Bulletin No. 2026–27

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HIGHLIGHTS

OF THIS ISSUE

Bulletin No. 2026–27

June 29, 2026

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.

INCOME TAX

Notice 2026-39, page 1.

This notice publishes information that taxpayers may use to

determine whether they meet certain requirements under

the Statistical Area Category or the Coal Closure Category

as described in sections 3.03 and 3.04 of Notice 202329 for purposes of qualifying for energy community bonus

credit amounts or rates under §§ 45, 45Y, 48, and 48E of

Finding Lists begin on page ii.

the Internal Revenue Code. This information is provided in

Appendices 1, 2, and 3 of this notice. Appendix 1 of this

notice addresses the Statistical Area Category, and Appendices 2 and 3 of this notice address the Coal Closure Category. This notice does not provide information addressing

the Brownfield Category as described in section 3.02 of

Notice 2023-29. None of the appendices provided for purposes of energy community bonus credit amounts or rates

are applicable for purposes of qualifying for the advanced

energy project credit determined under § 48C.

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.

June 29, 2026

Bulletin No. 2026–27

Part III

Energy Community Bonus

Credit Amounts or Rates

Annual Statistical Area

Category Update and Coal

Closure Category Update

Notice 2026-39

SECTION 1. PURPOSE

This notice publishes information that

taxpayers may use to determine whether

they meet certain requirements under the

Statistical Area Category or the Coal Closure Category as described in sections

3.03 and 3.04 of Notice 2023-291 for purposes of qualifying for energy community

bonus credit amounts or rates under §§ 45,

45Y, 48, and 48E of the Internal Revenue

Code (Code).2 This information is provided in Appendices 1, 2, and 3 of this

notice. Appendix 1 of this notice addresses

the Statistical Area Category, and Appendices 2 and 3 of this notice address the

Coal Closure Category. This notice does

not provide information addressing the

Brownfield Category as described in

section 3.02 of Notice 2023-29. None of

the appendices provided for purposes of

energy community bonus credit amounts

or rates are applicable for purposes of

qualifying for the advanced energy project

credit determined under § 48C.

SECTION 2. BACKGROUND

Public Law 117-169, 136 Stat. 1818

(August 16, 2022), commonly known

as the Inflation Reduction Act of 2022

(IRA), amended §§ 45 and 48 to provide

increased credit amounts or rates if certain

requirements pertaining to energy communities are satisfied with respect to a qualified facility or energy property placed in

service after December 31, 2022. The IRA

also enacted new §§ 45Y and 48E, which

allow increased credit amounts or rates for

certain qualified facilities and for § 48E,

energy storage technologies, that satisfy

similar requirements and are placed in

service after December 31, 2024.

Sections 45(b)(11), 48(a)(14), 45Y(g)

(7), and 48E(a)(3)(A) provide the requirements that taxpayers must satisfy to qualify EC Projects (as defined in section 2

of Notice 2023-29) for increased energy

community bonus credit amounts or rates.

Section 2 of Notice 2023-29 provides

that the term “EC Project” refers to: (1)

a qualified facility eligible for a credit

determined under § 45 (§ 45 credit) or

determined under § 45Y (§ 45Y credit)

that is located in an energy community;

(2) an energy project eligible for a credit

determined under § 48 (§ 48 credit),

which may include qualified property for

which a taxpayer has made a valid irrevocable election under § 48(a)(5) to treat

such qualified property as energy property

under § 48, that is placed in service within

an energy community; or (3) a qualified

investment with respect to a qualified

facility or an energy storage technology

eligible for a credit determined under §

48E (§ 48E credit) that is placed in service

within an energy community.

Section 45(b)(11)(A) provides that in

the case of a qualified facility located in an

energy community, the § 45 credit (determined after the application of § 45(b)(1)

through (10)), without the application of

§ 45(b)(9) (domestic content bonus credit

amount) is increased by 10 percent. Section 45Y(g)(7) provides a similar rule

with respect to a qualified facility that is

eligible for a § 45Y credit.

Section 48(a)(14) provides that in the

case of an energy project placed in service

within an energy community, the energy

percentage used to determine the rate of

the § 48 credit is increased by 2 percentage points. Section 48E(a)(3)(A) provides a similar rule for qualified invest-

ments with respect to a qualified facility

or energy storage technology eligible for

a § 48E credit that is placed in service

within an energy community. In the case

of a taxpayer also satisfying the prevailing wage and apprenticeship requirements

(described in §§ 48(a)(10) and (11) and

48E(d)(3) and (4)) or meeting one of the

other project requirements (described in

§§ 48(a)(9)(B) and 48E(a)(2)(A)(ii) and

(2)(B)(ii)), the rate of the § 48 credit or §

48E credit, as applicable, is increased by

10 percentage points.

Section 45(b)(11)(B) identifies three

location-based categories of energy communities for purposes of §§ 45, 45Y, 48,

and 48E, described in Notice 2023-29

as the Brownfield Category, the Statistical Area Category, and the Coal Closure

Category. Notice 2023-29 contains three

appendices (A, B, and C) that set forth certain metropolitan statistical areas (MSAs)

or non-metropolitan statistical areas (nonMSAs) relevant to the Statistical Area

Category and certain census tracts within

the Coal Closure Category. Notice 2023473 contains three appendices (1, 2, and

3) that update the information provided in

the appendices to Notice 2023-29. Notice

2024-30 contains two appendices (1 and

2) that update the information provided

in Appendix B to Notice 2023-29 and

Appendices 1 and 2 to Notice 2023-47.

