IR-2026-80: Treasury, IRS provide safe harbor for certain contributions to Trump Accounts under the Working Families Tax Cuts

IRS Newswire June 29, 2026 Issue Number:  IR-2026-80 Inside This Issue Treasury, IRS provide safe harbor for certain contributions to Trump Accounts under the Working Families Tax Cuts IR-2026-80, June 29, 2026 WASHINGTON — The Department of the Treasury and the Internal Revenue Service today issued Revenue Procedure 2026-25 providing a gift tax reporting safe harbor for certain contributions to Trump accounts created under the Working Families Tax Cuts.  Under this safe harbor, if certain requirements are met, contributions made by individual donors to Trump accounts in a given year will not be subject to gift tax reporting requirements for that year. “By granting this relief, the IRS has responded to concerns raised by taxpayers who planned to make contributions to a Trump account but worried such donations would trigger the gift tax reporting rules,” said IRS Chief Executive Officer Frank J. Bisignano. “The relief granted will reduce the potential burden placed on friends and family who want to put money into a Trump account.” Sign up for a Trump Account and the pilot program Parents, guardians, and other authorized individuals, can use IRS Individual Online Account to complete Form 4547, Trump Account Election(s) to elect to open the initial Trump account for a child with a Social Security number if the election to open the initial Trump account is made before the calendar year in which the child turns age 18. In addition, if that child is a U.S. citizen born in 2025 through 2028, the parent or other individual who qualifies to do so may check a box on Form 4547 to elect a $1,000 pilot program contribution to the child’s Trump account. Visit trumpaccounts.gov for more information on Trump Accounts. For more information on the provisions of the new legislation, see Working Families Tax Cuts Provisions on IRS.gov.   Back to Top         Thank you for subscribing to the IRS Newswire, an IRS e-mail service. RECEIVE TEXT MESSAGES FROM THE IRS! Did you know you can now receive IRS bulletins directly on your mobile phone? Stay informed wherever you are with convenient text message updates. Some IRS topics like IRS Newswire and QuickAlerts are available for text subscription, giving you faster access to important information through a new, easy-to-use communication channel. Additional topics will be added throughout the year, expanding the information you can receive by text. Opt-in today to start receiving IRS text message bulletins and stay connected on the go. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically from the mailing list IRS Newswire. Please Do Not Reply To This Message. News Essentials What's Hot News Releases IRS - The Basics IRS Guidance Media Contacts Facts & Figures Around The Nation e-News Subscriptions The Newsroom Topics Multimedia Center Noticias en Español Radio PSAs Tax Scams The Tax Gap Fact Sheets IRS Tax Tips Armed Forces Latest News Home IRS Resources Contact My Local Office Filing Options Forms & Instructions Frequently Asked Questions News Taxpayer Advocate Where to File IRS Social Media

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Recent Development for Tax Products (Daily Summary)

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Recent Development for Tax Products – Daily 06/26/2026
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 Instruction 720-X Instructions for Form 720-X Jun 2026 06/26/2026 Form 990 or 990-EZ (Sch L) Transactions with Interested Persons Dec 2026 06/26/2026 Form 1120-S U.S. Income Tax Return for an S Corporation 2026 06/26/2026 Back to Top Thank you for subscribing to Recent Development for Tax Products, an IRS e-mail service. This message was distributed automatically from the mailing list Recent Development for Tax Products. Please Do Not Reply To This Message.

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Recent Development for Tax Products

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Recent Developments for Tax Products 06/26/2026
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 1120-S U.S. Income Tax Return for an S Corporation 2026 06/26/2026 Back to Top Thank you for subscribing to Recent Development for Tax Products, an IRS e-mail service. This message was distributed automatically from the mailing list Recent Development for Tax Products. Please Do Not Reply To This Message.

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Recent Development for Tax Products

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Recent Developments for Tax Products 06/26/2026
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 Instruction 720-X Instructions for Form 720-X Jun 2026 06/26/2026 Form 990 or 990-EZ (Sch L) Transactions with Interested Persons Dec 2026 06/26/2026 Back to Top Thank you for subscribing to Recent Development for Tax Products, an IRS e-mail service. This message was distributed automatically from the mailing list Recent Development for Tax Products. Please Do Not Reply To This Message.

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Consejo tributario del IRS 2026-52SP: A mitad de año es el momento ideal para hacer revisión rápida de impuestos

