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 2024-2025 initial version, released October 3, 2024 PDF Prior year priority guidance plans (1999-2024) 2023-2024 2023-2024 fourth quarter update, released September 6, 2024 PDF 2023-2024 third quarter update, released June 25, 2024 PDF 2023-2024 second quarter update, released March 18, 2024 PDF 2023-2024 initial version, released September 29, 2023 PDF 2022-2023 2022-2023 fourth quarter update, released August 21, 2023 PDF 2022-2023 third quarter update, released May 5, 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 2020-2021, initial version, released November 17, 2020 PDF 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 2008-2009, released September 10, 2008 PDF 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.
