RP-2025-06: Changes in annual accounting periods

Revenue Procedure 2025-06 provides the exclusive procedures for certain applicable entities, as defined in § 6417(d)(1)(A) of the Internal Revenue Code and the regulations thereunder that are not required to file either a federal income tax return under § 6011 or an annual information return under § 6033(a), but previously filed a Form 990-T solely to make an elective payment election under § 6417, to change their annual accounting period.

Revenue Procedure 2025-06 will be in IRB: 2025-6, dated 2/3/2025.

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