Internal Revenue Service
55 Federal Register documents from Internal Revenue Service, last 60 days.
Agency Information Collection Activities; Comment Request on Form 15254
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Agency Information Collection Activities; Comment Request Concerning Procedures for Requesting Competent Authority Assistance Under Tax Treaties
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Agency Information Collection Activities; Requesting Comment Notice of Taxpayer Statement Regarding Refund
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Guidance on Eligible Investments for Trump Accounts; Hearing
This document provides a notice of proposed rulemaking (CC- 00349938-26) published in the Federal Register on August 21, 2026. The proposed regulations provided guidance regarding eligible investments, which are the only assets in which the Trump account may be invested before the first day of the calendar year in ...
Appointment of Members of the Legal Division to the Performance Review Board, Internal Revenue Service
Appointment of Members of the Legal Division to the Performance Review Board, Internal Revenue Service
Agency Information Collection Activities; Comment Request on Foreclosure Sale Purchaser
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Agency Information Collection Activities; Comment Request on Individual Retirement Account Compliance Resolution System
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Quarterly Publication of Individuals, Who Have Chosen To Expatriate
Internal Revenue Service Advisory Council; Public Meeting
The Internal Revenue Service Advisory Council will hold a public meeting.
Agency Information Collection Activities; Comment Request on Certain Transfers of Domestic Stock or Securities by U.S. Persons to Foreign Corporations
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Agency Information Collection Activities; on Comment Request Relating to Communications Excise Tax; Prepaid Telephone Cards
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Guidance Under Section 355 Concerning Device and Active Trade or Business; Partial Withdrawal
This document partially withdraws a notice of proposed rulemaking containing proposed regulations regarding the application of the device prohibition and the active trade or business requirement for distributions of controlled corporation stock (or stock and securities) by a distributing corporation without income, ...
Agency Information Collection Activities; Requesting Comment on Qualified Contributions to a Scholarship Granting Organization Under Section 25F
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Regulations Regarding Payment of Tax by Commercially Acceptable Means
This document contains final regulations regarding the payment of tax by commercially acceptable means. The final regulations reflect changes to the law made by the Taxpayer First Act that would allow the IRS to directly accept payments of tax by credit or debit card, without having to connect taxpayers to third-party ...
Non-Applicability of Section 357(c) to Consolidated Groups
This document contains final regulations clarifying that, in the case of certain transfers between members of a consolidated group, a transferee's assumption of certain liabilities will not reduce the transferor's basis in the transferee's stock received in the transfer. These final regulations affect consolidated ...
Senior Executive Service Performance Review Board
To announce a list of senior executives who comprise a standing roster that will serve on IRS's Fiscal Year 2026 Senior Executive Service (SES) Performance Review Boards.
Agency Information Collection Activities; Comment Request on Guidance Under Section 529A: Qualified ABLE Programs.
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Premium Tax Credit
This document contains proposed regulations that would amend regulations regarding an individual taxpayer's eligibility for a premium tax credit (PTC), the computation of a PTC, and an individual's tax liability due to excess advance payments of the PTC. The proposed regulations would affect taxpayers who enroll ...
Agency Information Collection Activities; Comment Request for Qualifying Advanced Energy Project Credit-Notice 2023-18
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Agency Information Collection Activities; Comment Request on Application for United States Residency Certification
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Agency Information Collection Activities; Comment Request Relating to Lien Agreement Notice of Election of and Agreement to Special Lien
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits; Hearing Cancellation
This document cancels a public hearing on proposed regulations (REG-119882-25) published in the Federal Register on August 20, 2026. The proposed regulations would provide that the refunded portion of certain refundable Federal income tax credits available to individuals is a "Federal public benefit" under the ...
Agency Information Collection Activities; Comment Request on Consent To Extend the Time To Assess Tax Under Section 367-Gain Recognition Agreement
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Agency Information Collection Activities: Comment Request on the Burden Related to Excise Tax on Repurchase of Corporate Stock
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Agency Information Collection Activities: Comment Request on the Burden Related to Prototype SEP and SIMPLE IRA Plan Approval
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Agency Information Collection Activities; Comment Request on Treasury Decision (TD) 8686, Requirements To Ensure Collection of Section 2056A Estate Tax
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Agency Information Collection Activities; Comment Request on Form 8881
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Agency Information Collection Activities; Comment Request on Returns Regarding Payments of Interest
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Agency Information Collection Activities; Comment Request on Time and Manner of Making Certain Elections Under the Technical and Miscellaneous Revenue Act of 1988
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Agency Information Collection Activities; Comment Request on Trump Account Election(s)
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Transparency in Coverage
These final rules set forth requirements that amend the regulations under the Public Health Service Act, the Employee Retirement Income Security Act of 1974, and the Internal Revenue Code regarding price transparency reporting requirements for non- grandfathered group health plans and health insurance issuers offering ...
Agency Information Collection Activities; Comment Request on Cognitive and Psychological Research Coordinated by Statistics of Income on Behalf of All IRS Operations Functions
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Federal Scholarship Tax Credit
This document contains proposed regulations regarding the nonrefundable Federal tax credit for qualified contributions to scholarship granting organizations to fund qualified elementary and secondary school education scholarships. The proposed regulations would affect taxpayers who make such qualified contributions, ...
Federal Scholarship Tax Credit
This document contains temporary regulations that address the new nonrefundable Federal tax credit for qualified contributions to scholarship granting organizations made in 2027 and later taxable years to fund qualified elementary and secondary education scholarships. The temporary regulations implement certain ...
