IR-2026-95: IRS establishes Office of Conservation Easements and transitions settlement process

IRS Newswire August 19, 2026 Issue Number:    IR-2026-95 Inside This Issue IRS establishes Office of Conservation Easements and transitions settlement process IR-2026-95, August 19, 2026 WASHINGTON — Recognizing the important role conservation and historic preservation easements can play, as well as the specialized tax, valuation, contractual, and procedural issues they present, the Internal Revenue Service today announced the establishment of an Office of Conservation Easements. Experience administering the initiative, together with engagement with taxpayers, has shown that standardized, unsolicited settlement letters on a rolling basis, each with a fixed response period, are not well suited to the full range of conservation easement cases. Partnership agreements, insurance arrangements, procedural posture, and other circumstances may differ materially and affect when and how taxpayers evaluate settlement. The Office will centralize technical expertise and coordinate policy, enforcement, and case-resolution strategy across the IRS and with the Office of Chief Counsel. It will support engagement with taxpayers, practitioners, conservation and historic preservation organizations, and other stakeholders. The Office will also work with Treasury to evaluate administrative and legislative options that advance Congress’s conservation and historic preservation objectives, promote consistent tax administration, and strengthen valuation integrity. As part of this transition, the IRS will conclude the current uniform settlement initiative effective today and will not issue any additional uniform settlement letters under the May 13 program. Any deadlines for accepting previously issued offers are withdrawn. Prior elections to participate in the May 13 settlement framework will remain in effect and will be processed in accordance with their terms. Taxpayers with pending cases may continue to request settlement under the May 13 framework through their assigned IRS examination or Chief Counsel representative. If the case remains eligible, the IRS will issue a new offer on the same standardized terms. Individual cases may continue to be resolved on different terms where warranted by the hazards of litigation. This transition does not signal a new or more favorable standardized offer. Rather, it ends issuance of uniform offers and deadlines. Taxpayers should continue working directly with their assigned representatives on case-specific matters and settlement requests. Once operational, the Office of Conservation Easements will provide central coordination and a channel for general inquiries. Additional contact information will be announced separately. 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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Consejos Tributarios del IRS 19 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 2026-63SP En Esta Edición Los cinco consejos principales para contribuyentes con prórroga Los contribuyentes que solicitaron una prórroga no tienen que esperar hasta el 15 de octubre de 2026 para presentar su declaración federal de impuestos. Se recomienda que no esperen y que tomen medidas que les ayuden a preparar una declaración precisa. Veamos algunos consejos para completar la declaración de manera rápida y sencilla. Reúna y revise sus documentos tributarios Los registros completos y precisos pueden reducir errores y demoras. Los contribuyentes individuales pueden acceder a su Cuenta en línea para individuos del IRS para consultar la información de su cuenta y sus transcripciones, efectuar pagos y administrar sus preferencias de comunicación. Use Free File del IRS, si reúne los requisitos Los contribuyentes pueden averiguar si reúnen los requisitos para presentar gratuitamente su declaración mediante Free File del IRS. El programa está disponible para los contribuyentes cuyo ingreso bruto ajustado fue de $89,000 o menos en 2025. Free File del IRS ofrece preparación guiada de impuestos y puede ayudar a los contribuyentes a determinar si reúnen los requisitos para muchos créditos tributarios valiosos. Los Formularios interactivos de Free File del IRS están disponibles para los contribuyentes que se sienten cómodos preparando y presentando sus propias declaraciones. Independientemente de su nivel de ingresos, los contribuyentes pueden presentar sus declaraciones electrónicamente sin costo. Además, muchos sitios de los programas de Asistencia Voluntaria al Contribuyente y Asesoramiento Tributario para Ancianos (en inglés), también conocidos como VITA y TCE, todavía ofrecen preparación básica gratuita de declaraciones de impuestos a personas que reúnen los requisitos, entre ellas: Personas que, por lo general, reúnen los requisitos para el Crédito tributario por ingreso del trabajo. Personas con discapacidades. Contribuyentes con dominio limitado del inglés. Sepa qué debe buscar si elige a un profesional de impuestos Algunos contribuyentes pueden optar por contratar a un profesional de impuestos para preparar y presentar su declaración. Un consejo tributario publicado a principios de este año ofrece recomendaciones importantes para elegir a un profesional de impuestos. No espere hasta el último momento Una prórroga para presentar no es una prórroga para pagar. La fecha límite para presentar la declaración para quienes solicitaron una prórroga es el 15 de octubre de 2026. Los contribuyentes deben presentar electrónicamente y elegir el depósito directo para recibir su reembolso de impuestos; es la manera más rápida y segura de recibir su dinero. Los contribuyentes en zonas de desastre pueden tener más tiempo para presentar su declaración. La información acerca del alivio tributario más reciente para situaciones de desastre está disponible en el sitio web del IRS. Opciones de pago Los contribuyentes que adeudan impuestos y no pueden pagar el saldo en su totalidad deben pagar tanto como sea posible para reducir los intereses y las multas por pago tardío. El IRS ofrece opciones para las personas que no pueden pagar sus impuestos, incluida la posibilidad de solicitar un plan de pagos en IRS.gov. Los contribuyentes pueden consultar las opciones de pago o verificar en línea el saldo de su cuenta. 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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2026-09: Prepare Now for Filing Season 2027: Foreign Filer TCC Registration System

