Rev. Proc. 2024-1, 2024-1 I.R.B. 1, is superseded.
Internal Revenue Bulletin 2025-1 · 2026-10-03 edition · updated 2026-10-04 · United States
SECTION 18. WHAT IS This revenue procedure is effective for all requests received on or after December 30, 2024.
THE EFFECTIVE DATE Rev. Proc. 2024-1 governs requests received prior to December 30, 2024 and after January 2, OF THIS REVENUE 2024. PROCEDURE?
SECTION 19. PAPERWORK REDUCTION ACT
DRAFTING INFORMATION
The collections of information contained in this revenue procedure have been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. § 3507) under control number 1545-1522.
An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid control number.
The collections of information in this revenue procedure are in sections 5.06, 6.03, 7.01, 7.02, 7.03, 7.04, 7.05, 7.07, 7.08, 8.02. 8.05, 8.07, 10.01, 10.06, 10.07, 11.11, 13.02, 15.02, 15.07, 15.08, 15.09, 15.11, paragraph (B)(1) of Appendix A, Appendix C, Appendix D, Appendix E, and Appendix F (subject matter—rate orders; regulatory agency; normalization). This information is required to evaluate and process the request for a letter ruling or determination letter. In addition, this information will be used to help the Service delete certain information from the text of the letter ruling or determination letter before it is made available for public inspection as required by § 6110. The collections of information are required to obtain a letter ruling or determination letter. The likely respondents are businesses or other for-profit institutions and tax-exempt organizations.
The estimated total annual reporting and/or recordkeeping burden is 316,020 hours.
The estimated annual burden per respondent/recordkeeper varies from 1 to 200 hours, depending on individual circumstances, with an estimated average burden of 80 hours. The estimated number of respondents and/or recordkeepers is 3,956.
The estimated annual frequency of responses is on occasion.
Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by § 6103.
The principal author of this revenue procedure is Sean Dix of the Office of Associate Chief Counsel (Procedure and Administration). For further information regarding this revenue procedure for matters under the jurisdiction of—
Bulletin No. 2025–1 79 December 30, 2024
(1) the Associate Chief Counsel (Corporate), contact Brian Loss at (202) 317-3181 (not a tollfree call),
(2) the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes), contact Randall Thomas at (202) 317-6000 (not a toll-free call),
(3) the Associate Chief Counsel (Energy, Credits, and Excise Tax), contact Danielle Grimm at (202) 317-5117 (not a toll-free call),
(4) the Associate Chief Counsel (Financial Institutions and Products), contact K. Scott Brown at (202) 317-6945 (not a toll-free call),
(5) the Associate Chief Counsel (Income Tax and Accounting), contact R. Matthew Kelley at (202) 317-7002 (not a toll-free call),
(6) the Associate Chief Counsel (International), contact Shane McCarrick at (202) 317-3800 (not a toll-free call),
(7) the Associate Chief Counsel (Passthroughs, Trusts and Estates), contact Bradford Poston at (202) 317-4137 (not a toll-free call), or
(8) the Associate Chief Counsel (Procedure and Administration), contact Stephanie Chernoff at (202) 317-3400 (not a toll-free call).
For further information regarding user fees, contact the Technical Services Support Branch at (202) 317-6828 (not a toll-free call).
For further information regarding determination letters:
LB&I taxpayers should contact the LB&I Program Analyst by e-mail at lbi.irt.info@irs.gov, or by e-fax at (844) 249-6231;
SB/SE taxpayers, for questions regarding determination letters involving estate and gift taxes, employment taxes, or excise taxes, should contact SB/SE Specialty Exam Policy by electronic facsimile at (877) 931-2014;
SB/SE taxpayers, for questions regarding determination letters involving income taxes, should submit either their question or a request to speak to someone in SB/SE Examination – Field Exam Area Director by electronic facsimile to (877) 477-9193. If the request involves a pending request for a determination letter, please provide the taxpayer’s taxpayer identification number, phone number, and address as reflected in the request for a determination letter;
TS taxpayers should submit either their question or a request to speak to someone in Return Integrity and Compliance Services, TS, by electronic facsimile to (855) 863-8342. If the request involves a pending request for a determination letter, please provide the taxpayer’s taxpayer identification number, phone number, and address as reflected in the request for a determination letter; and
December 30, 2024 80 Bulletin No. 2025–1
INDEX References are to sections in Rev. Proc. 2025-1 Additional Information
penalties of perjury statement required............................................................................................8.05(4)
proposed deletions under § 6110...................................................................................................7.01(12)
information requested during initial and subsequent contacts............................................................. 8.05 failure to submit...............................................................................................................................8.05(3) subsequent information after conference........................................................................................... 10.06
where and how to send . ........................................................................................8.05(5), (6); 9.08(5), (6) Changes in Method of Accounting or Accounting Period
applicable sections of Rev. Proc. 2025-1 for changes in method of accounting................................. 9.23
applicable sections of Rev. Proc. 2025-1 for accounting period . ............................................ Appendix F
automatic change request procedures . .......................................................... 9.01, 9.06, 9.22, Appendix F
identical changes in method of accounting..........................................................9.15, 15.07, Appendix A
user fees . ..................................................................................................................................Appendix A Checklist Required . ....................................................................................................... 7.01(18), Appendix C Conferences
offered................................................................................................................................................ 10.02 after conference of right..................................................................................................................... 10.05 application of § 6110 . ............................................................................................................... 7.01(12)(e)
requesting a conference . ..................................................................................................................7.02(6)
scheduling............................................................................................................................... 10.01, 10.02 application of § 7805(b)................................................................................................. 11.11(2), 13.02(2) pre-submission conferences............................................................................................................... 10.07 telephone conferences........................................................................................................................ 10.08 Definitions
Associate office................................................................................................................................1.01(2)
closing agreement................................................................................................................................ 2.02
determination letter.............................................................................................................................. 2.03
Director............................................................................................................................................1.01(3)
field office........................................................................................................................................1.01(4)
taxpayer............................................................................................................................................1.01(5)
information letter . ................................................................................................................................ 2.04
letter ruling........................................................................................................................................... 2.01
Service . ............................................................................................................................................1.01(1) Determinations Under § 999(d) ................................................................................................................ 5.04 Discussions Not Binding on Service
at pre-submission conference . .......................................................................................................10.07(4)
informal opinion expressed................................................................................................................ . 8.04
oral advice to taxpayers . ................................................................................................................ .2.05(2) Electronic Facsimile
to receive letter ruling........................................................................................................7.02(5), 9.04(3)
to receive request for additional information.....................................................................7.02(5), 9.04(3)
to submit additional information . ......................................................................................8.05(5), 9.08(5)
to submit letter ruling request..........................................................................................................7.04(2)
to submit non-automatic Forms 3115 . .............................................................................................9.05(2) Employee Plans and Exempt Organizations
jurisdiction of Commissioner, Tax Exempt and Government Entities Division................................. 4.02
user fees . .............................................................................................................................................. 4.02 Encrypted Email Attachment
MOU to receive encrypted email.............................................................................................Appendix G
MOU to send encrypted email.................................................................................................Appendix H
to receive ruling.................................................................................................................7.02(5), 9.04(3)
to receive request for additional information.....................................................................7.02(5), 9.04(3)
to submit additional information . ......................................................................................8.05(5), 9.08(5)
to submit letter ruling request..........................................................................................................7.04(3)
to submit non-automatic Forms 3115 . .............................................................................................9.05(3)
Bulletin No. 2025–1 81 December 30, 2024
