Period of Noncompliance

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

The time period during which the taxpayer was noncompliant can be determined by comparing the dates on Form 8823, lines 8 and 9. The length of time will indicate whether the noncompliance possibly impacts more than one tax year. Line 9 will be left blank if the noncompliance had not been corrected by the time the Form 8823 was filed.

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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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