e-News for Small Business Issue 2026-17

Trump Accounts, Paid Family and Medical Leave, Security Summit, Business Tax Account, Offer in Compromise and other news

e-News for Small Business August 13, 2026 Issue Number:  2026-17 Inside This Issue Proposed regulations on employer contributions to Trump Accounts Guidance on Paid Family and Medical Leave under the Working Families Tax Cuts Tax Professionals warned to watch for phishing emails scams Business Tax Account offers secure, convenient online tax management Business taxpayers can use online tools to make a payment toward their Offer in Compromise Other tax news     Proposed regulations on employer contributions to Trump Accounts Treasury and the IRS issued proposed regulations providing guidance for employers that choose to contribute to Trump Accounts for employees or their dependents under the Working Families Tax Cuts. The proposed regulations outline requirements for establishing and maintaining an employer Trump Account contribution program, including requirements that the program be maintained under a separate written plan and satisfy applicable nondiscrimination rules. Employers may make tax-free contributions of up to $2,500 per year to the Trump Account of an employee or an employee’s dependent. A public hearing is scheduled for Oct. 15, 2026 with requests to speak and outlines of topics due by Oct. 13, 2026. Comments about the proposed regulations are requested and should be submitted by Sept. 25, 2026. 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     Guidance on Paid Family and Medical Leave under the Working Families Tax Cuts Treasury and the IRS issued Notice 2026-28 providing guidance on employer credit for paid family and medical leave under the Working Families Tax Cuts. The permanent credit provides: Expanded Eligibility: claim credit for employees with six months of service and part-time employees working 20 hours or more per week. Expanded Coverage: claim the credit for insurance premiums to provide leave, or wages paid during leave. State and Local Mandates: count leave provided under state or local mandates toward the eligibility for this federal tax credit, but not toward the credit calculation. Businesses now have greater incentives to offer up to 12 weeks of leave to employees with serious health conditions or to care for certain family members with serious health conditions. Proposed regulations consistent with this guidance will be issued. Written comments about the guidance are requested and should be submitted before Oct. 16, 2026, through Regulations.gov.      Back to Top     Tax Professionals warned to watch for phishing emails scams The IRS and Security Summit partners warn tax professionals to be wary of phishing emails and other schemes designed to steal sensitive taxpayer data. Tax professionals and businesses should remain vigilant and watch for some of the most common threats, phishing, spear phishing, clone phishing and whaling to safeguard sensitive taxpayer information. To learn more information about warning signs and possible protections from phishing scams go to Protect your clients, protect yourself at IRS.gov. Tax professionals who believe they are victims of phishing schemes or identity theft should contact their IRS Stakeholder Liaison and provide details of the incident. Tax professionals can also share information with the appropriate state tax agency by visiting the Federation of Tax Administrators Report a Data Breach page.      Back to Top     Business Tax Account offers secure, convenient online tax management The IRS announced expanded features for eligible Business Tax Account users, giving them more ways to securely access and manage their federal tax records and information online, eliminating phone calls or in office appointments. New time-saving features allow users to access an expanded library of digital IRS notices, download an EIN verification notice and submit Offer in Compromise payments. For details about eligibility, visit Business Tax Account.      Back to Top     Business taxpayers can use online tools to make a payment toward their Offer in Compromise The IRS reminds business taxpayers to review the eligibility requirements for an Offer in Compromise. Business taxpayers can submit Form 656 and Form 433-B to apply for an Offer in Compromise. The IRS will review submission and determine if they qualify. Business taxpayers can use their Business Tax Account to make OIC payments online. For a step-by-step overview, watch this video before you begin.      Back to Top     Other tax news The following information may be of interest to individuals and groups in or related to small businesses: Eligible taxpayers may receive automatic penalty relief IRS recognizes National Whistleblower Day with $8 billion recovered since 2007 Keep an eye out for common charitable contributions scams      Back to Top Thank you for subscribing to e-News for Small Business an IRS email service. This message was distributed automatically from the mailing list e-News for Small Business. Please Do Not Reply To This Message 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. To subscribe to or unsubscribe from another list, please go to the e-News Subscriptions page on the IRS website. Tax Resources for Small Business Small Business Self-Employment Center Small Business Forms & Instructions Small Business Tax Workshops, Meetings and Seminars Webinars for Small Businesses E-file Employment Tax Forms Businesses with Employees Self-Employed Individuals Tax Center S Corporations Other Resources IRS Home Page A-Z Index for Business Forms, Instructions & Publications Filing Your Taxes Pay Online Taxpayer Advocate Service Retirement Plans for Small Entities and Self-Employed Tax Information for Charities and Other Non-Profits State Government Websites SSA/RS Reporter IRS Social Media

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Recent Development for Tax Products (Daily Summary)

