Small Business Taxes & Management

IRS Pronouncements--2026

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 29 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 29

For the full text of these rulings, go to Internal Revenue Bulletin 2026-29

NOTE!--When searching for references to the Coronavirus, use COVID-19 instead.

Cumulative Listings - 2026

Revenue Rulings

Rev. Rul. 2026-12 (IRB 2026-28) Applicable federal rates; adjusted federal long-term rate; July, 2026.
Rev. Rul. 2026-11 (IRB 2026-23) Applicable federal rates; adjusted federal long-term rate; June, 2026.
Rev. Rul. 2026-10 (IRB 2026-22) Interest rates on underpayments and overpayments; quarter beginning July 1, 2026.
Rev. Rul. 2026-9 (IRB 2026-19) Applicable federal rates; adjusted federal long-term rate; May, 2026.
Rev. Rul. 2026-8 (IRB 2026-16) Sec. 61; fringe benefits; terminal charge; aircraft valuation formula; SIFL; Standard Industry Fare Level first half 2026.
Rev. Rul. 2026-7 (IRB 2026-15) Applicable federal rates; adjusted federal long-term rate; April, 2026.
Rev. Rul. 2026-6 (IRB 2026-11) Applicable federal rates; adjusted federal long-term rate; March, 2026.
Rev. Rul. 2026-5 (IRB 2026-8) Interest rates on underpayments and overpayments; quarter beginning April 1, 2026.
Rev. Rul. 2026-4 (IRB 2026-6) Sec. 149; Railroad Corporation bonds; tax-exemption qualifications.
Rev. Rul. 2026-3 (IRB 2026-6) Applicable federal rates; adjusted federal long-term rate; February, 2026.
Rev. Rul. 2026-2 (IRB 2026-3) Applicable federal rates; adjusted federal long-term rate; January, 2026.
Rev. Rul. 2026-1 (IRB 2026-2) Sec. 401; covered compensation tables effective January 1, 2026.

Revenue Procedures

Rev. Proc. 2026-25 (IRB 2026-29) Sec. 530A; Trump accounts; safe harbor for contributions treated as completed gifts that are not future interests; annual per-donee gift tax exclusion; gift tax return.
Rev. Proc. 2026-24 (IRB 2026-25) Sec. 223; Health Savings Accounts; HSAs; inflation adjusted amounts for 2027; maximum amount; health reimbursement arrangements; HRAs.
Rev. Proc. 2026-23 (IRB 2026-22) Issuers of qualified mortgage bonds and mortgage credit certificates; nationwide average purchase price for residences; average purchase price safe harbors.
Rev. Proc. 2026-22 (IRB 2026-22) Sec. 4980H; indexing adjustments for applicable dollar amounts; employer shared responsibility payments.
Rev. Proc. 2026-21 (IRB 2026-22) Significant issue ruling program for taxpayers to request rulings solely under the jurisdiction of the Associate Chief Counsel (Corporate); transactions involving Secs. 332, 351, 355, 368, 1036; Rev. Proc. 2026-1 and Rev. Proc. 2026-3 modified and amplified.
Rev. Proc. 2026-14 (IRB 2026-20) Guidance to state or territory; procedure for nominating population census tracts to be designated as qualified opportunity zones; QOZ.
Rev. Proc. 2026-19 (IRB 2026-19) Sec. 842; domestic asset/liability percentages and domestic investment yields; foreign life and property and liability insurance companies; minimum effectively connected net investment income for years beginning after December 31, 2024.
Rev. Proc. 2026-17 (IRB 2026-15) Sec. 163; 168; business interest limitation; withdrawal of elections to be excepted trades or businesses; making of late election; associated depreciation adjustments; late election out of bonus depreciation.
Rev. Proc. 2026-16 (IRB 2026-13) Sec. 911; foreign earned income exclusion; tax home in foreign country; residence and presence test; requirements waived for Haiti, Ukraine, Democratic Republic of the Congo, South Sudan, Iraq, Lebanon, and Mali.
Rev. Proc. 2026-15 (IRB 2026-13) Sec. 280F; depreciation limitations for autos and trucks and vans placed in service in 2026; lease inclusion table.
Rev. Proc. 2026-11 (IRB 2026-11) Specifications for substitute Form 941, Schedule B, Schedule D, Schedule R and Form 8974; Rev. Proc. 2024-11 superseded.
Rev. Proc. 2026-13 (IRB 2026-9) Sec. 832; 846; discount factors 2025 accident year; for use by insurance companies in computing discounted unpaid losses; discounted salvage recoverable.
Rev. Proc. 2026-12 (IRB 2026-7) Sec. 6662; 6694; accuracy-related penalty; preparer penalty; adequate disclosure of information on a return to avoid penalty; Rev. Proc. 2024-44, 2024-52 updated.
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

