Internal Revenue Bulletin 2026-24 (PDF rendition): IRS Revenue Rulings

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Bulletin No. 2026–24
June 8, 2026
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
EMPLOYEE PLANS
Notice 2026-33, page 1572.
This notice provides guidance with respect to section 334 of
Division T of the Consolidated Appropriations Act, 2023, Pub.
L. 117-328, 136 Stat. 3559 (2022), known as the SECURE
2.0 Act of 2022 (SECURE 2.0 Act), enacted on December
29, 2022. Section 334 of the SECURE 2.0 Act generally
added section 6050Z to the Code and amended sections
72(t) and 401(a)(39) to permit defined contribution plans to
make qualified long-term care distributions to be used for the
purchase of certified long-term care insurance for a partic-
ipant and the participant’s spouse if certain conditions are
satisfied. Section 334 of the SECURE 2.0 Act is effective for
distributions made after December 29, 2025. This notice
provides guidance to issuers of long-term care insurance on
the disclosure and reporting requirements under sections
401(a)(39) and 6050Z of the Code. The notice also pro-
vides guidance to plan administrators making and individuals
receiving qualified long-term care distributions.
INCOME TAX
Rev. Rul. 2026-11, page 1570.
Federal rates; adjusted federal rates; adjusted federal long-
term rate, and the long-term tax exempt rate. For purposes
of sections 382, 1274, 1288, 7872 and other sections of
the Code, tables set forth the rates for June 2026.
Finding Lists begin on page ii.

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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.
June 8, 2026 Bulletin No. 2026–24

Part I
Section 1274.—
Determination of Issue
Price in the Case of Certain
Debt Instruments Issued for
Property
(Also Sections 42, 280G, 382, 467, 468, 482, 483,
1288, 7520, 7702, 7872.)
Rev. Rul. 2026-11
This revenue ruling provides vari-
ous prescribed rates for federal income
tax purposes for June 2026 (the current
month). Table 1 contains the short-
term, mid-term, and long-term applica-
ble federal rates (AFR) for the current
month for purposes of section 1274(d)
of the Internal Revenue Code. Table 2
contains the short-term, mid-term, and
long-term adjusted applicable federal
rates (adjusted AFR) for the current
month for purposes of section 1288(b).
Table 3 sets forth the adjusted fed-
eral long-term rate and the long-term
tax-exempt rate described in section
382(f). Table 4 contains the appropri-
ate percentages for determining the
low-income housing credit described in
section 42(b)(1) for buildings placed in
service during the current month. How-
ever, under section 42(b)(2), the appli-
cable percentage for non-federally sub-
sidized new buildings placed in service
after July 30, 2008, shall not be less
than 9%. Finally, Table 5 contains the
federal rate for determining the present
value of an annuity, an interest for life
or for a term of years, or a remainder or
a reversionary interest for purposes of
section 7520.
REV. RUL. 2026-11 TABLE 1
Applicable Federal Rates (AFR) for June 2026
Period for Compounding
AnnualSemiannualQuarterlyMonthly
Short-term
AFR3.85%3.81%3.79%3.78%
110% AFR4.23%4.19%4.17%4.15%
120% AFR4.62%4.57%4.54%4.53%
130% AFR5.01%4.95%4.92%4.90%
Mid-term
AFR4.13%4.09%4.07%4.06%
110% AFR 4.55%4.50%4.47%4.46%
120% AFR4.97%4.91%4.88%4.86%
130% AFR5.39%5.32%5.29%5.26%
150% AFR6.23%6.14%6.09%6.06%
175% AFR7.29%7.16%7.10%7.06%
Long-term
AFR4.87%4.81%4.78%4.76%
110% AFR5.36%5.29%5.26%5.23%
120% AFR5.85%5.77%5.73%5.70%
130% AFR6.35%6.25%6.20%6.17%
REV. RUL. 2026-11 TABLE 2
Adjusted AFR for June 2026
Period for Compounding
AnnualSemiannualQuarterlyMonthly
Short-term adjusted AFR2.91%2.89%2.88%2.87%
Mid-term adjusted AFR3.13%3.11%3.10%3.09%
Long-term adjusted AFR3.68%3.65%3.63%3.62%
June 8, 2026 1570 Bulletin No. 2026–24

REV. RUL. 2026-11 TABLE 3
Rates Under Section 382 for June 2026
Adjusted federal long-term rate for the current month3.68%
Long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted federal
long-term rates for the current month and the prior two months.)
3.68%
REV. RUL. 2026-11 TABLE 4
Appropriate Percentages Under Section 42(b)(1) for June 2026
Note: Under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after
July 30, 2008, shall not be less than 9%.
Appropriate percentage for the 70% present value low-income housing credit8.05%
Appropriate percentage for the 30% present value low-income housing credit 3.45%
REV. RUL. 2026-11 TABLE 5
Rate Under Section 7520 for June 2026
Applicable federal rate for determining the present value of an annuity, an interest for life or a term of years,
or a remainder or reversionary interest
5.00%

Section 42.—Low-Income
Housing Credit
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
June 2026. See Rev. Rul. 2026-11, page 1570.
Section 280G.—Golden
Parachute Payments
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
June 2026. See Rev. Rul. 2026-11, page 1570.
Section 382.—Limitation
on Net Operating Loss
Carryforwards and
Certain Built-In Losses
Following Ownership
Change
The adjusted applicable federal long-term rate
is set forth for the month of June 2026. See Rev.
Rul. 2026-11, page 1570.
Section 467.—Certain
Payments for the Use of
Property or Services
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
June 2026. See Rev. Rul. 2026-11, page 1570.
Section 468.—Special
Rules for Mining and Solid
Waste Reclamation and
Closing Costs
The applicable federal short-term rates are set
forth for the month of June 2026. See Rev. Rul.
2026-11, page 1570.
Section 482.—Allocation
of Income and Deductions
Among Taxpayers
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
June 2026. See Rev. Rul. 2026-11, page 1570.
Section 483.—Interest on
Certain Deferred Payments
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
June 2026. See Rev. Rul. 2026-11, page 1570.
Section 1288.—Treatment
of Original Issue Discount
on Tax-Exempt Obligations
The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of June 2026. See Rev. Rul. 2026-11, page 1570.
Section 7520.—Valuation
Tables
The applicable federal mid-term rates are set
forth for the month of June 2026. See Rev. Rul.
2026-11, page 1570.
Section 7872.—Treatment
of Loans With Below-
Market Interest Rates
The applicable federal short-term, mid-term,
and long-term rates are set forth for the month of
June 2026. See Rev. Rul. 2026-11, page 1570.