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Recent Development for Tax Products – Daily 08/12/2026
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 8846 Instructions for Form 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips Dec 2026 08/12/2026 Instruction 1065 (Schedule D) Instructions for Schedule D (Form 1065), Capital Gains and Losses 2026 08/12/2026 Instruction 990 (Sch C) Instructions for Schedule C (Form 990) Political Campaign and Lobbying Activities 2026 08/12/2026 Instruction 990 or 990-EZ (Sch L) Instructions for Schedule L (Form 990 or 990-EZ), Transactions With Interested Persons Dec 2026 08/12/2026 Form 1099-B Proceeds From Broker and Barter Exchange Transactions 2027 08/12/2026 Instruction 1040 (Schedule B) Instructions for Schedule B (Form 1040) Interest and Ordinary Dividends 2026 08/12/2026 Instruction 8804-C Instructions for Form 8804-C, Certificate of Partner-Level Items to Reduce Section 1446 Withholding Dec 2026 08/12/2026 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 08/12/2026
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 1040 (Schedule B) Instructions for Schedule B (Form 1040) Interest and Ordinary Dividends 2026 08/12/2026 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 08/12/2026
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 990 (Sch C) Instructions for Schedule C (Form 990) Political Campaign and Lobbying Activities 2026 08/12/2026 Instruction 990 or 990-EZ (Sch L) Instructions for Schedule L (Form 990 or 990-EZ), Transactions With Interested Persons Dec 2026 08/12/2026 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 08/12/2026
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 1065 (Schedule D) Instructions for Schedule D (Form 1065), Capital Gains and Losses 2026 08/12/2026 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 08/12/2026
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 8846 Instructions for Form 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips Dec 2026 08/12/2026 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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Consejos Tributarios del IRS 11 de agosto 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 2026-62SP Propietarios de vehículos pesados en carreteras: Conozcan plazos para presentar Formulario 2290 Los propietarios y operadores de vehículos pesados de carretera deben estar al tanto de los requisitos anuales de presentación de impuestos sobre el uso de vehículos pesados de carretera. Este impuesto federal sobre artículos de uso y consumo se aplica a los vehículos de motor de carreteras con un peso bruto de 55,000 libras o más que operan en carreteras públicas. Conocer los plazos de presentación puede ayudar a los contribuyentes a mantenerse en cumplimiento y evitar multas innecesarias. Plazos e información para presentar el impuesto sobre el uso de vehículos pesados en carreteras El periodo tributario actual para presentar el Formulario 2290 (SP), Declaración del impuesto sobre el uso de vehículos pesados en las carreteras es del 1ro de julio de 2026 al 30 de junio de 2027. La fecha límite se basa en el mes que el contribuyente usó por primera vez el vehículo en la vía pública durante el período de informe. Por ejemplo, para los vehículos que se usaron por primera vez en una vía pública en julio de 2026, el Formulario 2290 se debe presentar para el 31 de agosto de 2026. La fecha límite no coincide con la fecha del registro del vehículo. En los casos en que la fecha límite cae en sábado, domingo o día festivo legal, la fecha límite es el siguiente día laborable. IRS.gov cuenta con una tabla para ayudar a determinar la fecha límite de presentación. La fecha límite para presentar la declaración no tiene nada que ver con la fecha de registro de su vehículo Si un contribuyente tiene un vehículo tributable adicional registrado a su nombre y circula por la carretera en cualquier mes que no sea julio, es responsable del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras (HVUT, por sus siglas en inglés), el cual se prorrateará por los meses que estuvo en servicio. Para vehículos sujetos a impuestos adicionales y usados en las carreteras durante cualquier otro mes que no sea julio, el impuesto debe prorratearse por los meses que el vehículo esté en servicio. IRS.gov tiene una tabla para ayudar a determinar la fecha límite de presentación. Contribuyentes que esperan usar sus vehículos por un total de 5,000 millas o menos, 7,500 para vehículos agrícolas, deben presentar el Formulario 2290, pero no pagar impuestos. Si el vehículo excede el límite de uso de millas durante el período tributario, se adeuda la cantidad completa del impuesto. Presentar el Formulario 2290 Se anima a todos los contribuyentes que presenten el Formulario 2290 a presentar electrónicamente; esta es requerida para los contribuyentes que reporten 25 o más vehículos en su nombre. Una lista de proveedores de presentación electrónica (en inglés) aprobada por el IRS se encuentra en IRS.gov. Contribuyentes deben usar el Anexo 1 del Formulario 2290 para incluir todos los vehículos que estén reportando para impuestos. Siga las instrucciones de su proveedor de presentación electrónica aprobado por el IRS para recibir un Anexo 1 sellado electrónicamente en unos minutos. Si presenta por correo, asegúrese de usar la dirección postal correcta (en inglés). Los que envían su presentación por correo recibirán su Anexo 1 dentro de seis semanas después de que el IRS reciba el formulario. El Anexo 1 sellado sirve como comprobante de pago cuando el contribuyente registre sus vehículos en cualquier estado, a menos que sea específicamente exento. Información adicional Centro informativo para camioneros Preguntas y respuestas para camioneros que presentan una declaración de impuestos electrónica Preguntas y Respuestas para los Gobiernos Tribales Indígenas Referente al Impuesto sobre el uso de Vehículos en la Carretera (en inglés) ¿Necesito pagar el impuesto sobre el uso de vehículos pesados de carretera? (en inglés) 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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