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Rev. Proc. 2023-33

SECTION 12. EFFECT ON OTHER

Internal Revenue Bulletin 2023-43 · 2026-10-03 edition · updated 2026-10-04 · United States

DOCUMENTS

The requirements of sections 7.01 and 7.02 of this revenue procedure regarding filing a written agreement to be considered a qualified manufacturer and filing monthly written reports through the IRS Energy Credits Online Portal supersede the timing and manner of filing requirements in sections 6.01 and 6.02 of Rev. Proc. 2022-42. The requirements of section 7.03(1) of this revenue procedure regarding submitting seller reports through the IRS Energy Credits Online Portal supersede the timing and manner of filing requirements in sections 5.01 and 6.03 of Rev. Proc. 2022-42.

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▸Contents — Internal Revenue Bulletin 2023-43
Internal Revenue Bulletin 2023-43

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