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Here you'll find items of current interest — new programs, recent guidance or timely reminders.
Disaster Preparedness
September is National Preparedness Month, and the IRS reminds individuals, businesses, and tax professionals to make or update emergency plans, safeguard key documents, and know where to find IRS disaster relief resources. Taking a few steps now can make it easier to recover, apply for assistance, file insurance claims, or claim disaster-related tax benefits.
IRS online tools
The IRS encourages taxpayers to explore the growing number of secure, self-service options available on IRS.gov that can help taxpayers, businesses, and tax professionals get tax information and take action online, such as Direct Pay, IRS Individual Online Account, Business Tax Account, Tax Pro account, and other helpful online tools and resources.
Reminder for extension filers
The IRS reminds taxpayers who requested an extension to file their 2025 federal tax return that IRS Free File remains available through Oct. 15, 2026, filing deadline.
New platform for information return e-file system
The IRS reminds information return filers who currently use the Filing Information Returns Electronically (FIRE) system to prepare now for the system’s retirement and transition to the Information Returns Intake System (IRIS) before the 2027 filing season.
Interest rates for the fourth quarter of 2026
The IRS announced that interest rates will remain the same for the calendar quarter beginning Oct. 1, 2026.
Updates to FAQs about the limitation on the deduction for business interest expense
The IRS updated frequently asked questions about the limitation on the deduction for business interest expense, also known as the "section 163(j) limitation."
Treasury and IRS propose rules to protect refundable tax credits
The Department of the Treasury and the IRS issued proposed regulations to apply and clarify the federal law regarding the eligibility requirements for taxpayer-funded refundable individual income tax credits.
Simplified rollover process for retirement accounts
The Department of the Treasury and the IRS provided guidance to simplify and standardize the rollover process by issuing sample forms for direct rollovers to or from a retirement plan, as required under the SECURE 2.0 Act section 324.
Saver’s Match program
The Department of the Treasury and the IRS issued Notice 2026-48 PDF announcing an intent to propose regulations regarding the federal Saver’s Match program, which begins in 2027. The notice describes anticipated Saver’s Match rules and requests comments from the public for future proposed regulations.
New automatic process simplifies penalty relief for taxpayers
The IRS announced the new Automatic Exemption from Penalty process to provide penalty relief for taxpayers with a history of filing and paying on time, designed to simplify the process and reduce burden for those with a timely compliance history.
Protect Your Clients; Protect Yourself summer series
The IRS and Security Summit partners work together to raise awareness about data theft in the tax professional community through the launched the Protect Your Clients; Protect Yourself” campaign, a five-week series highlighting practical steps tax professionals can take to protect client data, their businesses, and themselves from evolving tax-related identity theft threats.
Offer in compromise
Eligible taxpayers may be able to resolve tax debt through an offer in compromise, an agreement between a taxpayer and the IRS that settles a tax debt for less than the full amount owed.
Need to amend your tax return?
Taxpayers who discover an error after filing a federal tax return can use the Should I file an amended return? tool within the IRS Interactive Tax Assistant to help decide if they should file an amended return to correct an error or make other changes if they already filed.
Check the status of your refund
Taxpayers who filed their federal tax returns and are expecting a refund have several options to verify the status of their refunds.
Tax Debt Help tool
The IRS launched a new online tool to help taxpayers understand and resolve tax debt. The Tax Debt Help tool provides individuals and businesses with a simple, accessible way to explore payment options and identify next steps based on their situation, making it easier for taxpayers to meet their obligations.
Updated Tax Withholding Estimator
The IRS unveiled enhancements to the IRS Tax Withholding Estimator to reflect changes to credits and deductions under the Working Families Tax Cuts.
Working Families Tax Cuts
News releases
- Treasury, IRS issue proposed regulations on eligible investments for Trump Accounts under the Working Families Tax Cuts
- Treasury, IRS issue proposed regulations on employer contributions to Trump Accounts under the Working Families Tax Cuts
- Treasury, IRS Issue Guidance on the Permanent Expansion of Paid Family and Medical Leave under the Working Families Tax Cuts
- Treasury, IRS provide safe harbor for certain contributions to Trump Accounts under the Working Families Tax Cuts
- More than half the U.S. States signed up to participate in the federal scholarship tax credit program
- Taxpayers can now view and submit Trump Account elections in their IRS Individual Account
- New Schedule 1-A and Form 1040 instructions show how taxpayers will claim important deductions
- Supplemental basic allowance for housing payments to members of the military are not taxable
- Improvements to the Adoption Tax Credit
- Treasury and IRS provide guidance regarding the contribution pilot program for Trump Accounts for eligible minors
- Transition relief for businesses reporting car loan interest
Fact sheets
- IRS updates FAQs on qualified overtime deduction
- Updates to questions and answers about the new deduction for qualified overtime compensation PDF
- Updates to frequently asked questions about educational assistance programs
- What you will need to file your taxes
- What to know about Schedule 1-A
- FAQs about general refundability and recognizing Indian tribal governments for purposes of making a special needs determination for the Adoption Tax Credit
- FAQs address the new deduction for qualified overtime compensation
- FAQs on Form 1099-K threshold
Inflation adjustments for tax year 2026
The IRS announced the tax year 2026 annual inflation adjustments for more than 60 tax provisions, including the tax rate schedules and other tax changes. Revenue Procedure 2025-32 PDF provides details about these annual adjustments.