Recent Development for Tax Products (Daily Summary)

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Recent Development for Tax Products – Daily 05/04/2026
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 8993 Section 250 Deduction for Foreign-Derived Deduction Eligible Income (FDDEI) and Net CFC Tested Income (NCTI) Dec 2026 05/04/2026 Form 1120-POL U.S. Income Tax Return for Certain Political Organizations 2026 05/04/2026 Form 1099-K Payment Card and Third Party Network Transactions Dec 2026 05/04/2026 Form 8853 Archer MSAs and Long-Term Care Insurance Contracts 2026 05/04/2026 Form 8809 Application for Extension of Time to File Information Returns Dec 2026 05/04/2026 Form W-9 Request for Taxpayer Identification Number and Certification Jun 2026 05/04/2026 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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No. 2026-06: Coming Soon: Foreign Filer Transmitter Control Code Registration System

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FATCA News & Information May 4, 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:  2026-06 Coming Soon: Foreign Filer Transmitter Control Code Registration System The IRS is announcing that it has developed a solution to allow certain filers to submit their information returns electronically through the International Data Exchange System (IDES). This update addresses challenges from the transition to the new Information Returns Intake System (IRIS), which has enhanced authentication requirements that may limit access for certain filers. The new solution provides an alternative method to ensure affected filers can continue to meet their obligations in a timely and compliant manner. Additional details on eligibility, access, and implementation will be provided in forthcoming guidance. Background The long-standing Filing Information Returns Electronically (FIRE) system will be retired this calendar year, with IRIS becoming the platform for returns required to be filed electronically in 2027. While IRIS modernizes the filing process, it also introduces stricter access and authentication requirements, including the need for filers to have authorized users (individuals that are authorized by the entity as their responsible officers or authorized delegates) that have a U.S. taxpayer identification number (Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)), and identity verification through IRS-approved methods. The IRS has acknowledged that these requirements create a significant barrier for certain foreign filers, who may be unable to obtain an SSN or ITIN for their authorized users and therefore cannot complete the authentication process necessary to apply for or maintain a Transmitter Control Code (TCC) required to submit information returns through these systems. As a result, affected filers may be forced to rely on third-party intermediaries or face challenges in meeting their filing obligations. To address this system limitation, the IRS plans to introduce the new Foreign Filer TCC Registration System, which will allow foreign filers with authorized users that do not have an SSN or ITIN to obtain a TCC. This will allow foreign filers to electronically transmit information returns through IDES. This system will require filers to first obtain a Global Intermediary Identification Number (GIIN) solely for the purpose of obtaining a TCC (to be referred to as TCC GIIN). The TCC GIIN and the foreign filer’s TCC are required for IDES enrollment. Once enrolled in IDES, users will be able to electronically transmit Forms 1042-S, applicable Forms 1099, and other information returns. Important Note for Filers of Information Returns with Authorized Individuals that have U.S. TINs Filers of information returns with authorized users that have a U.S. TIN such as an SSN or ITIN, must apply for a TCC through the “IRIS Application for TCC” and NOT through the new “Foreign Filer TCC Registration System.” Access Requirements Access to the Foreign Filer TCC Registration System will require signing in via Login.gov or ID.me. If you do not already have an account with one of these providers, you will be able to create one directly from the Foreign Filer TCC Registration System homepage, once it becomes available. What the Registration Process Will Include When launched, users will be required to: Create a new Foreign Filer TCC account to receive a Foreign Filer ID Complete registration to obtain a TCC GIIN Request a TCC using the firm or organization’s Employer Identification Number (EIN) Enroll in IDES to transmit information returns electronically Additional details, including launch timing, full registration instructions and webinar details, will be provided once the system is officially released. For more information about IRIS, including how to register and file, visit IRS.gov. 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. 2026-04: Coming Soon: Foreign Filer Transmitter Control Code Registration System

