RP-2023-12: Electronic submission of Form 8940

Revenue Procedure 2023-12 has been drafted in order to modify specific language in Rev. Proc. 2023-5 to allow for the new electronic submission process of the Form 8940, Request for Miscellaneous Determination. This revenue procedure also provides a 90-day transition relief period, during which paper Form 8940 and letter applications will be accepted and processed by EO Determinations.

Revenue Procedure 2023-12 will be in IRB-2023-16, dated 4/17/2023.

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