Bulletin No. 2022–13

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HIGHLIGHTS

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Bulletin No. 2022–13

March 28, 2022

These synopses are intended only as aids to the reader in

identifying the subject matter covered. They may not be

relied upon as authoritative interpretations.

EMPLOYEE PLANS

Announcement 2022-6, page 934.

The announcement notifies taxpayers of a temporary

suspension of the IRS prototype IRA opinion letter program. The announcement also advises taxpayers that,

until further notice, adopters of prototype IRAs, SEPs,

and SIMPLE IRA plans may rely on a previously received

favorable opinion letter, and that taxpayers may use

existing model forms to maintain current plans and accounts or establish new plans and accounts.

EMPLOYMENT TAX

Rev. Proc. 2022-15, page 908.

General Rules and Specifications for Substitute Form

941, Schedule B (Form 941), Schedule D (Form 941),

Schedule R (Form 941), and Form 8974. This procedure provides general rules and specifications from the

IRS for paper and computer-generated substitutes for

Form 941; Schedule B (Form 941); Schedule D (Form

941); Schedule R (Form 941); and Form 8974. This

procedure supersedes Revenue Procedure 2021-22,

2021-26 I.R.B. 1231.

INCOME TAX

Rev. Proc. 2022-17, page 930.

This revenue procedure provides: (1) two tables of

limitations on depreciation deductions for owners of

Finding Lists begin on page ii.

passenger automobiles placed in service by the taxpayer during calendar year 2022; and (2) a table of

dollar amounts that must be used to determine income

inclusions by lessees of passenger automobiles with a

lease term beginning in calendar year 2022. The tables

detailing these depreciation limitations and amounts

used to determine lessee income inclusions reflect

the automobile price inflation adjustments required by

section 280F(d)(7). For purposes of this revenue procedure, the term “passenger automobiles” includes

trucks and vans.

Rev. Proc. 2022-18, page 933.

Generally, U.S. citizens or resident aliens living and

working abroad are taxed on their worldwide income.

However, if their tax home is in a foreign country and

they meet either the bona fide residence test or the

physical presence test, they can choose to exclude

from their income a limited amount of their foreign

earned income ($108,700 for 2021). Both the bona

fide residence test and the physical presence test

contain minimum time requirements. Revenue Procedure 2022-18 provides a waiver under section 911(d)

(4) for the time requirements for individuals electing

to exclude their foreign earned income who must

leave a foreign country because of war, civil unrest,

or similar adverse conditions in that country. Rev.

Proc. 2022-18 adds Iraq, Burma, Chad, Afghanistan,

and Ethiopia to the list of waiver countries for tax year

2021 for which the minimum time requirements are

waived.

The IRS Mission

Provide America’s taxpayers top-quality service by helping

them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.

Introduction

The Internal Revenue Bulletin is the authoritative instrument

of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service

and for publishing Treasury Decisions, Executive Orders, Tax

Conventions, legislation, court decisions, and other items of

general interest. It is published weekly.

It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application

of the tax laws, including all rulings that supersede, revoke,

modify, or amend any of those previously published in the

Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of

internal practices and procedures that affect the rights and

duties of taxpayers are published.

Revenue rulings represent the conclusions of the Service

on the application of the law to the pivotal facts stated in

the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices,

identifying details and information of a confidential nature are

deleted to prevent unwarranted invasions of privacy and to

comply with statutory requirements.

Rulings and procedures reported in the Bulletin do not have the

force and effect of Treasury Department Regulations, but they

may be used as precedents. Unpublished rulings will not be

relied on, used, or cited as precedents by Service personnel in

the disposition of other cases. In applying published rulings and

procedures, the effect of subsequent legislation, regulations,

court decisions, rulings, and procedures must be considered,

and Service personnel and others concerned are cautioned

against reaching the same conclusions in other cases unless

the facts and circumstances are substantially the same.

The Bulletin is divided into four parts as follows:

Part I.—1986 Code.

This part includes rulings and decisions based on provisions

of the Internal Revenue Code of 1986.

Part II.—Treaties and Tax Legislation.

This part is divided into two subparts as follows: Subpart A,

Tax Conventions and Other Related Items, and Subpart B,

Legislation and Related Committee Reports.

Part III.—Administrative, Procedural, and Miscellaneous.

To the extent practicable, pertinent cross references to these

subjects are contained in the other Parts and Subparts. Also

included in this part are Bank Secrecy Act Administrative

Rulings. Bank Secrecy Act Administrative Rulings are issued

by the Department of the Treasury’s Office of the Assistant

Secretary (Enforcement).

Part IV.—Items of General Interest.

This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.

The last Bulletin for each month includes a cumulative index

for the matters published during the preceding months. These

monthly indexes are cumulated on a semiannual basis, and are

published in the last Bulletin of each semiannual period.

The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.

March 28, 2022

Bulletin No. 2022–13

Part III

NOTE. This revenue procedure will be reproduced as the next revision of IRS Publication 4436, General Rules and Specifications for Substitute Form 941, Schedule

B (Form 941), Schedule D (Form 941), Schedule R (Form 941), and Form 8974.

Rev. Proc. 2022-15

TABLE OF CONTENTS

PART 1 –

Section 1.1 – Purpose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 909

Section 1.2 – What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 910

Section 1.3 – Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 911

Section 1.4 – General Requirements for Reproducing IRS Official Form 941, Schedule B, Schedule D, Schedule R,

and Form 8974 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 911

Section 1.5 – Reproducing Form 941, Schedule B, Schedule D, Schedule R, and Form 8974 for Software-Generated

Paper Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 913

Section 1.6 – Specific Instructions for Schedule D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 914

Section 1.7 – Specific Instructions for Schedule R . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 915

Section 1.8 – Specific Instructions for Form 8974 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 916

Section 1.9 – Office of Management and Budget (OMB) Requirements for Substitute Forms . . . . . . . . . . . . . . . . . . . . . . . .916

Section 1.10 – Order Forms and Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 917

Section 1.11 – Effect on Other Documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 917

Section 1.12 – Helpful Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 917

Section 1.13 – Exhibits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 918

March 28, 2022

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Bulletin No. 2022–13

Part 1

Section 1.1 – Purpose

.01 The purpose of this revenue procedure is to provide general rules and specifications from

the IRS for paper and computer-generated substitutes for Form 941, Employer’s QUARTERLY

Federal Tax Return; Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule

Depositors (referred to in this revenue procedure as “Schedule B”); Schedule D (Form 941),

Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations (referred

to in this revenue procedure as “Schedule D”); Schedule R (Form 941), Allocation Schedule for

Aggregate Form 941 Filers (referred to in this revenue procedure as “Schedule R”); and Form

8974, Qualified Small Business Payroll Tax Credit for Increasing Research Activities.

