# Internal Revenue Service 35 documents across 17 days of the archive, 3 of them final rules. The five most recent days are below. [HTML](https://downstream.sh/daily/agency/internal-revenue-service/) · [the long-form archive](https://downstream.sh/daily/agency/internal-revenue-service/archive.md) · [the daily issue](https://downstream.sh/daily/index.md) ## Dates this agency has set that have not yet arrived | Date | Offset | What | Document | Agency | |---|---|---|---|---| | 2026-09-25 | +21d | Comments close | [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) | Treasury Department · Internal Revenue Service | | 2026-10-05 | +31d | Comments close | [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) | Treasury Department · Internal Revenue Service | | 2026-10-05 | +31d | Comments close | [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) | Treasury Department · Internal Revenue Service | | 2026-10-09 | +35d | Comments close | [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) | Treasury Department · Internal Revenue Service | | 2026-10-09 | +35d | Comments close | [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) | Treasury Department · Internal Revenue Service | | 2026-10-13 | +39d | Comments close | [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) | Treasury Department · Internal Revenue Service | | 2026-10-13 | +39d | Comments close | [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) | Treasury Department · Internal Revenue Service | | 2026-10-16 | +42d | Comments close | [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) | Treasury Department · Internal Revenue Service | | 2026-10-16 | +42d | Comments close | [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) | Treasury Department · Internal Revenue Service | | 2026-10-19 | +45d | Comments close | [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) | Treasury Department · Internal Revenue Service | | 2026-10-19 | +45d | Comments close | [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) | Treasury Department · Internal Revenue Service | | 2026-10-20 | +46d | Comments close | [Guidance on Eligible Investments for Trump Accounts](https://www.federalregister.gov/documents/2026/08/21/2026-17123/guidance-on-eligible-investments-for-trump-accounts) | Treasury Department · Internal Revenue Service | | 2026-10-26 | +52d | Comments close | [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) | Treasury Department · Internal Revenue Service | | 2026-10-30 | +56d | Comments close | [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) | Treasury Department · Internal Revenue Service | | 2026-11-02 | +59d | Comments close | [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) | Treasury Department · Internal Revenue Service | | 2026-11-02 | +59d | Comments close | [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) | Treasury Department · Internal Revenue Service | | 2026-11-02 | +59d | Comments close | [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) | Treasury Department · Internal Revenue Service | | 2026-11-02 | +59d | Comments close | [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) | Treasury Department · Internal Revenue Service | | 2026-11-02 | +59d | Comments close | [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) | Treasury Department · Internal Revenue Service | | 2026-11-12 | +69d | Comments close | [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) | Treasury Department · Internal Revenue Service | ## 4 September 2026 — 2 documents [the whole issue for this day](https://downstream.sh/daily/2026-09-04.md) > The Internal Revenue Service published proposed regulations on racial nondiscrimination in private schools and inflation adjustment amounts for clean electricity production credit. — via Downstream, https://downstream.sh/daily/agency/internal-revenue-service/#s-2026-09-04 *Machine-written by `claude-haiku-4-5-20251001` from the documents below.* ### Racial Nondiscrimination in Private Schools *Proposed Rule* — Treasury Department · Internal Revenue Service This document contains proposed regulations that would update existing regulations to provide that a private school is not described as an organization exempt from Federal income tax if it discriminates on the basis of race, color, or national or ethnic origin in administration of its educational, admissions, scholarship, athletic, or other policies, based on the fundamental public policy of the United States against such practices. These proposed regulations would affect private schools in taxable years beginning after May 31, 2027, which is after the final regulations are expected to be published. 91 FR 56811 · FR Doc. 2026-18127 · [official PDF](https://www.govinfo.gov/content/pkg/FR-2026-09-04/pdf/2026-18127.pdf) · [federalregister.gov](https://www.federalregister.gov/documents/2026/09/04/2026-18127/racial-nondiscrimination-in-private-schools) ### Publication of Inflation Adjustment Factor and Applicable Amounts for Clean Electricity Production Credit for Calendar Year 2026 *Notice* — Treasury Department · Internal Revenue Service The 2026 inflation adjustment factor and applicable amounts are used in calculating the amount of the clean electricity production credit allowable under section 45Y (section 45Y credit) of the Internal Revenue Code (Code), which are required by law to be published in the Federal Register. 91 FR 56942 · FR Doc. 2026-18105 · [official PDF](https://www.govinfo.gov/content/pkg/FR-2026-09-04/pdf/2026-18105.pdf) · [federalregister.gov](https://www.federalregister.gov/documents/2026/09/04/2026-18105/publication-of-inflation-adjustment-factor-and-applicable-amounts-for-clean-electricity-production) ## 3 September 2026 — 3 documents [the whole issue for this day](https://downstream.sh/daily/2026-09-03.md) > The IRS published three notices requesting comments on information collection requests related to health coverage rescission notices, fuel tax guidance, and return information disclosure. — via Downstream, https://downstream.sh/daily/agency/internal-revenue-service/#s-2026-09-03 *Machine-written by `claude-haiku-4-5-20251001` from the documents below.