Notice 2024-484 contains two appendices

(1 and 2); Appendix 1 updates the information provided in Appendix 2 to Notice

2023-47 and Appendix 2 to Notice 202430. Appendix 2 to Notice 2024-48 updates

the information provided in Appendix

C to Notice 2023-29 and Appendix 3 to

Notice 2023-47. Notice 2025-315 contains

five appendices (1, 2, 3, 4, and 5); Appendix 1 updates information in Appendix A

to Notice 2023-29. Appendix 2 to Notice

2025-31 updates information in Appendix B to Notice 2023-29, Appendix 1 to

Notice 2023-47, and Appendix 1 to Notice

2024-30. Appendix 3 to Notice 2025-31

Notice 2023-29, 2023-29 I.R.B. 1 (July 17, 2023), clarified by Notice 2023-45, 2023-29 I.R.B. 317 (July 17, 2023), and modified by Notice 2024-30, 2024-16 I.R.B. 878 (April 15, 2024).

Unless otherwise specified, all “section” or “§” references are to sections of the Code.

Notice 2023-47, 2023-29 I.R.B. 318 (July 17, 2023).

Notice 2024-48, 2024-26 I.R.B. 1749 (June 24, 2024).

Notice 2025-31, 2025-28 I.R.B. 14 (July 7, 2025).

Bulletin No. 2026–27

June 29, 2026

updates information in Appendix 1 to

Notice 2024-48. Appendices 4 and 5 to

Notice 2025-31 update the information

provided in Appendix C to Notice 202329, Appendix 3 to Notice 2023-47, and

Appendix 2 to Notice 2024-48.

SECTION 3. ENERGY COMMUNITY

APPENDICES

This notice provides new Appendices 1, 2, and 3 to list counties that satisfy

both the Fossil Fuel Employment and the

unemployment rate criteria for eligibility

as an energy community, and list additional census tracts that satisfy the Coal

Closure criteria for eligibility as an energy

community.

(1) Appendix 1: Appendix 1 to this

notice utilizes the two “vintages” of delineations of MSAs and non-MSAs used in

determining Statistical Area Category

eligibility. These vintages are described

in Notice 2025-31. The first, termed

“Vintage 1,” reflects groupings of county

and county-equivalents into MSAs and

non-MSAs generally based on the 2010

Decennial Census. Appendix A to Notice

2023-29 contains these Vintage 1 initial

delineations of MSAs and non-MSAs

used in determining Statistical Area Category eligibility in Notice 2023-29, Notice

2023-45, Notice 2023-47, Notice 202430, and Notice 2024-48. The second,

termed “Vintage 2,” reflects groupings of

county and county-equivalents into MSAs

and non-MSAs generally based on the

2020 Decennial Census. Appendix 1 to

Notice 2025-31 lists these Vintage 2 delineations of MSAs and non-MSAs. Both

vintages are used in determining eligibility for Statistical Area Category eligibility

in Notice 2025-31 and this notice. Appendix 1 to Notice 2025-31 lists each county

or county-equivalent as well as its MSA

or non-MSA, as applicable, for both Vintage 1 and Vintage 2. Counties may have

changed MSA or non-MSA, as applicable,

between the two vintages.

Appendix 1 is a list of counties and

county-equivalents that qualify as energy

communities as part of Vintage 1, Vintage 2, or both, because they meet the

Fossil Fuel Employment threshold as of

the Census Bureau’s publication of the

2023 County Files of the County Business

Patterns (CBP)6 and have an unemployment rate at or above the national average unemployment rate for calendar year

2025 as described in § 45(b)(11)(B)(ii)(II)

and section 3.03(3) of Notice 2023-29.7 A

county or county-equivalent qualifies as

an energy community only if it meets the

criteria for both the Fossil Fuel Employment threshold and the unemployment

rate under the same “vintage.” Appendix 1

uses the 2025 calendar year county unemployment rates released on May 19, 2026,

by the Local Area Unemployment Statistics (LAUS) program of the Bureau of

Labor Statistics (BLS)8 to include MSAs

and non-MSAs that meet the Fossil Fuel

Employment threshold9 and that also have

an unemployment rate at or above the

national average unemployment rate for

calendar year 2025.10 The energy community status for the MSAs and non-MSAs

listed in Appendix 1 is applicable as of

June 9, 2026, and that status will continue

until the Treasury Department and the IRS

issue an updated list based on unemployment rates for 2026.

