Monday, February 23, 2026

Act now: Energy Credits Online Portal will stop accepting 2024 submissions Feb. 28, 2026

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e-News for Clean Vehicle Industry

Feb. 23, 2026

Act now: Energy Credits Online Portal will stop accepting 2024 submissions Feb. 28, 2026

Final reminder: Effective March 1, 2026, you will no longer be able to submit late time of sale reports for calendar year 2024 sales through the ECO portal. Take action now to help your customers avoid delays or issues when claiming the credit on their tax returns.

You can upload any supporting documentation, such as deal jackets, documents pertaining to the clean vehicle credit, or other relevant records, through the ECO portal to help prevent processing delays.

For more information on the expiration of the clean vehicle credits, see Fact Sheet 2025-05.

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Friday, February 20, 2026

Alert: Form 1042 Electronic Filing Requirement for tax year 2025

Qualified Intermediaries News

February 20, 2026

Useful Links

IRS.gov

Qualified Intermediary Home

FATCA Home

Issue Number: 2026-02

Alert: Form 1042 Electronic Filing Requirement for tax year 2025

Qualified Intermediaries (QIs), Withholding Foreign Partnerships (WPs) and Withholding Foreign Trusts (WTs), that are required to file Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, and that meet certain criteria (see below), must file Form 1042 for tax year 2025 electronically via the Modernized E-file (MeF) platform.

IRS Notice 2024-26, which previously provided an administrative exemption from the requirement to electronically file Forms 1042, has expired. As a result, withholding agents that are required to file Form 1042 and that meet the electronic filing criteria must submit Form 1042 electronically.

Electronic filing of Form 1042 is required if:

Withholding agent is a financial institution for FATCA purposes;
Withholding agent is required to file 10 or more information returns, as described in Regulations section 301.6011-2, during the year; or
Withholding agent is a partnership with more than 100 partners.

To file Form 1042 via MeF, taxpayers can:

File directly with the IRS by registering with the IRS e-file program if requirements are met. See E-file for tax professionals.
Use IRS-approved commercial tax software or file through an authorized e-file provider that supports Form 1042. See 1042 Modernized e-File (MeF) providers.

For more information about electronic filing via MeF, see:

Modernized e-File (MeF) program information
Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-File Providers for Business Returns
Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters
Publication 5446, MeF Submission Composition Guide

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Recent Development for Tax Products

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Recent Developments for Tax Products

02/20/2026

Tax Products Topics

Forms & Publications

All Tax Products

Draft Tax Products

Help with forms and instructions

Post-release changes to tax forms, instructions,
and publications

Comments on Tax Forms,
and Publications

IRS Resources

Taxpayer Bill of Rights

Contact My Local Office

File your tax return

Newsroom

Let us help you

Taxpayer Advocate Service

Where to File

The Following Early Release(s) have been posted

Early Releases are draft versions of tax forms, instructions, and publications. Do not file draft forms and do not rely on information in draft instructions or publications.

Product	Title	Rev. Date	Posted
Form 1040-X	Amended U.S. Individual Income Tax Return	Dec 2025	02/20/2026

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IR-2026-25: Treasury, IRS issue guidance on special depreciation allowance for qualified production property, announce upcoming proposed regulations under the One, Big, Beautiful Bill

IRS Newswire

February 20, 2026

Issue Number: IR-2026-25

Inside This Issue

Treasury, IRS issue guidance on special depreciation allowance for qualified production property, announce upcoming proposed regulations under the One, Big, Beautiful Bill

IR-2026-25, Feb. 20, 2026

WASHINGTON — The Department of the Treasury and the Internal Revenue Service today provided interim guidance for taxpayers regarding the special depreciation allowance for qualified production property enacted under the One, Big, Beautiful Bill.

Notice 2026-16 announces that Treasury and the IRS will issue proposed regulations on a new provision of the law allowing taxpayers to elect to take a depreciation deduction up to 100% of the unadjusted depreciable basis of any qualified production property placed in service during a taxable year. Qualified production property is, generally, nonresidential real property used by a taxpayer as an integral part of a qualified production activity. A qualified production activity is a manufacturing, chemical production, agricultural production, or refining activity that results in the substantial transformation of the property comprising a qualified product. In addition to other requirements, the special depreciation allowance only applies to qualified production property placed in service after July 4, 2025, and before Jan. 1, 2031.

The notice provides interim guidance regarding the following: definitions of qualified production property and qualified production activity, how to determine the special depreciation allowance for qualified production property, and how and when an election to treat property as qualified production property is made. The notice also explains how the depreciation recapture rules apply to property that ceases to meet the requirements to be qualified production property.

Taxpayers may rely on the guidance provided in Notice 2026-16 until proposed regulations are issued.

Treasury and the IRS also request comments on the interim guidance, including specific issues on which additional guidance is needed. Comments should be submitted within 60 days of the issuance of the notice.

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News Essentials

The Newsroom Topics

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Actualizaciones y recursos de la temporada de declaración de impuestos de 2026 para ancianos

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Consejos Tributarios del IRS

20 de febrero del 2026

Esenciales de Noticias

Noticias en Español

Consejos Tributarios del Cuidado de Salud

Oficina de Prensa

Fraudes Tributarios

Alrededor de la Nación

Temas de Interés

IRS.gov/Español

Consejos Tributarios

Centro Multimediático

Hojas de Datos

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Medios Sociales y el IRS

Contacto de Mi Oficina Local

Formularios e Instrucciones

Defensor del Contribuyente

Los Derechos del Contribuyente

Consejo tributario del IRS 2026-14SP

En Esta Edición

Actualizaciones y recursos de la temporada de declaración de impuestos de 2026 para ancianos

Hay algunos cambios para la temporada de declaración de impuestos de 2026 que las personas mayores de 65 años deben conocer. El más reciente es la deducción mejorada para envejecientes, una disposición de la Ley de un Gran y Hermoso Proyecto de Ley (en inglés).

