) Trust Treated as Private Foundation. The organization is not required to, but may, obtain a
determination letter on its new private foundation status. The organization indicates this change
in foundation status by filing its Form 990-PF return and following any procedures specified in
the form, instructions, or other published guidance. Thereafter, the organization may terminate its
private foundation status, such as by giving notice and qualifying as a public charity again under
§ 509(a)(1)-(3) during a 60-month termination period in accordance with the procedures under
§ 507(b)(1)(B) and Treas. Reg. § 1.507-2(b).
(3) Requests from private foundations for public charity status. An organization that
erroneously determined that it was a private foundation (for example, by erroneously classifying
an item or items in its calculation of public support) and wishes to correct the error can request
a determination letter classifying it as a public charity by showing that it continuously met the
public support tests during the relevant periods.

December 29, 2025 282 Bulletin No. 2026–1
(4) Requests for private operating foundation status. A private foundation may qualify as
an operating foundation under § 4942(j)(3) without a determination letter from the Service, but
the Service will not recognize such status in its records without a determination letter from the
Service. An organization claiming to be an exempt operating foundation under § 4940(d)(2) must
obtain a determination letter from the Service recognizing such status to be exempt from the
§ 4940 tax on net investment income.
.05 The procedures in this revenue procedure do not apply to the examination of an organization
which results in changes to its foundation status.
Not applicable to changes
of status pursuant to
examination
SECTION 8.
WITHDRAWAL OF
A REQUEST FOR
DETERMINATION
LETTER

Request may be withdrawn
prior to issuance of a
determination letter
.01 A taxpayer may withdraw a request for a determination letter at any time before the
determination letter is issued by the Service. An authorized individual must make such a request
in writing in accordance with the instructions to the form on which the request for a determination
letter was submitted, if applicable. For purposes of this section 8.01, the issuance of a determination
letter includes a proposed adverse determination letter.
(1) When a request for determination letter is withdrawn, the Service will retain the application,
Form 8940, or letter request and all supporting documents.
(2) The Service may consider the information submitted in connection with the withdrawn
request in a subsequent examination of the organization, or in connection with a subsequent
application submitted by the organization.
(3) Generally, the user fee will not be refunded if a request is withdrawn. See section 14 of this
revenue procedure.
Section 7428 implications of
withdrawal of application
under § 501(c) or (d)
.02 The withdrawal of an application under § 501(c) or (d) is not a failure to make a determination
within the meaning of § 7428(a)(2) or an exhaustion of administrative remedies within the meaning
of § 7428(b)(2).
SECTION
9.
PROCEDURES
FOR ADVERSE
DETERMINATION
LETTERS

In general
.01 This section explains the procedures for issuing adverse determination letters. Different
procedures apply to adverse determination letters relating to issues that may receive consideration
by the Independent Office of Appeals and to all other types of adverse determination letters.
Types of requests that may
receive Independent Office
of Appeals consideration
.02 The following types of determination letter requests will provide an organization with an
opportunity to protest/appeal a proposed adverse determination—

Bulletin No. 2026–1 283 December 29, 2025
(1) the initial qualification of the organization as exempt from tax under §§ 501(a) or 521, or as
an organization described in § 170(c)(2);
(2) the classification or reclassification of the organization’s foundation status under § 509(a),
including the classification or re-classification of a § 4947(a)(1) non-exempt charitable trust as
described in § 509(a)(3); and
(3) the classification of the organization as a private operating foundation under § 4942(j)(3).
Contents of proposed
adverse determination
letter for requests with
appeals rights
.03 If EO Determinations reaches the conclusion that the organization does not meet the
requirements
for a favorable determination letter and the letter is a type for which an opportunity
for protest/appeal is available under section 9.02 of this revenue procedure, the Service will issue
a proposed adverse determination letter, which will—
(1) include a detailed discussion of the basis for the Service’s conclusion; and
(2) inform the organization of its opportunity to protest/appeal the decision and request a
conference with the Independent Office of Appeals.
The non-acceptance under section 4.10 of this revenue procedure of a request for a determination
letter is not a proposed adverse determination.
Protest/appeal of a
pr
oposed adverse
determination letter on
certain issues
.04 To protest/appeal a proposed adverse determination letter described in section 9.02 of this
revenue
procedure, the organization must submit a statement of the facts, law, and arguments in
support of its position, within 30 days of the date of the proposed adverse determination letter.
The organization must also state whether it is requesting a conference with the Independent Office
of Appeals.
Final adverse determination
letter
where no protest/
appeal is submitted
.05 If an organization does not submit a timely protest/appeal of a proposed adverse determination
letter
on an issue described in section 9.02 of this revenue procedure, a final adverse determination
letter will be issued to the organization. The final adverse letter will provide information about the
disclosure of the proposed and final adverse letters. See section 13.04 of this revenue procedure.
The non-acceptance under section 4.10 of this revenue procedure of a request for a determination
letter is not a final adverse determination.
Review of protest by EO
Determinations
.06 If an organization submits a protest/appeal of a proposed adverse determination letter
described in section 9.02 of this revenue procedure, EO Determinations will review the protest
and, if it determines that the organization satisfies the requirements for approval of its request,
issue a favorable determination letter. If EO Determinations maintains its adverse position after
reviewing the protest, it will forward the case file to the Independent Office of Appeals. If new
information is raised in the protest, EO Determinations will follow the procedures described in
section 9.08 of this revenue procedure, which may require the issuance of a new proposed denial,
prior to sending the case to the Independent Office of Appeals.
Consideration by the
Independent Office of
Appeals
.07 The Independent Office of Appeals will consider the organization’s protest/appeal submitted
in response to a proposed adverse determination
letter described in section 9.02 of this revenue
procedure. If the Independent Office of Appeals agrees with the proposed adverse determination,
it will either issue a final adverse determination or, if a conference was requested, contact the
organization to schedule a conference. At the end of the conference process, which may involve