T.D. 10048 (IRB 2026-23) Sec. 6050K; 751; reporting obligations with respect to sales or exchanges of certain interests in partnerships owning inventory or unrealized receivables; furnishing of information statement by January 31; Form 8308.
T.D. 10046 (IRB 2026-22) Sec. 415; member of Indian Tribe receiving remuneration for services performed in a fishing rights-related activity.
T.D. 10047 (IRB 2026-21) Previously taxed dyed fuel; payment provision; OBBBA; guidance on claiming payments.
T.D. 10045 (IRB 2026-21) User fees for three-part Special Enrollment Examination; enrolled agent; user fee decreased from $99 to $66 per part in addition to amount to third-party contractor.
T.D. 10044 (IRB 2026-18) Sec. 224; qualified tips; occupations identified regularly received tips.
T.D. 10043 (IRB 2026-15) Sec. 274; definition of qualified nonpersonal use vehicles; exception from listed property.
T.D. 10042 (IRB 2026-5) Sec. 139E; 7872; Exclusion from income of certain Tribal general welfare benefits.
T.D. 10039 (IRB 2026-5) Sec. 6417; entity wholly owned by Indian Tribal governments; disregarded entity.
T.D. 10042 (IRB 2026-3) Sec. 892; taxation of income of foreign governments from investments in the U.S.

Proposed Regulations

REG-103193-26 (IRB 2026-26) Would amend current regulations to increase user fee for requesting IRS Letter 627; estate tax closing letter; cost calculated to be $76.
REG-108706-25 (IRB 2026-21) Proposed regulations; user fees for three-part Special Enrollment Examination; enrolled agent; user fee decreased from $99 to $66 per part in addition to amount to third-party contractor.
REG-119294-25 (IRB 2026-21) Proposed regulations; previously taxed dyed fuel; payment provision; OBBBA; guidance on claiming payments.
REG-113229-25 (IRB 2026-19) Proposed amendments to dollar thresholds; information reporting for payments made in the course of a trade or business; corresponding backup withholding regulations; regulations governing wagering losses.
REG-114499-25 (IRB 2026-18) Sec. 4475; one percent tax on remittance transfers for which the sender provides cash, a money order, a cashier’s check, or other similar physical instrument to the remittance transfer provider; rules for imposition and calculation of excise tax.
REG-117298-21 (IRB 2026-14) Updating of certain arbitrage rules and definitions applicable to tax-exempt and tax-advantaged bonds; time and manner for requesting refunds of overpayment or rebate; transition rule for transferred proceeds.
REG-117270-25 (IRB 2026-13) Sec. 530A; rules for making an election to open Trump account.
REG-108921-25 (IRB 2026-13) Reportable transactions; removal of partnership related-party basis adjustment transations as transactions of interest.
REG-117002-25 (IRB 2026-13) Sec. 6434; Trump account; effect of election; time and manner for making such election.
REG-105064-25 (IRB 2026-13) Form 1099-DA; Digital Asset Proceeds from Broker Transactions; customer's consent for electronic format.
REG-121244-23 (IRB 2026-9) Sec. 45Z clean fuel production credit as extended by the One, Big, Beautiful Bill Act; general rules.
REG 103430-24 (IRB 2026-5) Branded Prescription Drug Fee Regulations; annual fee on covered entities manufacturing or importing certain branded prescription drugs.
REG-113515-25 (IRB 2026-5) Sec. 163; 6050AA; deduction for qualified passenger vehicle loan interest.
REG 112829-25 (IRB 2026-5) Sec. 3406; backup withholding threshold by third party settlement organizations; TPSOs; amount subject to backup withholding.
REG 134219-08; 132251-11 (IRB 2026-3) Sec. 6015; withdrawal of two notices of proposed rulemaking regarding innocent spouse relief.
REG 101952-24 (IRB 2026-3) Sec. 892; taxation of income of foreign governments from investments in the U.S.
REG 110519-25 (IRB 2026-3) Points of contact within Department of Justice and the IRS updated; administrative claim submissions.

