Bulletin No. 2022–51
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HIGHLIGHTS
OF THIS ISSUE
Bulletin No. 2022–51
December 19, 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.
ADMINISTRATIVE
Rev. Rul. 2022-23, page 532.
Interest rates: underpayments and overpayments. The
rates for interest determined under Section 6621 of
the code for the calendar quarter beginning January 1,
2023, will be 7 percent for overpayments (6 percent
in the case of a corporation), 7 percent for underpayments, and 9 percent for large corporate underpayments. The rate of interest paid on the portion of a
corporate overpayment exceeding $10,000 will be 4.5
percent.
ADMINISTRATIVE, INCOME TAX
Announcement 2022-26, page 558.
Announcement 2022-26 notifies taxpayers that payments by the County of Suffolk in the state of New York
to residential property owners under Suffolk County’s
Septic Improvement Program (SIP Program) are not
required to be included in the gross income of the
payment recipients for Federal income tax purposes.
The Secretary of Agriculture has determined that the
SIP Program payments are primarily for the purpose
of conserving soil and water resources and protecting
or restoring the environment. This announcement provides a determination that the SIP Program payments
do not increase substantially the annual income derived
from the property within the meaning of § 126(b)(1)(B)
of the Code and meet the other requirements of section
126. Therefore, the payments are not required to be
included in the gross income of the payment recipients.
In addition, the announcement provides that Suffolk
Finding Lists begin on page ii.
County does not have an information reporting obligation under § 6041 with respect to the payments under
the SIP Program.
EMPLOYEE PLANS
Rev. Rul. 2022-24, page 551.
This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue
Code and the Income Tax Regulations thereunder, for
the 2023 plan year.
EXEMPT ORGANIZATIONS
Announcement 2022-24, page 556.
Revocation of IRC 501(c)(3) Organizations for failure
to meet the code section requirements. Contributions
made to the organizations by individual donors are no
longer deductible under IRC 170(b)(1)(A).
Announcement 2022-25, page 557.
Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.
INCOME TAX
Announcement 2022-27, page 559.
This announcement reminds State and local housing
credit agencies of an impending deadline applicable
to certain allocations of housing credit dollar amounts
under § 42 of the Internal Revenue Code.
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.
December 19, 2022
Bulletin No. 2022–51
Part I
Section 6621.—
Determination of Rate of
Interest
26 CFR 301.6621-1: Interest rate.
Rev. Rul. 2022-23
Section 6621 of the Internal Revenue Code establishes the interest rates
on overpayments and underpayments of
tax. Under section 6621(a)(1), the overpayment rate is the sum of the federal
short-term rate plus 3 percentage points (2
percentage points in the case of a corporation), except the rate for the portion of
a corporate overpayment of tax exceeding
$10,000 for a taxable period is the sum
of the federal short-term rate plus 0.5 of
a percentage point. Under section 6621(a)
(2), the underpayment rate is the sum of
the federal short-term rate plus 3 percentage points.
Section 6621(c) provides that for purposes of interest payable under section
6601 on any large corporate underpayment, the underpayment rate under section 6621(a)(2) is determined by substituting “5 percentage points” for “3
percentage points.” See section 6621(c)
and section 301.6621-3 of the Regulations on Procedure and Administration for the definition of a large corporate underpayment and for the rules for
determining the applicable date. Section
6621(c) and section 301.6621-3 are generally effective for periods after December 31, 1990.
Section 6621(b)(1) provides that the
Secretary will determine the federal
short-term rate for the first month in each
December 19, 2022
calendar quarter. Section 6621(b)(2)(A)
provides that the federal short-term rate
determined under section 6621(b)(1) for
any month applies during the first calendar quarter beginning after that month.
Section 6621(b)(3) provides that the federal short-term rate for any month is the
federal short-term rate determined during
that month by the Secretary in accordance
with section 1274(d), rounded to the nearest full percent (or, if a multiple of 1/2 of
1 percent, the rate is increased to the next
highest full percent).
Notice 88-59, 1988-1 C.B. 546,
announced that in determining the quarterly interest rates to be used for overpayments and underpayments of tax under
section 6621, the Internal Revenue Service will use the federal short-term rate
based on daily compounding because that
rate is most consistent with section 6621
which, pursuant to section 6622, is subject
to daily compounding.
The federal short-term rate determined
in accordance with section 1274(d) during
October 2022 is the rate published in
Revenue Ruling 2022-20, 2022-44 IRB
407, to take effect beginning November 1, 2022. The federal short-term rate,
rounded to the nearest full percent, based
on daily compounding determined during
the month of October 2022 is 4 percent.
Accordingly, an overpayment rate of 7
percent (6 percent in the case of a corporation) and an underpayment rate of 7
percent are established for the calendar
quarter beginning January 1, 2023. The
overpayment rate for the portion of a corporate overpayment exceeding $10,000
for the calendar quarter beginning January
1, 2023, is 4.5 percent. The underpayment
rate for large corporate underpayments for
the calendar quarter beginning January 1,
532
2023, is 9 percent. These rates apply to
amounts bearing interest during that calendar quarter.
Sections 6654(a)(1) and 6655(a)
(1) provide that the underpayment rate
established under section 6621 applies
in determining the addition to tax under
sections 6654 and 6655 for failure to pay
estimated tax for any taxable year. Thus,
the 7 percent rate also applies to estimated
tax underpayments for the first calendar
quarter beginning January 1, 2023. Pursuant to section 6621(b)(2)(B), in determining the addition to tax under section 6654
for any taxable year for an individual, the
federal short-term rate that applies during
the third month following the taxable year
also applies during the first 15 days of the
fourth month following the taxable year.
In addition, pursuant to section 6603(d)
(4), the rate of interest on section 6603
deposits is 4 percent for the first calendar
quarter in 2023.
Interest factors for daily compound
interest for annual rates of 4.5 percent, 6
percent, 7 percent and 9 percent are published in Tables 14, 17, 19 and 23 of Rev.
Proc. 95-17, 1995-1 C.B. 568, 571, 573,
and 577.
Annual interest rates to be compounded
daily pursuant to section 6622 that apply
for prior periods are set forth in the tables
accompanying this revenue ruling.
DRAFTING INFORMATION
The principal author of this revenue
ruling is Casey R. Conrad of the Office of
the Associate Chief Counsel (Procedure
and Administration). For further information regarding this revenue ruling, contact
Mr. Conrad at (202) 317-6844 (not a tollfree number).
Bulletin No. 2022–51
APPENDIX A
Days
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
Factor
0.000013699
0.000027397
0.000041096
0.000054796
0.000068495
0.000082195
0.000095894
0.000109594
0.000123294
0.000136995
0.000150695
0.000164396
0.000178097
0.000191798
0.000205499
0.000219201
0.000232902
0.000246604
0.000260306
0.000274008
0.000287711
365 Day Year
0.5% Compound Rate 184 Days
Days
Factor
63
0.000863380
64
0.000877091
65
0.000890801
66
0.000904512
67
0.000918223
68
0.000931934
69
0.000945646
70
0.000959357
71
0.000973069
72
0.000986781
73
0.001000493
74
0.001014206
75
0.001027918
76
0.001041631
77
0.001055344
78
0.001069057
79
0.001082770
80
0.001096484
81
0.001110197
82
0.001123911
83
0.001137625
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
0.000301413
0.000315116
0.000328819
0.000342522
0.000356225
0.000369929
0.000383633
0.000397336
0.000411041
0.000424745
0.000438449
0.000452154
0.000465859
0.000479564
