# Internal Revenue Service — the long-form archive

Everything Internal Revenue Service has published while this archive has been running: 35 documents across 17 days, oldest first.

Coverage begins on 2026-08-10, which is when this archive started holding Federal Register
issues — not when the agency started publishing. Anything earlier is absent from this page and
its absence is not evidence.

[HTML](https://downstream.sh/daily/agency/internal-revenue-service/archive.html) · [the last five days](https://downstream.sh/daily/agency/internal-revenue-service/index.md)

## 10 August 2026 — 3 documents

> The Internal Revenue Service published final regulations on backup withholding for third party network transactions and two notices requesting comments on information collection activities.

- **Rule** [Backup Withholding on Third Party Network Transactions](https://www.federalregister.gov/documents/2026/08/10/2026-16269/backup-withholding-on-third-party-network-transactions) · `2026-16269`
- **Notice** [Agency Information Collection Activities; Comment Request on U.S. Business Income Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance](https://www.federalregister.gov/documents/2026/08/10/2026-16262/agency-information-collection-activities-comment-request-on-us-business-income-tax-returns-and) · `2026-16262`
- **Notice** [Agency Information Collection Activities; Comment Request on U.S. Trust and Estate Income Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance](https://www.federalregister.gov/documents/2026/08/10/2026-16243/agency-information-collection-activities-comment-request-on-us-trust-and-estate-income-tax-returns) · `2026-16243`

## 11 August 2026 — 1 document

- **Proposed Rule** [Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs](https://www.federalregister.gov/documents/2026/08/11/2026-16314/employer-contributions-to-trump-accounts-and-nondiscrimination-rules-for-dependent-care-assistance) · `2026-16314`

## 12 August 2026 — 2 documents

> The Internal Revenue Service published two notices requesting comments on information collection activities related to foreign status certifications and employee benefit plan applications.

- **Notice** [Agency Information Collection Activities: Comment Request on the Burden Related to Foreign Status and U.S. Withholding Certifications](https://www.federalregister.gov/documents/2026/08/12/2026-16405/agency-information-collection-activities-comment-request-on-the-burden-related-to-foreign-status-and) · `2026-16405`
- **Notice** [Agency Information Collection Activities: Comment Request on the Burden Related to the Application for Determination for Employee Benefit Plan](https://www.federalregister.gov/documents/2026/08/12/2026-16397/agency-information-collection-activities-comment-request-on-the-burden-related-to-the-application) · `2026-16397`

## 14 August 2026 — 1 document

> The Internal Revenue Service published a proposed rule on foreign currency gain or loss determination for controlled foreign corporations' qualified business units.

- **Proposed Rule** [Foreign Currency Gain or Loss of Controlled Foreign Corporations](https://www.federalregister.gov/documents/2026/08/14/2026-16569/foreign-currency-gain-or-loss-of-controlled-foreign-corporations) · `2026-16569`

## 17 August 2026 — 2 documents

> The Internal Revenue Service published a proposed rule removing reporting requirements for certain trusts on charitable contributions from passthrough entities.

- **Proposed Rule** [Proposed Removal of a Reporting Requirement for Trusts Whose Charitable Contribution Deductions Are Solely for Contributions Made by Passthrough Entities](https://www.federalregister.gov/documents/2026/08/17/2026-16769/proposed-removal-of-a-reporting-requirement-for-trusts-whose-charitable-contribution-deductions-are) · `2026-16769`
- **Notice** [Agency Information Collection Activities; Comment Request on Taxpayer Experience Office Speaker Request](https://www.federalregister.gov/documents/2026/08/17/2026-16717/agency-information-collection-activities-comment-request-on-taxpayer-experience-office-speaker) · `2026-16717`

## 19 August 2026 — 2 documents

> The IRS published notices requesting comments on two information collection activities under the Paperwork Reduction Act.

- **Notice** [Agency Information Collection Activities; Comment Request on Improving Customer Experience (OMB Circular A-11, Section 280 Implementation)](https://www.federalregister.gov/documents/2026/08/19/2026-16916/agency-information-collection-activities-comment-request-on-improving-customer-experience-omb) · `2026-16916`
- **Notice** [Agency Information Collection Activities; Comment Request on Annual Certification for Multiemployer Defined Benefit Plans](https://www.federalregister.gov/documents/2026/08/19/2026-16847/agency-information-collection-activities-comment-request-on-annual-certification-for-multiemployer) · `2026-16847`

## 20 August 2026 — 3 documents

> The Internal Revenue Service published three proposed rules modifying pension plan funding requirements, foreign-derived deduction eligible income determination, and refundable tax credit eligibility for certain aliens.

