RP-2022-35, update for list of automatic exchange relationships

Revenue Procedure 2022-35 updates and supersedes Rev. Proc. 2021-32. One country, Turkey, is added to the list of jurisdictions with which Treasury and the IRS have determined it is appropriate to have an automatic exchange relationship with respect to the information collected under Treas. Reg. §§ 1.6049-8 and 1.6049-4(b)(5).

Revenue Procedure 2022-35 will be in IRB: 2022-40, dated October 3, 2022.

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