(2) Appendix 2: Appendix 2 lists the

newly identified census tracts with either

a coal mine closure or a coal-fired electric

generating unit retirement (collectively

referred to as “coal closures”), and census

tracts that directly adjoin the census tracts

with coal closures, using the Mine Safety

and Health Administration’s (MSHA)

Mine Data Retrieval System data and the

U.S. Energy Information Administration’s

EIA Form 860 and EIA Form 860M data

as of May 4, 2026, and historical extracts

from the MSHA’s Mine Data Retrieval

System that enumerates each status

change for a mine. Appendix 2 should

be combined with Appendix C to Notice

2023-29, Appendix 3 to Notice 202347, Appendix 2 to Notice 2024-48, and

Appendix 4 to Notice 2025-31 to provide

the full list of coal closure census tracts

that are eligible as energy communities

for projects placed in service or located in

these tracts, as applicable, after the release

of Notice 2025-31 on June 22, 2025.

(3) Appendix 3: Appendix 3 lists those

census tracts contained in Appendix 2 that

newly qualify as coal closure census tracts

because of location data corrections issued

since the publication of Notice 2025-31

on June 22, 2025. Projects placed in service or located in these tracts, as applicable, after December 31, 2022, that would

have been EC Projects but for their location outside an energy community that are

located in a census tract listed in Appendix

3 are eligible to claim the energy community bonus for taxable years starting after

December 31, 2022.

SECTION 4. DRAFTING

INFORMATION

The principal author of this notice is

the Office of Associate Chief Counsel

(Energy, Credits, and Excise Tax); however, other personnel from the Treasury

Department and the IRS participated in

its development. For further information

regarding this notice contact (202) 3176853 (not a toll-free call).

This notice does not include an appendix listing new counties and county-equivalents that meet the Fossil Fuel Employment threshold because there were no new qualifying counties or

county equivalents as of the release of CBP 2023.

The release of the 2025 annual unemployment rates at the county level was delayed due to the federal government shutdown from October 1, 2025 to November 12, 2025. The annual

unemployment rates also do not contain data from October 2025, because the underlying data used to make the estimate was not collected.

BLS Local Area Unemployment Statistics (LAUS) data for counties is available at https://www.bls.gov/lau. The LAUS data does not include the U.S. Virgin Islands. The unemployment rate

for the U.S. Virgin Islands for 2025 was found at https://www.vidol.gov/labor-statistics.

These MSAs and non-MSAs include the two NAICS codes added to the table in section 3.03(2) of Notice 2023-29 by Notice 2024-30.

The determination of whether an MSA or non-MSA has an unemployment rate at or above the national average employment rate is determined as described in § 45(b)(11)(B)(ii)(II) and

section 3.03(3) of Notice 2023-29.

June 29, 2026

Bulletin No. 2026–27

Notice 2026-39 Appendix 1: MSAs and non-MSAs that qualify as energy communities by meeting the Fossil Fuel

Employment threshold and the unemployment rate requirement for calendar year 2025; Vintage 1 and Vintage 2 of

MSA/non-MSA groupings

All counties or county-equivalents listed are eligible as energy communities between the release of Notice 2026-39 and the release of

the next energy community notice in 2027. A county or county-equivalent can be eligible under either or both vintages of the MSA/

non-MSA groupings.

