# Bulletin No. 2025–30

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- **Document type:** Agency decision

## Text

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2024-29 is superseded.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

192

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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1.1.5
What’s New
1.1.5

What’s
1.1.5 New
1.1.5 New
1.1.5
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What’s New

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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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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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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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.

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•

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

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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3Aee1b8b60c336ad43. Public record. Not legal advice.