December 29, 2025 284 Bulletin No. 2026–1
the submission of additional information, the Independent Office of Appeals will generally issue
a final adverse determination letter or a favorable determination letter.
If the Independent Office of Appeals believes that the tax-exempt status or private foundation
status issue is not covered by published precedent or that there is non-uniformity, the Independent
Office of Appeals must request technical advice from the Office of Associate Chief Counsel
(Employee Benefits, Exempt Organizations, and Employment Taxes). See Rev. Proc. 2026-2.
Effect of new information
raised in protest/appeal
.08 If the organization submits new information as part of a protest, or during consideration by
the
Independent Office of Appeals, the matter may be returned to EO Determinations for further
consideration. As a result of its review of the new information, EO Determinations may issue a
favorable determination letter, rebuttal letter, or new proposed adverse determination letter. If a
rebuttal letter is issued, EO Determinations will forward the case to the Independent Office of
Appeals. If a new proposed adverse determination letter is issued, the organization must submit a
protest/appeal of the new proposed adverse determination letter in order to have consideration of
the issue by the Independent Office of Appeals.
An appeal or protest may
be withdrawn
.09 An organization may withdraw its protest/appeal before the Service issues a final adverse
determination
letter. Upon receipt of the withdrawal request, the Service will complete the
processing of the case in the same manner as if no appeal or protest was received. An organization
that withdraws a protest/appeal will not be considered to have exhausted its administrative
remedies within the meaning of § 7428(b)(2).
Appeal and conference
rights not applicable in
certain situations
.10 The opportunity to appeal a proposed adverse determination letter and the conference rights
described above are not applicable to matters where delay would be prejudicial to the interests
of the Service (such as in cases involving fraud, jeopardy, the imminence of the expiration of the
statute of limitations, or where immediate action is necessary to protect the interests of the federal
government).
Adverse determination
letter
on an issue that will
not receive consideration by
the Independent Office of
Appeals
.11 If EO Determinations reaches the conclusion that the organization does not meet the
requirements
for a favorable determination on an issue that is not described in section 9.02 of

this revenue procedure (e.g., advance approval that a potential grant or contribution constitutes an
unusual grant; exemption from Form 990 filing requirements), the Service generally will advise
the organization of its adverse position and give the organization a chance to submit additional
information or withdraw the request before issuing an adverse determination letter, which will
include a detailed discussion of the basis for the Service’s conclusion. The organization will not
have the opportunity to protest/appeal the adverse determination letter.
Exceptions to consideration
by the Independent Office
of Appeals
.12 In certain circumstances, the Independent Office of Appeals will not consider a matter or
issue. For a list of these exceptions, see Treas. Reg. § 301.7803-2(c).
SECTION 10.
DECLARA
TORY
JUDGMENT
PROVISIONS OF § 7428

Actual controversy
involving certain issues
.01 Generally, a declaratory judgment proceeding under § 7428 can be filed in the United States
Tax
Court, the United States Court of Federal Claims, or the District Court of the United States
for the District of Columbia with respect to an actual controversy involving a determination by the
Service or a failure of the Service to make a determination with respect to—

Bulletin No. 2026–1 285 December 29, 2025
(1) the initial qualification or continuing qualification of an organization as an organization
described in § 501(c)(3) that is exempt from tax under § 501(a) or as an organization described
in § 170(c)(2);
(2) the initial classification or continuing classification of an organization as a private foundation
(as defined in § 509(a));
(3) the initial classification or continuing classification of an organization as a private operating
foundation (as defined in § 4942(j)(3));
(4) the initial classification or continuing classification of a cooperative as an organization
described in § 521(b) which is exempt from tax under § 521(a); or
(5) the initial qualification or continuing qualification of an organization as an organization
described in § 501(c) (other than paragraph (3)) or (d) and exempt from tax under § 501(a).
Final determination to
which § 7428 applies
.02 A final determination to which § 7428 applies is a determination letter, sent by certified or
registered mail, which holds that the organization is—
(1) not described in §§ 501(c), 501(d), or 170(c)(2);
(2) a public charity described in a part of §§ 509 or 170(b)(1)(A) other than the part under which
the organization requested classification;
(3) not a private operating foundation as defined in § 4942(j)(3); or
(4) a private foundation and not a public charity described in a part of §§ 509 or 170(b)(1)(A).
Failure to make a
determination to which
§ 7428 applies
.03 If the Service declines to issue a determination letter under section 3.02 of this revenue
procedure to an organization seeking a determination described in section 10.01 of this revenue
procedure, the organization may be able to pursue a declaratory judgment under § 7428, provided
that it has exhausted its administrative remedies.
Section 7428 does not apply
to the non-acceptance or
withdrawal of a request
.04 (1) The non-acceptance for processing of a request under section 4.10 of this revenue
procedure is not a final determination or a failure to make a determination to which § 7428 applies.
(2) The withdrawal of an application pursuant to section 8 of this revenue procedure is not a
failure to make a determination within the meaning of § 7428(b)(2).
Exhaustion of
administrative remedies
.05 Before filing a declaratory judgment action, an organization must exhaust its administrative
remedies by taking, in a timely manner, all reasonable steps to secure a determination from the
Service. These include—
(1) (a) For an organization seeking to be described in § 501(c)(3), filing a completed application
Form 1023 (within the meaning of section 6.06(1) of this revenue procedure) or a completed Form
1023-EZ (within the meaning of section 6.06(2) of this revenue procedure);