Bulletin No. 2026–24 1571 June 8, 2026

June 8, 2026 1572 Bulletin No. 2026–24
Part III
Guidance on Qualified
Long-Term Care
Distributions
Notice 2026-33
I. PURPOSE
This notice provides guidance on
qualified long‑term care distributions,
as permitted under section 401(a)(39)
of the Internal Revenue Code (Code). In
particular, the notice provides guidance
to providers of certified long‑term care
insurance (issuers) relating to the disclo-
sure and reporting requirements under
sections 401(a)(39) and 6050Z. In addi-
tion, the notice provides guidance under
sections 72(t)(2)(N) and 401(a)(39) to
plan administrators making and individ-
uals receiving qualified long‑term care
distributions, including setting forth safe
harbors for plan administrators in mak-
ing qualified long‑term care distributions.
This notice also extends the deadline
for a plan sponsor of a defined contribu-
tion plan that is not a governmental plan
(within the meaning of section 414(d)), a
section 403(b) plan maintained by a pub-
lic school, or an applicable collectively
bargained plan, to amend its eligible
retirement plan to permit qualified long‑
term care distributions.
II. BACKGROUND
On December 29, 2022, Division T
of the Consolidated Appropriations Act,
2023, Public Law 117-328, 136 Stat. 4459
(2022), known as the SECURE 2.0 Act
of 2022 (SECURE 2.0 Act), was enacted.
Section 334 of the SECURE 2.0 Act
amended sections 72(t) and 401(a) (among
other provisions) to permit defined contri-
bution plans to make qualified long‑term
care distributions and added sec-
tion 6050Z to the Code to provide related
reporting requirements. Section 334 of the
SECURE 2.0 Act is effective for distribu-
tions made after December 29, 2025.
1. Section 401(a)(39) of the Code
Section 334(a) of the SECURE 2.0
Act amended section 401(a) of the Code
to add section 401(a)(39). Section 401(a)
(39)(A) provides that a trust forming part
of a qualified defined contribution plan
will not be treated as failing to consti-
tute a qualified trust under section 401(a)
solely because the plan permits qualified
long-term care distributions.
Section 401(a)(39)(B) defines the term
“qualified long‑term care distribution” as
so much of the distributions made during
the taxable year as does not exceed, in
the aggregate, the least of the following:
the amount paid by or assessed to the
employee during the taxable year for, or
with respect to, certified long‑term care
insurance for the employee or the employ-
ee’s spouse;
1
an amount equal to 10% of
the present value of the vested accrued
benefit of the employee under the plan; or
$2,600, as adjusted for inflation for 2026
(see section 401(a)(39)(B)(ii)).
2
Section 401(a)(39)(C) defines the term
“certified long‑term care insurance” as a
qualified long‑term care insurance con-
tract (as defined in section 7702B(b))
covering qualified long‑term care services
(as defined in section 7702B(c)); cover-
age of the risk that an insured individual
would become a chronically ill individual
(within the meaning of section 101(g)(4)
(B)) under a rider or other provision of
a life insurance contract that satisfies the
requirements of section 101(g)(3);
3
or
coverage of qualified long‑term care ser-
vices under a rider or other provision of
an insurance or annuity contract that is
treated as a separate contract under sec-
tion 7702B(e) and satisfies the require-
ments of section 7702B(g). For any one
of these options, section 401(a)(39)(C)
further provides that the coverage must
provide “meaningful financial assistance”
in the event the insured needs home-based
or nursing home care.
4

Section 401(a)(39)(D) provides that
rules similar to the rules of section 402(l)
(3) will apply for purposes of section
401(a)(39). Section 402(l)(3) provides
that an amount will be treated as a distri-
bution for purposes of section 402(l)(1)
only to the extent that the amount would
be includible in gross income without
regard to section 402(l)(1).
5

Section 401(a)(39)(E)(i) provides that
no distribution will be treated as a qual-
ified long‑term care distribution unless a
long-term care premium statement with
respect to the employee has been filed
with the plan. Section 401(a)(39)(E)(ii)
defines a long‑term care premium state-
ment as a statement provided by the issuer
of long-term care coverage, upon request
of the coverage owner, that contains cer-
tain specified information, such as the
identities of the issuer and the employee
owning the coverage, as well as such other
information as the Secretary may require.
Section 401(a)(39)(E)(iii) requires that,
in order for a long-term care premium
statement to be accepted by a plan, the
issuer must complete a disclosure to the
Secretary for the specific coverage prod-
uct to which the long-term care premium
statement relates (Issuer Disclosure). The
Issuer Disclosure must identify the issuer,
the type of coverage, and any other infor-
1
By regulation, the Secretary can permit other family members of the employee to be eligible for coverage of certified long‑term care insurance.
2
Section 401(a)(39)(B)(ii) provides that, in the case of taxable years beginning after December 31, 2024, the $2,500 amount will be increased by an amount equal to $2,500, multiplied by the
cost‑of‑living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting “calendar year 2023” for “calendar year 2016”
in section 1(f)(3)(A)(ii). If any increase is not a multiple of $100, the amount will be rounded to the nearest multiple of $100.
3
When determining the requirements of section 101(g)(3), section 401(a)(39)(C)(ii) provides that section 101(g)(3)(D) (relating to the limitation on the exclusion of periodic payments) does
not apply.
4
Section 401(a)(39)(C) states that coverage does not provide meaningful financial assistance unless benefits are adjusted for inflation and consumer protections are provided, including pro-
tection in the event the coverage is terminated.
5
Section 402(l)(1) generally provides a limited exclusion from gross income for distributions from an eligible employer plan that is a governmental plan (as defined in § 414(d)) that are paid
directly to an accident or health plan or a qualified long‑term care insurance contract for health or long‑term care insurance premiums of an eligible retired public safety officer, his or her
spouse, or his or her dependents.

