In this week’s IRS Bulletin 2025-44, learn about new CAMT interim guidance to ease compliance and updated 2025 rules for substitute tax forms and schedules.
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The Internal Revenue Bulletin (IRB) is the authoritative instrument for announcing official rulings and procedures of the IRS and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.
ADMINISTRATIVE
Rev. Proc. 2025-27, page 646.
General Rules and Specifications for Substitute Forms and Schedules. This procedure provides guidelines and general requirements for the development, printing, and approval of the 2025 substitute tax forms. This procedure will be reproduced as the next revision of Publication 1167. Rev. Proc. 2024-33 is superseded.
INCOME TAX
Notice 2025-49, page 627.
This notice provides additional interim guidance to reduce the compliance burdens and costs associated with the application of the corporate alternative minimum tax (CAMT). Specifically, this notice provides rules for certain adjustments to adjusted financial statement income and rules for proposed applicability dates and reliance on the CAMT Proposed Regulations. R.B. 283