Bulletin No. 2025–30

HIGHLIGHTS

OF THIS ISSUE





Bulletin No. 2025–30

July 21, 2025

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

INCOME TAX

Notice 2025-36, page 192.

Notice 2025-37, page 198.

This document announces a second notice obsoleting

IRB guidance documents. In Notice 2025-22, 2025-19

I.R.B. 1427, nine IRB guidance documents were obsoleted. This notice will obsolete 83 pieces of guidance,

which were identified for obsolescence by the Associate

Offices.

Rev. Proc. 2025-22, page 200.

This procedure provides specifications for the private printing of red-ink substitutes for the 2025 revisions of certain

information returns. This procedure will be reproduced as

the next revision of Publication 1179. Revenue Procedure

2024-29 is superseded.

Finding Lists begin on page ii.

This notice publishes the 2025 calendar-year inflation adjustment

factor for the section 45U zero-emission nuclear power production credit, as well as the inflation adjustment factors and corresponding applicable amounts for the section 45V clean hydrogen production credit and the section 45Z clean fuel production

credit. The inflation adjustment factors (applicable to sections

45U, 45V, and 45Z) and the applicable amounts (in the case of

sections 45V and 45Z) are used to determine the amount of the

credit allowable under sections 45U, 45V, and 45Z.

REG-125710-18, page 263.

This document withdraws proposed regulations under section 382(h) relating to built-in gain or loss.

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.

July 21, 2025 

Bulletin No. 2025–30

Part III

Eliminating Unnecessary

IRS Internal Revenue

Bulletin Guidance

Notice 2025-36

This notice continues the process of

eliminating extraneous and unnecessary

Internal Revenue Bulletin (I.R.B.) guidance by identifying and obsoleting 83

I.R.B. guidance documents.

SECTION 1. BACKGROUND

On January 31, 2025, the President

issued Executive Order 14192, Unleashing Prosperity Through Deregulation

(E.O. 14192). The purpose of E.O. 14192

includes reducing the economic burden

caused by regulation. To further this goal,

E.O. 14192 directs agencies to, among

other requirements, identify ten existing

regulations to be repealed for each regulation publicly proposed for notice and

comment or otherwise promulgated.

On February 19, 2025, the President

issued Executive Order 14219, Ensuring

Lawful Governance and Implementing

the President’s ‘Department of Government Efficiency’ Deregulatory Initiative

(E.O. 14219). The purpose of E.O. 14219

includes eliminating “overbearing and

burdensome” regulations and other guidance documents, and “ending Federal

overreach.” To further these goals, E.O.

14219 directs agency heads to coordinate with the Department of Government

Efficiency (DOGE) Team Leads and the

Office of Management and Budget to

identify regulations and other guidance

documents to be eliminated.

Accordingly, the Department of the

Treasury (Treasury Department) and the

Internal Revenue Service (IRS) have

undertaken a review of regulations and

I.R.B. guidance issued under the Internal

Revenue Code1 to identify guidance to

be eliminated. This review is ongoing. In

Notice 2025-22, 2025-19 I.R.B. 1427, nine

I.R.B. guidance documents were obsoleted.

1

In this notice, 83 I.R.B. guidance documents are being obsoleted. These guidance documents no longer provide useful

information, and clarifying their status as

obsolete will streamline administration of

the tax laws; reduce the volume of guidance that taxpayers and their advisors

need to review for compliance with the tax

laws; and increase clarity of the tax law.

The Treasury Department and the IRS

anticipate revoking or obsoleting additional similar guidance documents in the

near future.

SECTION 2. GUIDANCE TO BE

ELIMINATED

.01 Notice 2008-83, Application of Section 382(h) to Banks, 2008-42 I.R.B. 905,

was repealed by Congress. This notice

provides that, for purposes of section

382(h), any deduction properly allowed

after a section 382 ownership change to

a bank with respect to losses on loans or

bad debts (including any deduction for a

reasonable addition to a reserve for bad

debts) is not treated as a built-in loss or as

a deduction that is attributable to periods

before the change date. In section 1261 of

the American Recovery and Reinvestment

Act of 2009, Public Law 111-5, 123 Stat.

115 (2009), Congress repealed this notice

for ownership changes after January 16,

2009, except for ownership changes (i)

pursuant to a written binding contract

entered into on or before that date, or (ii)

pursuant to a written agreement entered

into on or before that date described in a

public announcement or a Securities and

Exchange Commission (SEC) filing.

.02 The following guidance relates to

section 341, which was repealed temporarily by section 302(e)(4)(A) of the Jobs

and Growth Tax Relief Reconciliation Act

of 2003, Public Law 108-27, 117 Stat. 752

(2003), and permanently by section 102

of the American Taxpayer Relief Act of

2012, Public Law 112-240, 126 Stat. 2313

(2013):

(1) Rev. Proc. 77-27, 1977-2 C.B. 537.

This revenue procedure modifies prior

revenue procedures regarding the issu-

ance of private letter rulings to provide

that ruling requests under repealed section

341 will be considered under certain circumstances.

(2) Rev. Rul. 79-235, Collapsible

Corporations; Holding Period; Property

Acquired by Exchange, 1979-2 C.B. 135.

This revenue ruling addresses the application of section 341(d)(3) following certain

nontaxable exchanges.

(3) Rev. Rul. 79-226, Collapsible Corporations; Sale of Property Constructed

Within 3 Years of Liquidation, 1979-2

C.B. 134. This revenue ruling addresses

whether certain property should be considered in applying section 341.

(4) Rev. Rul. 77-306, Collapsible

Corporations; “Construction” or “Production” from Lease, 1977-2 C.B. 103.

This revenue ruling addresses whether a

corporate owner-lessor is considered as

engaged in the “construction” or “production” of property under section 341(b)(2)

(A) by virtue of a particular lease.

(5) Rev. Rul. 73-500, Collapsible Corporation; Sale of “Substantially All of

the Properties”, 1973-2 C.B. 113. This

revenue ruling addresses whether “substantially all of the properties” of a corporation were sold within the meaning of

section 341(e)(4).

(6) Rev. Rul. 73-378, Collapsible

Corporation; Reorganization; Exchange

and Sale of Stock, 1973-2 C.B. 113. This

revenue ruling addresses whether section

341(a) applies to (i) gain realized by an

individual on the exchange of his stock

in a collapsible corporation for stock in a

noncollapsible corporation qualifying as

a reorganization under section 368(a)(1)

(C), or (ii) gain realized and recognized

by him on the sale of his stock in the noncollapsible corporation.

(7) Rev. Rul. 72-422, 1972-2 C.B. 211.

This revenue ruling addresses whether the

dollar amount expended for alterations

in connection with an existing structure

is determinative of whether a taxpayer

has engaged in “construction” within the

meaning of section 341.

(8) Rev. Rul. 72-48, 1972-1 C.B. 102.

This revenue ruling addresses whether a

Unless otherwise specified, all “Section” or “§” references are to sections of the Internal Revenue Code (Code) of 1986 or the Internal Revenue Regulations (CFR Title 26).

July 21, 2025

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Bulletin No. 2025–30

corporation that has realized one-third of

the taxable income to be derived from

property it has produced or purchased is

“collapsible” within the meaning of section 341(b).

(9) Rev. Rul. 72-24, 1972-1 C.B. 102.

This revenue ruling addresses whether the

exception in section 341(e)(1) to treatment as a collapsible corporation applies

to a foreign corporation.

(10) Rev. Rul. 71-353, 1971-2 C.B.

243. This revenue ruling addresses

whether the term “beneficiary,” as used in

section 544(a)(1), has the same meaning

for purposes of determining stock ownership of a collapsible corporation under

section 341 as that term has for purposes

of sections 318 and 1563 and the regulations thereunder.

(11) Rev. Rul. 70-397, 1970-2 C.B. 80.

This revenue ruling addresses whether

any portion of the gain realized upon the

partial liquidation of a collapsible corporation is subject to section 341(a) under

the circumstances described.

(12) Rev. Rul. 70-93, 1970-1 C.B. 71.

This revenue ruling addresses the computation of the amount of gain that is not

subject to repealed section 341(a) by reason of the limitation in section 341(d)(3)

under the circumstances described.

(13) Rev. Rul. 69-378, 1969-2 C.B. 49.

This revenue ruling addresses whether a

corporation engaged in “construction”

within the meaning of section 341 and,

if so, the date such construction was

completed under the circumstances

described.

(14) Rev. Rul. 69-33, 1969-1 C.B. 100.

This revenue ruling addresses the requirements of section 341(f)(3)(B) with regard

to an agreement from a transferee corporation.

(15) Rev. Rul. 69-32, 1969-1 C.B. 100.

This revenue ruling addresses the time

and manner for a corporation to consent to

the provisions of section 341(f)(2).

(16) Rev. Rul. 68-476, 1968-2 C.B.

139. This revenue ruling addresses

whether the gain realized by a shareholder

upon the sale of stock in a collapsible corporation must be considered gain from the

sale or exchange of a capital asset under

the circumstances described.

(17) Rev. Rul. 68-472, 1968-2 C.B. 138.

This revenue ruling addresses whether the

restoration of a damaged building is “con-

Bulletin No. 2025–30

struction” within the meaning of section

341 under the circumstances described.

(18) Rev. Rul. 64-125, 1964-1 C.B.

131. This revenue ruling addresses

whether the three-year rule of section

341(d)(3) applies under the circumstances

described.

.03 The following guidance relates to

Code provisions repealed or amended

by Public Law 115‑97, 131 Stat. 2054

(2017), commonly known as the Tax Cuts

and Jobs Act (TCJA):

(1) Notice 2005-38, Section 965—Limitations on Dividends Received Deduction

and Other Guidance, 2005-22 I.R.B. 1100.

This notice provides guidance concerning

limitations on the amounts of dividends

that a corporation may treat as eligible for

the one-time dividends received deduction under former section 965, including

the effects of certain corporate transactions on such limitations. Section 965 was

amended by section 14103 of the TCJA.

(2) Notice 2005-10, Domestic Reinvestment Plans and Other Guidance

Under Section 965, 2005-6 I.R.B. 474.

This notice provides guidance related to

the one-time dividends received deduction

under former section 965 for certain cash

dividends from controlled foreign corporations, including general principles and

specific guidance on domestic reinvestment plans and investments in the United

States. Section 965 was amended by section 14103 of the TCJA.

(3) Rev. Rul. 2003-34, Special Estimated Tax Payments, 2003-17 I.R.B. 813.

This revenue ruling provides guidance on

how to discontinue using section 847 in

a tax year after having taken a deduction

under section 847 in a prior tax year. Section 847 was repealed by section 13516 of

the TCJA for taxable years beginning after

December 31, 2017.

(4) Rev. Rul. 76-414, Capital Gains;

Alternative Tax; Sale of Patent by Corporate Taxpayer, 1976-2 C.B. 248. This

revenue ruling addresses whether a corporation’s gain from the sale of a patent

qualifies for the alternative tax described

in section 1201 as a “subsection (d) gain”

as defined in section 1201(d)(1). Section

1201 was repealed by section 13001(b)(2)

(A) of the TCJA.

(5) Rev. Rul. 62-3, 1962-1 C.B. 92.

This revenue ruling addresses whether a

mutual insurance company is required to

193

substitute the alternative method of taxation under section 1201(a), if applicable,

in lieu of the computation under section

821(a)(1) before comparing the results of

section 821(a)(1) with the results of section 821(a)(2). Section 1201 was repealed

by section 13001(b)(2)(A) of the TCJA.

(6) Rev. Rul. 56-247, 1956-1 C.B. 383.

This revenue ruling addresses whether the

alternative tax provided in section 1201(a)

in the case of a corporation and section 1201(b) in the case of other taxpayers

is applied to taxable long-term capital gain

unreduced by excess statutory deductions

or credits over ordinary income where a

taxpayer’s statutory deductions or credits

exceed his ordinary income. Section 1201

was repealed by section 13001(b)(2)(A)

of the TCJA .

(7) Announcement 78-170, based on

News Release IR-2049 dated October 31,

1978. This announcement provides the

proper computation of the alternative tax

under section 1201 and changes to Part

V of Schedule D (Form 1040) under the

Revenue Act of 1978 in anticipation of a

technical correction made by Congress in

1980. Section 1201 was repealed by section 13001(b)(2)(A) of the TCJA .

.04 The following guidance relates to

section 1034, which was repealed by section 312(b) of the Taxpayer Relief Act of

1997, Public Law 105-34, 111 Stat. 788

(1997):

(1) Rev. Rul. 78-136, Sale of Residence;

Replacement Period; Armed Forces;

Divorced Spouse, 1978-1 C.B. 259. This

revenue ruling addresses the application of

the suspension of the replacement period

provided by section 1034(h) to spouses

that sold their jointly owned principal residence and later divorce after one of the

spouses commences to serve on extended

active duty with the Armed Forces prior to

the expiration of the replacement period.

(2) Rev. Rul. 75-238, 1975-1 C.B.

257. This revenue ruling addresses the

application of the non-recognition provisions of section 1034 to gains realized by

a husband and wife from the sale of their

former principal residences purchased

prior to marriage when they purchase and

occupy a new residence as their principal

residence after marriage.

(3) Rev. Rul. 74-250, Residence

Replaced by Two Residences; Husband

and Wife Separated, 1974-1 C.B. 202.

July 21, 2025

This revenue ruling addresses the application of the nonrecognition provisions of

section 1034 to gain realized by a husband

and wife from the sale of their principal

residence where they have agreed to live

apart and each purchased and occupied a

separate replacement residence.

(4) Rev. Rul. 56-396, 1956-2 C.B. 298.

This revenue ruling addresses whether a

taxpayer that deferred reporting gain on

the sale of his principal residence under

the provisions of section 1034 may make

an election to use the installment method

to report gain on the sale of the residence

on an amended return if the taxpayer did

not replace the residence during the period

specified in section 1034(a).

.05 The following guidance relates to

other amended or repealed Code provisions:

(1) Notice 2011-76, Due Dates for Filing Form 706, Form 706-NA, or Form

8939, Extension of Time to Pay Estate

Tax, and Penalty Relief for Recipients of

Property Acquired from Decedents Who

Died in 2010, 2011-40 I.R.B. 479. This

document provides due dates for filing

Forms 706 and 706-NA, United States

Estate (and Generation-Skipping Transfer) Tax Return, or Form 8939, Allocation of Increase in Basis for Property

Acquired From a Decedent, for recipients

of property acquired from decedents who

died in 2010. Section 1022, concerning

the treatment of property acquired from

a decedent dying after December 31,

2009, was repealed by section 301(a) of

the Tax Relief, Unemployment Insurance

Reauthorization, and Job Creation Act of

2010, Public Law 111-312, 124 Stat. 3296

(2010).

(2) Notice 88-7, Application of Section 382(l)(5)(D) to Certain Transactions

in Which the Federal Savings and Loan

Insurance Corporation Establishes a Federal Mutual Domestic Building and Loan

Association, 1988-4 I.R.B. 20. This notice

announces the intention to promulgate

regulations clarifying the effect of section 382(l)(5)(D) on certain transactions

in which the Federal Savings and Loan

Insurance Corporation places defaulted

thrift institutions into receivership as part

of its Management Consignment Program pursuant to its authority under 12

U.S.C. 1729(a) and (b). 12 U.S.C. 1729

was repealed by section 407 of the Finan-

July 21, 2025

cial Institutions Reform, Recovery, and

Enforcement Act of 1989, Public Law

101-73, 103 Stat. 183 (1989).

(3) Rev. Proc. 83-79, 1983-43 I.R.B.

45. This revenue procedure provides a

method of computing estimated tax payments under section 6153. Section 6153

was repealed by section 412 of the Deficit Reduction Act of 1984, Public Law

98-369, 98 Stat. 494 (1984).

(4) Rev. Rul. 82-35, Farms; Special

Use Value; Liens, 1982-10 I.R.B. 13. This

revenue ruling provides that the section

2011 credit, used under section 2032A(c)

(2)(C) in computing what would have been

the estate tax liability but for the section

2032A election, is derived with respect

to three different types of state death tax

statutes. The computation is made for the

purpose of determining the amount of the

lien imposed by section 6324B. Section

2011 was repealed by section 221(a)(95)

(A)(i) of the Tax Increase Prevention Act

of 2014, Public Law 113-295, 128 Stat.