December 29, 2025 286 Bulletin No. 2026–1
(b) For an organization seeking private foundation classification, filing a completed Form 8940; or
(c) For an organization seeking to be described in § 501(c) (other than paragraph (3)) or in
§ 501(d), filing a completed appropriate Form or letter request (within the meaning of section
6.06(1) of this revenue procedure).
(2) In appropriate cases, requesting relief pursuant to Treas. Reg. § 301.9100-1 regarding the
extension of time for making an election or application for relief from tax;
(3) When applicable, timely submitting all additional information requested by the Service to
perfect a determination letter request;
(4) In appropriate cases, requesting relief under § 7805(b) in the manner provided in section
12.04 of this revenue procedure; and
(5) Exhausting all administrative appeals available within the Service pursuant to section 9 of
this revenue procedure.
An organization will not have exhausted its administrative remedies by completing the steps
in this section 10.05 if the organization submitted Form 1023-EZ but was not eligible to submit
Form 1023-EZ, as described in section 6.05(1)-(2) of this revenue procedure.
Not earlier than 270 days
after seeking determination
.06 An organization will in no event be deemed to have exhausted its administrative remedies
prior to the earlier of—
(1) the completion of all reasonable steps to secure a determination from the Service, including
the applicable steps in section 10.05 of this revenue procedure, and the issuance by the Service by
certified or registered mail of a final determination letter; or
(2) the expiration of the 270-day period described in § 7428(b)(2) in a case where the Service
has not issued a final determination letter, and the organization has taken, in a timely manner,
all reasonable steps to secure a determination letter as provided in section 10.05 of this revenue
procedure. The 270-day period referred to in § 7428(b)(2) will not be considered to have started
prior to the date a completed application is submitted to the Service. If the Service requests
additional information from an organization, the period of time beginning on the date the Service
requests additional information until the date the information is submitted to the Service will not
be counted for purposes of the 270-day period referred to in § 7428(b)(2).
Service must have
reasonable time to act on an
appeal or protest
.07 The steps described in section 10.05 of this revenue procedure will not be considered
completed until the Service has had a reasonable time to act upon a protest/appeal.
SECTION 11.
FAVORABLE
DETERMINATION
LETTERS

Reliance on determination
letter
.01 A taxpayer ordinarily may rely on a favorable determination letter received from the
Service, regardless of the format of request submitted, subject to the conditions and limitations
described in this section 11.

Bulletin No. 2026–1 287 December 29, 2025
Limitations on reliance
.02
(1) Will not apply to another taxpayer
. A taxpayer may not rely on, use, or cite as precedent
a determination letter issued to another taxpayer. See § 6110(k)(3).
(2) Material change in facts. A determination letter may not be relied upon by the organization
submitting the request if there is a material change in facts. For a determination letter on tax-
exempt status, a material change includes a change in the character, the purpose, or the method
of operation of the organization that is inconsistent with the organization’s tax-exempt status. See
section 12.01 of this revenue procedure.
(3) Inaccurate information on request. A determination letter issued to an organization
that submitted a request in accordance with this revenue procedure may not be relied upon
by the organization submitting the request if it was based on any omission or inaccurate
material information submitted by the organization. Inaccurate material information includes
an incorrect representation or attestation as to the organization’s organizational documents,
the organization’s exempt purpose, the organization’s conduct of prohibited and restricted
activities, or the organization’s eligibility to file Form 1023-EZ. See section 12.01 of this
revenue procedure.
(4) Change in law. A change in law may affect reliance. See section 12.01 of this revenue
procedure.
Post-determination review
.03
(1) Determination letters may be post-reviewed. Determination letters may be reviewed by
EO Determinations Quality Assurance to assure uniform application of the statutes, tax treaties,
regulations, court opinions, or guidance published in the Internal Revenue Bulletin.
(2) Procedures for addressing determination letters reviewed and found to have been issued
in error. If upon post-determination review EO Determinations Quality Assurance concludes,
based on the information contained in the existing application file, that a determination letter
issued by EO Determinations was issued in error, the matter will be referred to EO Examinations
for consideration.
SECTION 12.
REVOCATION OR
MODIFICATION OF
A DETERMINATION
LETTER
.01 In general. A determination letter may be revoked or modified—
(1) by a notice to the taxpayer to whom the determination letter was issued;
(2) by enactment of legislation or ratification of a tax treaty;
(3) by a decision of the Supreme Court of the United States;
(4) by the issuance of temporary or final regulations;
(5) by the issuance of a revenue ruling, revenue procedure, or other statement published in the
Internal Revenue Bulletin; or

