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APMA Solicits Comments on New APA Template

The IRS’s Advance Pricing and Mutual Agreement Program (APMA) is soliciting comments on a proposed revision to the template for advance pricing agreements (APAs). Copies of the proposed revision may be requested as directed in the last paragraph below. This revision reflects a substantial change from prior templates. Comments should be submitted by October 31, 2017, as directed in the last paragraph below.


The revision is intended to:


  • Facilitate quicker and more accurate drafting of APAs

  • Provide more guidance to taxpayers in preparing the proposed draft APA that is required as part of an APA Request

  • Facilitate APMA’s review of draft APAs

  • Facilitate the Mutual Agreement process for bilateral and multilateral APAs


    To achieve these goals, the template presents menus of options for selection. These options cover a wide range of situations, to minimize the need for custom drafting and negotiation over the text of the APA.


    The template also includes:


  • A large table of defined terms

  • Greater detail on certain topics such as financial statements, conforming adjustments, and the early termination of an APA

  • Certain identified options that will require special justification by a taxpayer that proposes to use them


    Further, Appendix A (addressing covered issues, covered methods, income reporting, and conforming adjustments) and Appendix B (addressing critical assumptions) are written to be easily adapted for use in a competent authority Mutual Agreement if a treaty partner is willing to use them.


The proposed template is more comprehensive, and as a result is longer than previously published templates. To help taxpayers become comfortable with the template, it is accompanied by detailed instructions, and a filled-in example supplemented by explanatory comments. The template will also serve as a roadmap for taxpayers of possible issues and approaches in drafting an APA.


The template is intended for use with APAs requested under Rev. Proc. 2015-41 and contains certain changes to conform to that revenue procedure.


Microsoft Word and Adobe PDF files for both the template and filled-in example may be requested to, with the subject line “request”. Comments should be directed to by October 31, 2017, with the subject line “comments”. Comments should be in narrative form rather than as a markup. Comments referencing particular pages of the template or example should follow the pagination of the Adobe PDF files.