0.000493269
0.000506974
0.000520680
0.000534386
0.000548092
0.000561798
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
Bulletin No. 2022–51
0.001151339
0.001165054
0.001178768
0.001192483
0.001206198
0.001219913
0.001233629
0.001247344
0.001261060
0.001274776
0.001288492
0.001302208
0.001315925
0.001329641
0.001343358
0.001357075
0.001370792
0.001384510
0.001398227
0.001411945
533
Days
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
Factor
0.001713784
0.001727506
0.001741228
0.001754951
0.001768673
0.001782396
0.001796119
0.001809843
0.001823566
0.001837290
0.001851013
0.001864737
0.001878462
0.001892186
0.001905910
0.001919635
0.001933360
0.001947085
0.001960811
0.001974536
0.001988262
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
0.002001988
0.002015714
0.002029440
0.002043166
0.002056893
0.002070620
0.002084347
0.002098074
0.002111801
0.002125529
0.002139257
0.002152985
0.002166713
0.002180441
0.002194169
0.002207898
0.002221627
0.002235356
0.002249085
0.002262815
December 19, 2022
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
0.000575504
0.000589211
0.000602917
0.000616624
0.000630331
0.000644039
0.000657746
0.000671454
0.000685161
0.000698869
0.000712578
0.000726286
0.000739995
0.000753703
0.000767412
0.000781121
0.000794831
0.000808540
0.000822250
0.000835960
0.000849670
December 19, 2022
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
0.001425663
0.001439381
0.001453100
0.001466818
0.001480537
0.001494256
0.001507975
0.001521694
0.001535414
0.001549133
0.001562853
0.001576573
0.001590293
0.001604014
0.001617734
0.001631455
0.001645176
0.001658897
0.001672619
0.001686340
0.001700062
534
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
0.002276544
0.002290274
0.002304004
0.002317734
0.002331465
0.002345195
0.002358926
0.002372657
0.002386388
0.002400120
0.002413851
0.002427583
0.002441315
0.002455047
0.002468779
0.002482511
0.002496244
0.002509977
0.002523710
Bulletin No. 2022–51
Days
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
Factor
0.000013661
0.000027323
0.000040984
0.000054646
0.000068308
0.000081970
0.000095632
0.000109295
0.000122958
0.000136620
0.000150283
0.000163947
0.000177610
0.000191274
0.000204938
0.000218602
0.000232266
0.000245930
0.000259595
0.000273260
0.000286924
0.000300590
0.000314255
0.000327920
0.000341586
0.000355252
0.000368918
0.000382584
0.000396251
0.000409917
0.000423584
0.000437251
0.000450918
0.000464586
0.000478253
0.000491921
0.000505589
0.000519257
0.000532925
0.000546594
0.000560262
0.000573931
Bulletin No. 2022–51
366 Day Year
0.5% Compound Rate 184 Days
Days
Factor
63
0.000861020
64
0.000874693
65
0.000888366
66
0.000902040
67
0.000915713
68
0.000929387
69
0.000943061
70
0.000956735
71
0.000970409
72
0.000984084
73
0.000997758
74
0.001011433
75
0.001025108
76
0.001038783
77
0.001052459
78
0.001066134
79
0.001079810
80
0.001093486
81
0.001107162
82
0.001120839
83
0.001134515
84
0.001148192
85
0.001161869
86
0.001175546
87
0.001189223
88
0.001202900
89
0.001216578
90
0.001230256
91
0.001243934
92
0.001257612
93
0.001271291
94
0.001284969
95
0.001298648
96
0.001312327
97
0.001326006
98
0.001339685
99
0.001353365
100
0.001367044
101
0.001380724
102
0.001394404
103
0.001408085
104
0.001421765
535
Days
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
Factor
0.001709097
0.001722782
0.001736467
0.001750152
0.001763837
0.001777522
0.001791208
0.001804893
0.001818579
0.001832265
0.001845951
0.001859638
0.001873324
0.001887011
0.001900698
0.001914385
0.001928073
0.001941760
0.001955448
0.001969136
0.001982824
0.001996512
0.002010201
0.002023889
0.002037578
0.002051267
0.002064957
0.002078646
0.002092336
0.002106025
0.002119715
0.002133405
0.002147096
0.002160786
0.002174477
0.002188168
0.002201859
0.002215550
0.002229242
0.002242933
0.002256625
0.002270317
December 19, 2022
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
0.000587600
0.000601269
0.000614939
0.000628608
0.000642278
0.000655948
0.000669618
0.000683289
0.000696959
0.000710630
0.000724301
0.000737972
0.000751643
0.000765315
0.000778986
0.000792658
0.000806330
0.000820003
0.000833675
0.000847348
December 19, 2022
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
0.001435446
0.001449127
0.001462808
0.001476489
0.001490170
0.001503852
0.001517533
0.001531215
0.001544897
0.001558580
0.001572262
0.001585945
0.001599628
0.001613311
0.001626994
0.001640678
0.001654361
0.001668045
0.001681729
0.001695413
536
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
0.002284010
0.002297702
0.002311395
0.002325087
0.002338780
0.002352473
0.002366167
0.002379860
0.002393554
0.002407248
0.002420942
0.002434636
0.002448331
0.002462025
0.002475720
0.002489415
0.002503110
0.002516806
Bulletin No. 2022–51
TABLE OF INTEREST RATES
PERIODS BEFORE JUL. 1, 1975 - PERIODS ENDING DEC. 31, 1986
OVERPAYMENTS AND UNDERPAYMENTS
PERIOD
RATE
Before Jul. 1, 1975
Jul. 1, 1975–Jan. 31, 1976
Feb. 1, 1976–Jan. 31, 1978
Feb. 1, 1978–Jan. 31, 1980
Feb. 1, 1980–Jan. 31, 1982
Feb. 1, 1982–Dec. 31, 1982
Jan. 1, 1983–Jun. 30, 1983
Jul. 1, 1983–Dec. 31, 1983
Jan. 1, 1984–Jun. 30, 1984
Jul. 1, 1984–Dec. 31, 1984
Jan. 1, 1985–Dec. 31, 1985
Jul. 1, 1985–Dec. 31, 1985
Jan. 1, 1986–Jun. 30, 1986
Jul. 1, 1986–Dec. 31, 1986
6%
9%
7%
6%
12%
20%
16%
11%
11%
11%
13%
11%
10%
9%
Table
Table
Table
Table
Table
Table
Table
Table
Table
Table
Table
Table
Table
Table
In 1995-1 C.B.
DAILY RATE TABLE
2,
pg.
4,
pg.
3,
pg.
2,
pg.
5,
pg.
6,
pg.
37,
pg.
27,
pg.
75,
pg.
75,
pg.
31,
pg.
27,
pg.
25,
pg.
23,
pg.
557
559
558
557
560
560
591
581
629
629
585
581
579
577
TABLE OF INTEREST RATES
FROM JAN. 1, 1987 – Dec. 31, 1998
Jan. 1, 1987–Mar. 31, 1987
Apr. 1, 1987–Jun. 30, 1987
Jul. 1, 1987–Sep. 30, 1987
Oct. 1, 1987–Dec. 31, 1987
Jan. 1, 1988–Mar. 31, 1988
Apr. 1, 1988–Jun. 30, 1988
Jul. 1, 1988–Sep. 30, 1988
Oct. 1, 1988–Dec. 31, 1988
Jan. 1, 1989–Mar. 31, 1989
Apr. 1, 1989–Jun. 30, 1989
Jul. 1, 1989–Sep. 30, 1989
Oct. 1, 1989–Dec. 31, 1989
Jan. 1, 1990–Mar. 31, 1990
Apr. 1, 1990–Jun. 30, 1990
Jul. 1, 1990–Sep. 30, 1990
Oct. 1, 1990–Dec. 31, 1990
Jan. 1, 1991–Mar. 31, 1991
Apr. 1, 1991–Jun. 30, 1991
Bulletin No. 2022–51
RATE
8%
8%
8%
9%
10%
9%
9%
10%
10%
11%
11%
10%
10%
10%
10%
10%
10%
9%
OVERPAYMENTS
1995-1 C.B.
TABLE
PG
21
575
21
575
21
575
23
577
73
627
71
625
71
625
73
627
25
579
27
581
27
581
25
579
25
579
25
579
25
579
25
579
25
579
23
577
537
UNDERPAYMENTS
1995-1 C.B. RATE
RATE
TABLE
PG
9%
23
577
9%
23
577
9%
23
577
10%
25
579
11%
75
629
10%
73
627
10%
73
627
11%
75
629
11%
27
581
12%
29
583
12%
29
583
11%
27
581
11%
27
581
11%
27
581
11%
27
581
11%
27
581
11%
27
581
10%
25
579
December 19, 2022
Jul. 1, 1991–Sep. 30, 1991
Oct. 1, 1991–Dec. 31, 1991
Jan. 1, 1992–Mar. 31, 1992
Apr. 1, 1992–Jun. 30, 1992
Jul. 1, 1992–Sep. 30, 1992
Oct. 1, 1992–Dec. 31, 1992
Jan. 1, 1993–Mar. 31, 1993
Apr. 1, 1993–Jun. 30, 1993
Jul. 1, 1993–Sep. 30, 1993
Oct. 1, 1993–Dec. 31, 1993
Jan. 1, 1994–Mar. 31, 1994
Apr. 1, 1994–Jun. 30, 1994
Jul. 1, 1994–Sep. 30, 1994
Oct. 1, 1994–Dec. 31, 1994
Jan. 1, 1995–Mar. 31, 1995
Apr. 1, 1995–Jun. 30, 1995
Jul. 1, 1995–Sep. 30, 1995
Oct. 1, 1995–Dec. 31, 1995
Jan. 1, 1996–Mar. 31, 1996
Apr. 1, 1996–Jun. 30, 1996
Jul. 1, 1996–Sep. 30, 1996
Oct. 1, 1996–Dec. 31, 1996
Jan. 1, 1997–Mar. 31, 1997
Apr. 1, 1997–Jun. 30, 1997
Jul. 1, 1997–Sep. 30, 1997
Oct. 1, 1997–Dec. 31, 1997
Jan. 1, 1998–Mar. 31, 1998
Apr. 1, 1998–Jun. 30, 1998
Jul. 1, 1998–Sep. 30, 1998
Oct. 1, 1998–Dec. 31, 1998
December 19, 2022
9%
9%
8%
7%
7%
6%
6%
6%
6%
6%
6%
6%
7%
8%
8%
9%
8%
8%
8%
7%
8%
8%
8%
8%
8%
8%
8%
7%
7%
7%
23
23
69
67
67
65
17
17
17
17
17
17
19
21
21
23
21
21
69
67
69
69
21
21
21
21
21
19
19
19
538
577
577
623
621
621
619
571
571
571
571
571
571
573
575
575
577
575
575
623
621
623
623
575
575
575
575
575
573
573
573
10%
10%
9%
8%
8%
7%
7%
7%
7%
7%
7%
7%
8%
9%
9%
10%
9%
9%
9%
8%
9%
9%
9%
9%
9%
9%
9%
8%
8%
8%
25
25
71
69
69
67
19
19
19
19
19
19
21
23
23
25
23
23
71
69
71
71
23
23
23
23
23
21
21
21
579
579
625
623
623
621
573
573
573
573
573
573
575
577
577
579
577
577
625
623
625
625
577
577
577
577
577
575
575
575
Bulletin No. 2022–51
TABLE OF INTEREST RATES
FROM JANUARY 1, 1999 - PRESENT
NONCORPORATE OVERPAYMENTS AND UNDERPAYMENTS
1995-1 C.B.