Caution. Before creating a substitute Form 941, see Pub. 1167, General Rules and Specifications

for Substitute Forms and Schedules, for additional rules and specifications for payment vouchers

(Vouchers), printing in margins (Marginal Printing), and additional instructions (Additional

Instructions for All Forms).

Note. Substitute territorial forms (941-PR, Planilla para la Declaración Federal TRIMESTRAL

del Patrono; 941-SS, Employer’s QUARTERLY Federal Tax Return (American Samoa, Guam,

the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands); and Anexo B

(Formulario 941-PR), Registro de la Obligación Contributiva para los Despositantes de Itinerario

Bisemanal), should also conform to the specifications outlined in this revenue procedure.

.02 This revenue procedure provides information for substitute Form 941, Schedule B, Schedule

D, Schedule R, and Form 8974. If you need more in-depth information on who must complete

these forms and how to complete them, see the Instructions for Form 941, the Instructions for

Schedule B, the Instructions for Schedule D, the Instructions for Schedule R, the Instructions for

Form 8974, and Pub. 15, Employer’s Tax Guide, or visit IRS.gov.

Note. Failure to produce acceptable substitutes of the forms and schedules listed in this revenue

procedure may result in delays in processing. This may result in penalties.

.03 Forms that completely follow the guidelines in this revenue procedure and are exact replicas

of the official IRS forms do not need to be submitted to the IRS for specific approval. Substitute

forms and schedules need to be scanned using IRS scanning equipment.

If you are uncertain of any specification and want clarification, do the following.

Bulletin No. 2022–13

Submit a letter citing the specification.

State your understanding of the specification.

Enclose an example (if appropriate) of how the form would appear if produced using your

understanding.

Be sure to include your name, complete address, phone number, and, if applicable, your

email address with your correspondence. Send your request to SCRIPS@IRS.gov or

SubstituteForms@IRS.gov, or use the following address.

909

March 28, 2022

Internal Revenue Service

Attn: Substitute Forms Program

SE:W:CAR:MP:P:TP

1111 Constitution Ave. NW, Room 6554

Washington, DC 20224

Note. Allow at least 30 days for the IRS to respond.

.04 However, software developers and form producers should send a blank copy of their substitute

Form 941, Schedule B, and Schedule R in Portable Document Format (PDF) to SCRIPS@IRS.

gov. The purpose is not specifically for approval but to assist the IRS in preparing to scan these

forms. Submitters will only receive comments if a significant problem is discovered through this

process. Submitters are not expected to delay marketing their forms in order to receive feedback.

Submitters must not include any “live” taxpayer data on any substitute form submitted for review.

.05 Form 941, Schedule B, Schedule R, and Form 8974 have a six-digit form ID code in the upper

right hand corner. The first two digits of the form ID code represent whether the form is an official

paper form or a substitute 6x10 grid. The third and fourth digits of the form ID code are a unique

identifier that is subject to change each quarter when changes are made to a page of the form. The

fifth and six digits of the form ID code generally represent the year in which the IRS made major

formatting changes to the layout of a page of the form. The following six-digit form ID codes,

some of which have been updated for the first quarter of 2022, are currently used on Form 941,

Schedule B, Schedule R, and Form 8974.

•

Official paper forms: 950122 (Form 941, page 1); 950222 (Form 941, page 2); 950922

(Form 941, page 3); 951020 (Form 941, page 4); 960311 (Schedule B); 950422 (Schedule R,

page 1); 950522 (Schedule R, page 2); and 950817 (Form 8974).

•

Substitute 6x10 grids: 970122 (Form 941, page 1); 970222 (Form 941, page 2); 970922

(Form 941, page 3); 971020 (Form 941, page 4); 970311 (Schedule B); 970422 (Schedule R,

page 1); 970522 (Schedule R, page 2); and 970817 (Form 8974).

You must always use the form ID code provided on the current form for the applicable quarter

for which you are creating a substitute form, even if this revenue procedure is not superseded to

reflect a change to a form ID code.

Note. Page 4 of Form 941 (page intentionally left blank) is not required to be filed with the IRS

as part of a substitute Form 941. However, if page 4 of the substitute Form 941 is filed, it must

include the form ID code.

.06 This revenue procedure will be updated only if there are major formatting changes to the

layout of the forms (that is, changes to the measurements provided in the exhibits at the end of this

revenue procedure) or there are other changes that impact the processing of substitute forms. This

revenue procedure won’t be updated solely because a line is changed to “Reserved for future use”

or solely because a form ID code changes without major formatting changes.

Section 1.2 – What’s New

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Bulletin No. 2022–13

Form 941 and Schedule R were revised for the first quarter of 2022 due to the expiration of the

COVID-19 related employee retention credit. See the instructions for these forms at IRS.gov/

Form941 for more information about the changes.

Section 1.3 – Reminders

.01 Draft forms. Draft forms can be found at IRS.gov/DraftForms.

Section 1.4 – General Requirements for Reproducing IRS Official Form 941, Schedule B, Schedule D, Schedule R,

and Form 8974

.01 Submit substitute Form 941, Schedule B, Schedule D, Schedule R, and Form 8974 to the IRS

for specifications review. Substitute Form 941, Schedule B, Schedule D, Schedule R, and Form

8974 that completely conform to the specifications contained in this revenue procedure do not

require prior approval from the IRS, but should be submitted to SCRIPS@IRS.gov to ensure that

they conform to IRS format and scanning specifications.

.02 Print the form on standard 8.5-inch wide by 11-inch paper.

.03 Use white paper that meets generally accepted weight, color, and quality standards (minimum

20 lb. white bond paper).

Note. Reclaimed fiber in any percentage is permitted provided that the requirements of this

standard are met.

.04 The IRS prefers printing Form 941 on both sides of a single sheet of paper, but it is acceptable

to print on one side of each of two separate sheets of paper.

.05 Make the substitute paper form as identical to the official form as possible.

.06 Print the substitute form using nonreflective black (not blue or other-colored) ink. Printing in

an ink color other than black may reduce readability in the scanning process. This may result in

figures being too faint to be recognizable.

.07 Use typefaces that are substantially identical in size and shape to the official form and use rules

and shading (if used) that are substantially identical to those on the official form. Use font size as

large as possible within the fields.

.08 In the same location as shown on the official IRS forms, print the six-digit form ID code (if one

exists on the official form) on each form using nonreflective black, carbon-based, 12-point font.

The use of non-OCR-A font may reduce readability for scanning. Use the official form to develop

your substitute form.