State

FIPS

Code

County

FIPS

Code

105

119

129

131

100

105

110

122

130

150

158

164

180

185

188

195

198

220

230

240

State Name

County or County-Equivalent

Entity Name

Alabama

Alaska

Choctaw County

Clarke County

Conecuh County

Dallas County

Escambia County

Greene County

Marengo County

Monroe County

Perry County

Sumter County

Washington County

Wilcox County

Aleutians East Borough

Aleutians West Census Area

Bethel Census Area

Bristol Bay Borough

Chugach Census Area

Copper River Census Area

Denali Borough

Dillingham Census Area

Haines Borough

Hoonah-Angoon Census Area

Juneau City and Borough

Kenai Peninsula Borough

Ketchikan Gateway Borough

Kodiak Island Borough

Kusilvak Census Area

Lake and Peninsula Borough

Nome Census Area

North Slope Borough

Northwest Arctic Borough

Petersburg Borough

Prince of Wales-Hyder Census Area

Sitka City and Borough

Skagway Municipality

Southeast Fairbanks Census Area

Bulletin No. 2026–27

Eligible under

Vintage 1 MSA/

non-MSA grouping

YES

Eligible under

Vintage 2 MSA/

non-MSA grouping

YES

June 29, 2026

State

FIPS

Code

County

FIPS

Code

State Name

County or County-Equivalent

Entity Name

Eligible under

Vintage 1 MSA/

non-MSA grouping

Eligible under

Vintage 2 MSA/

non-MSA grouping

275

282

290

Alaska

Arizona

Arkansas

Wrangell City and Borough

Yakutat City and Borough

Yukon-Koyukuk Census Area

Apache County

Cochise County

Coconino County

Gila County

Graham County

Greenlee County

La Paz County

Mohave County

Navajo County

Pima County

Santa Cruz County

Arkansas County

Ashley County

Baxter County

Boone County

Bradley County

Calhoun County

Carroll County

Chicot County

Clark County

Clay County

Cleburne County

Cleveland County

Columbia County

Conway County

Cross County

Dallas County

Desha County

Drew County

Franklin County

Fulton County

Greene County

Hempstead County

Hot Spring County

Howard County

Independence County

Izard County

Jackson County

Jefferson County

Johnson County

YES

June 29, 2026

Bulletin No. 2026–27

State

FIPS

Code

County

FIPS

Code

State Name

County or County-Equivalent

Entity Name

Eligible under

Vintage 1 MSA/

non-MSA grouping

Eligible under

Vintage 2 MSA/

non-MSA grouping

101

103

107

109

113

115

117

121

123

127

129

133

135

137

139

141

145

147

149

Arkansas

California

Lafayette County

Lawrence County

Lee County

Lincoln County

Little River County

Logan County

Marion County

Miller County

Mississippi County

Monroe County

Montgomery County

Nevada County

Newton County

Ouachita County

Phillips County

Pike County

Polk County

Pope County

Prairie County

Randolph County

St. Francis County

Scott County

Searcy County

Sevier County

Sharp County

Stone County

Union County

Van Buren County

White County

Woodruff County

Yell County

Alameda County

Alpine County

Amador County

Calaveras County

Colusa County

Contra Costa County

Glenn County

Inyo County

Kern County

Lassen County

Los Angeles County

Marin County

YES

Bulletin No. 2026–27

June 29, 2026

State

FIPS

Code

County

FIPS

Code

State Name

County or County-Equivalent

Entity Name

Eligible under

Vintage 1 MSA/

non-MSA grouping

Eligible under

Vintage 2 MSA/

non-MSA grouping

101

103

105

107

109

111

115

123

California

Colorado

Connecticut

Delaware

Florida

Idaho

Mariposa County

Modoc County

Mono County

Napa County

Nevada County

Orange County

Plumas County

Riverside County

San Bernardino County

San Diego County

San Francisco County

San Luis Obispo County

San Mateo County

Santa Barbara County

Sierra County

Siskiyou County

Solano County

Sutter County

Tehama County

Trinity County

Tulare County

Tuolumne County

Ventura County

Yuba County

Weld County

New Haven County

Windham County

Kent County

New Castle County

Alachua County

Gilchrist County

Levy County

Adams County

Benewah County

Bonner County

Boundary County

Clearwater County

Elmore County

Idaho County

Kootenai County

Latah County

Lewis County

Payette County

YES

June 29, 2026

Bulletin No. 2026–27

State

FIPS

Code

County

FIPS

Code

State Name

County or County-Equivalent

Entity Name

Eligible under

Vintage 1 MSA/

non-MSA grouping

Eligible under

Vintage 2 MSA/

non-MSA grouping

101

103

111

115

121

127

129

141

145

Idaho

Illinois

Shoshone County

Valley County

Washington County

Bureau County

Carroll County

Clark County

Clay County

Coles County

Cook County

Crawford County

Cumberland County

DeKalb County

Douglas County

DuPage County

Edgar County

Edwards County

Effingham County

Fayette County

Franklin County

Gallatin County

Grundy County

Hamilton County

Hardin County

Iroquois County

Jackson County

Jasper County

Jefferson County

Jo Daviess County

Johnson County

Kane County

Kankakee County

Kendall County

Lake County

LaSalle County

Lawrence County

Lee County

McHenry County

Macon County

Marion County

Massac County

Menard County

Ogle County

Perry County

YES

Bulletin No. 2026–27

June 29, 2026

State

FIPS

Code

County

FIPS

Code

State Name

County or County-Equivalent

Entity Name

Eligible under

Vintage 1 MSA/

non-MSA grouping

Eligible under

Vintage 2 MSA/

non-MSA grouping

151

153

155

157

159

165

167

177

181

183

185

189

191

193

195

197

199

111

127

Illinois