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e-News for Withholding Agents May 4, 2026 Issue Number:  2026-04 Coming Soon: Foreign Filer Transmitter Control Code Registration System The IRS is announcing that it has developed a solution to allow certain filers to submit their information returns electronically through the International Data Exchange System (IDES). This update addresses challenges from the transition to the new Information Returns Intake System (IRIS), which has enhanced authentication requirements that may limit access for certain filers. The new solution provides an alternative method to ensure affected filers can continue to meet their obligations in a timely and compliant manner. Additional details on eligibility, access, and implementation will be provided in forthcoming guidance. Background The long-standing Filing Information Returns Electronically (FIRE) system will be retired this calendar year, with IRIS becoming the platform for returns required to be filed electronically in 2027. While IRIS modernizes the filing process, it also introduces stricter access and authentication requirements, including the need for filers to have authorized users (individuals that are authorized by the entity as their responsible officers or authorized delegates) that have a U.S. taxpayer identification number (Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)), and identity verification through IRS-approved methods. The IRS has acknowledged that these requirements create a significant barrier for certain foreign filers, who may be unable to obtain an SSN or ITIN for their authorized users and therefore cannot complete the authentication process necessary to apply for or maintain a Transmitter Control Code (TCC) required to submit information returns through these systems. As a result, affected filers may be forced to rely on third-party intermediaries or face challenges in meeting their filing obligations. To address this system limitation, the IRS plans to introduce the new Foreign Filer TCC Registration System, which will allow foreign filers with authorized users that do not have an SSN or ITIN to obtain a TCC. This will allow foreign filers to electronically transmit information returns through IDES. This system will require filers to first obtain a Global Intermediary Identification Number (GIIN) solely for the purpose of obtaining a TCC (to be referred to as TCC GIIN). The TCC GIIN and the foreign filer’s TCC are required for IDES enrollment. Once enrolled in IDES, users will be able to electronically transmit Forms 1042-S, applicable Forms 1099, and other information returns. Important Note for Filers of Information Returns with Authorized Individuals that have U.S. TINs Filers of information returns with authorized users that have a U.S. TIN such as an SSN or ITIN, must apply for a TCC through the “IRIS Application for TCC” and NOT through the new “Foreign Filer TCC Registration System.” Access Requirements Access to the Foreign Filer TCC Registration System will require signing in via Login.gov or ID.me. If you do not already have an account with one of these providers, you will be able to create one directly from the Foreign Filer TCC Registration System homepage, once it becomes available. What the Registration Process Will Include When launched, users will be required to: Create a new Foreign Filer TCC account to receive a Foreign Filer ID Complete registration to obtain a TCC GIIN Request a TCC using the firm or organization’s Employer Identification Number (EIN) Enroll in IDES to transmit information returns electronically Additional details, including launch timing, full registration instructions and webinar details, will be provided once the system is officially released. For more information about IRIS, including how to register and file, visit IRS.gov. Back to top Thank you for subscribing to e-News for Withholding Agents, an IRS email service. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. 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. Please Do Not Reply To This Message. e-file Resources   IRS.gov Qualified Intermediaries (QI) News e-File for Large Business and International (LB&I) Other Useful Links Withholding Agent Qualified Intermediary FATCA Home Page Tax Professionals Home Forms and Instructions e-Services Internal Revenue Bulletins Taxpayer Advocate Service

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No. 2026-05: Coming Soon: Foreign Filer Transmitter Control Code Registration System

Qualified Intermediaries News May 4, 2026 Issue Number:  2026-05 Coming Soon: Foreign Filer Transmitter Control Code Registration System The IRS is announcing that it has developed a solution to allow certain filers to submit their information returns electronically through the International Data Exchange System (IDES). This update addresses challenges from the transition to the new Information Returns Intake System (IRIS), which has enhanced authentication requirements that may limit access for certain filers. The new solution provides an alternative method to ensure affected filers can continue to meet their obligations in a timely and compliant manner. Additional details on eligibility, access, and implementation will be provided in forthcoming guidance. Background The long-standing Filing Information Returns Electronically (FIRE) system will be retired this calendar year, with IRIS becoming the platform for returns required to be filed electronically in 2027. While IRIS modernizes the filing process, it also introduces stricter access and authentication requirements, including the need for filers to have authorized users (individuals that are authorized by the entity as their responsible officers or authorized delegates) that have a U.S. taxpayer identification number (Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)), and identity verification through IRS-approved methods. The IRS has acknowledged that these requirements create a significant barrier for certain foreign filers, who may be unable to obtain an SSN or ITIN for their authorized users and therefore cannot complete the authentication process necessary to apply for or maintain a Transmitter Control Code (TCC) required to submit information returns through these systems. As a result, affected filers may be forced to rely on third-party intermediaries or face challenges in meeting their filing obligations. To address this system limitation, the IRS plans to introduce the new Foreign Filer TCC Registration System, which will allow foreign filers with authorized users that do not have an SSN or ITIN to obtain a TCC. This will allow foreign filers to electronically transmit information returns through IDES. This system will require filers to first obtain a Global Intermediary Identification Number (GIIN) solely for the purpose of obtaining a TCC (to be referred to as TCC GIIN). The TCC GIIN and the foreign filer’s TCC are required for IDES enrollment. Once enrolled in IDES, users will be able to electronically transmit Forms 1042-S, applicable Forms 1099, and other information returns. Important Note for Filers of Information Returns with Authorized Individuals that have U.S. TINs Filers of information returns with authorized users that have a U.S. TIN such as an SSN or ITIN, must apply for a TCC through the “IRIS Application for TCC” and NOT through the new “Foreign Filer TCC Registration System.” Access Requirements Access to the Foreign Filer TCC Registration System will require signing in via Login.gov or ID.me. If you do not already have an account with one of these providers, you will be able to create one directly from the Foreign Filer TCC Registration System homepage, once it becomes available. What the Registration Process Will Include When launched, users will be required to: Create a new Foreign Filer TCC account to receive a Foreign Filer ID Complete registration to obtain a TCC GIIN Request a TCC using the firm or organization’s Employer Identification Number (EIN) Enroll in IDES to transmit information returns electronically Additional details, including launch timing, full registration instructions and webinar details, will be provided once the system is officially released. For more information about IRIS, including how to register and file, visit IRS.gov. 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 05/04/2026
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 8993 Section 250 Deduction for Foreign-Derived Deduction Eligible Income (FDDEI) and Net CFC Tested Income (NCTI) Dec 2026 05/04/2026 Form 1120-POL U.S. Income Tax Return for Certain Political Organizations 2026 05/04/2026 Form 1099-K Payment Card and Third Party Network Transactions Dec 2026 05/04/2026 Form 8853 Archer MSAs and Long-Term Care Insurance Contracts 2026 05/04/2026 Form 8809 Application for Extension of Time to File Information Returns Dec 2026 05/04/2026 Form W-9 Request for Taxpayer Identification Number and Certification Jun 2026 05/04/2026 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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IRS Tax Tip 2026-37: National Small Business Week: Avoid the scam