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FATCA News & Information August 19, 2026
Useful Links: IRS.gov FATCA Home News Essentials Key FATCA Provisions News Releases IRS - The Basics IRS Guidance Media Contacts e-News Subscriptions IRS Resources Contact My Local Office Filing Options Forms & Instructions Frequently Asked Questions News Taxpayer Advocate Where to File	Issue Number:  2026-09 Prepare Now for Filing Season 2027: Foreign Filer TCC Registration System The Foreign Filer Transmitter Control Code (TCC) Registration System allows certain foreign filers to obtain the credentials required to electronically transmit Forms 1042-S, applicable Forms 1099, and other information returns through the International Data Exchange System (IDES). Eligible filers are encouraged to register early and complete the necessary steps before the 2027 filing season begins. Background The Filing Information Returns Electronically (FIRE) system is scheduled to be retired this calendar year, with the Information Returns Intake System (IRIS) becoming the electronic filing platform for information returns previously submitted through FIRE. IRIS access and authentication requirements may limit access for certain foreign filers whose authorized users do not have a U.S. taxpayer identification number, such as a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). To support these filers, the IRS developed the Foreign Filer TCC Registration System. This system allows eligible foreign filers to register for a TCC Global Intermediary Identification Number (GIIN) and TCC which are required for IDES enrollment. With these credentials, filers can electronically transmit Forms 1042-S, applicable Forms 1099, and other information returns through IDES. Access Requirements Access to the Foreign Filer TCC Registration System requires users to sign in through Login.gov or ID.me. Users who do not already have an account with one of these providers can create an account when accessing the Foreign Filer TCC Registration System. The email address associated with the Foreign Filer TCC account must match the email address for the responsible officer or point of contact on the Login.gov or ID.me account. Filers are encouraged to establish their secure access credentials early to help avoid delays when completing the registration process. Foreign Filer TCC Registration Process Users of the Foreign Filer TCC Registration System are required to: Have or create an account with Login.gov or ID.me; Create a new Foreign Filer TCC account to obtain a Foreign Filer ID; Complete the registration process to obtain a TCC GIIN; Request a TCC after the TCC GIIN is issued; and Enroll in IDES to transmit information returns electronically. Once a TCC GIIN and TCC are obtained from the Foreign Filer TCC Registration System, user should wait three to six weeks before enrolling with IDES. An Authorized Security Certificate from an approved Certificate Authority is required as part of the IDES enrollment process and can be obtained as soon as the TCC GIIN and TCC are issued. Once enrolled in IDES, authorized users will have access to applicable information return schema. Eligible filers should begin these steps as soon as possible rather than waiting until filing season. Completing registration in advance provides time to establish system access, complete the required registration steps, and prepare for electronic filing in 2027 through IDES. Resources For more information, system access, registration instructions, and additional assistance, visit the Foreign Filer Transmitter Control Code (TCC) Registration page on IRS.gov. Live event with live Q&A Wednesday, August 26, 2026, 8 p.m. Eastern time, register here: FF TCC Webinar Registration Recorded event with live Q&A Wednesday, September 2, 2026, 8 a.m. Eastern time, register here: FF TCC Webinar Registration Available resources include: Publication 6167, Foreign Filer Transmitter Control Code (TCC) Registration – Quick Steps Publication 6170, Foreign Filer TCC Registration User Guide Foreign Filer TCC Registration Frequently Asked Questions IDES Back to top Thank you for subscribing to FATCA News & Information, an IRS e-mail service. For more information on federal taxes please visit IRS.gov. 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. This message was distributed automatically from the FATCA News & Information mailing list. Please Do Not Reply To This Message.

