Tax

Publication 1099 General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)

The IRS has converted the General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) from instructions to a publication. This new publication is titled Publication 1099, General Instructions for Certain Information Returns. The change is effective for tax year 2026 processing year 2027. The page was last reviewed or updated on March 30, 2026.

Education Tax Credit Scholarship Values for 2026-2027

The New Hampshire Department of Revenue Administration has issued Technical Information Release 2026-001 to announce the adjusted allowable average value of Education Tax Credit scholarships for the 2026-2027 program year, which runs from July 1, 2026 through June 30, 2027. These values establish the baseline scholarship amounts that participating businesses may award under the state's Education Tax Credit Program, enabling taxpayers to calculate their maximum applicable tax credits.

Rateable value changes 2026 revaluation England Wales statistics

Rateable value changes 2026 revaluation England Wales statistics

MTD Income Tax Penalties Replace Self Assessment Late Submission and Late Payment Rules

HMRC guidance confirms that new points-based late submission penalties and graduated late payment penalties will replace current Self Assessment rules for individuals required to use Making Tax Digital for Income Tax from April 2026. Non-resident companies, trusts, estates, and partnerships remain under existing penalty rules. The first year of new penalties carries a 30-day grace period for late payment before penalties apply, reducing to 15 days thereafter. The quarterly update deadlines for the 2026 to 2027 tax year are 7 August, 7 November, 7 February, and 7 May, with no penalties applying for missed quarterly updates in that initial year.

Advance Pricing Agreement Annual Report

The IRS published its twenty-seventh annual Advance Pricing Agreement report covering calendar year 2025, as required by § 521(b) of Pub. L. 106-170. The report presents statistical data on APA applications (178 complete applications filed in 2025), APAs executed, and pending cases, with bilateral APA requests heavily concentrated in Japan (16% pending) and India (21% pending). The APMA Program operated with 108 staff across Washington, DC and seven metro offices, covering manufacturing (20%), wholesale/retail trade (29%), services (25%), and other industries among executed 2025 APAs.

Texarkana Revenue Office Closed Due to Water Damage

The Arkansas Department of Finance and Administration has announced that the Texarkana Revenue Office will be closed beginning March 30, 2026, due to water damage from a broken line. The closure is expected to last a few days. All other area revenue offices remain open during their normal operating hours, and taxpayers are directed to the DFA website for status updates and the Revenue Services online portal for digital services.

New Orleans Regional Office Relocates to 100 Veterans Boulevard

The Louisiana Department of Revenue (LDR) New Orleans regional office will relocate from Benson Tower in the Central Business District to the state Office of Motor Vehicles (OMV) building at 100 Veterans Boulevard, New Orleans, effective Monday, April 13, 2026. Services available at the new location include business tax filing, state individual income tax payments, watercraft registrations, and various tax clearances, offered weekdays from 8 a.m. to 4 p.m. with no appointment required.

HMRC Assist Provides Feedback for Making Tax Digital Users

HMRC has published an informational page about HMRC Assist, a service that provides tailored feedback and guidance to users of Making Tax Digital compatible software. The service is designed to help individuals get their tax affairs correct by analysing submissions made through MTD-compliant software. This is promotional and informational content only and does not introduce new compliance obligations or deadlines.

Report a Financial Loss from the Delay to the Replacement Credits Service

HMRC has published guidance for parents and carers who may have experienced a financial loss due to the delay of the National Insurance replacement credits service until April 2027. Eligible individuals are those who reached or will reach State Pension age between 6 April 2016 and 5 April 2027, were eligible for Child Benefit from 7 January 2013, and believe the delay has directly reduced their State Pension payments. Affected parties must report through HMRC's complaints process using reference 'RCPC', providing their National Insurance number, date of birth, address, the child's date of birth, and eligibility dates. If HMRC agrees the delay impacted the individual's State Pension, a one-off payment will be calculated from the date of contact until 6 April 2027 and paid from April 2027.

Hawaii Tax Review Commission Fourth Meeting Agenda — April 1, 2026

The 2025-2027 Hawaii Tax Review Commission has scheduled its fourth meeting for Wednesday, April 1, 2026, from 2:00–4:00 p.m. The meeting will be held remotely via Zoom (Webinar ID: 161 664 3080, Passcode: 202183), with a courtesy physical terminal available in the Tax Director's Conference Room at 830 Punchbowl Street, Second Floor, Room 223, Honolulu, HI 96813. Agenda items include approval of March 17, 2026 meeting minutes, discussion of consultant study themes and RFP development, procedural questions for the contract administrator, and scheduling of the next meeting.

