General Rules and Specifications for Substitute Forms and Schedules. This procedure provides guidelines and general requirements for the development, printing, and approval of the 2022 substitute tax forms. This procedure will be reproduced as the next revision of Publication 1167. Rev. Proc. 2021-42 is superseded.

This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 2022.

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also: Part I, §§ 6011, 6662, 6662A, 6707A; 1-6011-4.)

This notice expands the application of the permitted change-in-status rules for health coverage under a section 125 cafeteria plan (cafeteria plan). In particular, this notice addresses the situation in which, during a period of coverage (typically a plan year), a cafeteria plan participant may wish to revoke the employee’s election under the cafeteria plan for other-than-self-only (family) coverage under a group health plan (other than a flexible spending arrangement) in order to allow one or more family members to enroll in a Qualified Health Plan through a Health Insurance Exchange in the individual market.

Following enactment of Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA), this notice requests comments related to the clean vehicles provisions under §§ 25E and 30D of the Internal Revenue Code. Comments received in response to this notice will help to inform development of guidance implementing §§ 30D and 25E.

This notice requests comments on issues concerning §§ 45X and 48C, as amended or added by Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA).

Following enactment of Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA), this notice requests comments regarding the provisions of §§ 25C, 25D, 45L and 179D of the Internal Revenue Code. Comments received in response to the notice will help to inform the development of guidance implementing §§ 25C, 25D, 45L and 179D.

The notice requests comments on issues concerning §§ 45, 48, 45U, 45Y, and 48E, as amended or added by Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act (IRA).

The notice requests comments on the elective payment provisions under § 6417 and the elective credit transfer provisions under § 6418 of the Internal Revenue Code, as added by § 13801 of Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022.

This notice requests comments on issues concerning §§ 30C, 45, 45L, 45Q, 45U, 45V, 45Y, 45Z, 48, 48C, 48E, and 179D, as amended or added by Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act (IRA) relating to the prevailing wage, apprenticeship, domestic content, and energy community requirements for increased or bonus credit or deduction amounts under those sections.

The Department of the Treasury and the Internal Revenue Service are issuing this notice to modify and amplify provisions of Notice 2022–05, 2022–5 I.R.B. 457, by providing additional temporary relief from certain requirements under § 42 of the Internal Revenue Code for qualified low-income housing projects. This additional temporary relief is provided due to unavoidable labor and supply-chain disruptions delaying the construction, rehabilitation, and restoration of properties throughout the United States.