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Consejos Tributarios del IRS 2 de junio 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 2026-45SP En Esta Edición ¿Es esa actividad solo un pasatiempo o un negocio? Muchas personas tienen pasatiempos, actividades que disfrutan realizar en su tiempo libre, y algunas incluso obtienen un dinero extra de ellos. Sin embargo, existe una diferencia entre un pasatiempo y un negocio, especialmente en cuanto al trato tributario que recibe cada uno al momento de presentar las declaraciones de impuestos. Los negocios operan con el fin de generar ganancias, mientras que los pasatiempos tienen fines de placer o recreación. A continuación, se presentan algunas preguntas comunes que las personas deberían hacerse al decidir si lo que están realizando es un pasatiempo o un negocio (en inglés). Ningún factor por sí solo constituye el elemento decisivo. Preguntas para ayudar a los contribuyentes a determinar si tienen un pasatiempo o un negocio ¿Existe la intención de obtener ganancias? Si la actividad genera ganancias, ¿a cuánto ascienden estas? ¿Es razonable esperar obtener ganancias futuras derivadas de la apreciación del valor de los activos usados en la actividad? ¿Dependen los contribuyentes de los ingresos generados por dicha actividad para su sustento? ¿Se deben las posibles pérdidas a circunstancias ajenas a su control, o son pérdidas consideradas normales para la etapa inicial de un negocio de ese tipo? ¿Se ajustan las operaciones con el fin de mejorar la rentabilidad? ¿Se lleva a cabo la actividad de manera profesional, como si fuera un negocio, manteniendo libros y registros contables completos y precisos? ¿Cuentan los contribuyentes y sus asesores con los conocimientos necesarios para gestionar la actividad como un negocio exitoso? Los contribuyentes deben evaluar todos los factores para tomar la mejor decisión. Independientemente de la decisión que tomen, si durante el año reciben pagos a través de aplicaciones de pago por bienes y servicios, es posible que reciban un Formulario 1099-K (en inglés) del IRS por dichas transacciones. Estos pagos constituyen ingresos tributables y deben declararse en las declaraciones de impuestos federales. Además, si recibieron pagos en forma de activos digitales, también podrían recibir un Formulario 1099-DA (en inglés). Ya sea que los contribuyentes tengan un pasatiempo o administren un negocio, mantener buenos registros contables a lo largo del año les será de gran ayuda al presentar sus declaraciones de impuestos. Más información Qué hacer con el Formulario 1099-K Centro de ayuda tributaria para trabajadores por cuenta propia y pequeños negocios Publicación 535, Gastos de negocios (en inglés) Información sobre la Publicación 334 (SP), Guía Tributaria para Pequeños Negocios (Para Individuos que Usan el Anexo C) Publicación 5558, Guía de técnicas de auditoría para actividades no realizadas con fines de lucro (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.

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Recent Development for Tax Products

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Recent Developments for Tax Products 06/02/2026
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 W-9 (sp) Instructions for the Requester of Form W-9, Request for Taxpayer Identification Number and Certification (Spanish Version) Jun 2026 06/02/2026 Form 5472 Information Return of a 25% Foreign Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business Dec 2026 06/02/2026 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-2026-71: It’s not too late; use IRS Free File today

IRS Newswire June 2, 2026 Issue Number:    IR-2026-71 Inside This Issue It’s not too late; use IRS Free File today IR-2026-71, June 2, 2026 WASHINGTON – The Internal Revenue Service reminds taxpayers who missed the filing deadline that they can still file their 2025 federal tax return at no cost using IRS Free File. “IRS Free File makes it easy for taxpayers to meet their filing obligations and claim valuable tax credits at no cost,” said IRS Chief Executive Officer Frank J. Bisignano. “As we continue to transform the IRS into a digital-first agency, tools like IRS Free File help provide a secure, convenient, and reliable filing experience for taxpayers.” Eligible taxpayers, especially those who do not normally file a tax return, may still qualify for overlooked tax credits or refunds. More than 109 million taxpayers are eligible for free guided tax preparation through IRS Free File. Those who do not qualify can still file electronically using Free File Fillable Forms. IRS Free File remains available through Oct. 15. IRS Free File offers guided tax software through trusted partners, helping taxpayers file accurate returns and receive refunds quickly. The program provides safe, secure, and user-friendly options for filing taxes from home. Key benefits of IRS Free File: No-cost filing: Taxpayers with an adjusted gross income of $89,000 or less can use guided tax preparation software to file their federal tax return and, in most cases, their state return for free. Those above the threshold can file electronically using Free File Fillable Forms. Trusted partners: IRS-vetted tax software providers offer secure options. One partner offers services in Spanish and several offer free state tax return filing for eligible taxpayers. Each partner offers customer support. Easy and secure: Step-by-step guidance includes built-in error checks. Fast refunds: Filing electronically and choosing direct deposit helps taxpayers receive refunds faster. The IRS encourages taxpayers to take advantage of this free service before the Oct. 15 deadline. To get started, visit IRS Free File: Do Your Taxes For Free on IRS.gov. 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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Recent Development for Tax Products