Submit Childcare Evidence to HMRC

HMRC published guidance on 30 March 2026 explaining how applicants for Tax Free Childcare or Free Childcare for Working Parents must submit requested evidence using an online form. Applicants must provide their National Insurance number, the original request letter or secure message, and supporting documents within 14 calendar days of receiving the request. HMRC will make a decision based on information already held if evidence is not submitted within the deadline, and will notify applicants of eligibility decisions within 15 working days.

IRS Written Determination 202613001

The IRS issued a private letter ruling addressing the federal income tax consequences of a five-step proposed corporate reorganization involving a State A corporation owned by a Tribe, including an S corporation election and subsequent C corporation conversion, with Holdco merging into Taxpayer and Taxpayer transferring its business to a newly formed Operating Section 3 Corporation organized under section 3 of the Oklahoma Indian Welfare Act (OIWA). The IRS ruled that no gain or loss will be recognized by Taxpayer upon its liquidation into the Operating Section 3 Corporation under Reg. § 1.337(d)-4, and that the Operating Section 3 Corporation will be exempt from federal income tax on income earned after the proposed transaction. Caveats state that the ruling's conclusions depend on the Department of Interior granting a corporate charter under section 3 of the OIWA.

Income Excludability Under Section 115 and Deductible Contributions Under Section 170

This Private Letter Ruling (PLR-111952-25) determines that a taxpayer organization formed by a county qualifies for income excludability under IRC Section 115(1) as an essential governmental function, and that contributions to it are deductible under Section 170 as gifts to a political subdivision. The organization is governed by a board composed of the county treasurer, chief executive officer, and president of the legislative body, plus appointed municipal representatives, all serving without compensation. The IRS applied the six-factor test from Revenue Ruling 57-128 and precedent from Revenue Rulings 77-261, 90-74, and 75-359 to conclude the organization functions as a wholly-owned instrumentality of the county with no private interests benefiting.

Tax Election Extension Request for Treaty Sourcing Rule

The IRS granted Individual A and Individual B, married U.S. citizens filing jointly, an extension of time to make a late election under section 865(h)(2)(A) to treat capital gain from partnership sales of foreign corporation stock as foreign source income under the U.S.-Country X Treaty. Taxpayers sought relief after discovering that their tax return preparer, Firm O, failed to advise them of the treaty-based election possibility. The IRS applied the reasonable reliance doctrine under Treas. Reg. § 301.9100-3(b)(1)(v), finding that the taxpayers reasonably relied on Firm O's omission and that granting relief would not prejudice the government's interests.

Correction to 2025 Instructions for Form 8940, Schedule Q Line 7

The IRS issued an errata to the 2025 Instructions for Form 8940 on February 13, 2026, correcting page 24 under Schedule Q, Line 7. Four incorrectly added sub-lines (7a, 7b, 7c, and 7d) have been removed, with their content consolidated into a single Line 7. The corrected instructions restate the criteria for demonstrating a subordinate organization's affiliation, supervision, and control by a central organization, including criteria such as inclusion in a group return, annual directory updates, and central organization appointment of directors, trustees, or officers.

Publication 531 Not Revised for Tax Year 2025

The IRS has announced that Publication 531 (Tip Income) will not be revised for tax year 2025, as the publication has transitioned to a continuous use format that is not updated annually. As a result, it will not reflect changes from Public Law 119-21, the One Big Beautiful Bill Act, which modified the deductibility of tip income. Beginning in 2025, however, a new deduction for qualified tips received may be available, claimed on Schedule 1-A (Form 1040) per the Form 1040 Instructions.

IRS Bulletin 2026-14 Updates Arbitrage Rules for Tax-Exempt Bonds

The IRS published proposed regulations under REG-117298-21 that would update arbitrage rules and definitions for tax-exempt and other tax-advantaged bonds. The proposed rules would clarify the time and manner for requesting refunds of overpayment of rebate, the special transition rule for transferred proceeds, the limitation on allocations to expenditures, and the IRS address for filing defeasance notices. Additional revisions address perpetual State guarantee funds and the definitions of tax-exempt bond and refunding issue. Public comments are due by May 11, 2026.

New Interstate Warehouser Permit for Tobacco Products in Alabama

Act 2026-50, effective October 1, 2026, creates a new Interstate Warehouser Permit classification under Title 40, Chapter 25 for persons who purchase tobacco products directly from manufacturers and resell to permitted Alabama wholesalers. Applicants must submit wholesale licenses from at least four states, an Alabama Secretary of State Certificate of Authority (if not a domestic entity), permitted wholesaler names and addresses, contracts with Alabama wholesalers, audited financial statements, and a $2,000 non-refundable initial fee. Annual renewal is $500, due October 1 of each year, with failure to renew constituting voluntary dismissal of the permit.

