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IRS GuideWire August 28, 2025

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Issue Number:  RP-2025-28

Inside This Issue
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Revenue Procedure 2025-28 [ [link removed] ] instructs taxpayers on how to make various elections, file amended returns, or change accounting methods for research or experimental expenditures as provided under section 70302 of the One, Big, Beautiful Bill Act, Public Law 119-21, 139 Stat. 72 (July 4, 2025).  It also provides transitional rules, modifies Revenue Procedure 2025-23, "List of Automatic Changes", and grants an extension of time for partnerships, S corporations, C corporations, individuals, estates and trusts, and exempt organizations to file superseding 2024 Federal income tax returns. 

 

*Revenue Procedure 2025-28 will be in IRB: 2025-38, dated: September 15, 2025*

 

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