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Recent Developments for Tax Products 06/02/2026
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 1120-S U.S. Income Tax Return for an S Corporation 2026 06/02/2026 Form 5472 Information Return of a Foreign Owned Corporation Dec 2026 06/02/2026 Form 1065 U.S. Return of Partnership Income 2026 06/02/2026 Instruction W-9 (sp) Instructions for Form W-9 (Spanish Version) Jun 2026 06/02/2026 Form 8689 Allocation of Individual Income Tax to the U.S. Virgin Islands 2026 06/02/2026 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 2026-45: Is that activity just a hobby or a business?

IRS Tax Tips June 2, 2026 Issue Number: Tax Tip 2026-45 Is that activity just a hobby or a business? Many people have hobbies - things they enjoy doing in their spare time - and some even make a little extra money from them. However, there’s a difference between a hobby and a business, especially how each is treated when it comes to filing taxes. Businesses operate to make a profit while hobbies are for pleasure or recreation. Here are some common questions people should ask themselves when deciding if what they’re doing is a hobby or business. No single thing is the deciding factor. Questions to help taxpayers decide if they have a hobby or business Is there an intent to make a profit? If the activity makes a profit, how much is it? Can they expect to make a future profit from the appreciation of the assets used in the activity? Do they depend on income from the activity for their livelihood? Are any losses due to circumstances beyond their control or are the losses normal for the startup phase of their type of business? Are operations adjusted to improve profitability? Is the activity carried out like a business with complete and accurate books and records kept? Do the taxpayers and their advisors have the knowledge needed to carry out the activity as a successful business? Taxpayers should review all the factors to make the best decision. Regardless of the decision, if they’re paid through payment apps for goods and services during the year, they may receive an IRS Form 1099-K for those transactions. These payments are taxable income and must be reported on federal tax returns. Additionally, if they received payment in the form of digital assets, they may also get a Form 1099-DA. Whether taxpayers have a hobby or run a business, good recordkeeping throughout the year will help when they file taxes. More information What to do with Form 1099-K Small Business and Self-Employed Tax Center Publication 535, Business Expenses Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C) Publication 5558, Activities Not Engaged In For Profit Audit Technique Guide PDF 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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Recent Development for Tax Products (Daily Summary)

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Recent Development for Tax Products – Daily 06/01/2026
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 1041 (Schedule K-1) Beneficiary's Share of Income, Deductions, Credits, etc. 2026 06/01/2026 Form 1066 U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return 2026 06/01/2026 Form 8453-FE U.S. Estate or Trust Declaration for an IRS e-file Return 2026 06/01/2026 Form 990 (Schedule I) Grants and Other Assistance to Organizations, Governments, and Individuals in the United States Dec 2026 06/01/2026 Form 990-T Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) 2026 06/01/2026 Form 1120-S (Schedule D) Capital Gains and Losses and Built-In Gains 2026 06/01/2026 Form 1066 (Schedule Q) Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation Dec 2026 06/01/2026 Form 1120-H U.S. Income Tax Return for Homeowners Associations 2026 06/01/2026 Form 1120 U.S. Corporation Income Tax Return 2026 06/01/2026 Form 8960 Net Investment Income Tax - Individuals, Estates, and Trusts 2026 06/01/2026 Form 4562 Depreciation and Amortization (Including Information on Listed Property) 2026 06/01/2026 Form 8882 Credit for Employer-Provided Childcare Facilities and Services Dec 2026 06/01/2026 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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