Tax regulations

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.

The IRS threw a late curveball at tax professionals scrambling to meet the April 15 deadline, and for partnerships and corporations in general.

An earlier postponement of the reapplication date has been rescinded.

The Internal Revenue Service and the Treasury Department issued proposed rules for the stock buyback tax for large corporations.

The Internal Revenue Service clarified the treatment of money paid for energy-efficient property and improvements in Announcement 2024-19.

The Internal Revenue Service is making some changes in the way it sends tax transcripts for clients to tax professionals to beef up security.

With tax authorities scrutinizing partnerships, CPAs and tax pros need to think more strategically about filing for extensions.

Notice 2024-30 expands rules for determining an "energy community," among other things.

Some companies are misrepresenting when food and wellness expenses can be paid for by FSAs, HSAs and other health spending plans.

Taxpayers who exit the tax system by not filing a required return have emerged as a growing and under-the-radar problem for the IRS.

The IRS has released two new sets of regs and guidance on different credits.