Estate Tax Matters
issuance of determination letters . ........................................................................................... 12.02, 12.06
issuance of letter rulings...................................................................................................................... 5.06 under § 2032A(c)................................................................................................................................. 5.07 Expedited Handling of Letter Ruling and Determination Letter Requests .....................................7.02(4) Extension of Time
to schedule conference....................................................................................................................... 10.01
to submit additional information . ....................................................................................................8.05(2) Fax Transmission
to receive ruling.................................................................................................................7.02(5), 9.04(3)
to receive request for additional information.....................................................................7.02(5), 9.04(3)
to submit additional information . ......................................................................................8.05(5), 9.08(5)
to submit automatic Forms 3115 . ....................................................................................................9.06(2) Hand Delivery of Letter Ruling Requests . ..........................................................................................7.04(1) No-Rule Areas . ................................................................................................................................................ 6 Oral Advice to Taxpayers .......................................................................................................................... 2.05 Penalties of Perjury Statement
form for letter ruling request..................................................................................................... 7.01(16)(a)
form for submission of additional information................................................................................8.05(4)
required with draft letter ruling............................................................................................................ 8.07
signature requirements..............................................................................................................7.01(16)(b) Pending Letter Ruling Requests
when to attach a copy to return........................................................................................................7.05(2) estate tax matters.................................................................................................................................. 5.06
when to notify Associate office . .......................................................................................................... 7.05 estate tax matters.................................................................................................................................. 5.06 Power of Attorney
Form 2848........................................................................................................................7.01(15), 7.02(2) original sent to the taxpayer.............................................................................................................7.02(2) copy sent to a representative............................................................................................................7.02(2) copies sent to multiple representatives . ...........................................................................................7.02(2) no copy sent to representatives . .......................................................................................................7.02(2)
signature requirements...................................................................................................................7.01(15) Public Disclosure of Information Letters ................................................................................................ 2.04 Public Inspection Under § 6110 ..........................................................................................................7.01(12)
signature requirements.............................................................................................................. 7.01(12)(c) Representatives
compliance with Treasury Department Circular No. 230..............................................................7.01(14)
power of attorney required.............................................................................................................7.01(15)
requirements . .................................................................................................................................7.01(14) authorized representatives......................................................................................................... 7.01(14)(a) authorized based on relationship...............................................................................................7.01(14)(b) return preparer........................................................................................................................... 7.01(14)(c) foreign representative................................................................................................................7.01(14)(d) Retroactive Revocation or Modification
of determination letter............................................................................................................................. 13 request to limit retroactive effect....................................................................................................... 13.02
of letter ruling . .......................................................................................................................11.05 - 11.10 request to limit retroactive effect . .......................................................................................................11.11 Revenue Rulings
effect on a letter ruling....................................................................................................................... 11.04
request to limit retroactive effect....................................................................................................... 11.11 Sample of a Letter Ruling Request . ............................................................................. 7.01(17), Appendix B Section 301.9100 Relief .............................................................................................................................. 5.03 Section 367 Rulings .................................................................................................................................... 5.05 Status of Letter Ruling and Determination Letter Requests ................................................................. 7.07 Substantially Identical Letter Rulings ..........................................................................15.07(2), Appendix A
December 30, 2024 82 Bulletin No. 2025–1
Tax Exempt and Government Entities (TE/GE)
jurisdiction of Commissioner, Tax Exempt and Government Entities Division................................. 4.02
user fees . .............................................................................................................................................. 4.02 User Fees
schedule of user fees................................................................................................................Appendix A
user fee requirements.............................................................................................................................. 15 to reopen case...................................................................................................................................8.05(3) Where to Send
determination letter request . ................................................................................................................ 7.04
letter ruling request..................................................................................................................... 7.04, 9.05 additional information...........................................................................................8.05(5), (6); 9.08(5), (6) hand delivery......................................................................................................................7.04(1), 8.05(1) Withdrawal of Letter Ruling and Determination Letter Requests ....................................................... 7.08
Bulletin No. 2025–1 83 December 30, 2024
APPENDIX A SCHEDULE OF USER FEES
NOTE: Payment must be in U.S. dollars and made through www.pay.gov for all requests. See sections 15.08 and 15.09 of this revenue procedure.
(A) FEE SCHEDULE
CATEGORY USER FEE FOR
REQUESTS REQUESTS RECEIVED PRIOR TO RECEIVED AFTER
FEBRUARY 2, 2025 FEBRUARY 1, 2025
(1) User fee for a request for a determination letter from a Director. The $275 $275 user fee for each determination letter request governed by Rev. Proc. 2025-1, this revenue procedure.
REQUESTS RECEIVED PRIOR TO
USER FEE FOR
FEBRUARY 2, 2025
$275 $275
(2) User fee for an advance pricing agreement (APA) request.
(a) Type of APA
(i) Original APA (ii) Renewal APA (iii) Small Case APA (iv) APA Amendment
$121,600
$65,900 $57,500 $24,600
$121,600
(ii) Renewal APA $65,900 $65,900 (iii) Small Case APA $57,500 $57,500 (iv) APA Amendment $24,600 $24,600
(3) User fee for a request for a letter ruling or closing agreement. Except for the user fees for advance pricing agreements and renewals, the reduced fees provided in paragraph (A)(4) of this appendix, the user fees provided in paragraph (A)(5) of this appendix, and the exemptions provided in section 15.04 of this revenue procedure, the user fee for each request for a letter ruling or closing agreement under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes), the Associate Chief Counsel (Energy, Credits, and Excise Tax), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs, Trusts and Estates), or the Associate Chief Counsel (Procedure and Administration) is as follows:
(a) Accounting periods
(i) Form 1128, Application to Adopt, Change, or Retain a Tax Year,
(except as provided in paragraph (A)(4)(a) of this appendix) (ii) Requests made on Part II of Form 2553, Election by a Small Busi-
ness Corporation, to use a fiscal year based on a business purpose (except as provided in paragraph (A)(4)(a) of this appendix) (iii) Letter ruling requests for extensions of time to file Form 1128,
$5,750
$5,750
$6,100
$13,225
$13,900
Application to Adopt, Change, or Retain a Tax Year, Form 8716, Election To Have a Tax Year Other Than a Required Tax Year, or Part II of Form 2553 under § 301.9100-3 (except as provided in paragraph (A)(4)(a) of this appendix)
(b) Changes in Methods of Accounting
(i) Non-automatic Form 3115, Application for Change in Account-
ing Method (except as provided in paragraph (A)(4)(a) or (b), or (5)(b) of this appendix) (ii) Letter ruling requests for extensions of time to file Form
3115, Application for Change in Accounting Method, under § 301.9100-3 (except as provided in paragraph (A)(4)(a) or (b), or (5)(d) of this appendix)
$5,000
$5,000
$5,300
$11,500
$12,500
December 30, 2024 84 Bulletin No. 2025–1
No user fee is required if the change in accounting period or method of accounting is permitted to be made pursuant to a published automatic change request procedure. See section 9.22 and Appendix F of this revenue procedure, for the list of automatic change request procedures published and/or in effect as of December 31, 2024.
