IRS Guidance

The Internal Revenue Service released Notice 2025-60, 2025 Required Amendments List for Qualified and Section 403(b) Plans.

The Treasury Department and the Internal Revenue Service have released Notice 2025-68, containing initial guidance and a request for comments on the implementation of Trump accounts under IRC Section 530A. 

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 final regulations providing guidance for employers regarding new provisions on catch-up contributions as permitted by the SECURE 2.0 Act of 2022.

The Internal Revenue Service has issued Revenue Ruling 2025-17 which contains the applicable federal rates for September 2025. 

The IRS has announced the postponement of certain tax-related deadlines for victims of West Virgina severe storms until February 26, 2026.

The Federal Emergency Management Agency issued Major Disaster Declarations on July 22, 2025, for disasters in New Mexico, Missouri, West Virginia, Kansas, Indiana, Oregon and Michigan. 

The IRS has announced the postponement of certain tax-related deadlines for victims of New Mexico storms, flooding, and landslides until February 2, 2026. 

The IRS has issued Revenue Ruling 2025-15, offering detailed guidance on how to handle federal tax withholding and reporting when retirement plan distribution checks go uncashed and must be reissued.

The IRS has announced the postponement of certain tax-related deadlines for victims of severe storms, straight-line winds, and flooding in Texas until February 2, 2026.