Jan. 1, 1999–Mar. 31, 1999
Apr. 1, 1999–Jun. 30, 1999
Jul. 1, 1999–Sep. 30, 1999
Oct. 1, 1999–Dec.31, 1999
Jan. 1, 2000–Mar. 31, 2000
Apr. 1, 2000–Jun. 30, 2000
Jul. 1, 2000–Sep. 30, 2000
Oct. 1, 2000–Dec. 31, 2000
Jan. 1, 2001–Mar. 31, 2001
Apr. 1, 2001–Jun. 30, 2001
Jul. 1, 2001–Sep. 30, 2001
Oct. 1, 2001–Dec. 31, 2001
Jan. 1, 2002–Mar. 31, 2002
Apr. 1, 2002–Jun. 30, 2002
Jul. 1, 2002–Sep. 30, 2002
Oct. 1, 2002–Dec. 31, 2002
Jan. 1, 2003–Mar. 31, 2003
Apr. 1, 2003–Jun. 30, 2003
Jul. 1, 2003–Sep. 30, 2003
Oct. 1, 2003–Dec. 31, 2003
Jan. 1, 2004–Mar. 31, 2004
Apr. 1, 2004–Jun. 30, 2004
Jul. 1, 2004–Sep. 30, 2004
Oct. 1, 2004–Dec. 31, 2004
Jan. 1, 2005–Mar. 31, 2005
Apr. 1, 2005–Jun. 30, 2005
Jul. 1, 2005–Sep. 30, 2005
Oct. 1, 2005–Dec. 31, 2005
Jan. 1, 2006–Mar. 31, 2006
Apr. 1, 2006–Jun. 30, 2006
Jul. 1, 2006–Sep. 30, 2006
Oct. 1, 2006–Dec. 31, 2006
Jan. 1, 2007–Mar. 31, 2007
Apr. 1, 2007–Jun. 30, 2007
Jul. 1, 2007–Sep. 30, 2007
Oct. 1, 2007–Dec. 31, 2007
Jan. 1, 2008–Mar. 31, 2008
Apr. 1, 2008–Jun. 30, 2008
Jul. 1, 2008–Sep. 30, 2008
Oct. 1, 2008–Dec. 31, 2008
Bulletin No. 2022–51
RATE
7%
8%
8%
8%
8%
9%
9%
9%
9%
8%
7%
7%
6%
6%
6%
6%
5%
5%
5%
4%
4%
5%
4%
5%
5%
6%
6%
7%
7%
7%
8%
8%
8%
8%
8%
8%
7%
6%
5%
6%
539
TABLE
19
21
21
21
69
71
71
71
23
21
19
19
17
17
17
17
15
15
15
13
61
63
61
63
15
17
17
19
19
19
21
21
21
21
21
21
67
65
63
65
PAGE
573
575
575
575
623
625
625
625
577
575
573
573
571
571
571
571
569
569
569
567
615
617
615
617
569
571
571
573
573
573
575
575
575
575
575
575
621
619
617
619
December 19, 2022
Jan. 1, 2009–Mar. 31, 2009
Apr. 1, 2009–Jun. 30, 2009
Jul. 1, 2009–Sep. 30, 2009
Oct. 1, 2009–Dec. 31, 2009
Jan. 1, 2010–Mar. 31, 2010
Apr. 1, 2010–Jun. 30, 2010
Jul. 1, 2010–Sep. 30, 2010
Oct. 1, 2010–Dec. 31, 2010
Jan. 1, 2011–Mar. 31, 2011
Apr. 1, 2011–Jun. 30, 2011
Jul. 1, 2011–Sep. 30, 2011
Oct. 1, 2011–Dec. 31, 2011
Jan. 1, 2012–Mar. 31, 2012
Apr. 1, 2012–Jun. 30, 2012
Jul. 1, 2012–Sep. 30, 2012
Oct. 1, 2012–Dec. 31, 2012
Jan. 1, 2013–Mar. 31, 2013
Apr. 1, 2013–Jun. 30, 2013
Jul. 1, 2013–Sep. 30, 2013
Oct. 1, 2013–Dec. 31, 2013
Jan. 1, 2014–Mar. 31, 2014
Apr. 1, 2014–Jun. 30, 2014
Jul. 1, 2014–Sep. 30, 2014
Oct. 1, 2014–Dec. 31, 2014
Jan. 1, 2015–Mar. 31, 2015
Apr. 1, 2015–Jun. 30, 2015
Jul. 1, 2015–Sep. 30, 2015
Oct. 1, 2015–Dec. 31, 2015
Jan. 1, 2016–Mar. 31, 2016
Apr. 1, 2016–Jun. 30, 2016
Jul. 1, 2016–Sep. 30, 2016
Oct. 1, 2016–Dec. 31, 2016
Jan. 1, 2017–Mar. 31, 2017
Apr. 1, 2017–Jun. 30, 2017
Jul. 1, 2017–Sep. 30, 2017
Oct. 1, 2017–Dec. 31, 2017
Jan. 1, 2018–Mar. 31, 2018
Apr. 1, 2018–Jun. 30, 2018
Jul. 1, 2018–Sep. 30, 2018
Oct. 1, 2018–Dec. 31, 2018
Jan. 1, 2019–Mar. 31, 2019
Apr. 1, 2019–Jun. 30, 2019
Jul. 1, 2019–Sep. 30, 2019
Oct. 1, 2019–Dec. 31, 2019
Jan. 1, 2020–Mar. 31, 2020
5%
4%
4%
4%
4%
4%
4%
4%
3%
4%
4%
3%
3%
3%
3%
3%
3%
3%
3%
3%
3%
3%
3%
3%
3%
3%
3%
3%
3%
4%
4%
4%
4%
4%
4%
4%
4%
5%
5%
5%
6%
6%
5%
5%
5%
December 19, 2022
540
15
13
13
13
13
13
13
13
11
13
13
11
59
59
59
59
11
11
11
11
11
11
11
11
11
11
11
11
59
61
61
61
13
13
13
13
13
15
15
15
17
17
15
15
63
569
567
567
567
567
567
567
567
565
567
567
565
613
613
613
613
565
565
565
565
565
565
565
565
565
565
565
565
613
615
615
615
567
567
567
567
567
569
569
569
571
571
569
569
617
Bulletin No. 2022–51
Apr. 1, 2020–Jun. 30, 2020
Jul. 1, 2020–Sep. 30, 2020
Oct. 1, 2020–Dec. 31, 2020
Jan. 1, 2021–Mar. 31, 2021
Apr. 1, 2021–Jun. 30, 2021
Jul. 1, 2021–Sep. 30, 2021
Oct. 1, 2021–Dec. 31, 2021
Jan. 1, 2022–Mar. 31, 2022
Apr. 1, 2022–Jun. 30, 2022
Jul. 1, 2022–Sep. 30, 2022
Oct. 1, 2022–Dec. 31, 2022
Jan. 1, 2023–Mar. 31, 2023
5%
3%
3%
3%
3%
3%
3%
3%
4%
5%
6%
7%
Bulletin No. 2022–51
541
63
59
59
11
11
11
11
11
13
15
17
19
617
613
613
565
565
565
565
565
567
569
571
573
December 19, 2022
TABLE OF INTEREST RATES
FROM JANUARY 1, 1999 - PRESENT
CORPORATE OVERPAYMENTS AND UNDERPAYMENTS
Jan. 1, 1999–Mar. 31, 1999
Apr. 1, 1999–Jun. 30, 1999
Jul. 1, 1999–Sep. 30, 1999
Oct. 1, 1999–Dec. 31, 1999
Jan. 1, 2000–Mar. 30, 2000
Apr. 1, 2000–Jun. 30, 2000
Jul. 1, 2000–Sep. 30, 2000
Oct. 1, 2000–Dec. 31, 2000
Jan. 1, 2001–Mar. 31, 2001
Apr. 1, 2001–Jun. 30, 2001
Jul. 1, 2001–Sep. 30, 2001
Oct. 1, 2001–Dec. 31, 2001
Jan. 1, 2002–Mar. 31, 2002
Apr. 1, 2002–Jun. 30, 2002
Jul. 1, 2002–Sep. 30, 2002
Oct. 1, 2002–Dec. 31, 2002
Jan. 1, 2003–Mar. 31, 2003
Apr. 1, 2003–Jun. 30, 2003
Jul. 1, 2003–Sep. 30, 2003
Oct. 1, 2003–Dec. 31, 2003
Jan. 1, 2004–Mar. 31, 2004
Apr. 1, 2004–Jun. 30, 2004
Jul. 1, 2004–Sep. 30, 2004
Oct. 1, 2004–Dec. 31, 2004
Jan. 1, 2005–Mar. 31, 2005
Apr. 1, 2005–Jun. 30, 2005
Jul. 1, 2005–Sep. 30, 2005
Oct. 1, 2005–Dec. 31, 2005
Jan. 1, 2006–Mar. 31, 2006
Apr. 1, 2006–Jun. 30, 2006
Jul. 1, 2006–Sep. 30, 2006
Oct. 1, 2006–Dec. 31, 2006
Jan. 1, 2007–Mar. 31, 2007
Apr. 1, 2007–Jun. 30, 2007
Jul. 1, 2007–Sep. 30, 2007
Oct. 1, 2007–Dec. 31, 2007
Jan. 1, 2008–Mar. 31, 2008
Apr. 1, 2008–Jun. 30, 2008
Jul. 1, 2008–Sep. 30, 2008
December 19, 2022
OVERPAYMENTS
1995-1 C.B.