Bulletin No. 2026–24 1573 June 8, 2026
mation as the Secretary may require that is
included in the filing of the coverage prod-
uct with the applicable State authority.
Section 334(b) of the SECURE 2.0
Act made several conforming amend-
ments to the Code to apply the rules
in section 401(a)(39) to other types of
defined contribution plans. As amended,
section 403(a)(6) provides that an annu-
ity contract will not fail to be subject to
section 403(a) solely by reason of allow-
ing distributions to which section 401(a)
(39) applies. Qualified long‑term care
distributions are also treated as permit-
ted distributions under amended sec-
tions 401(k)(2)(B)(i)(VII), 403(a)(6),
403(b)(7)(A)(i)(VII), 403(b)(11)(E), and
457(d)(1)(A)(v).
2. Exception to the 10% Additional Tax
under Section 72(t)(2)(N)
Section 72(t)(1) generally imposes
a 10% additional tax on a distribution
from a qualified retirement plan
6
unless
the distribution qualifies for one of the
exceptions to the 10% additional tax listed
in section 72(t)(2). Section 334(c) of the
SECURE 2.0 Act added section 72(t)(2)
(N), which generally provides that the
10% additional tax on early distributions
does not apply to qualified long‑term care
distributions described in section 401(a)
(39).
7
Although the 10% additional tax
does not apply, a qualified long‑term care
distribution is generally includible in gross
income. Section 72(t)(2)(N)(iii) provides
that qualified long‑term care distributions
are not treated as eligible rollover distri-
butions for purposes of sections 401(a)
(31), 402(f), and 3405.
3. Reporting Requirements under
Section 6050Z
Section 334(d) of the SECURE 2.0
Act added section 6050Z, which contains
reporting requirements relating to qual-
ified long‑term care distributions. Sec-
tion 6050Z(a) provides that any issuer
of certified long‑term care insurance that
provides a long-term care premium state-
ment with respect to any purchaser pur-
suant to section 401(a)(39)(E) for a cal-
endar year must make a return according
to forms or regulations prescribed by the
Secretary. The return must be made no
later than February 1 of the succeeding
calendar year and set forth the following
with respect to each purchaser:
• Name and taxpayer identification
number of the issuer,
• Statement that the coverage is for
certified long‑term care insurance (as
defined in section 401(a)(39)(C)),
• Name of the owner of the coverage,
• Identification of the individual cov-
ered and the individual’s relationship
to the owner,
• Premiums paid for the coverage for
the calendar year, and
• Any other information that the Secre-
tary may require.
Section 6050Z(b) provides that the
issuer required to make a return under
section 6050Z(a) must furnish a written
statement to each individual whose name
is required to be set forth on the return
in section 6050Z(a). The written state-
ment must be provided to the individual
or individuals on or before January 31 of
the year following the calendar year for
which the return in section 6050Z(a) was
required to be made. The written state-
ment must include the name, address, and
phone number of the issuer of the contract
or coverage, and the aggregate amount
of premiums and charges paid under the
contract or coverage covering the insured
individual during the calendar year.
Section 6050Z(c) provides that, in the
case of contracts or coverage covering
more than one insured, the return and
statement required by section 6050Z(a)
and (b) should identify only the portion of
the premium that is properly allocable to
the insured in respect of whom the return
or the statement is made.
Section 6050Z(d) provides that, if any
individual to whom a return is required
to be furnished under section 6050Z(b)
requests that such a return be furnished
at any time before the close of the calen-
dar year, the person required to make the
return under section 6050Z(b) (that is,
the issuer of the certified long‑term care
insurance) must comply with the request
and must furnish to the Secretary at such
time a copy of the return so provided.
III. GUIDANCE ON SECTION 334
OF THE SECURE 2.0 ACT
RELATING TO QUALIFIED
LONG-TERM CARE
DISTRIBUTIONS
Questions and Answers Relating to
Issuers of Certified Long‑Term Care
Insurance
Issuer Disclosure
Q. A-1: What must be included in the
disclosure to the Secretary, as required in
section 401(a)(39)(E)(iii)?
A. A-1: Section 401(a)(39)(E)(iii) pro-
vides that a long-term care premium state-
ment will be accepted only if an Issuer
Disclosure has been filed with the Secre-
tary for the specific coverage product to
which the statement relates. For purposes
of this notice, the Issuer Disclosure must
be filed with the IRS.
8
The Issuer Disclo-
sure must identify the issuer, type of cov-
erage, and such other information as the
Secretary may require that is included in
the filing of the product with the applica-
ble State authority.
The Department of the Treasury (Trea-
sury Department) and the Internal Rev-
enue Service (IRS) recognize that there
should be a balance between providing
adequate disclosure to satisfy the appli-
cable reporting requirement and mini-
mizing the burdens for issuers that must
file an Issuer Disclosure, especially since
long-term care insurance generally is
6
For purposes of section 72(t), the term “qualified retirement plan,” as defined in section 4974(c), means a plan described in section 401(a) that includes a trust exempt from tax under
section 501(a), an annuity plan described in section 403(a), an annuity contract described in section 403(b), an individual retirement account described in section 408(a), or an individual
retirement annuity described in section 408(b). Note that an IRA, which includes an individual retirement account described in section 408(a) and an individual retirement annuity described
in section 408(b), is not a plan eligible to make qualified long‑term care distributions under section 401(a)(39).
7
If a qualified long‑term care distribution relates to coverage for a spouse, and the employee and the employee’s spouse file separate returns, the exception to the 10% additional tax under
section 72(t)(2)(N) does not apply. See section 72(t)(2)(N)(ii).
8
Section 7701(a)(11)(B) provides that the term “Secretary” means the Secretary of the Treasury or his delegate. Section 7701(a)(12)(A)(i) defines delegate to include any agency of the
Treasury Department, which includes the IRS.

