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Applicable Percentage

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis) · 2026 edition · updated 2026-07-29 · United States

Compare the applicable percentage reported by the taxpayer on Form 8609-A, line 5, to the applicable percentage identified on the matching Form 8609, line 2. Since this applicable percentage is fixed and identified by the state agency, the applicable percentage is seldom an audit issue.

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▸Contents — IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)
IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

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