January 4, 2022 IRS updates procedures to require electronic submission of Form 1024 exemption applications In Revenue Procedure 2022-08, the IRS has modified Revenue Procedure 2022-05 to allow exemption applications on Form 1024 to utilize the new electronic submission process on www.pay.gov. The guidance also provides a 90-day transition relief period during which the IRS will accept paper Forms 1024. | ||||