Bulletin No. 2022–13

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March 28, 2022

Note. Maintain as much white space as possible around the form ID code. Do not allow character

strings to print adjacent to the code.

The following six-digit form ID codes are used on Form 941, Schedule B, Schedule R, and Form

8974 for the first quarter of 2022. Print “950122” on Form 941, page 1; “950222” on Form 941,

page 2; “950922” on Form 941, page 3; “951020” on Form 941, page 4; “960311” on Schedule B;

“950422” on Schedule R, page 1; “950522” on Schedule R, page 2; and “950817” on Form 8974.

You must always use the form ID code provided on the current form for the applicable quarter

for which you are creating a substitute form, even if this revenue procedure is not superseded to

reflect a change to a form ID code. See Section 1.5 for information on form ID codes for softwaregenerated forms.

Note. Page 4 of Form 941 (page intentionally left blank) is not required to be filed with the IRS

as part of a substitute Form 941. However, if page 4 of the substitute Form 941 is filed, it must

include the form ID code.

.09 Print the OMB number in the same location as on the official form. Be sure to include the

OMB number on Form 941, Schedule B, Schedule D, Schedule R, and Form 8974.

.10 Print all entry boxes and checkboxes exactly as shown (location and size) on the official

forms.

Note. Instead of a four-sided checkbox for the entry, just the bottom line of the box can be used as

long as the location and size remain the same.

.11 Print “For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment

Voucher.” at the bottom of page 1 of Form 941.

.12 Print “For Paperwork Reduction Act Notice, see separate instructions.” at the bottom of

Schedule B and Schedule D.

.13 Print “For Paperwork Reduction Act Notice, see the separate instructions.” at the bottom of

Schedule R.

.14 Print “For Paperwork Reduction Act Notice, see the separate instructions.” at the bottom of

Form 8974.

.15 Do not print the form catalog number (“Cat. No.”) at the bottom of the forms or instructions.

Instead, print your IRS-issued three-letter substitute form source code in place of the catalog

number on the left at the bottom of page 1 of Form 941, Schedule B, Schedule D, Schedule R,

and Form 8974.

Note. You can obtain a three-letter substitute form source code by requesting it by email at

SubstituteForms@IRS.gov. Please enter “Substitute Forms” on the subject line.

.16 Do not print the Government Printing Office (GPO) symbol at the bottom of the forms or

instructions.

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Bulletin No. 2022–13

Section 1.5 – Reproducing Form 941, Schedule B, Schedule D, Schedule R, and Form 8974 for Software-Generated

Paper Forms

.01 You may use the PDF files to develop the layout for your forms. Draft forms found at IRS.

gov/DraftForms can be used to develop interim formats until the forms are finalized. When forms

become finalized, they are posted and can be found at IRS.gov/Forms. You may use 6x10 grid

formats to develop software versions of Form 941, Schedule B, Schedule D, Schedule R, and

Form 8974.

Please follow the specifications exactly to develop the fields.

.02 If you are developing software using the 6x10 grid, the following six-digit form ID codes are

used on Form 941, Schedule B, Schedule R, and Form 8974 for the first quarter of 2022.

•

“970122” for Form 941, page 1; “970222” for Form 941, page 2; “970922” for Form 941,

page 3; “971020” for Form 941, page 4; “970311” for Schedule B; “970422” for Schedule R,

page 1; “970522” for Schedule R, page 2; and “970817” for Form 8974.

You must always use the form ID code provided on the current form, with the first two digits

changed to “97” when using a 6x10 grid, for the applicable quarter for which you are creating

a substitute form, even if this revenue procedure is not superseded to reflect a change to a

form ID code.

Note. Maintain as much white space as possible around the form ID code. Do not allow

character strings to print adjacent to the code.

•

Place all 6x10 grid boxes and entry spaces in the same field locations as indicated on the

official forms.

•

Use single lines for “Employer Identification Number (EIN)” and other entry areas in the

entity section of Form 941, pages 1, 2, and 3; Schedule B; Schedule R, pages 1 and 2; and

Form 8974.

•

Reverse type is not needed as shown on the official form.

•

Do not pre-print decimal points in the data boxes. However, where the amounts are required,

the amounts should be printed with decimal points and place holders for cents.

•

Delete the pre-printed formatting in any “date” boxes.

•

Use a single box for “Personal Identification Number (PIN)” on Form 941.

•

You may delete all shading when using the 6x10 grid format.

.03 If producing both the form and the data or the form only, print your three-letter source code

at the bottom of Form 941, page 1; Schedule B; Schedule D; Schedule R, page 1; or Form 8974.

See Section 1.4.15.

.04 If producing only the data on the form, print your four-digit software industry vendor code

on Form 941. The four-digit vendor code preceded by four zeros and a slash (0000/9876) must

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March 28, 2022

be pre-printed. If you have a valid vendor code issued to you through the National Association

of Computerized Tax Processors (NACTP), you should use that code. If you do not have a valid

vendor code, contact the NACTP via email at president@nactp.org for information on these codes.

.05 Print “For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment

Voucher.” at the bottom of Form 941, page 1.

.06 Print “For Paperwork Reduction Act Notice, see separate instructions.” at the bottom of

Schedule B and Schedule D.

.07 Print “For Paperwork Reduction Act Notice, see the separate instructions.” at the bottom of

Schedule R, page 1.

.08 Print “For Paperwork Reduction Act Notice, see the separate instructions.” at the bottom of

Form 8974.

.09 Be sure to print the OMB number in the same location as on the official forms on substitute

Form 941, Schedule B, Schedule D, Schedule R, and Form 8974.

.10 Do not print the form catalog number (“Cat. No.”) at the bottom of the forms or instructions.

.11 Do not print the Government Printing Office (GPO) symbol at the bottom of the forms or

instructions.

.12 To ensure accurate scanning and processing, enter data on Form 941, Schedule B, Schedule D,

Schedule R, and Form 8974 as follows.

•

Display/print the name and EIN on all pages and attachments in the proper associated fields.

•

Use 12-point (minimum 10-point) Courier font (where possible).

•

Omit dollar signs. Commas are optional.

•

Except for Form 941, lines 1, 2, and 12, leave blank any data field with a value of zero.

•

Enter negative amounts with a minus sign. For example, report “-10.59” instead of “(10.59).”

Note. The IRS prefers that you use a minus sign for negative amounts instead of parentheses or

some other means. However, if your software only allows for parentheses in reporting negative

amounts, you may use them.

Section 1.6 – Specific Instructions for Schedule D

.01 To properly file and to reduce delays and contact from the IRS, Schedule D must be produced

as close as possible to the official form.