Notices

Notice 2026-43 (IRB 2026-29) Sec. 4671; 4672; two chemical substances added to the list of taxable substances.
Notice 2026-42 (IRB 2026-29) Sec. 45I; reference price and credit; qualified natural gas production from qualified marginal wells.
Notice 2026-41 (IRB 2026-29) Sec. 45U; 45V; 45Z; 2026 zero emission nuclear power production credit; inflation adjustment factor clean hydrogen production credit; clean fuel production credit.
Notice 2026-40 (IRB 2026-28) Sec. 1400Z; proposed regulations; qualified opportunity zones; changes by One, Big, Beautiful Bill Act; OBBBA.
Notice 2026-38 (IRB 2026-28) Corporate bond monthly yield curve spot segment rates May 2026; Sec. 417; 430; average segment rates June 2026 interest rate on 30-year Treasury securities.
Notice 2026-39 (IRB 2026-27) Sec. 45; 45Y; 48; 48E; Coal Closure Category requirements; community bonus credit.
Notice 2026-37 (IRB 2026-26) Sec. 45; inflation adjustment factor and reference price for 2026 for renewable electricity production credit.
Notice 2026-36 (IRB 2026-26) Sec. 4960; intent to issue proposed regulations for tax on excess tax-exempt organization executive compensation; definition of covered employee.
Notice 2026-35 (IRB 2026-25) Sec. 611; 613; applicable percentage used in computing depletion allowance for oil and natural gas produced from marginal properties.
Notice 2026-32 (IRB 2026-25) Sec. 408; broker-dealer that carries customer accounts and receives or holds funds or securities; demonstrating satisfaction of the adequacy of net worth requirement for nonbank trustees.
Notice 2026-33 (IRB 2026-24) Sec. 72; 6050Z; guidance permitting defined contribution plans to make qualified long-term care distributions; purchase of long-term care insurance; disclosure and reporting requirements for issuers of long-term care insurance.
Notice 2026-34 (IRB 2026-23) 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-aproved Plans; Cycle 4.
Notice 2026-31 (IRB 2026-23) Corporate bond monthly yield curve spot segment rates April 2026; Sec. 417; 430; average segment rates May 2026 interest rate on 30-year Treasury securities.
Notice 2026-30 (IRB 2026-22) Sec. 45K; 43; 45I; 613A; reference price; enhanced oil recovery credit; marginal well production credit; percentage depletion for oil and natural gas produced from marginal properties.
Notice 2026-29 (IRB 2026-22) Sec. 45Q; inflation adjustment for carbon oxide sequestration credit for calendar year 2026.
Notice 2026-27 (IRB 2026-21) Sec. 417; 430; defined benefit pension plans; updated static mortality tables.
Notice 2026-26 (IRB 2026-18) Corporate bond monthly yield curve spot segment rates March 2026; Sec. 417; 430; average segment rates April 2026 interest rate on 30-year Treasury securities.
Notice 2026-25 (IRB 2026-17) Sec. 911; adjustment to the limitation housing expenses for qualifying taxppayers living and working abroad.
Notice 2026-24 (IRB 2026-17) Sec. 6654; waiver of addition to tax for underpayemtnh of estimated income tax by qualifying farmers and fisherman; waiver to file by April 15, 2026.
Notice 2026-23 (IRB 2026-15) Request for comment on 2026-2027 Priority Guidance Plan.
Notice 2026-22 (IRB 2026-15) Sec. 42; 142; 146; housing tax credit; private activity bond volume cap; resident population of 50 states.
Notice 2026-20 (IRB 2026-15) Sec. 1012; temporary relief provided in Notice 2025-7 extended an additional year; alternative methods for identifying units of a digital asset held with broker.
Notice 2026-19 (IRB 2026-15) Corporate bond monthly yield curve spot segment rates February 2026; Sec. 417; 430; average segment rates March 2026 interest rate on 30-year Treasury securities.
Notice 2026-4 (IRB 2026-13) Request for comments; furnishing of certain payee statements by brokers to customers in electronic format; requirements for persons other than brokers.
Notice 2026-17 (IRB 2026-12) Sec. 987; intent to issue proposed regulations regarding the determination of taxable income or loss and foreign currency gain or loss with respect to a qualified business unit.
Notice 2026-16 (IRB 2026-11) Sec. 168; forthcoming proposed regulations; OBBBA; definition of qualified production property; qualified production activity; depreciation recapture.
Notice 2026-15 (IRB 2026-11) Sec. 45X; 45Y; 48E; determining a qualified facility's energy storage technology; material assistance cost ratio; assistance from prohibited foreign entity; PFE.
Notice 2026-14 (IRB 2026-11) Corporate bond monthly yield curve spot segment rates January 2026; Sec. 417; 430; average segment rates February 2026 interest rate on 30-year Treasury securities.
Notice 2026-7 (IRB 2026-11) Corporate alternative minimum tax; CAMT; rules for adjustments to adjusted financial statement income; AFSI; financially troubled companies; intangible property; Sec. 367(d); reliance on Notice 2025-49.
Notice 2026-9 (IRB 2026-7) Sec. 408; amendments under SECURE 2.0 Act of 2022; IRAs, SEP arrangement; SIMPLE IRA; extension of deadline to make amendments.
Notice 2026-13 (IRB 2026-6) Sec. 402; required information to recipients of eligible rollover distributions; safe harbors; Notice 2020-62.
Notice 2026-12 (IRB 2026-6) Corporate bond monthly yield curve spot segment rates December 2025; Sec. 417; 430; average segment rates January 2026 interest rate on 30-year Treasury securities.
Notice 2026-11 (IRB 2026-6) Sec. 168; additional first year depreciation deduction; intention to issue proposed regulations; qualified sound recording productions.
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.
Notice 2026-6 (IRB 2026-2) Paid family and medical leave programs; extension of transition period provided by Rev. Rul. 2025-4 for an additional year.
Notice 2026-5 (IRB 2026-2) Sec. 223; health savings accounts; HSAs; guidance on changes by OBBBA.
Notice 2026-3 (IRB 2026-2) Sec. 1062; 6654; 6655; relief from underpayment of estimated tax; payment deferral option; sale of qualified farmland.
Notice 2026-2 (IRB 2026-2) Corporate bond monthly yield curve spot segment rates November 2025; Sec. 417; 430; average segment rates December 2025 interest rate on 30-year Treasury securities.