December 29, 2025 288 Bulletin No. 2026–1
(6) automatically, by operation of § 6033(j), for failure to file a required annual return or notice
for three consecutive years.
Note: If an organization no longer qualifies under the Code section for which it originally
applied for recognition of exemption, then the determination letter will be revoked, rather than
modified.
Appeal and conference
procedures in the case of
revocation or modification
of tax-exempt status letter
.02 In the case of a revocation or modification of a determination letter described in section
9.02 of this revenue procedure, the procedures to protest/appeal the revocation or modification
are generally the same as set out in section 9 of this revenue procedure. However, organizations
revoked under § 6033(j) will not have an opportunity for consideration by the Independent Office
of Appeals.
Revocation or modification
of a determination letter
may be retroactive
.03 The revocation or modification of a determination letter may be retroactive if—
(1) there has been a change in the applicable law;
(2) the organization omitted or misstated material information. A misstatement of material
information includes an incorrect representation or attestation as to the organization’s
organizational documents, the organization’s exempt purpose, the organization’s conduct of
prohibited and restricted activities, or the organization’s eligibility to file Form 1023-EZ;
(3) the organization operated in a manner materially different from that originally represented
in an application for recognition of exemption; or
(4) in the case of an organization to which § 503 applies, the organization engaged in a
prohibited transaction with the purpose of diverting corpus or income of the organization from its
exempt purpose and such transaction involved a substantial part of the corpus or income of such
organization.
If a determination letter is revoked or modified by a letter with retroactive effect, the letter will,
except in fraud cases, state the grounds on which the determination letter is being revoked or
modified and explain the reasons why it is being revoked or modified retroactively.
Organization may request
that retroactivity be limited
under § 7805(b)
.04 An organization may seek relief from retroactive revocation or modification of a
determination letter under § 7805(b). A request for relief under § 7805(b) must be in writing
and must be submitted to the agent or specialist assigned to the case. The request for relief under
§ 7805(b) must be submitted before issuance of the final adverse determination letter.
(1) Form of request for relief. An organization’s request to limit the retroactive effect of the
revocation or modification of the determination letter must—
(a) state that it is being made under § 7805(b);
(b) state the relief sought;
(c) explain the reasons and arguments in support of the relief sought; and

Bulletin No. 2026–1 289 December 29, 2025
(d) include any documents bearing on the request.
(2) Notice of denial of request for relief. If the request for relief under § 7805(b) is denied, the
organization will be notified in writing of the denial.
(3) Organization must exhaust its administrative remedies. If an organization seeks
declaratory judgment under § 7428 in response to a retroactive revocation or modification, to
preserve judicial review of a claim for relief under § 7805(b), the organization must follow the
steps in this revenue procedure in order to have exhausted its administrative remedies with respect
to its request under § 7805(b). If the organization does not complete the applicable steps, the
organization will not have exhausted its administrative remedies as required by § 7428(b)(2) with
respect to its request for § 7805(b) relief, and will thus be precluded from obtaining § 7805(b)
relief in any declaratory judgment it seeks under § 7428.
If the organization has requested § 7805(b) relief, the organization's administrative remedies
with respect to its § 7805(b) request will not be considered exhausted until the Service has had a
reasonable amount of time to act upon the request.
Effective date of revocation
or modification of a
determination letter on tax-
exempt status
.05 Effective date of revocation or modification.
(1) If the organization omitted or misstated material information in a request, revocation or
modification will be effective as of the effective date of the determination letter issued in response
to the request.
(2) If there is a material change in facts, inconsistent with the conclusion of a determination
letter, revocation or modification will ordinarily take effect as of the date of such material change.
(3) If a determination letter was issued in error or is no longer in accord with the Service’s
position and § 7805(b) relief is granted (see section 12.04 of this revenue procedure), ordinarily,
the revocation or modification will be effective not earlier than the date on which the Service
modifies or revokes the original determination letter.
SECTION 13.
DISCLOSURE OF
APPLICATIONS AND
DETERMINATION
LETTERS INCLUDING
THAT OF FOUNDATION
STATUS

Determination letter will be
disclosed under §§ 6104 or
6110 depending on the type
of request and the type of
determination letter issued
.01 Sections 6104 and 6110 provide rules for the disclosure of requests, including forms,
supporting documents, and determination letters issued in response to requests.
(1) A favorable determination letter issued in response to an application for recognition
of exemption from federal income tax under §§ 501 or 521, as well as certain determination
letters regarding foundation status are disclosed under § 6104. Determination letters that an
applicant organization is exempt from federal income tax and letters or documents issued by the
Service that an organization is or is not a private foundation, or described in §§ 509(a), 4940(d)
(2), 4942(j)(3), or 4943(f) are disclosed under § 6104.

