Issue Number:  2026-32

Inside This Issue

1. Upcoming IRS webinar: U.S. Territories – Self-Employment Tax

2. IRS expands support for clients living abroad

3. Reminder: Business Tax Account gives eligible clients more secure, convenient ways to manage federal tax obligations online

4. Registration still available for IRS Nationwide Tax Forum in Orlando and San Diego

5. Tax relief for taxpayers in Mississippi, West Virginia, and Northern Mariana Islands

6. Did you know? Finding standard mileage rates

7. Technical guidance

1.  Upcoming IRS webinar: U.S. Territories – Self-Employment Tax

The IRS is hosting an upcoming webinar for tax professionals:

• Title and registration link: U.S. Territories – Self-Employment Tax

• Date: Wednesday, August 19, 2026

• Time: 2 p.m. Eastern, 1 p.m. Central, noon Mountain, 11 a.m. Arizona & Pacific, 10 a.m. Alaska, 8:00 a.m. Hawaii

• Length: 90 minutes including a live Q&A session

• CE credit: One (1) Federal Tax CE credit

• Topics: After completing this session, participants will be able to:

  • Define self-employment;

  • Calculate net self-employment for U.S. self-employment tax purposes;

  • Illustrate how residents of U.S. territories report self-employment tax; and

  • Identify applicable penalties for failing to timely report and pay self-employment tax.

• Questions? Send an email to cl.sl.web.conference.team@irs.gov

Closed captioning is offered in English.

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2.  IRS expands support for clients living abroad

Live chat assistance and Where’s My Amended Return have expanded their capabilities to provide the services needed to help individual clients who live abroad or who have international tax related issues.

During the initial live chat phases, assistors could only help with transcripts or the status of amended returns. Now live chat assistors can provide a similar level of service that callers receive on the non-toll‑free line. They can address questions about refunds, balances, payments and more.

International clients can access the live text chat at Contact My Local Office Internationally. Live chat is available Monday through Friday from 6 a.m. to 11 p.m. ET. For account-specific questions, clients will need to verify their identity using ID.me.

The Where’s My Amended Return application also expanded service to taxpayers with international addresses. Clients living abroad can receive status updates through the same channels available to domestic clients.

These expansion efforts continue to support secure digital options for all taxpayers.

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3.  Reminder: Business Tax Account gives eligible clients more secure, convenient ways to manage federal tax obligations online

Business Tax Account now gives eligible businesses and organizations additional ways to view digital notices, make payments, and access and manage federal tax account information online. The online self-service platform allows authorized users of certain entity types to securely access and manage their federal tax records and information.

A recent IRS news release outlines time-saving features added this year. It also lists the types of organizations who can use Business Tax Account.

Future capabilities will enable access to more business and organizational entities and help Business Tax Account become a more robust online self-service platform.
Eligible clients must meet Business Tax Account access requirements and register before viewing or managing federal tax records and information.

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4.  Registration still available for IRS Nationwide Tax Forum in Orlando and San Diego

Tax professionals interested in earning continuing education credits, meeting with IRS representatives, and interacting with influential members of the tax community can still register for the IRS Nationwide Tax Forum. Limited spots are available for the Orlando Tax Forum the week of Aug. 31 and the San Diego Tax Forum the week of Sep. 14.

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5.  Tax relief for taxpayers in Mississippi, West Virginia, and Northern Mariana Islands

The IRS announced tax relief for individual and business clients in:

• Mississippi affected by Tropical Storm Arthur that began on June 18, 2026; following the disaster declaration issued by the Federal Emergency Management Agency, individuals and households that reside or have a business in Covington, George, Greene, Hancock, Harrison, Pearl River, Stone, and Wayne counties qualify for tax relief;

• West Virginia affected by severe storms, straight-line winds, tornadoes, flooding, landslides and mudslides that began on July 21, 2026; following the disaster declaration issued by FEMA, individuals and households that reside or have a business in Lewis and Upshur counties qualify for tax relief; and

• The Commonwealth of the Northern Mariana Islands affected by Super Typhoon Bavi that began on July 4, 2026; following the disaster declaration issued by FEMA, individuals and households that reside or have a business on the islands of Rota, Saipan and Tinian qualify for tax relief.

These taxpayers now have until Feb. 1, 2027, to file various federal, individual, and business tax returns and make tax payments.

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6.  Did you know? Finding standard mileage rates

IRS.gov includes a table of standard mileage rates, including rates for business use, charity use, medical use, and military moving purposes. The chart has rates for the first half of 2026 and the second half of 2026, as well as rates for previous years.

Tax professionals can use tax topic number 510, business use of car, to explain the methods for deducting car expenses to their clients.

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7.  Technical guidance

The Department of the Treasury and the IRS recently announced guidance on:

• The permanent expansion of the Paid Family and Medical Leave credit;

• Defined contribution qualified pre-approved plans;

• FAQs on the qualified overtime deduction;

• The federal Saver’s Match program; and

• Employer contributions to Trump Accounts.