Announcements

Announcement 2026-12 (IRB 2026-29) Sec. 501; organizations no longer qualifying as 501(c)(3) for failure to meet code section requirements; contributions by individual donors no longer deductible.
Announcement 2026-11 (IRB 2026-29) Standard mileage rate beginning July 1, 2026; new business rate of 76 cents per mile; medical and moving 23.5 cents per mile; Notice 2026-10 modified.
Announcement 2026-10 (IRB 2026-23) Sec. 501; organizations no longer qualifying as 501(c)(3) for failure to meet code section requirements; contributions by individual donors no longer deductible.
Announcement 2026-9 (IRB 2026-18) Office of Professional Responsibility; OPR; recent disciplinary sanctions; Annual Filing Season Program; AFSP.
Announcement 2026-8 (IRB 2026-16) Report on Advance Pricing Agreement; APA; Advance Pricing and Mutual Agreement Program; calendar year 2025 results.
Announcement 2026-7 (IRB 2026-11) Sec. 401; future final regulations relating to required minimum distributions; 6 months after published in Federal Register.
Announcement 2026-6 (IRB 2026-10) No articles submitted for publication for IRB 2026-10.
Announcement 2026-7 (IRB 2026-7) Office of Professional Responsibility; OPR; recent disciplinary sanctions.
Announcement 2026-4 (IRB 2026-6) Correction to Announcement 2000-80, 2000-40; phone number correction.
Announcement 2026-3 (IRB 2026-6) Kingdom of Spain; arbitration process; Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to Taxes on Income.
Announcement 2026-2 (IRB 2026-5) Sec. 4611; taxpayers liable for tax on petroleum.
Announcement 2026-1 (IRB 2026-4) Sec. 6435; information on tax paid on dyed fuel.

Action On Decision

Action on Decision 2026-1 (IRB 2026-23) IRS's acquiescence in result only in case of Mohamed K. Abdo and Fardowsa J. Farah (162 T.C. 148); automatic postponement; then applicable Sec. 7508(A)(d).

Chief Counsel

CC-00349656-26 (IRB 2026-25) Sec. 892; proposed regulations would withdraw applicability dates and propose new applicability dates relating to proposed regulations; acquisition of debt by foreign government is a commercial activity.

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 07/11/26