Due to changes in measurements, the third and fourth paragraphs on page 85, Part 6, Section 6.1.1 of Rev. Proc. 2026-18, 2026-30 I.R.B. 53 (July 20, 2026) are amended to read as follows:
Exhibit B contains the general measurements for forms printed 2-to-a-page. All 2-to-a-page forms are 4.5 inches in height within the border lines.
Exhibit E contains the general measurements for forms printed 3-to-a-page. All 3-to-a-page forms are 2.84 inches in height within the border lines.
1 Section 38(b)(32) provides that the amount of the current year business credit under section 38 includes the paid family and medical leave credit under section 45S.
2 Section 280C(a) continues to provide that no deduction shall be allowed for that portion of the wages or salaries paid or incurred for the taxable year which is equal to the sum of the credits determined for the taxable year under section 45S(a)(1)(A).
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