December 29, 2025 290 Bulletin No. 2026–1
(2) Other determination letters are disclosed under § 6110. Any determination letter that is
not disclosed under § 6104 is disclosed under § 6110. This includes proposed and final denial of
tax-exempt status when such denial becomes final, advance approval of grant making procedures
described in § 4945(g), advance approval of certain set-asides described in § 4942(g)(2), advance
approval of voter registration activities described in § 4945(f), and advance approval of an unusual
grant per Rev. Proc. 2018-32, 2018-23 IRB 739.
(3) Whether other determination letters are disclosed under §§ 6104 or 6110 will vary based on
the type of determination.
Disclosure of applications,
supporting documents, and
favorable determination
letters under § 6104
.02 If a favorable determination letter is issued in response to an application for recognition
of exemption from federal income tax under §§ 501 or 521, the application form, any supporting
documents, and any determination letter issued in response to the application (including a proposed
adverse determination letter) are available for public inspection upon request under § 6104(a)(1).
In addition, letters or documents issued by the Service that an organization is or is not a private
foundation, or described in §§ 509(a), 4940(d)(2), 4942(j)(3), or 4943(f) are disclosed under
§ 6104. However, there are certain limited disclosure exceptions for a trade secret, patent, process,
style of work, or apparatus, if the Service determines that the disclosure of the information would
adversely affect the organization.
(1) Favorable determination letters issued in 2014 and later are available on Tax Exempt
Organization Search at IRS.gov/teos. Additionally, the public can request information available
for public inspection under § 6104(a)(1) by submitting Form 4506–B, Request for a Copy of
Exempt Organization IRS Application or Letter, or by using such other form or procedure as the
IRS may specify. Organizations should ensure that applications and supporting documents do not
include unnecessary personal identifying information (such as bank account numbers or social
security numbers) that could result in identity theft or other adverse consequences if publicly
disclosed.
(2) The tax-exempt organization is required to make its application for recognition of exemption,
supporting documents, and any determination letter issued in response to the application (including
a proposed adverse determination letter) available for public inspection without charge. For more
information about the tax-exempt organization’s disclosure obligations, see Publication 557, Tax-
Exempt Status for Your Organization.
Disclosure of determination
letters under § 6110
.03 The Service is required to make any determination letter that is not disclosed under
§ 6104, including adverse determinations of tax-exempt status, available for public inspection
under § 6110. Upon issuance of the final adverse determination letter to an organization, both the
proposed adverse determination letter and the final adverse determination letter will be released
pursuant to § 6110. In addition, determinations of advance approval of grant making procedures
described in § 4945(g), advance approval of certain set-asides described in § 4942(g)(2), advance
approval of voter registration activities described in § 4945(f), and advance approval of an unusual
grant per Rev. Proc. 2018-32 will be released pursuant to § 6110.
The written determination and background file documents are made available to the public after
the deletion of names, addresses, and any other information that might identify the taxpayer. See
§ 6110(c) for other specific disclosure exemptions.
Taxpayer may protest
disclosure under § 6110 of
certain information in a
determination letter
.04 If the determination letter is disclosed under § 6110, the determination letter will enclose
Letter 437, Notice of Intention to Disclose, and redacted copies of the final and proposed adverse
determination letters. Letter 437 provides procedures to follow and instructions if the organization
disagrees with the deletions proposed by the Service.

Bulletin No. 2026–1 291 December 29, 2025
Within 20 calendar days after the Service receives the response to the Letter 437, the Service
will mail to the taxpayer its final administrative conclusion regarding the deletions to be made.
The taxpayer does not have the right to a conference to resolve any disagreements concerning
material to be deleted from the text of the determination letter. However, these matters may be
taken up at a conference with the Independent Office of Appeals that is otherwise scheduled
regarding the request, if available under section 9 of this revenue procedure.
Taxpayer may request delay
of public inspection under
§ 6110
.05 After receiving the Letter 437, but within 60 calendar days after the date of notice, the
taxpayer may send a request for delay of public inspection under either § 6110(g)(3) or (4). The
request for delay must be sent to the Service office indicated on the Letter 437. The request for
delay under § 6110(g)(4) must contain a statement from which the Commissioner of Internal
Revenue may determine that there are good reasons for the delay.
Note: Section 6110(l)(1) states that § 6110 disclosure provisions do not apply to any matter to
which § 6104 applies. Therefore, disclosure of determination letters and related background file
documents dealing with an approved application for recognition of exemption under § 501(a) as
an organization described in § 501(c) or (d), or a notice of status as a political organization under
§ 527 (covered by § 6104) may not be protested or delayed by request of the taxpayer.
Disclosure to state officials
when the Service refuses to
recognize tax-exempt status
under § 501(c)(3)
.06 The Service may notify the appropriate state officials of a refusal to recognize an organization
as tax-exempt under § 501(c)(3). See § 6104(c). The notice to the state officials may include a
copy of a proposed or final adverse determination letter the Service issued to the organization.
In addition, upon request by the appropriate state official, the Service may make available for
inspection and copying the application for recognition of exemption and other information relating
to the Service’s determination on tax-exempt status.
The Service does not consider the non-acceptance of an application under section 4.10 of this
revenue procedure to be a refusal to recognize an organization as tax-exempt.
Disclosure to state officials
of information about
§ 501(c)(3) applicants
.07 The Service may disclose to state officials the name, address, and identification number of
any organization that has applied for recognition of exemption under § 501(c)(3). The Service
does not consider an organization the application of which is not accepted under section 4.10 of
this revenue procedure to have applied for recognition of exemption.
SECTION
14. WHAT
ARE THE USER FEE
REQUIREMENTS FOR
DETERMINATION
LETTERS?

Legislation authorizing user
fees
.01 Section 7528 directs the Secretary of the Treasury or delegate (Secretary) to establish a
program requiring the payment of user fees for requests to the Service for determination letters
and similar requests.
The fees charged under the program: (1) are to vary according to categories or subcategories
established by the Secretary; (2) are to be determined after taking into account the average time
for, and difficulty of, complying with requests in each category and subcategory; and (3) are
payable in advance.

