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It’s Okay to Ask. Private Letter Ruling Requests

April 23, 2024 (3 min read)

A private letter ruling request is a request to the IRS by a taxpayer (an individual, business, or other entity) requesting the IRS to address, in writing, a specific tax situation that applies to the taxpayer, inquiring about its status for tax purposes or the tax effects of its acts or transactions. The procedures and user fees for obtaining a letter ruling are published annually in the first revenue procedure of each calendar year. For private letter ruling requests made in calendar year 2024, the taxpayer's written request should follow the procedures outlined in Revenue Procedure 2024-1.

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    • Individual Income Tax. IRS addresses the Federal income tax treatment of amounts paid toward the purchase of energy efficient property and improvements under Department of Energy Home Energy Rebate Programs pursuant to Sections 50121 and 50122 of the Inflation Reduction Act of 2022. Announcement 2024-19.
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