IRS

The Internal Revenue Service has released a draft 2025 tax year Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs).

The Internal Revenue Service has announced the postponement of certain tax-related deadlines for North Dakota and South Dakota victims of severe storms and flooding.

The Internal Revenue Service has issued an updated draft Form 5330, Return of Excise Taxes Related to Employee Benefit Plans. 

The Federal Emergency Management Agency issued Major Disaster Declarations on October 22, 2025, for disasters in Alaska, North Dakota, Nebraska, and the Leech Lake Band of Ojibwe. 

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

The Internal Revenue Service has provided reporting relief from the requirement to include a code “Y” on a 2025 Form 1099-R when reporting qualified charitable distributions from an IRA.

The Internal Revenue Service has issued Revenue Ruling 2025-21 which contains the applicable federal rates for November 2025. 

The Internal Revenue Service has released 2025 Form 945, Annual Return of Withheld Federal Income Tax, and correlating instructions.

The Internal Revenue Service has issued final regulations implementing catch-up contribution requirements introduced by the SECURE 2.0 Act of 2022. 

The IRS has issued a draft 2026 Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments.