IRS

Regulatory and Legislative

IRS Posts 2025 Publication 970

The Internal Revenue Service has posted the 2025 tax year version of Publication 970, Tax Benefits for Education. 

February 06 2026

Regulatory and Legislative

IRS Posts 2025 Form 990-T Instructions

The Internal Revenue Service has posted the 2025 tax year Instructions for Form 990-T, Exempt Organization Business Income Tax Return (and Proxy Tax Under Section 6033(e)).

February 05 2026

Regulatory and Legislative

IRS Announces Deadline Relief for Montana Storm Victims

The Internal Revenue Service has announced the postponement of certain tax-related deadlines for victims of severe storms and flooding in several areas of Montana until May 1, 2026. 

February 04 2026

Regulatory and Legislative

Retirement Plan Disaster Assistance May Be Available for Several States

The Federal Emergency Management Agency issued Major Disaster Declarations on January 23 and January 24 for several states relative to winter storms.

January 28 2026

Regulatory and Legislative

IRS Extends Deadline for IRA SECURE 2.0 Amendments

The Internal Revenue Service has issued Notice 2026-09, extending the deadline to complete amendments under the SECURE 2.0 Act for individual retirement arrangements.

January 26 2026

Regulatory and Legislative

IRS Posts 2025 Publication 590-B

The Internal Revenue Service has released the 2025 tax year Publications 590-B, Distributions from Individual Retirement Arrangements.

January 23 2026

Regulatory and Legislative

IRS Posts 2025 Draft Form 990-T Instructions

The Internal Revenue Service has posted 2025 draft tax year Instructions for Form 990-T, Exempt Organization Business Income Tax Return (and Proxy Tax Under Section 6033(e)). 

January 20 2026

Regulatory and Legislative

IRS Provides Safe Harbor Guidance on Distribution Notices

The Internal Revenue Services (IRS) has issued Notice 2026-13.

January 19 2026

Regulatory and Legislative

IRS Posts Form 8881, Used by Employers to Claim Certain Small Plan Credits

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

January 19 2026

Regulatory and Legislative

IRS Announces Applicable Federal Rates for February

The Internal Revenue Service has issued Revenue Ruling 2026-03 which contains the applicable federal rates (AFR) for February 2026.

January 19 2026