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Bulletin No. 2022–13

.02 Use Schedule D to explain why you have certain discrepancies. See the Instructions for

Schedule D for more information. In many cases, the information on Schedule D helps the IRS

resolve discrepancies without contacting you.

.03 If a substitute Schedule D is not submitted in similar format to the official IRS schedule, the

substitutes may be returned, you may be contacted by the IRS, delays in processing may occur,

and you may be subject to penalties.

Section 1.7 – Specific Instructions for Schedule R

.01 To properly file and to reduce delays and contact from the IRS, Schedule R and Continuation

Sheets for Schedule R must be produced as close as possible to the official form.

Note. Do not present the information in spreadsheet or similar format. We may not be able to

properly process nonconforming documents with an excessive number of entries. Complete as

many Continuation Sheets for Schedule R (Schedule R, page 2) as necessary. If Continuation

Sheets are not used or they vary in form from the official form, processing may be delayed and

you may be subject to penalties.

.02 Use Schedule R to allocate the aggregate information reported on Form 941 to each client. If

you have more than 5 clients, complete as many Continuation Sheets for Schedule R as necessary.

Attach Schedule R, including any Continuation Sheets, to your aggregate Form 941 and file it

with your return.

Enter your business information carefully.

Make sure all information exactly matches the information shown on the aggregate Form 941.

Compare the total of each column on Schedule R, line 9 (including your information on line 8),

to the amounts reported on the aggregate Form 941. For each column total of Schedule R, the

relevant line from Form 941 is noted in the column heading. If the totals on Schedule R, line 9, do

not match the totals on Form 941, there is an error that must be corrected before submitting Form

941 and Schedule R.

.03 Do:

•

Develop and submit only conforming Schedules R;

•

Follow the format and fields exactly as on the official Schedule R, even if this revenue

procedure is not superseded to reflect a change in a column heading on Schedule R; and

•

Maintain the same number of entry lines on the substitute Schedule R as on the official form.

.04 Do not:

•

Bulletin No. 2022–13

Add or delete entry lines;

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March 28, 2022

•

Submit spreadsheets, database printouts, or similar formatted documents instead of using the

Schedule R format to report data; and

•

Reduce or expand font size to add or delete extra data or lines.

.05 If substitute Schedules R and Continuation Sheets for Schedule R are not submitted in similar

format to the official schedule, the substitutes may be returned, you may be contacted by the IRS,

delays in processing may occur, and you may be subject to penalties.

Section 1.8 – Specific Instructions for Form 8974

.01 To properly file and to reduce delays and contact from the IRS, Form 8974 must be produced

as close as possible to the official form.

.02 Use Form 8974 only if you are claiming the qualified small business payroll tax credit for

increasing research activities.

.03 If a substitute Form 8974 is not submitted in similar format to the official IRS form, the

substitutes may be returned, you may be contacted by the IRS, delays in processing may occur,

and you may be subject to penalties.

Section 1.9 – Office of Management and Budget (OMB) Requirements for Substitute Forms

.01 The Paperwork Reduction Act (the Act) of 1995 (P.L. 104-13) requires the following.

•

OMB approves all IRS tax forms that are subject to the Act.

•

Each IRS form contains the OMB approval number, if assigned. The official OMB numbers

may be found on the official IRS-printed forms.

•

Each IRS form (or its instructions) states:

Why the IRS needs the information,

How it will be used, and

Whether or not the information is required to be furnished to the IRS.

.02 This information must be provided to any users of official or substitute IRS forms or

instructions.

.03 The OMB requirements for substitute IRS forms are the following.

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Bulletin No. 2022–13

•

Any substitute form or substitute statement to a recipient must show the OMB number as it

appears on the official form.

•

For Form 941, Schedule B, Schedule D, Schedule R, and Form 8974, the OMB number

(1545-0029) must appear exactly as shown on the official form.

•

For Form 941, Schedule B, Schedule D, Schedule R, and Form 8974, the OMB number must

use one of the following formats.

OMB No. 1545-0029 (preferred).

OMB # 1545-0029 (acceptable).

.04 If no instructions are provided to users of your forms, you must furnish to them the exact text

of the Privacy Act and Paperwork Reduction Act Notice.

Section 1.10 – Order Forms and Instructions

.01 You can order forms and instructions at IRS.gov/OrderForms.

Section 1.11 – Effect on Other Documents

.01 Revenue Procedure 2021-22, 2021-26 I.R.B. 1231, dated June 28, 2021, is superseded.

Section 1.12 – Helpful Information

.01 Please follow the specifications and guidelines to produce substitute Form 941, Schedule B,

Schedule D, Schedule R, and Form 8974.

.02 These forms are subject to review and possible changes, as required. Therefore, employers are

cautioned against overstocking supplies of privately printed substitutes.

.03 Here is a review of references that were listed throughout this document.

Bulletin No. 2022–13

•

Form 941, Employer’s QUARTERLY Federal Tax Return.

•

Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors

(referred to in this revenue procedure as “Schedule B”).

917

March 28, 2022

•

Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers,

or Consolidations (referred to in this revenue procedure as “Schedule D”).

•

Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers (referred to in

this revenue procedure as “Schedule R”).

•

Form 8974, Qualified Small Business Payroll Tax Credit for Increasing Research Activities.

•

Substitute territorial forms (941-PR, 941-SS, and Anexo B (Formulario 941-PR)).

•

Instructions for Form 941.

•

Instructions for Schedule B (Form 941).

•

Instructions for Schedule D (Form 941).

•

Instructions for Schedule R (Form 941).

•

Instructions for Form 8974.

•

Pub. 15, Employer’s Tax Guide.

•

SCRIPS@IRS.gov for submissions.

•

SubstituteForms@IRS.gov for questions.

•

For questions:

Internal Revenue Service

Attn: Substitute Forms Program

SE:W:CAR:MP:P:TP

1111 Constitution Ave. NW, Room 6554

Washington, DC 20224

•

IRS.gov/DraftForms for draft forms.

•

IRS.gov/Forms for final forms.

Section 1.13 – Exhibits

March 28, 2022

918

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919

March 28, 2022

920

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921

March 28, 2022

23 922

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923

March 28, 2022

25 924

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925

March 28, 2022

27 926

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927

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928

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929

March 28, 2022

26 CFR 601.105: Examination of returns and claims

for refund, credit, or abatement; determination of

correct tax liability.

(Also Part I, §§ 280F; 1.280F-7.)