Indiana

Kentucky

Pope County

Pulaski County

Putnam County

Randolph County

Richland County

Saline County

Sangamon County

Stephenson County

Union County

Vermilion County

Wabash County

Washington County

Wayne County

White County

Whiteside County

Will County

Williamson County

Jasper County

Lake County

Newton County

Porter County

Adair County

Allen County

Anderson County

Ballard County

Barren County

Bath County

Bell County

Boyd County

Boyle County

Breathitt County

Breckinridge County

Butler County

Caldwell County

Calloway County

Carlisle County

Carroll County

Carter County

Casey County

Clay County

Clinton County

Crittenden County

Cumberland County

YES

June 29, 2026

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State

FIPS

Code

County

FIPS

Code

State Name

County or County-Equivalent

Entity Name

Eligible under

Vintage 1 MSA/

non-MSA grouping

Eligible under

Vintage 2 MSA/

non-MSA grouping

101

105

107

109

115

119

121

123

125

127

129

131

133

135

137

139

141

143

145

147

149

151

153

155

157

Kentucky

Daviess County

Edmonson County

Elliott County

Estill County

Fleming County

Floyd County

Franklin County

Fulton County

Garrard County

Graves County

Grayson County

Green County

Greenup County

Hancock County

Hardin County

Harlan County

Harrison County

Hart County

Henderson County

Hickman County

Hopkins County

Jackson County

Johnson County

Knott County

Knox County

Larue County

Laurel County

Lawrence County

Lee County

Leslie County

Letcher County

Lewis County

Lincoln County

Livingston County

Logan County

Lyon County

McCracken County

McCreary County

McLean County

Madison County

Magoffin County

Marion County

Marshall County

YES

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June 29, 2026

State

FIPS

Code

County

FIPS

Code

State Name

County or County-Equivalent

Entity Name

Eligible under

Vintage 1 MSA/

non-MSA grouping

Eligible under

Vintage 2 MSA/

non-MSA grouping

159

161

163

165

167

169

171

173

175

177

179

181

183

187

189

193

195

197

199

201

203

205

207

213

217

219

223

225

227

229

231

233

235

237

Kentucky

Louisiana

Martin County

Mason County

Meade County

Menifee County

Mercer County

Metcalfe County

Monroe County

Montgomery County

Morgan County

Muhlenberg County

Nelson County

Nicholas County

Ohio County

Owen County

Owsley County

Perry County

Pike County

Powell County

Pulaski County

Robertson County

Rockcastle County

Rowan County

Russell County

Simpson County

Taylor County

Todd County

Trimble County

Union County

Warren County

Washington County

Wayne County

Webster County

Whitley County

Wolfe County

Allen Parish

Assumption Parish

Avoyelles Parish

Beauregard Parish

Bienville Parish

Calcasieu Parish

Caldwell Parish

Cameron Parish

Catahoula Parish

YES

June 29, 2026

Bulletin No. 2026–27

State

FIPS

Code

County

FIPS

Code

State Name

County or County-Equivalent

Entity Name

Eligible under

Vintage 1 MSA/

non-MSA grouping

Eligible under

Vintage 2 MSA/

non-MSA grouping

101

105

107

111

115

117

119

123

127

Louisiana

Maryland

Massachusetts

Claiborne Parish

Concordia Parish

East Carroll Parish

Evangeline Parish

Franklin Parish

Iberia Parish

Jackson Parish

Jefferson Parish

Jefferson Davis Parish

LaSalle Parish

Lincoln Parish

Madison Parish

Morehouse Parish

Natchitoches Parish

Orleans Parish

Ouachita Parish

Plaquemines Parish

Red River Parish

Richland Parish

Sabine Parish

St. Bernard Parish

St. Charles Parish

St. James Parish

St. John the Baptist Parish

St. Landry Parish

St. Mary Parish

Tangipahoa Parish

Tensas Parish

Union Parish

Vernon Parish

Washington Parish

Webster Parish

West Carroll Parish

Winn Parish

Allegany County

Caroline County

Cecil County

Dorchester County

Garrett County

Kent County

Talbot County

Worcester County

Barnstable County

YES

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June 29, 2026

State

FIPS

Code

County

FIPS

Code

State Name

County or County-Equivalent

Entity Name

Eligible under

Vintage 1 MSA/

non-MSA grouping

Eligible under

Vintage 2 MSA/

non-MSA grouping

Massachusetts

Michigan

Berkshire County

Dukes County

Franklin County

Hampden County

Nantucket County

Worcester County

Alcona County

Alger County

Allegan County

Alpena County

Antrim County

Arenac County

Baraga County

Bay County

Benzie County

Branch County

Calhoun County

Charlevoix County

Cheboygan County

Chippewa County

Clare County

Crawford County

Delta County

Dickinson County

Emmet County

Gladwin County

Gogebic County

Grand Traverse County

Gratiot County

Hillsdale County

Houghton County

Huron County

Ionia County

Iosco County

Iron County

Isabella County

Kalkaska County

Keweenaw County

Lake County

Lapeer County

Leelanau County

Lenawee County

Livingston County

YES

June 29, 2026

Bulletin No. 2026–27

State

FIPS

Code

County

FIPS

Code

State Name

County or County-Equivalent

Entity Name

Eligible under

Vintage 1 MSA/

non-MSA grouping

Eligible under

Vintage 2 MSA/

non-MSA grouping

101

103

105

107

109

113

115

119

123

125

127

129

131

133

135

137

141

143

145

147

149

151

153

155

157

161

163

165

Michigan

Minnesota

Luce County

Mackinac County

Macomb County

Manistee County

Marquette County

