# Internal Revenue Service 43 documents across 21 days of the archive, 4 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 | +14d | 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 | +24d | 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 | +24d | 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 | +28d | 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 | +28d | 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 | +32d | 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 | +32d | 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 | +35d | 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 | +35d | 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 | | 2026-10-16 | +35d | Comments close | [Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures](https://www.federalregister.gov/documents/2026/09/11/2026-18574/information-reporting-regarding-qualified-opportunity-zones-and-updated-qualified-opportunity-fund) | Treasury Department · Internal Revenue Service | | 2026-10-19 | +38d | 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 | +38d | 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 | +39d | 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 | +45d | 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 | +49d | 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 | +52d | 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 | +52d | 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 | +52d | 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 | +52d | 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 | +52d | 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 | | 2026-11-09 | +59d | Takes effect | [Car Loan Interest Deduction](https://www.federalregister.gov/documents/2026/09/08/2026-18219/car-loan-interest-deduction) | Treasury Department · Internal Revenue Service | | 2026-11-12 | +62d | 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 | ## 11 September 2026 — 2 documents [the whole issue for this day](https://downstream.sh/daily/2026-09-11.md) > The Internal Revenue Service published proposed regulations on allocation and apportionment of deductions for foreign source income and proposed regulations on information reporting for qualified opportunity zones. — via Downstream, https://downstream.sh/daily/agency/internal-revenue-service/#s-2026-09-11 *Machine-written by `claude-haiku-4-5-20251001` from the documents below.* ### Allocation and Apportionment of Deductions to Foreign Source Section 951A Category Income and Deduction Eligible Income *Proposed Rule* — Treasury Department · Internal Revenue Service This document contains proposed regulations related to the allocation and apportionment of deductions to foreign source section 951A category income for foreign tax credit limitation purposes and for purposes of calculating deduction eligible income. The proposed regulations would affect taxpayers that operate in foreign countries through foreign corporations and domestic corporations that claim the deduction for foreign-derived deduction eligible income. 91 FR 57832 · FR Doc. 2026-18645 · [official PDF](https://www.govinfo.gov/content/pkg/FR-2026-09-11/pdf/2026-18645.pdf) · [federalregister.gov](https://www.federalregister.gov/documents/2026/09/11/2026-18645/allocation-and-apportionment-of-deductions-to-foreign-source-section-951a-category-income-and) ### Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures *Proposed Rule* — Treasury Department · Internal Revenue Service This document contains proposed regulations that would implement new statutory requirements for qualified opportunity funds to file information returns with the IRS and furnish statements to investors who dispose of investments in those entities and for qualified opportunity zone businesses to furnish statements to qualified opportunity funds that hold interests in them. These proposed regulations would also clarify the applicability of penalties for the failure to file or furnish these information returns and statements. Finally, these proposed regulations would clarify the qualified opportunity fund self-certification rules and provide procedures for qualified opportunity funds to revoke inadvertent certifications or voluntarily decertify. - **Comments close** 16 October 2026 (in 35 days) 91 FR 57968 · FR Doc. 2026-18574 · [official PDF](https://www.govinfo.gov/content/pkg/FR-2026-09-11/pdf/2026-18574.pdf) · [federalregister.gov](https://www.federalregister.gov/documents/2026/09/11/2026-18574/information-reporting-regarding-qualified-opportunity-zones-and-updated-qualified-opportunity-fund) ## 10 September 2026 — 1 document [the whole issue for this day](https://downstream.sh/daily/2026-09-10.md) > The Internal Revenue Service published a notice of a closed meeting of the Art Advisory Panel in New York or virtually. — via Downstream, https://downstream.sh/daily/agency/internal-revenue-service/#s-2026-09-10 *Machine-written by `claude-haiku-4-5-20251001` from the documents below.* ### Art Advisory Panel-Notice of Closed Meeting *Notice* — Treasury Department · Internal Revenue Service Closed meeting of the Art Advisory Panel will be held in New York, NY or virtually via Microsoft Teams. The entire meeting will be closed. 