SECTION 13. DRAFTING AND

CONTACT INFORMATION

The principal authors of this notice are Samuel Terhaar of the Office of the Associate Chief Counsel (Income Tax & Accounting); Justin Karlin of the Office of Associate Chief Counsel (Financial Institutions & Products); and Timothy Blauch of the Associate Chief Counsel (International). Other personnel from the Treasury Department and the IRS participated in its development. For further information regarding sections 4, 7, and 9 of this notice, contact the Office of the Associate Chief Counsel (Income Tax & Accounting), Branch 7, at (202) 3177005 (not a toll-free number). For further information regarding section 5 of this notice, contact Justin Karlin at (202) 3176842 (not a toll-free number). For further information regarding section 6 of this notice, please contact Timothy Blauch at (202) 317-3485 (not a toll-free number). For further information regarding section 10 of this notice, contact James Yu at (202) 317-4718. For further information regarding sections 3 and 8 and all other aspects of this notice, contact Madeline Padner at (202) 317-7006 (not a toll-free number).

Bulletin No. 2025–44 645 October 27, 2025

NOTE. This revenue procedure will be reproduced as the next revision of IRS Publication 1167, General Rules and Specifications for Substitute Forms and Schedules.