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Rev. Proc. 2025-24, page 273.

Internal Revenue Bulletin 2025-31 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides specifications for the private printing of red-ink substitutes for the 2025 Forms W-2 and W-3. This revenue procedure will be produced as the next revision of Publication 1141. Rev. Proc. 2024-27 is superseded.

Revocation of T.D. 10021, page 264. Pursuant to its authority under the Congressional Review Act (CRA), Congress passed a joint resolution disapproving the final rule titled “Gross Proceeds Reporting by Brokers that Regularly Provide Services Effectuating Digital Asset Sales,” and the President signed the resolution. Under the joint resolution and by operation of the CRA, this final rule has no legal force or effect. The Department of the Treasury (Treasury Department) and the IRS hereby remove this final rule from the Code of Federal Regulations (CFR) and revert the relevant text of the CFR back to the text that was in effect immediately prior to the effective date of this final rule.

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▸Contents — Internal Revenue Bulletin 2025-31

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