With the issuance of Notice 2022-30, it is necessary to update the second paragraph of the Schedule A, line 9b, instructions for Form 8991. The second paragraph is revised as follows. A taxpayer meets the reporting requirement of Regulations sections 1.59A-6(b)(2) and 1.6038A-2(b)(7)(ix) by entering the amount on line 9b. For tax years beginning in or after 2025, a taxpayer will also need to provide a representation that all payments satisfy the requirements of Regulations section 1.59A-6(b)(2) and meet the reporting requirements of Regulations section 1.59A-6(b)(2) and 1.6038A-2(b)(7)(ix).