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
Prior year priority guidance plans (1999-2024)
2023-2024
-
2023-2024 fourth quarter update, released September 6, 2024 PDF
-
2023-2024 second quarter update, released March 18, 2024 PDF
2022-2023
-
2022-2023 fourth quarter update, released August 21, 2023 PDF
- 2022-2023 second quarter update, released February 21, 2023 PDF
- 2022-2023 initial version, released November 4, 2022 PDF
2021-2022
- 2021-2022 fourth quarter update, released August 17, 2022 PDF
- 2021-2022 third quarter update, released June 1, 2022 PDF
- 2021-2022 second quarter update, released February 22, 2022 PDF
- 2021-2022, initial version, released September 9, 2021 PDF
2020-2021
2019-2020
- 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
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 projects
- Notice 2024-28 — Public comments invited on recommendations for 2024-2025 Priority guidance plan. (Type IRS-2024-0009 in the search field on the regulations.gov homepage to find this notice and submit recommendations).
Related
- regulations.gov — A one-stop website to find, view and comment on federal regulations and other federal actions.
- 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.