June 8, 2026 1574 Bulletin No. 2026–24
highly regulated by States. To satisfy the
requirements of section 401(a)(39)(E)
(iii), an issuer must submit an Issuer Dis-
closure to the IRS, for each type of cov-
erage. (in accordance with the submission
procedures described in Q&A A-2 of this
notice).
The Issuer Disclosure must include the
following information:
1. Contact information for the issuer,
including the name, address, and taxpayer
identification number. The issuer’s contact
information must also include the name
and telephone number of a person to con-
tact at the issuer.
2. A general description of the type of
long-term care coverage provided.
3. A statement that the coverage offered
is certified long‑term care insurance (as
defined in section 401(a)(39)(C)).
4. A statement that the coverage offered
has been filed with and approved by a
State regulatory authority, including the
identity of the State regulatory authority
that approved the coverage.
5. The following penalties of perjury
declaration that is signed by the issuer:
“Under penalties of perjury, I declare
that I have examined this disclosure to
the IRS, and, to the best of my knowl-
edge and belief, the facts presented in
this disclosure are true, correct, and
complete.”
Additional information on the content
requirements for the Issuer Disclosure,
including any future updates to the con-
tent requirements, will be posted on the
IRS.gov website at https://www.irs.gov/
retirement-plans-issuer-disclosures-certi-
fied‑long‑term‑care‑insurance.
Q. A-2: What are the procedures to
submit an Issuer Disclosure to the IRS?
A. A-2: To satisfy the disclosure
requirement in section 401(a)(39)(E)(iii),
the issuer must submit an Issuer Disclo-
sure that satisfies the requirements in
Q&A A-1 of this notice to the IRS at the
following fax number: (855) 224-1311
(toll-free number). On the cover sheet,
please include the following language,
“Issuer Disclosure to satisfy the reporting
requirement in Code section 401(a)(39)
(E)(iii).”
Once an Issuer Disclosure is received
at the IRS, it will be reviewed for its com-
pleteness. If information is missing, the
IRS will communicate by letter with the
issuer’s contact person listed in the Issuer
Disclosure to obtain the missing informa-
tion. The issuer will have 21 calendar days
from the date of this letter to provide the
requested information. If the Issuer Dis-
closure is complete, the IRS will send the
issuer an acknowledgment letter indicat-
ing that the Issuer Disclosure satisfied the
requirements in section 401(a)(39)(E)(iii).
The issuer should retain the letter acknowl-
edging the IRS’s receipt of the Issuer Dis-
closure for its records. After receiving
the acknowledgment letter, the issuer is
then permitted to file a long‑term care
premium statement with a plan adminis-
trator of a defined contribution plan upon
the request of a participant in the defined
contribution plan. If there are any changes
to the information required to be provided
in the Issuer Disclosure, as described in
Q&A‑1 of this notice, the issuer must file
an updated Issuer Disclosure with the IRS,
following the procedures in this Q&A-2.
Additional information on the
procedures for submitting an Issuer
Disclosure to the IRS, including any
future updates to the Issuer Disclosure
procedures, will be posted on the IRS.gov
website at https://www.irs.gov/retirement-
plans/issuer-disclosures-certified-long-
term-care-insurance.
Q. A-3: When must an issuer submit an
Issuer Disclosure to the IRS?
A. A-3: There is no general deadline
for submitting an Issuer Disclosure to the
IRS. However, an issuer must submit an
Issuer Disclosure to the IRS and receive
an acknowledgment letter before the
issuer can file a long‑term care premium
statement with a defined contribution plan.
Long-Term Care Premium Statement
Q. A-4: What is a “long-term care pre-
mium statement”?
A. A-4: A “long-term care premium
statement” is a statement provided by an
issuer to a defined contribution plan at
the request of the owner of the coverage.
Section 401(a)(39)(E)(i) provides that no
distribution from a plan will be treated
as a qualified long‑term care distribution
unless a long-term care premium state-
ment with respect to the employee has
been filed with the plan. The owner of the
coverage will request, on a calendar year
basis, that the issuer send a long-term care
premium statement to the defined contri-
bution plan.
Section 401(a)(39)(E)(ii) sets forth
the information to be included in the
long-term care premium statement. In
addition to certain specified information,
section 401(a)(39)(E)(ii)(VI) provides
that a long-term care premium statement
should also include any other information
as the Secretary may require.
Q. A-5: What must an issuer include in
a long-term care premium statement that
will be filed with a defined contribution
plan?
A. A-5: In order to satisfy the require-
ments in section 401(a)(39)(E)(ii), a
long-term care premium statement must
include the following information:
1. Name and taxpayer identification
number of the issuer.
2. Statement that the coverage is certi-
fied long‑term care insurance (as defined
in section 401(a)(39)(C).
3. Identification of the employee as the
owner of the coverage.
4. Identification of the individual cov-
ered and the individual’s relationship to
the employee.
5. Premiums owed for the coverage for
the calendar year.
6. Pursuant to section 401(a)(39)(E)
(ii)(VI), a statement that the issuer has
satisfied the Issuer Disclosure require-
ment in section 401(a)(39)(E)(iii) and
Q&As A-1 through A-3 of this notice
(including any updates posted on the
IRS.gov website at https://www.irs.gov/
retirement-plans-issuer-disclosures-certi-
fied‑long‑term‑care‑insurance.
Q. A‑6: Where should an issuer file a
long-term care premium statement?
A. A-6: If an employee requests from
an issuer a long-term care premium state-
ment for the purpose of obtaining a quali-
fied long‑term care distribution, the issuer
will file the long‑term care premium state-
ment with the applicable defined contribu-
tion plan identified by the employee. An
issuer may ask the employee for various
information needed to provide the state-
ment, including the name and current
mailing address of the applicable defined
contribution plan, the name and contact
information of the plan administrator,
whether the applicable defined contribu-
tion plan offers qualified long‑term care
distributions as a distribution option, the