4010 (2014).

(5) Rev. Rul. 82-10, Bond Premium

Amortization; Yield Method, 1982-2

I.R.B. 6. This revenue ruling holds that

the yield method is a reasonable method

of amortizing bond premium under section 171(b)(3) of the Internal Revenue

Code of 1954. However, section 171(b)

(3) was amended by section 1803(a)(11)

(A) of the Tax Reform Act of 1986, Public Law 99-514, 100 Stat. 2085 (1986), to

eliminate the reasonable method standard

and to require, except as provided in regulations, the use of a constant yield method

to amortize bond premium.

(6) Rev. Rul. 81-146, Valuation; Special Use and Eligible Joint Interest Elections, 1981-20 I.R.B. 5. This ruling provides that the portion of an eligible joint

interest includible in a decedent’s gross

estate under section 2040(c) is computed

using the fair market value as the “value

of such interest” under section 2040(c)

(1)(A), even though the estate has elected

the special use valuation for the interest

under section 2032A. Section 2040(c) was

repealed by section 403(c)(3)(A) of Economic Recovery Tax Act of 1981, Public

Law 97-34, 95 Stat. 172 (1981).

(7) Rev. Rul. 74-231, Maximum Tax

on Earned Income; Partnership, 1974-1

C.B. 240. This revenue ruling addresses

the character of income earned by a part-

194

nership for services rendered and how

each partner takes his distributive share

of partnership items into account for purposes of computing his maximum tax on

earned income under section 1348 of the

Internal Revenue Code of 1954. Section

1348 was repealed by section 101(c) of

the Economic Recovery Tax Act of 1981.

(8) Rev. Rul. 63-30, 1963-1 C.B. 50.

This revenue ruling provides guidance on

claiming additional first-year depreciation

under section 179 prior to its amendment

by section 202(a) of the Economic Recovery Tax Act of 1981.

(9) Rev. Rul. 55-71, 1955-1 C.B. 110.

This revenue ruling provides that the

Federal excise tax on jewelry, furs, and

related articles of personal property is a

relevant factor that should be considered

in determining the fair market value of

such property for Federal estate and gift

tax purposes. The excise tax on the items

enumerated in the ruling was repealed by

section 221(a)(103)(A) of the Tax Increase

Prevention Act of 2014.

.06 The following guidance relates to

amended or repealed regulations:

(1) Notice 2025-3, Transitional Relief

Under Sections 3403, 3406, 6721, 6722,

6651, and 6656 with Respect to the

Reporting of Information and Backup

Withholding on Digital Assets Under

Section 6045 for Digital Asset Brokers

Providing Trading Front-End Services,

2025-4 I.R.B. 488. This notice provides

certain transitional relief to certain decentralized industry participants treated as

brokers (DeFi brokers) under section 6045

and Treasury Decision 10021 for sales of

digital assets effected in calendar years

2027 and 2028, to provide these DeFi

brokers with additional time to develop

appropriate systems to comply with the

application of the reporting requirements

under section 6045 to DeFi brokers. Pursuant to Public Law 119-5, 139 Stat. 48

(2025), and operation of the Congressional Review Act, Treasury Decision 10021

has no force or effect.

(2) Rev. Rul. 76-243, Allocation of

Income; Advance Charter Hire Payment,

1976-1 C.B. 134. This revenue ruling

addresses whether the IRS may make a

section 482 adjustment when a taxpayer

entered into a voluntary contractual

arrangement with a foreign jurisdiction

that limited payments to the taxpayer from

Bulletin No. 2025–30

its foreign subsidiary in the foreign jurisdiction. The regulations at issue in the revenue ruling, section 1.482-1(d)(6) (1968),

were replaced by section 1.482-1(h)(2)

(1994) following an amendment to section

482 in 1986.

.07 The following guidance relates

to former section 29, which provided

a credit relating to facilities producing

coke or coke gas (other than from petroleum-based products). Congress redesignated section 29 as section 45K in section

1322(a)(1) of the Energy Policy Act of

2005, Public Law 109-58, 119 Stat. 594

(2005). The last remaining element of the

section 29 credit expired on December 31,

2013.

(1) Rev. Proc. 2004-27, 2004-17 I.R.B.

831. This revenue procedure permits certain owners of royalty interests to claim

the credit for producing fuel from a nonconventional source in the taxable year in

which they receive the income from the

sale of qualified fuel, rather than in a prior

taxable year in which the owner of the

operating interest sold the qualified fuel.

(2) Rev. Proc. 2001-34, Qualified Fuel

Under Section 29(c)(1)(C), 2001-22 I.R.B.

1293. This procedure modifies Rev. Proc.

2001-30, 2001-19 I.R.B. 1163, regarding

the circumstances under which the IRS

will issue private letter rulings regarding

solid synthetic fuels produced from coal.

(3) Rev. Rul. 94-48, Section 29 Credit;

Production Attributable to Net Profits

Interest, 1994-29 I.R.B. 5. This revenue

ruling holds that the production attributable to a net profits interest under section 29(d)(3) is the production required to

be sold to produce that portion of the gross

sales from the property that is equal to the

amount of income received by the holder

of the net profits interest.

(4) Rev. Rul. 93-54, Section 29 Credit;

Recompletions, 1993-27 I.R.B. 4. This

revenue ruling holds that if a well that

is drilled after December 31, 1979, and

before January 1, 1993, is recompleted

after January 1, 1993, to produce fuel

that is a qualified fuel under section 29

and if the recompletion does not involve

additional drilling to deepen or extend the

well, the fuel produced as a result of the

recompletion qualifies for the section 29

credit.

(5) Rev. Rul. 93-46, Section 29 Credit;

Royalty Owners, 1993-25 I.R.B. 6. This

Bulletin No. 2025–30

revenue ruling holds that the owner of a

royalty interest is allowed an allocable

share of the section 29 credit where the

mineral in which the royalty owner has an

interest is a qualified fuel when extracted.

(6) Rev. Rul. 90-70, Credit for Producing Fuel from a Nonconventional Fuel

Source, 1990-35 I.R.B. 4. This revenue

ruling holds that, for the purposes of the

section 29 credit, a well is considered

to have been “drilled” before January 1,

1991, if the well was “spudded in” before

that date and there has been continual

drilling since the spudding.

(7) Rev. Rul. 86-127, Credit for Producing Fuel from a Nonconventional

Source, 1986-44 I.R.B. 4. This revenue

ruling modifies and supersedes Rev. Rul.

86-19, 1986-7 I.R.B. 4, to correct the

scope of the categories of deregulated

national gas that do not constitute qualified fuels for purposes of the section 29

credit.

(8) Rev. Rul. 86-100, Credit for Producing Fuel from a Nonconventional

Source, 1986-35 I.R.B. 4. This revenue

ruling holds that a liquid coal-water mixture is not a synthetic fuel produced from

coal and is, therefore, not a qualified fuel

eligible for the section 29 credit.

(9) Rev. Rul. 86-2, Credit for Producing Oil from a Nonconventional Source,

1986‑2 I.R.B. 4. This revenue ruling holds

that a taxpayer may receive the section 29

credit for the sale of natural gas during

part of a calendar year, notwithstanding

that during the same calendar year the

taxpayer made other sales from the same

wells under the incentive pricing provisions of section 107 of the Natural Gas

Policy Act of 1978.

(10) Rev. Rul. 85-77, Nonconventional

Fuel Source Credit; Price-Support Payments, 1985-24 I.R.B. 4. This revenue

ruling holds that price-support payments

that a taxpayer receives for the sale of

qualified fuel do not reduce the taxpayer’s

section 29 credit.

(11) Announcement 2004-42, Credit

for Producing Fuel from a Nonconventional Source, 2004-17 I.R.B. 840. This

announcement explains that the I.R.B.

version of Rev. Proc. 2004-27 differs from

the version that was advance released on

April 5, 2004, in that all references to

the cash method of accounting have been

removed.

195

(12) Announcement 2003-70, Section 29 – Test Procedures and Significant

Chemical Change, 2003-46 I.R.B. 1090.

This announcement announces that the

IRS will resume ruling on the issue of

significant chemical change for synthetic

fuels for purposes of section 29.

(13) Announcement 2003-46, 2003-30

I.R.B. 222. This announcement informs

the public that the IRS is currently reviewing information regarding test procedures

and results that have been presented as

evidence that fuel underwent a significant

chemical change, and that until the review

is complete rulings on the question of

significant chemical change will be suspended for requests relying on the procedures and results being reviewed.

(14) Announcement 90-31, Credit for

Producing Fuel from a Nonconventional

Source – Oil Produced from Tar Sands,

1990-10 I.R.B. 28. This announcement

solicits written comments from interested

persons regarding the circumstances under

which oil would qualify for the section 29

credit for production from tar sands.

.08 The following guidance is obsolete

because the subject matter is now covered

by final regulations:

(1) Notice 2011-82, Guidance on

Electing Portability of Deceased Spousal Unused Exclusion Amount, 2011-42

I.R.B. 516. This notice provides guidance

to executors of estates of decedents dying

after December 31, 2010, of the need to

file Form 706 within the time prescribed

by law (including extensions) to elect to

allow the decedent’s surviving spouse to

take advantage of the deceased spouse’s

unused exclusion amount. Regulations

implementing the provisions of section

2010(c) are found in sections 20.2010-1

to -3.

(2) Notice 2003-8, Information Reporting for Securities Futures Contracts,

2003-4 I.R.B. 310. This notice delays

information reporting requirements under

section 6045 regarding securities futures

contracts until further notice from the

IRS. This reporting is now required by

section 1.6045-1.

(3) Notice 2000-62, Returns Relating to Payments of Qualified Tuition and

Related Expenses, and to Payments of

Interest on Education Loans, 2000-51

I.R.B. 587. This notice announces that

eligible education institutions and certain

July 21, 2025

persons receiving payments of student

loan interest may continue to report the

same information under section 6050S.

These, and additional requirements, are

now prescribed by section 1.6050S-1.

(4) Notice 96-12, Mark to Market for

Securities Dealers: The Dealer-Customer

Relationship, 1996-10 I.R.B. 29. This

notice provides guidance on whether a

taxpayer’s transactions with related persons, including members of the taxpayer’s

consolidated group, may be transactions

with customers for purposes of section 475. This issue is addressed in section 1.475(c)-1.

(5) Rev. Rul. 75-424, Real Estate

Investment Trust; Mortgages on Microwave Transmission Property, 1975-2

C.B. 269. This revenue ruling addresses

whether, for purposes of qualifying as a

real estate investment trust (REIT), certain assets relating to the construction of

microwave transmission systems are “real

estate assets.” Whether such assets qualify as real property and, therefore, as real

estate assets for purposes of section 856 is

now addressed in section 1.856‑10.

(6) Rev. Rul. 71-286, 1971-2 C.B. 263.

This revenue ruling addresses whether, for

purposes of qualifying as a REIT, air rights

over real property are considered “interests

in real property” and “real estate assets.”

Whether such rights qualify as interests in

real property and, therefore, as real estate

assets for purposes of section 856 is now

addressed in section 1.856‑10.

(7) Rev. Rul. 69-94, 1969-1 C.B. 189.

This revenue ruling addresses whether, for

purposes of qualifying as a REIT, certain

railroad properties are “real estate assets.”

Whether such property qualifies as real

property and, therefore, as a real estate

asset for purposes of section 856 is now

addressed in section 1.856‑10.

(8) Rev. Rul. 59-109, 1959-1 C.B. 168.

This revenue ruling provides that a sale of

a partner’s interest in a partnership is the

sale of a capital asset under section 741

unless section 751 applies. This rule is

now prescribed in section 1.741-1(a).

(9) Rev. Rul. 56-6, 1956-1 C.B. 660.

This revenue ruling provides guidance

that deficiencies in Federal income taxes

assessed against the decedent resulting

from nonrecognition of his minor son as

a member of a partnership are deductible from decedent’s gross estate in the

July 21, 2025

full amount paid by decedent’s estate.

The deductibility of a decedent’s income

tax liability is now addressed in section 20.2053-6(f).

(10) Rev. Rul. 54-444, 1954-2 C.B.

300. This revenue ruling provides guidance on the optional valuation date to be

used in respect of certain assets received

in the liquidation of corporate stock held

among the assets of an estate under the

Internal Revenue Code of 1939. This issue

is now addressed in section 20.2032-1.

.09 The following guidance relates to

past tax years and is not applicable to current or future tax years:

(1) Notice 2016-75, Section 45R –

2016 Guidance with Respect to the Tax

Credit for Employee Health Insurance

Expenses of Certain Small Employers,

2016-51 I.R.B. 832. This notice addressed

situations in which a lack of qualified

health plans in the counties in which the

employer operates prevented an otherwise

qualifying small employer from claiming

a tax credit under section 45R for 2016.

(2) Notice 2016-20, Qualified Zone

Academy Bond Allocations for 2015 and

2016, 2016-9 I.R.B. 362. This notice sets

forth the maximum face amount of Qualified Zone Academy Bonds that may be

issued for each State for the calendar years

2015 and 2016 under section 54E(c)(2).

(3) Notice 2015-11, Qualified Zone

Academy Bond Allocations for 2014,

2015-8 I.R.B. 618. This notice sets forth

the maximum face amount of Qualified

Zone Academy Bonds that may be issued

for each State for the calendar year 2014

under section 54E(c)(2).

(4) Notice 2015-8, Section 45R – 2015

Guidance with Respect to the Tax Credit

for Employee Health Insurance Expenses

of Certain Small Employers, 2015-6 I.R.B.

589. This notice addressed situations in

which a lack of qualified health plans in

the counties in which the employer operates prevented an otherwise qualifying

small employer from claiming a tax credit

under section 45R for 2015.

(5) Notice 2014-6, Section 45R – Transition Relief with Respect to the Tax Credit

for Employee Health Insurance Expenses

of Certain Small Employers, 2014-2 I.R.B.

279. This notice addressed situations in

which a lack of qualified health plans in

the counties in which the employer operates prevented an otherwise qualifying

196

small employer from claiming a tax credit

under section 45R for 2014.

(6) Notice 2013-3, Qualified Zone

Academy Bond Allocations for 2012 and

2013, 2013-7 I.R.B. 484. This notice sets

forth the maximum face amount of Qualified Zone Academy Bonds that may be

issued for each State for the calendar years

2012 and 2013 under section 54E(c)(2).

(7) Notice 2012-21, Extension of Time

to File an Estate Tax Return Solely to Elect

Portability of a Deceased Spousal Unused

Exclusion Amount, 2012-10 I.R.B. 450.

This notice grants the executor of a qualifying estate a six-month extension of

time until 15 months after the decedent’s

date of death to file Form 706 on which

to make an election under section 2010(c).

This guidance is no longer needed and

expired on its own terms because it only

applied to a decedent whose date of death

was after December 31, 2010, and before

July 1, 2011. Final regulations were issued

implementing the provisions of section

2010(c).

(8) Notice 2011-88, Postponement

of Backup Withholding Requirement for

Payment Card and Third Party Network

Payments Made Under Section 6050W,

2011‑46 I.R.B. 748. This notice provides

that backup withholding of section 6050W

payments will not be required for calendar

year 2011.

(9) Notice 2010-11, Extension of Temporary Suspension of AHYDO Rules,

2010-4 I.R.B. 326. This notice extends to

December 31, 2010, the temporary suspension of the rules for certain applicable

high yield discount obligations pursuant

to section 163(e)(5)(F), which permits

such suspension if the Secretary of the

Treasury or his delegate determines that

such suspension is appropriate in light of

distressed conditions in the debt capital

markets.

(10) Notice 2005-89, Temporary Relief

for Certain REITs and Taxable REIT Subsidiaries that Provide Accommodations to

Persons Affected by Hurricanes Katrina

and Rita, 2005-49 I.R.B. 1077. This

notice provides that, for a period of six

months beginning on August 28, 2005, the

IRS will not treat a hotel, motel, or other

establishment that otherwise satisfies the

definition of “lodging facility” under section 856(d)(9) as other than a “lodging

facility” if it is used to provide temporary

Bulletin No. 2025–30

housing to certain persons affected by

Hurricane Katrina or Hurricane Rita, provided certain recordkeeping requirements

are satisfied.