December 29, 2025 292 Bulletin No. 2026–1
Section 7528(b)(2) directs the Secretary to provide for exemptions and reduced fees under the
program as the Secretary determines to be appropriate, but the average fee applicable to each
category must not be less than the amount specified in § 7528(b)(3).
Requests to which user fees
apply
.02 In general, user fees apply to all requests for determination letters described in this revenue
procedure.
Requests to which a user fee applies must be accompanied by the appropriate fee as determined
from the fee schedule provided in Appendix A of this revenue procedure. The fee may be refunded
in limited circumstances as set forth in section 14.09 of this revenue procedure.
Requests and other actions
to which user fees do not
apply
.03 Actions that do not require the payment of a user fee include—
(1) Elections pertaining to automatic extensions of time under Treas. Reg. § 301.9100-1;
(2) Confirmation of tax-exempt status (affirmation letter) (to replace lost tax-exempt status
letter and to reflect name and address changes); and
(3) Notice of intent to terminate private foundation status under § 507(b)(1)(B) without a
request for an advance ruling.
Exemption from the user
fee requirements
.04 Departments, agencies, or instrumentalities of the United States that certify that they are
seeking a determination letter on behalf of a program or activity funded by federal appropriations
are exempt from the user fee requirements. The fact that a user fee is not charged under § 7528 has
no bearing on whether an applicant is treated as an agency or instrumentality of the United States
for purposes of any other provision of the Code.
In addition, Canadian registered charities do not pay a user fee. See Appendix A.
Requests involving multiple
fee categories, issues, or
entities
.05
(1) Requests involving several fee categories. Requests submitted as part of an initial
application (e.g., foundation classification; exemption from Form 990 filing requirements) are
considered part of the initial application and aren’t subject to an additional user fee.
(2) Multiple requests on a single Form 8940. A separate Form 8940 and user fee are generally
required for each type of request for which an organization has checked a box on Form 8940.
However, the following scenarios are considered a single request—
(a) A request for reclassification as a public charity under § 509(a)(3) that checks boxes f and
g of Form 8940; or
(b) A request for advance approval of grant making procedures for a program described in both
§ 4945(g)(1) and (3).
(3) Requests for separate determination letters for several entities. Each entity involved in
a request that desires a separate determination letter in its own name (for example, subordinate

Bulletin No. 2026–1 293 December 29, 2025
organizations seeking change of filing requirements) must pay a separate fee. Payment of a
separate fee is required regardless of whether the requests may be viewed as related.
Method of payment
.06
(1) Payment of user fees for applications of recognition of exemption on Form 1023, Form
1023-EZ, Form 1024, Form 1024-A, or requests on Form 8940. User fees for applications for
recognition of exemption on Form 1023, Form 1023-EZ, Form 1024, Form 1024-A, or requests
on Form 8940 must be paid at www.pay.gov.
(2) Payment of user fees for other requests. For requests other than those in section 14.06(1) of
this revenue procedure, each request to the Service for a determination letter must be accompanied
by a check, payable to the United States Treasury, in the appropriate amount. Taxpayers should
not send cash.
The check may be converted to an electronic fund transfer. "Electronic fund transfer" is the term
used to refer to the process in which the Service electronically instructs the financial institution
holding the funds to transfer funds from the account named on the check to the United States
Treasury account, rather than processing the check. By sending a completed, signed check to the
Service, the Service is authorized to copy the check and to use the account information from the
check to make an electronic fund transfer from the account for the same amount as the check. If
the electronic fund transfer cannot be processed for technical reasons, the Service is authorized to
process the copy of the check.
The electronic fund transfer from an account will usually occur within 24 hours, which is faster
than a check is normally processed. Therefore, it is necessary to ensure there are sufficient funds
available in the checking account when the check is sent to the Service. The check will not be
returned from the financial institution.
Transmittal forms
.07 Form 8718 should be attached to applications or requests other than those made on Form
1023, Form 1023-EZ, Form 1024, Form 1024-A, or Form 8940, to transmit a check in the amount
of the required user fee.
Effect of nonpayment
or payment of incorrect
amount
.08 It will be the general practice of the Service that—
(1) An application for a determination letter containing the correct user fee will generally be
accepted for processing even if Form 8718 was not attached.
(2) If a payment is for more than the correct amount, the submission will be accepted for
processing and the amount of the excess payment will be returned to the requester.
(3) If a payment is for less than the correct amount, no payment is received, or the payment was
later dishonored, the submission will not be accepted for processing and any user fee that was paid
with the request will be refunded. See section 4.10 of this revenue procedure.
Refunds of user fees
.09 In general, the user fee will not be refunded unless the Service does not accept the request
for processing or declines to make a determination on all issues for which a determination letter
is requested.

December 29, 2025 294 Bulletin No. 2026–1
(1) Examples in which the user fee will not be refunded:
(a) The request for a determination letter is withdrawn at any time subsequent to its receipt by
the Service. For example, no fee will be refunded where the taxpayer has been advised that an
adverse ruling is contemplated and the taxpayer subsequently withdraws its submission.
(b) A determination letter is revoked in whole or in part. The fee paid at the time the original
determination letter was requested will not be refunded.
(c) The request contains several issues and the Service rules on some, but not all, of the issues.
The highest fee applicable to the issues on which the Service rules will not be refunded.
(2) The following situations are examples in which the user fee will be refunded:
(a) The request is not accepted for processing under section 4.10 of this revenue procedure.
(b) The Service declines to rule on the request in accordance with section 3.02 of this revenue
procedure.
Request for reconsideration
of user fee
.10 A taxpayer that believes the user fee charged by the Service for its request for a determination
letter
is either not applicable or incorrect and wishes to receive a refund of all or part of the amount
paid (see section 14.09 of this revenue procedure) may request reconsideration and, if desired,
the opportunity for an oral discussion by sending a letter to the Internal Revenue Service at the
applicable Post Office Box or other address given in section 15 of this revenue procedure. Both the
incoming envelope and the letter requesting such reconsideration should be prominently marked
“USER FEE RECONSIDERATION REQUEST.” No user fee is required for these requests. The
request should be marked for the attention of “Manager, EO Determinations Quality Assurance.”
SECTION 15.
MAILING
ADDRESS
FOR REQUESTING
DETERMINATION
LETTERS
.01
(1)
The following types of requests and applications handled by the EO Determinations Office
should be sent to the Internal Revenue Service Center, at the address in section 15.01(2) of this
revenue procedure:
(a) applications for recognition of exemption on Form 1028; and
(b) requests submitted by letter.
(2) The address is:
Internal Revenue Service
P.O. Box 12192
TE/GE Stop 31A Team 105
Covington, KY 41012-0192
.02 Applications for recognition of exemption on Form 1023, Form 1023-EZ, Form 1024, Form
1024-A, and requests on Form 8940 are handled by the EO Determinations Office but must be