Rev. Proc. 2022-17

SECTION 1. PURPOSE

This revenue procedure provides:

(1) two tables of limitations on depreciation deductions for owners of passenger

automobiles placed in service by the taxpayer during calendar year 2022; and (2) a

table of dollar amounts that must be used

to determine income inclusions by lessees

of passenger automobiles with a lease term

beginning in calendar year 2022. These tables reflect the automobile price inflation

adjustments required by § 280F(d)(7) of

the Internal Revenue Code. For purposes

of this revenue procedure, the term “passenger automobiles” includes trucks and

vans.

SECTION 2. BACKGROUND

.01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations

on the depreciation deduction for the year

the taxpayer places the passenger automobile in service and for each succeeding

year. For passenger automobiles placed in

service after 2018, § 280F(d)(7) requires

the Internal Revenue Service to increase

the amounts allowable as depreciation deductions by a price inflation adjustment

amount that is determined using the automobile component of the Chained Consumer Price Index for all Urban Consumers published by the Department of Labor

(“C-CPI-U”).

.02 Section 168(k)(1) provides that, in

the case of qualified property, the depreciation deduction allowed under § 167(a)

for the taxable year in which the property

is placed in service includes an allowance

equal to the applicable percentage of the

property’s adjusted basis (hereinafter, referred to as “§ 168(k) additional first year

depreciation deduction”). Pursuant to §

168(k)(6)(A), the applicable percentage

is 100 percent for qualified property acquired and placed in service after September 27, 2017, and placed in service before

January 1, 2023, and is phased down 20

percent each year for property placed in

March 28, 2022

service through December 31, 2026. Pursuant to § 168(k)(8)(D)(i), no § 168(k)

additional first year depreciation deduction is allowed or allowable for qualified

property acquired by the taxpayer before

September 28, 2017, and placed in service

by the taxpayer after 2019. For qualified

property acquired and placed in service

after September 27, 2017, § 168(k)(2)(F)

(i) increases the first-year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000.

.03 Tables 1 and 2 of this revenue

procedure provide depreciation limitations for passenger automobiles placed in

service by the taxpayer during calendar

year 2022. Table 1 provides depreciation

limitations for passenger automobiles acquired by the taxpayer after September 27,

2017, and placed in service by the taxpayer during calendar year 2022, for which

the § 168(k) additional first year depreciation deduction applies. Table 2 provides

depreciation limitations for passenger automobiles placed in service by the taxpayer during calendar year 2022 for which no

§ 168(k) additional first year depreciation

deduction applies. The § 168(k) additional

first year depreciation deduction does not

apply for 2022 if the taxpayer: (1) did not

use the passenger automobile during 2022

more than 50 percent for business purposes; (2) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(7) for the class of property

that includes passenger automobiles; (3)

acquired the passenger automobile used

and the acquisition of such property did

not meet the acquisition requirements in

§ 168(k)(2)(E)(ii) and § 1.168(k)-2(b)(3)

(iii) of the Income Tax Regulations; or (4)

acquired the passenger automobile before

September 28, 2017, and placed it in service after 2019.

.04 Section 280F(c)(2) requires a reduction to the amount allowable as a deduction to the lessee of a leased passenger

automobile. Pursuant to § 280F(c)(3), the

reduction must be substantially equivalent

to the limitations on the depreciation deductions imposed on owners of passenger

automobiles. Under § 1.280F-7(a), this

reduction is accomplished by requiring

the lessee to include in gross income an

amount determined by applying a formula

to a dollar amount obtained from a table.

.05 Table 3 of this revenue procedure

provides the dollar amount used by lessees

930

of passenger automobiles with a lease

term beginning in 2022 to determine the

income inclusion amount for those passenger automobiles. The table provides

dollar amounts for a range of fair market

values.

SECTION 3. SCOPE

.01 The limitations on depreciation

deductions in Tables 1 and 2 in section

4.01(2) of this revenue procedure apply to

passenger automobiles, other than leased

passenger automobiles, that are placed in

service by the taxpayer in calendar year

2022, and continue to apply for each taxable year that the passenger automobile

remains in service.

.02 The dollar amount in Table 3 of this

revenue procedure applies to leased passenger automobiles with a lease term beginning in calendar year 2022, and continues to apply for each taxable year during

the lease.

.03 See Rev. Proc. 2017-29, 2017-14

I.R.B. 1065, for passenger automobiles

placed in service or leased during calendar year 2017; Rev. Proc. 2018-25, 201818 I.R.B. 543, for passenger automobiles

placed in service or leased during calendar

year 2018; Rev. Proc. 2019-26, 2019-24

I.R.B. 1323, for passenger automobiles

placed in service or leased during calendar year 2019; Rev. Proc. 2020-37, 202033 I.R.B. 381, for passenger automobiles

placed in service or leased during calendar

year 2020; and Rev. Proc. 2021-31, 202134 I.R.B. 324, for passenger automobiles

placed in service or leased during calendar

year 2021.

SECTION 4. APPLICATION

.01 Limitations on Depreciation Deductions for Certain Automobiles.

(1) Amount of the inflation adjustment.

Under § 280F(d)(7)(B)(i), the automobile

price inflation adjustment for any calendar

year is the percentage (if any) by which the

C-CPI-U automobile component for October of the preceding calendar year exceeds

the automobile component of the CPI (as

defined in § 1(f)(4)) for October of 2017,

multiplied by the amount determined under § 1(f)(3)(B). The amount determined

under § 1(f)(3)(B) is the amount obtained

by dividing the new vehicle component

Bulletin No. 2022–13

of the C-CPI-U for calendar year 2016 by

the new vehicle component of the CPI for

calendar year 2016, where the C-CPI-U

and the CPI for calendar year 2016 means

the average of such amounts as of the

close of the 12-month period ending on

August 31, 2016. Section 280F(d)(7)(B)

(ii) defines the term “C-CPI-U automobile

component” as the automobile component

of the Chained Consumer Price Index for

All Urban Consumers as described in §

1(f)(6). The product of the October 2017

CPI new vehicle component (144.868)

and the amount determined under § 1(f)

(3)(B) (0.694370319) is 100.592. The

new vehicle component of the C-CPI-U

released in November 2021 was 112.905

for October 2021. The October 2021

C-CPI-U new vehicle component exceeded the product of the October 2017 CPI

new vehicle component and the amount

determined under § 1(f)(3)(B) by 12.313

(112.905 - 100.592). The percentage by

which the C-CPI-U new vehicle component for October 2021 exceeds the product of the new vehicle component of the

CPI for October of 2017 and the amount

determined under § 1(f)(3)(B) is 12.241

percent (12.313/100.592 x 100%), the

automobile price inflation adjustment for

2022 for passenger automobiles. The dollar limitations in § 280F(a) are therefore

multiplied by a factor of 0.12241, and the

resulting increases, after rounding to the

nearest $100, are added to the 2018 limitations to give the depreciation limitations

applicable to passenger automobiles for

calendar year 2022. This adjustment applies to all passenger automobiles that are

placed in service in calendar year 2022.

