IRS updates FAQs about the limitation on the deduction for business interest expense

IR-2026-94, Aug. 19, 2026

WASHINGTON — The Internal Revenue Service today updated frequently asked questions about the limitation on the deduction for business interest expense. 

The frequently asked questions are incorporated into this news release by reference.

The updated FAQs are available in fact sheet FS-2026-14 PDF which revises FS-2025-09 PDF, issued in December 2025. 

More information about reliance is available on IRS.gov.