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IRS GuideWire




February 9, 2026





Issue Number:  Rev. Proc. 2026-13

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Revenue Procedure 2026-13 [ [link removed] ] sets forth the unpaid loss discount factors for the 2025 accident year for purposes of section 846 of the Internal Revenue Code.  This revenue procedure also provides the salvage discount factors for the 2025 accident year, which must be used to compute discounted estimated salvage recoverable under section 832 of the Internal Revenue Code.

R*evenue Procedure 2026-13 will be in IRB:  2026-9, dated: February 23, 2026*

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