IRA

The Internal Revenue Service has released the 2025 tax year Form 990-T, Exempt Organization Business Income Tax Return. 

The Internal Revenue Service has issued an updated Form 5330. 

The Internal Revenue Service has issued Form 4547, Trump Account Election(s), and accompanying instructions.

The Internal Revenue Service has released an updated Form 8881, Credits for Small Employer Pension Plan Startup Costs, Contributions, Auto-Enrollment, and Military Spouse Participation. 

The United States Postal Service issued a final rule effective December 24, 2025, that highlights that a postmark does not necessarily indicate the first day that the USPS had possession of the item, but rather it is often indicative of receipt at a first processing facility. 

The Internal Revenue Service is requesting comments regarding information being collected on new Form 4547, Trump Account Election(s), and new Form 8879-TA. 

The Internal Revenue Service has issued a new Publication 15-B, Employer’s Tax Guide to Fringe Benefits, for use in 2026. 

The Internal Revenue Service has released Instructions for Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments.

The Pension Benefit Guaranty Corporation has released a final rule updating the table for determining expected retirement ages for participants in pension plans undergoing distress or involuntary termination. 

The Internal Revenue Service has released updated Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information.