91 FR 57693 · FR Doc. 2026-18483 · [official PDF](https://www.govinfo.gov/content/pkg/FR-2026-09-10/pdf/2026-18483.pdf) · [federalregister.gov](https://www.federalregister.gov/documents/2026/09/10/2026-18483/art-advisory-panel-notice-of-closed-meeting) ## 9 September 2026 — 4 documents [the whole issue for this day](https://downstream.sh/daily/2026-09-09.md) ### Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Acrylonitrile-butadiene Rubber; x=3,344.33, y=1,335.09, a=2.98 *Notice* — Treasury Department · Internal Revenue Service This notice of filing announces that a petition has been filed requesting that acrylonitrile-butadiene rubber ((C4H6)x- (C3H3N)y- (C25H44OS2)a; x=3,344.33, y=1,335.09, a=2.98), also known as "NBR," be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified. 91 FR 57450 · FR Doc. 2026-18268 · [official PDF](https://www.govinfo.gov/content/pkg/FR-2026-09-09/pdf/2026-18268.pdf) · [federalregister.gov](https://www.federalregister.gov/documents/2026/09/09/2026-18268/superfund-tax-on-chemical-substances-request-to-modify-list-of-taxable-substances-notice-of-filing) ### Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Solution Styrene Butadiene Rubber; m=5,474.21, n=504.08, a=3.30 *Notice* — Treasury Department · Internal Revenue Service This notice of filing announces that a petition has been filed requesting that solution styrene butadiene rubber ((C4H6)m- (C8H8)n- (C25H44OS2)a; m=5,474.21, n=504.08, a=3.30), also known as "sSBR," be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified. 91 FR 57447 · FR Doc. 2026-18267 · [official PDF](https://www.govinfo.gov/content/pkg/FR-2026-09-09/pdf/2026-18267.pdf) · [federalregister.gov](https://www.federalregister.gov/documents/2026/09/09/2026-18267/superfund-tax-on-chemical-substances-request-to-modify-list-of-taxable-substances-notice-of-filing) ### Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Vinyl Acetate-dibutyl Maleate Copolymer in a Styrene Solution; x=6.17, y=1, s=10.94 *Notice* — Treasury Department · Internal Revenue Service This notice of filing announces that a petition has been filed requesting that vinyl acetate-dibutyl maleate copolymer in a styrene solution ((C4H6O2)x- (C12H20O4)y- (C8H8)s; x=6.17, y=1, s=10.94) be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified. 91 FR 57449 · FR Doc. 2026-18265 · [official PDF](https://www.govinfo.gov/content/pkg/FR-2026-09-09/pdf/2026-18265.pdf) · [federalregister.gov](https://www.federalregister.gov/documents/2026/09/09/2026-18265/superfund-tax-on-chemical-substances-request-to-modify-list-of-taxable-substances-notice-of-filing) ### Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Butadiene-acrylonitrile-methyl Methacrylate-styrene Copolymer; w=124.79, x=424.05, y=129.62, z=72.41 *Notice* — Treasury Department · Internal Revenue Service This notice of filing announces that a petition has been filed requesting that butadiene-acrylonitrile-methyl methacrylate-styrene copolymer ((C4H6)w(C3H3N)x (C8H8)y(C5H8O2 )z; w=124.79, x=424.05, y=129.62, z=72.41), also known as "Modified SAN Latex," be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified. 91 FR 57448 · FR Doc. 2026-18264 · [official PDF](https://www.govinfo.gov/content/pkg/FR-2026-09-09/pdf/2026-18264.pdf) · [federalregister.gov](https://www.federalregister.gov/documents/2026/09/09/2026-18264/superfund-tax-on-chemical-substances-request-to-modify-list-of-taxable-substances-notice-of-filing) ## 8 September 2026 — 1 document [the whole issue for this day](https://downstream.sh/daily/2026-09-08.md) > The Internal Revenue Service published final regulations permitting certain taxpayers to deduct up to $10,000 of qualified passenger vehicle loan interest and requiring information reporting for specified vehicle loans. — via Downstream, https://downstream.sh/daily/agency/internal-revenue-service/#s-2026-09-08 *Machine-written by `claude-haiku-4-5-20251001` from the documents below.* ### Car Loan Interest Deduction *Rule* — Treasury Department · Internal Revenue Service This document contains final regulations regarding the deduction for certain taxpayers for an amount up to $10,000 of qualified passenger vehicle loan interest. This document also contains final regulations regarding new information reporting requirements for certain persons who, in a trade or business, receive from any individual interest aggregating $600 or more for any calendar year on a specified passenger vehicle loan, including applicable penalties for failures to file information returns or furnish payee statements as required. These regulations affect taxpayers that may deduct qualified passenger vehicle loan interest, and also persons subject to these information reporting requirements. - **Takes effect** 9 November 2026 (in 59 days) 91 FR 57214 · FR Doc. 2026-18219 · [official PDF](https://www.govinfo.gov/content/pkg/FR-2026-09-08/pdf/2026-18219.pdf) · [federalregister.gov](https://www.federalregister.gov/documents/2026/09/08/2026-18219/car-loan-interest-deduction) ## 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) ## Earlier 16 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 2026-09-04, 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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