(2) Amount of the limitation. Tables

1 and 2 of this revenue procedure contain the depreciation limitation for each

taxable year for passenger automobiles a

taxpayer placed in service during calendar

year 2022. Use Table 1 for a passenger automobile to which the § 168(k) additional

first year depreciation deduction applies

that is acquired by the taxpayer after September 27, 2017, and placed in service by

the taxpayer during calendar year 2022;

use Table 2 for a passenger automobile for

which no § 168(k) additional first year depreciation deduction applies.

REV. PROC. 2022-17 TABLE 1

DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES ACQUIRED AFTER SEPTEMBER 27, 2017, AND

PLACED IN SERVICE DURING CALENDAR YEAR 2022, FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR

DEPRECIATION DEDUCTION APPLIES

Tax Year

Amount

1st Tax Year

$ 19,200

2nd Tax Year

$ 18,000

3rd Tax Year

$ 10,800

Each Succeeding Year

$ 6,460

REV. PROC. 2022-17 TABLE 2

DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES

PLACED IN SERVICE DURING CALENDAR YEAR 2022 FOR WHICH NO § 168(k) ADDITIONAL FIRST YEAR

DEPRECIATION DEDUCTION APPLIES

Tax Year

Amount

1st Tax Year

$ 11,200

2nd Tax Year

$ 18,000

3rd Tax Year

$ 10,800

Each Succeeding Year

$ 6,460

.02 Inclusions in Income of Lessees of

Passenger Automobiles.

A taxpayer must follow the procedures in § 1.280F-7(a) for determining

Bulletin No. 2022–13

the inclusion amounts for passenger automobiles with a lease term beginning in

calendar year 2022. In applying these procedures, lessees of passenger automobiles

931

should use Table 3 of this revenue

procedure.

March 28, 2022

REV. PROC. 2022-17 TABLE 3

DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES

WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2022

Fair Market Value of Passenger

Automobile

Tax Year During Lease

Over

Not Over

1st

2nd

3rd

4th

$56,000

$57,000

57,000

58,000

59,000

60,000

62,000

64,000

66,000

68,000

70,000

72,000

74,000

76,000

78,000

101

78,000

80,000

111

80,000

85,000

107

128

85,000

90,000

127

152

90,000

95,000

100

147

177

95,000

100,000

113

167

201

100,000

110,000

133

198

238

110,000

120,000

161

239

286

120,000

130,000

188

279

335

130,000

140,000

216

319

384

140,000

150,000

111

243

360

432

150,000

160,000

123

270

401

481

160,000

170,000

135

298

441

529

170,000

180,000

148

325

482

578

180,000

190,000

160

352

523

626

190,000

200,000

173

379

563

676

200,000

210,000

185

407

603

724

210,000

220,000

198

434

644

773

220,000

230,000

210

461

685

821

230,000

240,000

222

489

725

870

240,000

and over

235

516

766

918

SECTION 5. EFFECTIVE DATE

This revenue procedure applies to

passenger automobiles placed in service

during calendar year 2022 or with a lease

term beginning in calendar year 2022.

March 28, 2022

SECTION 6. DRAFTING

INFORMATION

The principal author of this revenue

procedure is Bernard P. Harvey of the Office of Associate Chief Counsel (Income

932

5th & later

106

117

128

148

176

204

233

274

330

387

443

499

555

612

667

724

779

836

892

949

1,005

1,061

Tax & Accounting). For further information regarding this revenue procedure,

contact Mr. Harvey at (202) 317-4640 (not

a toll-free number).

Bulletin No. 2022–13

26 CFR 1.911-2: Qualified Individuals.

(Also: Part I, § 911.)

Rev. Proc. 2022-18

SECTION 1. PURPOSE

This revenue procedure provides information to any individual who failed

to meet the eligibility requirements of

section 911(d)(1) of the Internal Revenue

Code (Code) for 2021 because of adverse

conditions in a foreign country.

SECTION 2. BACKGROUND

.01 Section 911 allows a “qualified individual,” as defined in section 911(d)(1),

to elect to exclude from gross income the

foreign earned income and to exclude or

deduct the housing cost amount of such

individual.

.02 Section 911(d)(1) of the Code defines the term “qualified individual” as an

individual whose tax home is in a foreign

country and who is (A) a citizen of the

United States and establishes to the satisfaction of the Secretary of the Treasury

that the individual has been a bona fide

resident of a foreign country or countries

for an uninterrupted period that includes

an entire taxable year, or (B) a citizen or

resident of the United States who, during

any period of 12 consecutive months, is

present in a foreign country or countries

during at least 330 full days.

.03 In addition, section 911(d)(4) of

the Code provides that an individual will

be treated as a qualified individual with

respect to a period in which the individual was a bona fide resident of, or was

present in, a foreign country if the individual left the country during a period for

which the Secretary of the Treasury, after

consultation with the Secretary of State,

determines that individuals were required

to leave because of war, civil unrest, or

similar adverse conditions that precluded

the normal conduct of business. An individual must establish that but for those

conditions the individual could reasonably

have been expected to meet the eligibility

requirements.

.04 The Internal Revenue Service previously has listed countries for which the

eligibility requirements of section 911(d)

(1) of the Code are waived under section

911(d)(4) because of adverse conditions in

those countries. See Rev. Proc. 2021-21,

2021-17 I.R.B. 1118.1

respect to the period during which that

individual was present in, or was a bona

fide resident of, Iraq if the individual establishes a reasonable expectation that he

or she would have met the requirements

of section 911(d) but for those conditions.

.02 To qualify for relief under section

911(d)(4) of the Code, an individual must

have established residency, or have been

physically present, in the foreign country

on or before the date that the Secretary of

the Treasury determines that individuals

were required to leave the foreign country.

For example, individuals who were first

physically present or established residency in Iraq after January 19, 2021, are not

eligible to qualify for the exception provided in section 911(d)(4) of the Code for

2021.

SECTION 3. APPLICATION

SECTION 4. INQUIRIES

.01 For 2021, the Secretary of the Treasury, in consultation with the Secretary

of State, has determined that war, civil

unrest, or similar adverse conditions precluded the normal conduct of business in

the following countries beginning on the

specified date:

A taxpayer who needs assistance on

how to claim this exclusion, or on how to

file an amended return, should consult the

section under the heading Foreign Earned

Income Exclusion at https://www.irs.gov/

individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad; consult

the section under the heading How to Get

Tax Help at the same web address; or contact a local IRS office.

