IRA

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. 

Representative Kat Cammack (R-FL) and Jim Moylan (R-GU) have introduced H.R. 7422, the Next-Generation Equity Savings Tool Act (NEST Act).

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

The Federal Emergency Management Agency issued Major Disaster Declarations on February 6, 2026, for winter storms in Tennessee and Mississippi. 

The Internal Revenue Service has posted the 2025 tax year version of Publication 970, Tax Benefits for Education. 

The Internal Revenue Service has posted the 2025 tax year Instructions for Form 990-T, Exempt Organization Business Income Tax Return (and Proxy Tax Under Section 6033(e)).

The Internal Revenue Service has announced the postponement of certain tax-related deadlines for victims of severe storms and flooding in several areas of Montana until May 1, 2026. 

The Internal Revenue Service has issued updated Form 5498-ESA, Coverdell ESA Contribution Information, and correlating instructions.