Revenue Procedure 2021-45 sets forth the annual inflation-adjusted items for 2022 for various provisions of the Internal Revenue Code of 1986 (Code) as amended as of November 10, 2021.  To the extent amendments to the Code are enacted for 2022 after November 10, 2021, taxpayers should consult additional guidance to determine whether these adjustments remain applicable for 2022.

Revenue Procedure 2021-45 will be in IRB:  2021-48, dated November 29, 2021.