Tax regulations

The Internal Revenue Service and the Treasury issued final regulations on the new Roth catch-up contribution rule from the SECURE 2.0 Act.

The Internal Revenue Service has posted a draft version of Schedule 1-A that will be used next tax season when claiming new tax breaks.

A group of mostly Democratic lawmakers sent a letter to Treasury Secretary Scott Bessent criticizing recent moves to ease the corporate alternative minimum tax for large corporations in two recent notices.

The market for transferable tax credits for clean energy grew in the past year, but moves by the Trump administration blocked wind and solar energy.

The State Department can disclose tax return information to contractors who help revoke or deny a passport of anyone with a seriously delinquent tax debt.

The IRS posted guidance just in the nick of time for some taxpayers on the treatment of research and experimentation expenses under the new tax law.

The Internal Revenue Service has provided guidance on how to deal with the restoration of full expensing of research and development costs under the One Big Beautiful Bill Act.

The OBBBA accelerated the termination of credits for facilities that use wind or solar to produce electricity.

The Internal Revenue Service and the Treasury intend to issue proposed regulations involving the transfer of United States real property interests.

The Internal Revenue Service and the Treasury issued a notice saying they intend to issue proposed regulations withdrawing the DPL rules for multinationals.