El IRS está compartiendo novedades, así como algunos recordatorios específicamente para ancianos.

Deducción mejorada para ancianos (en inglés)

Una nueva deducción que se suma a la deducción estándar adicional actual para ancianos según la ley vigente.

Para los años tributarios 2025-2028, los contribuyentes mayores de 65 años pueden solicitar una deducción adicional de $6,000 por persona ($12,000 si están casados y presentan una declaración conjunta y ambos cónyuges son elegibles).
Para ser elegible, la persona debe haber cumplido 65 años el último día del año tributario o antes.
Está disponible para los contribuyentes elegibles que solicitan la deducción estándar o la deducción detallada.
La deducción se elimina gradualmente para los contribuyentes con un ingreso bruto ajustado modificado superior a $75,000 ($150,000 si presentan una declaración conjunta).

Crédito tributario por ingresos del trabajo

El Crédito tributario por ingreso del trabajo (EITC) ayuda a trabajadores y familias de bajos a moderados ingresos a obtener un alivio tributario.
El monto máximo de ingresos para solicitar el crédito para el año tributario 2025 es de $68,675. El monto del crédito puede variar según los ingresos, el tamaño de la familia y el estado civil tributario.

Asistencia para la preparación de declaraciones de impuestos

Hay varios recursos disponibles que ofrecen ayuda con la presentación de declaraciones de impuestos federales.

La Ayuda Voluntaria a los Contribuyentes y el Asesoramiento Tributario para Ancianos son programas gratuitos que ofrecen ayuda a contribuyentes de ingresos bajos a moderados y mayores de 60 años para preparar y presentar sus declaraciones. Para encontrar el centro VITA/TCE más cercano (en inglés), use el Localizador VITA o llame al 800-906-9887.
AARP Foundation Tax-Aide ofrece preparación gratuita de impuestos y cuenta con miles de sucursales en bibliotecas locales, centros comerciales, bancos, centros comunitarios y centros para envejecientes, anualmente durante la temporada de impuestos. Para obtener más información, visite AARP.org/TaxAide (en inglés) o llame al 888-AARP-NOW (888-227-7669).

Retenciones salariales

Todo salario ganado está sujeto a retenciones tributarias, el impuesto de Seguro Social y el impuesto de Medicare, incluso si el contribuyente recibe beneficios del Seguro Social.

Información acerca de los beneficios del Seguro Social

Los beneficiarios del Seguro Social pueden obtener información diversa de manera rápida y sencilla en el sitio web de la Administración del Seguro Social con una cuenta "Mi Seguro Social", incluyendo la posibilidad de obtener un reemplazo del Formulario SSA-1099 o SSA-1042S. Para obtener más información, visite SSA.gov/myaccount.

Más información

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Thursday, February 19, 2026

Recent Development for Tax Products

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Recent Developments for Tax Products

02/19/2026

Tax Products Topics

Forms & Publications

All Tax Products

Draft Tax Products

Help with forms and instructions

Post-release changes to tax forms, instructions,
and publications

Comments on Tax Forms,
and Publications

IRS Resources

Taxpayer Bill of Rights

Contact My Local Office

File your tax return

Newsroom

Let us help you

Taxpayer Advocate Service

Where to File

The Following Early Release(s) have been posted

Early Releases are draft versions of tax forms, instructions, and publications. Do not file draft forms and do not rely on information in draft instructions or publications.

Product	Title	Rev. Date	Posted
Publication 519	U.S. Tax Guide for Aliens	2025	02/19/2026

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QuickAlerts - New Modernized e-File (MeF) Business Returns Business Rules are Available

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QuickAlerts for Tax Professionals

February 19, 2026

Subject: New Modernized e-File (MeF) Business Returns Business Rules are Available

Attention: Software Developers, Return Transmitters and Authorized IRS e-file Providers/EROs.

Tax Years 2025/2026 Processing Year 2026 Business Rules are available.

Current Year Schemas and Business Rules:

Form 709 TY2025v2.1
Form 709NA TY2025v2.1
Form 720 Q1-Q4 TY2026v4.0
Form 94xX (Annual) TY2025v4.1
Form 990x TY2025v4.1
Form 990-T TY2025v6.0
Form 1041 TY2025v5.2
Form 1065 TY2025v5.2
Form 1120-POL TY2025v4.2
Form 1120x TY2025v6.1

Current Year Business Rules Change Pages:

Form 94xX (Annual) TY2025v4.0
Form 94xX (Annual) TY2025v4.1

Note: If only minor changes occur, Software Developers are not required to use the new version. If the major number changes, all software must reflect the new version.

Please visit the Modernized e-file (MeF) Schemas and Business Rules page on IRS.gov for more information about Schemas and Business Rules.

Software Developers and State organizations may download Schemas and Business Rules from their e-Services mailbox. To access these files, the following are needed:

Active e-Services account
Listed on an e-File application with the provider option of Software Developer or State
Software Developer must have an associated tax type of 709, 709NA, 720, 94xX, 990-T, 990x, 1041, 1065, 1120-POL and 1120x. You may have several messages in your account. Please open all of them to find the set you would like to download. After 60 days the messages are purged. If you have the appropriate role and do not have these files available for download within 48 hours, please contact the MeF Mailbox with the Company Name, ETIN and Schema Package(s) with Tax Year needed.

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