Agency Information Collection Activities; Comment Request on Discharge From or Subordination of Federal Lax Lien
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Agency Information Collection Activities; Comment Request on Application to Participate in the IRS Acceptance Agent Program
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Styrene Isoprene Block Copolymer; x+z=482, y=2,178.51, a=1.70
This notice of filing announces that a petition has been filed requesting that styrene isoprene block copolymer ((C<INF>8</INF>H<INF>8</INF>)<INF>x</INF>- (C<INF>5</INF>H<INF>8</INF>)<INF>y</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>z</INF>- (C<INF>33</INF>H<INF>56</INF>N<INF>4</INF>OS<INF>2</INF>)<INF>a</INF>; x+z=482, ...
Trump Accounts
This document contains proposed regulations regarding general requirements for Trump accounts, the establishment of an initial Trump account (including automatic enrollment by the Secretary of the Treasury) and qualified general contributions (including qualified stock contributions), which are a special type of ...
Trump Accounts
This document contains temporary regulations regarding general requirements for Trump accounts, the establishment of an initial Trump account (including automatic enrollment by the Secretary of the Treasury), and qualified general contributions (including qualified stock contributions), which are a special type of ...
Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs; Hearing
This document announces that the public hearing scheduled for October 15, 2026, at 10 a.m. ET, for the notice of proposed rulemaking and notice of public hearing (REG-101355-26) published in the Federal Register on August 11, 2026, has been changed to a telephonic-only hearing. These proposed regulations would provide ...
Election To Pay in Installments Tax on Gain From Certain Farmland Property
This document contains proposed regulations regarding the statutory election to pay in four equal annual installments the tax on the gain from the sale or exchange of qualified farmland property to a qualified farmer. The proposed regulations would affect taxpayers who sell or exchange qualified farmland to a ...
Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures
Open Meeting of the Taxpayer Advocacy Panel Joint Committee
An open meeting of the Taxpayer Advocacy Panel's Joint Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions to improve customer service at the Internal Revenue Service. This meeting will be held as a virtual video conference via the Microsoft Teams platform.
Estate Tax Closing Letter User Fee Update
This document contains final regulations relating to the imposition of a user fee on authorized persons requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter. The final regulations, which adopt without change the text of the proposed regulations, increase the amount of the user ...
Agency Information Collection Activities; Comment Request on Tax Return Preparer Complaint Process and Fraud or Misconduct Affidavit
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Racial Nondiscrimination in Private Schools; Hearing
This document provides a notice of public hearing on the notice of proposed rulemaking (REG-119986-25) published in the Federal Register on September 4, 2026. The proposed regulations would update existing regulations to provide that a private school is not described as an organization exempt from Federal income tax ...
Agency Information Collection Activities; Comment Request on U.S. Employment Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Allocation and Apportionment of Deductions to Foreign Source Section 951A Category Income and Deduction Eligible Income
This document contains proposed regulations related to the allocation and apportionment of deductions to foreign source section 951A category income for foreign tax credit limitation purposes and for purposes of calculating deduction eligible income. The proposed regulations would affect taxpayers that operate in ...
Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures
This document contains proposed regulations that would implement new statutory requirements for qualified opportunity funds to file information returns with the IRS and furnish statements to investors who dispose of investments in those entities and for qualified opportunity zone businesses to furnish statements to ...
Art Advisory Panel-Notice of Closed Meeting
Closed meeting of the Art Advisory Panel will be held in New York, NY or virtually via Microsoft Teams. The entire meeting will be closed.
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Acrylonitrile-butadiene Rubber; x=3,344.33, y=1,335.09, a=2.98
This notice of filing announces that a petition has been filed requesting that acrylonitrile-butadiene rubber ((C<INF>4</INF>H<INF>6</INF>)<INF>x</INF>- (C<INF>3</INF>H<INF>3</INF>N)<INF>y</INF>- (C<INF>25</INF>H<INF>44</INF>OS<INF>2</INF>)<INF>a</INF>; x=3,344.33, y=1,335.09, a=2.98), also known as "NBR," be added to ...
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Solution Styrene Butadiene Rubber; m=5,474.21, n=504.08, a=3.30
This notice of filing announces that a petition has been filed requesting that solution styrene butadiene rubber ((C<INF>4</INF>H<INF>6</INF>)<INF>m</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>n</INF>- (C<INF>25</INF>H<INF>44</INF>OS<INF>2</INF>)<INF>a</INF>; m=5,474.21, n=504.08, a=3.30), also known as "sSBR," be added ...
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Vinyl Acetate-dibutyl Maleate Copolymer in a Styrene Solution; x=6.17, y=1, s=10.94
This notice of filing announces that a petition has been filed requesting that vinyl acetate-dibutyl maleate copolymer in a styrene solution ((C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>x</INF>- (C<INF>12</INF>H<INF>20</INF>O<INF>4</INF>)<INF>y</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; x=6.17, y=1, s=10.94) ...
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Butadiene-acrylonitrile-methyl Methacrylate-styrene Copolymer; w=124.79, x=424.05, y=129.62, z=72.41
This notice of filing announces that a petition has been filed requesting that butadiene-acrylonitrile-methyl methacrylate-styrene copolymer ((C<INF>4</INF>H<INF>6</INF>)<INF>w</INF>(C<INF>3</INF>H<INF>3</INF>N)<INF>x</INF> (C<INF>8</INF>H<INF>8</INF>)<INF>y</INF>(C<INF>5</INF>H<INF>8</INF>O<INF>2</INF> )<INF>z</INF>; ...