- **Proposed Rule** [Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans](https://www.federalregister.gov/documents/2026/08/20/2026-17021/determination-of-target-normal-cost-and-funding-target-for-single-employer-defined-benefit-plans) · `2026-17021`
- **Proposed Rule** [Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property](https://www.federalregister.gov/documents/2026/08/20/2026-17019/application-of-section-250b3aivii-to-sales-or-other-dispositions-of-property) · `2026-17019`
- **Proposed Rule** [Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits](https://www.federalregister.gov/documents/2026/08/20/2026-16985/application-of-the-personal-responsibility-and-work-opportunity-reconciliation-act-of-1996-to-the) · `2026-16985`

## 21 August 2026 — 3 documents

- **Rule** [Income Taxes](https://www.federalregister.gov/documents/2026/08/21/2026-17154/income-taxes) · `2026-17154`
- **Notice** [Privacy Act of 1974; Matching Program](https://www.federalregister.gov/documents/2026/08/21/2026-17133/privacy-act-of-1974-matching-program) · `2026-17133`
- **Proposed Rule** [Guidance on Eligible Investments for Trump Accounts](https://www.federalregister.gov/documents/2026/08/21/2026-17123/guidance-on-eligible-investments-for-trump-accounts) · `2026-17123`

## 24 August 2026 — 2 documents

> The Internal Revenue Service published a proposed rule on employer contributions to Trump Accounts and nondiscrimination rules for dependent care assistance programs, and a notice of an open Taxpayer Advocacy Panel Joint Committee meeting.

- **Proposed Rule** [Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs](https://www.federalregister.gov/documents/2026/08/24/C1-2026-16314/employer-contributions-to-trump-accounts-and-nondiscrimination-rules-for-dependent-care-assistance) · `C1-2026-16314`
- **Notice** [Open Meeting of the Taxpayer Advocacy Panel Joint Committee](https://www.federalregister.gov/documents/2026/08/24/2026-17249/open-meeting-of-the-taxpayer-advocacy-panel-joint-committee) · `2026-17249`

## 25 August 2026 — 1 document

> The Internal Revenue Service published a notice inviting comments on information collection activities related to individual income tax returns and forms, with comments closing October 26, 2026.

- **Notice** [Agency Information Collection Activities; Comment Request on U.S. Individual Income Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance](https://www.federalregister.gov/documents/2026/08/25/2026-17292/agency-information-collection-activities-comment-request-on-us-individual-income-tax-returns-and) · `2026-17292`

## 26 August 2026 — 4 documents

- **Notice** [Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Methylene Diphenyl Diisocyanate; n=2.0-3.0](https://www.federalregister.gov/documents/2026/08/26/2026-17432/superfund-tax-on-chemical-substances-request-to-modify-list-of-taxable-substances-notice-of-filing) · `2026-17432`
- **Notice** [Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Acrylate Monomer Synthetic Rubber; x=587.30, y=583.29, z=258.18, a=1.58](https://www.federalregister.gov/documents/2026/08/26/2026-17431/superfund-tax-on-chemical-substances-request-to-modify-list-of-taxable-substances-notice-of-filing) · `2026-17431`
- **Notice** [Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Poly(divinylbenzene-ethylvinylbenzene); x=1.33x1017, y=3.27x1016](https://www.federalregister.gov/documents/2026/08/26/2026-17430/superfund-tax-on-chemical-substances-request-to-modify-list-of-taxable-substances-notice-of-filing) · `2026-17430`
- **Proposed Rule** [Pro Rata Share of Subpart F Income, Tested Income, or Tested Loss](https://www.federalregister.gov/documents/2026/08/26/2026-17365/pro-rata-share-of-subpart-f-income-tested-income-or-tested-loss) · `2026-17365`

## 28 August 2026 — 1 document

> The Internal Revenue Service published a correction to its Federal Independent Dispute Resolution Operations rule effective August 28, 2026.