RATE
TABLE
RATE
TABLE
6%
17
7%
19
7%
19
7%
19
7%
67
8%
69
8%
69
8%
69
8%
21
7%
19
6%
17
6%
17
5%
15
5%
15
5%
15
5%
15
4%
13
4%
13
4%
13
3%
11
3%
59
4%
61
3%
59
4%
61
4%
13
5%
15
5%
15
6%
17
6%
17
6%
17
7%
19
7%
19
7%
19
7%
19
7%
19
7%
19
6%
65
5%
63
4%
61
542
PG
PG
571
573
573
573
621
623
623
623
575
573
571
571
569
569
569
569
567
567
567
565
613
615
613
615
567
569
569
571
571
571
573
573
573
573
573
573
619
617
615
UNDERPAYMENTS
1995-1 C.B.
RATE
TABLE
PG
RATE
TABLE
PG
7%
19
573
8%
21
575
8%
21
575
8%
21
575
8%
69
623
9%
71
625
9%
71
625
9%
71
625
9%
23
577
8%
21
575
7%
19
573
7%
19
573
6%
17
571
6%
17
571
6%
17
571
6%
17
571
5%
15
569
5%
15
569
5%
15
569
4%
13
567
4%
61
615
5%
63
617
4%
61
615
5%
63
617
5%
15
569
6%
17
571
6%
17
571
7%
19
573
7%
19
573
7%
19
573
8%
21
575
8%
21
575
8%
21
575
8%
21
575
8%
21
575
8%
21
575
7%
67
621
6%
65
619
5%
63
617
Bulletin No. 2022–51
Oct. 1, 2008–Dec. 31, 2008
Jan 1, 2009–Mar. 31, 2009
Apr. 1, 2009–Jun. 30, 2009
Jul. 1, 2009–Sep. 30, 2009
Oct. 1, 2009–Dec. 31, 2009
Jan. 1, 2010–Mar. 31, 2010
Apr. 1, 2010–Jun. 30, 2010
Jul. 1, 2010–Sep. 30, 2010
Oct. 1, 2010–Dec. 31, 2010
Jan. 1, 2011–Mar. 31, 2011
Apr. 1, 2011–Jun. 30, 2011
Jul. 1, 2011–Sep. 30, 2011
Oct. 1, 2011–Dec. 31, 2011
Jan. 1, 2012–Mar. 31, 2012
Apr. 1, 2012–Jun. 30, 2012
Jul. 1, 2012–Sep. 30, 2012
Oct. 1, 2012–Dec. 31, 2012
Jan. 1, 2013–Mar. 31, 2013
Apr. 1, 2013–Jun. 30, 2013
Jul. 1, 2013–Sep. 30, 2013
Oct. 1, 2013–Dec. 31, 2013
Jan. 1, 2014–Mar. 31, 2014
Apr. 1, 2014–Jun. 30, 2014
Jul. 1, 2014–Sep. 30, 2014
Oct. 1, 2014–Dec. 31, 2014
Jan. 1, 2015–Mar. 31, 2015
Apr. 1, 2015–Jun. 30, 2015
Jul. 1, 2015–Sep. 30, 2015
Oct. 1, 2015–Dec. 31, 2015
Jan. 1, 2016–Mar. 31, 2016
Apr. 1, 2016–Jun. 30, 2016
Jul. 1, 2016–Sep. 30, 2016
Oct. 1, 2016–Dec. 31, 2016
Jan. 1, 2017–Mar. 31, 2017
Apr. 1, 2017–Jun. 30, 2017
Jul. 1, 2017–Sep. 30, 2017
Oct. 1, 2017–Dec. 31, 2017
Jan. 1, 2018–Mar. 31, 2018
Apr. 1, 2018–Jun. 30, 2018
Jul. 1, 2018–Sep. 30, 2018
Oct. 1, 2018–Dec. 31, 2018
Jan. 1, 2019–Mar. 31, 2019
Apr. 1, 2019–Jun. 30, 2019
Jul. 1, 2019–Sep. 30, 2019
Oct. 1, 2019–Dec. 31, 2019
Bulletin No. 2022–51
5%
4%
3%
3%
3%
3%
3%
3%
3%
2%
3%
3%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
2%
3%
3%
3%
3%
3%
3%
3%
3%
4%
4%
4%
5%
5%
4%
4%
63
13
11
11
11
11
11
11
11
9
11
11
9
57
57
57
57
9
9
9
9
9
9
9
9
9
9
9
9
57
59
59
59
11
11
11
11
11
13
13
13
15
15
13
13
543
617
567
565
565
565
565
565
565
565
563
565
565
563
611
611
611
611
563
563
563
563
563
563
563
563
563
563
563
563
611
613
613
613
565
565
565
565
565
567
567
567
569
569
567
567
6%
5%
4%
4%
4%
4%
4%
4%
4%
3%
4%
4%
3%
3%
3%
3%
3%
3%
3%
3%
3%
3%
3%
3%
3%
3%
3%
3%
3%
3%
4%
4%
4%
4%
4%
4%
4%
4%
5%
5%
5%
6%
6%
5%
5%
65
15
13
13
13
13
13
13
13
11
13
13
11
59
59
59
59
11
11
11
11
11
11
11
11
11
11
11
11
59
61
61
61
13
13
13
13
13
15
15
15
17
17
15
15
619
569
567
567
567
567
567
567
567
565
567
567
565
613
613
613
613
565
565
565
565
565
565
565
565
565
565
565
565
613
615
615
615
567
567
567
567
567
569
569
569
571
571
569
569
December 19, 2022
Jan. 1, 2020–Mar. 31, 2020
Apr. 1, 2020–Jun. 30, 2020
Jul. 1, 2020–Sep. 30, 2020
Oct. 1, 2020–Dec. 31, 2020
Jan. 1, 2021–Mar. 31, 2021
Apr. 1, 2021–Jun. 30, 2021
Jul. 1, 2021–Sep. 30, 2021
Oct. 1, 2021–Dec. 31, 2021
Jan. 1, 2022–Mar. 31, 2022
Apr. 1, 2022–Jun. 30, 2022
Jul. 1, 2022–Sep. 30, 2022
Oct. 1, 2022–Dec. 31, 2022
Jan. 1, 2023–Mar. 31, 2023
December 19, 2022
4%
4%
2%
2%
2%
2%
2%
2%
2%
3%
4%
5%
6%
61
61
57
57
9
9
9
9
9
11
13
15
17
544
615
615
611
611
563
563
563
563
563
565
567
569
571
5%
5%
3%
3%
3%
3%
3%
3%
3%
4%
5%
6%
7%
63
63
59
59
11
11
11
11
11
13
15
17
19
617
617
613
613
565
565
565
565
565
567
569
571
573
Bulletin No. 2022–51
TABLE OF INTEREST RATES
FOR LARGE CORPORATE UNDERPAYMENTS
FROM JANUARY 1, 1991 - PRESENT
Jan. 1, 1991–Mar. 31, 1991
Apr. 1, 1991–Jun. 30, 1991
Jul. 1, 1991–Sep. 30, 1991
Oct. 1, 1991–Dec. 31, 1991
Jan. 1, 1992–Mar. 31, 1992
Apr. 1, 1992–Jun. 30, 1992
Jul. 1, 1992–Sep. 30, 1992
Oct. 1, 1992–Dec. 31, 1992
Jan. 1, 1993–Mar. 31, 1993
Apr. 1, 1993–Jun. 30, 1993
Jul. 1, 1993–Sep. 30, 1993
Oct. 1, 1993–Dec. 31, 1993
Jan. 1, 1994–Mar. 31, 1994
Apr. 1, 1994–Jun. 30, 1994
Jul. 1, 1994–Sep. 30, 1994
Oct. 1, 1994–Dec. 31, 1994
Jan. 1, 1995–Jun. 30, 1995
Apr. 1, 1995–Jun. 30, 1995
Jul. 1, 1995–Sep. 30, 1995
Oct. 1, 1995–Dec. 31, 1995
Jan. 1, 1996–Mar. 31, 1996
Apr. 1, 1996–Jun. 30, 1996
Jul. 1, 1996–Sep. 30, 1996
Oct. 1, 1996–Dec. 31, 1996
Jan. 1, 1997–Mar. 31, 1997
Apr. 1, 1997–Jun. 30, 1997
Jul. 1, 1997–Sep. 30, 1997
Oct. 1, 1997–Dec. 31, 1997
Jan. 1, 1998–Mar. 31, 1998
Apr. 1, 1998–Jun. 30, 1998
Jul. 1, 1998–Sep. 30, 1998
Oct. 1, 1998–Dec. 31, 1998
Jan. 1, 1999–Mar. 31, 1999
Apr. 1, 1999–Jun. 30, 1999
Jul. 1, 1999–Sep. 30, 1999
Oct. 1, 1999–Dec. 31, 1999
Jan. 1, 2000–Mar. 31, 2000
Apr. 1, 2000–Jun. 30, 2000
Jul. 1, 2000–Sep. 30, 2000
Oct. 1, 2000–Dec. 31, 2000
Jan. 1, 2001–Mar. 31, 2001
Bulletin No. 2022–51
RATE
13%
12%
12%
12%
11%
10%
10%
9%
9%
9%
9%
9%
9%
9%
10%
11%
11%
12%
11%
11%
11%
10%
11%
11%
11%
11%
11%
11%
11%
10%
10%
10%
9%
10%
10%
10%
10%
11%
11%
11%
11%
545
1995-1 C.B.
