Interim guidance statements

An Interim guidance statement reflects the department’s current position on an issue where final guidance has not yet been published. 

Current statements are meant to provide reporting instructions to taxpayers while the department continues to review issues and adopts final interpretive guidance. Canceled statement are no longer valid and are for reference only.

Taxpayers are advised to follow the current interim guidance statements below pending final published interpretive guidance.

Current interim guidance statements:

Canceled statements

Canceled statements are no longer valid and are for reference only. 


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