Mason County

Mecosta County

Menominee County

Missaukee County

Monroe County

Montmorency County

Newaygo County

Oakland County

Oceana County

Ogemaw County

Ontonagon County

Osceola County

Oscoda County

Otsego County

Presque Isle County

Roscommon County

Saginaw County

St. Clair County

St. Joseph County

Sanilac County

Schoolcraft County

Shiawassee County

Tuscola County

Washtenaw County

Wayne County

Wexford County

Becker County

Beltrami County

Big Stone County

Carlton County

Cass County

Chippewa County

Clearwater County

Cottonwood County

Crow Wing County

Douglas County

Grant County

Hubbard County

YES

Bulletin No. 2026–27

June 29, 2026

State

FIPS

Code

County

FIPS

Code

State Name

County or County-Equivalent

Entity Name

Eligible under

Vintage 1 MSA/

non-MSA grouping

Eligible under

Vintage 2 MSA/

non-MSA grouping

101

105

107

111

113

117

121

125

127

129

135

137

143

149

151

153

155

159

167

173

Minnesota

Mississippi

Jackson County

Kandiyohi County

Kittson County

Lac qui Parle County

Lake of the Woods County

Lincoln County

Lyon County

McLeod County

Mahnomen County

Marshall County

Meeker County

Morrison County

Murray County

Nobles County

Norman County

Otter Tail County

Pennington County

Pipestone County

Pope County

Red Lake County

Redwood County

Renville County

Roseau County

St. Louis County

Sibley County

Stevens County

Swift County

Todd County

Traverse County

Wadena County

Wilkin County

Yellow Medicine County

Adams County

Amite County

Attala County

Bolivar County

Carroll County

Claiborne County

Coahoma County

Franklin County

Grenada County

Holmes County

Humphreys County

YES

June 29, 2026

Bulletin No. 2026–27

State

FIPS

Code

County

FIPS

Code

State Name

County or County-Equivalent

Entity Name

Eligible under

Vintage 1 MSA/

non-MSA grouping

Eligible under

Vintage 2 MSA/

non-MSA grouping

107

113

119

125

133

135

147

149

151

157

161

109

119

209

213

217

Mississippi

Missouri

Nevada

Issaquena County

Jefferson County

Jefferson Davis County

Lawrence County

Leake County

Leflore County

Lincoln County

Marion County

Montgomery County

Panola County

Pike County

Quitman County

Sharkey County

Sunflower County

Tallahatchie County

Walthall County

Warren County

Washington County

Wilkinson County

Yalobusha County

Barry County

Barton County

Cedar County

Dade County

Lawrence County

McDonald County

Stone County

Taney County

Vernon County

Churchill County

Clark County

Douglas County

Elko County

Esmeralda County

Eureka County

Humboldt County

Lander County

Lincoln County

Lyon County

Mineral County

Nye County

Pershing County

White Pine County

YES

Bulletin No. 2026–27

June 29, 2026

State

FIPS

Code

County

FIPS

Code

State Name

County or County-Equivalent

Entity Name

Eligible under

Vintage 1 MSA/

non-MSA grouping

Eligible under

Vintage 2 MSA/

non-MSA grouping

127

New Jersey

New Mexico

North Carolina

Ohio

Atlantic County

Burlington County

Camden County

Cape May County

Gloucester County

Salem County

Catron County

Chaves County

Cibola County

Colfax County

Curry County

De Baca County

Eddy County

Grant County

Guadalupe County

Harding County

Hidalgo County

Lea County

Lincoln County

Los Alamos County

Luna County

McKinley County

Mora County

Otero County

Quay County

Rio Arriba County

Roosevelt County

San Juan County

San Miguel County

Sierra County

Socorro County

Taos County

Union County

Edgecombe County

Nash County

Adams County

Allen County

Ashland County

Ashtabula County

Athens County

Auglaize County

Belmont County

Carroll County

YES

June 29, 2026

Bulletin No. 2026–27

State

FIPS

Code

County

FIPS

Code

State Name

County or County-Equivalent

Entity Name

Eligible under

Vintage 1 MSA/

non-MSA grouping

Eligible under

Vintage 2 MSA/

non-MSA grouping

101

105

107

111

115

117

119

121

123

125

127

Ohio

Champaign County

Clinton County

Columbiana County

Coshocton County

Crawford County

Darke County

Defiance County

Delaware County

Erie County

Fairfield County

Fayette County

Franklin County

Fulton County

Gallia County

Guernsey County

Hancock County

Hardin County

Harrison County

Henry County

Highland County

Hocking County

Holmes County

Huron County

Jackson County

Jefferson County

Knox County

Lawrence County

Licking County

Logan County

Lucas County

Madison County

Mahoning County

Marion County

Meigs County

Mercer County

Monroe County

Morgan County

Morrow County

Muskingum County

Noble County

Ottawa County

Paulding County

Perry County

YES

Bulletin No. 2026–27

June 29, 2026

State

FIPS

Code

County

FIPS

Code

State Name

County or County-Equivalent

Entity Name

Eligible under

Vintage 1 MSA/

non-MSA grouping

Eligible under

Vintage 2 MSA/

non-MSA grouping

129

131

133

135

137

139

141

143

145

147

149

151

153

155

157

159

161

163

167

169

171

173

175

Ohio

Oregon

Pennsylvania

Pickaway County

Pike County

Portage County

Preble County

Putnam County

Richland County

Ross County

Sandusky County

Scioto County

Seneca County

Shelby County

Stark County

Summit County

Trumbull County

Tuscarawas County

Union County

Van Wert County

Vinton County

Washington County

Wayne County

Williams County

Wood County

Wyandot County

Clackamas County