(c) (i) Letter ruling requests for relief under § 301.9100-3 or § 1362(b)
$14,500
$43,700
(5) (except as provided in paragraph (A)(4)(a) or (b), or (5)(a) of this appendix) (ii) All other letter ruling requests (including requests to revoke an
election and accounting period and method of accounting requests other than those properly submitted on Form 1128, Application to Adopt, Change, or Retain a Tax Year, Part II of Form 2553, Election by a Small Business Corporation, or Form 3115, Appli- cation for Change in Accounting Method ) (except as provided in paragraph (A)(4)(a) or (b), or (5)(a) of this appendix)
$12,600
$38,000
(d) Requests for closing agreements on a proposed transaction or on a
completed transaction before a return for the transaction has been filed in which a letter ruling on that transaction is not requested or issued (except as provided in paragraph (A)(4)(a) or (b), and in paragraph (A)(5), of this appendix)
$38,000 $43,700
(e) A request for a Foreign Insurance Excise Tax Waiver Agreement $12,000 $12,000 NOTE: A taxpayer who receives relief under § 301.9100-3 (for example, an extension of time to file Form 3115, Application for Change in Accounting Method ) will be charged a separate user fee for the letter ruling request on the underlying issue (for example, the accounting period or method of accounting application). (4) Reduced user fee for a request for a letter ruling, method or period change, or closing agreement . A reduced user fee for a request involving a personal, exempt organization, governmental entity, or business tax issue is provided in the following situations if the person provides the certification described in paragraph (B)(1) of this appendix:
(a) Request involves a tax issue from a person with gross income (as
determined under paragraphs (B)(2), (3), (4), and (5) of this appendix) of less than $400,000
(b) Request involves a tax issue from a person with gross income (as
determined under paragraphs (B)(2), (3), (4), and (5) of this appendix) of less than $10 million and $400,000 or more
(5) User fee for substantially identical letter ruling requests or closing agreements, identical changes in method of accounting, or plans from issu- ing authorities under § 25(c)(2)(B). If the requirements of section 15.07 of this revenue procedure are satisfied, the user fee for the following situations is as follows:
(a) Substantially identical letter rulings and closing agreements requested
(other than changes in methods of accounting requested on Form 3115) Requests for substantially identical letter rulings or closing agreements for multiple entities with a common member, sponsor, or parent, or for multiple members of a common entity or consolidated group, or for parties engaged together in the same transaction affecting all requesting taxpayers, for each additional letter ruling request after the $43,700 fee or reduced fee, as applicable, has been paid for the first letter ruling request. These requests may include, but are not limited to, requests for substantially identical letter rulings for two or more identical trusts, multiple beneficiaries of a trust, a trust divided into identical subtrusts, spouses making split gifts, or series funds within a single trust or series organization.
$3,000 $3,450
$8,500 $9,775
$3,800 $4,370
Bulletin No. 2025–1 85 December 30, 2024
NOTE: Each entity or member that is entitled to the user fee under paragraph (A)(5)(a) of this appendix that receives relief under § 301.9100-3 (for example, an extension of time to file an election) will be charged a separate user fee for the letter ruling request on the underlying issue.
NOTE: The fee charged for the first letter ruling is the highest fee applicable to any of the entities.
NOTE: Where the requests for the letter rulings are submitted by a private foundation described in § 509 and one or more disqualified persons described in § 4946, the fee charged for the first letter ruling to a disqualified person is the highest fee applicable to any of the taxpayers.
(b) Identical change in method of accounting requested on a single Form
3115, Application for Change in Accounting Method, as provided in section 15.07(3) (fee for each additional applicant seeking the identical change in method of accounting on the same Form 3115 after the $13,225 or reduced fee, as applicable, has been paid for the first applicant)
(c) Substantially identical plans under § 25(c)(2)(B) (situations where an
issuing authority under § 25 submits substantially identical plans for administering the 95-percent requirement of § 143(d)(1) following the submission of an initial plan that was approved) NOTE: The fee charged for the first letter ruling is the highest fee applicable to any of the entities.
(d) Extension of time requested to file Form 3115, Application for Change
in Accounting Method, for an identical change in method of accounting as provided in section 15.07(3) (fee for each additional applicant seeking the identical extension of time under § 301.9100-3 to file a single Form 3115 for the identical change in method of accounting after the $13,900 fee or reduced fee, as applicable, has been paid for the first applicant) NOTE: When an extension of time to file Form 3115, Application for Change in Accounting Method, is granted under § 301.9100-3 for multiple applicants, a separate user fee will be charged for the change in method of accounting application, Form 3115.
(6) User fee for information letter requests.
(7) User fee for pre-filing agreements.
(8) Tax treaty limitation of benefits. See Rev. Proc. 2015-40, 2015-35 I.R.B. 236 for procedures for requesting competent authority assistance under tax treaties.
(9) Statement of Value. See Rev. Proc. 96-15 for procedures for requesting a statement of value.
(A) User fee for a case with 1-3 items (B) Cost per each additional item beyond 3
$0
$181,500
$51,900
$7,500
$400
$245 $280
$1,500 $1,725
$245 $280
$0
$181,500
$51,900
$8,400
$800
December 30, 2024 86 Bulletin No. 2025–1
(B) PROCEDURAL MATTERS
(1) Required certification. A person seeking a reduced user fee under paragraph (A)(4) of this Appendix must provide the following certification in order to obtain the reduced user fee:
(a) If a person is seeking a reduced user fee under paragraph (A)(4)(a) of this appendix, the person must certify in the request that his, her, or its gross income, as defined under paragraphs (B)(2), (3), (4), and (5) of this appendix, as applicable, is less than $400,000 as reported on their last Federal income tax return (as amended) filed for a full (12 months) taxable year ending before the date the request is filed.
(b) If a person is seeking a reduced user fee under paragraph (A)(4)(b) of this appendix, the person must certify in the request that his, her, or its gross income, as defined under paragraphs (B)(2), (3), (4), and (5) of this appendix, as applicable, is less than $10 million and more than $400,000 as reported on their last Federal income tax return (as amended) filed for a full (12 months) taxable year ending before the date the request is filed.
The certification must be attached as part of the ruling request. (2) Gross income for a request involving a personal tax issue. For purposes of the reduced user fees provided in paragraphs (A) (4)(a) and (b) of this Appendix for—
(a) U.S. citizens and resident alien individuals, domestic trusts, and domestic estates, “gross income” is equal to “total income” as reported on their last Federal income tax return (as amended) filed for a full (12-month) taxable year ending before the date the request is filed, plus any interest income not subject to tax under § 103 (interest on state and local bonds) for that period. “Total income” is a line item on Federal tax returns. For example, if the 2023 Form 1040, U.S. Individual Income Tax Return, is the most recent 12-month taxable year return filed by a U.S. citizen, “total income” on the Form 1040 is the amount entered on line 9.
