IRS

The Internal Revenue Service has issued Notice 2026-14, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations.

The Internal Revenue Service has released the 2025 Form 5500-EZ and Instructions for Form 5500-EZ.

The Internal Revenue Service has posted a draft 2026 tax year Publication 1099, General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G). 

The Internal Revenue Service has issued Revenue Ruling 2026-06 which contains the applicable federal rates for March 2026.

The Internal Revenue Service has announced the postponement of certain tax-related deadlines for severe winter storms in the state of Louisiana until March 31, 2026. 

The Office of Management and Budget received two proposed rules from the Department of Treasury and Internal Revenue Service pursuant to the implementation of Trump accounts under the One Big Beautiful Bill Act. 

The Internal Revenue Service has posted 2025 tax year draft Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans.

The Internal Revenue Service has posted a 2025 tax year draft Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans).

The Internal Revenue Service has issued Notice 2026-12, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations. 

The Internal Revenue Service released draft Instructions for Form 5330, Return of Excise Taxes Related to Employee Benefit Plans.