IRS Pronouncements--2026

Small Business Taxes & Management^TM--Copyright 2026, A/N Group, Inc.

Note. The list below contains a synopses of revenue rulings, revenue procedures, notices, announcements and regulations beginning with those issued January 1, 2026. Please note. Revenue Rulings, Procedures, etc. are not always released in strict numerical order. For a similar listing for prior years, go to:

IRS Pronouncements--2025
IRS Pronouncements--2024
IRS Pronouncements--2023
IRS Pronouncements--2022
IRS Pronouncements--2021
IRS Pronouncements--2020
IRS Pronouncements--2019
IRS Pronouncements--2018
IRS Pronouncements--2017
IRS Pronouncements--2016
IRS Pronouncements--2015
IRS Pronouncements--2014
IRS Pronouncements--2013
IRS Pronouncements--2012
IRS Pronouncements--2011
IRS Pronouncements--2010
IRS Pronouncements--2009
IRS Pronouncements--2008
IRS Pronouncements--2007
IRS Pronouncements--2006
IRS Pronouncements--2005
IRS Pronouncements--2004
IRS Pronouncements--2003
IRS Pronouncements--2002
IRS Pronouncements--2001
IRS Pronouncements--2000

We've included the IRB (Internal Revenue Bulletin) reference so you can find the full text on the IRS web site. We've tried to make the list as searchable as possible while keeping the descriptions short. Use the "find-in-page" or "find" feature of your browser (CTRL-F) to search this list. Be sure to try variations of keywords such as "activities" as well as "activity"; "depreciation" as well as "depreciate". The Applicable Federal Rate and interest rates on over- and underpayments are updated on our IRS Interest Rates page.

Notes.

• The list below includes pronouncements for the first 4 bulletins of 2026.

• Entries for each section are in the order they appear in the bulletins.

• Go to our Abbreviations page for details on any abbreviations.

• Quick link to Individual Bulletins for 2026

• If you know the number, you can access a PDF file of any recent Revenue Ruling, Revenue Procedure, or Notice at the IRS Web site directly. Simply paste the appropriate link below into your browser and enter the desired ruling, procedure, or notice number instead of the xx.

For Revenue Rulings-- www.irs.gov/pub/irs-drop/rr-26-xx.pdf
For Revenue Procedures-- www.irs.gov/pub/irs-drop/rp-26-xx.pdf
For Notices-- www.irs.gov/pub/irs-drop/n-26-xx.pdf

The xx must be at least two digits. Thus, Revenue Ruling 6 for 2026 would be: www.irs.gov/pub/irs-drop/rr-26-06.pdf   For prior years, change the 26 to the appropriate year (available years vary).

New Additions - Bulletin 4

Rev. Proc. 2026-9 (IRB 2026-4) Sec. 42; amounts of unused housing credit allocated to qualified states.
Rev. Proc. 2026-8 (IRB 2026-4) Sec. 501; updated procedures to obtain recognition of exempption from federal income taxon a grooup basis for organizations; Rev. Proc. 80-27 (as modified by Rev. Proc. 96-40) modified and superseded.

Notice 2026-10 (IRB 2026-4) Sec. 61; optional standard mileage rate; business, charitable, medical, moving; standard automobile cost; reductions to basis for depreciation.
Notice 2026-8 (IRB 2026-4) Sec. 501; notice discusses comments on proposed Rev. Proc. in Notice 2020-36.
Notice 2026-1 (IRB 2026-4) Sec. 45Q; interim guidance relating to the credit for carbon oxide sequestration.

Announcement 2026-1 (IRB 2026-4) Sec. 6435; information on tax paid on dyed fuel.

For the full text of these rulings, go to Internal Revenue Bulletin 2026-04

Cumulative Listings - 2026

Revenue Rulings

Rev. Rul. 2026-2 (IRB 2026-3) Applicable federal rates; adjusted federal long-term rate; January, 2025.
Rev. Rul. 2026-1 (IRB 2026-2) Sec. 401; covered compensation tables effective January 1, 2026.

Revenue Procedures

Rev. Proc. 2026-9 (IRB 2026-4) Sec. 42; amounts of unused housing credit allocated to qualified states.
Rev. Proc. 2026-8 (IRB 2026-4) Sec. 501; updated procedures to obtain recognition of exempption from federal income taxon a grooup basis for organizations; Rev. Proc. 80-27 (as modified by Rev. Proc. 96-40) modified and superseded.
Rev. Proc. 2026-7 (IRB 2026-2) Areas in which rulings will not be issued; Associate Chief Counsel (International).
Rev. Proc. 2026-6 (IRB 2026-2) Sec. 25F; scholarship granting organizations; SGOs; exclusive procedure for a State to make an election to be a covered state.
Rev. Proc. 2026-5 (IRB 2026-1) Procedures for isuing determination letters on issues under the jurisdiction of Director, Exempt Organizations; pension plans; user fees for requests; Rev. Proc. 2025-5 superseded.
Rev. Proc. 2026-4 (IRB 2026-1) Update of Rev.Proc. 2023-4; types of advice the IRS to taxpayers on issues under the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements and procedures for letter rulings and determination letters.
Rev. Proc. 2026-3 (IRB 2026-1) Revised list of areas under Associated Chief Counsel (Corporate, Financial institutions and Products, Income Tax and Accounting, Passthroughs and Special Industries, Procedure and Administration, and Employee Benefits, Exempt Organizations and Employment Taxes) on which the Service will not issue letter rulings or determination letters; Rev. Proc. 2025-3 updated.
Rev. Proc. 2026-2 (IRB 2065-1) Procedures for Technical advice memoranda; TAMS; taxpayer rights when field office requests TAMS; Rev. Proc. 2025-2 superseded.
Rev. Proc. 2026-1 (IRB 2026-1) Procedures for letter rulings and information letters; Associate Chief Counsel; Corporate; Financial Institutions and Products; Income Tax and Accounting; International; Passthroughs and Special Industries; Procedure and Administration; Tax Exempt and Government Entities; (more); Rev. Proc. 2025-1 superseded.

Regulations

Proposed Regulations

Notices

Announcements

Announcement 2026-1 (IRB 2026-4) Sec. 6435; information on tax paid on dyed fuel.

Action On Decision

None

       Links to Individual Bulletins

Copyright 2026 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject. Copyright is not claimed on material from U.S. Government sources--ISSN 1089-1536

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--Last Update 01/17/26