In the case of a request for a letter ruling or closing agreement from a domestic estate or trust that, at the time the request is filed, has not filed a Federal income tax return for a full taxable year, the reduced user fee in paragraph (A)(4)(a) of this Appendix will apply if the decedent’s or (in the case of an individual grantor) the grantor’s total income as reported on the last Federal income tax return filed for a full taxable year ending before the date of death or the date of the transfer, taking into account any additions required to be made to total income described in paragraph (B)(2)(a), is less than $400,000 (or less than $10,000,000 for the paragraph (A)(4)(b) fee to apply). In this case, the executor or administrator of the decedent’s estate or the grantor must provide the certification required under paragraph (B)(1) of this appendix.
(b) Nonresident alien individuals, foreign trusts, and foreign estates, “gross income” is equal to “total effectively connected income” as reported on their last Federal income tax return (as amended) filed for a full (12 months) taxable year ending before the date the request is filed, plus any income for the period from United States or foreign sources that is not taxable by the United States, whether by reason of § 103, an income tax treaty, § 871(h) (regarding portfolio interest), or otherwise, plus the total amount of any fixed or determinable annual or periodical income from United States sources, the United States tax liability for which is satisfied by withholding at the source. “Total effectively connected income” is a line item on Federal tax returns. For example, if the 2023 Form 1040-NR, U.S. Nonresident Alien Income Tax Return, is the most recent 12-month taxable year return filed by a nonresident alien individual, “total effectively connected income” on the Form 1040-NR is the amount entered on line 9.
In the case of a request for a letter ruling or closing agreement from a foreign estate or trust that, at the time the request is filed, has not filed a Federal income tax return for a full taxable year, the reduced user fee in paragraph (A)(4)(a) of this Appendix will apply if the decedent’s or (in the case of an individual grantor) the grantor’s total income or total effectively connected income, as relevant, as reported on the last Federal income tax return filed for a full taxable year ending before the date of death or the date of the transfer, taking into account any additions required to be made to total income or total effectively connected income described respectively in paragraph (B)(2)(a) of this Appendix or in this paragraph (B)(2)(b), is less than $400,000 (or less than $10,000,000 for the paragraph (A)(4)(b) fee to apply). In this case, the executor or administrator of the decedent’s estate or the grantor must provide the certification required under paragraph (B)(1) of this Appendix.
(3) Gross income for a request involving a business-related tax issue . For purposes of the reduced user fees provided in paragraphs (A)(4)(a) and (b) of this Appendix of—
(a) U.S. citizens and resident alien individuals, domestic trusts, and domestic estates, “gross income” is equal to gross income as defined under paragraph (B)(2)(a) of this Appendix, plus “cost of goods sold” as reported on the same Federal income tax return.
(b) Nonresident alien individuals, foreign trusts, and foreign estates, “gross income” is equal to gross income as defined under paragraph (B)(2)(b) of this Appendix, plus “cost of goods sold” as reported on the same Federal income tax return.
(c) Partnerships with a Form 1065 filing requirement and corporations (foreign and domestic), “gross income” is equal to “total income” as reported on their last Federal tax return (as amended) filed for a full (12 months) taxable year ending before the date the request is filed, plus “cost of goods sold” as reported on the same Federal tax return, plus any interest income not subject to tax under § 103 (interest on state and local bonds) for that period. Partnerships with a Form 1065 filing requirement should also include “gross rents” reported on Form 8825 at line 2, as well as the income amounts reported on Schedule K Form 1065 at lines 3a, 5, 6a, 7, 8, 9a, 10, and 11 from the same Federal tax return described in the preceding sentence to calculate “gross income” for the purpose of applying the reduced user fee in paragraph (A)(4) of this Appendix. S corporations with a Form 1120S filing requirement should also include “gross rents” reported on Form 8825 at line 2, as well as the income amounts reported on Schedule K Form 1120S at
Bulletin No. 2025–1 87 December 30, 2024
lines 3a, 4, 5a, 6, 7, 8a, 9, and 10 from the same Federal tax return described in the first sentence of this paragraph to calculate “gross income” for the purpose of applying the reduced user fee in paragraph (A)(4) of this Appendix. If a partnership or S corporation is not required to file or a C corporation is not subject to tax, “total income” and “cost of goods sold” are the amounts that the partnership or corporation would have reported on the Federal tax return if the partnership or S corporation had been required to file or the C corporation had been subject to tax.
“Cost of goods sold” and “total income” are line items on Federal tax returns. For example, if the 2020 Form 1065, U.S. Return of Partnership Income, is the most recent 12-month taxable year return filed by a partnership, “cost of goods sold” and “total income” on the Form 1065 are the amounts entered on lines 2 and 8, respectively; if the 2020 Form 1120, U.S. Corporation Income Tax Return, is the most recent 12-month taxable year return filed by a domestic corporation, “cost of goods sold” and “total income” on the Form 1120 are the amounts entered on lines 2 and 11, respectively; and if the 2020 Form 1120S, U.S. Income Tax Return for an S Corpora- tion, is the most recent 12-month taxable year return filed by an S corporation, “cost of goods sold” and “total income” on the Form 1120S are the amounts entered on lines 2 and 6, respectively. If, at the time the request is filed, a partnership or S corporation required to file or a C corporation subject to tax has not filed a Federal tax return for a full taxable year, the reduced user fee in paragraph (A)(4)(a) or (b) of this Appendix will apply if, in the aggregate, the partners’ or the shareholders’ gross income (as defined in paragraph (B)(3)(a), (b), or (c) of this Appendix, as applicable) is less than $400,000 for purposes of paragraph (A)(4)(a) or $10 million for purposes of paragraph (A)(4)(b) for the last full (12 months) taxable year ending before the date the request is filed. In this case, the partners or the shareholders must provide the certification required under paragraph (B)(1) of this Appendix.
(4) Gross income for a request involving an exempt organization or governmental entity . For purposes of the reduced user fees provided in paragraphs (A)(4)(a) and (b) of this Appendix of—
(a) Organizations exempt from income tax under “Subchapter F-Exempt Organizations” of the Code, “gross income” is equal to the amount of gross receipts for the last full (12 months) taxable year ending before the date the request for a letter ruling or closing agreement is filed.
(b) State, local, and Indian tribal government entities, “gross income” is equal to the annual operating revenue of the government requesting the ruling for its last fiscal year ending before the date of the ruling request. The annual operating revenue is to be determined at the government level and not at the level of the government entity or agency making the request.
(5) Special rules for determining gross income. For purposes of paragraphs (B)(2), (3) and (4) of this Appendix, the following rules apply for determining gross income.
(a) Gross income of individuals, trusts, and estates. (1) In the case of a request from a married individual, the gross incomes (as defined in paragraph (B)(2) or (3) of this Appendix, as applicable) of the applicant and the applicant’s spouse must be combined. This rule does not apply to an individual: (i) who is legally separated from his or her spouse and (ii) who did not file a joint income tax return; and
(2) If there are two or more applicants filing the request, the gross incomes (as defined in paragraph (B)(2) or (3) of this Appendix, as applicable) of the applicants must be combined.
(b) Gross income of domestic partnerships and corporations. (1) In the case of a request from a domestic C corporation, the gross income (as defined in paragraph (B)(3) of this Appendix) of (i) all members of the applicant’s controlled group (as defined in § 1563(a)), and (ii) any taxpayer who is involved in the transaction on which the letter ruling or closing agreement is requested, must be combined.
