Recent Development for Tax Products (Daily Summary)

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Recent Development for Tax Products – Daily 08/21/2026
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 8812) Instructions for Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents 2026 08/21/2026 Instruction 1098 Instructions for Form 1098, Mortgage Interest Statement Dec 2027 08/21/2026 Instruction 8964 Instructions for Form 8964, Information Return of Certain Qualified Business Units (QBUs) Dec 2027 08/21/2026 Publication 915 Social Security Benefits and Equivalent Railroad Retirement Benefits 2026 08/21/2026 Form 2106 Employee Business Expenses 2026 08/21/2026 Instruction W-7A Instructions for Form W-7 A Oct 2026 08/21/2026 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 08/21/2026
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 Publication 915 Social Security Benefits and Equivalent Railroad Retirement Benefits 2026 08/21/2026 Form 2106 Employee Business Expenses 2026 08/21/2026 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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IR-2026-98: Interest Rates Remain the Same for the Fourth Quarter of 2026

IRS Newswire August 21, 2026 Issue Number:  IR-2026-98 Inside This Issue Interest rates remain the same for the fourth quarter of 2026 IR-2026-98, Aug. 21, 2026 WASHINGTON — The Internal Revenue Service today announced that interest rates will remain the same for the calendar quarter beginning Oct. 1, 2026. For individuals, the rate for overpayments and underpayments will be 7% per year, compounded daily. Here is a complete list of the new rates: 7% for overpayments (payments made in excess of the amount owed), 6% for corporations. 4.5% for the portion of a corporate overpayment exceeding $10,000. 7% for underpayments (taxes owed but not fully paid). 9% for large corporate underpayments.  Under the Internal Revenue Code, the rate of interest is determined on a quarterly basis. For taxpayers other than corporations, the overpayment and underpayment rate is the federal short-term rate plus 3 percentage points. Generally, in the case of a corporation, the underpayment rate is the federal short-term rate plus 3 percentage points and the overpayment rate is the federal short-term rate plus 2 percentage points. The rate for large corporate underpayments is the federal short-term rate plus 5 percentage points. The rate on the portion of a corporate overpayment of tax exceeding $10,000 for a taxable period is the federal short-term rate plus one-half (0.5) of a percentage point. The interest rates announced today are computed from the federal short-term rate determined during July 2026. See the revenue ruling for details. Revenue Ruling 2026-15 announcing the rates of interest, is attached and will appear in Internal Revenue Bulletin 2026-36, dated Aug. 31, 2026.   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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No. 2026-10: Upcoming: Foreign Filer TCC Registration Webinars

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FATCA News & Information August 21, 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:  2026-10 Upcoming: Foreign Filer TCC Registration Webinars Learn More About the New Foreign Filer TCC Registration Process If you file or are required to file Forms 1042-S, applicable Forms 1099, or other information returns electronically, now is the time to learn about the Foreign Filer Transmitter Control Code (TCC) Registration System. The IRS is offering two webinar opportunities to help eligible foreign filers understand the new registration process, system access requirements, and the steps needed to obtain the credentials required for electronic filing. What You'll Learn Who should register for a Foreign Filer TCC account. How to establish access using Login.gov or ID.me. The steps to obtain a Foreign Filer ID, TCC GIIN, and TCC. How these credentials are used to enroll in IDES. Answers to common questions during a live Q&A session. Register for a Webinar Webinar with Live Q&A Wednesday, August 26, 2026 8:00 p.m. Eastern Time Registration Link: Click Here to Register Wednesday, September 2, 2026 8:00 a.m. Eastern Time Registration Link: Click Here to Register Why Attend? Attending the webinar is the best way to start preparing for the 2027 filing season. Participants will receive an overview of the new process, practical guidance for completing registration, and the opportunity to ask questions before filing deadlines approach. Additional Resources Visit the Foreign Filer Transmitter Control Code (TCC) Registration page on IRS.gov for registration instructions, user guides, frequently asked questions, and other resources. News Alert No. 2026-09: Prepare Now for Filing Season 2027: Foreign Filer TCC Registration System. 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. 2026-09: Upcoming: Foreign Filer TCC Registration Webinars

Qualified Intermediaries News August 21, 2026 Issue Number:  2026-09 Upcoming: Foreign Filer TCC Registration Webinars Learn More About the New Foreign Filer TCC Registration Process If you file or are required to file Forms 1042-S, applicable Forms 1099, or other information returns electronically, now is the time to learn about the Foreign Filer Transmitter Control Code (TCC) Registration System. The IRS is offering two webinar opportunities to help eligible foreign filers understand the new registration process, system access requirements, and the steps needed to obtain the credentials required for electronic filing. What You'll Learn Who should register for a Foreign Filer TCC account. How to establish access using Login.gov or ID.me. The steps to obtain a Foreign Filer ID, TCC GIIN, and TCC. How these credentials are used to enroll in IDES. Answers to common questions during a live Q&A session. Register for a Webinar Webinar with Live Q&A Wednesday, August 26, 2026 8:00 p.m. Eastern Time Registration Link: Click Here to Register Wednesday, September 2, 2026 8:00 a.m. Eastern Time Registration Link: Click Here to Register Why Attend? Attending the webinar is the best way to start preparing for the 2027 filing season. Participants will receive an overview of the new process, practical guidance for completing registration, and the opportunity to ask questions before filing deadlines approach. Additional Resources Visit the Foreign Filer Transmitter Control Code (TCC) Registration page on IRS.gov for registration instructions, user guides, frequently asked questions, and other resources. News Alert No. 2026-08: Prepare Now for Filing Season 2027: Foreign Filer TCC Registration System. 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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No. 2026-09: Upcoming: Foreign Filer TCC Registration Webinars

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e-News for Withholding Agents August 21, 2026 Issue Number:  2026-09 Upcoming: Foreign Filer TCC Registration Webinars Learn More About the New Foreign Filer TCC Registration Process If you file or are required to file Forms 1042-S, applicable Forms 1099, or other information returns electronically, now is the time to learn about the Foreign Filer Transmitter Control Code (TCC) Registration System. The IRS is offering two webinar opportunities to help eligible foreign filers understand the new registration process, system access requirements, and the steps needed to obtain the credentials required for electronic filing. What You'll Learn Who should register for a Foreign Filer TCC account. How to establish access using Login.gov or ID.me. The steps to obtain a Foreign Filer ID, TCC GIIN, and TCC. How these credentials are used to enroll in IDES. Answers to common questions during a live Q&A session. Register for a Webinar Webinar with Live Q&A Wednesday, August 26, 2026 8:00 p.m. Eastern Time Registration Link: Click Here to Register Wednesday, September 2, 2026 8:00 a.m. Eastern Time Registration Link: Click Here to Register Why Attend? Attending the webinar is the best way to start preparing for the 2027 filing season. Participants will receive an overview of the new process, practical guidance for completing registration, and the opportunity to ask questions before filing deadlines approach. Additional Resources Visit the Foreign Filer Transmitter Control Code (TCC) Registration page on IRS.gov for registration instructions, user guides, frequently asked questions, and other resources. News Alert No. 2026-08: Prepare Now for Filing Season 2027: Foreign Filer TCC Registration System. 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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