(11) Rev. Proc. 2019-34, 2019-35

I.R.B. 669. This revenue procedure provides simplified procedures for an insurance company to obtain automatic consent to change its method of accounting

to comply with sections 807 and 848, as

amended by the TCJA, for the first taxable year beginning after December 31,

2017.

(12) Rev. Proc. 2011-19, Qualified

Zone Academy Bond Allocations for 2011,

2011‑6 I.R.B. 465. This revenue procedure sets forth the maximum face amount

of Qualified Zone Academy Bonds that

may be issued for each State for the calendar year 2011 under section 54E(c)(2).

(13) Rev. Proc. 80-49, 1980-45 I.R.B.

29. This document provides procedures

for the partial revocation of a section

2032A election made on or before August

30, 1980. The effective date for making a

partial election under these procedures has

expired.

(14) Rev. Rul. 82-62, Valuation; Special Use Value; Retroactive Election,

1982-15 I.R.B. 12. This revenue ruling

provides that estates that previously were

eligible for, but did not timely elect, section 2032A valuation cannot retroactively

elect special use valuation under section

421(k)(5) of the Economic Recovery Tax

Act of 1981. This guidance only applied

to estate tax returns filed between July 28,

1980, and February 17, 1982.

(15) Announcement 91-58, New

Form 706-QDT for Reporting and Paying Estate Tax with Respect to Qualified

Domestic Trust; Due Date is September

16, 1991, 1991-15 I.R.B. 39. This document announces a new Form 706 QDT

for reporting and paying estate tax with

respect to a qualified domestic trust. The

due date was September 16, 1991.

.10 The following guidance requested

comments from the public and the guidance is no longer needed:

(1) Notice 2013-48, Application of

Wash Sale Rules to Money Market Fund

Shares, 2013-31 I.R.B. 120. This notice

requests comments on a proposed revenue procedure that would establish a de

minimis exception to the wash sale rules

of section 1091 for certain redemptions

Bulletin No. 2025–30

of shares of money market funds that,

under regulations proposed by the SEC,

would no longer maintain a constant

share price.

(2) Notice 2011-73, Request for Comments on Health Coverage Affordability Safe Harbor for Employers (Section

4980H), 2011-40 I.R.B. 474. This notice

requests comments on a proposed safe

harbor, which could be incorporated in

future proposed regulations, for determining the affordability of coverage

under an eligible employer sponsored

plan for purposes of an employer’s

potential assessable payment under section 4980H(b).

.11 Notice 2008-94, Guidance on §§

162(m)(5) and 280G(e) of the Internal

Revenue Code, 2008-44 I.R.B. 1070,

provided guidance on certain executive

compensation provisions of the Emergency Economic Stabilization Act of

2008, Public Law 110-343, 122 Stat.

3765 (2008), which added sections

162(m)(5) and 280G(e) to the Code,

and specifically applied to the Troubled

Asset Relief Program, which is no longer

operative.

EFFECT ON OTHER DOCUMENTS

1. Notice 2025-3 is obsoleted.

2. Notice 2016-75 is obsoleted.

3. Notice 2016-20 is obsoleted.

4. Notice 2015-11 is obsoleted.

5. Notice 2015-8 is obsoleted.

6. Notice 2014-6 is obsoleted.

7. Notice 2013-48 is obsoleted.

8. Notice 2013-3 is obsoleted.

9. Notice 2012-21 is obsoleted.

10. Notice 2011-88 is obsoleted.

11. Notice 2011-82 is obsoleted.

12. Notice 2011-76 is obsoleted.

13. Notice 2011-73 is obsoleted.

14. Notice 2010-11 is obsoleted.

15. Notice 2008-94 is obsoleted.

16. Notice 2008-83 is obsoleted.

17. Notice 2005-89 is obsoleted.

18. Notice 2005-38 is obsoleted.

19. Notice 2005-10 is obsoleted.

20. Notice 2003-8 is obsoleted.

21. Notice 2000-62 is obsoleted.

22. Notice 96-12 is obsoleted.

23. Notice 88-7 is obsoleted.

24. Rev. Proc. 2019-34 is obsoleted.

25. Rev. Proc. 2011-19 is obsoleted.

26. Rev. Proc. 2004-27 is obsoleted.

197

27. Rev. Proc. 2001-34 is obsoleted.

28. Rev. Proc. 83-79 is obsoleted.

29. Rev. Proc. 80-49 is obsoleted.

30. Rev. Proc. 77-27 is obsoleted.

31. Rev. Rul. 2003-34 is obsoleted.

32. Rev. Rul. 94-48 is obsoleted.

33. Rev. Rul. 93-54 is obsoleted.

34. Rev. Rul. 93-46 is obsoleted.

35. Rev. Rul. 90-70 is obsoleted.

36. Rev. Rul. 86-127 is obsoleted.

37. Rev. Rul. 86-100 is obsoleted.

38. Rev. Rul. 86-2 is obsoleted.

39. Rev. Rul. 85-77 is obsoleted.

40. Rev. Rul. 82-62 is obsoleted.

41. Rev. Rul. 82-35 is obsoleted.

42. Rev. Rul. 82-10 is obsoleted.

43. Rev. Rul. 81-146 is obsoleted.

44. Rev. Rul. 79-235 is obsoleted.

45. Rev. Rul. 79-226 is obsoleted.

46. Rev. Rul. 78-136 is obsoleted.

47. Rev. Rul. 77-306 is obsoleted.

48. Rev. Rul. 76-414 is obsoleted.

49. Rev. Rul. 76-243 is obsoleted.

50. Rev. Rul. 75-424 is obsoleted.

51. Rev. Rul. 75-238 is obsoleted.

52. Rev. Rul. 74-250 is obsoleted.

53. Rev. Rul. 74-231 is obsoleted.

54. Rev. Rul. 73-500 is obsoleted.

55. Rev. Rul. 73-378 is obsoleted.

56. Rev. Rul. 72-422 is obsoleted.

57. Rev. Rul. 72-48 is obsoleted.

58. Rev. Rul. 72-24 is obsoleted.

59. Rev. Rul. 71-353 is obsoleted.

60. Rev. Rul. 71-286 is obsoleted.

61. Rev. Rul. 70-397 is obsoleted.

62. Rev. Rul. 70-93 is obsoleted.

63. Rev. Rul. 69-378 is obsoleted.

64. Rev. Rul. 69-94 is obsoleted.

65. Rev. Rul. 69-33 is obsoleted.

66. Rev. Rul. 69-32 is obsoleted.

67. Rev. Rul. 68-476 is obsoleted.

68. Rev. Rul. 68-472 is obsoleted.

69. Rev. Rul. 64-125 is obsoleted.

70. Rev. Rul. 63-30 is obsoleted.

71. Rev. Rul. 62-3 is obsoleted.

72. Rev. Rul. 59-109 is obsoleted.

73. Rev. Rul. 56-396 is obsoleted.

74. Rev. Rul. 56-247 is obsoleted.

75. Rev. Rul. 56-6 is obsoleted.

76. Rev. Rul. 55-71 is obsoleted.

77. Rev. Rul. 54-444 is obsoleted.

78. Announcement 2004-42 is obsoleted.

79. Announcement 2003-70 is obsoleted.

80. Announcement 2003-46 is obsoleted.

81. Announcement 91-58 is obsoleted.

82. Announcement 90-31 is obsoleted.

83. Announcement 78-170 is obsoleted.

July 21, 2025

DRAFTING INFORMATION

This notice was drafted by the Office of

the Associate Chief Counsel (Procedure and

Administration). For further information,

contact the Office of the Associate Chief

Counsel (Procedure and Administration) at

(202) 317-3400 (not a toll-free number).

Zero-Emission Nuclear

Power Production Credit

2025 Section 45U Inflation

Adjustment Factor

Credit for Production of

Clean Hydrogen

2025 Section 45V Inflation

Adjustment Factor and

Applicable Amount

Clean Fuel Production

Credit

2025 Section 45Z Inflation

Adjustment Factor and

Applicable Amount

Notice 2025-37

SECTION 1. PURPOSE

This notice publishes the inflation

adjustment factors and applicable amounts,

as appropriate, for calendar year 2025 for

the zero-emission nuclear power production credit under § 45U of the Internal

Revenue Code (Code) (the § 45U credit),

the credit for production of clean hydrogen

under § 45V of the Code (the § 45V credit),

and the clean fuel production credit under

§ 45Z of the Code (the § 45Z credit). These

inflation adjustment factors and applicable

amounts, as appropriate, are used to determine the corresponding credit amounts

under §§ 45U, 45V, and 45Z of the Code.

SECTION 2. BACKGROUND

.01 Section 45U.

Section 45U was added to the Code by

section 13105 of the Inflation Reduction

July 21, 2025

Act of 2022 (IRA), enacted as Pub. L.

117-169, 136 Stat. 1818, 1929 (August 16,

2022), to provide an income tax credit for

producing electricity at a qualified nuclear

power facility.

Section 45U(a) provides that, for purposes of § 38, the § 45U credit for any

taxable year is an amount equal to the

amount by which the product of 0.3 cents

(the amount provided in § 45U(a)(1)(A)),

multiplied by the kilowatt hours of electricity produced by the taxpayer at a qualified nuclear power facility, and sold by

the taxpayer to an unrelated person during

the taxable year, exceeds the reduction

amount for that taxable year.

Section 45U(b)(2) defines the reduction

amount as the lesser of the amount determined under § 45U(a) before application

of the reduction amount, or the amount

equal to 16 percent of the excess of, subject to other rules regarding the treatment

of certain receipts, the gross receipts from

any electricity produced by such facility (including any electricity services or

products provided in conjunction with the

electricity produced by such facility) and

sold to an unrelated person during such

taxable year, over the amount equal to the

product of 2.5 cents (the amount provided

in § 45U(b)(2)(A)(ii)(II)(aa)), multiplied

by the kilowatt hours of electricity determined in § 45U(a).

Section 45U(c)(1) provides that the

0.3 cent amount in § 45U(a)(1)(A) and

the 2.5 cent amount in § 45U(b)(2)(A)

(ii)(II)(aa) are each adjusted by multiplying such amounts by the inflation

adjustment factor (as determined under

§ 45(e)(2), by substituting “2023” for

“1992” in § 45(e)(2)(B)) for the calendar year in which the sale of electricity

(as defined in § 45U(b)(3)) occurred. If

the 0.3 cent and 2.5 cent amounts, as

increased under § 45U(c)(1), are not

multiples of 0.05 cent and 0.1 cent,

respectively, then such amounts are

rounded to the nearest multiples of 0.05

cent and 0.1 cent, respectively.

.02 Section 45V.

Section 45V was added to the Code by

IRA section 13204, 136 Stat. at 1935, to

provide an income tax credit for producing qualified clean hydrogen.

Section 45V(a) provides that, for purposes of § 38, the § 45V credit for any

taxable year is an amount equal to the

198

product of (1) the kilograms of qualified

clean hydrogen produced by the taxpayer

during such taxable year at a qualified

clean hydrogen production facility during

the 10-year period beginning on the date

such facility was originally placed in service, and (2) the applicable amount as

determined under § 45V(b) with respect

to such hydrogen.

Section 45V(b)(1) provides that, for

purposes of § 45V(a)(2), the applicable

amount is an amount equal to the applicable percentage of $0.60. If the amount so

determined is not a multiple of 0.1 cent,

then such amount is rounded to the nearest

multiple of 0.1 cent.

Section 45V(b)(2) provides that, for

purposes of § 45V(b)(1), the applicable

percentage is determined based on the lifecycle greenhouse gas emissions (lifecycle

GHG emissions) rate of the process used

to produce any qualified clean hydrogen

as follows: (i) if the lifecycle GHG emissions rate is not greater than 4 kilograms

of carbon dioxide equivalent (CO2e) per

kilogram of hydrogen, and not less than

2.5 kilograms of CO2e per kilogram of

hydrogen, then the applicable percentage

is 20 percent; (ii) if the lifecycle GHG

emissions rate is less than 2.5 kilograms

of CO2e per kilogram of hydrogen, and

not less than 1.5 kilograms of CO2e per

kilogram of hydrogen, then the applicable

percentage is 25 percent; (iii) if the lifecycle GHG emissions rate is less than 1.5

kilograms of CO2e per kilogram of hydrogen, and not less than 0.45 kilograms of

CO2e per kilogram of hydrogen, then the

applicable percentage is 33.4 percent; and

(iv) if the lifecycle GHG emissions rate

is less than 0.45 kilograms of CO2e per

kilogram of hydrogen, then the applicable

percentage is 100 percent.

Section 45V(b)(3) provides that the

$0.60 amount in § 45V(b)(1) is adjusted by

multiplying such amount by the inflation

adjustment factor (as determined under

§ 45(e)(2), by substituting “2022” for

“1992” in § 45(e)(2)(B)) for the calendar

year in which the qualified clean hydrogen

is produced. If any amount as increased

under § 45V(b)(3) is not a multiple of 0.1

cent, then such amount is rounded to the

nearest multiple of 0.1 cent.

.03 Section 45Z.

Section 45Z was added to the Code by

IRA section 13704, 136 Stat. at 1997, to

Bulletin No. 2025–30

provide an income tax credit for producing clean transportation fuel.

Section 45Z(a)(1) provides that, for

purposes of § 38, the § 45Z credit for any

taxable year is an amount equal to the

product of (i) the applicable amount per

gallon (or gallon equivalent) with respect

to any transportation fuel which is produced by the taxpayer at a qualified facility and sold by the taxpayer in a specific

manner during the taxable year, and (ii)

the emissions factor for such fuel as determined under § 45Z(b).

Section 45Z(a)(2) and (3) provide the

applicable amounts for transportation

fuels. For transportation fuel that is not a

sustainable aviation fuel (non-SAF transportation fuel), the applicable amount is

20 cents (under § 45Z(a)(2)(A)), or $1.00

(under § 45Z(a)(2)(B)). For transportation fuel that is a sustainable aviation fuel

(SAF transportation fuel), the applicable

amount is 35 cents (under § 45Z(a)(3)

(A)(i)), or $1.75 (under § 45Z(a)(3)(A)

(ii)). Section 45Z(a)(2) refers to the lower

amounts for each type of fuel as the base

amount and to the higher amounts as the

alternative amount. A taxpayer uses the

alternative amount if it produces transportation fuel at a qualified facility that satisfies certain prevailing wage and apprenticeship requirements.

Section 45Z(c)(1) provides that for

calendar years beginning after 2024,

the applicable amounts in § 45Z(a)(2)

and (3) must each be adjusted by multiplying such amounts by the inflation

adjustment factor for the calendar year

in which the sale of the transportation

fuel occurs. If any amount as increased

under § 45Z(c)(1) is not a multiple of

1 cent, then such amount is rounded to

the nearest multiple of 1 cent. Section

45Z(c)(2) provides that the inflation

adjustment factor for the § 45Z credit

is the inflation adjustment factor determined and published by the Secretary

of the Treasury or his delegate pursuant

to § 45Y(c), determined by substituting

“calendar year 2022” for “calendar year

1992” in § 45Y(c)(3).

.04 Sections 45(e)(2)(B) and 45Y(c)(3).

Sections 45(e)(2)(B) and 45Y(c)(3)

define the term inflation adjustment factor as, with respect to a calendar year,

a fraction the numerator of which is the

GDP implicit price deflator for the preced-

Bulletin No. 2025–30

ing calendar year and the denominator of

which is the GDP implicit price deflator

for the calendar year 1992. The term GDP

implicit price deflator means the most

recent revision of the implicit price deflator for the gross domestic product as computed and published by the Department of

Commerce before March 15 of the calendar year.

SECTION 3. INFLATION

ADJUSTMENT FACTORS AND

APPLICABLE AMOUNTS

.01 2025 Section 45U Inflation Adjustment Factor.

For purposes of § 45U(c)(1), for sales

of electricity occurring in calendar year

2025, the inflation adjustment factor is a

fraction the numerator of which is the GDP

implicit price deflator for 2024 (125.234)

and the denominator of which is the GDP

implicit price deflator for 2023 (122.273),

which yields an inflation adjustment factor of 1.0242.

