SECTION 16. WHAT SIGNIFICANT CHANGES HAVE BEEN MADE TO REVENUE PROCEDURE 2024-1?. . . .…
Internal Revenue Bulletin 2025-1 · 2026-10-03 edition · updated 2026-10-04 · United States
SECTION 17. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS? . . . . . . . . . . . 79
SECTION 18. WHAT IS THE EFFECTIVE DATE OF THIS REVENUE PROCEDURE?. . . . . . . . . . . . . . . . . . . . . . . . . . . 79
SECTION 19. PAPERWORK REDUCTION ACT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79
DRAFTING INFORMATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79
INDEX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81
APPENDIX A—SCHEDULE OF USER FEES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84
APPENDIX B—SAMPLE FORMAT FOR A LETTER RULING REQUEST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89
APPENDIX C—CHECKLIST: IS YOUR LETTER RULING REQUEST COMPLETE?. . . . . . . . . . . . . . . . . . . . . . . . . . . . 92
APPENDIX D—ADDITIONAL CHECKLIST FOR GOVERNMENT PICK-UP PLAN RULING REQUESTS . . . . . . . . . 97
APPENDIX E—ADDITIONAL CHECKLIST FOR CHURCH PLAN RULING REQUESTS. . . . . . . . . . . . . . . . . . . . . . . . 98
APPENDIX F—CHECKLISTS, GUIDELINE REVENUE PROCEDURES, NOTICES, SAFE HARBOR REVENUE
PROCEDURES, AND AUTOMATIC CHANGE REVENUE PROCEDURES . . . . . . . . . . . . . . . . . . . . . . . 99 .01 Checklists, guideline revenue procedures, and notices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99 .02 Safe harbor revenue procedures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103 .03 Automatic change in accounting period revenue procedures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107
APPENDIX G—MEMORANDUM OF UNDERSTANDING ACKNOWLEDGING RISK WITH EMAIL. . . . . . . . . . . . . 108
APPENDIX H—MEMORANDUMS OF UNDERSTANDING AGREEING TO USE ENCRYPTED EMAIL
ATTACHMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109 .01 Agreement to use encrypted email attachments (compressed Zip format) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109 .02 Agreement to use encrypted email attachments (Adobe Acrobat Pro password encryption) . . . . . . . . . . . . . . . . . . . . . 112 .03 Agreement to use encrypted email attachments (Microsoft Office 2016/365 password encryption) . . . . . . . . . . . . . . . 115
December 30, 2024 6 Bulletin No. 2025–1
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