Country

Iraq

Burma

Chad

Afghanistan

Ethiopia

Date of Departure

On or After

January 19, 2021

March 30, 2021

April 17, 2021

April 27, 2021

November 5, 2021

For example, for purposes of section

911 of the Code, an individual who left

Iraq on or after January 19, 2021, will

be treated as a qualified individual with

SECTION 5. DRAFTING

INFORMATION

The principal author of this revenue

procedure is Kate Y. Hwa of the Office of

Associate Chief Counsel (International).

For further information regarding this revenue procedure, contact Ms. Hwa at (202)

317-5001 (not a toll-free number).

In addition to Rev. Proc. 2021-21, for 2020, the Secretary of the Treasury, in consultation with the Secretary of State, determined that the global health emergency caused by the COVID-19

virus is an adverse condition that precludes the normal conduct of business, and certain relief was provided, as described in Rev. Proc. 2020-27, 2020-20 I.R.B. 803.

Bulletin No. 2022–13

933

March 28, 2022

Part IV

Temporary Suspension of

IRS Prototype IRA Opinion

Letter Program

Announcement 2022-6

This announcement provides that,

effective March 14, 2022, and until further notice, the Internal Revenue Service (IRS) will not accept applications

for opinion letters on prototype IRAs

(traditional, Roth and SIMPLE IRAs),

SEPs (including salary reduction SEPs

(SARSEPs)), and SIMPLE IRA plans.

This announcement also provides that,

pending issuance of future guidance

(1) adopters of prototype IRAs, SEPs,

and SIMPLE IRA plans may rely on a

previously received favorable opinion

letter, and (2) taxpayers may use existing

model forms to maintain current plans

and accounts or establish new plans and

accounts. The temporary suspension

in accepting applications for opinion

letters on prototype IRAs, SEPs, and

SIMPLE IRA plans will allow the IRS

to update the prototype IRA opinion letter program, issue revised model forms

and Listings of Required Modifications

(LRMs), and issue related published

guidance to reflect recent legislation,

most notably, Division O of the Further

Consolidated Appropriations Act, 2020,

Pub. L. 116-94, 133 Stat. 2534 (2019),

known as the Setting Every Community

Up for Retirement Enhancement Act of

2019 (SECURE Act).

The procedures for submitting to the

IRS a request for an opinion letter on a

March 28, 2022

prototype IRA, SEP, or SIMPLE IRA

plan generally are described in Rev. Proc.

2010-48, 2010-50 IRB 828, and Rev.

Proc. 2022-4, 2022-1 IRB 161.

LRMs, which set forth sample language that the IRS finds acceptable for

prototype IRAs, SEPs, and SIMPLE IRA

plans, are available on the IRS website at

www.irs.gov (search “LRM”).

The following model forms are available on the IRS website at www.irs.gov

(search “Retirement Plan Forms and Publications”) for taxpayers that want to use

a pre-approved document to establish an

IRA, SEP, or SIMPLE IRA plan without

using a prototype document: Form 5305,

Traditional Individual Retirement Trust

Account; Form 5305-A, Traditional Individual Retirement Custodial Account;

Form 5305-R, Roth Individual Retirement

Trust Account; Form 5305-RA, Roth Individual Retirement Custodial Account;

Form 5305-RB, Roth Individual Retirement Annuity Endorsement; Form 5305-S,

SIMPLE Individual Retirement Trust Account; Form 5305-SA, SIMPLE Individual Retirement Custodial Account; Form

5304-SIMPLE, Savings Incentive Match

Plan for Employees of Small Employers

(SIMPLE) - Not for Use With a Designated Financial Institution; Form 5305-SIMPLE, Savings Incentive Match Plan for

Employees of Small Employers (SIMPLE)

- for Use With a Designated Financial

Institution; Form 5305-SEP, Simplified

Employee Pension - Individual Retirement Accounts Contribution Agreement;

and Form 5305A-SEP, Salary Reduction

Simplified Employee Pension - Individual Retirement Accounts Contribution

Agreement.

934

Until further notice, adopters of prototype IRAs, SEPs, and SIMPLE IRA plans

may continue to rely on a previously received favorable opinion letter, and sponsors of prototype IRAs, SEPs, and SIMPLE IRA plans are permitted to amend

their documents to reflect recent legislation without affecting that reliance. However, the IRS will not accept applications

for an opinion letter from prototype IRA,

SEP, or SIMPLE IRA plan sponsors, and

will return to the applicant any application

submitted. Taxpayers that want to use a

pre-approved document without using a

prototype document may use the existing

model forms listed above to maintain current plans and accounts or establish new

plans and accounts.

The IRS intends to issue revised LRMs

and model forms with respect to IRAs,

SEPs, and SIMPLE IRA plans, and intends to issue a new revenue procedure

describing procedures for submitting a

request to the IRS for an opinion letter on

a prototype IRA, SEP, or SIMPLE IRA

plan document. The IRS will announce

(1) when applications may be submitted

under the revised prototype IRA opinion

letter program, and (2) when revised model forms must be used.

DRAFTING INFORMATION

The principal author of this announcement is Gregory Burns of the Office of Associate Chief Counsel (Employee Benefits,

Exempt Organizations, and Employment

Taxes). For further information regarding

this announcement, contact Rosamond Ferber of IRS-TE/GE Employee Plans at 202317-5786 (not a toll-free number).

Bulletin No. 2022–13

Definition of Terms

Revenue rulings and revenue procedures

(hereinafter referred to as “rulings”) that

have an effect on previous rulings use the

following defined terms to describe the

effect:

Amplified describes a situation where

no change is being made in a prior published position, but the prior position is

being extended to apply to a variation of

the fact situation set forth therein. Thus, if

an earlier ruling held that a principle applied to A, and the new ruling holds that

the same principle also applies to B, the

earlier ruling is amplified. (Compare with

modified, below).

Clarified is used in those instances

where the language in a prior ruling is being made clear because the language has

caused, or may cause, some confusion. It

is not used where a position in a prior ruling is being changed.

Distinguished describes a situation

where a ruling mentions a previously published ruling and points out an essential

difference between them.

Modified is used where the substance

of a previously published position is being

changed. Thus, if a prior ruling held that a

principle applied to A but not to B, and the

new ruling holds that it applies to both A

and B, the prior ruling is modified because

it corrects a published position. (Compare

with amplified and clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions.

This term is most commonly used in a ruling

that lists previously published rulings that

are obsoleted because of changes in laws or

regulations. A ruling may also be obsoleted

because the substance has been included in

regulations subsequently adopted.

