Internal Revenue Bulletin 2013-6 (PDF rendition): IRS Revenue Procedures

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing. Whole bulletin rendition: numbered items are identified below; other legal material and publisher context remain included. This is not a new standalone advance release.

Bulletin No. 201
3-6
February 4, 2013
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
INCOME TAX
T.D. 9607, page 469.
Final regulations under section 704 of the Code regarding the
application of the substantiality de minimis rule. In the interest
of sound tax administration, this rule is being made inapplica-
ble. These final regulations affect partnerships and their part-
ners.
Notice 2013–7, page 477.
This notice extends earlier guidance on the federal tax conse-
quences of payments made to or on behalf of financially dis-
tressed homeowners under programs established pursuant to
the Treasury Department’s Housing Finance Agency Innovation
Fund for the Hardest-Hit Housing Markets and the Department
of Housing and Urban Development’s Emergency Homeowners’
Loan Program. This notice also extends the earlier guidance
on the information reporting requirements for these payments.
Notice 2011–14 and Rev. Proc. 2011–55 amplified and sup-
plemented.
Rev. Proc. 2013–13, page 478.
This procedure provides an optional safe harbor method for
an individual taxpayer to use to determine the amount of de-
ductible expenses related to a qualified business use of the
taxpayer’s home. The safe harbor method is an alternative to
calculating and substantiating actual expenses for purposes of
section 280A of the Code. Section 8.02 of Rev. Proc. 87–57
modified.
EMPLOYEE PLANS
Notice 2013–2, page 473.
Weighted average interest rate update; corporate bond
indices; 30-year Treasury securities; segment rates.
This notice contains updates for the corporate bond weighted
average interest rate for plan years beginning in January 2013;
the 24-month average segment rates; the funding transitional
segment rates applicable for January 2013; and the minimum
present value transitional rates for December 2012.
ADMINISTRATIVE
Notice 2013–7, page 477.
This notice extends earlier guidance on the federal tax conse-
quences of payments made to or on behalf of financially dis-
tressed homeowners under programs established pursuant to
the Treasury Department’s Housing Finance Agency Innovation
Fund for the Hardest-Hit Housing Markets and the Department
of Housing and Urban Development’s Emergency Homeowners’
Loan Program. This notice also extends the earlier guidance
on the information reporting requirements for these payments.
Notice 2011–14 and Rev. Proc. 2011–55 amplified and sup-
plemented.
Announcement 2013–11, page 483.
This announcement contains corrections to Publication 4436,
General Rules and Specifications for Substitute Form 941,
Schedule B (Form 941), and Schedule R (Form 941).Rev.
Proc. 2012–46 corrected.
Finding Lists begin on page ii.

The IRS Mission
Provide Americ
a’s taxpayers top-quality service by helping
them understa
nd and meet their tax responsibilities and en-
force the law wi
th integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument of
the Commissioner of Internal Revenue for announcing official
rulings and procedures of the Internal Revenue Service and for
publishing Treasury Decisions, Executive Orders, Tax Conven-
tions, legislation, court decisions, and other items of general
interest. It is published weekly and may be obtained from the
Superintendent of Documents on a subscription basis. Bulletin
contents are compiled semiannually into Cumulative Bulletins,
which are sold on a single-copy basis.
It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application of
the tax laws, including all rulings that supersede, revoke, mod-
ify, or amend any of those previously published in the Bulletin.
All published rulings apply retroactively unless otherwise indi-
cated. Procedures relating solely to matters of internal man-
agement are not published; however, statements of internal
practices and procedures that affect the rights and duties of
taxpayers are published.
Revenue rulings represent the conclusions of the Service on the
application of the law to the pivotal facts stated in the revenue
ruling. In those based on positions taken in rulings to taxpayers
or technical advice to Service field offices, identifying details
and information of a confidential nature are deleted to prevent
unwarranted invasions of privacy and to comply with statutory
requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—19
86 Code.
This part i
ncludes rulings and decisions based on provisions of
the Intern
al Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions and Other Related Items, and Subpart B, Leg-
islation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury’s Office of the Assistant Secre-
tary (Enforcement).
Part IV
.—Items of General Interest.
This par
t includes notices of proposed rulemakings, disbar-
ment an
d suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The c
ontents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
For sale by the Superintendent of Documents, U.S.Government Printing Office, Washington, DC 20402.
February 4, 20132013–6 I.R.B.

Part I. Rulings
and Decisions Under the Internal Revenue Code
of 1986
Section 163.—
Interest
The Service ex
tends guidance on the federal tax
consequences
of payments made to or on behalf of
financially d
istressed homeowners under programs
established p
ursuant to the Treasury Department’s
Housing Fina
nce Agency Innovation Fund for the
Hardest-Hit
Housing Markets and the Department
of Housing an
d Urban Development’s Emergency
Homeowners’
Loan Program. Notice 2011-14 and
Rev. Proc. 20
11-55 amplified and supplemented.
SeeNotice2
013-7, page 477.
Section 164.—Taxes
The Service extends guidance on the federal tax
consequences of payments made to or on behalf of
financially distressed homeowners under programs
established pursuant to the Treasury Department’s
Housing Finance Agency Innovation Fund for the
Hardest-Hit Housing Markets and the Department
of Housing and Urban Development’s Emergency
Homeowners’ Loan Program. Notice 2011-14 and
Rev. Proc. 2011-55 amplified and supplemented.
See Notice 2013-7, page 477.
Section 704.—Partner’s
Distributive Share
26 CFR 1.704–1: Partner’s distributive share.
T.D. 9607
DEPARTMENT OF THE
TREASURY
Internal Revenue Service
26 CFR Part 1
Partner’s Distributive Share
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Final regulations.
SUMMARY: This document contains final
regulations regarding the application of the
substantiality de minimis rule. In the inter-
est of sound tax administration, this rule is
being made inapplicable. These final reg-
ulations affect partnerships and their part-
ners.
DATES:Effective Date:The final regula-
tions are effective on December 28, 2012.
Applicability Date:The final regu-
lations under §1.704–1(b)(2)(iii)(e)(1)
are applicabl
e for partnership taxable
years beginni
ng after May 19, 2008
and beginning
before December 28,
2012.The fin
al regulations under
§1.704–1(b)
(2)(iii)(e)(2)(i) are applica-
ble beginnin
g on or after December 28,
2012, and the
final regulations under
§1.704–1(b
)(2)(iii)(e)(2)(ii) are applicable
for partner
ship taxable years beginning on
or after Dec
ember 28, 2012.
FOR FURTHER INFORMATION
CONTACT: Rebecca Kahane, at (202)
622–3050 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
These final regulations contain amend-
ments to the Income Tax Regulations
(26 CFR Part 1) under section 704 of
the Internal Revenue Code (Code). On
October 25, 2011, the Treasury Depart-
ment and the IRS published a notice of
proposed rulemaking (REG–109564–10,
2011–50 I.R.B. 852 [76 FR 66011]) (the
proposed regulations) in theFederal Reg-
isterto remove the de minimis rule in
§1.704–1(b)(2)(iii)(e)(thedeminimis
partner rule). The proposed regulations
provide that the final regulations are effec-
tive on the date they are published in the
Federal Register.
The Treasury Department and the IRS
did not hold a public hearing because there
were no requests to speak at a hearing.
However, the Treasury Department and the
IRS received comments in response to the
proposed regulations.
Explanation of Provisions and
Summary of Comments
After con
sideration of the comments,
the fina
l regulations adopt the proposed
regulat
ions as modified by this Treasury
decisio
n. The comments are discussed in
this pre
amble.
1.Elimination of the current de minimis
partner rule
Commenters generally agreed that the
current de minimis partner rule is too
broad, is easi
ly abused, and/or is inconsis-
tent with soun
d tax policy. The Treasury
Department an
d the IRS agree with these
commenters t
hat the current de minimis
partner rule
should no longer be applica-
ble.
2.Alternative approaches
The preamble to the proposed regula-
tions requests comments on “how to re-
duce the burden of complying with the
substantial economic effect rules, with re-
spect to look-through partners, without di-
minishing the safeguards the rules pro-
vide.” In response to this request, some
of the commenters requested that future
guidance in regulations amend the current
de minimis partner rule, and other com-
menters suggested alternative approaches
for de minimis partners and look-through
partners. These alternative approaches are
discussed in Part 2.a through 2.e of this
preamble.
a.
Modification of current de minimis
partner rule
A commenter suggested amending the
current de minimis partner rule by provid-
ing that the de minimis partner rule applies
only if: (i) de minimis partners own less
than a specified aggregate percentage (for
example, 25 percent, 50 percent, or 80 per-
cent) of the partnership; and (ii) the part-
nership has at least two non-de minimis
partners.
b.Reasonable assumptions approach
One commenter suggested adopting
a “reasonable assumptions rule” for de
minimis partners and indirect partners.
This commenter noted that a partner-
ship must know the tax attributes of its
partners in order to determine whether a
partnership’s allocations are substantial.
However, this commenter also explained
that many partnerships are comprised of
partners that are passthrough entities and
it is difficult for these partnerships to ob-
tain information about the tax attributes
of their ultimate partners. Thus, this com-
menter recommended that the Treasury
2013–6 I.R.B.469February 4, 2013