For sales of electricity occurring in

calendar year 2025, the amount provided

in § 45U(a)(1)(A) is 0.3 cents (0.3 cents

(or $0.003) x 1.0242, then rounded to the

nearest multiple of 0.05 cent). The amount

provided in § 45U(b)(2)(A)(ii)(II)(aa) is

2.6 cents (2.5 cents (or $0.025) x 1.0242,

then rounded to the nearest multiple of 0.1

cent).

.02 2025 Section 45V Inflation Adjustment Factor and Applicable Amount.

For purposes of § 45V(b)(3), for qualified clean hydrogen produced in calendar

year 2025, the inflation adjustment factor

is a fraction the numerator of which is

the GDP implicit price deflator for 2024

(125.234) and the denominator of which

is the GDP implicit price deflator for

2022 (118.026), which yields an inflation

adjustment factor of 1.0611.

For qualified clean hydrogen produced in calendar year 2025, the applicable amount determined under § 45V(b)

(1) is the product of $0.637 ($0.60 x

1.0611, then rounded to the nearest

multiple of 0.1 cent) and the applicable

percentage, which depends on the lifecycle GHG emissions rate of the qualified clean hydrogen production process.

Thus, for qualified clean hydrogen produced through a process that results in a

lifecycle GHG emissions rate of:

199

(i) not greater than 4 kilograms of

CO2e per kilogram of hydrogen, and not

less than 2.5 kilograms of CO2e per kilogram of hydrogen, the applicable amount

is $0.127;

(ii) less than 2.5 kilograms of CO2e

per kilogram of hydrogen, and not less

than 1.5 kilograms of CO2e per kilogram

of hydrogen, the applicable amount is

$0.159;

(iii) less than 1.5 kilograms of CO2e

per kilogram of hydrogen, and not less

than 0.45 kilograms of CO2e per kilogram

of hydrogen, the applicable amount is

$0.213; and

(iv) less than 0.45 kilograms of CO2e

per kilogram of hydrogen, the applicable

amount is $0.637.

.03 2025 Section 45Z Inflation Adjustment Factor and Applicable Amount.

For purposes of § 45Z(c), for transportation fuel sold in calendar year 2025, the

inflation adjustment factor is a fraction the

numerator of which is the GDP implicit

price deflator for 2024 (125.234) and the

denominator of which is the GDP implicit

price deflator for 2022 (118.026), which

yields an inflation adjustment factor of

1.0611.

For non-SAF transportation fuel sold

in calendar year 2025, the base amount

in § 45Z(a)(2)(A) is 21 cents (20 cents x

1.0611, then rounded to the nearest cent).

The alternative amount in § 45Z(a)(2)(B)

is $1.06 ($1.00 x 1.0611, then rounded to

the nearest cent).

For SAF transportation fuel sold in

calendar year 2025, the base amount in

§ 45Z(a)(3)(A)(i) is 37 cents (35 cents x

1.0611, then rounded to the nearest cent).

The alternative amount in § 45Z(a)(3)(A)

(ii) is $1.86 ($1.75 x 1.0611, then rounded

to the nearest cent).

SECTION 4. DRAFTING

INFORMATION

The principal authors of this notice are

Whitney Brady, Glenn Kats, and Jennifer

Golden of the Office of Associate Chief

Counsel (Energy, Credits, and Excise

Tax). For further information regarding

this notice contact Whitney Brady at (202)

317-6325, Glenn Kats at (202) 317-3995,

or Jennifer Golden at (202) 317-6855 (not

toll-free numbers).

July 21, 2025

NOTE. This revenue procedure will be reproduced as the next revision of IRS Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098,

1099, 5498, and Certain Other Information Returns.

Forms and instructions. (Also, Part 1, sections 101, 162(f), 170, 199A, 220, 223, 401(a), 403(a), 403(b), 408, 408A, 457(b), 529, 529A, 530, 853A, 892, 1400Z-1,

1400Z-2, 1441, 6041, 6041A, 6042, 6043, 6044, 6045, 6047, 6049, 6050A, 6050B, 6050D, 6050E, 6050H, 6050J, 6050N, 6050P, 6050Q, 6050R, 6050S, 6050U,

6050W, 6050X, 6050Y, 6071, 1.402A-2, 1.408-5, 1.408-7, 1.408-8, 1.408A-7, 1.671-5(e), 1.1441-1 through 1.1441-5, 1.1471-4, 1.6041-1, 1.6042-2, 1.6042-4, 1.60434, 1.6044-2, 1.6044-5, 1.6045-1, 1.6045-2, 1.6045-3, 1.6045-4, 1.6047-1, 1.6047-2, 1.6049-4, 1.6049-6, 1.6049-7, 1.6050A-1, 1.6050B-1, 1.6050D-1, 1.6050E-1,

1.6050H-1, 1.6050H-2, 1.6050J-1T, 1.6050N-1, 1.6050P-1, 1.6050S-1, 1.6050S-3, 1.6050W-1, 1.6050W-2, 1.6050X-1, 1.6050Y-1, 1.6050Y-2, and 1.6050Y-3.)

Rev. Proc. 2025-22

TABLE OF CONTENTS

PART 1 – GENERAL INFORMATION

Section 1.1 – Overview of Revenue Procedure 2025-22 / What’s New. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 201

Section 1.2 – Definitions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 205

Section 1.3 – General Requirements for Acceptable Substitute Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922,

5498, W-2G, and 1042-S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 206

PART 2 – S

 PECIFICATIONS FOR SUBSTITUTE FORMS 1096 AND COPIES A OF FORMS 1097-BTC,

1098, 1099, 3921, 3922, AND 5498 (ALL FILED WITH THE IRS)

Section 2.1 – Specifications. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .209

Section 2.2 – Instructions for Preparing Paper Forms That Will Be Filed With the IRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 214

PART 3 – SPECIFICATIONS FOR SUBSTITUTE FORM W-2G (FILED WITH THE IRS)

Section 3.1 – General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 216

Section 3.2 – Specifications for Copy A of Form W-2G. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 216

PART 4 – SUBSTITUTE STATEMENTS TO FORM RECIPIENTS AND FORM RECIPIENT COPIES

Section 4.1 – Specifications. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .217

Section 4.2 – Composite Statements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 221

Section 4.3 – Additional Information for Substitute and Composite Forms 1099-B and 1099-DA. . . . . . . . . . . . . . . . . . . . . 223

Section 4.4 – Required Legends. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 223

Section 4.5 – Miscellaneous Instructions for Copies B, C, D, 1, and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 225

Section 4.6 – Electronic Delivery of Recipient Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 226

PART 5 – A DDITIONAL INSTRUCTIONS FOR SUBSTITUTE FORMS 1097- BTC, 1098, 1099, 5498,

W-2G, AND 1042-S

Section 5.1 – Paper Substitutes for Form 1042-S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 228

Section 5.2 – OMB Requirements for All Forms in This Revenue Procedure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 230

Section 5.3 – Ordering Forms and Instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 231

Section 5.4 – Effect on Other Revenue Procedures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 231

PART 6 – EXHIBITS

Section 6.1 – Exhibits of Forms in This Revenue Procedure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 231

July 21, 2025

200

Bulletin No. 2025–30

Part 1

General Information

Section 1.1 – Overview of Revenue Procedure 2025-22 / What’s New

1.1.1

Purpose

1.1.2

Which Forms Are Covered?

The purpose of this revenue procedure is to set forth the 2025 requirements for:

•

Using official Internal Revenue Service (IRS) forms to file information returns with the

IRS,

•

Preparing acceptable substitutes of the official IRS forms to file information returns with the

IRS, and

•

Using official or acceptable substitute forms to furnish information to recipients.

This revenue procedure contains specifications for the following information returns.

Form

1096

1097-BTC

1098

1098-C

1098-E

1098-F

1098-MA

1098-Q

1098-T

1099-A

1099-B

1099-C

1099-CAP

1099-DA

1099-DIV

1099-G

1099-INT

1099-K

1099-LS

1099-LTC

1099-MISC

1099-NEC

1099-OID

1099-PATR

Bulletin No. 2025–30

Title

Annual Summary and Transmittal of U.S. Information Returns

Bond Tax Credit

Mortgage Interest Statement

Contributions of Motor Vehicles, Boats, and Airplanes

Student Loan Interest Statement

Fines, Penalties, and Other Amounts

Mortgage Assistance Payments

Qualifying Longevity Annuity Contract Information

Tuition Statement

Acquisition or Abandonment of Secured Property

Proceeds From Broker and Barter Exchange Transactions

Cancellation of Debt

Changes in Corporate Control and Capital Structure

Digital Asset Proceeds From Broker Transactions

Dividends and Distributions

Certain Government Payments

Interest Income

Payment Card and Third Party Network Transactions

Reportable Life Insurance Sale

Long-Term Care and Accelerated Death Benefits

Miscellaneous Information

Nonemployee Compensation

Original Issue Discount

Taxable Distributions Received From Cooperatives

201

July 21, 2025

Form

1.1.3

Scope

Title

1099-Q

Payments From Qualified Education Programs (Under Sections 529 and 530)

1099-QA

Distributions From ABLE Accounts

1099-R

1099-S

Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans,

IRAs, Insurance Contracts, etc.

Proceeds From Real Estate Transactions

1099-SA

Distributions From an HSA, Archer MSA, or Medicare Advantage MSA

1099-SB

Seller's Investment in Life Insurance Contract

3921

Exercise of an Incentive Stock Option Under Section 422(b)

3922

5498

Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under

Section 423(c)

IRA Contribution Information

5498-ESA

Coverdell ESA Contribution Information

5498-QA

ABLE Account Contribution Information

5498-SA

HSA, Archer MSA, or Medicare Advantage MSA Information

W-2G

Certain Gambling Winnings

1042-S

Foreign Person’s U.S. Source Income Subject to Withholding

For purposes of this revenue procedure, a substitute form or statement is one that is not published

by the IRS. For a substitute form or statement to be acceptable to the IRS, it must conform to the

official form or the specifications outlined in this revenue procedure. Do not submit any substitute

forms or statements listed above to the IRS for approval. Privately published forms may not state,

“This is an IRS approved form.”

Filers making payments to certain recipients during a calendar year are required by the Internal

Revenue Code (the Code) to file information returns with the IRS for these payments. These filers

must also provide this information to their recipients. In some cases, this also applies to payments

received. See Part 4 for specifications that apply to recipient statements (generally Copy B).

In general, section 6011 of the Code authorizes the Secretary of Treasury to publish regulations

that require filers to file information returns according to those regulations and the corresponding

forms and instructions. A filer who is required to file 10 or more information returns during a

calendar year must file those returns electronically. See Electronic filing of returns, later, for more

information.

Caution. Financial institutions that are required to report payments made under chapter 3 or 4

must file Forms 1042-S electronically, regardless of the number of returns required to be filed.

Note. If you file electronically, do not file the same returns on paper.

Filers required to file fewer than 10 information returns during a calendar year are encouraged to

file the information returns electronically. See the requirements for filing information returns (and

providing a copy to a payee) in the current General Instructions for Certain Information Returns

and the current Instructions for Form 1042-S. In addition, see the current revision of Pub. 1220,

Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G,

for electronic filing through the IRS Filing Information Returns Electronically (FIRE) system.

July 21, 2025

202

Bulletin No. 2025–30

Information Returns Intake System (IRIS) users should follow the specifications in Pub. 5717,

Information Returns Intake System (IRIS) Taxpayer Portal User Guide.

1.1.4

For More

1.1.4

1.1.4

Information

For More

For More 1.1.4

Information

Information

1.1.4More

1.1.4

For

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Information

The IRS prints and provides the forms on which various payments must be

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the

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form

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further

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the Department of the Treasury and the IRS to issue

Electronic

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instructions.

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returns.

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1.1.5

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1.1.5

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Bulletin No. 2025–30

Exhibits. All of the exhibits in this publication were updated to include all of the 2025 revisions

of those forms that have been revised.

Editorial changes. We made editorial changes throughout, including updated references.

Redundancies were eliminated as much as possible.

Available Instructions

In addition to the general instructions, which contain general information concerning Forms

1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, specific form instructions are provided

separately. Use the instructions to prepare acceptable substitutes of the official IRS forms to file

information returns with the IRS.

July 21, 2025

•

Instructions for Form 1097-BTC.

•

Instructions for Form 1098.

•

Instructions for Form 1098-C.

•

Instructions for Forms 1098-E and 1098-T.

•

Instructions for Form 1098-F.

•

Instructions for Form 1098-Q.

•

Instructions for Forms 1099-A and 1099-C.

•

Instructions for Form 1099-B.

•

Instructions for Form 1099-CAP.

•

Instructions for Form 1099-DA.

•

Instructions for Form 1099-DIV.

•

Instructions for Form 1099-G.

•

Instructions for Forms 1099-INT and 1099-OID.

•

Instructions for Form 1099-K.

•

Instructions for Form 1099-LS.

•

Instructions for Form 1099-LTC.

•

Instructions for Forms 1099-MISC and 1099-NEC.

•

Instructions for Form 1099-PATR.

•

Instructions for Form 1099-Q.

•

Instructions for Forms 1099-QA and 5498-QA.

•

Instructions for Forms 1099-R and 5498.

•

Instructions for Form 1099-S.

•

Instructions for Form 1099-SB.

204

Bulletin No. 2025–30

•

Instructions for Forms 3921 and 3922.

•

Instructions for Form 5498-ESA.

•

Instructions for Forms W-2G and 5754.

You can also obtain the latest developments for each of the forms and instructions listed here by

going to their information pages at IRS.gov. See the separate instructions for each form on the

webpage via the link.

Section 1.2 – Definitions

1.2.1

Form Recipient

Form recipient means the person to whom you are required by law to furnish a copy of the

official form or information statement. The form recipient may be referred to by different names

on various Forms 1099 and related forms (beneficiary, borrower, debtor, donor, employee, filer,

homeowner, insured, participant, payee, payer, payer/borrower, payment recipient, policyholder,

seller, shareholder, student, transferor, or, in the case of Form W-2G, the winner). See Section

1.3.4.

1.2.2

Filer

Filer means the person or organization required by law to file with the IRS a form listed in Section

1.1.2. A filer may be a payer, creditor, payment settlement entity, recipient of mortgage or student

loan interest payments, educational institution, broker, barter exchange, or person reporting real

estate transactions; a trustee or issuer of any educational or ABLE Act savings account, individual

retirement arrangement, or medical savings account; a lender who acquires an interest in secured

property or who has reason to know that the property has been abandoned; a corporation reporting

a change in control and capital structure or transfer of stock to an employee; certain donees of

motor vehicles, boats, and airplanes; or an acquirer or issuer of a life insurance contract.

1.2.3

Substitute Form

Substitute form means a paper substitute of Copy A of an official form listed in Section 1.1.2 that

completely conforms to the provisions in this revenue procedure.

1.2.4

Substitute Form Recipient

Statement (Recipient

Statement)

Substitute form recipient statement means a paper or electronic statement of the information

reported on a form listed in Section 1.1.2. For the remainder of this revenue procedure, we

will refer to this as a “recipient statement.” This statement must be furnished to a person (form

recipient), as defined under the applicable provisions of the Code and the applicable regulations.

1.2.5

Composite Substitute

Statement

Composite substitute statement means one in which two or more required statements (for example,

Forms 1099-INT and 1099-DIV) are furnished to the recipient on one document. However, each

statement must be designated separately and must contain all the requisite Form 1099 information

except as provided under Section 4.2. A composite statement may not be filed with the IRS.

Bulletin No. 2025–30

205

July 21, 2025

Section 1.3 – General Requirements for Acceptable Substitute Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G,

and 1042-S

1.3.1

Introduction

Paper substitutes for Form 1096 and Copy A of Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498,

W-2G, and 1042-S that completely conform to the specifications listed in this revenue procedure

may be privately printed and filed as returns with the IRS. The reference to the Department of the

Treasury – Internal Revenue Service should be included on all such forms.

If you are uncertain of any specification and want it clarified, you may submit a letter citing the

specification, stating your understanding and interpretation of the specification, and enclosing an

example of the form (if appropriate) to:

Internal Revenue Service

Attn: Substitute Forms Program

C:DC:TS:CAR:MP:P:TP:TP

ATSC

4800 Buford Highway

Mail Stop 061-N

Chamblee, GA 30341

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

You may also contact the Substitute Forms Program via email at substituteforms@irs.gov. Please

enter “Substitute Forms” on the subject line.

