Major tax reform was approved by Congress in the Tax Cuts and Jobs Act (TCJA) on December 22, 2017. The IRS is implementing this major tax legislation that will affect both individuals and businesses. We will provide information and guidance to taxpayers, businesses and the tax community as it becomes available.
- Rev Proc. 2023-11, Changes in accounting periods and in methods of accounting PDF
- Rev. Proc. 2023-08, Methods of accounting for specified research or experimental expenditures PDF
- Rev. Proc. 2022-43, 2023 Qualified Intermediary Agreement PDF
- Rev. Proc. 2022-9, Changes in accounting periods and methods of accounting PDF
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Rev. Proc. 2021-35, Automatic consent to change methods of accounting PDF (modifies Rev. Proc. 2013-26)
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Rev. Proc. 2021-34, Automatic consent to change methods of accounting PDF (modifies Rev. Proc. 2019-43, 2019-48 I.R.B. 1107)
- Rev. Proc. 2021-11, Wage limitation for the section 199A(g) deduction PDF
- Rev. Proc. 2021-09, Safe Harbor for Certain Skilled Nursing Facilities PDF
- Rev. Proc. 2020-50, Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017 PDF
- Rev. Proc. 2020-39, Corporate tax rate - normalization, public utilities PDF
- Rev. Proc. 2020-25, Guidance allowing a taxpayer to change its depreciation under section 168 for certain qualified improvement property PDF
- Rev. Proc. 2020-22, Tax Relief Regarding the Business Interest Expense Deduction Limitation PDF
- Rev. Proc. 2020-13, Small Farmers Accounting Method Change under 263A PDF
- Rev. Proc. 2019-48, Per diem rates for business travelers and their employers PDF
- Rev. Proc. 2019-46, Standard mileage rate and other miscellaneous deductions PDF
- Rev. Proc. 2019-40, Guidance related to the repeal of section 958(b)(4) PDF
- Rev. Proc. 2019-38, IRS finalizes safe harbor to allow rental real estate to qualify as a business for qualified business income deduction PDF
- Rev. Proc. 2019-37, Changes in accounting periods and in methods of accounting PDF
- Rev. Proc. 2019-34, Changes in accounting periods and in methods of accounting PDF
- Rev. Proc. 2019-33, Additional first year depreciation PDF
- Rev. Proc. 2019-31, Rulings and determination letters PDF
- Rev. Proc. 2019-30, Changes in accounting periods and in methods of accounting PDF
- Rev. Proc. 2019-26, Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability (Tables of limitations on depreciation deductions for owners of passenger automobiles) PDF
- Rev. Proc. 2019-13, Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability PDF
- Rev. Proc. 2019-12, Business expenses PDF
- Rev. Proc. 2019-11, Determination of W-2 Wages PDF
- Rev. Proc. 2019-10, Changes in accounting periods and in methods of accounting PDF
- Rev. Proc. 2019-08, Time and manner of making election PDF
- Rev. Proc. 2019-06, Rulings and determination letters PDF
- Rev. Proc. 2018-60, Changes in accounting periods and methods of accounting PDF
- Rev. Proc. 2018-59, Limitation on Deduction for Business Interest Expense PDF
- Rev. Proc. 2018-57, Inflation adjustments PDF
- Rev. Proc. 2018-48, Examination of returns and claims for refund, credit or abatement; determination of correct tax liability PDF
- Rev. Proc. 2018-47, Examination of returns and claims for refund, credit or abatement; determination of correct tax liability PDF
- Rev. Proc 2018-44, Corporate Methods of Accounting PDF
- Rev. Proc. 2018-40, Changes in accounting periods and methods of accounting PDF
- Rev. Proc. 2018-35, Changes in accounting periods and in methods of accounting (Expensing of certain cost of replanting citrus plants lost by reason of casualty.) PDF
- Rev. Proc. 2018-31, Changes in accounting periods and in methods of accounting PDF
- Rev. Proc. 2018-30, Tax forms and instructions PDF
- Rev. Proc. 2018-29, New automatic method changes to conform with FASB Topic 606 (Provides new automatic method changes and requests comments on those new changes and on future guidance for taxpayers changing their method of accounting to comply with amended § 451.) PDF
- Rev. Proc. 2018-27, Modifies the annual limitation on deductions for contributions to Health Savings Accounts (HSAs) allowed for individuals with family coverage under a high deductible health plan (HDHP) PDF
- Rev. Proc. 2018-26, 601 Rules and regulations - certain remedial actions that issuers of State and local tax-exempt bonds and other tax-advantaged bonds may take PDF
- Rev. Proc. 2018-25, Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability (Depreciation of passenger automobiles under 280F.) PDF
- Rev. Proc. 2018-22, Tax forms and instructions PDF
- Rev. Proc. 2018-18, Modifying certain 2018 cost-of-living adjustments
- Rev. Proc. 2018-17, Requests by certain foreign corporations for changes in annual accounting periods PDF
- Rev. Proc. 2018-16, Qualified Opportunity Zones PDF