Internal Revenue Service – Federal Register Recent Federal Regulation Documents

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Agency Collection Activities; Requesting Comments on Form 8288-B
Document Number: 2025-11364
Type: Notice
Date: 2025-06-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Agency Information Collection Activities; Comment Request on Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts
Document Number: 2025-11083
Type: Notice
Date: 2025-06-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Agency Information Collection Activities; Comment Request on Return of Excise Tax on Undistributed Income of Regulated Investment Companies
Document Number: 2025-11082
Type: Notice
Date: 2025-06-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Internal Revenue Service Advisory Council; Public Meeting
Document Number: 2025-10990
Type: Notice
Date: 2025-06-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service Advisory Council will hold a public meeting.
Agency Information Collection Activities; Comment Request on Procedures for Determination Letters and Other Rulings
Document Number: 2025-10896
Type: Notice
Date: 2025-06-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Agency Information Collection Activities; Comment Request on Voluntary Customer Surveys To Implement E.O. 12862 Coordinated by the Corporate Planning and Performance Division on Behalf of All IRS Operations Functions
Document Number: 2025-10693
Type: Notice
Date: 2025-06-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In accordance with the Paperwork Reduction Act of 1995. The IRS is inviting comments on the information collection request outlined in this notice.
Agency Information Collection Activities; Comment Request on Form 1098-C
Document Number: 2025-10692
Type: Notice
Date: 2025-06-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Open Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee
Document Number: 2025-10560
Type: Notice
Date: 2025-06-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions to improve customer service at the Internal Revenue Service. This meeting will be held as a virtual video conference via the Microsoft Teams platform.
Open Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committee
Document Number: 2025-10557
Type: Notice
Date: 2025-06-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions to improve customer service at the Internal Revenue Service. This meeting will be held as a virtual video conference via the Microsoft Teams platform.
Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee
Document Number: 2025-10583
Type: Notice
Date: 2025-06-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions to improve customer service at the Internal Revenue Service. This meeting will be held as a virtual video conference via the Microsoft Teams platform.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee
Document Number: 2025-10582
Type: Notice
Date: 2025-06-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Taxpayer Assistance Center Improvements Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions to improve customer service at the Internal Revenue Service. This meeting will be held as a virtual video conference via the Microsoft Teams platform.
Open Meeting of the Taxpayer Advocacy Panel's Special Projects Committee
Document Number: 2025-10579
Type: Notice
Date: 2025-06-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Special Projects Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions to improve customer service at the Internal Revenue Service. This meeting will be held as a virtual video conference via the Microsoft Teams platform.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee
Document Number: 2025-10577
Type: Notice
Date: 2025-06-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Taxpayer Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions to improve customer service at the Internal Revenue Service. This meeting will be held as a virtual video conference via the Microsoft Teams platform.
Open Meeting of the Taxpayer Advocacy Panel's Joint Committee
Document Number: 2025-10581
Type: Notice
Date: 2025-06-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Joint Committee Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions to improve customer service at the Internal Revenue Service. This meeting will be held as a virtual video conference via the Microsoft Teams platform.
Agency Collection Activities; Requesting Comments on Form 8832
Document Number: 2025-10166
Type: Notice
Date: 2025-06-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Agency Collection Activities; Requesting Comments on Form 8876
Document Number: 2025-10165
Type: Notice
Date: 2025-06-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Source of Income From Cloud Transactions; Hearing
Document Number: 2025-09981
Type: Proposed Rule
Date: 2025-06-03
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides a notice of public hearing on proposed rules for determining the source of income from cloud transactions for purposes of the international provisions of the Internal Revenue Code.
Request for Information Regarding the Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule
Document Number: 2025-09858
Type: Proposed Rule
Date: 2025-06-02
Agency: Employee Benefits Security Administration, Department of Labor, Department of Health and Human Services, Internal Revenue Service, Department of Treasury, Department of the Treasury
This document is a request for information (RFI) regarding the prescription drug machine-readable file disclosure requirements in the Transparency in Coverage final rules. The Departments of Labor, Health and Human Services (HHS), and the Treasury (the Departments) are issuing this RFI to gather input regarding implementation of the prescription drug machine-readable file disclosure requirements under the Transparency in Coverage final rules, including what modifications to the disclosure requirements or additional technical implementation guidance might be necessary to better ensure the accurate and timely completion of the prescription drug file.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 5754.
