# 2025-09981: IRS Wants to Know Where Cloud Income Actually Happens

2025-09981, Source of Income From Cloud Transactions; Hearing, is a Federal Register proposed rule from Treasury Department, Internal Revenue Service published 2025-06-03, effective Notice of public hearing on proposed rules for determining the source of income from cloud transactions for purposes of the international provisions of the Internal Revenue Code. (as of 2026-10-27).

- Canonical: https://policyrisk.com/federal-register/2025-09981
- As of: 2026-10-27
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Document number: 2025-09981
- Title: Source of Income From Cloud Transactions; Hearing
- Type: Proposed Rule
- Agencies: Treasury Department; Internal Revenue Service
- Citation: 90 FR 23494
- Published: 2025-06-03
- Effective: Notice of public hearing on proposed rules for determining the source of income from cloud transactions for purposes of the international provisions of the Internal Revenue Code.
- Comments close: not stated
- Significant: no
- Touches household money: no
- Regulation identifier numbers: 1545-BR21
- Last updated: 2026-10-27

## In one line

IRS Wants to Know Where Cloud Income Actually Happens

## Summary

The IRS is holding a public hearing on July 17, 2025, to talk about new rules for figuring out where income from cloud transactions comes from for tax purposes. This affects businesses and individuals dealing with international cloud services and could change how they report income. If you want to speak, you need to send your topic outline by June 17, or the hearing might be canceled.

## Abstract

This document provides a notice of public hearing on proposed rules for determining the source of income from cloud transactions for purposes of the international provisions of the Internal Revenue Code.

## Effects PRIA read

No economic effects identified for this document.

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## Sources
- [2025-09981 on federalregister.gov](https://www.federalregister.gov/documents/2025/06/03/2025-09981/source-of-income-from-cloud-transactions-hearing)
- [2025-09981 as published (PDF)](https://www.govinfo.gov/content/pkg/FR-2025-06-03/pdf/2025-09981.pdf)

## Related
- [Previous: 2025-09890, Updates to Pavement Regulations](https://policyrisk.com/federal-register/2025-09890)
- [Next: 2025-09983, Designation of Propionyl Chloride as a List I Chemical](https://policyrisk.com/federal-register/2025-09983)
- [All Federal Register documents](https://policyrisk.com/federal-register)

Source: PRIA, https://policyrisk.com/federal-register/2025-09981 (as of 2026-10-27).