Columbia County

Jackson County

Multnomah County

Washington County

Yamhill County

Bedford County

Berks County

Bradford County

Bucks County

Cambria County

Cameron County

Chester County

Clarion County

Clearfield County

Clinton County

Columbia County

Crawford County

Delaware County

Elk County

YES

June 29, 2026

Bulletin No. 2026–27

State

FIPS

Code

County

FIPS

Code

State Name

County or County-Equivalent

Entity Name

Eligible under

Vintage 1 MSA/

non-MSA grouping

Eligible under

Vintage 2 MSA/

non-MSA grouping

101

103

105

107

109

111

113

115

117

119

121

123

127

131

Pennsylvania

South Carolina

Texas

Erie County

Forest County

Fulton County

Greene County

Huntingdon County

Indiana County

Jefferson County

Juniata County

Lackawanna County

Lawrence County

Luzerne County

Lycoming County

McKean County

Mercer County

Mifflin County

Monroe County

Montgomery County

Montour County

Northumberland County

Philadelphia County

Pike County

Potter County

Schuylkill County

Snyder County

Somerset County

Sullivan County

Susquehanna County

Tioga County

Union County

Venango County

Warren County

Wayne County

Wyoming County

Calhoun County

Fairfield County

Kershaw County

Lexington County

Richland County

Saluda County

Angelina County

Aransas County

Austin County

Bee County

YES

Bulletin No. 2026–27

June 29, 2026

State

FIPS

Code

County

FIPS

Code

State Name

County or County-Equivalent

Entity Name

Eligible under

Vintage 1 MSA/

non-MSA grouping

Eligible under

Vintage 2 MSA/

non-MSA grouping

123

127

131

137

141

157

163

167

177

183

199

201

203

215

225

229

239

241

245

247

249

255

261

271

273

283

285

291

297

311

321

323

339

347

351

355

361

Texas

Bowie County

Brazoria County

Brooks County

Calhoun County

Chambers County

Colorado County

DeWitt County

Dimmit County

Duval County

Edwards County

El Paso County

Fort Bend County

Frio County

Galveston County

Gonzales County

Gregg County

Hardin County

Harris County

Harrison County

Hidalgo County

Houston County

Hudspeth County

Jackson County

Jasper County

Jefferson County

Jim Hogg County

Jim Wells County

Karnes County

Kenedy County

Kinney County

Kleberg County

La Salle County

Lavaca County

Liberty County

Live Oak County

McMullen County

Matagorda County

Maverick County

Montgomery County

Nacogdoches County

Newton County

Nueces County

Orange County

YES

June 29, 2026

Bulletin No. 2026–27

State

FIPS

Code

County

FIPS

Code

State Name

County or County-Equivalent

Entity Name

Eligible under

Vintage 1 MSA/

non-MSA grouping

Eligible under

Vintage 2 MSA/

non-MSA grouping

365

373

385

391

401

403

405

407

409

419

427

455

457

459

463

465

473

479

481

489

505

507

105

141

167

173

185

195

197

640

690

720

Texas

Virginia

Washington

Panola County

Polk County

Real County

Refugio County

Rusk County

Sabine County

San Augustine County

San Jacinto County

San Patricio County

Shelby County

Starr County

Trinity County

Tyler County

Upshur County

Uvalde County

Val Verde County

Waller County

Webb County

Wharton County

Willacy County

Zapata County

Zavala County

Bland County

Buchanan County

Carroll County

Dickenson County

Grayson County

Henry County

Lee County

Patrick County

Russell County

Smyth County

Tazewell County

Wise County

Wythe County

Galax city

Martinsville city

Norton city

Benton County

Clark County

Cowlitz County

Franklin County

Skagit County

YES

Bulletin No. 2026–27

June 29, 2026

State

FIPS

Code

County

FIPS

Code

State Name

County or County-Equivalent

Entity Name

Eligible under

Vintage 1 MSA/

non-MSA grouping

Eligible under

Vintage 2 MSA/

non-MSA grouping

Washington

West Virginia

Skamania County

Whatcom County

Barbour County

Boone County

Braxton County

Brooke County

Cabell County

Calhoun County

Clay County

Doddridge County

Fayette County

Gilmer County

Grant County

Greenbrier County

Hancock County

Hardy County

Harrison County

Jackson County

Kanawha County

Lewis County

Lincoln County

Logan County

McDowell County

Marion County

Marshall County

Mason County

Mercer County

Mineral County

Mingo County

Monroe County

Morgan County

Nicholas County

Ohio County

Pendleton County

Pleasants County

Pocahontas County

Putnam County

Raleigh County

Randolph County

Ritchie County

Roane County

Summers County

Taylor County

YES

June 29, 2026

Bulletin No. 2026–27

State

FIPS

Code

County

FIPS

Code

State Name

County or County-Equivalent

Entity Name

Eligible under

Vintage 1 MSA/

non-MSA grouping

Eligible under

Vintage 2 MSA/

non-MSA grouping

101

103

105

107

109

West Virginia

Wisconsin

Puerto Rico

Tucker County

Tyler County

Upshur County

Wayne County

Webster County

Wetzel County

Wirt County

Wood County

Wyoming County

Douglas County

Kenosha County

Arroyo Municipio

Guayama Municipio

Patillas Municipio

YES

Bulletin No. 2026–27

June 29, 2026

Notice 2026-39 Appendix 2: Additional census tracts in which a coal mine has closed after December 31, 1999, or in which

a coal-fired electric generating unit has been retired after December 31, 2009, and directly adjoining tracts that were not

included in Appendix C to Notice 2023-29, Appendix 3 to Notice 2023-47, Appendix 2 to Notice 2024-48, or Appendix 4 to