UK Trade in Goods by Business Characteristics 2024 Data Tables

HMRC has published detailed overseas trade in goods and country data tables for 2024, covering UK trade in goods by business characteristics. The release includes reference tables and country-level data in OpenDocument format, with the reference tables at 48.3 KB and country-level tables at 146 KB. This statistical publication provides baseline trade activity data for analysis purposes and does not impose any new compliance obligations on businesses.

Employment Allowance Take-Up Statistics Estimate 2025-2026

HMRC has published an official statistics announcement for the Employment Allowance take-up estimate covering the 2025 to 2026 tax year, drawn from Real Time Information and the Enterprise Tax Management Platform. The statistics are provisionally scheduled for release on 30 June 2026 at 9:30am. This is an informational release of historical uptake data rather than a policy change or new compliance obligation.

UK Trade in Goods by Business Characteristics 2024

HM Revenue & Customs has published official statistics linking UK overseas trade in goods statistics with ONS Inter-Departmental Business Register data to profile UK businesses engaged in international trade. The release covers export and import trade values for 2023 and 2024, broken down by industry group, business size (employee count), and business age, with accompanying commentary and guidance notes. Multiple ODS-format data tables and percentage-change figures are available for download.

Tax Commissioner Encourages Vermonters to File by April 15 for Tax Credits

Vermont Tax Commissioner Bill Shouldice urges low-income Vermonters who do not typically file state taxes to file by April 15, 2026 to claim refundable tax credits under Act 71 of 2025, which provided $13.5 million in tax relief. New and expanded credits include a Vermont Child Tax Credit (now for children up to age 6), a Vermont Earned Income Tax Credit increase for childless workers, a new veteran tax credit, expanded Social Security income exemptions, and a new military retirement exemption for incomes up to $125,000. The Commissioner estimates that approximately 40,000 Vermonters who currently do not file may be eligible for over $1,600 through the Vermont EITC alone, and free tax preparation assistance is available through Community Action Agencies, AARP, and United Way.

IRS proposes PTIN user fee update and announces hearing

The IRS has issued a notice of proposed rulemaking and announced a public hearing regarding a proposed reduction in the user fee for a preparer tax identification number (PTIN). The proposed fee would decrease from $11 to $10, plus an amount for a third-party contractor.

National Debt Interest to Consume 1 in 4 Tax Dollars by 2036

This Tax Foundation opinion piece, originally published in Deseret News, examines the growing share of federal tax revenue absorbed by interest payments on the national debt. The analysis raises concerns about fiscal sustainability, noting that without addressing the budget challenge, other fiscal successes may be overshadowed by mounting debt service costs.

Delinquent Property Tax Auctions Scheduled in Doña Ana, Luna Counties

The New Mexico Taxation and Revenue Department will hold live delinquent property tax auctions in Doña Ana County on March 30, 2026 at 845 N Motel Blvd., Las Cruces, and in Luna County on April 14 and 15, 2026 at 700 S Silver Ave. #5, Deming. Both auctions begin at 10 a.m. The auctions collect delinquent property taxes when taxes have been unpaid for at least three years, following state notification to delinquent taxpayers. Successful bidders must pay in full prior to auction conclusion by money order, certified check, cashier's check, or personal or business check accompanied by a bank letter of credit. In-person registration opens at 8 a.m. and closes at auction time.

SC Income Tax Filing Deadline Extended to October 15, 2026

The South Carolina Department of Revenue (SCDOR) has automatically extended the filing deadline for all 2025 South Carolina Individual Income Tax returns from April 15, 2026 to October 15, 2026, effective March 26, 2026. No action is required by taxpayers to claim this filing extension. The extension applies only to the deadline to file the return, not to the deadline to pay — taxpayers who do not pay at least 90% of their 2025 tax liability by April 15, 2026 will owe penalties. The SCDOR is also monitoring House Bill 3368, which would conform South Carolina tax law with the current Internal Revenue Code, including the One Big Beautiful Bill Act.

City of Medina Joins State Licensing Partnership to Streamline Local Commerce

The Washington State Department of Revenue's Business Licensing Service (BLS) has welcomed the City of Medina to its local government licensing support system, effective March 26, 2026. Medina becomes one of over 200 cities and towns in Washington participating in this centralized licensing portal, which allows businesses—particularly mobile professionals like construction and landscaping contractors—to add non-resident municipal licenses to their existing state tax account online. Neighboring cities Kirkland, Clyde Hill, and Newcastle also utilize the BLS system for local license administration.

Declaration Unique Consignment References (DUCR) Format

This HMRC guidance specifies the mandatory format for Declaration Unique Consignment References (DUCR) used in the Simplified Customs Declaration Process (SCDP). The DUCR structure for UK traders must follow the World Customs Organisation (WCO) recommended format comprising: year of allocation, country code (GB), EORI number, a dash, and a trader-defined reference of up to 18 characters — totalling a maximum of 35 characters. The same DUCR must appear identically on both Simplified Frontier Declarations (SFD) and Supplementary Declarations (SD), and where electronic licences (such as DEFRA CHEDs) are associated with a DUCR, it must be declared at header level in Data Element 2/1 to ensure successful matching.