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Consejos Tributarios del IRS 25 de junio de 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 Recursos del IRS Medios Sociales y el IRS Contacto de Mi Oficina Local Formularios e Instrucciones Defensor del Contribuyente Los Derechos del Contribuyente	Consejo tributario del IRS 2026-52SP A mitad de año es el momento ideal para hacer revisión rápida de impuestos Ya transcurrió la mitad del año, lo que hace de este momento una excelente oportunidad para que los contribuyentes hagan una revisión rápida y se aseguren de que van por buen camino para la próxima temporada de presentación de impuestos. Estos son algunos consejos: Mantenga buenos registros tributarios. Los contribuyentes deben guardar todos sus documentos tributarios importantes en un solo lugar. Pueden usar un sistema electrónico para mantener sus registros o carpetas de papel claramente identificadas e ir agregando los documentos conforme los reciban. Tener los registros organizados facilita la preparación de la declaración de impuestos y puede ayudar a identificar deducciones o créditos tributarios que, de otro modo, podrían pasarse por alto. Identifique su estado civil tributario. El estado civil tributario afecta los requisitos tributarios, las deducciones, los créditos y la obligación tributarios de un contribuyente. Cambios en la vida, como matrimonio, divorcio, nacimiento o fallecimiento, pueden afectar el estado civil tributario y la elegibilidad para ciertos beneficios tributarios. Los contribuyentes pueden usar la herramienta Asistente Tributario Interactivo del IRS, ¿Cuál es mi estado civil?, para obtener ayuda y elegir el que mejor se adapte a su situación tributaria. Comprenda el ingreso bruto ajustado. El ingreso bruto ajustado (AGI, por sus siglas en inglés) es el ingreso total de todas las fuentes menos ciertos ajustes permitidos. En general, cuanto mayor sea el AGI, mayor podría ser la tasa de impuestos aplicable. La planificación tributaria puede ayudar a reducir el AGI y disminuir la cantidad de impuestos adeudados. Revise la retención de impuestos. Los contribuyentes deben pagar sus impuestos conforme reciben sus ingresos, lo cual generalmente se hace mediante la retención de impuestos. El Estimador de Retención de Impuestos del IRS es una herramienta gratuita y fácil de usar que ayuda a los trabajadores y jubilados a calcular la cantidad adecuada de impuesto federal sobre los ingresos que debe retenerse de su salario ahora para cubrir los impuestos que adeudarán el próximo año. El estimador ahora refleja los cambios en los créditos tributarios y las deducciones establecidos por la Ley de Un Gran y Hermoso Proyecto de Ley (en inglés). Esto incluye las deducciones por propinas, horas extras, intereses de préstamos para automóviles y la deducción ampliada para personas mayores. También incorpora actualizaciones relacionadas con créditos tributarios para familias, la adquisición de vivienda y las contribuciones caritativas. Actualice su dirección y su nombre. Los contribuyentes deben informar oportunamente cualquier cambio de dirección al Servicio Postal de los Estados Unidos, a sus empleadores y al IRS mediante el Formulario 8822, Cambio de Dirección (en inglés). También deben informar cualquier cambio de nombre a la Administración del Seguro Social. Mantener esta información actualizada puede facilitar la presentación de la declaración de impuestos. Ahorre para la jubilación. Ahorrar para la jubilación también puede ayudar a reducir el ingreso bruto ajustado (AGI). Ciertas aportaciones a un plan de jubilación (en inglés) en el trabajo y a una Cuenta de Jubilación Individual (IRA por sus siglas en inglés) tradicional también pueden reducir el ingreso sujeto a impuestos. Back to top         Gracias por suscribirse a Consejos Tributarios en Español del IRS, un servicio de correo electrónico del IRS. Para obtener más información sobre los impuestos federales, por favor visite la página de internet IRS.gov. Este mensaje fue distribuido automáticamente de la lista de correos electrónicos de Consejos Tributarios en Español del IRS. Por favor no responda a este mensaje.

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Recent Development for Tax Products (Daily Summary)

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Recent Development for Tax Products – Daily 06/25/2026
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 8809 Application for Extension of Time to File Information Returns Dec 2026 06/22/2026 Form 720-X Amended Quarterly Federal Excise Tax Return Jun 2026 06/22/2026 Form 720 Quarterly Federal Excise Tax Return Jun 2026 06/22/2026 Form 4562-B Amortization Dec 2026 06/23/2026 Instruction 720 Instructions for Form 720, Quarterly Federal Excise Tax Return Jun 2026 06/23/2026 Form 1045 Application for Tentative Refund 2026 06/23/2026 Form 6252 Installment Sale Income 2026 06/23/2026 Form 1098-T Tuition Statement 2027 06/24/2026 Form 1120-X Amended U.S. Corporation Income Tax Return Dec 2026 06/23/2026 Form 5227 Split-Interest Trust Information Return 2026 06/25/2026 Form 990 (Schedule C) Political Campaign and Lobbying Activities 2026 06/25/2026 Instruction 1099-MISC and 1099-NEC Instructions for Forms 1099-MISC and 1099-NEC, Miscellaneous Infomation and Nonemployee Compensation Dec 2026 06/25/2026 Back to Top Thank you for subscribing to Recent Development for Tax Products, an IRS e-mail service. This message was distributed automatically from the mailing list Recent Development for Tax Products. Please Do Not Reply To This Message.

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Recent Development for Tax Products

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Recent Developments for Tax Products 06/25/2026
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 Instruction 1099-MISC and 1099-NEC Instructions for Forms 1099-MISC and 1099-NEC, Miscellaneous Infomation and Nonemployee Compensation Dec 2026 06/25/2026 Back to Top Thank you for subscribing to Recent Development for Tax Products, an IRS e-mail service. This message was distributed automatically from the mailing list Recent Development for Tax Products. Please Do Not Reply To This Message.

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