TABLE
31
29
29
29
75
73
73
71
23
23
23
23
23
23
25
27
27
29
27
27
75
73
75
75
27
27
27
27
27
25
25
25
23
25
25
25
73
75
75
75
27
PG
585
583
583
583
629
627
627
625
577
577
577
577
577
577
579
581
581
583
581
581
629
627
629
629
581
581
581
581
581
579
579
579
577
579
579
579
627
629
629
629
581
December 19, 2022
Apr. 1, 2001–Jun. 30, 2001
Jul. 1, 2001–Sep. 30, 2001
Oct. 1, 2001–Dec. 31, 2001
Jan. 1, 2002–Mar. 31, 2002
Apr. 1, 2002–Sep. 30, 2002
Jul. 1, 2002–Sep. 30, 2002
Oct. 1, 2002–Dec. 31, 2002
Jan. 1, 2003–Mar. 31, 2003
Apr. 1, 2003–Jun. 30, 2003
Jul. 1, 2003–Sep. 30, 2003
Oct. 1, 2003–Dec. 31, 2003
Jan. 1, 2004–Mar. 31, 2004
Apr. 1, 2004–Jun. 30, 2004
Jul. 1, 2004–Sep. 30, 2004
Oct. 1, 2004–Dec. 31, 2004
Jan. 1, 2005–Mar. 31, 2005
Apr. 1, 2005–Jun. 30, 2005
Jul. 1, 2005–Sep. 30, 2005
Oct. 1, 2005–Dec. 31, 2005
Jan. 1, 2006–Mar. 31, 2006
Apr. 1, 2006–Jun. 30, 2006
Jul. 1, 2006–Sep. 30, 2006
Oct. 1, 2006–Dec. 31, 2006
Jan. 1, 2007–Mar. 31, 2007
Apr. 1, 2007–Jun. 30, 2007
Jul. 1, 2007–Sep. 30, 2007
Oct. 1, 2007–Dec. 31, 2007
Jan. 1, 2008–Mar. 31, 2008
Apr. 1, 2008–Sep. 30, 2008
Jul. 1, 2008–Sep. 30, 2008
Oct. 1, 2008–Dec. 31, 2008
Jan. 1, 2009–Mar. 31, 2009
Apr. 1, 2009–Jun. 30, 2009
Jul. 1, 2009–Sep. 30, 2009
Oct. 1, 2009–Dec. 31, 2009
Jan. 1, 2010–Mar. 31, 2010
Apr. 1, 2010–Jun. 30, 2010
Jul. 1, 2010–Sep. 30, 2010
Oct. 1, 2010–Dec. 31, 2010
Jan. 1, 2011–Mar. 31, 2011
Apr. 1, 2011–Jun. 30, 2011
Jul. 1, 2011–Sep. 30, 2011
Oct. 1, 2011–Dec. 31, 2011
Jan. 1, 2012–Mar. 31, 2012
Apr. 1, 2012–Jun. 30, 2012
December 19, 2022
10%
9%
9%
8%
8%
8%
8%
7%
7%
7%
6%
6%
7%
6%
7%
7%
8%
8%
9%
9%
9%
10%
10%
10%
10%
10%
10%
9%
8%
7%
8%
7%
6%
6%
6%
6%
6%
6%
6%
5%
6%
6%
5%
5%
5%
546
25
23
23
21
21
21
21
19
19
19
17
65
67
65
67
19
21
21
23
23
23
25
25
25
25
25
25
71
69
67
69
19
17
17
17
17
17
17
17
15
17
17
15
63
63
579
577
577
575
575
575
575
573
573
573
571
619
621
619
621
573
575
575
577
577
577
579
579
579
579
579
579
625
623
621
623
573
571
571
571
571
571
571
571
569
571
571
569
617
617
Bulletin No. 2022–51
Jul. 1, 2012–Sep. 30, 2012
Oct. 1, 2012–Dec. 31, 2012
Jan. 1, 2013–Mar. 31, 2013
Apr. 1, 2013–Jun. 30, 2013
Jul. 1, 2013–Sep. 30, 2013
Oct. 1, 2013–Dec. 31, 2013
Jan. 1, 2014–Mar. 31, 2014
Apr. 1, 2014–Jun. 30, 2014
Jul. 1, 2014–Sep. 30, 2014
Oct. 1, 2014–Dec. 31, 2014
Jan. 1, 2015–Mar. 31, 2015
Apr. 1, 2015–Jun. 30, 2015
Jul. 1, 2015–Sep. 30, 2015
Oct. 1, 2015–Dec. 31, 2015
Jan. 1, 2016–Mar. 31, 2016
Apr. 1, 2016–Jun. 30, 2016
Jul. 1, 2016–Sep. 30, 2016
Oct. 1, 2016–Dec. 31, 2016
Jan. 1, 2017–Mar. 31, 2017
Apr. 1, 2017–Jun. 30, 2017
Jul. 1, 2017–Sep. 30, 2017
Oct. 1, 2017–Dec. 31, 2017
Jan. 1, 2018–Mar. 31, 2018
Apr. 1, 2018–Jun. 30, 2018
Jul. 1, 2018–Sep. 30, 2018
Oct. 1, 2018–Dec. 31, 2018
Jan. 1, 2019–Mar. 31, 2019
Apr. 1, 2019–Jun. 30, 2019
Jul. 1, 2019–Sep. 30, 2019
Oct. 1, 2019–Dec. 31, 2019
Jan. 1, 2020–Mar. 31, 2020
Apr. 1, 2020–Jun. 30, 2020
Jul. 1, 2020–Sep. 30, 2020
Oct. 1, 2020–Dec. 31, 2020
Jan. 1, 2021–Mar. 31, 2021
Apr. 1, 2021–Jun. 30, 2021
Jul. 1, 2021–Sep. 30, 2021
Oct. 1, 2021–Dec. 31, 2021
Jan. 1, 2022–Mar. 31, 2022
Apr. 1, 2022–Jun. 30, 2022
Jul. 1, 2022–Sep. 30, 2022
Oct. 1, 2022–Dec. 31, 2022
Jan. 1, 2023–Mar. 31, 2023
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
6%
6%
6%
6%
6%
6%
6%
6%
7%
7%
7%
8%
8%
7%
7%
7%
7%
5%
5%
5%
5%
5%
5%
5%
6%
7%
8%
9%
Bulletin No. 2022–51
547
63
63
15
15
15
15
15
15
15
15
15
15
15
15
63
65
65
65
17
17
17
17
17
19
19
19
21
21
19
19
67
67
63
63
15
15
15
15
15
17
19
21
23
617
617
569
569
569
569
569
569
569
569
569
569
569
569
617
619
619
619
571
571
571
571
571
573
573
573
575
575
573
573
621
621
617
617
569
569
569
569
569
571
573
575
577
December 19, 2022
TABLE OF INTEREST RATES FOR CORPORATE
OVERPAYMENTS EXCEEDING $10,000
FROM JANUARY 1, 1995 – PRESENT
1995-1 C.B.
RATE
TABLE
PG
Jan. 1, 1995–Mar. 31, 1995
6.5%
18
572
Apr. 1, 1995–Jun. 30, 1995
7.5%
20
574
Jul. 1, 1995–Sep. 30, 1995
6.5%
18
572
Oct. 1, 1995–Dec. 31, 1995
6.5%
18
572
Jan. 1, 1996–Mar. 31, 1996
6.5%
66
620
Apr. 1, 1996–Jun. 30, 1996
5.5%
64
618
Jul. 1, 1996–Sep. 30, 1996
6.5%
66
620
Oct. 1, 1996–Dec. 31, 1996
6.5%
66
620
Jan. 1, 1997–Mar. 31, 1997
6.5%
18
572
Apr. 1, 1997–Jun. 30, 1997
6.5%
18
572
Jul. 1, 1997–Sep. 30, 1997
6.5%
18
572
Oct. 1, 1997–Dec. 31, 1997
6.5%
18
572
Jan. 1, 1998–Mar. 31, 1998
6.5%
18
572
Apr. 1, 1998–Jun. 30, 1998
5.5%
16
570
Jul. 1, 1998–Sep. 30, 1998
5.5%
16
570
Oct. 1, 1998–Dec. 31, 1998
5.5%
16
570
Jan. 1, 1999–Mar. 31, 1999
4.5%
14
568
Apr. 1, 1999–Sep. 30, 1999
5.5%
16
570
Jul. 1, 1999–Sep. 30, 1999
5.5%
16
570
Oct. 1, 1999–Dec. 31, 1999
5.5%
16
570
Jan. 1, 2000–Mar. 31, 2000
5.5%
64
618
Apr. 1, 2000–Jun. 30, 2000
6.5%
66
620
Jul. 1, 2000–Sep. 30, 2000
6.5%
66
620
Oct. 1, 2000–Dec. 31, 2000
6.5%
66
620
Jan. 1, 2001–Mar. 31, 2001
6.5%
18
572
Apr. 1, 2001–Jun. 30, 2001
5.5%
16
570
Jul. 1, 2001–Sep. 30, 2001
4.5%
14
568
Oct. 1, 2001–Dec. 31, 2001
4.5%
14
568
Jan. 1, 2002–Mar. 31, 2002
3.5%
12
566
Apr. 1, 2002–Jun. 30, 2002
3.5%
12
566
Jul. 1, 2002–Sep. 30, 2002
3.5%
12
566
Oct. 1, 2002–Dec. 31, 2002
3.5%
12
566
Jan. 1, 2003–Mar. 31, 2003
2.5%
10
564
Apr. 1, 2003–Jun. 30, 2003
2.5%
10
564
Jul. 1, 2003–Sep. 30, 2003
2.5%
10
564
Oct. 1, 2003–Dec. 31, 2003
1.5%
8
562
Jan. 1, 2004–Mar. 31, 2004
1.5%
56
610
Apr. 1, 2004–Jun. 30, 2004
2.5%
58
612
December 19, 2022
548
Bulletin No. 2022–51
Jul. 1, 2004–Sep. 30, 2004
1.5%
56
610
Oct. 1, 2004–Dec. 31, 2004
2.5%
58
612
Jan. 1, 2005–Mar. 31, 2005
2.5%
10
564
Apr. 1, 2005–Jun. 30, 2005
3.5%
12
566
Jul. 1, 2005–Sep. 30, 2005
3.5%
12
566
Oct. 1, 2005–Dec. 31, 2005
4.5%
14
568
Jan. 1, 2006–Mar. 31, 2006