Bulletin No. 2026–24 1575 June 8, 2026
employee’s name and contact informa-
tion, and, if the employee is not the cov-
ered individual, the name of the covered
individual and his or her relationship to
the employee. An issuer is permitted to
rely on such information provided by the
employee.
Return & Reporting - Form 1099-LPS
Q. A-7: Are issuers of long-term care
premiums statements required to report
premiums paid to the IRS?
A. A-7: Yes. Pursuant to sec-
tion 6050Z(a), any issuer of certified
long‑term care insurance that files a
long-term care premium statement with
an applicable defined contribution plan
for a calendar year must make a return to
the IRS using Form 1099-LPS, Long-Term
Care Premiums Paid Statement, on which
the issuer will report the long-term care
premiums paid for the calendar year.
Form 1099‑LPS must be filed with the
IRS no later than February 1 of the calen-
dar year following the calendar year the
long-term care premium statement was
filed with the plan. For example, in May
2027, Issuer A files a qualified long‑term
care premium statement with Employee C’s
section 401(k) plan. Issuer A is required to
file Form 1099‑LPS with the IRS no later
than February 1, 2028.
Q. A-8: Are issuers of long-term care
premium statements required to do any
other reporting under section 6050Z?
A. A-8: Yes. Pursuant to sec-
tion 6050Z(b), an issuer that is required
to make a return under section 6050Z(a)
must also furnish a written statement to
each individual whose name is required
to be set forth on the Form 1099-LPS.
Thus, the issuer will be required to furnish
a written statement to the employee (and
another written statement to the insured if
the insured is not the employee).
The written statement must be pro-
vided to the individual (or individuals) on
or before January 31 of the year in which
the Form 1099‑LPS is required to be filed
with the IRS. Using the same facts in the
example in Q&A A-7 of this notice, in
May 2027, Issuer A files a long‑term care
premium statement with Employee C’s
section 401(k) plan. Issuer A filed
Form 1099-LPS with the IRS no later
than February 1, 2028. Employee C was
listed on that Form 1099-LPS. Thus,
Issuer A will need to send Copy B of the
Form 1099-LPS to Employee C no later
than January 31, 2028.
Q. A-9: What are the special reporting
rules that apply in the case of contracts or
coverage covering more than one insured?
A. A-9: In the case of contracts or cov-
erage covering more than one insured,
each return required by section 6050Z(a)
(that is, Form 1099-LPS) and each state-
ment required by section 6050Z(b) should
identify only the portion of the premium
that is properly allocable to the insured.
Q. A-10: How can an issuer sat-
isfy the reporting requirement in sec-
tion 6050Z(d)?
A. A-10: Section 6050Z(d) provides
that, if any individual to whom a return
is required to be furnished under sec-
tion 6050Z(b) requests that such a return
be furnished at any time before the close
of the calendar year, the person required
to make the return under section 6050Z(b)
must comply with such request and must
furnish to the Secretary at such time a
copy of the return so provided.
Except as provided in Q&A A-11 of this
notice, if an individual requests a Form
1099-LPS before the close of the calendar
year, then, to comply with the requirements
in this Q&A A-10 and section 6050Z(d),
the issuer must furnish the Form 1099-LPS
to the individual within a reasonable period
of time after the request is made. At the
same time, the issuer must also furnish to
the IRS a copy of the Form 1099-LPS pro-
vided to the individual. However, the issuer
will still be required to satisfy the reporting
requirements in section 6050Z(a) and (b)
for the calendar year for which the return is
required to be made.
Q. A-11: In lieu of satisfying the
reporting requirements in Q&A A-10 of
this notice, is there an alternative way an
issuer can satisfy the reporting require-
ments in section 6050Z(d)?
A. A-11: Yes. Notwithstanding
Q&A A-10 of this notice, if an issuer sat-
isfies the requirements in this Q&A A‑11,
the issuer will be treated as satisfying the
requirements in section 6050Z(d). An
issuer will satisfy the requirements of
this Q&A A-11 if the issuer provides the
individual requesting a return before the
close of the calendar year with the name,
address, and phone number of the contact
person for the issuer of the contract or cov-
erage, as well as providing the aggregate
amount of premiums and charges paid
under the contract covering the insured
as of the date of the request. This infor-
mation can be provided to the individual
either on an updated copy of the long-term
care premium statement or another state-
ment from the issuer, such as an account
statement or a bill. If the issuer satisfies
the requirements in this Q&A A-11, the
issuer will be treated as providing both the
individual and the IRS the return required
in section 6050Z(d). However, the issuer
will still be required to satisfy the report-
ing requirements in section 6050Z(a) and
(b) for the calendar year for which the
return is required to be made.
Questions and Answers Relating to
Plan Administrators Making and
Individuals Receiving Qualified
Long‑Term Care Distributions
Q. B‑1: Is a defined contribution plan
required to permit qualified long‑term care
distributions under section 401(a)(39)?
A. B‑1: No. It is optional for a defined
contribution plan to permit qualified
long-term care distributions pursuant to
section 401(a)(39). Plan amendments
adopted to permit qualified long‑term care
distributions are discretionary amendments
for purposes of the plan amendment rules.
Q. B-2: What is the deadline for adopt-
ing plan amendments to permit qualified
long-term care distributions?
A. B-2: The deadline to amend a
defined contribution plan that is not a
governmental plan, a section 403(b) plan
maintained by a public school, or an appli-
cable collectively bargained plan, to per-
mit qualified long‑term care distributions,
is December 31, 2027.
9
The deadline to
amend a defined contribution plan that is
9
Q&A J‑1 of Notice 2024‑02, 2024‑2 IRB 316, sets forth the general deadlines for a plan sponsor to amend its eligible retirement plan for required and discretionary amendments to reflect the
SECURE 2.0 Act. This notice extends the deadline for a plan sponsor of a defined contribution plan that is not a governmental plan, a section 403(b) plan maintained by a public school, or
an applicable collectively bargained plan, to amend its plan to permit qualified long‑term care distributions from December 31, 2026, to December 31, 2027. The deadlines to amend defined
contribution plans that are applicable collectively bargained plans or governmental plans remain as provided in Notice 2024-02.

