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Part III

Administrative, Procedural, and Miscellaneous

26 CFR 601.602: Tax forms and instructions. (Also Part I, §§ 1, 23, 24, 32, 36B, 42, 45R, 55, 59, 62, 63, 125, 132(f), 135, 137, 146, 147, 148, 152, 179, 179D, 199A, 213, 220, 221, 448, 461, 512, 513, 642, 831, 877, 877A, 911, 1274A, 2010, 2032A, 2503, 2523, 4161, 4261, 4611, 6033, 6039F, 6323, 6334, 6601, 6651, 6652, 6695, 6698, 6699, 6721, 6722, 7345, 7430, 7702B, 9831; 1.148-5.)

Rev. Proc. 2024-40

Table of Contents SECTION 1. PURPOSE SECTION 2. 2025 ADJUSTED ITEMS Code Section1 .01 Tax Rate Tables ........................................................................................ 1(j)(2) (A)-(E) .02 Unearned Income of Minor Children Subject to the “Kiddie Tax” ........................... 1(g) .03 Maximum Capital Gains Rate .................................................................................. 1(h) .04 Adoption Credit ........................................................................................................... 23 .05 Child Tax Credit ........................................................................................................... 24 .06 Earned Income Credit ................................................................................................. 32 .07 Refundable Credit for Coverage Under a Qualified Health Plan .............. 36B(f)(2)(B) .08 Rehabilitation Expenditures Treated as Separate New Building ......................... 42(e)

1 Unless otherwise specified, all references to “section” or “§” are to provisions of the Internal Revenue Code (Code).