Department and the IRS permit a part-
nership to make reasonable assumptions
about: (1) the tax attributes of any part-
ner that owns (directly, indirectly, and
through attribution) not more than a 5
percent interest in the capital or profits
of the partnership (each, a de minimis
partner); and (2) the identity and tax at-
tributes of any person that owns an interest
in the partnership indirectly through one
or more “look-through entities” (within
the meaning of §1.704–1(b)(2)(iii)(d)(2))
other than disregarded entities (each, an
indirect partner). Under this approach, if a
partnership makes reasonable inquiries re-
garding the tax attributes of all de minimis
partners and indirect partners but is un-
able to obtain the necessary information,
then the partnership would be permitted
to make reasonable assumptions about the
tax attributes of those partners, but only
if, in the aggregate, those de minimis part-
ners and indirect partners do not own more
than a 30 percent interest in the profits and
capital of the partnership.
This commenter further explained that,
provided the partnership’s assumptions
are reasonable, allocations that would be
substantial on the basis of those reason-
able assumptions would be respected even
if those assumptions later are determined
to have been incorrect. According to
this commenter, whether a partnership’s
assumptions are reasonable should be
determined based on all of the facts and
circumstances. This commenter provided
several examples of reasonable and un-
reasonable assumptions (for example, if
a partner is identifiable (by its name or
otherwise) as a charitable organization or
educational institution, it would be unrea-
sonable for a partnership to assume that
the partner is a fully taxable individual or
corporation).
Similarly, another commenter sug-
gested that the IRS establish “reasonable
presumptions” as to the tax attributes of
the owners of certain look-through entity
partners. According to this commenter,
these presumptions should be limited to
situations in which the partnership does
not know or have reason to know of the tax
attributes of the owner of the look-through
entity partner.
c.Safe harbor presumptions
Another commenter recommended that
the Treasury Department and the IRS es-
tablish safe harbor presumptions for the
tax attributes of de minimis partners that
do not qualify for the de minimis partner
rule and partners that own, directly or in-
directly, through a look-through entity, less
than 10 percent of the capital and profits of
the partnership and are allocated less than
10 percent of each partnership item. The
commenter proposed several safe harbor
presumptions regarding the relevant tax at-
tributes of such a partner based on the type
of partner (for example, if the partner is a
nonresident alien) and the type of income
the partnership earns (for example, if the
partnership earns effectively connected in-
come).
d.Deemed satisfaction of section 704(b)
in limited situations
Another commenter suggested amend-
ing the section 704(b) regulations to pro-
vide that in a limited number of situations,
the partnership would be deemed to sat-
isfy the partnership allocation regulations.
According to this commenter, deemed sat-
isfaction would apply to partnerships that
qualify, for the current tax year and all
prior tax years, as pro rata partnerships, de
minimis service partnerships, or de min-
imis partnerships with de minimis part-
ners. A partnership would be considered a
pro rata partnership if all contributions to
the partnership are cash; all items of part-
nership income, gain, loss, deduction, and
credit are allocated pro rata based on the
partners’ relative contributions; all part-
nership liabilities are shared pro rata based
on the partners’ relative contributions; and
all partnership distributions are made pro
ratabasedonthepartners’ relative contri-
butions. A partnership would qualify as a
de minimis service partnership if the part-
nership has gross receipts of $5 million or
less in each taxable year, 95 percent of the
partnership’s gross receipts is derived from
services, and all partners are individuals
who materially participate in the services
of the partnership within the meaning of
section 469(h). A partnership would be
considered a de minimis partnership with
de minimis partners if the aggregate fair
market value (net of partnership liabilities)
or tax basis of partnership property is $5
million or less at all times during the part-
nership taxable year, the partnership has
gross receipts of $5 million or less in each
taxable year, and no partner is allocated
more than 10 percent of any partnership
item.
e.Other alternative approaches
Commenters offered other alternative
approaches, including lowering the de
minimis percentage interest threshold and
the income allocation threshold; providing
a limitation or threshold on the amount
of net taxable income that is reasonably
expected to be earned by the partnership
or allocated to the de minimis partner each
year; prohibiting reliance on the de min-
imis partner rule if the partnership knows
(or has reason to know) of the relevant tax
attributes of the de minimis partner and
such attributes would cause the allocations
not to have substantial economic effect; or
promulgating separate de minimis partner
rules for large and small partnerships.
The Treasury Department and the IRS
believe that the alternative approaches to
reduce the burden of complying with the
substantial economic effect rules described
in Part 2.a through 2.e of this preamble re-
quire further consideration due to the is-
sues raised by the complexity of the sub-
stantiality rules. Although commenters
suggested that removal of the de minimis
rule without providing other administra-
tive relief would result in undue burden,
the Treasury Department and the IRS have
determined that tax administration is best
served by providing in the final regulations
that the current de minimis rule will no
longer be applicable. The Treasury De-
partment and the IRS may address alter-
native approaches in future guidance, and
will consider the comments on alternative
approaches at that time.
3.Effective/Applicability date
Whether an allocation is considered to
be substantial is generally determined at
the time the allocation becomes part of the
partnership agreement. The final regula-
tions provide that the de minimis partner
rule does not apply to allocations that be-
come part of the partnership agreement on
or after December 28, 2012.
With respect to existing allocations,
one commenter suggested that the de min-
imis partner rule was sufficiently flawed
February 4, 20134702013–6 I.R.B.

that it should be promptly removed, and
that it should not continue to apply to
allocations that became part of the part-
nership agreement prior to its removal.
The Treasury Department and the IRS
agree with this comment. Accordingly,
these final regulations are effective, and
therefore the de minimis partner rule of
§1.704–1(b)(2)(iii)(e) is no longer appli-
cable, for all partnership taxable years
beginning on or after December 28, 2012,
regardless of when the allocation became
part of the partnership agreement. Thus,
the substantiality of all partnership allo-
cations, regardless of when they became
part of the partnership agreement, must
be retested without the benefit of the de
minimis partner rule. For allocations in
existing partnership agreements, the retest
hastobeasofthefirstdayofthefirst
partnership taxable year beginning on or
after December 28, 2012.
Special Analyses
It has been determined that this Trea-
sury decision is not a significant regula-
tory action as defined in Executive Order
12866, as supplemented by Executive Or-
der 13563. Therefore, a regulatory assess-
ment is not required. It has also been deter-
mined that section 553(b) of the Adminis-
trative Procedure Act (5 U.S.C. chapter 5)
does not apply to these regulations, and be-
cause the regulation does not impose a col-
lection of information on small entities, the
Regulatory Flexibility Act (5 U.S.C. chap-
ter 6) does not apply. Pursuant to section
7805(f) of the Code, these regulations have
been submitted to the Chief Counsel for
Advocacy of the Small Business Adminis-
tration for comment on its impact on small
business, and no comments were received.
Drafting Information
The principal author of these final reg-
ulations is Michala Irons, Office of the As-
sociate Chief Counsel (Passthroughs and
Special Industries). However, other per-
sonnel from the Treasury Department and
the IRS participatedin their development.
*****
Adoption of Amendments to the
Regulations
Accordingly, 26 CFR part 1 is amended
as follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.704–1(b)(2)(iii)(e)is
revised to read as follows:
Section 1.704–1 Partner’s distributive
share.
*****
(b) * * *
(2) * * *
(iii) * * *
(e) De minimis rule—(1)Partnership
taxable years beginning after May 19,
2008 and beginning before December 28,
2012. Except as provided in paragraph
(b)(2)(iii)(e)(2) of this section, for
purposes of applying this paragraph
(b)(2)(iii), for partnership taxable years
beginning after May 19, 2008 and
beginning before December 28, 2012, the
tax attributes of de minimis partners need
not be taken into account. For purposes
of this paragraph (b)(2)(iii)(e)(1), a de
minimis partner is any partner, including
a look-through entity that owns, directly
or indirectly, less than 10 percent of the
capital and profits of a partnership, and
who is allocated less than 10 percent of
each partnership item of income, gain,
loss, deduction, and credit. See paragraph
(b)(2)(iii)(d)(6)ofthissectionforthe
definition of indirect ownership.
(2)Nonapplicability of de minimis rule.
(i)Allocations that become part of the
partnership agreement on or after Decem-
ber 28, 2012. Paragraph (b)(2)(iii)(e)(1)
of this section does not apply to alloca-
tions that become part of the partnership
agreement on or after December 28, 2012.
(ii)Retest for allocations that become
part of the partnership agreement prior to
December 28, 2012. If the de minimis
partner rule of paragraph (b)(2)(iii)(e)(1)
of this section was relied upon in testing
the substantiality of allocations that be-
came part of the partnership agreement be-
fore December 28, 2012, such allocations
must be retested on the first day of the first
partnership taxable year beginning on or
after December 28, 2012, without regard to
paragraph (b)(2)(iii)(e)(1)ofthissection.
*****
Steven T. Miller,
Deputy Commissioner for
Services and Enforcement.
Approved December 19, 2012.
Mark J. Mazur,
Assistant Secretary
oftheTreasury(TaxPolicy).
(Filed by the Office of the Federal Register on December 21,
2012, 4:15 p.m., and published in the issue of the Federal
Register for December 28, 2012, 77 F.R. 76380)
Section 6041.—Information
at Source
The Service extends guidance on the informa-
tion reporting requirements for payments made to
or on behalf of financially distressed homeowners
under programs established pursuant to the Treasury
Department’s Housing Finance Agency Innovation
Fund for the Hardest-Hit Housing Markets and the
Department of Housing and Urban Development’s
Emergency Homeowners’ Loan Program. Notice
2011-14 and Rev. Proc. 2011-55 amplified and
supplemented. See Notice 2013-7, page 477.
Section 6050H.—Returns
Relating to Mortgage
Interest R
eceived in Trade
or Busines
s From Individuals
The Servic
e extends guidance on the informa-
tion repor
ting requirements for payments made to
or on behal
f of financially distressed homeowners
under prog
rams established pursuant to the Treasury
Departme
nt’s Housing Finance Agency Innovation
Fund for t
he Hardest-Hit Housing Markets and the
Departme
nt of Housing and Urban Development’s
Emergenc
y Homeowners’ Loan Program. Notice
2011-14 a
nd Rev. Proc. 2011-55 amplified and
supplem
ented. See Notice 2013-7, page 477.
Section 6721.—Failure to
File Correct Information
Returns
The Service extends guidance on the informa-
tion reporting requirements for payments made to
or on behalf of financially distressed homeowners
under programs established pursuant to the Treasury
Department’s Housing Finance Agency Innovation
Fund for the Hardest-Hit Housing Markets and the
Department of Housing and Urban Development’s
Emergency Homeowners’ Loan Program. Notice
2011-14 and Rev. Proc. 2011-55 amplified and
supplemented. See Notice 2013-7, page 477.
2013–6 I.R.B.471February 4, 2013

