Tax regulations

A divided Supreme Court threw out a decades-old legal doctrine that empowered federal regulators to interpret unclear laws.

Some participants will get a letter next month outlining a potential settlement offer.

Notice 2024-55 from the IRS explains exceptions to the additional tax for certain emergencies, and for victims of domestic abuse.

The Internal Revenue Service is easing the rules for claiming a tax refund tied to a claim for the research and development tax credit.

The confluence of generative AI's boundless potential and the strategic application of the R&D tax credit can be a game-changer for businesses willing to lean into innovation.

The Treasury Department and the Internal Revenue Service released prevailing wage and registered apprenticeship requirements for clean energy projects and jobs to qualify for tax credits under the Inflation Reduction Act.

The Internal Revenue Service and the Treasury Department issued guidance answering questions related to educational assistance programs.

The proposed rules on the Clean Electricity Production Credit and the Clean Electricity Investment Credit aim to spur renewable energy development.

The Internal Revenue Service is accepting applications for the Low-Income Communities Bonus Credit Program through June 27.

The decline in taxpayers taking advantage of the ADR process was a major topic at a recent IRS meeting.

Insights into the IRS's progress on the Form 1099-DA and forthcoming regs on crypto asset reporting.

The measures include expanded tariffs, tax policy guidance that could heighten demand for some U.S.-made solar equipment and promises of heightened vigilance for signs of unfair trade.

The Internal Revenue Service published final regulations officially lowering the fees for new Preparer Tax Identification Numbers and renewed PTINs.

The Internal Revenue Service issued the annual inflation adjustments for health savings accounts in 2025 as prices continue to rise.

Notice 2024-36 announces the second round of credit allocations for a program to allocate the remaining $6 billion in credits.

The IRS and the Treasury released final regs on the tax credits, with specific rules for partnerships and S corporations.

The IRS has long offered alternative dispute resolution, but says use has declined in recent years, and it hopes to make it more attractive and accessible. 

$28 million in grants are available for Low Income Taxpayer Clinics, with a particular emphasis on states and counties that aren't currently covered.

The Internal Revenue Service previewed a draft form for crypto brokers for reporting on the proceeds of digital asset transactions to their customers.

A set of frequently asked questions from the IRS says the benefit can be excluded from income.