(2) In the case of a request from a domestic partnership, the gross income (as defined in paragraph (B)(3) of this Appendix) of (i) the partnership, and (ii) any partner who owns, directly or indirectly, 50 percent or more of the capital interest or profits interest in the partnership, must be combined.
(3) In the case of a request from an S corporation, the gross income (as defined in paragraph (B)(3) of this Appendix) of (i) the S corporation, and (ii) any shareholder who owns 50 percent or more of the S corporation, must be combined.
(c) Gross income of exempt organizations. If there are two or more organizations exempt from income tax under Subchapter F filing the request, the gross receipts (as defined in paragraph (B)(4)(a) of this Appendix) of the applicants must be combined.
(6) When gross income depends on a favorable ruling. If a taxpayer’s qualification for a reduced user fee under paragraphs (A) (4)(a) and (b) of this Appendix depends on the receipt of a favorable ruling, the taxpayer must pay the higher fee with the request and cannot assume that the Service will rule favorably. If a favorable ruling is issued, and as a result of the ruling the taxpayer’s gross income is reduced such that the taxpayer would qualify for a reduced user fee, the amount that the taxpayer paid in excess of the reduced user fee will be returned to the taxpayer. See section 15.09.
December 30, 2024 88 Bulletin No. 2025–1
APPENDIX B SAMPLE FORMAT FOR A LETTER RULING REQUEST
INSTRUCTIONS
To assist you in preparing a letter ruling request, the Service is providing this sample format. You are not required to use this sample format. If your request is not identical or similar to the sample format, the different format will not affect consideration of your request.
( Insert the date of request )
Internal Revenue Service Insert either : Associate Chief Counsel (insert one of the following: Corporate; Energy, Credits, and Excise Tax; Financial Institutions and Products; Income Tax and Accounting; International; Passthroughs, Trusts and Estates; or Procedure and Administration) or Deputy Associate Chief Counsel (insert either Employee Benefits or Exempt Organizations and Employment Taxes) Attn: CC:PA:LPD:TSS P.O. Box 7604 Benjamin Franklin Station Washington, DC 20044
Dear Sir or Madam:
( Insert the name of the taxpayer ) requests a ruling on the proper treatment of ( insert the subject matter of the letter ruling request ) under section ( insert the number ) of the Internal Revenue Code.
[If the taxpayer is requesting expedited handling, a statement to that effect must be attached to, or contained in, the letter ruling request. The statement must explain the need for expedited handling. See section 7.02(4) of Rev. Proc. 2025-1, this revenue procedure. Hereafter, all references are to this revenue procedure unless otherwise noted.]
A. STATEMENT OF FACTS
- Taxpayer Information
[Provide the statements required by sections 7.01(1)(a) and (b).] 2. Description of Taxpayer’s Business Operations
[Provide the statement required by section 7.01(1)(c).] 3. Facts Relating to Transaction
[The ruling request must contain a complete statement of the facts relating to the transaction that is the subject of the letter ruling request. This statement must include a detailed description of the transaction, including material facts in any accompanying documents, and the business reasons for the transaction. See sections 7.01(1)(d), 7.01(1)(e), and 7.01(2).]
B. RULING REQUESTED
[The ruling request should contain a concise statement of the ruling requested by the taxpayer. The Service prefers that the language of the requested ruling be exactly the same as the language the taxpayer wishes to receive.]
C. STATEMENT OF LAW
[The ruling request must contain a statement of the law in support of the taxpayer’s views or conclusion and identify any pending legislation that may affect the proposed transaction. The taxpayer also is strongly encouraged to identify and discuss any authorities believed to be contrary to the position advanced in the ruling request. See sections 7.01(6), 7.01(10), 7.01(10), and 7.01(11).]
D. ANALYSIS
[The ruling request must contain a discussion of the facts and an analysis of the law. The taxpayer also is strongly encouraged to identify and discuss any authorities believed to be contrary to the position advanced in the ruling request. See sections 7.01(3), 7.01(6), 7.01(9), 7.01(10), and 7.01(11).]
E. CONCLUSION
[The ruling request should contain a statement of the taxpayer’s conclusion on the ruling requested.]
Bulletin No. 2025–1 89 December 30, 2024
F. PROCEDURAL MATTERS
- Revenue Procedure 2025-1 Statements a. [Provide the statement required by section 7.01(4) regarding whether any return of the taxpayer, a related party within the meaning of § 267(b) or § 707(b)(1), or a member of an affiliated group of which the taxpayer is also a member within the meaning of § 1504, or any predecessor would be affected by the requested letter ruling or determination letter, and whether any such return is currently under examination, before Appeals, or before a Federal court, or was previously under examination, before Appeals, or before a Federal court.] b. [Provide the statement required by section 7.01(5)(a) regarding whether the Service previously ruled on the same or similar issue for the taxpayer, a related party, or a predecessor. Please further note that if a reduced user fee is being submitted, a certification of eligibility for the reduced fee must be included with the ruling request.] c. [Provide the statement required by section 7.01(5)(b) regarding whether the taxpayer, a related party, a predecessor, or any representatives previously submitted a request (including an application for change in method of accounting) involving the same or similar issue but withdrew the request before a letter ruling or determination letter was issued.] d. [Provide the statement required by section 7.01(5)(c) regarding whether the taxpayer, a related party, or a predecessor previously submitted a request (including an application for change in method of accounting) involving the same or similar issue that is currently pending with the Service.] e. [Provide the statement required by section 7.01(5)(d) regarding whether, at the same time as this request, the taxpayer or a related party is presently submitting another request (including an application for change in method of accounting) involving the same or similar issue to the Service.] f. [Provide the statement required by section 7.01(5)(e) regarding whether the taxpayer or a related party had, or has scheduled, a pre-submission conference involving the same or similar issue.] g. [If the letter ruling request involves the interpretation of a substantive provision of an income or estate tax treaty, provide the statement required by section 7.01(6) regarding whether the tax authority of the treaty jurisdiction has issued a ruling on the same or similar issue for the taxpayer, a related party, or a predecessor; whether the same or similar issue is being examined, or has been settled, by the tax authority of the treaty jurisdiction or is otherwise the subject of a closing agreement in that jurisdiction; and whether the same or similar issue is being considered by the competent authority of the treaty jurisdiction.] h. [If the letter ruling request involves a transaction between a taxpayer and a related party and either the taxpayer or the related party is located in a foreign country, provide the statement required by section 7.01(7) regarding whether this letter ruling potentially relates to any one of these categories (include all that apply): Preferential Regime; Transfer Pricing; Downward Adjustment; Treaty Permanent Establishment; Related Party Conduit.] i. [Provide the statement required by section 7.01(9) regarding whether the law in connection with the letter ruling request is uncertain and whether the issue is adequately addressed by relevant authorities.] j. [If the taxpayer determines that there are no contrary authorities, a statement in the request to this effect should be included. See section 7.01(10).] k. [If the taxpayer wants to have a conference on the issues involved in the letter ruling request, the ruling request should contain a statement to that effect. See section 7.02(6).] l. [If the taxpayer is requesting a copy of any document related to the letter ruling request to be sent by fax, electronic facsimile, or encrypted email attachment, the ruling request should contain a statement to that effect. See section 7.02(5).] m. [If the taxpayer is requesting separate letter rulings on multiple issues, the letter ruling request should contain a statement to
that effect. See section 7.02(1).] n. [If the taxpayer is seeking to obtain the user fee provided in paragraph (A)(5)(a) of Appendix A for substantially identical letter rulings, the letter ruling request must contain the statements required by section 15.07.] 2. Administrative a. [The ruling request should state: “The deletion statement and checklist required by Rev. Proc. 2025-1 are enclosed.” See sections 7.01(12) and 7.01(18).] b. [The ruling request should state: “The required user fee of $ ( Insert the amount of the fee ) has been paid through www.pay. gov” See section 15.09 and Appendix A.] c. [If the taxpayer’s authorized representative is to sign the letter ruling request or is to appear before the Service in connection with the request, the ruling request should state: “A Power of Attorney is enclosed.” See sections 7.01(14), 7.01(15), and 7.02(2).]