Note. Do not send completed forms to the Substitute Forms Program via email or mail as they are

unable to process those forms. Any examples/samples of substitute forms sent to the Substitute

Forms Program should not contain taxpayer information.

Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G, and 1042-S are subject to annual

review and possible change. Therefore, filers are cautioned against overstocking supplies of

privately printed substitutes.

1.3.2

Logos, Slogans, and

Advertisements

Some Forms 1097-BTC, 1098, 1099, 3921, 3922, 5498, W-2G, and 1042-S that include logos,

slogans, and advertisements may not be recognized as important tax documents. A payee may

not recognize the importance of the payee copy for tax reporting purposes due to the use of

logos, slogans, and advertisements. Accordingly, the IRS has determined that logos, slogans, and

advertising are not allowed on the payee copies of the above forms, on Copy A filed with the

IRS, or on Form 1096, or on an envelope or enclosed in an envelope containing any of those

documents, with the following exceptions.

•

July 21, 2025

The exact name of the payer, broker, or agent, primary trade name, trademark, service mark,

or symbol of the payer, broker, or agent, an embossment or watermark on the information

return and payee copies that is a representation of the name, a primary trade name, trademark,

service mark, or symbol of the payer, broker, or agent, that is:

206

Bulletin No. 2025–30

–

Presented in any typeface, font, stylized fashion, or print color normally used by the

payer, broker, or agent, and used in a non-intrusive manner; and

–

As long as these items do not materially interfere with the ability of the recipient to

recognize, understand, and use the tax information on the payee copies.

•

The IRS e-file logo on the IRS official payee copies may be included, but it is not required,

on any of the substitute form copies.

•

Logos and slogans may be used on permissible enclosures, such as a check or account

statement, other than information returns and payee copies.

The information return and payee copies must clearly identify the payer’s name associated with

its employer identification number (EIN).

If you have comments about the restrictions on including logos, slogans, and advertising on

information returns and payee copies, send your comments to:

Internal Revenue Service

Attn: Substitute Forms Program

C:DC:TS:CAR:MP:P:TP:TP

ATSC

4800 Buford Highway

Mail Stop 061-N

Chamblee, GA 30341

or email them to substituteforms@irs.gov

Note. Do not send completed forms to the Substitute Forms Program via email or mail as they are

unable to process those forms. Any examples/samples of substitute forms sent to the Substitute

Forms Program should not contain taxpayer information.

1.3.3

Copy A Specifications

Proposed substitutes of Copy A must be exact replicas of the official IRS form with respect to

layout and content. Proposed substitutes for Copy A that do not conform to the specifications in

this revenue procedure are not acceptable.

Further, if you file such forms with the IRS, you may be subject to a penalty for failure to file a

correct information return under section 6721 of the Code. The amount of the penalty is based on

when you file the correct information return.

Penalties. The amounts of the penalty for returns required to be filed in 2025 is shown under

Penalties in part O of the 2025 General Instructions for Certain Information Returns.

1.3.4

Copy B and Copy C

Specifications

Bulletin No. 2025–30

Copy B and Copy C of the following forms must contain the information in Part 4 to be considered

a “statement” or “official form” under the applicable provisions of the Code. The format of this

information is at the discretion of the filer with the exception of the location of the tax year,

the form number, the form name, and the information for composite Form 1099 statements, as

outlined under Section 4.2.

207

July 21, 2025

Copy B of the forms below is for the following recipients.

Form

1098

1098-C

1098-E; 1099-A

1098-F

1098-MA

1098-Q

1098-T

1099-C

1099-CAP

1099-K

1099-LS

1099-LTC

1099-R; W-2G

1099-S

1099-SB

All remaining Forms 1099;

1097-BTC; 1042-S

3921; 3922

5498; 5498-SA

5498-ESA; 5498-QA

Recipient

For Payer/Borrower

For Donor

For Borrower

For Payer

For Homeowner

For Participant

For Student

For Debtor

For Shareholder

For Payee

For Payment Recipient

For Policyholder

Copy B may be required to be attached to the filer's federal

income tax return.

For Transferor

For Seller

For Recipient

For Employee

For Participant

For Beneficiary

Copy C of the forms below is for the following recipients.

Form

1098-C

1042-S

3921

1099-LTC

1099-R

All other Forms 1099

W-2G

Recipient

For Donor’s Records

For Recipient

For Corporation

For Insured

For Recipient’s Records

See Section 4.5.2.

For Winner’s Records

Note. On Copy C of Form 1099-LTC, you may reverse the locations of the policyholder’s and the

insured’s name, street address, city, state, and ZIP code for easier mailing.

July 21, 2025

208

Bulletin No. 2025–30

Part 2

Specifications for Substitute Forms 1096 and Copies A of Forms 1097-BTC, 1098, 1099, 3921, 3922, and 5498

(All Filed With the IRS)

Section 2.1 – Specifications

2.1.1

Online Fillable Forms

Due to the very low volume of paper Forms 1097-BTC, 1098-C, 1098-MA, 1099-CAP, 1099LTC, 1099-Q, 1099-QA, 1099-SA, 3922, 5498-ESA, 5498-QA, and 5498-SA received and

processed by the IRS each year, these forms have been converted to fillable online PDFs.

Note. The instructions for substitute Forms 1042-S, also available in a fillable online format, are

found separately in Part 5.

These forms in their fillable formats can be found at IRS.gov/FormsPubs.

All the instructions regarding the substitute forms found in Part 1, and Sections 2.1.2, 2.1.7, 2.1.9,

and 2.1.10, and the remainder of this publication, unless specified differently immediately below,

remain in effect if you are going to produce the online fillable forms as paper or online substitute

forms.

•

Copy A of privately printed substitutes of the forms listed above must be exact replicas of

the official forms with respect to layout and content. Use the official form, found on IRS.

gov, printed actual size on an 8½ inch by 11 inch sheet of paper. The forms will print one to

a page.

•

All printing must be in high quality nongloss black ink.

•

Paper for Copy A must be white chemical wood bond, or equivalent, 20 pounds (basis 17 x

22-500), plus or minus 5% (0.05); or offset book paper, 50 pounds (basis 25 x 38-500). No

optical brighteners may be added to the pulp or paper during manufacture. The paper must

consist of principally bleached chemical wood pulp or recycled printed paper. It must also

be suitably sized to accept ink without feathering.

Note. If you want to print the forms as they formerly appeared to save paper, with the exception

of Forms 1097-BTC (printed 2-to-a-page) and 1098-C (single-form page), they are all printed

3-to-a-page. Follow the 3-to-a-page measurements in Section 6. Print the form to actual size with

no scaling.

2.1.2

General Requirements

Bulletin No. 2025–30

Form identifying numbers (for example, 9191 for Form 1099-DIV) must be printed in nonreflective

black carbon-based ink in print positions 15 through 19 using an optical character recognition

(OCR) A font. The checkboxes to the right of the form identifying numbers must be 10-point

boxes. The “VOID” checkbox is in print position 25 (1.9 inches from left vertical line of the

form). The “CORRECTED” checkbox is in print position 33 (2.7 inches from left vertical line of

the form). Measurements are generally from the left edge of the paper, not including the perforated

strip.

209

July 21, 2025

The substitute form Copy A must be an exact replica of the official IRS form with respect to layout

and content. To determine the correct form measurements, see Exhibits A through DD at the end

of this publication.

Hot wax and cold carbon spots are not permitted on any of the internal form plies. These spots are

permitted on the back of a mailer top envelope ply.

Use of chemical transfer paper for Copy A is acceptable.

The Government Publishing Office (GPO) symbol must be deleted.

2.1.3

Color and Paper Quality

Color and paper quality for Copy A (cut sheets and continuous pinfeed forms) as specified by JCP

Code 0-25, dated November 29, 1978, must be white 100% bleached chemical wood, OCR bond

produced in accordance with the following specifications.

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

are met.

Acidity: Ph value, average, not less than

4.5

Basis Weight: 17 x 22-500 cut sheets

18-20

Metric equivalent–g/m

75

2

A tolerance of ±5 pct. is allowed.

Stiffness: Average, each direction, not less than-milligrams

50

Tearing strength: Average, each direction, not less than-grams

40

Opacity: Average, not less than-percent

82

Thickness: Average-inch

0.0038

Metric equivalent-mm

0.097

A tolerance of +0.0005 inch (0.0127 mm) is allowed. Paper cannot

vary more than 0.0004 inch (0.0102 mm) from one edge to the other.

Porosity: Average, not less than-seconds

10

Finish (smoothness): Average, each side-seconds

20-55

For information only, the Sheffield equivalent-units

170-100

Dirt: Average, each side, not to exceed-parts per million

2.1.4

Chemical Transfer Paper

8

Chemical transfer paper is permitted for Copy A only if the following standards are met.

•

Only chemically backed paper is acceptable for Copy A. Front and back chemically treated

paper cannot be processed properly by machine.

•

Carbon-coated forms are not permitted.

•

Chemically transferred images must be black.

All copies must be clearly legible. Fading must be minimized to assure legibility.

July 21, 2025

210

Bulletin No. 2025–30

2.1.5

Printing

All print on Copy A of Forms 1098, 1098-E, 1098-F, 1098-Q, 1098-T, 1099-A, 1099-B, 1099C, 1099-DA, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-LS, 1099-MISC, 1099-NEC, 1099OID, 1099-PATR, 1099-R, 1099-S, 1099-SB, 3921, and 5498; and the print on Form 1096 above

the statement, “Return this entire page to the Internal Revenue Service. Photocopies are not

acceptable.” must be in Flint J-6983 red OCR dropout ink or an exact match. However, the 4-digit

form identifying number must be in nonreflective carbon-based black ink in OCR A font.

The shaded areas of any substitute form should generally correspond to the format of the official

form.

The printing for the Form 1096 jurat statement and the text that follows may be in any shade or

tone of black ink. Black ink should only appear on the lower part of the reverse side of Form 1096,

where it will not bleed through and interfere with scanning.

Note. The instructions on the front and back of Form 1096, which include filing addresses, must

be printed.

Separation between fields must be 0.1 inch.

Other printing requirements are discussed in Sections 2.1.6 through 2.1.10.

2.1.6

OCR Specifications

You must initiate, or have, a quality control program to assure OCR ink density. Readings will be

made when printed on approved 20 lb. white OCR bond with a reflectance of not less than 80%

(0.80). Black ink must not have a reflectance greater than 15% (0.15). These readings are based

on requirements of the “BancTec IntelliScan XDS” Optical Scanner using Flint J-6983 red OCR

dropout ink or an exact match.

The following testers and ranges are acceptable.

Important information: The forms produced under these specifications must be guaranteed to

function properly when processed through High Speed Scan-Optics 9000 mm scanners. Forms

require precision spacing, printing, and trimming.

Density readings on the solid Flint J-6983 (red) must be between the ranges of 0.95 to 0.90. The

optimal scanning range is 0.93. Density readings on the solid black must be between the ranges of

112 to 108. The optimal scanning range is 110.

Note. The readings are taken using an Ex-Rite 500 series densitometer, in Status T with Absolute

or – paper setting under an Illuminate 5000 Kelvin Watt Light. You must maintain print contrast

specification of ink and densitometer reflectivity reading throughout the entire production run.

Bulletin No. 2025–30

•

MacBeth PCM-II. The tested Print Contrast Signal (PCS) values when using the MacBeth

PCM-II tester on the “C” scale must range from 0.01 minimum to 0.06 maximum.

•

Kidder 082A. The tested PCS values when using the Kidder 082A tester on the Infra Red

(IR) scale must range from 0.12 minimum to 0.21 maximum. White calibration disc must be

100%. Sensitivity must be set at one (1).

211

July 21, 2025

•

Alternative testers must be approved by the IRS to establish tested PCS values. You may

obtain approval by writing to the following address.

Internal Revenue Service

Attn: Substitute Forms Program

C:DC:TS:CAR:MP:P:TP:TP

ATSC

4800 Buford Highway

Mail Stop 061-N

Chamblee, GA 30341

2.1.7

Typography

Type must be substantially identical in size and shape to the official form. All rules are either 1/2point or 3/4-point. Rules must be identical to those on the official IRS form.

Note. The form identifying number must be nonreflective carbon-based black ink in OCR A font.

2.1.8

Dimensions

Generally, three Copies A of Forms 1098, 1099, 3921, and 3922 are contained on a single page

(3-to-a-page), 8 inches wide (without any snap-stubs and/or pinfeed holes) by 11 inches deep.

Exceptions. Forms 1097-BTC, 1098, 1098-Q, 1099-B, 1099-DIV, 1099-INT, 1099-K, 1099MISC, 1099-OID, 1099-R, and 5498 contain two copies on a single page (2-to-a-page). Forms

1098-C, 1099-DA, and 1042-S are single-page documents.

There is a 0.33-inch top margin from the top of the corrected box, and a 0.2- to 0.25-inch right

margin, with a +/- 1/20 (0.05) inch tolerance for the right margin. If the right and top margins are

properly aligned, the left margin for all forms will be correct. All margins must be free of print.

See Exhibits A through DD in Part 6 for correct form measurements.

These measurements are constant for certain Forms 1098, 1099, and 5498. These measurements

are shown only once in this publication, on Form 1097-BTC (Exhibit B) 2-to-a-page and on Form

1098-E (Exhibit E) 3-to-a-page.

Exceptions to these measurements, and form-specific measurements are shown on the rest of the

exhibits.

The depth of the individual trim size of each 3-to-a-page form must be 32/3 inches, the same depth

as the official form, unless otherwise indicated.

The depth of the individual trim size of each 2-to-a-page form is 51/2 inches.

2.1.9

Perforation

Copy A (3-to-a-page and 2-to-a-page) of privately printed continuous substitute forms must be

perforated at each 11 inches page depth. No perforations are allowed between forms on the Copy

A page.

Exception. Copy A of Form W-2G may be perforated.

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The words “Do Not Cut or Separate Forms on This Page” must be printed using Flint J-6983 red

OCR dropout ink or an exact match (see Section 2.1.5) between the 3-to-a-page or 2-to-a-page.

This statement should not be included after the last form on the page.

Separations are required between all the other individual copies in the set. Any recipient copies

printed on a single sheet of paper must be easily separated. The best method of separation is to

provide perforations between the individual copies. Each copy should be easily distinguished,

whatever method of separation is used. See the table in Section 4.5.2 for a list of copies for each

form.

Note. Perforation does not apply to printouts of copies that are furnished electronically to recipients

(as described in Regulations section 31.6051-1(j)). However, these recipients should be cautioned

to carefully separate any copies. See Section 4.6.1 for information on electronically furnishing

statements to recipients.

2.1.10

Required Inclusions/

Exclusions

You must include the Office of Management and Budget (OMB) number on Copies A and Form

1096 in the same location as on the official form.

The following Privacy Act and Paperwork Reduction Act Notice phrases must be printed on Copy

A of the forms as follows.

•

“For Privacy Act and Paperwork Reduction Act Notice, see the current General Instructions

for Certain Information Returns” on Forms 1099-DIV, 1099-G, 1099-INT, 1099-K,

1099-OID, and W-2G.

•

“For more information and the Privacy Act and Paperwork Reduction Act Notice, see

the current General Instructions for Certain Information Returns” on Form 1096.

•

“For Privacy Act and Paperwork Reduction Act Notice, see instructions” on Form

1042-S.

•

“For filing information, Privacy Act, and Paperwork Reduction Act Notice, see the General

Instructions for Certain Information Returns” must be printed on all other forms listed

in Section 1.1.2.

A postal indicia may be used if it meets the following criteria.

•

It is printed in the OCR ink color prescribed for the form.

•

No part of the indicia is within one print position of the scannable area.

The printer’s symbol (GPO) must not be printed on substitute Copy A. Instead, the EIN or the

vendor code of the form’s printer must be entered in place of the Catalog Number (Cat. No.). The

4-digit vendor code, preceded by four zeros and a slash, for example, 0000/9876, must appear in

12-point Arial font, or a close approximation, on Copy A only of Forms 1096, 1097-BTC, 1098,

1099, 3921, 3922, 5498, and W-2G. The vendor code is used to identify the forms producer.