Section 6722.—Failure
to Furnish Correct Payee
Statements
The Service ex
tends guidance on the informa-
tion reportin
g requirements for payments made to
or on behalf of financially distressed homeowners
under programs established pursuant to the Treasury
Department’s Housing Finance Agency Innovation
Fund for the Hardest-Hit Housing Markets and the
Department of Housing and Urban Development’s
Emergency Homeowners’ Loan Program. Notice
2011-14 and Rev. Proc. 2011-55 amplified and
supplemented. See Notice 2013-7, page 477.
February 4, 20134722013–6 I.R.B.

Part III. Administrative, Procedural, and Miscellaneous
Update for Weighted Average
Interest Rates, Yield Curves,
and Segment Rates
Notice 2013–2
This notice provides guidance as to the
corporate bond weighted average interest
rate and the permissible range of interest
rates specified under § 412(b)(5)(B)(ii)(II)
of the Internal Revenue Code as in ef-
fect for plan years beginning before 2008.
It also provides guidance on the cor-
porate bond monthly yield curve (and
the corresponding spot segment rates),
and the 24-month average segment rates
under § 430(h)(2). In addition, this no-
tice provides guidance as to the interest
rate on 30-year Treasury securities un-
der § 417(e)(3)(A)(ii)(II) as in effect for
plan years beginning before 2008, the
30-year Treasury weighted average rate
under § 431(c)(6)(E)(ii)(I), and the min-
imum present value segment rates under
§ 417(e)(3)(D) as in effect for plan years
beginning after 2007. These rates reflect
certain changes implemented by the Mov-
ing Ahead for Progress in the 21st Century
Act, Public Law 112–141 (MAP–21).
MAP–21 provides that for purposes of
§ 430(h)(2), the segment rates are limited
by the applicable maximum percentage or
the applicable minimum percentage based
on the average of segment rates over a 25
year period.
CORPORATE BOND WEIGHTED
AVERAGE INTEREST RATE
Sections412(b)(5)(B)(ii)and
412(l)(7)(C)(i) provide that the interest
rates used to calculate current liability
and to determine the required contribution
under § 412(l) for plan years beginning
in 2004 through 2007 must be within a
permissible range based on the weighted
average of the rates of interest on amounts
invested conservatively in long term in-
vestment grade corporate bonds during the
4-year period ending on the last day before
the beginning of the plan year.
Notice 2004–34, 2004–1 C.B. 848, pro-
vides guidelines for determining the cor-
porate bond weighted average interest rate
and the resulting permissible range of in-
terest rates used to calculate current liabil-
ity. That notice establishes that the corpo-
rate bond weighted average is based on the
monthly composite corporate bond rate de-
rived from designated corporate bond in-
dices. The methodology for determining
the monthly composite corporate bond rate
as set forth in Notice 2004–34 continues to
apply in determining that rate. See Notice
2006–75, 2006–2 C.B. 366.
The composite corporate bond rate for
December 2012 is 3.98 percent. Pursuant
to Notice 2004–34, the Service has de-
termined this rate as the average of the
monthly yields for the included corporate
bond indices for that month.
The following corporate bond weighted
average interest rate was determined for
plan years beginning in the month shown
below.
For Plan Years
Beginning inPermissible Range
MonthYear
Corporate
Bond Weighted
Average90%to100%
January2013
5.014.515.01
YIELD CURVE AND SEGMENT
RATES
Generally, except for certain plans
under sections 104 and 105 of the Pen-
sion Protection Act of 2006, § 430 of
the Code specifies the minimum funding
requirements that apply to single em-
ployer plans pursuant to § 412. Section
430(h)(2) specifies the interest rates that
must be used to determine a plan’s target
normal cost and funding target. Under
this provision, present value is generally
determined using three 24-month average
interest rates (“segment rates”), each of
which applies to cash flows during speci-
fied periods. To the extent provided under
§ 430(h)(2)(C)(iv), these segment rates are
adjusted by the applicable percentage of
the 25-year average segment rates for the
period ending September 30 of the year
preceding the calendar year in which the
plan year begins. However, an election
may be made under § 430(h)(2)(D)(ii) to
use the monthly yield curve in place of the
segment rates.
Notice 2007–81, 2007–2 C.B. 899,
provides guidelines for determining the
monthly corporate bond yield curve, and
the 24-month average corporate bond
segment rates used to compute the tar-
get normal cost and the funding target.
Pursuant to Notice 2007–81, the monthly
corporate bond yield curve derived from
December 2012 data is in Table I at the end
of this notice. The spot first, second, and
third segment rates for the month of De-
cember 2012 are, respectively, 1.00, 3.57,
and 4.77. The three 24-month average
corporate bond segment rates applicable
for January 2013, without adjustment by
the applicable percentage of the 25-year
average segment rates, are as follows:
2
4-MonthSegmentRatesWithoutAdjustmentby25-YearAverageSegmentRates
First
Segment
Second
Segment
Third
Segment
1.624.40
5.45
2013–6 I.R.B.473February 4, 2013

For plan years beginning in 2012, the
24-month average segment rates deter-
mined under § 430(h)(2)(C)(iv) must be
not less than 90% nor greater than 110%
of the 25-year average segment rates. Pur-
suant to Notice 2012–55, 2012–36 I.R.B.
332, the first, second, and third 25-year
segment rates applicable for plan years
beginning in 2012 are 6.15, 7.61, and
8.35, respectively. Therefore, for plan
years beginning in 2012, the three adjusted
24-month average corporate bond segment
rates applicable for January 2013, taking
into account the applicable percentage of
the 25-year average segment rates, are as
follows:
Adjusted 24-Month Average Segment Rates,
U
singApplicablePercentageof25-YearAverageSegmentRates
Applicable
Month
For Plan
Years
Beginning
in
First
Segment
Second
Segment
Third
Segment
January 20132012
5.546.857.52
The 25-year average segment rates for
the period ending September 30, 2012
have not been determined yet. The Ser-
vice will issue additional guidance on the
January 2013 adjusted 24-month average
segment rates applicable for plan years
beginning in 2013 when those 25-year
average segment rates are determined.
30-YEAR TREASURY SECURITIES
INTEREST RATES
Section 417(e)(3)(A)(ii)(II) (prior to
amendment by PPA) defines the appli-
cable interest rate, which must be used
for purposes of determining the minimum
present value of a participant’s benefit
under § 417(e)(1) and (2), as the annual
rate of interest on 30-year Treasury se-
curities for the month before the date
of distribution or such other time as the
Secretary may by regulations prescribe.
Section 1.417(e)–1(d)(3) of the Income
Tax Regulations provides that the applica-
bleinterestrateforamonthistheannual
rate of interest on 30-year Treasury secu-
rities as specified by the Commissioner
for that month in revenue rulings, notices
or other guidance published in the Internal
Revenue Bulletin.
The rate of interest on 30-year Treasury
securities for December 2012 is 2.88 per-
cent. The Service has determined this rate
as the average of the daily determinations
of yield on the 30-year Treasury bond ma-
turing in November 2042.
Generally for plan years beginning
after 2007, § 431 specifies the mini-
mum funding requirements that apply to
multiemployer plans pursuant to § 412.
Section 431(c)(6)(B) specifies a minimum
amount for the full-funding limitation
described in section 431(c)(6)(A), based
on the plan’s current liability. Section
431(c)(6)(E)(ii)(I) provides that the inter-
est rate used to calculate current liability
for this purpose must be no more than 5
percent above and no more than 10 percent
below the weighted average of the rates of
interest on 30-year Treasury securities dur-
ing the four-year period ending on the last
day before the beginning of the plan year.
Notice 88–73, 1988–2 C.B. 383, provides
guidelines for determining the weighted
average interest rate. The following rates
were determined for plan years beginning
in the month shown below.
For Plan Years
Beginning inPermissible Range
MonthYear
30-Year
Treasury
Weighted
Average90%to105%
January20133.603.243.78
MINIMUM PRESENT VALUE
SEGMENT RATES
In general, the applicable interest rates
under § 417(e)(3)(D) are segment rates
computed without regard to a 24-month
average. For plan years beginning in
2008 through 2011, the applicable interest
rates are the monthly spot segment rates
blended with the applicable rate under
§ 417(e)(3)(A)(ii)(II) as in effect for plan
years beginning in 2007. Notice 2007–81
provides guidelines for determining the
minimum present value segment rates.
Pursuant to that notice, the minimum
present value transitional segment rates
determined for December 2012, taking
into account the December 2012 30-year
Treasury rate of 2.88 stated above, are as
follows:
February 4, 20134742013–6 I.R.B.

