On December 30, 2024, Revenue Procedure 2025-1 was published with an incorrect user fee for requests for tax treaty limitation of benefits determinations. I.R.B. 2025-1. This revenue procedure contains the correct user fee for requests for tax treaty limitation of benefits determinations. Rev. Proc. 2025-1 is modified.
In Appendix A(8) of Rev. Proc. 2025-1, Tax treaty limitation of benefits, the second column incorrectly lists the user fee for requests received after February 1, 2025 as $51,900. The correct user fee for requests received after February 1, 2025 is $66,800.
Rev. Proc. 2025-1 is modified.
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