Vendor codes can be obtained free of charge from the National Association of Computerized Tax

Processors (NACTP) via email at president@nactp.org. The use of a vendor code is recommended.

Note. Vendor codes from the NACTP are required by those companies producing the 1099 family

of forms (Forms 1096, 1097-BTC, 1098, 1099, 3921, 3922, 5498, and W-2G) as part of a product

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July 21, 2025

for resale to be used by multiple issuers. Issuers developing 1099 family forms to be used only for

their individual companies do not require a vendor code.

The Cat. No. shown on the forms is used for IRS distribution purposes and should not be printed

on any substitute forms.

The form must not contain the statement “IRS approved” or any similar statement.

Section 2.2 – Instructions for Preparing Paper Forms That Will Be Filed With the IRS

2.2.1

Recipient Information

The form recipient’s name, street address, city, state, ZIP code, and telephone number (if required)

should be typed or machine printed in black ink in the same format as shown on the official IRS

form. The city, state, and ZIP code must be on the same line.

The following rules apply to the form recipient’s name(s).

•

The name of the appropriate form recipient must be shown on the first or second name line

in the area provided for the form recipient’s name.

•

No descriptive information or other name may precede the form recipient’s name.

•

Only one form recipient’s name may appear on the first name line of the form.

•

If multiple recipients’ names are required on the form, enter on the first name line the

recipient name that corresponds to the recipient TIN shown on the form. Place the other

form recipients’ names on the second name line (only 2 name lines are allowable).

Because certain states require that trust accounts be provided in a different format, filers should

generally provide information returns reflecting payments to trust accounts with the:

•

Trust’s EIN in the recipient’s TIN area,

•

Trust’s name on the recipient’s first name line, and

•

Name of the trustee on the recipient’s second name line.

Although handwritten forms will be accepted, the IRS prefers that filers type or machine print

data entries. Also, filers should insert data as directed by shading, or in the middle of blocks, well

separated from other printing and guidelines, and take measures to guarantee clear, dark black,

sharp images. Photocopies are not acceptable.

Truncating payee TIN on payee statements. Where permitted, filers may truncate a payee’s

TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption

taxpayer identification number (ATIN), or EIN) on the payee statement (including substitute and

composite substitute statements) furnished to the payee in paper form or electronically. Generally,

the payee statement is that copy of an information return designated “Copy B” on the form. To

truncate where allowed, replace the first 5 digits of the 9-digit number with asterisks (*) or Xs

(for example, an SSN xxx-xx-xxxx would appear on the paper payee statement as ***-**-xxxx or

XXX-XX-xxxx). See Treasury Decision 9675, 2014-31 I.R.B. 242, available at IRS.gov/irb/201431_IRB#TD-9675.

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Caution. Recipient TINs must not be truncated on Copy A filed with the IRS.

2.2.2

Account Number Box

Use the account number box on all Forms 1098, 1099, 3921, 3922, 5498, and W-2G for an account

number designation when required by the official IRS form. The account number is required if you

have multiple accounts for a recipient for whom you are filing more than one information return

of the same type. Additionally, the IRS encourages you to include the recipients’ account numbers

on paper forms if your system of records uses the account number rather than the name or TIN

for identification purposes. Also, the IRS will include the account number in future notices to you

about backup withholding. If you are using window envelopes to mail statements to recipients and

using reduced rate mail, be sure the account number does not appear in the window. The Postal

Service may not accept these for reduced rate mail.

Exception. Form 1098-T can have third-party provider information.

2.2.3

Specifications and

Restrictions

2.2.4

Where To File

Bulletin No. 2025–30

•

Machine-printed forms should be printed using a 6 lines/inch option, and should be printed

in 10 pitch pica (10 print positions per inch) or 12 pitch elite (12 print positions per inch).

Proportional spaced fonts are unacceptable.

•

Substitute forms prepared in continuous or strip form must be burst and stripped to conform

to the size specified for a single sheet before they are filed with the IRS. The size specified

does not include pinfeed holes. Pinfeed holes must not be present on forms filed with the

IRS.

•

Do not use a felt tip marker. The machine used to “read” paper forms generally cannot read

this ink type.

•

Do not use dollar signs ($), ampersands (&), asterisks (*), commas (,), or other special

characters in the numbered money boxes. Exception. Use decimal points to indicate dollars

and cents (for example, 2000.00 is acceptable).

•

Do not use apostrophes (’), asterisks (*), or other special characters on the payee name line.

•

Do not fold Forms 1097-BTC, 1098, 1099, 3921, 3922, or 5498 mailed to the IRS. Mail

these forms flat in an appropriately sized envelope or box. Folded documents cannot be

readily moved through the machine used in IRS processing.

•

Do not staple Forms 1096 to the transmitted returns. Any staple holes near the return code

number may impair the IRS’s ability to machine scan these types of documents.

•

Do not type other information on Copy A.

•

Do not cut or separate the individual forms on the sheet of forms of Copy A (except Forms

W-2G).

Mail completed paper forms to the IRS Service Center shown in the instructions for Form 1096

and in the current General Instructions for Certain Information Returns. Specific information

needed to complete the forms mentioned in this revenue procedure are given in the specific form

instructions. A chart showing which form must be filed to report a particular payment is included

in the current General Instructions for Certain Information Returns.

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Part 3

Specifications for Substitute Form W-2G (Filed With the IRS)

Section 3.1 – General

3.1.1

Purpose

The following specifications give the format requirements for substitute Form W-2G (Copy A

only), which is filed with the IRS.

A filer may use a substitute Form W-2G to file with the IRS (referred to as “substitute Copy A”).

The substitute form must be an exact replica of the official form with respect to layout and content.

Section 3.2 – Specifications for Copy A of Form W-2G

3.2.1

Substitute Form W-2G

(Copy A)

You must follow these specifications when printing substitute Copy A of the Form W-2G.

Caution. The payee’s TIN (SSN, ITIN, ATIN, or EIN) must not be truncated on Copy A of Form

W-2G.

Item

Paper Color and

Quality

Ink Color and Quality

Typography

Dimensions

Hot Wax and Cold

Carbon Spots

July 21, 2025

Substitute Form W-2G (Copy A)

Paper for Copy A must be white chemical wood bond, or equivalent,

20 pounds (basis 17 x 22-500), plus or minus 5% (0.05). The paper

must consist substantially of bleached chemical wood pulp. It must

be free from unbleached or ground wood pulp or post-consumer

recycled paper. It must also be suitably sized to accept ink without

feathering.

All printing must be in a high quality nongloss black ink.

The type must be substantially identical in size and shape to the

official form. All rules on the document are either 1/2 point (0.007

inch), 1 point (0.015 inch), or 3 point (0.045 inch). Vertical rules

must be parallel to the left edge of the document; horizontal rules to

the top edge.

The official form is 8 inches wide x 51/2 inches deep, exclusive of a

snap stub. Any substitute Copy A can be between 8 inches and 81/2

inches wide by 5 inches deep. The snap feature is not required on

substitutes. All margins must be free of print. There is a 0.33-inch

top margin from the top of the corrected box, and a 1/2-inch left

margin. If the top and left margins are properly aligned, the right

margin for all forms will be correct. If the substitute forms are in

continuous or strip form, they must be burst and stripped to conform

to the size specified for a single form.

Hot wax and cold carbon spots are not permitted on any of the

internal form plies. These spots are permitted on the back of a mailer

top envelope ply.

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Bulletin No. 2025–30

Item

Printer’s Symbol

Cat. No.

Substitute Form W-2G (Copy A)

The GPO symbol must not be printed on substitute Forms W-2G.

Instead, the EIN of the form’s printer must be printed in the bottom

margin on the face of each individual Copy A on a sheet. The form

must not contain the statement “IRS approved” or any similar

statement.

The Cat. No. shown on Form W-2G is used for IRS distribution

purposes and should not be printed on any substitute forms.

Part 4

Substitute Statements to Form Recipients and Form Recipient Copies

Section 4.1 – Specifications

4.1.1

Introduction

If you do not use the official IRS form to furnish statements to recipients, you must furnish an

acceptable substitute statement. Information presented in substitute statements should be in a

point size large enough to be easily read by recipients. To be acceptable, your substitute statement

must comply with the rules in this part. If you are furnishing a substitute form, see Regulations

sections 1.6042-4, 1.6044-5, 1.6049-6, and 1.6050N-1 to determine how the following statements

must be provided to recipients for most Forms 1099-DIV and 1099-INT, all Forms 1099-OID and

1099-PATR, and Form 1099-MISC, or Form 1099-S for royalties. Generally, information returns

may be furnished electronically with the consent of the recipient. See Section 4.6.1.

Note. A trustee of a grantor-type trust may choose to file Forms 1099 and furnish a statement to

the grantor under Regulations sections 1.671-4(b)(2)(iii) and (b)(3)(ii). The statement required by

those regulations is not subject to the requirements outlined in this section.

4.1.2

Substitute Statements to

Recipients for Certain

Forms 1099-B, 1099- DA,

1099-DIV, 1099-INT, 1099OID, and 1099- PATR

The rules in this section apply to Forms 1099-B, 1099-DA, 1099-DIV (except for section 404(k)

dividends), 1099-INT (except for interest reportable under section 6041), 1099-OID, and 1099PATR only. You may furnish form recipients with Copy B of the official Form 1099 or a substitute

Form 1099 (recipient statement) if it contains the same information as the official IRS form (such

as aggregate amounts paid to the form recipient; any backup withholding; the name, address, and

TIN of the person making the return; and any other information required by the official form).

Information not required by the official form should not be included on the substitute form except

for state income tax withholding information. But see Section 4.3 regarding additional information

that may be included on substitute and composite Forms 1099-B and 1099-DA, such as basis for

noncovered securities.

Note. Many of the information returns now include boxes for providing state withholding

information as part of the official form, with additional copies for convenience. Payers may,

however, provide the state withholding information separately (such as on a separate page or

section) in order to assist the payee with completing a state income tax return that requires the

attachment of any information return that includes state withholding amounts and payer numbers.

Exception for supplementary information. The substitute form may include supplementary

information that will assist the payee with completing the tax return. Such information could

include expense and cost basis factors related to the reporting for widely held fixed investment

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July 21, 2025

trusts (WHFITs), as required under Regulations section 1.671-5. The substitute statement should

disclose to the payee that such supplementary information is not furnished to the IRS. See Section

4.3 for additional requirements when providing supplemental information with the Forms 1099-B

and 1099-DA that is not furnished to the IRS.

Forms 1099-B and 1099-DA. For transactions reportable on Form 8949, Sales and Other

Dispositions of Capital Assets, brokers that use substitute statements should segregate dispositions

of noncovered securities from covered securities, and further segregate long-term and short-term

dispositions of covered securities. They may also segregate long-term from short-term dispositions

of noncovered securities, to the extent that the date acquired is known. For 2025 dispositions, the

substitute Forms 1099-B and 1099-DA may have up to five separate sections, each with a heading

identifying which securities are included in the list, and each separately totaled. Each section, after

totaling or within the heading for the section, should indicate how to report the transactions on

Form 8949, as indicated.

1. Short-term transactions for which basis is reported to the IRS—Report on Form 8949, Part

I, with box A checked for Form 1099-B or Part I, with box G checked for Form 1099-DA.

2. Short-term transactions for which basis is not reported to the IRS—Report on Form 8949,

Part I, with box B checked for Form 1099-B or Part I, with box H checked for Form 1099DA.

3. Long-term transactions for which basis is reported to the IRS—Report on Form 8949, Part

II, with box D checked for Form 1099-B or Part II, with box J checked for Form 1099-DA.

4. Long-term transactions for which basis is not reported to the IRS—Report on Form 8949,

Part II, with box E checked for Form 1099-B or Part II, with box K checked for Form

1099-DA.

5. Transactions for which basis is not reported to the IRS and for which short-term or long-term

determination is unknown (to Broker). You must determine short term or long term based

on your records and report on Form 8949, Part I, with box B or box H checked, or on Form

8949, Part II, with box E or box K checked, as appropriate.

For each section, each transaction may include information not reported to the IRS, such as

basis, date acquired, and gain or loss. Therefore, for short-term dispositions where basis was not

reported to the IRS, basis and date acquired may be shown just as they would be shown for shortterm dispositions where basis was reported to the IRS.

For 2025 dispositions, each of the applicable sections must have Sales Price and Cost or Other

Basis (if known) separately totaled. Net gain or loss, if included for any of the sections, may also

be totaled.

Brokers may also use substitute Form 1099-B or 1099-DA for transactions that are not directly

reported on Form 8949. Examples include transactions involving regulated futures contracts,

foreign currency contracts, and section 1256 option contracts. Any additional sections created

for this purpose should be segregated from those transactions directly reportable on Form 8949.

The substitute form requirements in the following paragraphs also apply to Forms 1099-B and

1099-DA.

Form 1099-INT, 1099-DIV, 1099-OID, or 1099-PATR. A substitute recipient statement for Form

1099-INT, 1099-DIV, 1099-OID, or 1099-PATR must comply with the following requirements.

July 21, 2025

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Bulletin No. 2025–30

•

Box captions and numbers that are applicable must be clearly identified, using the same

wording and numbering as on the official form.

•

The recipient statement (Copy B) must contain all applicable recipient instructions as

provided on the front and back of the official IRS form. You may provide those instructions

on a separate sheet of paper.

•

The box caption “Federal income tax withheld” must be in boldface type or otherwise

highlighted on the recipient statement.

•

The recipient statement must contain the OMB number as shown on the official IRS form.

See Section 5.2.

•

The recipient statement must contain the tax year (for example, 2025), form number (for

example, Form 1099-INT), and form name (for example, Interest Income) of the official

IRS Form 1099. This information must be displayed prominently together in one area of the

statement. For example, the tax year, form number, and form name could be shown in the

upper right part of the statement. Each copy must be appropriately labeled (such as Copy

B, For Recipient). See Section 4.5.2 for applicable labels and arrangement of assembly of

forms. Note. Do not include the words “Substitute for” or “In lieu of” on the recipient

statement.

•

Layout and format of the statement are at the discretion of the filer. However, the IRS

encourages the use of boxes so that the statement has the appearance of a form and can be

easily distinguished from other nontax statements.

•

Each recipient statement of Form 1099-B, 1099-DA, 1099-DIV, 1099-INT, 1099-OID,

or 1099-PATR must include the direct access telephone number of an individual who

can answer questions about the statement. Include that telephone number conspicuously

anywhere on the recipient statement.

A mutual fund family may furnish one statement (for example, one piece of paper) on which

it reports the dividend income earned by a recipient from multiple funds within the family of

mutual funds, as required by Form 1099-DIV. However, each fund and its earnings must be

stated separately. The statement must contain an instruction to the recipient that each fund’s

dividends and name, not the name of the mutual fund family, must be reported on the recipient’s

tax return. The statement cannot contain an aggregate total of all funds. In addition, a mutual

fund family may furnish a single statement (as a single filer) for Form 1099-INT, 1099-DIV, or

1099-OID information (see Section 4.2.1). Each fund and its earnings must be stated separately.

The statement must contain an instruction to the recipient that each fund’s earnings and name, not

the name of the mutual fund family, must be reported on the recipient’s tax return. The statement

cannot contain an aggregate total of all funds.

You may enter a total of the individual accounts listed on the statement only if they have been

paid by the same payer. For example, if you are listing interest paid on several accounts by one

financial institution on Form 1099-INT, you may also enter the total interest amount. You may

also enter a date next to the CORRECTED box if that box is checked.

4.1.3

Substitute Statements to

Recipients for Certain

Forms 1098, 1099, 5498,

and W-2G

Bulletin No. 2025–30

Statements to form recipients for Forms 1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 1098-MA,

1098-Q, 1098-T, 1099-A, 1099-C, 1099-CAP, 1099-G, 1099-K, 1099-LS, 1099-LTC, 1099MISC, 1099-NEC, 1099-Q, 1099-QA, 1099-R, 1099-S, 1099-SA, 1099-SB, 3921, 3922, 5498,

5498-ESA, 5498-QA, 5498-SA, W-2G, 1099-DIV (only for section 404(k) dividends reportable

under section 6047), and 1099-INT (only for interest of $600 or more made in the course of a

trade or business reportable under section 6041) can be copies of the official forms or acceptable

substitutes.

