Tax regulations

The Internal Revenue Service announced the inflation-adjusted amounts for health savings accounts in 2026.

The Treasury and IRS plan to withdraw regulations that labeled basis-shifting transactions among partnerships and related parties as "transactions of interest."

The legislation blocks a rule that would have forced some cryptocurrency brokers to provide tax information on transactions on their platforms.

The proposed regulations involve provisions of the SECURE 2.0 Act, including auto enrollment in 401(k) and 403(b) plans, and the Roth IRA catchup rule.

The Treasury Department and the Internal Revenue Service released final rules for the Clean Electricity Investment and Production Tax Credits in Sections 45Y and 48E of the Tax Code.

The optional standard mileage rate for automobiles driven for business will increase 3 cents next year.

The long efforts to put in place the enforcement mechanisms to attack syndicated conservation easements appear to at last be finalized.

The Internal Revenue Service is extending the transition period for revising claims for the research and development tax credit through Jan. 10, 2026.

The Internal Revenue Service issued final regulations on consistent basis reporting between an estate and a person acquiring property from a decedent.

The guidance in Notice 2024-63 is for employers that want to employees' student loan payments.

The Treasury and the Internal Revenue Service issued final regulations on reporting by brokers on dispositions of digital assets such as cryptocurrency for customers in certain sale or exchange transactions.

A divided Supreme Court threw out a decades-old legal doctrine that empowered federal regulators to interpret unclear laws.

Notice 2024-55 from the IRS explains exceptions to the additional tax for certain emergencies, and for victims of domestic abuse.

The Internal Revenue Service issued the annual inflation adjustments for health savings accounts in 2025 as prices continue to rise.

The IRS and the Treasury released final regs on the tax credits, with specific rules for partnerships and S corporations.

With tax authorities scrutinizing partnerships, CPAs and tax pros need to think more strategically about filing for extensions.

Some companies are misrepresenting when food and wellness expenses can be paid for by FSAs, HSAs and other health spending plans.

The IRS wants to help businesses know when they don't qualify for an Employee Retention Credit.

The Internal Revenue Service has updated its frequently asked questions to offer more guidance on what kinds of components can be used in electric vehicles to qualify for tax credits.

The IRS is rolling out a voluntary disclosure program to let businesses pay back Employee Retention Credits they claimed in error.