Revoked describes situations where the

position in the previously published ruling

is not correct and the correct position is

being stated in a new ruling.

Superseded describes a situation where

the new ruling does nothing more than

restate the substance and situation of a

previously published ruling (or rulings).

Thus, the term is used to republish under

the 1986 Code and regulations the same

position published under the 1939 Code

and regulations. The term is also used

when it is desired to republish in a single

ruling a series of situations, names, etc.,

that were previously published over a

period of time in separate rulings. If the

new ruling does more than restate the substance of a prior ruling, a combination of

terms is used. For example, modified and

superseded describes a situation where the

substance of a previously published ruling

is being changed in part and is continued

without change in part and it is desired to

restate the valid portion of the previously published ruling in a new ruling that is

self contained. In this case, the previously

published ruling is first modified and then,

as modified, is superseded.

Supplemented is used in situations in

which a list, such as a list of the names of

countries, is published in a ruling and that

list is expanded by adding further names

in subsequent rulings. After the original

ruling has been supplemented several

times, a new ruling may be published that

includes the list in the original ruling and

the additions, and supersedes all prior rulings in the series.

Suspended is used in rare situations to

show that the previous published rulings

will not be applied pending some future

action such as the issuance of new or

amended regulations, the outcome of cases in litigation, or the outcome of a Service study.

Abbreviations

The following abbreviations in current

use and formerly used will appear in

material published in the Bulletin.

A—Individual.

Acq.—Acquiescence.

B—Individual.

BE—Beneficiary.

BK—Bank.

B.T.A.—Board of Tax Appeals.

C—Individual.

C.B.—Cumulative Bulletin.

CFR—Code of Federal Regulations.

CI—City.

COOP—Cooperative.

Ct.D.—Court Decision.

CY—County.

D—Decedent.

DC—Dummy Corporation.

DE—Donee.

Del. Order—Delegation Order.

DISC—Domestic International Sales Corporation.

DR—Donor.

E—Estate.

EE—Employee.

E.O.—Executive Order.

ER—Employer.

Bulletin No. 2022–13

ERISA—Employee Retirement Income Security Act.

EX—Executor.

F—Fiduciary.

FC—Foreign Country.

FICA—Federal Insurance Contributions Act.

FISC—Foreign International Sales Company.

FPH—Foreign Personal Holding Company.

F.R.—Federal Register.

FUTA—Federal Unemployment Tax Act.

FX—Foreign corporation.

G.C.M.—Chief Counsel’s Memorandum.

GE—Grantee.

GP—General Partner.

GR—Grantor.

IC—Insurance Company.

I.R.B.—Internal Revenue Bulletin.

LE—Lessee.

LP—Limited Partner.

LR—Lessor.

M—Minor.

Nonacq.—Nonacquiescence.

O—Organization.

P—Parent Corporation.

PHC—Personal Holding Company.

PO—Possession of the U.S.

PR—Partner.

PRS—Partnership.

PTE—Prohibited Transaction Exemption.

Pub. L.—Public Law.

REIT—Real Estate Investment Trust.

Rev. Proc.—Revenue Procedure.

Rev. Rul.—Revenue Ruling.

S—Subsidiary.

S.P.R.—Statement of Procedural Rules.

Stat.—Statutes at Large.

T—Target Corporation.

T.C.—Tax Court.

T.D.—Treasury Decision.

TFE—Transferee.

TFR—Transferor.

T.I.R.—Technical Information Release.

TP—Taxpayer.

TR—Trust.

TT—Trustee.

U.S.C.—United States Code.

X—Corporation.

Y—Corporation.

Z—Corporation.

March 28, 2022

Numerical Finding List1

Revenue Rulings:—Continued

Bulletin 2022–13

2022-5, 2022-10 I.R.B. 792

2022-6, 2022-12 I.R.B. 904

Announcements:

2022-3, 2022-8 I.R.B. 788

2022-4, 2022-9 I.R.B. 789

2022-5, 2022-11 I.R.B. 825

2022-6, 2022-13 I.R.B. 934

Treasury Decisions:

9959, 2022-03 I.R.B. 328

9961, 2022-03 I.R.B. 430

9960, 2022-07 I.R.B. 481

9962, 2022-11 I.R.B. 823

AOD:

2022-1, 2022-06 I.R.B. 466

2022-2, 2022-12 I.R.B. 903

Notices:

2022-1, 2022-02 I.R.B. 304

2022-2, 2022-02 I.R.B. 304

2022-3, 2022-02 I.R.B. 308

2022-4, 2022-02 I.R.B. 309

2022-5, 2022-05 I.R.B. 457

2022-6, 2022-05 I.R.B. 460

2022-7, 2022-06 I.R.B. 469

2022-8, 2022-07 I.R.B. 491

2022-9, 2022-10 I.R.B. 811

2022-10, 2022-10 I.R.B. 815

2022-12, 2022-12 I.R.B. 906

Proposed Regulations:

REG-118250-20, 2022-07 I.R.B. 753

REG-105954-20, 2022-11 I.R.B. 828

REG-114209-21, 2022-11 I.R.B. 898

Revenue Procedures:

2022-1, 2022-01 I.R.B. 1

2022-2, 2022-01 I.R.B. 120

2022-3, 2022-01 I.R.B. 144

2022-4, 2022-01 I.R.B. 161

2022-5, 2022-01 I.R.B. 256

2022-7, 2022-01 I.R.B. 297

2022-9, 2022-02 I.R.B. 310

2022-11, 2022-03 I.R.B. 449

2022-8, 2022-04 I.R.B. 451

2022-10, 2022-06 I.R.B. 473

2022-13, 2022-06 I.R.B. 477

2022-12, 2022-07 I.R.B. 494

2022-14, 2022-07 I.R.B. 502

2022-15, 2022-13 I.R.B. 908

2022-17, 2022-13 I.R.B. 930

2022-17, 2022-13 I.R.B. 933

Revenue Rulings:

2022-1, 2022-02 I.R.B. 301

2022-2, 2022-04 I.R.B. 451

2022-3, 2022-06 I.R.B. 467

2022-4, 2022-10 I.R.B. 790

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2020–27 through 2020–52 is in Internal Revenue Bulletin

2020–52, dated December 27, 2021.

March 28, 2022

Bulletin No. 2022–13

Finding List of Current Actions on

Previously Published Items1

Bulletin 2022–13

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2020–27 through 2020–52 is in Internal Revenue Bulletin

2020–52, dated December 27, 2021.

Bulletin No. 2022–13

iii

March 28, 2022

Internal Revenue Service

Washington, DC 20224

Official Business

Penalty for Private Use, $300

INTERNAL REVENUE BULLETIN

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