June 8, 2026 1576 Bulletin No. 2026–24
an applicable collectively bargained plan,
to permit qualified long‑term care distri-
butions, is December 31, 2028. The dead-
line to amend a defined contribution plan
that is a or governmental plan, to permit
qualified long‑term care distributions, is
December 31, 2029.
Q. B‑3: What is a qualified long‑term
care distribution?
A. B‑3: A qualified long‑term care dis-
tribution is a distribution made during the
taxable year that does not exceed, in the
aggregate, the least of any of the follow-
ing:
1. The amount paid by or assessed to
the employee during the taxable year for,
or with respect to, certified long‑term care
insurance for the employee or the employ-
ee’s spouse.
2. An amount equal to 10% of the pres-
ent value of the vested accrued benefit of
the employee under the plan.
3. $2,600 (as adjusted for inflation for
2026).
10
No distribution will be treated as a qual-
ified long‑term care distribution unless a
long-term care premium statement with
respect to the employee has been filed
with the plan. The long-term care pre-
mium statement is considered supporting
documentation for the employee’s request
for a qualified long‑term care distribution.
Q. B‑4: Do qualified long‑term care
distributions from a defined contribution
plan satisfy the distribution requirements
in sections 401(k)(2)(B)(i), 403(b)(7)(A)
(i), 403(a)(6), 403(b)(11), and 457(d)(1)
(A)?
A. B‑4: Yes. Qualified long‑term
care distributions satisfy the distribution
requirements for qualified cash or deferred
arrangements under section 401(k)(2)
(B)(i)(VII), annuity contracts under sec-
tion 403(a)(6), custodial accounts under
section 403(b)(7)(A)(i)(VII), annuity con-
tracts under section 403(b)(11)(E), and
eligible governmental deferred compen-
sation plans under section 457(d)(1)(A)
(v). Thus, for example, an employer may
expand the distribution options under its
section 401(k) plan to allow an amount
attributable to elective, qualified nonelec-
tive, qualified matching, or safe harbor
contributions to be distributed as a qual-
ified long‑term care distribution.
Q. B-5: Does an individual have an
extended 3-year repayment period to
repay a qualified long‑term care distribu-
tion to a retirement plan?
A. B-5: No. Unlike certain section 72(t)
permitted distributions, which can be
repaid within a 3-year period beginning
on the day after the date on which the
distribution was received,
11
neither sec-
tion 72(t)(2)(N) nor section 401(a)(39)
provides that an amount distributed pur-
suant to section 401(a)(39) may be repaid
to a retirement plan within such a 3-year
period. Thus, a qualified long‑term care
distribution is not eligible for extended
3-year repayment to a retirement plan.
Q. B‑6: Is a qualified long‑term care
distribution treated as an eligible rollover
distribution for purposes of the direct roll-
over rules, section 402(f) notice require-
ments, and the mandatory withholding
rules?
A. B‑6: No. A qualified long‑term care
distribution is not treated as an eligible
rollover distribution for purposes of the
direct rollover rules under section 401(a)
(31), the notice requirement under sec-
tion 402(f), and the mandatory withhold-
ing rules under section 3405. See gener-
ally section 72(t)(2)(N)(iii).
Thus, a defined contribution plan is not
required to offer an individual a direct roll-
over with respect to a qualified long‑term
care distribution. In addition, a plan
administrator is not required to provide
a section 402(f) notice. Finally, the plan
administrator or payor of the qualified
long-term care distribution is not required
to withhold an amount equal to 20% of
the distribution, as generally is required
under section 3405(c)(1). However, a
qualified long‑term care distribution is
subject to the withholding requirements of
section 3405(b) and § 35.3405‑1T of the
withholding tax regulations.
Q. B-7: Is the plan administrator of a
defined contribution plan permitted to rely
on an issuer’s statement in the long-term
care premium statement that an Issuer
Disclosure satisfying the requirements of
section 401(a)(39)(E)(iii) and Q&As A-1
through A-3 of this notice has been made
to the IRS?
A. B-7: Yes. In determining whether
an employee is eligible for a qualified
long-term care distribution, the plan
administrator of an applicable eligible
retirement plan is permitted to rely on the
issuer’s statement in the long-term care
premium statement that an Issuer Disclo-
sure has been made to the IRS that sat-
isfies the requirements of section 401(a)
(39)(E)(iii) and Q&As A-1 through A-3
of this notice (including any updates
posted on the IRS.gov website at https://
www.irs.gov/retirement-plans-issuer-dis-
closures-certified-long-term-care-insur-
ance.
Q. B-8: Is the plan administrator of a
defined contribution plan permitted to rely
on an issuer’s statement in the long-term
care premium statement that the insurance
coverage is certified long‑term care insur-
ance, as defined in section 401(a)(39)(C)?
A. B-8: Yes. In determining whether
an employee is eligible for a qualified
long-term care distribution, the plan
administrator of a defined contribution
plan is permitted to rely on the issu-
er’s statement in the long-term care pre-
mium statement that the coverage for the
employee or the employee’s spouse is for
certified long‑term care insurance.
Q. B-9: Is the plan administrator of a
defined contribution plan permitted to
rely on the information provided on the
long-term care premium statement in
making a qualified long‑term care distri-
bution?
A. B-9: Yes. The plan administrator
of a defined contribution plan is permit-
ted to rely on the information provided
on the long-term care premium statement
filed with the plan in making a quali-
fied long‑term care distribution to an
employee. For example, in making a qual-
ified long‑term care distribution, the plan
administrator of a defined contribution
plan is permitted to rely on the statement
made by the issuer as to the amount of the
premiums owed for the coverage in the
calendar year.
Q. B-10: What are the reporting require-
ments for a payor of a defined contribution
10
For an explanation of the adjustment for inflation, see footnote 2 of this notice.
11
Certain section 72(t) permitted distributions are permitted to be repaid to an eligible retirement plan within this 3‑year period. See, e.g., section 72(t)(2)(H)(v)(I) (qualified birth or adoption
distributions), section 72(t)(2)(I)(vi) (emergency personal expense distributions), and section 72(t)(2)(K)(v)( domestic abuse victim distributions).

