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

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