Sincerely yours,
( Insert the name of the taxpayer or the taxpayer’s authorized representative )
By:
December 30, 2024 90 Bulletin No. 2025–1
Signature Date
Typed or printed name of person signing request
DECLARATION : [ See section 7.01(16).]
Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete.
( Insert the name of the taxpayer )
By:
Signature Title Date
( must be signed by taxpayer, not by taxpayer’s representative, see section 7.01(16)(b) of this revenue procedure )
Typed or printed name of person signing declaration
[If the taxpayer is a corporation that is a member of an affiliated group filing consolidated returns, the above declaration must also be signed and dated by an officer of the common parent of the group. See section 7.01(16).]
Bulletin No. 2025–1 91 December 30, 2024
APPENDIX C
CHECKLIST IS YOUR LETTER RULING REQUEST COMPLETE?
INSTRUCTIONS
The Service will be able to respond more quickly to your letter ruling request if it is carefully prepared and complete. Use this checklist to ensure that your request is in order. Complete the four items of information requested before the checklist. Answer each question by circling “Yes,” “No,” or “N/A.” When a question contains a place for a page number, insert the page number (or numbers) of the request that gives the information called for by a “Yes” answer to a question. Sign and date the checklist (as taxpayer or authorized representative) and include it with your request.
If you are an authorized representative submitting a request for a taxpayer, you must include a completed checklist with the request or the request will either be returned to you or substantive consideration of it will be deferred until a completed checklist is submitted. If you are a taxpayer preparing your own request without professional assistance, an incomplete checklist will not cause the return of your request or defer substantive consideration of your request. You should still complete as much of the checklist as possible and submit it with your request.
TAXPAYER’S NAME
TAXPAYER’S I.D. NO.
ATTORNEY/P.O.A.
PRIMARY CODE SECTION
CIRCLE ONE ITEM
Yes No 1. Does your request involve an issue under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes), the Associate Chief Counsel (Energy, Credits, and Excise Tax), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel ((Passthroughs, Trusts and Estates), or the Associate Chief Counsel (Procedure and Administration)? See section 3 of Rev. Proc. 2025-1, this revenue procedure. For issues under the jurisdiction of other offices, see section 4 of this revenue procedure. (Hereafter, all references are to this revenue procedure unless otherwise noted.)
Yes No 2. Have you read Rev. Proc. 2025-1, Rev. Proc. 2025-3, and Rev. Proc. 2025-7, this Bulletin, to see if part or all of the request involves a matter on which letter rulings are not issued or are ordinarily not issued?
Yes No N/A 3. If your request involves a matter on which letter rulings are not ordinarily issued, have you given compelling reasons to justify the issuance of a letter ruling? Before preparing your request, you may want to call the branch in the Office of Associate Chief Counsel (Corporate), the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes), the Associate Chief Counsel (Energy, Credits, and Excise Tax), the Office of Associate Chief Counsel (Financial Institutions and Products), the Office of Associate Chief Counsel (Income Tax and Accounting), the Office of Associate Chief Counsel (International), the Office of Associate Chief Counsel (Passthroughs, Trusts and Estates), or the Office of Associate Chief Counsel (Procedure and Administration) responsible for substantive interpretations of the principal Internal Revenue Code section on which you are seeking a letter ruling to discuss the likelihood of an exception. For matters under the jurisdiction of—
(a) the Office of Associate Chief Counsel (Corporate), the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes), the Associate Chief Counsel (Energy, Credits, and Excise Tax), the Office of Associate Chief Counsel (Financial Institutions and Products), the Office of Associate Chief Counsel (Income Tax and Accounting), the Office of Associate Chief Counsel (Passthroughs, Trusts and Estates), or the Office of the Associate Chief Counsel (Procedure and Administration), the appropriate branch to call may be obtained by calling (202) 317-5221 (not a toll-free call);
(b) the Office of the Associate Chief Counsel (International), the appropriate branch to call may be obtained by calling (202) 317-3800 (not a toll-free call).
December 30, 2024 92 Bulletin No. 2025–1
Yes No N/A 4. If the request involves a retirement plan qualification matter relating to § 401(a), § 409, or § 4975(e)(7), have you Page __ demonstrated that the request satisfies section 4.02(12) of Rev. Proc. 2025-3, this Bulletin, for a ruling?
Yes No N/A 5. If the request deals with a completed transaction, have you filed a return containing a tax position on the completed Page __ transaction? See section 5.01.
Yes No 6. Are you requesting the letter ruling on a hypothetical situation or question? See section 6.12.
Yes No 7. Are you requesting the letter ruling on alternative plans of a proposed transaction? See section 6.12.
Yes No 8. Are you requesting the letter ruling for only part of an integrated transaction?
Yes No 9. Are you requesting the letter ruling for a business, trade, industrial association, or similar group concerning the application of tax law to its members? See section 6.05.
Yes No 10. Are you requesting the letter ruling for a foreign government or its political subdivision? See section 6.07.
Yes No 11. Have you included a complete statement of all the facts relevant to the transaction? See section 7.01(1). Page __
Yes No N/A 12. Have you submitted with the request true copies of all wills, deeds, and other documents relevant to the transaction, and labeled and attached them in alphabetical sequence? See section 7.01(2).
Yes No N/A 13. Have you submitted with the request a copy of all applicable foreign laws, and certified English translations of documents that are in a language other than English or of foreign laws in cases where English is not the official language of the foreign country involved? See section 7.01(2).
Yes No 14. Have you included an analysis of facts and their bearing on the issues? Have you included, rather than merely incorporated by reference, all material facts from the documents in the request? See section 7.01(3).
Yes No 15. Have you included the required statement regarding whether any return of the taxpayer (or any related party Page __ within the meaning of § 267(b) or § 707(b)(1), or any member of an affiliated group of which the taxpayer is also a member within the meaning of § 1504, or any predecessor) would be affected by the requested letter ruling or determination letter and whether any such return is currently or was previously under examination, before Appeals, or before a Federal court? See section 7.01(4).
Yes No 16. Have you included the required statement regarding whether the Service previously ruled on the same or similar Page __ issue for the taxpayer, a related party, or a predecessor? See section 7.01(5)(a).
