Internal Revenue Service 2025 – Federal Register Recent Federal Regulation Documents
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Agency Information Collection Activities; Comment Request on Proceeds From Real Estate Transactions.
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 U.S. Individual Income Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance
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 1042, Schedule Q (Form 1042), Form 1042-S, Form 1042-T, and Section 871(m) Transactions.
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 Special Projects Committee; Correction
In the Federal Register that was originally published on June 11, 2025, the Designated Federal Officer signing this document is being changed to John A. Lipold. All other meeting details remain unchanged. 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
In the Federal Register that was originally published on June 11, 2025, the Designated Federal Officer signing this document is being changed to John A. Lipold. All other meeting details remain unchanged. 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; Correction
In the Federal Register that was originally published on June 11, 2025, the Designated Federal Officer signing this document is being changed to John A. Lipold. All other meeting details remain unchanged. 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: Correction
In the Federal Register that was originally published on June 11, 2025, the Designated Federal Officer signing this document is being changed to John A. Lipold. All other meeting details remain unchanged. 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; Correction
In the Federal Register that was originally published on June 11, 2025, the Designated Federal Officer signing this document is being changed to John A. Lipold. All other meeting details remain unchanged. 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; Correction
In the Federal Register that was originally published on June 11, 2025, the Designated Federal Officer signing this document is being changed to John A. Lipold. All other meeting details remain unchanged. 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; Correction
In the Federal Register that was originally published on June 11, 2025, two changes are being made. The meeting date is being changed to Wednesday, July 23, 2025, at 3:00 p.m. ET. Additionally, the Designated Federal Officer signing this document is being changed to John A. Lipold. All other meeting details remain unchanged. This meeting will be held as a virtual video conference via the Microsoft Teams platform.
Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales
Pursuant to its authority under the Congressional Review Act (CRA), Congress passed a joint resolution disapproving the final rule titled "Gross Proceeds Reporting by Brokers that Regularly Provide Services Effectuating Digital Asset Sales," and the President signed the resolution. Under the joint resolution and by operation of the CRA, this final rule has no legal force or effect. The Department of the Treasury (Treasury Department) and the IRS hereby remove this final rule from the Code of Federal Regulations (CFR) and revert the relevant text of the CFR back to the text that was in effect immediately prior to the effective date of this final rule.
Agency Information Collection Activities; Comment Request on Form 7004
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; 13285-A
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 Request for Form 8918
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Regulations Under Section 382(h) Related to Built-In Gain and Loss; Withdrawal
This document withdraws two notices of proposed rulemaking containing proposed regulations on the treatment of built-in items of income, gain, deduction, and loss taken into account by a loss corporation after an ownership change. The proposed regulations would have affected corporations that experience an ownership change under section 382(h) of the Internal Revenue Code (Code).
Agency Information Collection Activities; Comment Request on Form 1099-LTC-Long-Term Care and Accelerated Death Benefits
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 8822 and Form 8822-B
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 Comment Request for Form 5304-SIMPLE, Form 5305-SIMPLE, and Notice 98-4.
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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 5304-SIMPLE, Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)Not for Use With a Designated Financial Institution; Form 5305-SIMPLE, Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)for Use With a Designated Financial Institution; Notice 98-4, Simple IRA Plan Guidance.
Agency Information Collection Activities; Comment Request on Election To Postpone Determinations as to Whether the Presumption Applies That an Activity Is Engaged in for Profit
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 Commercial Revitalization Deduction (Revenue Procedure 2003-38).
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 8288-B
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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.
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
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
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
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
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
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)
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
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
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.
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