IRS Corrects Guidance on Solar and Wind Facilities

Correction to Revenue Procedure 2023-27, I.R.B. 2023-35

This document contains corrections to Revenue Procedure 2023-27, as published on Monday, August 28, 2023 (I.R.B. 2023-35, 655). In particular, this announcement corrects the following administrative items.

Correction 1:

In Section 10.01, In general, Section 10.02, Documentation and attestation requirements, and Section 12.01, In general, a citation incorrectly appears as §1.48-1(k). The correct citation is §1.48(e)-1(k).

Correction 2:

In Section 10.02(4), a citation incorrectly appears as §1.48(e)-1(e)(4). The correct citation is §1.48(e)-1(e)(6).

Correction 3:

In Section 12.02, Reduction in Increased Energy Percentage, a citation incorrectly appears as §48(e)(2)(B). The correct citation is §48(e)(1)(B).

Correction 4:

In Section 13.02, Additional Selection Criteria, a citation incorrectly appears as §1.48(e)-1(m)(v). The correct citation is §1.48(e)-1(m)(5).