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Internal Revenue Bulletin:  2015-4 

January 26, 2015 


Rev. Rul. 2015–1Rev. Rul. 2015–1

Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for January 2015.

Notice 2015–2Notice 2015–2

This notice provides a special administrative procedure that allows employers that treated transit benefits in excess of $130 per month per employee as wages in 2014 and have not yet filed their fourth quarter Form 941 for 2014 to make necessary corrections on their fourth quarter Form 941.

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