Bulletin No. 2026–24 1577 June 8, 2026
plan making a qualified long‑term care
distribution?
A. B-10: The payment of a quali-
fied long‑term care distribution to an
employee must be reported by the payor
on Form 1099-R, Distributions from
Pensions, Annuities, Retirement or Prof-
it-Sharing Plans, IRAs, Insurance Con-
tracts, etc.
Q. B‑11: If a defined contribution plan
does not permit qualified long‑term care
distributions, may an employee treat an
otherwise permissible distribution as a
qualified long‑term care distribution?
A. B-11: No. As stated in Q&A B-1, a
defined contribution is not required to per-
mit qualified long‑term care distributions.
If a defined contribution plan does not per-
mit qualified long‑term care distributions,
then the exception to the 10% additional
tax for qualified long‑term care distribu-
tions will not apply to an employee’s dis-
tribution from a defined contribution plan,
even if that distribution is used to pay for
long-term care insurance.
12

IV. PAPERWORK REDUCTION ACT
The collection of information con-
tained in this notice has been submitted to
the Office of Management and Budget in
accordance with the Paperwork Reduction
Act (PRA) (44 U.S.C. 3507) under control
number 1545‑2317 for qualified long‑term
care distributions, control number
1545-NEW for the reporting requirements
under Form 1099-LPS, and control num-
ber 1545-0119 for the reporting require-
ments under Form 1099-R. 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 notice are in Q&As A-1 through A-6
of this notice. The information collection
requirements in Q&As A-1 through A-6 of
this notice will be submitted to OMB for
review and approval in accordance with
5 CFR 1320.10. The collection of infor-
mation in Q&As A-7 through A-11 of this
notice will be addressed in connection
with the Form 1099-LPS under the control
number 1545-NEW.
Pursuant to section 72(t)(2)(N), the
10% additional tax on early distributions
does not apply to qualified long‑term care
distributions described in section 401(a)
(39). As required by section 401(a)(39)(E)
(iii), Q&As A-1 through A-3 of this notice
set forth the requirements of the Issuer
Disclosure to be filed with the Secretary
for the specific coverage product to which
the long-term care premium statement
relates. Q&A A-4 through A-6 of this
notice provides guidance on the long-term
care premium statement, including what
an issuer must include in the long-term
care premium statement and the proce-
dures for filing a long‑term care premium
statement with an applicable defined con-
tribution plan identified by the employee
requesting qualified long‑term care distri-
butions.
Section 334 of the SECURE 2.0 Act
is effective for distributions made after
December 29, 2025. The IRS does not
have all the data necessary for determin-
ing paperwork for qualified long‑term
care distributions. At this point, the IRS
does not know how many defined con-
tribution plans will permit these distribu-
tions or how many employees will request
qualified long‑term care distributions.
Therefore, the paperwork burden is based
on an estimated range of the number of
employees who would apply for a qual-
ified long‑term care distribution from a
defined contribution plan that would per-
mit such distributions.
The collection of information in Q&As
A-1 through A-6 is required to obtain a
benefit. The likely respondent is an issuer
of certified long‑term care insurance that
will file a long‑term care premium state-
ment with an applicable defined contribu-
tion plan.
Estimated total annual reporting bur-
den: 225 to 450 hours.
Estimated average annual burden per
respondent: 3 hours.
Estimated number of respondents: 75
to 150 respondents.
Estimated frequency of responses: 1
per request for a long-term care premium
statement from a policyholder to be filed
with a defined contribution plan for the
payment of qualified long‑term care dis-
tributions.
Books or records relating to a collec-
tion of information must be retained as
long as their contents may become mate-
rial in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential, as
required by section 6103 of the Code.
V. EFFECT ON OTHER
DOCUMENTS
Q&A J‑1 of Notice 2024‑02 is modified
by extending the deadline for a plan spon-
sor of a defined contribution plan that is
not a governmental plan, a section 403(b)
plan maintained by a public school, or an
applicable collectively bargained plan, to
amend its eligible retirement plan to per-
mit qualified long‑term care distributions
to December 31, 2027.
VI. DRAFTING INFORMATION
The principal authors of this notice
are Pamela R. Kinard and Naomi Lehr
of the Office of Associate Chief Counsel
(Employee Benefits, Exempt Organiza-
tions, and Employment Taxes). For fur-
ther information regarding this notice,
please contact Ms. Naomi Lehr at (202)
317-4102, or Ms. Pamela Kinard at (202)
317-6000 (not toll-free numbers).
12
Previous guidance has provided that individuals may treat certain other types of permissible distributions (for example, a hardship distribution) as a section 72(t) permitted distribution for
purposes of the exception to the 10% additional tax if that individual otherwise meets the requirements of the section 72(t) permitted distribution even though the plan does not permit them.
See, e.g., Notices 2024‑02 and 2024‑55, 2024‑38 IRB 31. However, that same treatment is not available for qualified long‑term care distributions because a plan that does not permit qualified
long-term care distributions would not accept a long-term care premium statement from the issuer. Thus, the requirement under 401(a)(39)(E)(i) that a long-term care premium statement with
respect to the employee be filed with the plan would not be met.

