Page 1

.

Part III

Administrative, Procedural, and Miscellaneous

26 CFR 601.602: Tax forms and instructions. (Also Part I, §§ 1, 23, 24, 32, 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, 529A, 642, 831, 877, 877A, 911, 1274A, 2032A, 2503, 2523, 2801, 4161, 4261, 4611, 6033, 6039F, 6323, 6334, 6601, 6651, 6652, 6695, 6698, 6699, 6721, 6722, 6726, 7345, 7430, 7702B, 9831; 1.148-5.)

Rev. Proc. 2025-32

Table of Contents SECTION 1. PURPOSE SECTION 2. CHANGES SECTION 3. MODIFICATION OF REV. PROC. 2024-40 SECTION 4. 2026 ADJUSTED ITEMS Code Section1 .01 Tax Rate Tables ................................................................................ 1(j)(2) (A)-(D)

1 Unless otherwise specified, all references to "section" or "§" are to provisions of the Internal Revenue Code.

loading…

Page 1

Official source

.

Part III

Administrative, Procedural, and Miscellaneous

26 CFR 601.602: Tax forms and instructions. (Also Part I, §§ 1, 23, 24, 32, 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, 529A, 642, 831, 877, 877A, 911, 1274A, 2032A, 2503, 2523, 2801, 4161, 4261, 4611, 6033, 6039F, 6323, 6334, 6601, 6651, 6652, 6695, 6698, 6699, 6721, 6722, 6726, 7345, 7430, 7702B, 9831; 1.148-5.)

Rev. Proc. 2025-32

Table of Contents SECTION 1. PURPOSE SECTION 2. CHANGES SECTION 3. MODIFICATION OF REV. PROC. 2024-40 SECTION 4. 2026 ADJUSTED ITEMS Code Section1 .01 Tax Rate Tables ................................................................................ 1(j)(2) (A)-(D)

1 Unless otherwise specified, all references to "section" or "§" are to provisions of the Internal Revenue Code.