Revenue Procedure 2026-30: streamlining applications for requesting letter rulings

IRS GuideWire

August 5, 2026

Issue Number: Revenue Procedure 2026-30

Inside This Issue

Revenue Procedure 2026‑30 updates the application procedures in Rev. Proc. 2026‑4 for requesting letter rulings and nonbank trustee approval letters issued by the IRS Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements Office. The modifications to Rev. Proc. 2026‑4 will streamline these application procedures by requiring that applications be submitted electronically, rather than by mail or hand delivery, on pay.gov using Form 15662.

Revenue Procedure 2026-30 will be in IRB: 2026-35, DATED: August 24, 2026.

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