- **Rule** [Federal Independent Dispute Resolution Operations; Correction](https://www.federalregister.gov/documents/2026/08/28/2026-17622/federal-independent-dispute-resolution-operations-correction) · `2026-17622`

## 31 August 2026 — 3 documents

- **Proposed Rule** [Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance; Correction](https://www.federalregister.gov/documents/2026/08/31/2026-17764/section-898c-transition-rule-for-allocating-foreign-taxes-and-section-960d4-foreign-tax-credit) · `2026-17764`
- **Notice** [Internal Revenue Service Advisory Council; Public Meeting](https://www.federalregister.gov/documents/2026/08/31/2026-17758/internal-revenue-service-advisory-council-public-meeting) · `2026-17758`
- **Notice** [Agency Information Collection Activities; Comment Request on Foreign Account Tax Compliance Act (FATCA) Registration](https://www.federalregister.gov/documents/2026/08/31/2026-17744/agency-information-collection-activities-comment-request-on-foreign-account-tax-compliance-act-fatca) · `2026-17744`

## 1 September 2026 — 1 document

> The IRS published a notice requesting comments on the information collection requirements for Form 1098-E, with comments due November 2, 2026.

- **Notice** [Agency Information Collection Activities; Comment Request on Form 1098-E](https://www.federalregister.gov/documents/2026/09/01/2026-17839/agency-information-collection-activities-comment-request-on-form-1098-e) · `2026-17839`

## 2 September 2026 — 1 document

> The Internal Revenue Service published a notice requesting comments on information collection activities related to penalties for income tax return preparers who understate taxpayer liability, with comments due November 2, 2026.

- **Notice** [Agency Information Collection Activities: Comment Request on Comment Request Relating to Penalty on Income Tax Return Preparers Who Understate Taxpayer's Liability on a Federal Income Tax Return or Claim for Refund](https://www.federalregister.gov/documents/2026/09/02/2026-17966/agency-information-collection-activities-comment-request-on-comment-request-relating-to-penalty-on) · `2026-17966`

## 3 September 2026 — 3 documents

> The IRS published three notices requesting comments on information collection requests related to health coverage rescission notices, fuel tax guidance, and return information disclosure.

- **Notice** [Agency Information Collection Activities: Comment Request on the Burden Related to the Advance Notice of Rescission of Health Coverage](https://www.federalregister.gov/documents/2026/09/03/2026-18014/agency-information-collection-activities-comment-request-on-the-burden-related-to-the-advance-notice) · `2026-18014`
- **Notice** [Agency Information Collection Activities: Comment Request on the Burden Related to the Fuel Tax Guidance and Related Third-Party Disclosure and Recordkeeping Requirements](https://www.federalregister.gov/documents/2026/09/03/2026-18013/agency-information-collection-activities-comment-request-on-the-burden-related-to-the-fuel-tax) · `2026-18013`
- **Notice** [Agency Information Collection Activities; Comment Request on Disclosure of Returns and Return Information by Other Agencies](https://www.federalregister.gov/documents/2026/09/03/2026-18012/agency-information-collection-activities-comment-request-on-disclosure-of-returns-and-return) · `2026-18012`

## 4 September 2026 — 2 documents

> The Internal Revenue Service published proposed regulations on racial nondiscrimination in private schools and inflation adjustment amounts for clean electricity production credit.

- **Proposed Rule** [Racial Nondiscrimination in Private Schools](https://www.federalregister.gov/documents/2026/09/04/2026-18127/racial-nondiscrimination-in-private-schools) · `2026-18127`
- **Notice** [Publication of Inflation Adjustment Factor and Applicable Amounts for Clean Electricity Production Credit for Calendar Year 2026](https://www.federalregister.gov/documents/2026/09/04/2026-18105/publication-of-inflation-adjustment-factor-and-applicable-amounts-for-clean-electricity-production) · `2026-18105`

## Ask an assistant instead

Everything on this page is also a tool call. Add `mcp.downstream.sh` as an MCP server — no key, no
account — then paste this:

```
Using the Downstream MCP server at mcp.downstream.sh, call whats_new_since with agency "Internal Revenue Service" since 2026-08-10, then tell me what this agency has been working on and which of its deadlines are still open.
```

Reaches `whats_new_since`. The response carries its own citations and states what it is missing,
including which dates it has no record for.

---

Every document linked here is a work of the United States government and in the public domain.
The Federal Register's HTML and XML renderings are unofficial; the PDF on each item is the
official text, and that is the one to cite.

Counts are arithmetic over published fields, dates are printed as filed, and titles are verbatim.
Where we have nothing, this says nothing rather than estimating. The one-sentence agency summaries
are machine-written from those same fields and are labelled where they appear.

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