IRS Tax Tips May 4, 2026 Issue Number: Tax Tip 2026-37 National Small Business Week 2026: Avoid the scam It’s National Small Business Week, and the IRS is sharing resources and highlighting key topics each day throughout the week. One of those topics is scams. Back in March, the annual Dirty Dozen list of common tax scams was announced. These scams and schemes target taxpayers, businesses of all sizes and tax professionals. Let’s look at a couple that could affect businesses and entrepreneurs as well as tax professionals supporting small businesses. Spear-phishing and malware campaigns targeting businesses and tax professionals Tax pros and businesses can be targets of “new client” or “document request” emails that deliver malicious links or attachments to steal client data or access systems. Businesses, tax pros, and individuals should always be cautious of any suspicious requests or unusual behavior before sharing any sensitive information or responding to an email. Warning signs may include unexpected requests for sensitive information, mismatched or unfamiliar sender addresses, urgent payment demands, or links directing users to websites that do not clearly originate from IRS.gov. Be aware that by gaining access to a hacked email account, scammers can locate a genuine email from a previous victim's email account sent to their tax professional. Bogus “Self-Employment Tax Credit” Scammers are promoting a broad “self-employment tax credit” which can lead to inaccurate filings. Many taxpayers do not qualify for these credits. Taxpayers should rely on trusted sources like Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C) and qualified tax professionals, not social media promotions, when determining eligibility for credits. Additional tips to avoid the scam Businesses can take proactive steps to safeguard their business and employees by using anti-malware/anti-virus software with automatic updates and requiring strong passwords with multi-factor authentication. Only enter personal data on secure websites (https) to prevent unauthorized access. See Publication 5961, Protect your business from tax scams PDF, for more information. Protect the Employer Identification Number. Keep it secure and up to date. Use Form 8822-B, Change of Address or Responsible Party — Business, to make any necessary EIN updates promptly, ensuring its integrity and minimizing the risk of identity theft or fraudulent activity. Reporting fraud or scams Report suspected tax fraud, scams, identity theft, or other tax-related wrongdoing at IRS.gov/submitatip. Tell us about data losses related to W-2 scams by emailing dataloss@irs.gov and providing contact information. In the subject line, type “W2 Data Loss” so that the email makes it to the right people. Don’t attach any employee personally identifiable information. Contact the Federation of Tax Administrators to receive information on how to report victim information to states using the State Data Breach Contacts More information IRS National Small Business Week 2026 webpage IRS 2026 Dirty Dozen list Subscribe to IRS Tax Tips Back to top           Thank you for subscribing to IRS Tax Tips, 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 IRS Tax Tips mailing list. Please Do Not Reply To This Message. Useful Links: IRS.gov Help For Hurricane Victims 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/Consumer Alerts The Tax Gap Fact Sheets IRS Tax Tips Armed Forces Latest News IRS Resources Contact Your Local IRS Office Filing Your Taxes Forms & Instructions Frequently Asked Questions Taxpayer Advocate Service Where to File IRS Social Media

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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