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Caution. The IRS does not require a donee to use Form 1098-C as the written acknowledgment

for contributions of motor vehicles, boats, and airplanes. However, if you choose to use copies of

Form 1098-C or an acceptable substitute as the written acknowledgment, then you must follow

the requirements of this section.

To be acceptable, a substitute recipient statement must meet the following requirements.

•

The tax year, form number, and form name must be the same as on the official form and must

be displayed prominently together in one area on the statement. For example, they may be

shown in the upper right part of the statement.

•

The statement must contain the same information as the official IRS form, such as aggregate

amounts paid to the form recipient; any backup withholding; the name, address, and TIN of

the filer and of the recipient; and any other information required by the official form.

•

Each substitute recipient statement for Forms W-2G, 1097-BTC, 1098, 1098-C, 1098-E,

1098-F, 1098-T, 1099-A, 1099-C, 1099-CAP, 1099-DIV, 1099-G (excluding state and

local income tax refunds), 1099-K, 1099-INT, 1099-LS, 1099-LTC, 1099-MISC (excluding

fishing boat proceeds), 1099-NEC, 1099-Q, 1099-R (for qualified long-term care insurance

contracts under combined arrangements only), 1099-S, 1099-SA, 1099-SB, and 5498-SA

must include the direct access telephone number of an individual who can answer questions

about the statement.

•

Include the telephone number conspicuously anywhere on the recipient statement. Although

not required, payers reporting on Forms 1099-QA, 1099-R (payments other than qualified

long-term care insurance contracts under combined arrangements), 3921, 3922, 5498, 5498ESA, and 5498-QA are encouraged to furnish telephone numbers at which recipients of the

form(s) can reach a person familiar with the information reported.

•

All applicable money amounts and information, including box numbers required to be

reported to the form recipient, must be titled on the recipient statement in substantially

the same manner as those on the official IRS form. The box caption “Federal income tax

withheld” must be in boldface type on the recipient statement.

Exception. If you are reporting a payment as “Other income” in box 3 of Form 1099-MISC,

you may substitute appropriate language for the box title. For example, for payments of

accrued wages and leave to a beneficiary of a deceased employee, you might change the title

of box 3 to “Beneficiary payments” or something similar.

Note. You cannot make this change on Copy A.

July 21, 2025

•

If federal income tax is withheld and shown on Form 1099-R or W-2G, Copy B and Copy

C must be furnished to the recipient. If federal income tax is not withheld, only Copy C

of Forms 1099-R and W-2G must be furnished. However, for Form 1099-R, instructions

similar to those on the back of the official Copy B and Copy C of Form 1099-R must be

furnished to the recipient. For convenience, you may choose to provide both Copies B and

C of Form 1099-R to the recipient.

•

You must provide appropriate instructions to the form recipient similar to those on the

official IRS form, to aid in the proper reporting on the form recipient’s income tax return.

For payments reported on Forms 1099-B, 1099-CAP, and 1099-DA, the requirement to

include instructions substantially similar to those on the official IRS form may be satisfied

by providing form recipients with a single set of instructions for all Forms 1099-B, 1099CAP, and 1099-DA statements required to be furnished in a calendar year.

•

If you use carbonless sets to produce recipient statements, the quality of each copy in the set

must meet the following standards.

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4.1.4

Online Fillable Copies B, C,

D, 1, and 2

1.

All copies must be clearly legible.

2.

All copies must be able to be photocopied.

3.

Fading must not diminish legibility and the ability to photocopy.

•

In general, black chemical transfer inks are preferred, but other colors are permitted if the

above standards are met. Hot wax and cold carbon spots are not permitted on any of the

internal form plies. The back of a mailer top envelope ply may contain these spots.

•

For reporting state income tax withholding and state payments, you may add an additional

box(es) to recipient copies, as appropriate. In addition, the state withholding information

may be provided separately and apart from the other information in the event the recipient

must attach a copy to the recipient’s tax return. Note. You cannot make this change on Copy

A.

•

On Copy C of Form 1099-LTC, you may reverse the location of the policyholder’s and the

insured’s name, street address, city, state, and ZIP code for easier mailing.

•

If an institution insurer uses a third-party service provider to file Form 1098-T, then in

addition to the institution’s or insurer’s name, address, and telephone number, the same

information may be included for the third-party service provider in the space provided on

the form.

•

Forms 1099-A and 1099-C transactions, if related, may be combined on Form 1099-C.

Copies B, C, D, 1, and 2, as applicable, to be furnished to recipients have been made online

fillable at IRS.gov/forms-instructions for many forms referenced in these instructions. See the

separate instructions for Forms 1098, 1098-E & T, 1098-F, 1098-Q, 1099-A & C, 1099-B, 1099DA, 1099-DIV, 1099-G, 1099-INT & OID, 1099-K, 1099-LS, 1099-MISC & NEC, 1099-PATR,

1099-R & 5498, 1099-S, 1099-SB, and 3921.

Section 4.2 – Composite Statements

4.2.1

Composite Substitute

Statements for Certain

Forms 1099-B, 1099- DA,

1099-DIV, 1099-INT, 1099MISC, 1099OID, 1099PATR, and 1099- S

Bulletin No. 2025–30

A composite recipient statement is permitted for reportable payments consisting of the proceeds of

brokerage and barter transactions, dividends, interest, original issue discount, patronage dividends,

and royalties. The following forms may be included on a composite substitute statement, when

one payer is reporting more than one of these payments during a calendar year to the same form

recipient.

•

Form 1099-B.

•

Form 1099-DA.

•

Form 1099-DIV (except for section 404(k) dividends).

•

Form 1099-INT (except for interest reportable under section 6041).

•

Form 1099-MISC (only for royalties or substitute payments in lieu of dividends and interest).

•

Form 1099-OID.

•

Form 1099-PATR.

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July 21, 2025

•

Form 1099-S (only for royalties).

Generally, do not include any other Form 1099 information (for example, Form 1099-A or 1099C) on a composite statement with the information required on the forms listed in the preceding

sentence.

Although the composite recipient statement may be on one sheet, the format of the composite

recipient statement must satisfy the following requirements in addition to the requirements listed

in Sections 4.1.2, 4.3, and 4.4, as applicable.

4.2.2

Composite Substitute

Statements to Recipients for

Forms Specified in Sections

4.1.2 and 4.1.3

•

All information pertaining to a particular type of payment must be located and blocked

together on the form and separate from any information covering other types of payments

included on the form. For example, if you are reporting interest and dividends, the Form

1099-INT information must be presented separately from the Form 1099-DIV information.

•

The composite recipient statement must prominently display the form number and form

name of the official IRS form together in one area at the beginning of each appropriate block

of information. The tax year must only be placed on each block of information if it is not

prominently displayed elsewhere on the page on which the information appears.

•

Any information required by the official IRS forms that would otherwise be repeated in each

information block is required to be listed only once in the first information block on the

composite form. For example, there is no requirement to report the name of the filer in each

information block. This rule does not apply to any money amounts (for example, federal

income tax withheld) or to any other information that applies to money amounts.

•

A composite statement is an acceptable substitute only if the type of payment, and the

recipient’s tax obligation with respect to the payment, is as clear as if each required statement

were furnished separately on an official form.

A composite recipient statement for the forms specified in Section 4.1.2 or 4.1.3 is permitted

when one filer is reporting more than one type of payment during a calendar year to the same form

recipient. A composite statement is not allowed for a combination of forms listed in Sections 4.1.2

and 4.1.3.

Exceptions.

•

Substitute payments in lieu of dividends or interest reported in box 8 of Form 1099-MISC

may be reported on a composite substitute statement with Form 1099-DIV.

•

Form 1099-B or 1099-DA information may be reported on a composite form with the forms

specified in Section 4.1.2, as described in Section 4.2.1.

•

Royalties reported on Form 1099-MISC or 1099-S may be reported on a composite form

only with the forms specified in Section 4.1.2.

Although the composite recipient statement may be on one sheet, the format of the composite

recipient statement must satisfy the requirements listed in Section 4.2.1 as well as the requirements

in Section 4.1.3. A composite statement of Forms 1098 and 1099-INT (for interest reportable

under section 6049) is not allowed.

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Section 4.3 – Additional Information for Substitute and Composite Forms 1099-B and 1099-DA

4.3.1

General Requirements

for Presenting Additional

Form 1099-B or 1099-DA

Information

A filer may include Form 1099-B or 1099-DA information on a composite form with the forms

listed in Section 4.1.2. Therefore, supporting, explanatory, or comparable relevant information for

covered and noncovered lots on the 1099-B or 1099-DA portion of the composite statement can

be included. This information includes display on the payee statement of data elements such as

basis for noncovered lots, explanatory remarks on permissible basis adjustments for covered lots,

descriptions of the type of transaction (merger, buy to close, redemption, etc.), identification of

contingent payment debt obligations, and lot relief methods.

If you wish to provide additional information to the investor on the same substitute recipient Form

1099-B or 1099-DA, the form must follow the rules set forth in this Section 4.3 and should clearly

delineate how the information is presented. Any information presented should make reference to

its corresponding number on the official form, as appropriate. You should clearly categorize each

type of information you are reporting.

4.3.2

Added Legend for

Providing Additional Form

1099-B Information

An additional separate legend is required that explains exactly which pieces of information are

and are not reported to the IRS, to the extent, if any, the information is not already identified as

not being reported to the IRS, as described in Section 4.1.2. It should clearly explain how the

information is presented. You may present this legend in a way that is consistent with your design

as long as it clearly indicates which information is being provided to the IRS. Additionally, a

reminder to taxpayers that they are ultimately responsible for the accuracy of their tax returns is

also required.

Section 4.4 – Required Legends

4.4.1

Required Legends for

Forms 1098

Form 1098 recipient statements (Copy B) must contain the following legends.

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Bulletin No. 2025–30

Form 1098:

1.

“The information in boxes 1 through 9 and 11 is important tax information and is being

furnished to the IRS. If you are required to file a return, a negligence penalty or other

sanction may be imposed on you if the IRS determines that an underpayment of tax

results because you overstated a deduction for the mortgage interest or for these points,

reported in boxes 1 and 6; or because you did not report the refund of interest (box 4);

or because you claimed a nondeductible item.”

2.

“Caution. The amount shown may not be fully deductible by you. Limits based on the

loan amount and the cost and value of the secured property may apply. Also, you may

only deduct interest to the extent it was incurred by you, actually paid by you, and not

reimbursed by another person.”

Form 1098-C: Copy B — “In order to take a deduction of more than $500 for this contribution,

you must attach this copy to your federal tax return. Unless box 5a or 5b is checked, your

deduction cannot exceed the amount in box 4c.” Copy C — “This information is being

furnished to the IRS unless box 7 is checked.”

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4.4.2

Required Legends for

Forms 1099 and W-2G

July 21, 2025

•

Form 1098-E: “This is important tax information and is being furnished to the IRS. If you are

required to file a return, a negligence penalty or other sanction may be imposed on you if the

IRS determines that an underpayment of tax results because you overstated a deduction for

student loan interest.”

•

Forms 1098-F and 1098-MA: “This is important tax information and is being furnished to the

IRS.”

•

Form 1098-Q: “This information is being furnished to the IRS.”

•

Form 1098-T: “This is important tax information and is being furnished to the IRS. This form

must be used to complete Form 8863 to claim education credits. Give it to the tax preparer

or use it to prepare the tax return.”

•

Forms 1099-A, 1099-C, 1099-CAP, and 1099-K: Copy B — “This is important tax information

and is being furnished to the IRS. If you are required to file a return, a negligence penalty or

other sanction may be imposed on you if taxable income results from this transaction and the

IRS determines that it has not been reported.”

•

Forms 1099-B, 1099-DA, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-NEC, 1099OID, 1099-PATR, 1099-Q, and 1099-QA: Copy B — “This is important tax information

and is being furnished to the IRS. If you are required to file a return, a negligence penalty or

other sanction may be imposed on you if this income is taxable and the IRS determines that

it has not been reported.”

•

Form 1099-LS: Copy B — “This is important tax information and is being furnished to

the IRS. If you are required to file a return, a negligence penalty or other sanction may be

imposed on you if this item is required to be reported and the IRS determines that it has

not been reported.” Copy C — “Copy C is provided to you for information only. Only the

payment recipient is required to report this information on a tax return.”

•

Form 1099-LTC: Copy B — “This is important tax information and is being furnished to

the IRS. If you are required to file a return, a negligence penalty or other sanction may be

imposed on you if this item is required to be reported and the IRS determines that it has

not been reported.” Copy C — “Copy C is provided to you for information only. Only the

policyholder is required to report this information on a tax return.”

•

Form 1099-R: Copy B — “Report this income on your federal tax return. If this form

shows federal income tax withheld in box 4, attach this copy to your return.” Copy C

— “This information is being furnished to the IRS.”

•

Forms 1099-S and 1099-SB: Copy B — “This is important tax information and is being

furnished to the IRS. If you are required to file a return, a negligence penalty or other sanction

may be imposed on you if this item is required to be reported and the IRS determines that it

has not been reported.”

•

Form 1099-SA: Copy B — “This information is being furnished to the IRS.”

•

Form W-2G: Copy B — “This information is being furnished to the IRS. Report this income

on your federal tax return. If this form shows federal income tax withheld in box 4,

attach this copy to your return.” Copy C — “This is important tax information and is

being furnished to the IRS. If you are required to file a return, a negligence penalty or other

sanction may be imposed on you if this income is taxable and the IRS determines that it has

not been reported.”

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4.4.3

Required Legends for

Forms 1097-BTC, 3921,

3922, and 5498

•

Form 1097-BTC: Copy B — “This is important tax information and is being furnished to

the IRS. If you are required to file a return, a negligence penalty or other sanction may be

imposed on you if an amount of tax credit exceeding the amount reported on this form is

claimed on your income tax return.”

•

Form 3921: Copy B — “This is important tax information and is being furnished to the IRS.

If you are required to file a return, a negligence penalty or other sanction may be imposed

on you if this item is required to be reported and the IRS determines that it has not been

reported.” Copy C — “This copy should be retained by the corporation whose stock has been

transferred under Section 422(b).”

•

Form 3922: Copy B — “This is important tax information and is being furnished to the IRS.”

•

Form 5498: Copy B — “This information is being furnished to the IRS.” Note. If you do

not provide another statement to the participant because no contributions were made for the

year, the statement of the fair market value, and any required minimum distribution of the

account, must contain this legend and a designation of which information is being provided

to the IRS.

•

Forms 5498-ESA, 5498-QA, and 5498-SA: Copy B — “This information is being furnished

to the IRS.”

Section 4.5 – Miscellaneous Instructions for Copies B, C, D, 1, and 2

4.5.1

Copies

Copies B, and in some cases C, D, 1, and 2 are included in the official assembly for the convenience

of the filer. You are not legally required to include all these copies with the privately printed

substitute forms. Furnishing Copy B, and in some cases Copy C, will satisfy the legal requirement

to provide statements of information to form recipients.

Note. If an amount of federal income tax withheld is shown on Form 1099-R or W-2G, Copy B (to

be attached to the tax return) and Copy C must be furnished to the recipient. Copy D (Form W-2G)

may be used for payer records. Only Copy A should be filed with the IRS.

4.5.2

Arrangement of Assembly

Copy A (“For Internal Revenue Service Center”) of all forms must be on top. The rest of the

assembly must be arranged, from top to bottom, as follows.

Form

1098

1098-C

1098-F

1098-MA

1098-Q, 5498, and

5498-SA

1098-T

1098-E and 1099-A

1097-BTC, 1099PATR, 1099-Q, and

1099-QA

Bulletin No. 2025–30

Title

Copy B “For Payer/Borrower.”

Copy B “For Donor”; Copy C “For Donor’s Records.”

Copy B “For Payer.”

Copy B “For Homeowner.”

Copy B “For Participant.”

Copy B “For Student.”

Copy B “For Borrower.”

Copy B “For Recipient.”

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Form

1099-C

1099-CAP

1099-B, 1099-DA,

1099-DIV, 1099-G,

1099-INT, 1099MISC, 1099-NEC,

and 1099-OID

1099-K

Title

Copy B “For Debtor.”

Copy B “For Shareholder.”