The permanent expansion of the Paid Family and Medical Leave credit

Notice 2026-28 provides guidance on the employer credit for paid family and medical leave under the Working Families Tax Cuts.

The Working Families Tax Cuts permanently expands the employer tax credit for paid family and medical leave, providing business clients, particularly small businesses, with greater incentives to offer up to 12 weeks of paid leave. It also makes several key improvements to the credit.

Beginning in 2026, employers can claim the credit for premiums paid for eligible insurance policies, in addition to wages paid during eligible leave. To help tax professionals apply the new premium-based method for their clients who are employers, the notice addresses how the premium-based method compares to the wage-based method, how to allocate the qualifying premiums, and how to elect between the premium method and the wage method. Forthcoming proposed regulations will provide broader guidance to address the statute comprehensively and provide certainty to taxpayers.

Treasury and the IRS intend to issue proposed regulations consistent with this guidance. Comments are requested on all aspects of the notice and any other issues regarding implementation of the amendments to section 45S by the Working Families Tax Cuts that should be addressed in the forthcoming proposed regulations. Complete instructions on submitting comments are included in the notice.

Defined contribution qualified pre-approved plans

Announcement 2026-15 notifies tax professionals that the IRS intends to issue opinion letters for defined contribution qualified pre-approved plans that were updated for changes in plan qualification requirements listed in the 2023 Cumulative List and that were filed with the IRS during the fourth remedial amendment cycle (Cycle 4) under the remedial amendment cycle system for pre-approved plans. The announcement also provides a deadline for when an employer intending to maintain a Cycle 4 defined contribution qualified pre-approved plan must adopt that plan, and sets forth the period during which the IRS will accept an application for an individual determination letter from an adopting employer of a Cycle 4 defined contribution qualified pre-approved plan that is eligible to submit a determination letter request.

FAQs on the qualified overtime deduction

The IRS updated frequently asked questions about the deductions for qualified overtime compensation. Fact Sheet FS-2026-13 revises FS-2026-01, issued in January 2026.

The FAQs make clarifying revisions to most questions, provide clarification on the limits and timing of the qualified overtime compensation deduction, provide detailed information to employers, add information on federal income tax withholding procedures, add information on the requirement that qualified overtime compensation must be separately reported on Form W-2 to claim the deduction, and more.

The federal Saver’s Match program

Notice 2026-48 announces intent to propose regulations regarding the federal Saver’s Match program, which begins in 2027. The notice describes anticipated Saver’s Match rules and requests comments from the public for future proposed regulations.

The notice also begins the implementation of Executive Order 14403, Promoting Retirement-Savings Access for American Workers by Establishing TrumpIRA.gov, issued April 30. The Executive Order aims to increase public awareness of Saver’s Match contributions and help taxpayers participate in eligible retirement savings vehicles that provide low-cost, diversified, and index-based investment options.
The Saver’s Match will provide eligible taxpayers with a maximum 50% match on the first $2,000 of qualified retirement savings contributions made to an employer-sponsored retirement plan or IRA, up to $1,000 annually, and will be paid for eligible taxpayers starting in 2028, based on contributions made for the 2027 tax year. The program, enacted as part of the SECURE 2.0 Act, replaces the Saver’s Credit with respect to retirement savings contributions.

Treasury will officially launch TrumpIRA.gov on Jan. 1, 2027. Treasury and the IRS anticipate that TrumpIRA.gov will list financial institutions that offer IRAs, accept Saver’s Match contributions, and satisfy other established criteria. Treasury and the IRS also anticipate that more information for IRA providers that want to be listed on TrumpIRA.gov will be available later this year.

Notice 2026-48 requests comments from interested parties on Saver’s Match contributions by Oct. 5, 2026, identifies the issues where comments are particularly requested, and includes complete instructions for submitting comments.

Employer contributions to Trump Accounts

Proposed regulations provide guidance to employers that choose to make contributions to Trump Accounts for employees or their dependents.

A Trump Account contribution program generally must:

• Be a separate written plan of an employer for the exclusive benefit of employees;

• Provide for contributions to the Trump Accounts of employees or their dependents;

• Satisfy various requirements, including nondiscrimination requirements.

A public hearing on the proposed regulations has been scheduled for Oct. 15, 2026. The IRS must receive any requests to speak and outlines of topics to be discussed at the hearing must be received by Oct. 13, 2026. Treasury and the IRS also request comments on all aspects of the proposed regulations by Sept. 25, 2026. Complete instructions on submitting comments and hearing requests are included in the proposed regulations.

Note: Notice 2026-28 will be in Internal Revenue Bulletin 2026-34, dated Aug. 17, 2026. Announcement 2026-15 and Notice 2026-48 will be in IRB 2026-35, dated Aug. 24, 2026.

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