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2025 Tax Year-in-Review 2025 Year-End Tax Planning One Big Beautiful Bill Act (Signed Into Law July 4, 2025)

IRS Launches Digitally Authenticated Tax Compliance Report (IR 2026-97)
The IRS launched a digitally authenticated Tax Compliance Report available through the IRS Individual Online Account. Taxpayers can obtain and download the report when applying for a job, a loan, a go...

Rates Used in Computing Special Use Value Issued (Rev. Rul. 2026-14)
The 2026 interest rates to be used in computing the special use value of farm real property for which an election is made under Code Sec. 2032A were issued by the IRS.In the ruling, the IRS lists th...

IRS Creates New Office to Handle Conservation Easement Cases (IR 2026-95)
The IRS has announced a new Office of Conservation Easements to improve how conservation easement cases are handled and to provide more consistent tax administration. The new office will bring togethe...

IRS Reminds Taxpayers to Protect Client Data With Written Information Security Plan (IR 2026-92)
The IRS and Security Summit partners reminded tax professionals to protect client data with a Written Information Security Plan. Under the Gramm-Leach-Bliley Act, tax and accounting professionals are ...

IRS Warns Taxpayers to Beware of Charitable Donation Scams and Improper Deduction Claims (Tax Tip 2026-58)
The IRS has reminded taxpayers to be careful when making charitable donations because scams can lead to financial loss and incorrect tax deductions. The agency said scammers often create fake charitie...

IRS Reminds Taxpayers to Keep Records of Charitable Donations (Tax Tip 2026-57)
The IRS has reminded taxpayers who make charitable donations to keep complete and organized records of their contributions throughout the year. The agency said good records can make filing a tax retur...

IRS Expands Business Tax Account With New Online Features (IR 2026-87)
The IRS has added new features to its Business Tax Account (BTA) to help eligible businesses and organizations manage their federal tax responsibilities online. The agency said users can now view mo...

IRS Highlights Role of Whistleblowers in Tax Administration (IR 2026-84)
The IRS has highlighted the important role of whistleblowers in exposing fraud, reducing the tax gap and strengthening compliance. The National Whistleblower Day, on July 20, commemorates the nation�...

IRS Increases Optional Standard Mileage Rate for the Remainder of 2026 (Announcement 2026-11)
The IRS has announced an increase in the optional standard mileage rate for the remainder of 2026. Optional standard mileage rates are used by employees, self-employed individuals, and other taxpayers...

IRS Updates Premium Tax Credit Table, Required Contribution Percentage (Rev. Proc. 2026-26)
The IRS has updated the applicable percentage table used to calculate an individual’s premium tax credit and required contribution percentage plan years beginning in calendar year 2027. The percenta...

Final Regulations on QDOTs Issued (TD 10050)
Final regulations under Code Sec. 2056A have been adopted, applicable specifically to the estates of decedents that are passing property in a qualified domestic trust (QDOT) to (or for the benefit o...

IRS Reminds Businesses About Tax Rules for Seasonal and Part-Time Employees (Tax Tip 2026-53)
The IRS has reminded businesses that seasonal and part-time employees must generally follow the same federal tax withholding, Social Security and Medicare tax rules as full-time employees. The agency ...

IRS Advises Newly Married Couples to Update Tax Information Before Filing Season (Tax Tip 2026-54)
The IRS has advised newly married couples to update their tax information before the next tax filing season. The agency said marriage can change a couple's taxes, so taking a few simple steps now can ...

IRS Explains Taxpayers’ Right to Challenge IRS Decisions and Be Heard (Tax Tip 2026-51)
The IRS has reminded taxpayers that they have the right to question an IRS decision if they believe it is incorrect. This right is part of the Taxpayer Bill of Rights and helps make sure taxpayers a...

National Taxpayer Advocate Releases FY 2027 Objectives Report to Congress (IR 2026-79)
The National Taxpayer Advocate has released the Fiscal Year 2027 Objectives Report to Congress, concluding that the IRS generally conducted a successful 2026 filing season despite significant operatio...

AK - Anchorage responsible for natural gas production tax obligations
A dispute arose over how to calculate tax credits for the Municipality of Anchorage’s natural gas production. Alaska law taxes the production of natural gas, while also allowing gas producers to cla...

AZ - Unclaimed property exclusions clarified
The Arizona Department of Revenue issued guidance confirming that certain categories remain outside the scope of Arizona’s unclaimed property law, including de minimis property, property of customer...

CA - Extensions available for Calaveras County employers affected by Gann Fire
Employers in Calaveras County directly affected by the Gann Fire, which began on August 2, 2026, may request up to a two-month extension of time from the California Employment Development Department t...

GA - Withholding guide for employers updated
Georgia updated its guidance on personal income tax withholding requirements for employers in 2026. The revisions include a reduction in the state income tax rate from 5.19% to 4.99%, effective May 11...

HI - Challenge to tax agency rule may proceed
The Hawaii Supreme Court has concluded that a taxpayer may seek declaratory relief regarding the validity of a tax agency rule, even though a Hawaii statute prohibits courts from issuing declaratory r...

ID: Reminder issued on exemption for small sellers
daho residents are reminded about previously enacted legislation that provides a sales and use tax exemption for certain small sellers with annual sales of $5,000 or less. The exemption is effective J...

LA - Change in procedure for roof tax credit announced
The Louisiana Department of Revenue has announced that a preliminary fortified home evaluation is no longer required to qualify for the fortified roof tax credit against personal income tax. Revenue I...

MN - Tax court lacked jurisdiction to hear appeal
The Minnesota Tax Court dismissed an individual income tax appeal for lack of subject matter jurisdiction because the taxpayer appealed a demand for payment, which was not an appealable order or decis...

NV - Administrative updates and tax compliance reminders issued
The June 2026 issue of Nevada Tax Notes focuses primarily on Nevada tax administration and compliance updates. The headline item is the upcoming Phase 3 rollout of My Nevada Tax on December 7, 2026, w...

OR - Portland arts tax amended
Portland has amended its Arts Tax to provide tax relief and enhance the sustainability of the Arts Access Fund.The tax is increased from $35 to $50 on each resident of Portland who is at least 18 in t...

SC - FILOT agreement commencement date discussed
South Carolina issued a property tax ruling finding that a fee in lieu of tax (FILOT) agreement under Ch. 44, Title 12, does not automatically terminate if the sponsor fails to place assets in service...

UT - General information publication revised
The Utah State Tax Commission has revised a publication providing general sales and use tax information. The publication includes Utah tax law and Tax Commission rules, but it is not all- inclusive. F...

WA - Evasion penalty upheld due to failure to remit substantial amounts of collected taxes
A tax evasion penalty imposed due to the taxpayer's failure to remit Washington sales tax on motor vehicle sales was upheld. The department may impose an evasion penalty where a taxpayer "attempts to...

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