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No. 2026-08: Prepare Now for Filing Season 2027: Foreign Filer TCC Registration System

Qualified Intermediaries News August 19, 2026 Issue Number:  2026-08 Prepare Now for Filing Season 2027: Foreign Filer TCC Registration System The Foreign Filer Transmitter Control Code (TCC) Registration System allows certain foreign filers to obtain the credentials required to electronically transmit Forms 1042-S, applicable Forms 1099, and other information returns through the International Data Exchange System (IDES). Eligible filers are encouraged to register early and complete the necessary steps before the 2027 filing season begins. Background The Filing Information Returns Electronically (FIRE) system is scheduled to be retired this calendar year, with the Information Returns Intake System (IRIS) becoming the electronic filing platform for information returns previously submitted through FIRE. IRIS access and authentication requirements may limit access for certain foreign filers whose authorized users do not have a U.S. taxpayer identification number, such as a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). To support these filers, the IRS developed the Foreign Filer TCC Registration System. This system allows eligible foreign filers to register for a TCC Global Intermediary Identification Number (GIIN) and TCC which are required for IDES enrollment. With these credentials, filers can electronically transmit Forms 1042-S, applicable Forms 1099, and other information returns through IDES. Access Requirements Access to the Foreign Filer TCC Registration System requires users to sign in through Login.gov or ID.me. Users who do not already have an account with one of these providers can create an account when accessing the Foreign Filer TCC Registration System. The email address associated with the Foreign Filer TCC account must match the email address for the responsible officer or point of contact on the Login.gov or ID.me account. Filers are encouraged to establish their secure access credentials early to help avoid delays when completing the registration process. Foreign Filer TCC Registration Process Users of the Foreign Filer TCC Registration System are required to: Have or create an account with Login.gov or ID.me; Create a new Foreign Filer TCC account to obtain a Foreign Filer ID; Complete the registration process to obtain a TCC GIIN; Request a TCC after the TCC GIIN is issued; and Enroll in IDES to transmit information returns electronically. Once a TCC GIIN and TCC are obtained from the Foreign Filer TCC Registration System, user should wait three to six weeks before enrolling with IDES. An Authorized Security Certificate from an approved Certificate Authority is required as part of the IDES enrollment process and can be obtained as soon as the TCC GIIN and TCC are issued. Once enrolled in IDES, authorized users will have access to applicable information return schema. Eligible filers should begin these steps as soon as possible rather than waiting until filing season. Completing registration in advance provides time to establish system access, complete the required registration steps, and prepare for electronic filing in 2027 through IDES. Resources For more information, system access, registration instructions, and additional assistance, visit the Foreign Filer Transmitter Control Code (TCC) Registration page on IRS.gov. Live event with live Q&A Wednesday, August 26, 2026, 8 p.m. Eastern time, register here: FF TCC Webinar Registration Recorded event with live Q&A Wednesday, September 2, 2026, 8 a.m. Eastern time, register here: FF TCC Webinar Registration Available resources include: Publication 6167, Foreign Filer Transmitter Control Code (TCC) Registration – Quick Steps Publication 6170, Foreign Filer TCC Registration User Guide Foreign Filer TCC Registration Frequently Asked Questions IDES Back to top Thank you for subscribing to the Qualified Intermediaries e-mail list, an IRS e-mail service. 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 Qualified Intermediaries mailing list. 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 Main Subscription Page on the IRS.gov web site. Useful Links IRS.gov Qualified Intermediary Home FATCA Home Other Useful Links About Form 1042 Form 1042 Modernized e-File (MeF) About Form 1042-S IRS Guidance

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Recent Development for Tax Products

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Recent Developments for Tax Products 08/19/2026
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 Instruction 8809 Instructions for Form 8809, Application for Extension of Time to File Information Returns Dec 2026 08/19/2026 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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