* ### Agency Information Collection Activities: Comment Request on the Burden Related to the Advance Notice of Rescission of Health Coverage *Notice* — Treasury Department · Internal Revenue Service In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice. - **Comments close** 2 November 2026 (in 59 days) 91 FR 56723 · FR Doc. 2026-18014 · [official PDF](https://www.govinfo.gov/content/pkg/FR-2026-09-03/pdf/2026-18014.pdf) · [federalregister.gov](https://www.federalregister.gov/documents/2026/09/03/2026-18014/agency-information-collection-activities-comment-request-on-the-burden-related-to-the-advance-notice) ### Agency Information Collection Activities: Comment Request on the Burden Related to the Fuel Tax Guidance and Related Third-Party Disclosure and Recordkeeping Requirements *Notice* — Treasury Department · Internal Revenue Service In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice. - **Comments close** 2 November 2026 (in 59 days) 91 FR 56724 · FR Doc. 2026-18013 · [official PDF](https://www.govinfo.gov/content/pkg/FR-2026-09-03/pdf/2026-18013.pdf) · [federalregister.gov](https://www.federalregister.gov/documents/2026/09/03/2026-18013/agency-information-collection-activities-comment-request-on-the-burden-related-to-the-fuel-tax) ### Agency Information Collection Activities; Comment Request on Disclosure of Returns and Return Information by Other Agencies *Notice* — Treasury Department · Internal Revenue Service In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice. - **Comments close** 2 November 2026 (in 59 days) 91 FR 56722 · FR Doc. 2026-18012 · [official PDF](https://www.govinfo.gov/content/pkg/FR-2026-09-03/pdf/2026-18012.pdf) · [federalregister.gov](https://www.federalregister.gov/documents/2026/09/03/2026-18012/agency-information-collection-activities-comment-request-on-disclosure-of-returns-and-return) ## 2 September 2026 — 1 document [the whole issue for this day](https://downstream.sh/daily/2026-09-02.md) > 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. — via Downstream, https://downstream.sh/daily/agency/internal-revenue-service/#s-2026-09-02 *Machine-written by `claude-haiku-4-5-20251001` from the documents below.* ### 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 *Notice* — Treasury Department · Internal Revenue Service In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice. - **Comments close** 2 November 2026 (in 59 days) 91 FR 56540 · FR Doc. 2026-17966 · [official PDF](https://www.govinfo.gov/content/pkg/FR-2026-09-02/pdf/2026-17966.pdf) · [federalregister.gov](https://www.federalregister.gov/documents/2026/09/02/2026-17966/agency-information-collection-activities-comment-request-on-comment-request-relating-to-penalty-on) ## 1 September 2026 — 1 document [the whole issue for this day](https://downstream.sh/daily/2026-09-01.md) > The IRS published a notice requesting comments on the information collection requirements for Form 1098-E, with comments due November 2, 2026. — via Downstream, https://downstream.sh/daily/agency/internal-revenue-service/#s-2026-09-01 *Machine-written by `claude-haiku-4-5-20251001` from the documents below.* ### Agency Information Collection Activities; Comment Request on Form 1098-E *Notice* — Treasury Department · Internal Revenue Service In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice. - **Comments close** 2 November 2026 (in 59 days) 91 FR 56285 · FR Doc. 2026-17839 · [official PDF](https://www.govinfo.gov/content/pkg/FR-2026-09-01/pdf/2026-17839.pdf) · [federalregister.gov](https://www.federalregister.gov/documents/2026/09/01/2026-17839/agency-information-collection-activities-comment-request-on-form-1098-e) ## 31 August 2026 — 3 documents [the whole issue for this day](https://downstream.sh/daily/2026-08-31.md) ### Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance; Correction *Proposed Rule* — Treasury Department · Internal Revenue Service This document contains corrections to the proposed regulations (REG-115145-25), published in the Federal Register on August 3, 2026. These proposed regulations relate to allocating foreign taxes of foreign corporations affected by the repeal of the one-month deferral election and to the disallowance of foreign tax credits on certain distributions of previously taxed earnings and profits. 91 FR 55816 · FR Doc. 2026-17764 · [official PDF](https://www.govinfo.gov/content/pkg/FR-2026-08-31/pdf/2026-17764.pdf) · [federalregister.gov](https://www.federalregister.gov/documents/2026/08/31/2026-17764/section-898c-transition-rule-for-allocating-foreign-taxes-and-section-960d4-foreign-tax-credit) ### Internal Revenue Service Advisory Council; Public Meeting *Notice* — Treasury Department · Internal Revenue Service The Internal Revenue Service Advisory Council will hold a public meeting. 91 FR 55982 · FR Doc. 2026-17758 · [official PDF](https://www.govinfo.gov/content/pkg/FR-2026-08-31/pdf/2026-17758.pdf) · [federalregister.gov](https://www.federalregister.gov/documents/2026/08/31/2026-17758/internal-revenue-service-advisory-council-public-meeting) ### Agency Information Collection Activities; Comment Request on Foreign Account Tax Compliance Act (FATCA) Registration *Notice* — Treasury Department · Internal Revenue Service In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice. - **Comments close** 30 October 2026 (in 56 days) 91 FR 55982 · FR Doc. 2026-17744 · [official PDF](https://www.govinfo.gov/content/pkg/FR-2026-08-31/pdf/2026-17744.pdf) · [federalregister.gov](https://www.federalregister.gov/documents/2026/08/31/2026-17744/agency-information-collection-activities-comment-request-on-foreign-account-tax-compliance-act-fatca) ## Earlier 12 further days are in the [long-form archive](https://downstream.sh/daily/agency/internal-revenue-service/archive.md). ## 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 2026-08-31, then summarise what changed and list every deadline it created. ``` 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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