Each year, the Treasury Department's Office of Tax Policy and the IRS use the Guidance Priority List to identify and prioritize that tax issues that should be addressed through regulations, revenue rulings, revenue procedures, notices, and other published administrative guidance. The Guidance Priority List focuses resources on guidance items that are most important to taxpayers and tax administration. Published guidance plays an important role in increasing voluntary compliance by helping to clarify ambiguous areas of the tax law.
Current Year Priority Guidance Plan
- 2019-2020 Fourth Quarter Update, released September 2, 2020 (PDF)
- 2019-2020 Third Quarter Update, released June 11, 2020 (PDF)
- 2019-2020 Second Quarter Update, released March 6, 2020 (PDF)
- 2019-2020, Initial Version, released October 8, 2019 (PDF)
Prior Year Priority Guidance Plans (1999-2019)
2018-2019
- 2018-2019 Fourth Quarter Update, released August 28, 2019 (PDF)
- 2018-2019 Third Quarter Update, released June 17, 2019 (PDF)
- 2018-2019 Second Quarter Update, released April 5, 2019 (PDF)
- 2018-2019 Initial Version, released November 8, 2018 (PDF)
2017-2018
- 2017-2018 Fourth Quarter Update, released August 17, 2018 (PDF)
- 2017-2018 Third Quarter Update, released May 9, 2018 (PDF)
- 2017-2018, Second Quarter Update, released February 7, 2018 (PDF)
- 2017-2018, Initial Version, released October 20, 2017 (PDF)
2016-2017
- 2016-2017, First Quarter Update, released October 31, 2016 (PDF)
- 2016-2017, Initial Version, released August 15, 2016 (PDF)
2015-2016
- 2015-2016, Fourth Quarter Update, released August 15, 2016 (PDF)
- 2015-2016, Third Quarter Update, released April 29, 2016 (PDF)
- 2015-2016, Second Quarter Update, released February 5, 2016 (PDF)
- 2015-2016, First Quarter Update, released October 23, 2015 (PDF)
- 2015-2016, Initial Version, released July 31, 2015 (PDF)
2014-2015
- 2014-2015, Fourth Quarter Update, released July 31, 2015 (PDF)
- 2014-2015, Third Quarter Update, released April 28, 2015 (PDF)
- 2014-2015, Second Quarter Update, released January 29, 2015 (PDF)
- 2014-2015, First Quarter Update, released November 7, 2014 (PDF)
- 2014-2015, Initial Version, released August 26, 2014 (PDF)
2013-2014
- 2013-2014, Fourth Quarter Update, released August 26, 2014 (PDF)
- 2013-2014, Third Quarter Update, released April 21, 2014 (PDF)
- 2013-2014, Second Quarter Update, released January 29, 2014 (PDF)
- 2013-2014, First Quarter Update, released November 20, 2013 (PDF)
- 2013-2014, Initial Version, released August 9, 2013 (PDF)
2012-2013
- 2012-2013, Fourth Quarter Update, released August 9, 2013 (PDF)
- 2012-2013, Third Quarter Update, released May 2, 2013 (PDF)
- 2012-2013, Second Quarter Update, released February 5, 2013 (PDF)
- 2012-2013, Initial Version, released November 19, 2012 (PDF)
2011-2012
- 2011-2012, Fourth Quarter Update, released November 19, 2012 (PDF)
- 2011-2012, Third Quarter Update, released April 27, 2012 (PDF)
- 2011-2012, Second Quarter Update, released January 25, 2012 (PDF)
- 2011-2012, First Quarter Update, released October 31, 2011 (PDF)
- 2011-2012, Initial Version, released September 2, 2011 (PDF)
2010-2011
- 2010-2011, Year End Update, released September 2, 2011 (PDF)
- 2010-2011, Initial Version, released December 7, 2010 (PDF)
2009-2010
- 2009-2010, First Periodic Update, released March 16, 2010 (PDF)
- 2009-2010, Initial Version, released November 24, 2009 (PDF)
2008-2009
2007-2008
- 2007-2008, First Periodic Update, released April 22, 2008 (PDF)
- 2007-2008, Initial Plan, released August 13, 2007 (PDF)
1999-2007
- 2006-2007, last update released March 12, 2007 (PDF)
- 2005-2006, last update released March 6, 2006 (PDF)
- 2004-2005, last update released Dec. 21, 2004 (PDF)
- 2003-2004, last update released April 23, 2004 (PDF)
- 2002-2003, last update released April 18, 2003 (PDF)
- 2001, released April 26, 2001 (PDF)
- 2000, annotated update released March 5, 2001 (PDF)
- 1999, annotated update released January 28, 2000 (PDF)
Guidance Plan News
- Notice 2020-47 (PDF) - Public comments invited on recommendations for 2020-2021 Priority Guidance Plan. (Type "IRS-2020-0015" in the search field on the regulations.gov homepage to find this notice and submit recommendations)
Related Links
- Regulations.gov - Regulations.gov is your one-stop website to find, view, and comment on federal regulations and other federal actions.
- Federal Register - The Office of the Federal Register provides access to the official text of federal laws, presidential documents, and administrative regulations and notices.
- Internal Revenue Bulletin (IRB) - The authoritative instrument of the Commissioner of the Internal Revenue Service for announcing official rulings and procedures of the Internal Revenue Service.
- Advance Releases - Advance releases of revenue rulings, revenue procedures, and other technical guidance that will be published in an upcoming Internal Revenue Bulletin.