For Plan
Years
Beginning in
First
Segment
Second
Segment
Third
Segment
20111.383.434.39
20121.00
3.57
4.77
20131.00
3.57
4.77
DRAFTING INFORMATION
The principal author of this notice is
Tony Montanaro of the Employee Plans,
Tax Exempt and Government Entities Di-
vision. Mr. Montanaro may be e-mailed at
RetirementPlanQuestions@irs.gov.
2013–6 I.R.B.475February 4, 2013

Table I
Monthly Yield Curve for December 2012
Derived from December 2012 Data
Maturity YieldMaturity YieldMaturity YieldMaturity YieldMaturity Yield
0.5
0.32
20.5
4.47
40.5
4.81
60.5
4.93
80.5
4.99
1.0
0.53
21.04.4941.04.8161.04.9381.04.99
1.5
0.72
21.54.5041.5
4.82
61.5
4.93
81.5
4.99
2.00.8722.0
4.51
42.04.8262.04.9482.0
5.00
2.5
0.98
22.54.5342.5
4.82
62.5
4.94
82.55.00
3.01.0823.04.5443.04.8363.04.9483.05.00
3.5
1.18
23.54.5543.5
4.83
63.5
4.94
83.55.00
4.01.2924.0
4.56
44.04.8464.04.9484.0
5.00
4.5
1.42
24.54.5744.5
4.84
64.54.9584.55.00
5.01.5625.04.5845.0
4.84
65.04.9585.05.00
5.5
1.72
25.54.5945.54.8565.54.9585.55.00
6.01.8926.04.6046.04.8566.04.9586.05.00
6.5
2.07
26.5
4.61
46.54.8566.54.9586.55.01
7.02.2627.04.6247.04.8667.0
4.95
87.0
5.01
7.5
2.44
27.5
4.63
47.5
4.86
67.5
4.96
87.55.01
8.02.6328.04.6448.04.8668.04.9688.0
5.01
8.5
2.80
28.54.6548.5
4.87
68.5
4.96
88.55.01
9.02.9729.04.6649.04.8769.04.9689.05.01
9.5
3.12
29.5
4.67
49.5
4.87
69.5
4.96
89.55.01
10.03.2730.04.68
50.0
4.8870.04.9690.0
5.01
10.5
3.41
30.5
4.68
50.5
4.88
70.5
4.97
90.55.01
11.0
3.53
31.04.69
51.0
4.8871.04.9791.0
5.01
11.53.6531.5
4.70
51.5
4.89
71.5
4.97
91.55.01
12.03.7532.04.7152.04.8972.04.9792.05.02
12.5
3.84
32.5
4.71
52.5
4.89
72.5
4.97
92.55.02
13.03.9333.04.72
53.0
4.8973.04.9793.0
5.02
13.5
4.00
33.5
4.73
53.5
4.90
73.5
4.97
93.55.02
14.04.0734.04.74
54.0
4.9074.04.9894.0
5.02
14.5
4.12
34.5
4.74
54.5
4.90
74.5
4.98
94.55.02
15.04.1735.04.7555.04.9075.04.9895.05.02
15.5
4.22
35.54.7555.5
4.91
75.5
4.98
95.55.02
16.04.2636.04.76
56.0
4.9176.04.9896.0
5.02
16.5
4.29
36.5
4.77
56.5
4.91
76.5
4.98
96.55.02
17.04.3237.04.77
57.0
4.9177.04.9897.0
5.02
17.54.3537.5
4.78
57.5
4.92
77.5
4.98
97.55.02
18.04.3838.04.7858.04.9278.04.9998.05.03
18.5
4.40
38.5
4.79
58.5
4.92
78.5
4.99
98.55.03
19.04.4239.04.79
59.0
4.9279.04.9999.0
5.03
19.5
4.44
39.5
4.80
59.5
4.93
79.5
4.99
99.55.03
20.04.4640.04.8060.04.9380.04.99100.0
5.03
February 4, 20134762013–6 I.R.B.

Extension of Guidance
in Notice 2011–14 and
Rev. Proc. 2011–55 for
Participants in the HFA
Hardest Hit Fund, the
Emergency Homeowners’
Loan Program, and
Substantially Similar State
Programs
Notice 2013–7
PURPOSE
This notice amplifies Notice 2011–14,
2011–11 I.R.B. 544, by extending through
taxable year 2015 the safe harbor method
for computing a homeowner’s deduction
for payments made on a home mortgage.
This notice also amplifies Notice 2011–14
by extending through calendar year 2015
the relief for mortgage servicers and state
housing finance agencies (State HFAs)
from penalties relating to information
reporting, and by advising the Depart-
ment of Housing and Urban Development
(HUD) that it may rely on Notice 2011–14
through calendar year 2015 to report to
homeowners and the Internal Revenue
Service the payments it makes to mortgage
servicers. In addition, this notice amplifies
Notice 2011–14 by revising the safe har-
bor method for computing a homeowner’s
deduction because of the extension of the
deduction for mortgage insurance premi-
ums that was enacted by section 204 of the
American Taxpayer Relief Act of 2012,
Pub. L. No. 112–240, 126 Stat. 2313
(ATRA).
This notice also amplifies Rev. Proc.
2011–55, 2011–47 I.R.B. 793, by extend-
ing its scope and effective date through cal-
endar year 2015.
Finally, this notice supplements Notice
2011–14 and Rev. Proc. 2011–55 by
updating the list of housing programs to
which Notice 2011–14 and Rev. Proc.
2011–55 apply.
BACKGROUND
Notice 2011–14 provides guidance on
the federal income tax consequences of,
and information reporting obligations for,
payments made to or on behalf of finan-
cially distressed homeowners under (1)
programs designed by State HFAs (State
Programs) with funds allocated from the
Treasury Department’s Housing Finance
Agency Innovation Fund for the Hard-
est-Hit Housing Markets (HFA Hardest
Hit Fund), and (2) HUD’s Emergency
Homeowners’ Loan Program (EHLP) and
any existing state program that is substan-
tially similar to the EHLP and is eligible
to administer an allocation of funds from
the EHLP (the substantially similar state
programs, or SSSPs).
The Appendix in Notice 2011–14 lists
all of the State Programs that, as of the
date Notice 2011–14 was released, the
Treasury Department had approved for
funding from the HFA Hardest Hit Fund.
Subsequent to the publication of Notice
2011–14, the Treasury Department con-
tinues to approve funding for additional
State Programs. An updated list of State
Programs for which the Treasury De-
partment approves funding is available
atwww.treasury.gov/HHF.Allofthese
programs are covered by Notice 2011–14,
Rev. Proc. 2011–55, and this notice.
For taxable years 2010, 2011, and 2012,
Notice 2011–14 provides a safe harbor
method for determining the amount that
a homeowner may deduct on his or her
federal income tax return. Under the safe
harbor method, a homeowner may deduct
the sum of all payments the homeowner
actually makes during a taxable year to
the mortgage servicer, HUD, or the State
HFA on the home mortgage, but not in
excess of the sum of the amounts shown
on Form 1098 in box 1 (Mortgage inter-
est received), box 4 (Mortgage insurance
premiums) for years 2010 and 2011 only,
and box 5 (real property taxes). This safe
harbor method of computing the home-
owner’s deduction applies for a taxable
year if (1) the homeowner meets the re-
quirements of §§ 163 and 164 to deduct all
of the mortgage interest on the loan and all
of the real property taxes on the principal
residence, and (2) the homeowner partici-
pates in a State Program described in the
Appendix to Notice 2011–14 in which the
program payments could be used to pay
interest on the home mortgage, or in the
EHLP or an SSSP.
Section 204(a) of ATRA provides that
§ 163(h)(3)(E)(iv)(I) of the Internal Rev-
enue Code is amended by striking Decem-
ber 31, 2011, and inserting in its place De-
cember 31, 2013. The effect of this amend-
ment is to extend the deduction for quali-
fied mortgage insurance premiums paid or
accrued in, or properly allocable to, years
2012 and 2013.
Notice 2011–14 provides that the Ser-
vice will not assert penalties under §§ 6721
and 6722 of the Code against a mort-
gage servicer that reports on Forms 1098,
Mortgage Interest Statement, payments
received under a State Program, the EHLP,
or an SSSP during calendar years 2011 or
2012 if the servicer notifies homeowners
that the amounts reported on the Forms
1098 are overstated because they include
government subsidy payments.
Notice 2011–14 also provides that the
Service will not assert penalties under
§§ 6721 and 6722 against any State HFA
for failing to file and furnish Forms 1098
for calendar years 2011 and 2012 if the
State HFA provides each homeowner and
the IRS a statement setting forth (1) the
homeowner’s name and taxpayer identifi-
cation number (TIN), and (2) the amount
of payments the State HFA made to a
mortgage servicer under the State Program
or the SSSP during that year (separately
stating the amount the State HFA paid and
the amount the homeowner paid). The
statement the State HFA provides to the
IRS must be a single statement that sepa-
rately lists the names, TINs, and relevant
payment amounts for each homeowner.
For calendar years 2011 and 2012, No-
tice 2011–14 advises HUD to provide each
homeowner and the IRS a statement set-
ting forth (1) the homeowner’s name and
TIN, and (2) the amount of payments HUD
made to the mortgage servicer under the
EHLP during that year (separately stating
the amount HUD paid and the amount the
homeowner paid). The statement HUD
provides to the IRS should be a single
statement that separately lists the names,
TINs, and relevant payment amounts for
each homeowner.
Rev. Proc. 2011–55 modifies Notice
2011–14 to specify the IRS office to which
State HFAs and HUD should send the
statement required by Notice 2011–14,
and provides that State HFAs and HUD
may, at their option, use Form 1098–MA,
Mortgage Assistance Payments,topro-
vide the information required by Notice
2011–14. Rev. Proc. 2011–55 is effec-
tive for calendar years 2011 and 2012
and applies to (1) State HFAs that make
payments to mortgage servicers under a
State Program or an SSSP, and (2) HUD
2013–6 I.R.B.477February 4, 2013

