Revenue Procedure 2026-35 sets forth inflation-adjusted items for 2027 for various Code provisions

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IRS GuideWire

November 5, 2026


Issue Number:  Revenue Procedure 2026-35

Inside This Issue


Revenue Procedure 2026-35 sets forth inflation-adjusted items for 2027 for various Code provisions as in effect on Nov. 5, 2026. The inflation adjusted items for the Code sections set forth in section 2 of this revenue procedure are generally determined by reference to § 1(f) of the Code. To the extent that amendments to the Code are enacted for 2027 after Nov. 5, 2026, taxpayers should consult additional guidance to determine whether these adjustments remain applicable for 2027.

Revenue Procedure 2026-35 will be published in IRB 2026-48, dated Nov. 23, 2026.

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