Document Number: 2025-09841
Type: Notice
Date: 2025-06-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 5754, Statement by Person(s) Receiving Gambling Winnings.
Agency Collection Activities; Requesting Comments on Form 1099-CAP
Document Number: 2025-09668
Type: Notice
Date: 2025-05-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Agency Collection Activities; Requesting Comments on Form 911
Document Number: 2025-09675
Type: Notice
Date: 2025-05-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Credit for Renewable Electricity Production and Publication of Inflation Adjustment Factor and Reference Price for Calendar Year 2025
Document Number: 2025-09366
Type: Notice
Date: 2025-05-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The 2025 inflation adjustment factor and reference price are used in determining the availability of the credit for renewable electricity production under section 45 (section 45 credit).
Agency Information Collection Activities; Comment Request on Disclosure of Returns and Return Information to Designee of Taxpayer
Document Number: 2025-09263
Type: Notice
Date: 2025-05-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Tridecyl Alcohol
Document Number: 2025-09135
Type: Notice
Date: 2025-05-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice of filing announces that a petition has been filed requesting that tridecyl alcohol 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.
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Ethylene Propylene Diene (EPDM) Rubber (x=5134, y=2250, z=98)
Document Number: 2025-09134
Type: Notice
Date: 2025-05-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice of filing announces that a petition has been filed requesting that ethylene propylene diene (EPDM) rubber ((C2H4)x(C3H6)y (C9H12)z; (x=5134, y=2250, z=98)) 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.
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Tri-lsoNonyl Tri-Mellitate
Document Number: 2025-09133
Type: Notice
Date: 2025-05-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice of filing announces that a petition has been filed requesting that tri-isononyl tri-mellitate 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.
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Neo Decanoic Acid
Document Number: 2025-09132
Type: Notice
Date: 2025-05-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice of filing announces that a petition has been filed requesting that neo decanoic acid 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.
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Nonene
Document Number: 2025-09131
Type: Notice
Date: 2025-05-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice of filing announces that a petition has been filed requesting that nonene 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.
Estate Tax Closing Letter User Fee Update
Document Number: 2025-08929
Type: Proposed Rule
Date: 2025-05-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
In the Rules and Regulations section of this issue of the Federal Register, the Department of the Treasury (Treasury Department) and the IRS are issuing interim final regulations that amend the current regulations to reduce the amount of the user fee imposed on authorized persons requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter. The text of the interim final regulations also serves as the text of these proposed regulations.
Estate Tax Closing Letter User Fee Update
Document Number: 2025-08928
Type: Rule
Date: 2025-05-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains interim final regulations relating to the imposition of a user fee on authorized persons requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter. These regulations reduce the amount of the user fee imposed on a request for the issuance of an estate tax closing letter. The Independent Offices Appropriations Act of 1952 authorizes the charging of user fees. The text of the interim final regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this edition of the Federal Register.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee
Document Number: 2025-08999
Type: Notice
Date: 2025-05-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Taxpayer Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions to improve customer service at the Internal Revenue Service. This meeting will be held as a virtual video conference via the Microsoft Teams platform.
Open Meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee
Document Number: 2025-08996
Type: Notice
Date: 2025-05-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Tax Forms and Publications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions to improve customer service at the Internal Revenue Service. This meeting will be held as a virtual video conference via the Microsoft Teams platform.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee
Document Number: 2025-08995
Type: Notice
Date: 2025-05-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Taxpayer Assistance Center Improvements Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions to improve customer service at the Internal Revenue Service. This meeting will be held as a virtual video conference via the Microsoft Teams platform.
