IRS

Regulatory and Legislative

IRS Posts Draft Form 5498-SA for HSA, MSA Reporting

The Internal Revenue Service has released a draft Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information. 

September 23 2025

Regulatory and Legislative

IRS Announces Deadline Relief for Wisconsin Severe Storms

The IRS has announced the postponement of certain tax-related deadlines for victims of Wisconsin severe storms, straight-line winds, flooding, and mudslides until February 2, 2026. 

September 22 2025

Regulatory and Legislative

IRS Releases Draft 2026 Form W-4R

The IRS has released a draft 2026 Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions.

September 18 2025

Regulatory and Legislative

IRS Announces Applicable Federal Rates for October

The Internal Revenue Service has issued Revenue Ruling 2025-19 which contains the applicable federal rates for October 2025. 

September 16 2025

Regulatory and Legislative

IRS Issues Yield Curves and Segment Rates for DB Plan Calculations

The Internal Revenue Service has issued Notice 2025-47, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations. 

September 16 2025

Regulatory and Legislative

IRS Releases Final Regulations on SECURE 2.0 Catch-Up Provisions

The Internal Revenue Service has issued final regulations providing guidance for employers regarding new provisions on catch-up contributions as permitted by the SECURE 2.0 Act of 2022.

September 15 2025

Regulatory and Legislative

Retirement Plan Disaster Assistance May Be Available for Several Disasters

The Federal Emergency Management Agency issued several Major Disaster Declarations on September 11, 2025. 

September 12 2025

Regulatory and Legislative

IRS Posts Updated Draft 2025 “Saver’s Credit” Form

The Internal Revenue Service has posted a revised draft 2025 Form 8880, Credit for Qualified Retirement Savings Contributions. 

September 09 2025
IRS

Regulatory and Legislative

IRS Releases Updated Draft 2025 Form 990-T

The Internal Revenue Service has released an updated 2025 tax year draft Form 990-T, Exempt Organization Business Income Tax Return. 

September 09 2025
IRS

Regulatory and Legislative

IRS Releases Draft Publication 575

The Internal Revenue Service has released the draft 2025 tax-year Publication 575, Pension and Annuity Income. 

September 02 2025
IRS
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