Bulletin No. 2026–24 i June 8, 2026
Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the
effect:
Amplified describes a situation where
no change is being made in a prior pub-
lished position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus,
if an earlier ruling held that a principle
applied to A, and the new ruling holds that
the same principle also applies to B, the
earlier ruling is amplified. (Compare with
modified, below).
Clarified is used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confu-
sion. It is not used where a position in a
prior ruling is being changed.
Distinguished describes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modified is used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
with amplified and clarified, above).
Obsoleted describes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transactions.
This term is most commonly used in a ruling
that lists previously published rulings that
are obsoleted because of changes in laws or
regulations. A ruling may also be obsoleted
because the substance has been included in
regulations subsequently adopted.
Revoked describes situations where the
position in the previously published ruling
is not correct and the correct position is
being stated in a new ruling.
Superseded describes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a
period of time in separate rulings. If the
new ruling does more than restate the sub-
stance of a prior ruling, a combination of
terms is used. For example, modified and
superseded describes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is
self contained. In this case, the previously
published ruling is first modified and then,
as modified, is superseded.
Supplemented is used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rul-
ings in the series.
Suspended is used in rare situations
to show that the previous published rul-
ings will not be applied pending some
future action such as the issuance of new
or amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.
Abbreviations
The following abbreviations in current
use and formerly used will appear in
material published in the Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.
—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.

June 8, 2026 ii Bulletin No. 2026–24
Numerical Finding List
1
Bulletin 2026–24
Announcements:
2026-1, 2026-04 I.R.B. 402
2026-2, 2026-05 I.R.B. 447
2026-3, 2026-06 I.R.B. 518
2026-4, 2026-06 I.R.B. 533
2026-5, 2026-07 I.R.B. 540
2026-6, 2026-10 I.R.B. 634
2026-7, 2026-11 I.R.B. 697
2026-8, 2026-16 I.R.B. 813
2026-9, 2026-18 I.R.B. 881
2026-10, 2026-23 I.R.B. 1569
AOD:
2026-1, 2026-23 I.R.B. 1556
Notices:
2026-2, 2026-02 I.R.B. 304
2026-3, 2026-02 I.R.B. 307
2026-5, 2026-02 I.R.B. 309
2026-6, 2026-02 I.R.B. 313
2026-1, 2026-04 I.R.B. 365
2026-8, 2026-04 I.R.B. 368
2026-10, 2026-04 I.R.B. 378
2026-11, 2026-06 I.R.B. 491
2026-12, 2026-06 I.R.B. 496
2026-13, 2026-06 I.R.B. 499
2026-9, 2026-07 I.R.B. 534
2026-7, 2026-11 I.R.B. 637
2026-14, 2026-11 I.R.B. 654
2026-15, 2026-11 I.R.B. 658
2026-16, 2026-11 I.R.B. 685
2026-17, 2026-12 I.R.B. 698
2026-4, 2026-13 I.R.B. 726
2026-19, 2026-15 I.R.B. 797
2026-20, 2026-15 I.R.B. 800
2026-22, 2026-15 I.R.B. 802
2026-23, 2026-15 I.R.B. 804
2026-24, 2026-17 I.R.B. 835
2026-25, 2026-17 I.R.B. 836
2026-26, 2026-18 I.R.B. 878
2026-27, 2026-21 I.R.B. 1502
2026-29, 2026-22 I.R.B. 1537
2026-30, 2026-22 I.R.B. 1538
2026-31, 2026-23 I.R.B. 1562
2026-34, 2026-23 I.R.B. 1565
2026-33, 2026-24 I.R.B. 1572
Proposed Regulations:
REG-101952-24, 2026-03 I.R.B. 345
REG-110519-25, 2026-03 I.R.B. 353
REG-132251-11; REG-134219-08,
2026-03 I.R.B. 358
Proposed Regulations:—Continued
REG-103430-24, 2026-05 I.R.B. 447
REG-112829-25, 2026-05 I.R.B. 452
REG-113515-25, 2026-05 I.R.B. 455
REG-121244-23, 2026-09 I.R.B. 579
REG-105064-25, 2026-13 I.R.B. 735
REG-108921-25, 2026-13 I.R.B. 756
REG-117002-25, 2026-13 I.R.B. 761
REG-117270-25, 2026-13 I.R.B. 772
REG-117298-21, 2026-14 I.R.B. 784
REG-114499-25, 2026-18 I.R.B. 883
REG-113229-25, 2026-19 I.R.B. 900
REG-108706-25, 2026-21 I.R.B. 1508
REG-119294-25, 2026-21 I.R.B. 1509
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
2026-6, 2026-02 I.R.B. 314
2026-7, 2026-02 I.R.B. 316
2026-8, 2026-04 I.R.B. 380
2026-9, 2026-04 I.R.B. 393
2026-10, 2026-04 I.R.B. 394
2026-12, 2026-07 I.R.B. 535
2026-13, 2026-09 I.R.B. 563
2026-11, 2026-12 I.R.B. 707
2026-15, 2026-13 I.R.B. 729
2026-16, 2026-13 I.R.B. 733
2026-17, 2026-15 I.R.B. 805
2026-19, 2026-19 I.R.B. 899
2026-14, 2026-20 I.R.B. 910
2026-21, 2026-22 I.R.B. 1538
2026-22, 2026-22 I.R.B. 1541
2026-23, 2026-22 I.R.B. 1542
Revenue Rulings:
2026-1, 2026-02 I.R.B. 299
2026-2, 2026-03 I.R.B. 342
2026-3, 2026-06 I.R.B. 485
2026-4, 2026-06 I.R.B. 487
2026-5, 2026-08 I.R.B. 542
2026-6, 2026-11 I.R.B. 635
2026-7, 2026-15 I.R.B. 791
2026-8, 2026-16 I.R.B. 812
2026-9, 2026-19 I.R.B. 897
2026-10, 2026-22 I.R.B. 1515
2026-11, 2026-24 I.R.B. 1570
Treasury Decisions:
10042, 2026-03 I.R.B. 320
10041, 2026-04 I.R.B. 360
10039, 2026-05 I.R.B. 403
10040, 2026-05 I.R.B. 416
Treasury Decisions:—Continued
10043, 2026-15 I.R.B. 793
10044, 2026-18 I.R.B. 840
10045, 2026-21 I.R.B. 1491
10047, 2026-21 I.R.B. 1494
10046, 2026-22 I.R.B. 1512
10048, 2026-23 I.R.B. 1558
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. 2026–24 iii June 8, 2026
Finding List of Current Actions on
Previously Published Items
1
Bulletin 2026–24
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
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