4.5%
14
568
Apr. 1, 2006–Jun. 30, 2006
4.5%
14
568
Jul. 1, 2006–Sep. 30, 2006
5.5%
16
570
Oct. 1, 2006–Dec. 31, 2006
5.5%
16
570
Jan. 1, 2007–Mar. 31, 2007
5.5%
16
570
Apr. 1, 2007–Jun. 30, 2007
5.5%
16
570
Jul. 1, 2007–Sep. 30, 2007
5.5%
16
570
Oct. 1, 2007–Dec. 31, 2007
5.5%
16
570
Jan. 1, 2008–Mar. 31, 2008
4.5%
62
616
Apr. 1, 2008–Jun. 30, 2008
3.5%
60
614
Jul. 1, 2008–Sep. 30, 2008
2.5%
58
612
Oct. 1, 2008–Dec. 31, 2008
3.5%
60
614
Jan. 1, 2009–Mar. 31, 2009
2.5%
10
564
Apr. 1, 2009–Jun. 30, 2009
1.5%
8
562
Jul. 1, 2009–Sep. 30, 2009
1.5%
8
562
Oct. 1, 2009–Dec. 31, 2009
1.5%
8
562
Jan. 1, 2010–Mar. 31, 2010
1.5%
8
562
Apr. 1, 2010–Jun. 30, 2010
1.5%
8
562
Jul. 1, 2010–Sep. 30, 2010
1.5%
8
562
Oct. 1, 2010–Dec. 31, 2010
1.5%
8
562
Jan. 1, 2011–Mar. 31, 2011
0.5%*
Apr. 1, 2011–Jun. 30, 2011
1.5%
8
562
Jul. 1, 2011–Sep. 30, 2011
1.5%
8
562
Oct. 1, 2011–Dec. 31, 2011
0.5%*
Jan. 1, 2012–Mar. 31, 2012
0.5%*
Apr. 1, 2012–Jun. 30, 2012
0.5%*
Jul. 1, 2012–Sep. 30, 2012
0.5%*
Oct. 1, 2012–Dec. 31, 2012
0.5%*
Jan. 1, 2013–Mar. 31, 2013
0.5%*
Apr. 1, 2013–Jun. 30, 2013
0.5%*
Jul. 1, 2013–Sep. 30, 2013
0.5%*
Oct. 1, 2013–Dec. 31, 2013
0.5%*
Jan. 1, 2014–Mar. 31, 2014
0.5%*
Apr. 1, 2014–Jun. 30, 2014
0.5%*
Jul. 1, 2014–Sep. 30, 2014
0.5%*
Oct. 1, 2014–Dec. 31, 2014
0.5%*
Bulletin No. 2022–51
549
December 19, 2022
Jan. 1, 2015–Mar. 31, 2015
0.5%*
Apr. 1, 2015–Jun. 30, 2015
0.5%*
Jul. 1, 2015–Sep. 30, 2015
0.5%*
Oct. 1, 2015–Dec. 31, 2015
0.5%*
Jan. 1, 2016–Mar. 31, 2016
0.5%*
Apr. 1, 2016–Jun. 30, 2016
1.5%
56
610
Jul. 1, 2016–Sep. 30, 2016
1.5%
56
610
Oct. 1, 2016–Dec. 31, 2016
1.5%
56
610
Jan. 1, 2017–Mar. 31, 2017
1.5%
8
562
Apr. 1, 2017–Jun. 30, 2017
1.5%
8
562
Jul. 1, 2017–Sep. 30, 2017
1.5%
8
562
Oct. 1, 2017–Dec. 31, 2017
1.5%
8
562
Jan. 1, 2018–Mar. 31, 2018
1.5%
8
562
Apr. 1, 2018–Jun. 30, 2018
2.5%
10
564
Jul. 1, 2018–Sep. 30, 2018
2.5%
10
564
Oct. 1, 2018–Dec. 31, 2018
2.5%
10
564
Jan. 1, 2019–Mar. 31, 2019
3.5%
12
566
Apr. 1, 2019–Jun. 30, 2019
3.5%
12
566
Jul. 1, 2019–Sep. 30, 2019
2.5%
10
564
Oct. 1, 2019–Dec. 31, 2019
2.5%
10
564
Jan. 1, 2020–Mar. 31, 2020
2.5%
58
612
Apr. 1, 2020–Jun. 30, 2020
2.5%
58
612
Jul. 1, 2020–Sep. 30, 2020
0.5%*
Oct. 1, 2020–Dec. 31, 2020
0.5%*
Jan. 1, 2021–Mar. 31, 2021
0.5%*
Apr. 1, 2021–Jun. 30, 2021
0.5%*
Jul. 1, 2021–Sep. 30, 2021
0.5%*
Oct. 1, 2021–Dec. 31, 2021
0.5%*
Jan. 1, 2022–Mar. 31, 2022
0.5%*
Apr. 1, 2022–Jun. 30, 2022
1.5%
8
562
Jul. 1, 2022–Sep. 30, 2022
2.5%
10
564
Oct. 1, 2022–Dec. 31, 2022
3.5%
12
566
Jan. 1, 2023–Mar. 31, 2023
4.5%
14
568
* The asterisk reflects the interest factors for daily compound interest for annual rates of 0.5 percent published in Appendix A of
this Revenue Ruling.
December 19, 2022
550
Bulletin No. 2022–51
Section 401.—Qualified
Pension, Profit-Sharing,
and Stock Bonus Plans
26 CFR 1.401(l)-1: Permitted disparity in employer-provided contributions or benefits
Rev. Rul. 2022-24
This revenue ruling provides tables of
covered compensation under § 401(l)(5)
(E) of the Internal Revenue Code and the
Income Tax Regulations thereunder, for
the 2023 plan year.
Section 401(l)(5)(E)(i) defines covered
compensation with respect to an employee
as the average of the contribution and benefit bases in effect under section 230 of
the Social Security Act (“Act”) for each
year in the 35‑year period ending with the
year in which the employee attains Social
Security retirement age.
Section 401(l)(5)(E)(ii) states that the
determination for any year preceding the
CALENDAR
YEAR OF
BIRTH
1907
1908
1909
1910
1911
1912
1913
1914
1915
1916
1917
1918
1919
1920
1921
1922
1923
1924
Bulletin No. 2022–51
year in which the employee attains Social
Security retirement age shall be made by
assuming that there is no increase in covered compensation after the determination year and before the employee attains
Social Security retirement age.
Section 1.401(l)-1(c)(34) of the Income
Tax Regulations defines the taxable wage
base as the contribution and benefit base
under section 230 of the Act.
Section 1.401(l)-1(c)(7)(i) defines covered compensation for an employee as the
average (without indexing) of the taxable
wage bases in effect for each calendar year
during the 35-year period ending with the
last day of the calendar year in which the
employee attains (or will attain) Social
Security retirement age. A 35‑year period
is used for all individuals regardless of the
year of birth of the individual. In determining an employee’s covered compensation for a plan year, the taxable wage
base for all calendar years beginning after
the first day of the plan year is assumed to
be the same as the taxable wage base in
effect as of the beginning of the plan year.
An employee’s covered compensation for
a plan year beginning after the 35-year
period applicable under § 1.401(l)‑1(c)
(7)(i) is the employee’s covered compensation for a plan year during which the
35-year period ends. An employee’s covered compensation for a plan year beginning before the 35-year period applicable
under § 1.401(l)-1(c)(7)(i) is the taxable
wage base in effect as of the beginning of
the plan year.
Section 1.401(l)-1(c)(7)(ii) provides
that, for purposes of determining the
amount of an employee’s covered compensation under § 1.401(l)-1(c)(7)(i), a
plan may use tables, provided by the Commissioner, that are developed by rounding
the actual amounts of covered compensation for different years of birth.
For purposes of determining covered
compensation for the 2023 year, the taxable wage base is $160,200.
The following tables provide covered
compensation for 2023.