for payments made to mortgage servicers
under the EHLP.
APPLICATION
Income Tax Consequences to Homeowners
For taxable years 2010 through 2015,
a homeowner may deduct on his or her
Federal income tax return the lesser of—
•The sum of all payments on the home
mortgage that the homeowner actually
makes during a taxable year to the
mortgage servicer, HUD, or the State
HFA; and
•The sum of amounts shown on Form
1098 for mortgage interest received,
real property taxes, and (for years
2010 through 2013 only) mortgage
insurance premiums. (For Forms 1098
issued for 2010 and 2011, mortgage
servicers report these amounts in Box
4 (Mortgage insurance premiums). On
Form 1098 for 2012, Box 4 is unla-
beled, but, pursuant to instructions,
mortgage servicers should again report
these amounts in Box 4.)
This safe harbor method of computing the
homeowner’s deduction applies for a tax-
able year if (1) the homeowner meets the
requirements of §§ 163 and 164 to deduct
all of the mortgage interest on the loan and
all of the real property taxes on the princi-
pal residence, and (2) the homeowner par-
ticipates in a State Program in which the
program payments could be used to pay in-
terest on the home mortgage, or the EHLP
or an SSSP.
Information Reporting Obligations
The Service will not assert penalties un-
der §§ 6721 and 6722 against a mortgage
servicer that reports on Forms 1098 pay-
ments received under a State Program, the
EHLP, or an SSSP during calendar years
2011 through 2015 if the servicer notifies
homeowners that the amounts reported on
the Form 1098 are overstated because they
include government subsidy payments.
The Service will not assert penalties un-
der §§ 6721 and 6722 against any State
HFA for failing to file and furnish Forms
1098 for calendar years 2011 through 2015
if the State HFA provides each homeowner
and the IRS a statement setting forth (1)
the homeowner’s name and TIN, and (2)
the amount of payments the State HFA
made to the mortgage servicer under the
State Program or the SSSP during that year
(separately stating the amount the State
HFA paid and the amount the homeowner
paid). Except as provided in Rev. Proc.
2011–55 regarding use of Form 1098–MA,
the statement the State HFA provides to the
IRS must be a single statement that sepa-
rately lists the names, TINs, and relevant
payment amounts for each homeowner.
In addition, for calendar years 2011
through 2015, HUD should provide each
homeowner and the IRS a statement set-
ting forth (1) the homeowner’s name and
TIN, and (2) the amount of payments HUD
made to the mortgage servicer under the
EHLP during that year (separately stating
the amount HUD paid and the amount the
homeowner paid). Except as provided in
Rev. Proc. 2011–55, the statement HUD
provides to the IRS should be a single
statement that separately lists the names,
TINs, and relevant payment amounts for
each homeowner.
For calendar years 2011 through 2015,
State HFAs and HUD may, at their op-
tion, use Form 1098–MA in accordance
with Rev. Proc. 2011–55 to provide the
information described in Notice 2011–14
instead of filing a single statement for the
calendar year.
State Programs
The State Programs to which No-
tice 2011–14, Rev. Proc. 2011–55,
and this notice apply are listed at
www.treasury.gov/HHF. This list includes
all of the State Programs that appeared
in the Appendix to Notice 2011–14 as
well as any additional programs that the
Treasury Department has approved for
funding from the HFA Hardest Hit Fund.
EFFECT ON OTHER DOCUMENTS
(1) Notice 2011–14 is amplified by ex-
tending the guidance relating to (a) the
safe harbor method for computing a home-
owner’s deduction for payments made on
a home mortgage through the taxable year
2015, and (b) information reporting for
those payments through the calendar year
2015. Notice 2011–14 also is amplified
by revising the safe harbor method for
computing a homeowner’s deduction to in-
clude mortgage insurance premiums paid
or accrued for years 2012 and 2013.
(2) Rev. Proc. 2011–55 is amplified
by extending its scope and effective date
through calendar year 2015.
(3) Notice 2011–14 and Rev. Proc.
2011–55 are supplemented by identifying
additional State Programs to which the no-
tice and revenue procedure apply.
DRAFTING INFORMATION
The principal author of this notice is
Shareen S. Pflanz of the Office of Asso-
ciate Chief Counsel (Income Tax & Ac-
counting). For further information regard-
ing this notice, contact Shareen S. Pflanz
at (202) 622–4920 (not a toll-free call).
26 CFR 601.105: Examination of returns and claims
for refund, credit, or abatement; determination of
correct tax liability.
(Also Part 1, § 280A.)
Rev. Proc. 2013–13
SECTION 1. PURPOSE
This revenue procedure provides an
optional safe harbor method that individ-
ual taxpayers may use to determine the
amount of deductible expenses attribut-
able to certain business use of a residence
during the taxable year. This safe harbor
method is an alternative to the calculation,
allocation, and substantiation of actual
expenses for purposes of satisfying the
requirements of § 280A of the Internal
Revenue Code. This revenue procedure is
effective for taxable years beginning on or
after January 1, 2013.
SECTION 2. BACKGROUND
.01 Section 280A(a) generally disal-
lows any deduction for expenses related
to a dwelling unit that is used as a resi-
dence by the taxpayer during the taxable
year. However, § 280A(c)(1) through (4)
allow a deduction for expenses related to
certain business or rental use of a dwelling
unit, subject to the deduction limitation in
§ 280A(c)(5).
.02 Section 280A(c)(1) permits a tax-
payer to deduct expenses that are alloca-
ble to a portion of the dwelling unit that is
exclusively used on a regular basis (A) as
the taxpayer’s principal place of business
foranytradeorbusiness,(B)asaplaceto
meet with the taxpayer’s patients, clients,
February 4, 20134782013–6 I.R.B.