Notice 2025-31

State Name

2020 Census

Tract Number

FIPS code

01019955702

01019955802

Tract Type

Reason

Alabama

County or CountyEquivalent Entity

Name

Cherokee County

Mine closure

Directly adjoining

Alabama

DeKalb County

01049961000

Directly adjoining

Alabama

DeKalb County

01049961300

Directly adjoining

Arizona

Georgia

Coconino County

Navajo County

Chattooga County

04005945100

04017940008

04017940012

04017942400

13055010300

Directly adjoining

Illinois

Maine

Missouri

Hamilton County

York County

Audrain County

17065973300

23031037000

23031038002

29007950300

Directly adjoining

Missouri

Boone County

29019001901

Directly adjoining

Missouri

Boone County

29019001904

Directly adjoining

Missouri

Chariton County

29041470300

Directly adjoining

Missouri

Howard County

29089960100

Directly adjoining

Missouri

Monroe County

29137960300

Directly adjoining

Missouri

Randolph County

29175490100

Directly adjoining

Missouri

Randolph County

29175490200

Directly adjoining

Missouri

Randolph County

29175490400

Directly adjoining

Missouri

Randolph County

29175490500

Directly adjoining

Missouri

New

Hampshire

New

Hampshire

Randolph County

Rockingham County

29175490600

33015069100

Mine closure

Directly adjoining

Data Update (Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining New Closure

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining New Closure

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Data Update (Eligible since Jan. 1, 2023)

Directly Adjoining New Closure

Rockingham County

33015069200

Directly adjoining

Directly Adjoining New Closure

June 29, 2026

Bulletin No. 2026–27

State Name

County or CountyEquivalent Entity

Name

2020 Census

Tract Number

FIPS code

Tract Type

Reason

New

Hampshire

New

Hampshire

New

Hampshire

New

Hampshire

New

Hampshire

Ohio

Oklahoma

Pennsylvania

Rockingham County

33015069300

New Retirement

Rockingham County

33015107100

Generating unit

retirement

Directly adjoining

Rockingham County

33015107200

Directly adjoining

Directly Adjoining New Closure

Rockingham County

33015107400

Directly adjoining

Directly Adjoining New Closure

Rockingham County

33015107500

Directly adjoining

Directly Adjoining New Closure

39009973800

39079957200

39163953000

39163953100

40079040102

40079040198

40135030401

40135030404

42015951400

42051260401

42079217500

42079217600

42081010100

42081010200

42117950500

42117950700

42117950900

42117951000

42129806300

Directly adjoining

Mine closure

Directly adjoining

Directly Adjoining New Closure

New Closure

Directly Adjoining New Closure

42129806400

Directly adjoining

Directly Adjoining New Closure

Utah

Athens County

Jackson County

Vinton County

Le Flore County

Sequoyah County

Bradford County

Fayette County

Luzerne County

Lycoming County

Tioga County

Westmoreland

County

Westmoreland

County

Juab County

Millard County

49023010200

49027974100

Directly Adjoining New Closure

New Retirement

Utah

Millard County

49027974200

49027974300

Directly adjoining

Generating unit

retirement

Directly adjoining

Pennsylvania

Bulletin No. 2026–27

Directly Adjoining New Closure

June 29, 2026

Notice 2026-39 Appendix 3: Subset of census tracts from Notice 2026-39 Appendix 2 that are newly identified as Coal Closure

census tracts based on location data that has been corrected since the publication of Notice 2025-31

State Name

2020 Census

Tract Number

FIPS code

01019955702

01019955802

Tract Type

Reason

Alabama

County or CountyEquivalent Entity

Name

Cherokee County

Mine closure

Directly adjoining

Alabama

DeKalb County

01049961000

Directly adjoining

Alabama

DeKalb County

01049961300

Directly adjoining

Georgia

Chattooga County

13055010300

Directly adjoining

Missouri

Audrain County

29007950300

Directly adjoining

Missouri

Boone County

29019001901

Directly adjoining

Missouri

Boone County

29019001904

Directly adjoining

Missouri

Chariton County

29041470300

Directly adjoining

Missouri

Howard County

29089960100

Directly adjoining

Missouri

Monroe County

29137960300

Directly adjoining

Missouri

Randolph County

29175490100

Directly adjoining

Missouri

Randolph County

29175490200

Directly adjoining

Missouri

Randolph County

29175490400

Directly adjoining

Missouri

Randolph County

29175490500

Directly adjoining

Data Update (Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

Directly Adjoining Data Update Closure

(Eligible since Jan. 1, 2023)

June 29, 2026

Bulletin No. 2026–27

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. 2026–27

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.

June 29, 2026

Numerical Finding List1

Bulletin 2026–27

Notices:

2026-39, 2026-27 I.R.B. 1

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2026–27 through 2026–52 is in Internal Revenue Bulletin

2025–52, dated December 21, 2025.

June 29, 2026

Bulletin No. 2026–27

Finding List of Current Actions on

Previously Published Items1

Bulletin 2026–27

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2026–27 through 2026–52 is in Internal Revenue Bulletin

2025–52, dated December 21, 2025.

Bulletin No. 2026–27

iii

June 29, 2026

Internal Revenue Service

Washington, DC 20224

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