ATTACHMENT I
2023 COVERED COMPENSATION TABLE
CALENDAR YEAR OF
2023 COVERED
SOCIAL SECURITY
COMPENSATION
RETIREMENT AGE
TABLE II
1972
$ 4,488
1973
4,704
1974
5,004
1975
5,316
1976
5,664
1977
6,060
1978
6,480
1979
7,044
1980
7,692
1981
8,460
1982
9,300
1983
10,236
1984
11,232
1985
12,276
1986
13,368
1987
14,520
1988
15,708
1989
16,968
551
December 19, 2022
CALENDAR
YEAR OF
BIRTH
1925
1926
1927
1928
1929
1930
1931
1932
1933
1934
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
1946
1947
1948
1949
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
December 19, 2022
ATTACHMENT I
2023 COVERED COMPENSATION TABLE
CALENDAR YEAR OF
2023 COVERED
SOCIAL SECURITY
COMPENSATION
RETIREMENT AGE
TABLE II
1990
18,312
1991
19,728
1992
21,192
1993
22,716
1994
24,312
1995
25,920
1996
27,576
1997
29,304
1998
31,128
1999
33,060
2000
35,100
2001
37,212
2002
39,444
2004
43,992
2005
46,344
2006
48,816
2007
51,348
2008
53,952
2009
56,628
2010
59,268
2011
61,884
2012
64,560
2013
67,308
2014
69,996
2015
72,636
2016
75,180
2017
77,880
2018
80,532
2019
83,244
2020
86,052
2022
91,884
2023
95,172
2024
98,376
2025
101,484
2026
104,544
2027
107,532
2028
110,460
2029
113,304
2030
116,136
2031
118,920
552
Bulletin No. 2022–51
CALENDAR
YEAR OF
BIRTH
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990 and Later
Bulletin No. 2022–51
ATTACHMENT I
2023 COVERED COMPENSATION TABLE
CALENDAR YEAR OF
2023 COVERED
SOCIAL SECURITY
COMPENSATION
RETIREMENT AGE
TABLE II
2032
121,632
2033
124,260
2034
126,756
2035
129,156
2036
131,436
2037
133,584
2038
135,684
2039
137,748
2040
139,752
2041
141,636
2042
143,424
2043
145,092
2044
146,616
2045
148,140
2046
149,664
2047
151,104
2048
152,424
2049
153,660
2050
154,860
2051
156,048
2052
156,984
2053
157,896
2054
158,676
2055
159,324
2056
159,816
2057 and Later
160,200
553
December 19, 2022
ATTACHMENT II
2023 ROUNDED COVERED COMPENSATION TABLE
CALENDAR
2023 COVERED
YEAR OF
COMPENSATION
BIRTH
ROUNDED
1937
$ 39,000
1938–1939
45,000
1940
48,000
1941
51,000
1942
54,000
1943
57,000
1944
60,000
1945
63,000
1946–1947
66,000
1948
69,000
1949
72,000
1950
75,000
1951
78,000
1952
81,000
1953
84,000
1954
87,000
1955
93,000
1956
96,000
1957
99,000
1958
102,000
1959
105,000
1960
108,000
1961
111,000
1962
114,000
1963
117,000
1964
120,000
1965–1966
123,000
1967
126,000
1968
129,000
1969
132,000
1970–1971
135,000
1972
138,000
1973–1974
141,000
1975–1976
144,000
1977–1978
147,000
1979–1980
150,000
1981–1982
153,000
1983–1985
156,000
1986–1988
159,000
1989 and Later
160,200
December 19, 2022
554
Bulletin No. 2022–51
DRAFTING INFORMATION
The principal author of this notice is
Tom Morgan of the Office of the Associate
Bulletin No. 2022–51
Chief Counsel (Employee Benefits,
Exempt Organizations, and Employment
Taxes). However, other personnel from the
IRS participated in the development of this
555
guidance. For further information regarding this notice, contact Mr. Morgan at 202317-6700 or Greg Davis at 443-853-5590
(not toll-free numbers).
December 19, 2022
Part III
Deletions From Cumulative
List of Organizations,
Contributions to Which are
Deductible Under Section
170 of the Code
Announcement 2022-24
The Internal Revenue Service has
revoked its determination that the organizations listed below qualify as organizations described in sections 501(c)(3) and
170(c)(2) of the Internal Revenue Code of
1986.
Generally, the IRS will not disallow
deductions for contributions made to a
listed organization on or before the date
of announcement in the Internal Revenue
Bulletin that an organization no longer
qualifies. However, the IRS is not precluded from disallowing a deduction for
any contributions made after an organization ceases to qualify under section 170(c)
(2) if the organization has not timely filed
a suit for declaratory judgment under section 7428 and if the contributor (1) had
knowledge of the revocation of the ruling
or determination letter, (2) was aware that
such revocation was imminent, or (3) was
in part responsible for or was aware of the
activities or omissions of the organization
that brought about this revocation.
If on the other hand a suit for declaratory judgment has been timely filed,
NAME OF ORGANIZATION
Effective Date of
Revocation
ROCHESTER BIOVENTURE CENTER INC
Fellowship of the Lens Educational Foundation
Love No Because, Inc.
Benchmark Family Services
Christ Ambassadors Church Inc.
Love of Max Horse Rescue
Pleasant Home Youth Football & Cheer
Rogue Performance Fresno
CRT Surgical Associates
Heroes Relief Inc
December 19, 2022
7/1/2017
9/23/2019
1/1/2020
7/1/2017
1/1/2017
1/1/2019
1/1/2019
1/1/2018
1/1/2018
1/1/2018
556
contributions from individuals and organizations described in section 170(c)(2)
that are otherwise allowable will continue
to be deductible. Protection under section 7428(c) would begin on December
19, 2022 and would end on the date the
court first determines the organization is
not described in section 170(c)(2) as more
particularly set for in section 7428(c)(1).
For individual contributors, the maximum
deduction protected is $1,000, with a husband and wife treated as one contributor.
This benefit is not extended to any individual, in whole or in part, for the acts or
omissions of the organization that were
the basis for revocation.
LOCATION
ROCHESTER, NY
Danville, CA
TAMPA, FL
NEW CARLISLE, OH
Las Vegas, NV
SPRING BRANCH, TX
ANDALUSIA, AL
Fresno, CA
Flushing, NY
Webster, FL
Bulletin No. 2022–51
Section 7428(c) Validation
of Certain Contributions
Made During Pendency
of Declaratory Judgment
Proceedings
Announcement 2022-25
This announcement serves notice to
potential donors that the organization
listed below has recently filed a timely
declaratory judgment suit under section
Name of Organization
International Hunger and Homeless Charity
Bulletin No. 2022–51
7428 of the Code, challenging revocation
of its status as an eligible donee under section 170(c)(2).
Protection under section 7428(c) of the
Code begins on the date that the notice
of revocation is published in the Internal
Revenue Bulletin and ends on the date
on which a court first determines that an
organization is not described in section
170(c)(2), as more particularly set forth in
section 7428(c)(1).
In the case of individual contributors,
the maximum amount of contributions
protected during this period is limited to
Date Suit Filed
9/13/2022
557
$1,000.00, with a husband and wife being
treated as one contributor. This protection
is not extended to any individual who was
responsible, in whole or in part, for the acts
or omissions of the organization that were
the basis for the revocation. This protection
also applies (but without limitation as to
amount) to organizations described in section 170(c)(2) which are exempt from tax
under section 501(a). If the organization
ultimately prevails in its declaratory judgment suit, deductibility of contributions
would be subject to the normal limitations
set forth under section 170.
Effective Date of
Revocation
1/1/2017
Location
North Las Vegas, Nevada
December 19, 2022
Amounts Paid by Suffolk
County, New York, to
Residents for Septic
System Upgrades
Announcement 2022-26
This announcement notifies taxpayers that payments made by the County of
Suffolk in the State of New York (Suffolk
County) to residential property owners
in Suffolk County under Suffolk County’s Septic Improvement Program (SIP
Program) are not included in the gross
income of those property owners for Federal income tax purposes.
In addition, because the SIP Program
payments to Suffolk County residents are
not includible in the gross income of the
recipients, Suffolk County does not have an
information reporting obligation for the payments made to residential property owners
in Suffolk County under the SIP Program.
Suffolk County is experiencing
degraded water quality as a result of
excess nitrogen and nitrogen pollution,
the primary cause of which is cesspools
and conventional septic systems. The New
York State Department of Environmental
Conservation and the U.S. Environmental
Protection Agency have both determined
that the Long Island Sound, the South
Shore Estuary, and the Peconic Estuary
are impaired bodies of water due to excess
nitrogen pollution. Excess nitrogen and
nitrogen pollution have contributed to
beach closures, restrictions on shell fishing, toxic algae blooms, and massive fish
kills within Suffolk County.
To address the adverse effects of nitrogen pollution from cesspools and septic
systems, Suffolk County established the
SIP Program pursuant to Suffolk County
Local Law 15-2017 to encourage residents to upgrade their existing cesspools
and septic systems to Innovative and
Alternative On-site Wastewater Treatment Systems (I/A OWT systems). I/A
OWT systems are designed to reduce the
nitrogen contamination affecting Suffolk
County’s watershed.
As part of the SIP Program, Suffolk
County provides payments to qualified
residential property owners in Suffolk
County who must use the payments for
December 19, 2022
the installation and maintenance of I/A
OWT systems on their residential properties. Among other requirements to qualify
for a payment under the SIP Program, a
residential property owner’s home must
be a single family, owner-occupied, yearround primary residence of the owner, not
a rental property, and not a property in
which an in-home business is located.
Section 126(a) of the Internal Revenue
Code (Code) provides that gross income
does not include the excludable portions
of payments received under the programs
specified in § 126(a)(1) through (a)(8).
Section 126(a)(8) includes, in part, any
program of a State or a political subdivision of a State under which payments
are made to individuals primarily for the
purpose of conserving soil, protecting or
restoring the environment, improving forests, or providing a habitat for wildlife.
Under § 126(b)(1) of the Code, the
amount of the “excludable portion” of a
payment that is excluded from a recipient’s
gross income is that portion of the payment made to any person under a program
described in § 126(a) that is determined—
(A) by the Secretary of Agriculture to
be primarily for the purpose of conserving soil and water resources, protecting or
restoring the environment, improving forests, or providing a habitat for wildlife and
(B) by the Secretary of the Treasury
or her delegate as not increasing substantially the annual income derived from the
property.
Further, § 126(b)(2) provides that the
term “excludable portion” does not include
that portion of any payment allowable as
a deduction in the taxable year the amount
is paid or incurred.
