IRS

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

The Internal Revenue Service has issued Revenue Ruling 2025-24 which contains the applicable federal rates for December 2025. 

The Internal Revenue Service has announced the postponement of certain tax-related deadlines for victims of severe storms, straight-line winds, tornadoes, and flooding in multiple counties Missouri until March 30, 2026. 

The IRS has issued Notice 2025-67, which contains the 2026 cost-of-living increases for qualified retirement plan dollar limitations on benefits and contributions under the Internal Revenue Code.

The IRS has finalized the 2025 Form 8880, Credit for Qualified Retirement Savings Contributions. 

The IRS has posted another draft 2025 Form 8880, Credit for Qualified Retirement Savings Contributions. 

The IRS released a draft 2026 Publication 15-A, Employer’s Supplemental Tax Guide (Supplement to Pub. 15, Employer’s Tax Guide). 

The Internal Revenue Service has released a draft 2025 tax year Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs).

The Internal Revenue Service has announced the postponement of certain tax-related deadlines for North Dakota and South Dakota victims of severe storms and flooding.

The Internal Revenue Service has issued an updated draft Form 5330, Return of Excise Taxes Related to Employee Benefit Plans.