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. 2023 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 2022 Rev. Proc. 2022-43, 2023 Qualified Intermediary Agreement PDF Rev. Proc. 2022-9, Changes in accounting periods and methods of accounting PDF 2021 Rev. Proc. 2021-35, Automatic consent to change methods of accounting PDF (modifies Rev. Proc. 2013-26) 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 2020 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 2019 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 2018 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 Tax Reform Guidance Topics Regulations Treasury Decisions (TDs) Revenue Procedures Revenue Rulings Notices
