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IRS GuideWire January 19, 2024
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Issue Number: N-2024-20
Inside This Issue
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Notice 2024-20 [ [link removed] ] provides taxpayers with a list of eligible census tracts in advance of the 2023 filing season and to explain how taxpayers can identify the 11-digit census tract identifier for the location where the property is placed in service. The IRS intends to propose regulations including this information in the future, but taxpayers may rely on the notice until proposed regulations are published.
Notice 2024-20 will be in IRB: 2024-7, dated February 12, 2024.
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