Copy 1 “For State Tax Department”; Copy B “For Recipient”; Copy 2

“To be filed with recipient's state income tax return, when required.”

Copy 1 “For State Tax Department”; Copy B “For Payee”; Copy 2 “To

be filed with the recipient's state income tax return, when required.”

1099-LS

Copy B “For Payment Recipient”; Copy C “For Issuer”

1099-LTC

Copy B “For Policyholder”; Copy C “For Insured”

1099-R

Copy 1 “For State, City, or Local Tax Department”; Copy B “Report

this income on your federal tax return. If this form shows federal

income tax withheld in box 4, attach this copy to your return”; Copy C

“For Recipient’s Records”; Copy 2 “File this copy with your state, city,

or local income tax return, when required.”

1099-S

Copy B “For Transferor.”

1099-SA

Copy B “For Recipient.”

1099-SB

Copy B “For Seller.”

3921

Copy B “For Employee”; Copy C “For Corporation.”

3922

Copy B “For Employee.”

5498-ESA and 5498- Copy B “For Beneficiary.”

QA

W-2G

Copy 1 “For State, City, or Local Tax Department”; Copy B “Report

this income on your federal tax return. If this form shows federal

income tax withheld in box 4, attach this copy to your return.”; Copy

C“ For Winner’s Records”; Copy 2 “Attach this copy to your state,

city, or local income tax return, if required.”; Copy D “For Payer”.

1042-S

Copy B “For Recipient”; Copy C “For Recipient” and “Attach to any

federal tax return you file”; Copy D “For Recipient” and “Attach to

any state tax return you file”

4.5.3

Perforations

Instructions for perforation of forms can be found in Section 2.1.9.

Section 4.6 – Electronic Delivery of Recipient Statements

4.6.1

Electronic Recipient

Statements

July 21, 2025

If you are required to furnish a written statement (Copy B or an acceptable substitute) to a recipient,

then you may furnish the statement electronically instead of on paper. This includes furnishing

the statement to recipients of Forms 1098, 1098-E, 1098-F, 1098-MA, 1098-Q, 1098-T, 1099A, 1099-B, 1099-C, 1099-CAP, 1099-DA, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-LS,

1099-LTC, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-Q, 1099-QA, 1099-R, 1099S, 1099-SA, 1099-SB, 1042-S, 3921, 3922, 5498, 5498-ESA, 5498-QA, and 5498-SA. It also

includes Form W-2G (except for horse and dog racing, jai alai, sweepstakes, wagering pools, and

lotteries).

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Note. Until further guidance is issued, you cannot furnish Form 1098-C electronically. Perforation

(see Section 2.1.9) does not apply to printouts of copies of forms that are furnished electronically

to recipients. However, recipients should be cautioned to carefully separate the copies.

If you meet the requirements listed in Sections 4.6.2 and 4.6.3, you are treated as furnishing the

statement timely.

4.6.2

Consent

4.6.3

Format, Posting, and

Notification

The recipient must consent in the affirmative to receiving the statement electronically and not

have withdrawn the consent before the statement is furnished. The consent by the recipient must

be made electronically in a way that shows that the recipient can access the statement in the

electronic format in which it will be furnished. You must notify the recipient of any hardware

or software changes prior to furnishing the statement. A new consent to receive the statement

electronically is required after the new hardware or software is put into service. Prior to furnishing

the statements electronically, you must provide the recipient a statement with the following

statements prominently displayed.

•

If the recipient does not consent to receive the statement electronically, a paper copy will be

provided.

•

The scope and duration of the consent. For example, whether the consent applies to every

year the statement is furnished or only for the January 31, 2026 (February 15 for Forms 1099B, 1099-S, and 1099-MISC with payments reported in box 8 or 10), due date immediately

following the date of the consent.

•

How to obtain a paper copy after giving consent.

•

How to withdraw the consent. The consent may be withdrawn at any time by furnishing the

withdrawal in writing (electronically or on paper) to the person whose name appears on

the statement. Confirmation of the withdrawal will also be in writing (electronically or on

paper).

•

Notice of termination. The notice must state under what conditions the statements will no

longer be furnished to the recipient.

•

Procedures to update the recipient’s information.

•

A description of the hardware and software required to access, print, and retain a statement,

and a date the statement will no longer be available on the website.

Additionally, you must:

•

Ensure the electronic format contains all the required information and complies with the

guidelines in this document;

•

Post, on or before the January 31 (February 15 for Forms 1099-MISC (with payments

reported in box 8 or 10), 1099-B, 1099-DA, and 1099-S), due date, the applicable statement

on a website accessible to the recipient through October 15; and

•

Inform the recipient, electronically or by mail, of the posting and how to access and print the

statement.

Note. If any of these dates fall on a Saturday, Sunday, or legal holiday, the time frame will be

considered met if posted by the first business day after such date.

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For more information, see Regulations section 31.6051-1(j). For electronic furnishing of:

•

Forms 1098-E and 1098-T, see Regulations sections 1.6050S-2 and 1.6050S-4;

•

Form 1099-K, see Regulations section 1.6050W-2;

•

Forms 1099-QA and 5498-QA, see Regulations section 1.529A-7;

•

Forms 1099-R, 1099-SA, 1099-Q, 5498, 5498-ESA, and 5498-SA, see Notice 2004-10,

2004-1 C.B. 433; and

•

Form 1042-S, see Regulations section 1.1461-1(c)(1)(i).

Part 5

Additional Instructions for Substitute Forms 1097- BTC, 1098, 1099, 5498, W-2G, and 1042-S

Section 5.1 – Paper Substitutes for Form 1042-S

5.1.1

Paper Substitutes

Paper substitutes of Copies A, B, C, and D must be identical to the Form 1042-S and may be

privately printed without prior approval from the IRS.

Caution. On the bottom of Copy B, left align the following text: (keep for your records), and

right align the following text: Form 1042-S (2025).

Note. Copies A, B, C, and D of Form 1042-S may not contain multiple income types for the same

recipient, that is, multiple rows of the top boxes 1–11 of the form.

5.1.2

Revisions

Form 1042-S is subject to annual review and possible change. Withholding agents and form

suppliers are cautioned against overstocking supplies of the privately printed substitutes.

5.1.3

Obtaining Copies

Copies of the official form for the reporting year may be obtained from most IRS offices. The IRS

provides only cut sheets of these forms. Continuous fan-fold/pin-fed forms are not provided.

5.1.4

Instructions for

Withholding Agents

•

Only original forms may be filed with the IRS. Photocopies are not acceptable.

•

The term “Recipient’s U.S. TIN” for an individual means the SSN, ITIN, or ATIN, consisting

of nine digits separated by hyphens as follows: 000-00-0000; for all other recipients, it means

the EIN or qualified intermediary employer identification number (QI-EIN). The QI-EIN

designation includes a withholding foreign partnership employer identification number

(WP-EIN), and a withholding foreign trust employer identification number (WT-EIN). The

EIN, QI-EIN, WP-EIN, and WT-EIN consist of nine digits separated by a hyphen as follows:

00-0000000. The TIN must be in one of these formats. Note. Digits must be separated by

hyphens on paper statements in the formats listed.

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•

The term “Recipient’s GIIN” means the global intermediary identification number (GIIN)

assigned to a recipient that is a participating foreign financial institution (FFI) (including a

reporting Model 2 FFI), registered deemed-compliant FFI (including a reporting Model 1

FFI), or other entity for chapter 4 purposes.

Note. A GIIN consists of nineteen characters as follows: XXXXXX.XXXXX.XX.XXX (6

characters followed by a period, 5 characters followed by a period, 2 characters followed by

a period, and 3 final characters).

5.1.5

Substitute Form 1042-S

Format Requirements

•

Withholding agents are requested to type or machine print whenever possible, provide quality

data entries on the forms (that is, use black ink and insert data in the middle of blocks well

separated from other printing and guidelines), and take other measures to guarantee a clear,

sharp image. Withholding agents are not required, however, to acquire special equipment

solely for the purpose of preparing these forms.

•

The “UNIQUE FORM IDENTIFIER,” “AMENDED,” and “AMENDMENT NO.” boxes

must be printed at the top center of the form under the title.

•

Substitute forms prepared in continuous or strip form must be burst and stripped to conform

to the size specified for a single form before they are filed with the IRS. The dimensions are

found in Section 5.1.5. Computer cards are acceptable, provided they meet all requirements

regarding layout, content, and size.

•

The OMB number must be printed in the format “OMB No. 1545-XXXX.” Use the

appropriate OMB number from the most recent revision of the original IRS form.

Property

Printing

Box Entries

Color and Quality

of Ink

Typography

Assembly

Color Quality of

Paper

Bulletin No. 2025–30

Substitute Form 1042-S Format Requirements

Privately printed substitute Forms 1042-S must be exact replicas of the

official forms with respect to layout and content. The GPO symbol must

be deleted. The exact dimensions are found below. The Cat. No. must

be removed and replaced with the form printer’s EIN or the vendor code

(preferred). See Section 2.1.10.

Only one type of income may be represented on Copies A, B, C, and

D submitted to the IRS or furnished to recipients. All boxes on Copy A

filed with the IRS, and Copies B, C, and D furnished to recipients on the

substitute form must conform to the official IRS form.

All printing must be in high quality nongloss black ink.

Type must be substantially identical in size and shape to

corresponding type on the official form. All rules on the document are

either 1 point (0.015 inch) or 3 point (0.045 inch). Vertical rules must

be parallel to the left edge of the document; horizontal rules must be

parallel to the top edge.

If all four parts are present, the parts of the assembly shall be arranged

from top to bottom as follows: Copy A (Original) “for Internal Revenue

Service”; and Copies B, C, and D “for Recipient.”

Paper for Copy A must be white chemical wood bond, or equivalent,

20 pounds (basis 17 x 22-500), plus or minus 5% (0.05); or offset book

paper, 50 pounds (basis 25 x 38-500). No optical brighteners may be

added to the pulp or paper during manufacture. The paper must consist

of principally bleached chemical wood pulp or recycled printed paper. It

must also be suitably sized to accept ink without feathering.

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Property

Dimensions

Substitute Form 1042-S Format Requirements

•

The dimensions for substitute Copies A, B, C, and D must match the

IRS Form 1042-S in size and format.

•

Other Copies

The official form is 8 inches wide x 11 inches deep, exclusive of a

1/2- inch snap stub on the left side of the form. The snap feature is

not required on substitutes.

• Copies A, B, C, and D must conform to the official IRS form. No size

variations are permitted.

Copies B, C, and D must be furnished for the convenience of payees

who must send a copy of the form with other federal and state returns

they file.

Section 5.2 – OMB Requirements for All Forms in This Revenue Procedure

5.2.1

OMB Requirements

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

•

OMB approves all IRS tax forms that are subject to the Act. Each IRS form contains (in or

near the upper right corner) the OMB approval number, if any. (The official OMB numbers

may be found on the official IRS printed forms and are also shown on the forms in the

exhibits in Part 6.)

•

Each IRS form (or its instructions) states:

1.

Why the IRS needs the information,

2.

How it will be used, and

3.

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

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

5.2.2

Substitute Form

Requirements

The OMB requirements for substitute IRS forms are:

•

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

appears on the official IRS form; and

•

For Copy A, the OMB number must appear exactly as shown on the official IRS form.

For any copy other than Copy A, the OMB number must use one of the following formats.

1. OMB No. 1545-xxxx (preferred).

2. OMB # 1545-xxxx (acceptable).

Caution. These requirements do not apply to substitute Forms 1042-S. See Section 5.1.4.

5.2.3

Required Explanation to

Users

July 21, 2025

All substitute forms must state the Privacy Act and Paperwork Reduction Act Notice as listed in

Section 2.1.10.

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

of the Privacy Act and Paperwork Reduction Act Notice.

Section 5.3 – Ordering Forms and Instructions

You can order official IRS Forms (Forms 1096, 1098, 1099, W-2G, 1042-S, and most other forms

mentioned in this publication), instructions, and information copies of federal tax material by

going to IRS.gov/OrderForms.

Note. Some forms on the Internet are intended as information only and may not be submitted as

an official IRS form (for example, most Forms 1099, W-2, and W-3). Unless otherwise instructed,

Form 1096 and Copy A of 1098 series, 1099 series, 5498 series, and Forms 3921 and 3922 cannot

be used for filing with the IRS when printed from a conventional printer. These forms contain

drop-out ink requirements as described in Part 2 of this publication.

Exception. Forms 1097-BTC, 1098-C, 1098-MA, 1099-CAP, 1099-LTC, 1099-Q, 1099-QA,

1099-SA, 3922, 5498-ESA, 5498-QA, 5498-SA, and 1042-S can be printed in black ink as

specified in Sections 2.1.1 and 5.1.5.

Section 5.4 – Effect on Other Revenue Procedures

5.4.1

Other Revenue Procedures

Revenue Procedure 2024-29, 2024-30, I.R.B. 121, dated July 22, 2024, is superseded by this

revenue procedure.

Part 6

Exhibits

Section 6.1 – Exhibits of Forms in This Revenue Procedure

6.1.1

Purpose

Exhibits A through DD illustrate some of the specifications that were discussed earlier in this

revenue procedure. The dimensions apply to the actual size forms, but the exhibits have been

reduced in size.

Generally, the illustrated dimensions apply to all like forms. For example, Exhibit E shows 11.00

inches from the top edge to the bottom edge of Form 1098-E and 0.85 inch between the bottom

rule of the top form and the top rule of the second form on the page. These dimensions apply to

all forms that are printed 3-to-a-page.

Exhibit B contains the general measurements for forms printed 2-to-a-page. All 2-to-a-page forms,

except Form 1099-B, are 4.5 inches in height within the border lines. Form 1099-B is 4.67 inches

in height within the border lines.

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Exhibit E contains the general measurements for forms printed 3-to-a-page. All 3-to-a-page forms

are 2.83 inches in height within the border lines.

The printed area of all forms is 7.3 inches wide.

All of the exhibits in this publication were updated to include all of the 2025 revisions for those

forms that have been revised.

6.1.2

Guidelines

6.2

Exhibits

July 21, 2025

Keep in mind the following guidelines when printing substitute forms.

•

Closely follow the specifications to avoid delays in processing the forms.

•

Always use the specifications as outlined in this revenue procedure and illustrated in the

exhibits.

•

Do not add the text line “Do Not Cut or Separate Forms on This Page” to the bottom form.

This will be inconsistent with the specifications.

The following exhibits provide specifications for the forms listed in Section 1.1.2. Exhibits A, B,

and E contain the general measurements for all of the forms. The remaining exhibits represent the

images and may contain unique measurements as required by the forms.

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Part IV

Notice of Proposed

Rulemaking

Regulations Under Section

382(h) Related to Built-In

Gain and Loss; Withdrawal

REG-125710-18

AGENCY: Internal Revenue Service

(IRS), Treasury.

ACTION: Withdrawal of notices of proposed rulemaking.

SUMMARY: This document withdraws

two notices of proposed rulemaking containing proposed regulations on the treatment of built-in items of income, gain,

deduction, and loss taken into account

by a loss corporation after an ownership

change. The proposed regulations would

have affected corporations that experience

an ownership change under section 382(h)

of the Internal Revenue Code (Code).

DATES: As of July 2, 2025, the notices of

proposed rulemaking that were published

in the Federal Register on September

10, 2019 (84 FR 47455), and January 14,

2020 (85 FR 2061), are withdrawn.

ADDRESSES: Send paper submissions to

CC:PA:01:PR (REG-125710-18), Room

5203, Internal Revenue Service, P.O. Box

7604, Ben Franklin Station, Washington,

DC 20044.

FOR FURTHER INFORMATION

CONTACT: Lilia D. Stamm at (202) 3173598 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

On September 10, 2019, the Department of the Treasury (Treasury Department) and the IRS published a notice of

proposed rulemaking (REG-125710-18)

in the Federal Register (84 FR 47455)

under section 382(h) (2019 proposed

Bulletin No. 2025–30

regulations) that would have modified

§§1.382-2 and 1.382-7 of the Income Tax

Regulations (26 CFR part 1). On January

14, 2020, the Treasury Department and

the IRS published a notice of proposed

rulemaking (REG-125710-18) in the Federal Register (85 FR 2061) under sectio

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