ADMINISTRATIVE

Rev. Proc 2022-31, page 339. General Rules and Specifications for Substitute Forms and Schedules. This procedure provides guidelines and general requirements for the development, printing, and approval of the 2022 substitute tax forms. This procedure will be reproduced as the next revision of Publication 1167. Rev. Proc. 2021-42 is superseded.

Rev. Proc 2022-37, page 377. This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 2022.