e-News for Small Business Issue 2026-04

Qualified production property, energy tax credits, disaster tax relief and other news

e-News for Small Business February 27, 2026 Issue Number:  2026-04 Inside This Issue IRS provides interim guidance on special depreciation allowance for qualified production property IRS requests comments on new regulations for certain energy tax credits IRS issues tax relief for Louisiana and Montana Other tax news   IRS provides interim guidance on special depreciation allowance for qualified production property Treasury and IRS provided interim guidance on special depreciation allowance for qualified production property under the One, Big, Beautiful Bill. Taxpayers may rely on the guidance provided in Notice 2026-16 until proposed regulations are issued. This guidance includes: Definitions of qualified production property and qualified production activity How to determine the special depreciation allowance How and when an election to treat property as qualified production property How the depreciation recapture rules apply to property The IRS is seeking public comment on these proposed regulations by April 20, 2026. Businesses are encouraged to view Notice 2026-16 to submit a comment. For more details see the news release.      Back to top   IRS requests comments on new regulations for certain energy tax credits Treasury and the IRS are providing guidance for determining whether electricity-producing qualified facilities, energy storage technologies, or eligible components are receiving material assistance from a prohibited foreign entity and would be ineligible for certain energy tax credits. One, Big, Beautiful Bill added new restrictions to clean electricity credits and the advanced manufacturing production credit to determine eligibility for credits when there is material assistance from a PFE. As explained, in Notice 2026-15 Treasury and IRS will propose regulations about the definition of a PFE and the calculation of the material assistance cost ratio that taxpayers must use to determine whether there was material assistance from a PFE. The IRS is seeking public comment on these proposed regulations by March 30, 2026. Businesses are encouraged to review the notice to submit a comment.      Back to top   IRS issues tax relief for Louisiana and Montana Below is information about some recent disaster related tax relief granted by the IRS. Businesses and individuals in Louisiana affected by severe winter ice storms that began on Jan. 22, 2026, now have until March 31, 2026, to file various federal business and individual tax returns and make tax payments. Businesses and individuals in Montana affected by severe storms and flooding that began on Dec. 10, 2025, now have until May 1, 2026, to file various federal business and individual tax returns and make tax payments. The IRS automatically identifies taxpayers located in covered disaster areas and applies filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area should call the IRS Special Services toll-free number at 866-562-5227 to request this tax relief. The Tax relief in disaster situations page on IRS.gov has the most recent tax relief info for taxpayers affected by a disaster.      Back to top   Other tax news The following information may be of interest to individuals and groups in or related to small businesses: Common tax return mistakes to avoid Military personnel and their families have filing options and resources Tax Pro Account expanded to support tax professional businesses Updates and resources available for seniors      Back to top         Thank you for subscribing to this IRS email service. This message was distributed automatically from the mailing list e-News for Small Business. Please Do Not Reply To This Message. Tax Resources for Small Business Small Business Self-Employment Center Small Business Forms & Instructions Small Business Tax Workshops, Meetings and Seminars Webinars for Small Businesses E-file Employment Tax Forms Businesses with Employees Self-Employed Individuals Tax Center S Corporations Other Resources IRS Home Page A-Z Index for Business Forms, Instructions & Publications Filing Your Taxes Pay Online Taxpayer Advocate Service Retirement Plans for Small Entities and Self-Employed Tax Information for Charities and Other Non-Profits State Government Websites SSA/RS Reporter IRS Social Media

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Recent Development for Tax Products