Yes No 17. Have you included the required statement regarding whether the taxpayer, a related party, a predecessor, or Page __ any representatives previously submitted a request (including an application for change in method of accounting) involving the same or similar issue but withdrew the request before the letter ruling or determination letter was issued? See section 7.01(5)(b).
Yes No 18. Have you included the required statement regarding whether the taxpayer, a related party, or a predecessor Page __ previously submitted a request (including an application for change in method of accounting) involving the same or similar issue that is currently pending with the Service? See section 7.01(5)(c).
Yes No 19. Have you included the required statement regarding whether, at the same time as this request, the taxpayer or a Page __ related party is presently submitting another request (including an application for change in method of accounting) involving the same or similar issue to the Service? See section 7.01(5)(d).
Yes No 20. Have you included the required statement regarding whether the taxpayer or a related party had, or has scheduled, Page __ a pre-submission conference involving the same or similar issue? See section 7.01(5)(e).
Bulletin No. 2025–1 93 December 30, 2024
Yes No N/A 21. If your request involves the interpretation of a substantive provision of an income or estate tax treaty, have you Page __ included the required statement regarding whether the tax authority of the treaty jurisdiction has issued a ruling on the same or similar issue for the taxpayer, a related party, or a predecessor; whether the same or similar issue is being examined, or has been settled, by the tax authority of the treaty jurisdiction or is otherwise the subject of a closing agreement in that jurisdiction; and whether the same or similar issue is being considered by the competent authority of the treaty jurisdiction? See section 7.01(6).
Yes No N/A 22. If your request involves a transaction between a taxpayer and a related party and either the taxpayer or the Page __ related party is located in a foreign country, have you included the required statement regarding whether the letter ruling relates to any one of these categories (include all that apply: Preferential Regime; Transfer Pricing; Downward Adjustment; Treaty Permanent Establishment; Related Party Conduit? See section 7.01(7).
Yes No N/A 23. If your request is for recognition of Indian tribal government status or status as a political subdivision of an Page __ Indian tribal government, does your request contain a letter from the Bureau of Indian Affairs regarding the tribe’s status? See section 7.01(8), which states that taxpayers are encouraged to submit this letter with the request and provides the address for the Bureau of Indian Affairs.
Yes No 24. Have you included the required statement of relevant authorities in support of your views? See section 7.01(9). Page __
Yes No 25. Have you included the required statement regarding whether the law in connection with the request is uncertain Page __ and whether the issue is adequately addressed by relevant authorities? See section 7.01(9).
Yes No 26. Does your request discuss the implications of any legislation, tax treaties, court decisions, regulations, notices, Page __ revenue rulings, or revenue procedures that you determined to be contrary to the position advanced? See section 7.01(10), which states that taxpayers are encouraged to inform the Service of such authorities.
Yes No N/A 27. If you determined that there are no contrary authorities, have you included a statement to this effect in your Page __ request? See section 7.01(10).
Yes No N/A 28. Have you included in your request a statement identifying any pending legislation that may affect the proposed Page __ transaction? See section 7.01(11).
Yes No 29. Have you included the deletion statement required by § 6110 in accordance with section 7.01(12)(b)?
Yes No 30. Have you (or your authorized representative) signed and dated the request or separately transmitted a signature Page __ in an acceptable electronic form? See section 7.01(13).
Yes No N/A 31. If the request is signed by your representative or if your representative will appear before the Service in connection with the request, is the request accompanied by a properly prepared and signed power of attorney with the signatory’s name typed or printed? See section 7.01(15).
Yes No 32. Have you signed, dated, and included the penalties of perjury statement in the format required by section 7.01(16)? Page __
Yes No N/A 33. If you are requesting separate letter rulings on different issues involving one factual situation, have you included Page __ a statement to that effect in each request? See section 7.02(1).
Yes No N/A 34. If you want copies of the letter ruling sent to a representative, does the power of attorney contain a statement to that effect? See section 7.02(2).
Yes No N/A 35. If you do not want a copy of the letter ruling to be sent to any representative, does the power of attorney contain a statement to that effect? See section 7.02(2).
Yes No N/A 36. If you are making a two-part letter ruling request, have you included a summary statement of the facts you believe to be controlling? See section 7.02(3).
December 30, 2024 94 Bulletin No. 2025–1
Yes No N/A 37. If you want your letter ruling request to be processed ahead of the regular order or by a specific date, have you Page __ requested expedited handling in the manner required by section 7.02(4) and stated a compelling need for such action in the request? See section 7.02(4).
Yes No N/A 38. If you are requesting a copy of any document related to the letter ruling request to be sent by fax or electronic Page __ facsimile, have you included a statement to that effect? See section 7.02(5).
Yes No N/A 39. If you are requesting a copy of any document related to the letter ruling request to be sent by encrypted email attachment, have you specified an acceptable encryption method to be used and included the appropriate MOUs from Appendices G and H, signed and dated by the taxpayer? See section 7.02(5) and 7.04(3).
Yes No N/A 40. If you want to have a conference on the issues involved in the request, have you included a request for conference Page __ in the letter ruling request? See section 7.02(6).
Yes No N/A 41. If you are submitting your request on paper, are you submitting additional copies if necessary? See section 7.04(1).
Yes No N/A 42. If you are submitting your request by electronic facsimile or encrypted email attachment, have you provided clear titles for documents and files, and broken up the request into smaller components for transmission if necessary? See section 7.04(2) and (3).
Yes No N/A 43. If you are submitting your request by encrypted email attachment, have you used an acceptable file format and included the appropriate MOUs from Appendices G and H, signed and dated by the taxpayer? See section 7.04(3).
Yes No 44. Have you paid the correct user fee through www.pay.gov? See section 15 and Appendix A to determine the correct amount.
Yes No N/A 45. If you qualify for a reduced user fee because your gross income is less than $400,000, have you included the Page __ required certification? See paragraphs (A)(4)(a) and (B)(1) of Appendix A.
Yes No N/A 46. If you qualify for a reduced user fee because your gross income is less than $10 million, have you included the Page __ required certification? See paragraphs (A)(4)(b) and (B)(1) of Appendix A.
Yes No N/A 47. If you qualify for the user fee for substantially identical letter rulings, have you included the required information? Page __ See section 15.07(2) and paragraph (A)(5)(a) of Appendix A.
Yes No N/A 48. If you qualify for the user fee for a § 301.9100 request to extend the time for filing an identical change in Page __ method of accounting on a single Form 3115, Application for Change in Accounting Method, have you included the required information? See section 15.07(4) and paragraph (A)(5)(d) of Appendix A.
Yes No N/A 49. If your request is covered by any of the checklists, guideline revenue procedures, notices, safe harbor revenue Rev. Proc. procedures, or other special requirements listed in Appendix F, have you complied with all of the requirements of __________ the applicable revenue procedure or notice? __________ List other applicable revenue procedures or notices, including checklists, used or relied upon in the preparation of __________ this letter ruling request (Cumulative Bulletin or Internal Revenue Bulletin citation not required).
Yes No N/A 50. If you are requesting relief under § 7805(b) (regarding retroactive effect), have you complied with all of the Page __ requirements in section 11.11?