Bulletin No. 2026–1 295 December 29, 2025
submitted electronically online at www.pay.gov. Paper submissions of Form 1023, Form 1023-
EZ, Form 1024, Form 1024-A, and Form 8940 will not be accepted for processing.
.03 Requests for exempt status affirmation letters should be sent to the Internal Revenue Service
at the address shown below:
Internal Revenue Service
P.O. Box 2508
Cincinnati, OH 45201
.04 Requests shipped by Express Mail or a private delivery service for all of the above should
be sent to:
Internal Revenue Service
7940 Kentucky Drive TE/GE
Mail Stop 31A Team 105
Florence, KY 41042
.05 Requests may be faxed to 855-204-6184.
Revenue Procedure 2025-5 is superseded.
SECTION 16. EFFECT
OF THIS REVENUE
PROCEDURE ON
OTHER DOCUMENTS
SECTION 17.
EFFECTIVE DATE
T
his Revenue Procedure is effective December 29, 2025.
SECTION 18.
PAPERWORK
REDUCTION ACT
The collections of information contained in this revenue procedure have been reviewed and
approved by the Office of Management and Budget in accordance with the Paperwork Reduction
Act (44 USC § 3507) under multiple control numbers.
The collection of information on Forms 1023 and 1023-EZ have been reviewed and approved
under control number 1545-0047. The collection of information on Forms 1024 and 1024-A have
been reviewed and approved under control number 1545-0047. The collection of information on
Form 1028 has been reviewed and approved under control number 1545-0047. The collection of
information on these forms is required if an organization wants to be recognized as tax-exempt by
the Service. The Service needs the information to determine whether the organization satisfies the
legal requirements for tax-exempt status.
The specific information collected in connection with requesting a letter application has been
approved and reviewed under control number 1545-0047. The Service needs this information to
determine whether the organization satisfies the legal requirements for tax-exempt status.
The collection of information for Form 8940 has been approved and reviewed under control
number 1545-0047. This information is required to evaluate and process the request for a
determination letter.
The collection of information on Form 2848 has been reviewed and approved under control
number 1545-0150. It is used to authorize someone to act for the respondent in tax matters. It

December 29, 2025 296 Bulletin No. 2026–1
grants all powers that the taxpayer has except signing a return and cashing refund checks. Data
is used to identify authorized representatives and to ensure that confidential information is not
divulged to unauthorized persons.
The collection of information on Form 8718 has been reviewed and approved under control
number 1545-0047. The Omnibus Reconciliation Act of 1990, Pub. L. 101-508, requires payment
of a “user fee” with each application for a tax-exempt organization determination letter. Because
of this requirement, the Form 8718 was created to provide filers the means to enclose their payment
and indicate what type of request they are making.
The collections of information are required to obtain a benefit. The likely respondents are tax-
exempt organizations and their authorized representatives.
An agency may not conduct or sponsor, and a person is not required to respond to, a collection
of information unless the collection of information displays a valid OMB number.
Books and records relating to the collection of information must be retained as long as their
contents may become material in the administration of any internal revenue law. Generally, tax
returns and tax return information are confidential, as required by § 6103.
DRAFTING
INFORMATION
The principal author of this Revenue Procedure is Joseph Kovacs of the Office of Associate
Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). For
additional information, please contact Mr. Kovacs at 202–317–4541 (not a toll-free call).

Bulletin No. 2026–1 297 December 29, 2025
APPENDIX A
Schedule of User Fees
This table summarizes the various types of Exempt Organization determination letter user fees.
ISSUEUSER FEE
(1) Application for recognition of exemption under § 501(c)(3) submitted on Form 1023-EZ$275
(2) All other applications for recognition of exemption under § 501 except for those included in (1) of Appen-
dix A of this revenue procedure and under § 521 (other than pension, profit-sharing, and stock bonus plans
described in § 401).
$600
(3) Group exemption letters$3,500
Note: An additional user fee under (1) or (2) of Appendix A of this revenue procedure above is also required
when a central organization submits an initial application for recognition of exemption with its request for a
group exemption letter. As explained in section 3.02(11) of this revenue procedure, the Service is not currently
accepting requests for group exemption letters.
(4) Canadian registered charitiesNone
Note: In accordance with the income tax treaty between the United States and Canada, and pursuant to a
mutual arrangement between the competent authorities of the two countries, Canadian registered charities
are automatically recognized as exempt under § 501(c)(3) without filing an application for recognition of
exemption. For details, see Notice 99-47, 1999-2 CB 391. Therefore, no user fee is required when a Canadian
registered charity submits a Form 8940 to request to be listed in Tax Exempt Organization Search database for
organizations eligible to receive tax-deductible charitable contributions (Pub. 78 data), or to request a determi-
nation on its public charity classification. For additional information about the submission process, refer to the
Form 8940 Instructions.
(5) Affirmation Letter – Confirmation of tax-exempt status (to replace lost tax-exempt status letter, and to
reflect name and address changes)
None
(6) Reclassification of private foundation status, including
• operating foundation status described in § 4942(j)(3) and exempt operating foundation status described
in § 4940(d);
• a determination that a public charity is described in § 509(a)(3)(i), (ii), or (iii), including whether or
not a Type III supporting organization is functionally integrated;
• reclassification of foundation status, including voluntary requests from public charities for private
foundation status and voluntary requests from public charities, including requests from subordinate
organizations, to change from one public charity status to another public charity status; or
• final public charity classification determination for organizations whose advance ruling periods expired
prior to June 9, 2008, without providing the required information (Form 8940).
$600
(7) Regulations § 301.9100 relief in connection with applications for recognition of exemption None
(8) Section 507 terminations – advance or final ruling under § 507(b)(1)(B) (Form 8940)$600
(9) Section 4942(g)(2) set asides – advance approval (Form 8940) $3,500
(10) Section 4945 advance approval of organization's grant making procedures (Form 8940) $3,500
(11) Section 4945(f) advance approval of voter registration activities (Form 8940)$3,500
(12) Section 6033 annual information return filing requirements (including a subordinate organization’s change
of filing requirements) (Form 8940)
$600
(13) Unusual grants to certain organizations under §§ 170(b)(1)(A)(vi) and 509(a)(2) (Form 8940) $600
(14) User Fee for determination letters under the jurisdiction of the Determinations Office not otherwise
described or covered in this Appendix.
$600
(15) Notice of intent to terminate private foundation status under § 507(b)(1)(B) without a request for an
advance ruling.
None

