Rev. Proc. 2025-12 - Revenue Procedure 2025-12

Revenue Procedure 2025-12

SECTION 1. PURPOSE

On December 30, 2024, Revenue Procedure 2025-1 was published with an incorrect user fee for requests for tax treaty limitation of benefits determinations. I.R.B. 2025-1. This revenue procedure contains the correct user fee for requests for tax treaty limitation of benefits determinations. Rev. Proc. 2025-1 is modified.

SECTION 2. CORRECTION OF REVENUE PROCEDURE 2025-1, I.R.B. 2025-1

In Appendix A(8) of Rev. Proc. 2025-1, Tax treaty limitation of benefits, the second column incorrectly lists the user fee for requests received after February 1, 2025 as $51,900. The correct user fee for requests received after February 1, 2025 is $66,800.

SECTION 3. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS?

Rev. Proc. 2025-1 is modified.

SECTION 4. WHAT IS THE EFFECTIVE DATE OF THIS REVENUE PROCEDURE?

This revenue procedure is effective January 20, 2025.