Open Meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committee
Document Number: 2025-08994
Type: Notice
Date: 2025-05-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Toll-Free Phone Lines Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions to improve customer service at the Internal Revenue Service. This meeting will be held as a virtual video conference via the Microsoft Teams platform.
Open Meeting of the Taxpayer Advocacy Panel's Joint Committee
Document Number: 2025-08993
Type: Notice
Date: 2025-05-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Joint Committee Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions to improve customer service at the Internal Revenue Service. This meeting will be held as a virtual video conference via the Microsoft Teams platform.
Open Meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee
Document Number: 2025-08992
Type: Notice
Date: 2025-05-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Notices and Correspondence Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions to improve customer service at the Internal Revenue Service. This meeting will be held as a virtual video conference via the Microsoft Teams platform.
Open Meeting of the Taxpayer Advocacy Panel's Special Projects Committee
Document Number: 2025-08991
Type: Notice
Date: 2025-05-20
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel's Special Projects Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions to improve customer service at the Internal Revenue Service. This meeting will be held as a virtual video conference via the Microsoft Teams platform.
Electronic Tax Administration Advisory Committee; Public Meeting
Document Number: 2025-08899
Type: Notice
Date: 2025-05-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Electronic Tax Administration Advisory Committee will hold a public meeting.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Informing Participant of Group Health Plan or Health Insurance
Document Number: 2025-08825
Type: Notice
Date: 2025-05-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments regarding the burden associated with the requirement of informing each participant (in the individual market, primary subscriber) of the terms of the plan or coverage and their right to designate a primary care provider.
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Isooctyl Alcohol
Document Number: 2025-08707
Type: Notice
Date: 2025-05-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice of filing announces that a petition has been filed requesting that isooctyl alcohol 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.
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Di-IsoNonyl Adipate
Document Number: 2025-08706
Type: Notice
Date: 2025-05-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice of filing announces that a petition has been filed requesting that di-isononyl adipate 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.
Proposed Collection; Comment Request for Claim for Refund of Income Tax Return Preparer Penalties
Document Number: 2025-08700
Type: Notice
Date: 2025-05-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning information collection requirements related to claim for refund of income tax return preparer penalties.
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Linear Nonyl Tri-Mellitate
Document Number: 2025-08712
Type: Notice
Date: 2025-05-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice of filing announces that a petition has been filed requesting that linear nonyl tri-mellitate 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.
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for DIPE-Di-isopropyl Ether
Document Number: 2025-08711
Type: Notice
Date: 2025-05-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice of filing announces that a petition has been filed requesting that DIPEdi-isopropyl ether 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.
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for IsoDecyl Benzoate
Document Number: 2025-08710
Type: Notice
Date: 2025-05-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice of filing announces that a petition has been filed requesting that isodecyl benzoate 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.
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Isodecyl Alcohol
Document Number: 2025-08708
Type: Notice
Date: 2025-05-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice of filing announces that a petition has been filed requesting that isodecyl alcohol 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.
Agency Collection Activities; Requesting Comments Reporting of Health Insurance Coverage
Document Number: 2025-08746
Type: Notice
Date: 2025-05-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The IRS, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 1094-B, Transmittal of Health Coverage Information Returns and Form 1095-B, Health Coverage.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Tests for Determining Whether an Obligation Is Principally Secured
Document Number: 2025-08745
Type: Notice
Date: 2025-05-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning modifications of commercial mortgage loans held by a real estate mortgage investment conduit.
Previously Taxed Earnings and Profits and Related Basis Adjustments
Document Number: 2025-08743
Type: Proposed Rule
Date: 2025-05-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document reopens the period to submit comments for a notice of proposed rulemaking (REG-105479-18), which was published in the Federal Register on Monday, December 2, 2024. The proposed regulations address previously taxed earnings and profits of foreign corporations and related basis adjustments. The proposed regulations affect foreign corporations with previously taxed earnings and profits and their shareholders.
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Di-IsoNonyl Phthalate
Document Number: 2025-08503
Type: Notice
Date: 2025-05-14
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This notice of filing announces that a petition has been filed requesting that di-isononyl phthalate 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.
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