or customers in the normal course of the
taxpayer’s trade or business, or (C) in the
case of a separate structure that is not at-
tached to the dwelling unit, in connection
with the taxpayer’s trade or business.
.03 Section 280A(c)(2) permits a tax-
payer to deduct expenses that are allocable
to space within the dwelling unit used on
a regular basis for the storage of inventory
or product samples held for use in the tax-
payer’s trade or business of selling prod-
ucts at retail or wholesale, if the dwelling
unit is the sole fixed location of the trade
or business.
.04 Section 280A(c)(3) permits a tax-
payer to deduct expenses that are attribut-
able to the rental of the dwelling unit or a
portion of the dwelling unit.
.05 Section 280A(c)(4) permits a tax-
payer to deduct expenses that are alloca-
ble to the portion of the dwelling unit used
on a regular basis in the taxpayer’s trade
or business of providing day care for chil-
dren, for individuals who have attained age
65, or for individuals who are physically
or mentally incapable of caring for them-
selves.
.06 Section 280A(c)(5) limits the
deductibility of expenses that relate to
a use of a dwelling unit described in
§ 280A(c)(1) through (4) to the gross in-
come derived from that use for the taxable
year reduced by (1) the deductions allo-
cable to the use that are allowable for the
taxable year whether or not the unit is
used as described in § 280A(c)(1) through
(4) (for example, deductions for qualified
residence interest, property taxes, and ca-
sualty losses); and (2) the allowable trade
or business expenses that are not alloca-
ble to the use of the dwelling unit for the
taxable year (for example, advertising,
wages, and supplies).
.07 The Internal Revenue Service (Ser-
vice) and the Treasury Department recog-
nize that the calculation, allocation, and
substantiation of allowable deductions at-
tributable to the use of a portion of the
taxpayer’s residence for business purposes
can be complex and burdensome for small
business owners. Accordingly, the Ser-
vice and the Treasury Department are pro-
viding this optional safe harbor method to
reduce the administrative, recordkeeping,
and compliance burdens of determining
the allowable deduction for certain busi-
ness use of a residence under § 280A. Un-
der this safe harbor method, taxpayers de-
termine their allowable deduction for busi-
ness use of a residence by multiplying a
prescribed rate by the square footage of the
portion of the taxpayer’s residence that is
used for business purposes.
SECTION 3. SCOPE AND
DEFINITIONS
.01In general. This revenue proce-
dure applies to a taxpayer who is an in-
dividual and who elects the safe harbor
method provided by this revenue proce-
dure to determine the deduction allowable
under § 280A for the taxpayer’s qualified
business use of a home for the taxable year.
.02Qualified business use. For pur-
poses of this revenue procedure, “qualified
business use” means (1) business use that
satisfies the requirements of § 280A(c)(1),
(2) business storage use that satisfies the
requirements of § 280A(c)(2), or (3) day
care services use that satisfies the require-
ments of § 280A(c)(4).
.03Home. For purposes of this rev-
enue procedure, “home” means a dwelling
unit used by the taxpayer during the
taxable year as a residence, as defined
in §§ 280A(d) and (f)(1), including a
dwelling unit leased by a taxpayer. How-
ever, only a dwelling unit that is § 1250
property (generally depreciable real prop-
erty) and MACRS property (generally
defined in § 1.168(b)–1(a)(2) as tangible,
depreciable property subject to § 168 that
is placed in service after December 31,
1986) qualifies as a home for purposes of
this revenue procedure.
SECTION 4. APPLICATION
.01Computation of the safe harbor
amount.
(1) A taxpayer determines the amount
of deductible expenses for a qualified busi-
ness use of the home for the taxable year
under the safe harbor method by multiply-
ing the allowable square footage by the
prescribed rate.
(2) The allowable square footage is the
portion of a home used in a qualified busi-
ness use of the home, but not to exceed 300
square feet.
(3) The prescribed rate is $5.00. The
Service and the Treasury Department may
update this rate from time to time as war-
ranted.
(4) This safe harbor method is an al-
ternative to the calculation and allocation
of actual expenses otherwise required by
§ 280A. Accordingly, except as provided
in section 4.04 of this revenue procedure,
a taxpayer electing the safe harbor method
for a taxable year cannot deduct any actual
expenses related to the qualified business
use of that home for that taxable year.
.02Reimbursement or other expense al-
lowance arrangement. The safe harbor
method provided by this revenue proce-
dure does not apply to an employee with
a home office if the employee receives ad-
vances, allowances, or reimbursements for
expenses related to the qualified business
use of the employee’s home under a reim-
bursement or other expense allowance ar-
rangement (as defined in § 1.62–2) with his
or her employer.
.03Year-by-year determination.Atax-
payer may elect from taxable year to tax-
able year whether to use the safe harbor
method or to calculate and substantiate ac-
tual expenses for purposes of § 280A. A
taxpayer elects the safe harbor method by
using the method to compute the deduction
for the qualified business use of a home on
his or her timely filed, original federal in-
come tax return for the taxable year. An
election for any taxable year, once made,
is irrevocable. A change from using the
safe harbor method in one year to actual
expenses in a succeeding taxable year, or
vice-versa, is not a change in method of ac-
counting and does not require the consent
of the Commissioner.
.04Otherwise allowable deductions re-
lated to the home. A taxpayer who item-
izes deductions and uses the safe harbor
method for a taxable year may deduct, to
the extent allowed by the Code and regula-
tions, any expense related to the home that
is deductible without regard to whether
there is a qualified business use of the
home for that taxableyear (for example,
deductions for qualified residence inter-
est, property taxes, and casualty losses).
Taxpayers using the safe harbor method
deduct these expenses as itemized deduc-
tions on Form 1040, Schedule A, and can-
not deduct any portion of these expenses
from the gross income derived from the
qualified business use of the home, either
for purposes of determining the net income
derived from the business or for purposes
of determining the gross income limita-
tion provided in section 4.08(2) of this rev-
2013–6 I.R.B.479February 4, 2013

enue procedure. However, taxpayers with
a qualified business use of a home who
also have a rental use of the same home un-
der § 280A(c)(3) must allocate a portion of
the expenses described in this section 4.04
to the rental use to the extent required un-
der § 280A and any regulations thereunder.
.05Business deductions unrelated to
qualified business use of a home.Atax-
payer using the safe harbor method for a
taxable year may deduct, to the extent al-
lowed by the Code and regulations, any
trade or business expenses unrelated to the
qualified business use of the home for that
taxable year (for example, expenses for ad-
vertising, wages, and supplies).
.06Depreciation for a taxable year in
which the safe harbor method is used.A
taxpayer using the safe harbor method for
a taxable year cannot deduct any depreci-
ation (including any additional first-year
depreciation) or § 179 expense for the por-
tion of the home that is used in a qualified
business use of the home for that taxable
year. The depreciation deduction allow-
able for that portion of the home for that
taxable year is deemed to be zero.
.07Depreciation for a subsequent tax-
able year in which actual expenses are
used.
(1) Use of optional depreciation table.
If a taxpayer uses the safe harbor method
for a taxable year and calculates and sub-
stantiates actual expenses for purposes of
§ 280A for any subsequent taxable year,
the taxpayer must calculate the deprecia-
tion deduction allowable in the subsequent
year for the portion of the home that is used
in a qualified business use of the home by
using the appropriate optional depreciation
table applicable for the property, regard-
less of whether the taxpayer used an op-
tional depreciation table for the property
in its placed-in-service year. The optional
depreciation tables for MACRS property
are provided in the annual IRS Publica-
tion 946,How To Depreciate Property.For
purposes of this section 4.07, the appro-
priate optional depreciation table is based
on the depreciation system, depreciation
method, recovery period, and convention
applicable to the § 1250 property in its
placed-in-service year.
(2) Computation of the depreciation
deduction allowable. A taxpayer de-
scribed in section 4.07(1) of this revenue
procedure computes the allowable depre-
ciation deduction for a subsequent year
by multiplying the remaining adjusted
depreciable basis (as determined under
§ 1.168(k)–1(d)(2)(i)) allocable to the
portion of the home used in a qualified
business use by the annual depreciation
rate for the applicable year specified in the
appropriate optional depreciation table.
Furthermore, the applicable year is the
year that corresponds with the current tax-
able year based on the placed-in-service
year of the property.
.08Limitations.
(1) Taxpayers using this safe harbor
method to compute their deduction must
continue to satisfy all requirements of
§ 280A for determining their eligibility
to claim a deduction. For example, a
taxpayer may claim a deduction for a busi-
ness use described in § 280A(c)(1) for a
portion of a residence only if that portion
is exclusively used on a regular basis for
business purposes. As a further example, a
taxpayer who is an employee may deduct
expenses attributable to a business use of a
residence described in § 280A(c)(1) only
if that use is for the convenience of the
taxpayer’s employer.
(2) The amount of the deduction com-
puted using the safe harbor method pro-
vided by this revenue procedure cannot ex-
ceed the gross income derived from the
qualified business use of the home for the
taxable year reduced by the business de-
ductions described in section 4.05 of this
revenue procedure (deductions unrelated
to the qualified business use of a home).
Any amount in excess of this gross income
limitation is disallowed and may not be
carried over and claimed as a deduction in
any other taxable year.
(3) A taxpayer who uses the safe har-
bor method provided by this revenue pro-
cedure for a taxable year may not deduct
in that taxable year any disallowed amount
carried over from a prior taxable year dur-
ing which the taxpayer calculated and sub-
stantiated actual expenses for purposes of
§ 280A. A taxpayer who calculated and
substantiated actual expenses for purposes
of § 280A in a prior taxable year and whose
deduction was limited by the gross income
limitation in § 280A(c)(5) may deduct the
disallowed amount, subject to all other ap-
plicable restrictions, in the next succeeding
taxable year in which the taxpayer calcu-
lates and substantiates actual expenses for
purposes of § 280A.
(4) For purposes of determining the
allowable square footage under section
4.01(2) of this revenue procedure, a tax-
payer with a qualified business use of a
home for a portion of the taxable year (for
example, a seasonal business or a business
that begins during the taxable year), or a
taxpayer who changes the square footage
for a qualified business use of a home
during the taxable year (for example, an
increase or decrease in the square footage),
must determine the average of the monthly
allowable square footage for the taxable
year. In determining the average monthly
allowable square footage, no more than
300 square feet may be taken into account
for any one month, and a taxpayer shall
only be treated as having a qualified busi-
ness use of a home in a month in which the
taxpayer had 15 or more days of a qualified
business use of the home. For example,
a taxpayer who files federal income tax
returns on a calendar year basis, begins
using 400 square feet of his or her home
for a qualified business use on July 20,
and continues that use until the end of the
taxable year, has an average monthly al-
lowable square footage of 125 square feet
(300 square feet for each month August
through December divided by the number
of months in the taxable year ((300 + 300
+ 300 + 300 + 300)/12)).
(5) Taxpayers sharing a home (for ex-
ample, roommates or spouses, regardless
of filing status), if otherwise eligible, may
each use the safe harbor method provided
by this revenue procedure, but not for a
qualified business use of the same portion
of the home. For example, a husband and
wife, if otherwise eligible and regardless
of filing status, may each use the safe har-
bor method for a qualified business use of
the same home for up to 300 square feet of
different portions of the home.
(6) A taxpayer who has more than one
qualified business use of the same home
for a taxable year and who elects the safe
harbor method must use the safe harbor
method for each qualified business use of
the home. However, a taxpayer who has
a qualified business use of a home and a
rental use for purposes of § 280A(c)(3) of
the same home cannot use the safe harbor
method for the rental use. A taxpayer who
has more than one qualified business use
of the same home for a taxable year is lim-
ited to a maximum of 300 square feet. If a
taxpayer who has more than one qualified
February 4, 20134802013–6 I.R.B.

