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Rev. Proc. 2022-12

SECTION 7. APPLICABILITY

Internal Revenue Bulletin 2022-7 · 2026-10-03 edition · updated 2026-10-04 · United States

DATES

.01 Special Procedure for Zero AGI Filers . Section 4 of this revenue procedure applies to Federal income tax returns filed on or after [INSERT DATE RELEASED BY MEDIA RELATIONS].

.02 Special Procedures for CTC/RRC Filers and EIC/CTC/RRC Filers . Sections 5 and 6 of this revenue procedure apply to Federal income tax returns filed after April 18, 2022.

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▸Contents — Internal Revenue Bulletin 2022-7
Internal Revenue Bulletin 2022-7

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