Recent Development for Tax Products

Having trouble viewing this email? View it as a Web page.                                                                                                                                                

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.

---

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need your email address to log in. If you have questions or problems with the subscription service, visit subscriberhelp.govdelivery.com. This service is provided to you at no charge by the Internal Revenue Service (IRS).

---

This email was sent to business.solutions.ve@gmail.com by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington, D.C. 20535

Recent Development for Tax Products

Having trouble viewing this email? View it as a Web page.                                                                                                                                                

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.

---

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need your email address to log in. If you have questions or problems with the subscription service, visit subscriberhelp.govdelivery.com. This service is provided to you at no charge by the Internal Revenue Service (IRS).

---

This email was sent to business.solutions.ve@gmail.com by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington, D.C. 20535

Recent Development for Tax Products

Having trouble viewing this email? View it as a Web page.                                                                                                                                                

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.

---

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need your email address to log in. If you have questions or problems with the subscription service, visit subscriberhelp.govdelivery.com. This service is provided to you at no charge by the Internal Revenue Service (IRS).

---

This email was sent to business.solutions.ve@gmail.com by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington, D.C. 20535

Having trouble viewing this email? View it as a Web page.                                                                                                                                                 

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.

---

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need your email address to log in. If you have questions or problems with the subscription service, visit subscriberhelp.govdelivery.com. This service is provided to you at no charge by the Internal Revenue Service (IRS).

---

This email was sent to business.solutions.ve@gmail.com by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington, D.C. 20535

IR-2026-91: Treasury, IRS issue guidance on rollovers between retirement plans and individual retirement accounts

IRS Newswire August 12, 2026 Issue Number:  IR-2026-91 Inside This Issue Treasury, IRS issue guidance on rollovers between retirement plans and individual retirement accounts IR-2026-91, Aug. 12, 2026 WASHINGTON — The Department of the Treasury and the Internal Revenue Service today provided guidance to simplify and standardize the rollover process by issuing sample forms for direct rollovers to or from a retirement plan, as required under the SECURE 2.0 Act section 324. Notice 2026-49 provides sample forms and proposed rollover procedures and protocols that aim to simplify and standardize the rollover process for both participants and plan sponsors: Scope: It applies to rollovers between retirement plans or between a retirement plan and an individual retirement account (IRA), but not to IRA-to-IRA transfers. Design: The sample forms are designed to protect participants’ personal identifying information and minimize participants’ burden. Optional use: Use of the sample forms and proposed procedures is optional for plan sponsors. “The IRS continues to look for ways to make complying with tax law less difficult and confusing for taxpayers and to improve tax administration in this complex area of the law,” said IRS Chief Executive Officer Frank J. Bisignano. “The sample forms will make compliance simpler and easier for both plan participants and administrators.”   Request for comments Treasury and the IRS request comments from stakeholders on the sample forms and proposed rollover procedures. They also outline additional guidance under consideration that would facilitate and expedite the rollover process and request comments on the issues raised. Comments from interested parties are due by Oct. 23, 2026. Complete instructions on submitting comments are included in the notice. 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

---

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need your email address to log in. If you have questions or problems with the subscription service, visit subscriberhelp.govdelivery.com. This service is provided to you at no charge by the Internal Revenue Service (IRS).

---

This email was sent to business.solutions.ve@gmail.com by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington, D.C. 20535

Recent Development for Tax Products (Daily Summary)

Having trouble viewing this email? View it as a Web page.                                                                                                                                                 

 

Recent Development for Tax Products – Daily 08/11/2026
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 4255 Certain Credit Recapture, Excessive Payments, and Penalties Dec 2026 08/11/2026 Instruction 1098-E and 1098-T Instructions for Forms 1098-E and 1098-T, Student Loan Interest Statement and Tuition Statement 2027 08/11/2026 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.

---

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need your email address to log in. If you have questions or problems with the subscription service, visit subscriberhelp.govdelivery.com. This service is provided to you at no charge by the Internal Revenue Service (IRS).

---

This email was sent to business.solutions.ve@gmail.com by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington, D.C. 20535

Recent Development for Tax Products

Having trouble viewing this email? View it as a Web page.                                                                                                                                                

Recent Developments for Tax Products 08/11/2026
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 1098-E and 1098-T Instructions for Forms 1098-E and 1098-T, Student Loan Interest Statement and Tuition Statement 2027 08/11/2026 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.

---

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need your email address to log in. If you have questions or problems with the subscription service, visit subscriberhelp.govdelivery.com. This service is provided to you at no charge by the Internal Revenue Service (IRS).

---

This email was sent to business.solutions.ve@gmail.com by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington, D.C. 20535