business use of the same home for the tax-
able year uses more than 300 square feet,
then the taxpayer must allocate the square
footage among the qualified business uses
of the home. The taxpayer may allocate
the square footage in any reasonable man-
ner, but the taxpayer may not allocate more
square footage to a qualified business use
of a home than is actually used in that qual-
ified business use of the home.
(7) A taxpayer with qualified business
uses of more than one home for a taxable
year may use the safe harbor method for
only one home for that taxable year. How-
ever, the taxpayer, if otherwise eligible,
may calculate and substantiate actual ex-
penses for purposes of § 280A for the busi-
ness use of any other homes for that tax-
able year.
.09Examples.The following examples
illustrate the application of sections 4.01
through 4.08 of this revenue procedure.
Example 1.A, a barber, is a sole proprietor who
uses a room in his residence regularly and exclusively
to meet with customers in the normal course of his
trade or business throughout 2013.Adetermines that
the room is 350 square feet and has a cost basis of
$10,000.Aplaced the room in service in January
2013.Adepreciates the room under § 168 as non-
residential real property using the optional depreci-
ation table that corresponds with the general depre-
ciation system, the straight-line method of deprecia-
tion, a 39-year recovery period, and the mid-month
convention. During 2013,Aearns $9,000 of gross in-
come from the business and pays the following busi-
ness expenses:
Supplies
$1,500
Advertising800
Professional fees300
Magazines/Subscriptions700
Postage
1
00
Total
$3,400
Aalso pays the following expenses related to his home in 2013:
Mortgage interest
$10,000
Real property taxes3,000
Homeowners’ insurance
1,500
Utilities2,400
Repairs9
00
Total
$17,800
Fo
r 2013,Aelects the safe harbor method pro-
vided by this revenue procedure. As provided in sec-
tion 4.01 of this revenue procedure,Adetermines the
am
ount of his deduction for the qualified business use
of his home is $1,500 (300 sq. ft. X $5.00). As
provided in section 4.04 of this revenue procedure,
Ad
educts his mortgage interest ($10,000), and real
property taxes ($3,000) as itemized deductions on his
federal income tax return (Schedule A of Form 1040).
A
s provided in section 4.05 of this revenue procedure,
Adeducts his ordinary and necessary business ex-
penses that are unrelated to the qualified business use
o
f his home ($3,400) as trade or business expenses
(Schedule C of Form 1040) to the extent otherwise
allowed by the Code and regulations.
A
s provided in section 4.01(4) of this revenue
procedure,Amay not deduct any portion of the ac-
tual expenses related to the qualified business use
of his home for 2013 (homeowners’ insurance, utili-
ties, and repairs). As provided in section 4.06 of this
revenue procedure,Amay not deduct any deprecia-
tion for the room on his federal income tax return for
2013, and the depreciation deduction allowable for
the room for 2013 is deemed to be zero. Accord-
ingly,A’s adjusted depreciable basis in the room as
of December 31, 2013, is $10,000. The gross income
limitation in section 4.08(2) of this revenue procedure
does not limitA’s deduction for the qualified business
use of the home because the amount of the deduction,
$1,500, does not exceed the gross income derived by
Afrom the qualified business use of his home for the
taxable year reduced by the business deductions de-
scribed in section 4.05 of this revenue procedure, or
$5
,600 ($9,000 gross income - $3,400 of business de-
ductions).
For 2014,Adoes not elect the safe harbor method
an
d instead calculates and substantiates actual ex-
penses for purposes of § 280A. Pursuant to section
4.07 of this revenue procedure,Amust use the ap-
pr
opriate optional depreciation table for determining
the depreciation deduction allowable for the room
for 2014. The appropriate optional depreciation ta-
b
le provides that the depreciation rate for year two
is 2.564%. Accordingly,Adeducts depreciation for
the room on his federal income tax return for 2014 in
t
he amount of $256.40 ($10,000 X .02564). Conse-
quently,A’s adjusted depreciable basis in the room
as of December 31, 2014, is reduced to $9,743.60
(
$10,000 - $256.40).
Example 2.B, an architect, is a sole proprietor
who uses a room in her residence regularly and ex-
clusively to meet with clients in the normal course
of her trade or business throughout 2013.Bdeter-
mines that the room is 300 square feet and has a cost
basis of $10,000.Bplaced the room in service in
January 2010. For 2010, 2011, and 2012,Bdepre-
ciates the room as nonresidential real property under
the general depreciation system of § 168(a), using the
straight-line method of depreciation, a 39-year recov-
ery period, and the mid-month convention, but does
not use the optional depreciation table. The adjusted
depreciable basis of the room as of December 31,
2012, is $9,241.45.
For 2013,Belects the safe harbor method pro-
vided by this revenue procedure. Pursuant to section
4.06 of this revenue procedure,Bdoes not deduct any
de
preciation for the room on her federal income tax
return for 2013, and the depreciation deduction allow-
able for the room for 2013 is deemed to be zero. Ac-
co
rdingly,
B’s adjusted depreciable basis in the room
as of December 31, 2013, is $9,241.45.
For 2014,Bresumes calculating and substantiat-
in
g actual expenses for purposes of § 280A. Pursuant
to section 4.07 of this revenue procedure,Bmust use
the appropriate optional depreciation table for deter-
m
ining the depreciation deduction allowable for the
room for 2014 becauseBused the safe harbor method
provided by this revenue procedure for a prior taxable
y
ear. In 2014, the room has been placed in service by
Bfor five years. The appropriate optional deprecia-
tion table provides that the depreciation rate for year
f
ive is 2.564%. Accordingly,Bdeducts depreciation
for the room on her federal income tax return for 2014
in the amount of $256.40 ($10,000 X .02564). Con-
sequently,B’s adjusted depreciable basis in the room
as of December 31, 2014, is reduced to $8,985.05
($9,241.45 - $256.40).
SECTION 5. EFFECT ON OTHER
DOCUMENTS
Section 8.02 of Rev. Proc. 87–57,
1987–2 C.B. 687, is modified to read as
follows:
.02 The optional depreciation tables
specify schedules of annual depreciation
rates to be applied to the unadjusted basis
(or, if applicable, to the remaining adjusted
2013–6 I.R.B.481February 4, 2013

depreciable basis as determined under
§ 1.168(k)–1(d)(2)(i) of the Income Tax
Regulations) of property in each taxable
year. If a taxpayer uses a table to compute
the annual depreciation allowance for any
item of property, the taxpayer must use
the table to compute the annual depreci-
ation allowances for the entire recovery
period of such property, except as oth-
erwise expressly provided by the Code,
the regulations under the Code, or other
guidance published in the Internal Rev-
enue Bulletin. Further, a taxpayer may not
continue to use the table if there are any
adjustments to the basis of the property
for reasons other than (1) depreciation
allowed or allowable, or (2) an addition
or an improvement to such property that
is subject to depreciation as a separate
item of property. Use of the tables in this
revenue procedure to compute deprecia-
tion allowances does not require the filing
of any notice with the Internal Revenue
Service.
Taxpayers use the appropriate table
for any property based on the deprecia-
tion system, the applicable depreciation
method, the applicable recovery period,
and the applicableconvention. The ta-
bles list the percentage depreciation rates
to be applied to the unadjusted basis (or,
if applicable, to the remaining adjusted
depreciable basis as determined under
§ 1.168(k)–1(d)(2)(i)) of property in each
taxable year.
In Tables 1–5, for the general depre-
ciation system, the listed depreciation
rates reflect the 200 percent declining
balance method switching to the straight
line method for property with applicable
recovery periods of 3, 5, 7, or 10 years and
the 150 percent declining balance method
switchingtothestraightlinemethodfor
property with applicable recovery periods
of 15 or 20 years.
SECTION 6. EFFECTIVE DATE
This revenue procedure is effective
for taxable years beginning on or after
January 1, 2013.
SECTION 7. REQUEST FOR
COMMENTS
The Service and the Treasury Depart-
ment request comments on all aspects of
this revenue procedure.
Comments should be submitted in writ-
ing on or before April 15, 2013, and should
include a reference to Rev. Proc. 2013–13.
Submissions should be sent to:
Internal Revenue Service
Attn: CC:PA:LPD:PR
(Rev. Proc. 2013–13), Room 5203
P.O. Box 7604
Ben Franklin Station
Washington, DC 20044
Submissions also may be hand de-
livered Monday through Friday between
the hours of 8 a.m. and 4 p.m. to
CC:PA:LPD:PR (Rev. Proc. 2013–13),
Courier’s Desk, Internal Revenue Service,
1111 Constitution Avenue, N.W., Wash-
ington, DC. Alternatively, comments may
be submitted electronically directly to
the IRS via the following e-mail address:
Notice.comments@irscounsel.treas.gov.
Please include “Rev. Proc. 2013–13” in
the subject line of any electronic commu-
nication. All comments will be available
for public inspection and copying.
SECTION 8. DRAFTING
INFORMATION
The principal author of this revenue
procedure is Christopher W. Call of the
Office of Associate Chief Counsel (In-
come Tax & Accounting). For further
information regarding this revenue proce-
dure, contact Christopher W. Call at (202)
622–4970 (not a toll-free call).
February 4, 20134822013–6 I.R.B.

