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Working Families Tax Cuts notices

 
  • Notice 2026-28 PDF, providing guidance on the employer credit for paid family and medical leave under the Working Families Tax Cuts 
  • Notice 2026-15 PDF, Guidance to Apply Interim Safe Harbors for Purposes of Determining a Taxpayer’s Material Assistance from a Prohibited Foreign Entity; Other Prohibited Foreign Entity Guidance
  • Notice 2026-11 PDF, Interim Guidance on Additional First Year Depreciation Deduction under § 168(k)
  • Notice 2026-05 PDF, Expanded Availability of Health Savings Accounts under the One, Big, Beautiful Bill Act (OBBA)
  • Notice 2026-03 PDF, Relief from Additions to Tax under Sections 6654 and 6655 for Underpayment of Estimated Income Tax by Taxpayers Making an Election under Section 10
  • Notice 2026-01 PDF, Safe Harbor for the Credit for Carbon Oxide Sequestration under Section 45Q for Qualified Carbon Oxide Disposed of in Secure Geological Storage in Calendar Year 2025
  • Notice 2025-72 PDF, Allocation of Foreign Income Taxes Resulting from the Repeal of Section 898(c)(2); Recognition of Pretransition Gain or Loss under Section 987
  • Notice 2025-71 PDF, Interim Guidance Regarding Interest on Loans Secured by Rural or Agricultural Real Property under Section 139L of the Internal Revenue Code
  • Notice 2025-70 PDF, Request for Comments on Individual Tax Credit for Qualified Contributions to Scholarship Granting Organizations
  • Notice 2025-69 PDF, Guidance for Individual Taxpayers who received Qualified Tips or Qualified Overtime Compensation in 2025
  • Notice 2025-68 PDF, Notice of intent to issue regulations with respect to section 530A Trump accounts
  • Notice 2025-62 PDF, Relief from Certain Penalties Related to Information Reporting Required in Connection with No Tax on Tips and Overtime
  • Notice 2025-57 PDF, Transitional Guidance Regarding Returns Relating to Certain Interest on Specified Passenger Vehicle Loans Received in a Trade or Business
  • Notice 2025-55 PDF, Relief from Penalty for Failure to Deposit Remittance Excise Tax (Oct. 7, 2025)
  • Notice 2025-50 PDF, Substantial Improvement of Property in Rural Areas (Sept. 30, 2025)