On November 16, 2022, the Natural
Resources Conservation Service of the
U.S. Department of Agriculture provided
public notice that the Secretary of Agriculture has determined that the SIP Program
payments are primarily for the purpose
of conserving soil and water resources
and protecting or restoring the environment. See https://www.federalregister.
gov/documents/2022/11/16/2022-24937/
determination-of-the-primary-purposeof-the-new-york-suffolk-county-septicimprovement-program-sip, 87 FR 68669
(Nov. 16, 2022). Consequently, the SIP
Program payments meet the requirements
of § 126(b)(1)(A) of the Code. In addition,
558
because the SIP Program payments are
made only in connection with property that
is the primary residence of the owner, not a
rental property, and not a property in which
an in-home business is located, no income
is derived from properties on which an I/A
OWT system will be installed using funds
provided by Suffolk County under the SIP
Program. Accordingly, this announcement
confirms that the SIP Program payments
do not increase substantially the annual
income derived from the property within
the meaning of § 126(b)(1)(B). Finally,
§ 126(b)(2) does not operate to reduce the
excludable portion of any SIP Program
payment because no portion of the payment is allowable to Suffolk County as a
deduction in the taxable year the amount is
paid or incurred by Suffolk County.
Because the requirements of § 126(a) of
the Code are met for Suffolk County’s payments under the SIP Program, the payments
are not included in the gross income of the
payment recipients for Federal income tax
purposes. In addition, Suffolk County does
not have an information reporting obligation under § 6041 with respect to the payments under the SIP Program.
Payments under the SIP Program have
been ongoing and, therefore, some payment recipients may have reported the
payments as gross income on their Federal income tax return for the year or years
they received the payment(s). If so, those
individuals should file an amended return
https://www.irs.gov/forms-pubs/aboutform-1040x for the year or years in which
they reported the income and decrease their
adjusted gross income by the appropriate
amount. The Explanation of Changes on
Form 1040-X should refer to Announcement 2022-26. Generally, § 6511(a) of the
Code requires that amended returns claiming a refund of tax must be filed within 3
years from the date of filing the original
return or within 2 years from the time the
tax was paid, whichever is later. Individuals
can file Form 1040-X electronically with
tax filing software to amend 2019 or later
Forms 1040 or 1040-SR. See https://www.
irs.gov/filing/amended-return-frequentlyasked-questions for more information.
For further information concerning
this announcement, contact the Office of
Associate Chief Counsel, Passthroughs
and Special Industries, Branch 6 at (202)
317-6853 (not a toll-free number).
Bulletin No. 2022–51
Additional Qualified
Disaster Zone Allocation
Authority for Calendar
Years 2021 or 2022
Announcement 2022-27
This announcement reminds State and
local housing credit agencies (Agencies)
of an impending deadline applicable to
certain allocations of housing credit dollar
amounts under § 42 of the Internal Revenue Code.
For each of calendar years 2021 and
2022, § 305 of the Taxpayer Certainty and
Disaster Tax Relief Act of 2020 (Act), Public Law 116-260, div. EE, § 305, 134 Stat.
3038, 3080 (Dec. 27, 2020), conditionally
increases a State’s housing credit ceiling
under § 42(h)(3). Subject to certain additional
requirements (including a dollar limitation),1
a State’s housing credit ceiling under § 42(h)
(3) is increased only if, and to the extent that,
the State’s Agencies allocate housing credit
dollar amounts in 2021 and 2022 for certain
purposes. To qualify, these allocations must
be for the construction or rehabilitation of
buildings located in qualified disaster zones.
Because § 305 of the Act applies only to
allocations in 2021 and 2022, a State cannot
carry over to years after 2022 any housing
credit allocation authority under § 305 of the
Act that was not used to make qualifying
allocations in 2021 and 2022.
DRAFTING INFORMATION
The principal author of this notice is
Dillon Taylor, Office of Associate Chief
Counsel (Passthroughs & Special Industries). For further information regarding
this notice, please contact Dillon Taylor
at (202) 317-4137 (not a toll-free number).
The applicable dollar limitation (defined in § 305(a)(2)(B) of the Act) that may apply to a State’s housing credit ceiling increases depends on the population of the State (as determined for
calendar year 2020) that resides in a qualified disaster zone. For this purpose, Notice 2021-45, 2021-31 I.R.B. 170, contains county- and parish-level 2020 populations residing in qualified
disaster zones.
1
Bulletin No. 2022–51
559
December 19, 2022
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. 2022–51
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.
i
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.
December 19, 2022
Numerical Finding List1
Bulletin 2022–51
Announcements:
2022-14, 2022-31 I.R.B. 136
2022-15, 2022-31 I.R.B. 136
2022-16, 2022-33 I.R.B. 144
2022-17, 2022-35 I.R.B. 179
2022-18, 2022-36 I.R.B. 190
2022-19, 2022-36 I.R.B. 191
2022-20, 2022-38 I.R.B. 238
2022-21, 2022-46 I.R.B. 464
2022-22, 2022-47 I.R.B. 497
2022-23, 2022-48 I.R.B. 499
2022-24, 2022-51 I.R.B. 556
2022-25, 2022-51 I.R.B. 557
2022-26, 2022-51 I.R.B. 558
2022-27, 2022-51 I.R.B. 559
Notices:
2022-29, 2022-28 I.R.B. 66
2022-30, 2022-28 I.R.B. 70
2022-31, 2022-29 I.R.B. 85
2022-32, 2022-32 I.R.B. 137
2022-33, 2022-34 I.R.B. 147
2022-34, 2022-34 I.R.B. 150
2022-35, 2022-36 I.R.B. 184
2022-36, 2022-36 I.R.B. 188
2022-37, 2022-37 I.R.B. 234
2022-38, 2022-39 I.R.B. 239
2022-39, 2022-40 I.R.B. 264
2022-40, 2022-40 I.R.B. 266
2022-42, 2022-41 I.R.B. 276
2022-44, 2022-41 I.R.B. 277
2022-43, 2022-42 I.R.B. 303
2022-45, 2022-42 I.R.B. 307
2022-41, 2022-43 I.R.B. 304
2022-46, 2022-43 I.R.B. 306
2022-47, 2022-43 I.R.B. 312
2022-48, 2022-43 I.R.B. 316
2022-49, 2022-43 I.R.B. 321
2022-50, 2022-43 I.R.B. 325
2022-51, 2022-43 I.R.B. 331
2022-52, 2022-43 I.R.B. 337
2022-53, 2022-45 I.R.B. 437
2022-54, 2022-45 I.R.B. 439
2022-55, 2022-45 I.R.B. 443
2022-56, 2022-47 I.R.B. 480
2022-57, 2022-47 I.R.B. 482
2022-58, 2022-47 I.R.B. 483
2022-59, 2022-48 I.R.B. 498
2022-60, 2022-49 I.R.B. 502
2022-62, 2022-49 I.R.B. 506
Proposed Regulations:
REG-130975-08, 2022-28 I.R.B. 71
REG 130675-17, 2022-30 I.R.B. 104
REG-125693-19, 2022-39 I.R.B. 241
REG-110368-22, 2022-44 I.R.B. 405
REG-100719-21, 2022-45 I.R.B. 457
REG-121509-00, 2022-45 I.R.B. 463
REG-112096-22, 2022-49 I.R.B. 511
Revenue Procedures:
2022-25, 2022-27 I.R.B. 3
2022-28, 2022-27 I.R.B. 65
2022-26, 2022-29 I.R.B. 90
2022-32, 2022-30 I.R.B. 101
2022-30, 2022-31 I.R.B. 112
2022-29, 2022-33 I.R.B. 141
2022-34, 2022-33 I.R.B. 143
2022-35, 2022-40 I.R.B. 270
2022-36, 2022-40 I.R.B. 274
2022-19, 2022-41 I.R.B. 282
2022-31, 2022-43 I.R.B. 339
2022-37, 2022-43 I.R.B. 377
2022-38, 2022-45 I.R.B. 445
2022-40, 2022-47 I.R.B. 487
2022-39, 2022-49 I.R.B. 507
2022-41, 2022-50 I.R.B. 527
Revenue Rulings:
2022-12, 2022-27 I.R.B. 1
2022-13, 2022-30 I.R.B. 99
2022-14, 2022-31 I.R.B. 110
2022-15, 2022-35 I.R.B. 152
2022-17, 2022-36 I.R.B. 182
2022-18, 2022-40 I.R.B. 262
2022-19, 2022-44 I.R.B. 379
2022-20, 2022-45 I.R.B. 407
2022-21, 2022-47 I.R.B. 468
2022-22, 2022-49 I.R.B. 500
2022-23, 2022-51 I.R.B. 532
2022-24, 2022-51 I.R.B. 551
Treasury Decisions:
9963, 2022-34 I.R.B. 145
9964, 2022-35 I.R.B. 172
9965, 2022-37 I.R.B. 192
9966, 2022-44 I.R.B. 380
9967, 2022-44 I.R.B. 385
9968, 2022-45 I.R.B. 409
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2021–27 through 2021–52 is in Internal Revenue Bulletin
2021–52, dated December 27, 2021.
1
December 19, 2022
ii
Bulletin No. 2022–51
Finding List of Current Actions on
Previously Published Items1
Bulletin 2022–51
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2021–27 through 2021–52 is in Internal Revenue Bulletin
2021–52, dated December 27, 2021.
1
Bulletin No. 2022–51
iii
December 19, 2022
Internal Revenue Service
Washington, DC 20224
Official Business
Penalty for Private Use, $300
INTERNAL REVENUE BULLETIN
The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue
Bulletins are available at www.irs.gov/irb/.
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This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.