Part IV. Items o
fGeneralInterest
Corrections t
o Publication
4436, General
Rules and
Specificatio
ns for Substitute
Form 941, Sch
edule B (Form
941), and Sch
edule R (Form
941).
Announceme
nt 2013–11
The followi
ng announcement lists cor-
rections to
Publication 4436,General
Rules and Sp
ecifications for Substitute
Form 941, S
chedule B (Form 941), and
Schedule R
(Form 941).Rev.Proc.
2012–46, 2012
–50 I.R.B. 673, is cor-
rected.
Correction:
Section 1.2
— “What’s New, # 11, Draft
Forms”, cur
rently reads:
“Draft Form
s are no longer available on
the IRS.gov
website.”
It should re
ad:
“Draft form
s can be found at:
http://www
.irs.gov/app/picklist/draftTax-
Forms.html
and can be used to develop
interim for
mats until the forms are final-
ized.”
Correction:
Section 1.7 — “
Reproducible Copies of
Forms # 02, By m
ail — to:”, currently
reads:
“Northrop Gru
mman Information Systems
7555 Colshir
eDrive
McLean, VA 22
102”
It should rea
d:
“National T
echnical Information Service
5301 Shawne
eRoad
Alexandria
, VA 22312”
2013–6 I.R.B.483February 4, 2013

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the ef-
fect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is be-
ingextendedtoapplytoavariationofthe
fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that the
same principle also applies to B, the earlier
ruling is amplified. (Compare withmodi-
fied,below).
Clarifiedis used in those instances
where the language in a prior ruling is be-
ing made clear because the language has
caused, or may cause, some confusion.
It is not used where a position in a prior
ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modifiedis used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
withamplifiedandclarified, above).
Obsoleteddescribes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used in
a ruling that lists previously published rul-
ings that are obsoleted because of changes
in laws or regulations. A ruling may also
be obsoleted because the substance has
been included in regulations subsequently
adopted.
Revokeddescribes situations where the
position in the previously published ruling
is not correct and the correct position is
beingstatedinanewruling.
Supersededdescribes a situation where
the new ruling does nothing more than re-
state the substance and situation of a previ-
ously published ruling (or rulings). Thus,
the term is used to republish under the
1986 Code and regulations the same po-
sition published under the 1939 Code and
regulations. The term is also used when
it is desired to republish in a single rul-
ing a series of situations, names, etc., that
were previously published over a period of
time in separate rulings. If the new rul-
ing does more than restate the substance
of a prior ruling, a combination of terms
is used. For example,modifiedandsu-
persededdescribes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is self
contained. In this case, the previously pub-
lished ruling is first modified and then, as
modified, is superseded.
Supplementedis used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names in
subsequent rulings. After the original rul-
ing has been supplemented several times, a
new ruling may be published that includes
the list in the original ruling and the ad-
ditions, and supersedes all prior rulings in
the series.
Suspendedis used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of cases
in litigation, or the outcome of a Service
study.
Abbreviations
The fol
lowing abbreviations in current use
and for
merly used will appear in material
publis
hedintheBulletin.
A—Individual.
Acq.—A
cquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank
.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cu
mulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Coo
perative.
Ct.D.—Court Decision.
CY—County.
D—Decede
nt.
DC—Dummy Corporation.
DE—Donee.
Del. Order
—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Emp
loyer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduc
iary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Fo
reign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Fed
eral Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grante
e.
GP—General Partner.
GR—Grantor.
IC—Insura
nce Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited
Partner.
LR—Lessor.
M—Minor.
Nonacq.—No
nacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Persona
l Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Pa
rtnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Re
al Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsi
diary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target
Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Trans
feree.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpay
er.
TR—Trust.
TT—Trustee.
U.S.C.—Uni
ted States Code.
X—Corporation.
Y—Corporation.
Z—Corporat
ion.
February 4, 2013i2013–6 I.R.B.

Numerical Finding List
1
Bulletins 2013–1 through 2013–6
Announcements:
2013-1, 2013-1 I.R.B.251
2013-2, 2013-2 I.R.B.271
2013-3, 2013-2 I.R.B.271
2013-4, 2013-4 I.R.B.440
2013-5, 2013-3 I.R.B.306
2013-6, 2013-3 I.R.B.307
2013-7, 2013-3 I.R.B.308
2013-8, 2013-4 I.R.B.440
2013-9, 2013-4 I.R.B.441
2013-10, 2013-3 I.R.B.311
2013-11, 2013-6 I.R.B.483
Notices:
2013-1, 2013-3 I.R.B.281
2013-2, 2013-6 I.R.B.473
2013-7, 2013-6 I.R.B.477
Proposed Regulations:
REG-141066-09, 2013-3 I.R.B.289
REG-122707-12, 2013-5 I.R.B.450
Revenue Procedures:
2013-1, 2013-1 I.R.B.1
2013-2, 2013-1 I.R.B.92
2013-3, 2013-1 I.R.B.113
2013-4, 2013-1 I.R.B.126
2013-5, 2013-1 I.R.B.170
2013-6, 2013-1 I.R.B.198
2013-7, 2013-1 I.R.B.233
2013-8, 2013-1 I.R.B.237
2013-9, 2013-2 I.R.B.255
2013-10, 2013-2 I.R.B.267
2013-11, 2013-2 I.R.B.269
2013-12, 2013-4 I.R.B.313
2013-13, 2013-6 I.R.B.478
2013-14, 2013-3 I.R.B.283
2013-15, 2013-5 I.R.B.444
Revenue Rulings:
2013-1, 2013-2 I.R.B.252
Treasury Decisions:
9603, 2013-3 I.R.B.273
9607, 2013-6 I.R.B.469
9608, 2013-3 I.R.B.274
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2012–27 through 2012–52 is in Internal Revenue Bulletin
2012–52, dated December 27, 2012.
2013–6 I.R.B.iiFebruary 4, 2013

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2013–1 through 2013–6
Notices:
2011-14
Amplified and supplemented by
Notice 2013-7, 2013-6 I.R.B.477
2012-60
Superseded by
Notice 2013-1, 2013-3 I.R.B.281
Proposed Regulations:
REG-140668-07
Corrected by
Ann. 2013-6, 2013-3 I.R.B.307
Revenue Procedures:
87-57
Modified by
Rev. Proc. 2013-13, 2013-6 I.R.B.478
2004-66
Modified and superseded by
Rev. Proc. 2013-11, 2013-2 I.R.B.269
2008-35
Modified and superseded by
Rev. Proc. 2013-14, 2013-3 I.R.B.283
2008-50
Modified and superseded by
Rev. Proc. 2013-12, 2013-4 I.R.B.313
2011-49
Modified by
Rev. Proc. 2013-6, 2013-1 I.R.B.198
2011-52
Modified and partly superseded by
Rev. Proc. 2013-15, 2013-5 I.R.B.444
2011-55
Amplified and supplemented by
Notice 2013-7, 2013-6 I.R.B.477
2012-1
Superseded by
Rev. Proc. 2013-1, 2013-1 I.R.B.1
2012-2
Superseded by
Rev. Proc. 2013-2, 2013-1 I.R.B.92
2012-3
Superseded by
Rev. Proc. 2013-3, 2013-1 I.R.B.113
2012-4
Superseded by
Rev. Proc. 2013-4, 2013-1 I.R.B.126
Revenue Procedures— Continued:
2012-5
Superseded by
Rev. Proc. 2013-5, 2013-1 I.R.B.170
2012-6
Superseded by
Rev. Proc. 2013-6, 2013-1 I.R.B.198
2012-7
Superseded by
Rev. Proc. 2013-7, 2013-1 I.R.B.233
2012-8
Superseded by
Rev. Proc. 2013-8, 2013-1 I.R.B.237
2012-9
Superseded by
Rev. Proc. 2013-9, 2013-2 I.R.B.255
2012-10
Superseded by
Rev. Proc. 2013-10, 2013-2 I.R.B.267
2012-30
Corrected and clarified by
Ann. 2013-3, 2013-2 I.R.B.271
Updated by
Ann. 2013-10, 2013-3 I.R.B.311
2012-46
Corrected by
Ann. 2013-11, 2013-6 I.R.B.483
2013-1
Corrected by
Ann. 2013-9, 2013-4 I.R.B.441
Treasury Decisions:
9564
Corrected by
Ann. 2013-4, 2013-4 I.R.B.440
Amended by
Ann. 2013-7, 2013-3 I.R.B.308
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2012–27 through 2012–52 is in Internal Revenue Bulletin 2012–52, dated December 27,
2012.
February 4, 2013iii2013–6 I.R.B.

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