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Recent Developments for Tax Products 02/26/2026
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 (sp) Instructions for Form 1040 (and Form 1040-SR) (Spanish Version) 2025 02/26/2026 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 02/26/2026
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 Instructions for Form 1040 (and Form 1040-SR) 2025 02/26/2026 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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Consejos Tributarios del IRS 26 de febrero 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 2026-16SP En Esta Edición Cuentas individuales en línea del IRS: Una herramienta fácil de manejar para contribuyentes El IRS continúa tomando pasos para transformar la experiencia del contribuyente en varias maneras. Se anima a todos los contribuyentes a establecer una Cuenta individual en línea del IRS. Aunque esta no es una nueva herramienta, los usuarios pueden acceder su información de cuenta tributaria en línea de manera segura, lo que ayuda a proteger contra el robo de identidad y el fraude. Cualquier persona que pueda verificar su identidad puede establecer una cuenta. Ya establecida, es importante que el contribuyente sea la única persona que ingrese a su cuenta. La información de acceso nunca se debe compartir con otras personas. Beneficios de una Cuenta individual en línea: Revisar información clave de su declaración de impuestos, como su ingreso bruto ajustado Solicitar un PIN para la protección de identidad y obtener acceso por el transcurso del año Revisar el estado de su reembolso Confirmar el estado de su declaración de impuestos enmendada Obtener una transcripción de su cuenta, incluyendo documentos de sueldo e ingresos Aprobar un poder notarial y las solicitudes de autorización para compartir su información tributaria Editar su preferencia de idioma y solicitar medios alternativos Recibir y revisar más de 200 avisos digitales del IRS Realizar y cancelar pagos Establecer o modificar planes de pago y revisar su saldo Tipos de documentos tributarios disponibles para revisar y descargar: Formulario W-2, Comprobante de salarios y retención de impuestos Formulario 1095-A, Declaración del Mercado de seguros de salud Formulario 1099-NEC, Remuneración para personas que no son empleados Formulario 1099-DIV, Dividendos y distribuciones Formulario 1099-INT, Ingresos por intereses Formulario 1099-MISC, Compensación para personas que no son empleados Con un enfoque en mejorar la experiencia del contribuyente y apoyar la presentación a tiempo de las declaraciones de impuestos, las transcripciones de sueldo e ingresos para el 2025 ya están disponibles en las cuentas individuales en línea – semanas antes de la fecha tradicional de finales de marzo. Estas transcripciones son especialmente de ayuda para contribuyentes que se han mudado, cambiado trabajo o que no encuentran sus documentos. En algunos casos, puede ser que una transcripción no tenga la información ingresada y aparezca el mensaje, "No hay registro de una declaración presentada" en su lugar. Esto suele pasar si el IRS no ha recibido la información del empleador. Información adicional: Preguntas frecuentes sobre la cuenta en línea Preguntas frecuentes acerca de Obtener transcripción para individuos Lista completa de documentos relacionados con las declaraciones informativas (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 02/26/2026
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 570 Tax Guide for Individuals With Income From U.S. Territories 2025 02/26/2026 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-2026-26: IRS launches new web page to streamline tax fraud and scam reporting

IRS Newswire February 26, 2026 Issue Number:    IR-2026-26 Inside This Issue IRS launches new web page to streamline tax fraud and scam reporting IR-2026-26, Feb. 26, 2026 WASHINGTON — The Internal Revenue Service today announced the launch of a new web page that allows taxpayers to confidentially report suspected tax fraud, scams, evasion, or other tax-related illegal activities, as well as internal-facing improvements that will enhance how referrals are used to stop illegal activity. "Improvements to the IRS fraud reporting system make reporting suspected wrongdoing easier and simpler and will address historic challenges that had prevented the IRS from making maximum use of the referrals it receives," said IRS Chief Executive Officer Frank J. Bisignano. "By reporting suspected tax fraud or scams, taxpayers play an important role in uncovering fraud and supporting the integrity of the nation's tax system." The new web page consolidates multiple IRS fraud-reporting options into a single, centralized location, making it easier for taxpayers to report suspicious activity. The web page can be found by selecting the new 'Report Fraud' button on the IRS.gov homepage or at IRS.gov/SubmitATip. Taxpayers are encouraged to report suspected tax-related wrongdoing as soon as possible to help the IRS address fraud and noncompliance. The new web page is only an initial improvement to the IRS's fraud reporting process. Over the longer term, the IRS plans to streamline fraud reporting by reducing forms, automating processes, and using modern case management software. These changes will address historic challenges the IRS has faced in using referrals. Creating fewer work streams, simplifying how taxpayers submit referrals, and making processing of claims more efficient will improve how IRS uses referrals in years to come. Back to Top         Thank you for subscribing to the IRS Newswire, 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 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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