Yes No N/A 51. If you are requesting relief under § 301.9100 for a late entity classification election, have you included a Page __ statement that complies with section 4.04 of Rev. Proc. 2009-41, 2009-39 I.R.B. 439? See section 5.03(5) of this revenue procedure.
Yes No N/A 52. If you are requesting relief under § 301.9100, and your request involves a year that is currently under examination Page __ or with Appeals, have you included the required notification, which also provides the name and telephone number of the examining agent or Appeals officer? See section 7.01(4).
Bulletin No. 2025–1 95 December 30, 2024
Yes No 53. If you are requesting relief under § 301.9100, have you included the affidavit(s) and declaration(s) required by § 301.9100-3(e)? See section 5.03(1).
Yes No N/A 54. If you are requesting relief under § 301.9100–3, and the period of limitations on assessment under § 6501(a) will expire for any year affected by the requested relief before the anticipated receipt of a letter ruling, have you secured consent under § 6501(c)(4) to extend the period of limitations on assessment for the year(s) at issue? See section 5.03(2).
Yes No 55. Have you addressed your request to the attention of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Energy, Credits, and Excise Tax), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs, Trusts and Estates), the Associate Chief Counsel (Procedure and Administration), the Deputy Associate Chief Counsel (Employee Benefits), or the Deputy Associate Chief Counsel (Exempt Organizations and Employment Taxes), as appropriate? The mailing address for packages submitted on paper is:
Internal Revenue Service Attn: CC:PA:LPD:TSS P.O. Box 7604 Benjamin Franklin Station Washington, DC 20044
If a private delivery service is used, the address is:
Internal Revenue Service Attn: CC:PA:LPD:TSS, Room 5336 1111 Constitution Ave., NW Washington, DC 20224
Packages submitted on paper should be marked RULING REQUEST SUBMISSION. Improperly addressed requests may be delayed (sometimes for over a week) in reaching CC:PA:LPD:TSS for initial processing.
Signature Title or Authority Date
Typed or printed name of person signing checklist
December 30, 2024 96 Bulletin No. 2025–1
APPENDIX D ADDITIONAL CHECKLIST FOR GOVERNMENT PICK-UP PLAN RULING REQUESTS
In order to assist Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) in processing a ruling request involving government pick-up plans, in addition to the items in Appendix C, please check the following list.
Yes No N/A Page ___
Yes No N/A Page ___
Yes No N/A Page ___
Yes No N/A Page ___
Yes No N/A Page ___
Yes No N/A Page ___
Yes No N/A Page ___
Is the plan qualified under § 401(a) of the Code? (Evidence of qualification or representation that the plan is qualified.)
Is the organization that established the plan a State or political subdivision thereof, or any agency or instrumentality of the foregoing? An example of this would be a representation that the organization that has established the plan is a political subdivision or municipality of the State.
Is there specific information regarding who are the eligible participants?
Are the contributions that are the subject of the ruling request mandatory employee contributions? These contributions must be for a specified dollar amount or a specific percentage of the participant’s compensation and the dollar amount or percentage of compensation cannot be subject to change.
Does the plan provide that the participants do not have the election to opt in and/or out of the plan?
Are copies of the enacting legislation providing that the contributions although designated as employee contributions are being paid by the employer in lieu of contributions by the employee included?
Are copies of the specific enabling authorization that provides the employee must not have the option of choosing to receive the contributed amounts directly instead of having them paid by the employer to the plan included? For example, a resolution, ordinance, plan provision, or collective bargaining agreement could specify this information.
Bulletin No. 2025–1 97 December 30, 2024
APPENDIX E ADDITIONAL CHECKLIST FOR CHURCH PLAN RULING REQUESTS
In order to assist Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) in processing a church plan ruling request, in addition to the items in Appendix C, please check the following list.
Yes No N/A Page ___
Yes No N/A Page ___
Yes No N/A Page ___
Yes No N/A Page ___
Yes No N/A Page ___
Yes No N/A Page ___
Yes No N/A Page ___
Yes No N/A Page ___
Yes No N/A Page ___
Yes No N/A Page ___
Yes No N/A Page ___
Is there specific information showing that the submission is on behalf of a plan established by a named church or convention or association of churches? The information must show how the sponsoring organization, if not a church or convention or association of churches, is controlled by, or associated with, the named church or convention or association of churches. For example, the board of directors of the sponsoring organization may be made up of members of the named church, or the sponsoring organization might be listed in the church’s official directory of related organizations whose mission is to further the objectives of the church. In order to be considered associated with a church or convention or association of churches, the organization must share common religious bonds and convictions with that church or convention or association of churches.
Is there specific information showing that the organization that has established the plan is a tax-exempt organization as described in § 501 of the Code?
Is there a representation that the plan for which the ruling is being requested is qualified under § 401(a) of the Code or meets the requirements of § 403(b) of the Code?
Does the ruling request clearly state who are the eligible participants and the name of the employer of these eligible participants?
Is there a representation that none of the eligible participants are or can be considered employed in connection with one or more unrelated trades or businesses within the meaning of § 513 of the Code?
Is there a representation that all of the eligible participants are or will be employed by the named church or convention or association of churches, and will not include employees of for-profit entities? An example of an eligible employee includes a duly ordained, commissioned, or licensed minister of a church in the exercise of his or her ministry.
Is there specific information showing an existing plan committee whose principal purpose or function is the administration or funding of the plan? This committee must be controlled by or associated with the named church or convention or association of churches.
Is the composition of the committee stated?
Did the plan sponsor provide a written notice to interested persons that a letter ruling under § 414(e) of the Code on behalf of a church plan will be submitted to the IRS? ( See Rev. Proc. 2011-44.)
Does the ruling request include a copy of the notice?
Is there a representation as to whether an election has ever been made under § 1.410(d)-1 of the Federal Income Tax Regulations to apply certain provisions of the Code and ERISA to the plan?
December 30, 2024 98 Bulletin No. 2025–1
APPENDIX F CHECKLISTS, GUIDELINE REVENUE PROCEDURES, NOTICES, SAFE HARBOR REVENUE PROCEDURES,
AND AUTOMATIC CHANGE REVENUE PROCEDURES
Specific revenue procedures and notices supplement the general instructions for requests explained in section 7 of this revenue procedure and apply to requests for letter rulings or determination letters regarding the Code sections and matters listed in this section.
Checklists, guideline revenue procedures, and notices
CODE OR REGULATION SECTION
103, 141 - 150, 1394, 1400L(d), 1400N(a), 1400U-1, 1400U-3, 7478, and 7871 Issuance of state or local obligations
1.166-2(d)(3) Uniform express determination letter for making election
Subchapter C-Corporate Distributions, Adjustments, Transfers, and Reorganizations
301 Nonapplicability on sales of stock of employer to defined contribution plan
302, 311 Checklist questionnaire
302(b)(4) Checklist questionnaire
331, 337 Checklist questionnaire
332 Checklist questionnaire
338 Extension of time to make elections
351 Checklist questionnaire
355 Checklist questionnaire
368(a)(1)(E) Checklist questionnaire
.01 For requests relating to the following Code sections and subject matters, refer to the following checklists, guideline revenue procedures, and notices.
REVENUE PROCEDURE AND NOTICE
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