December 29, 2025 298 Bulletin No. 2026–1
APPENDIX B
Authorized Representatives
To sign a request for a determination letter or to appear before the Service in connection with the request, the representative must be:
Attorney(a) An attorney who is a member in good standing of the bar of the highest court of any state, possession,
territory, commonwealth, or the District of Columbia and who is not currently under suspension or disbar-
ment from practice before the Service. They must file a written declaration with the Service on Form 2848
showing current qualification as an attorney and current authorization to represent the taxpayer.
Certified public
accountant
(b) A certified public accountant who is qualified to practice in any state, possession, territory, common-
wealth, or the District of Columbia and who is not currently under suspension or disbarment from practice
before the Service. They must file a written declaration with the Service on Form 2848 showing current
qualification as a certified public accountant and current authorization to represent the taxpayer.
Enrolled agent
(c) An enrolled agent, other than an attorney or certified public accountant, that is currently enrolled to prac-
tice before the Service and is not currently under suspension or disbarment from practice before the Service,
including a person enrolled to practice only for employee plans matters. They must file a written declaration
with the Service on Form 2848 showing current enrollment and authorization to represent the taxpayer.
Either the enrollment number or the expiration date of the enrollment card must be included in the declara-
tion. For the rules on who may practice before the Service, see Treasury Department Circular No. 230.
A person with a
“Letter of Autho-
rization”
(d) Any other person, including a foreign representative, who has received a “Letter of Authorization” from
the Director, Office of Professional Responsibility under section 10.7(d) of Treasury Department Circular
No. 230. They must file a written declaration with the Service on Form 2848 (or equivalent power of attorney
and declaration of representative) showing authorization to represent the taxpayer with a copy of the “Letter
of Authorization” attached.
A person may make a written request for a “Letter of Authorization” to: Director, Office of Professional
Responsibility, Internal Revenue Service, 1111 Constitution Avenue N.W., Washington, DC 20224. Circular
No. 230 section 10.7(d) (“Special appearances”) authorizes the Commissioner, or delegate, to allow an indi-
vidual who is not otherwise eligible to practice before the Service to represent another person in a particular
matter.
Employee,
general partner,
bona fide officer,
administrator,
trustee, etc.
(e) A regular full-time employee representing their employer, a general partner representing their partnership,
a bona fide officer representing their corporation, association, or organized group, a trustee, receiver, guard-
ian, personal representative, administrator, or executor representing a trust, receivership, guardianship, or
estate, or an individual representing their immediate family. They may be required to file a written declara-
tion with the Service on Form 2848 showing authorization to represent the taxpayer. See Form 2848 for more
information. A preparer of a return (other than a person referred to in paragraph (a), (b), or (c) of this Appen-
dix B) who is not a full-time employee, general partner, a bona fide officer, an administrator, trustee, etc., or
an individual representing their immediate family may not represent a taxpayer in connection with a determi-
nation letter or a technical advice request. See section 10.7(c) of Treasury Department Circular No. 230.
Foreign represen-
tative
(f) A foreign representative (other than a person referred to in paragraph (a), (b), or (c) of this Appendix B) is
not authorized to practice before the Service and, therefore, must withdraw from representing a taxpayer in
a request for a determination letter. In this situation, the nonresident alien or foreign entity must submit the
request for a determination letter on the individual’s or entity’s own behalf or through a person referred to in
paragraph (a), (b), or (c) of this Appendix B.

Bulletin No. 2026–1 i December 29, 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.

December 29, 2025 ii Bulletin No. 2026–1
Numerical Finding List
1
Bulletin 2026–1
Revenue Procedures:
2026-1, 2026-01 I.R.B. 1
2026-2, 2026-01 I.R.B. 119
2026-3, 2026-01 I.R.B. 143
2026-4, 2026-01 I.R.B. 160
2026-5, 2026-01 I.R.B. 258
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
2024–52, dated December 22, 2024.

Bulletin No. 2026–1 iii December 29, 2025
Finding List of Current Actions on
Previously Published Items
1
Bulletin 2026–1
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
2024–52, dated December 22, 2024.

Internal Revenue Service
Washington, DC 20224
Official Business
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