Procedures Codes and Additional Procedure Codes Explained

This HMRC guidance explains how Procedure Codes (PCs) and Additional Procedure Codes (APCs) are structured and used on Simplified Customs Declaration Process (SCDP) declarations. Only one 4-digit PC can be declared per goods item in Data Element 1/10, which may be tailored using multiple APCs in Data Element 1/11. PCs can only be combined where header-level information is the same, and must all come from the same Declaration Category — for example, a PC from H2 may not be combined with a PC from H4 on the same declaration.

Simplified Declaration Process for Goods Release

HMRC has published guidance on the Simplified Declaration Process (SDP), which allows goods to be released directly to free circulation or a specified customs procedure from a frontier location or Temporary Storage Premises using a Simplified Frontier Declaration (SFD). The guidance covers three release pathways: Free Circulation and Return Goods Relief, Special Procedures, and Customs Warehousing, each with specific procedural requirements including tax point determination and mandatory supplementary declaration timelines. Traders must submit supplementary declarations by the tenth calendar day of the month following SFD acceptance, and controlled goods may only be imported at the frontier using SDP.

SCDP Customs Declaration Guarantee and Deferment Requirements

HMRC has published guidance on the Simplified Customs Declaration Process (SCDP) customs guarantee and payment requirements. The guidance clarifies that a guarantee is required where a customs debt is incurred related to simplifications, and must be in place before using payment deferment. SCDP Indirect Representatives are jointly and severally liable with their clients for customs debts; Direct Representatives are not. Northern Ireland requires a Customs Comprehensive Guarantee (CCG), while Great Britain may allow a guarantee waiver. All SCDP revenue payments must be made through a Deferment Due Account (DDA). SCDP authorisation holders must maintain sufficient DDA limits and guarantee coverage for their transactions and their clients' transactions at all times.

HMRC Enforcement: Tax Recovery, Interest, and Penalties

HMRC guidance outlines enforcement mechanisms covering tax recovery, interest, and penalties applicable to businesses, including agencies and end clients in labour supply chains. Key provisions include joint and several liability for PAYE losses via non-compliant umbrella companies from 6 April 2026 (Chapter 11, Part 2 ITEPA 2003), immediate Gross Payment Status removal and up to 30% penalties for CIS fraud connected to deliberate non-compliance (Finance Act 2004), VAT input tax denial under the Kittel principle for transactions connected to fraud, and unlimited fines under the Corporate Criminal Offence for failure to prevent tax evasion facilitation (Criminal Finances Act 2017).

Simplified Customs Declaration Process Moves Fiscal Controls Inland

HMRC published guidance on the Simplified Customs Declaration Process (SCDP), a two-stage electronic declaration method allowing UK-established legal entities to move fiscal and statistical controls inland. Traders may use either Simplified Declaration Process (SDP), Entry in the Declarant's Records (EIDR), or both, with the initial message providing minimum data for goods release and a Supplementary Declaration (SD) due by the end of the tenth calendar day following the reporting period. Importers must be pre-authorised, meet specific compliance criteria including EORI registration, maintain documented procedures and commercial records, provide security for duty liabilities, and archive all declarations for four years.

PAYE Rules for Labour Supply Chains with Umbrella Companies

HMRC published a guidance hub consolidating sources of information about PAYE rules for labour supply chains that include umbrella companies. The page links to detailed guidance on Chapter 11 ITEPA 2003 taking effect 6 April 2026, plus related content on employment status, IR35, the Construction Industry Scheme, VAT arrangements, and labour fraud indicators including mini umbrella company fraud.

Supplementary Declarations for Simplified Customs Declaration Process

HMRC has published guidance on Supplementary Declarations (SDs) required under the Simplified Customs Declaration Process (SCDP). Traders using Simplified Declaration Process (SDP) or Entry in Declarant's Records (EIDR) must submit SDs electronically to the Customs Declaration Service (CDS) by the tenth calendar day of the month following the reporting period. CDS performs full validation and Front End Credibility (FEC) checks, rejecting declarations with data errors or inconsistencies until corrected and confirmed by the trader's software. Traders are strongly encouraged to submit declarations regularly throughout the reporting period rather than all at once on the deadline, to minimise system burden and allow time to resolve error messages.

Entry in the Declarant's Records (EIDR) for Customs Declarations

HMRC has published guidance on the Entry in the Declarant's Records (EIDR) process, which allows authorised traders to release goods at the frontier or inland by making an initial entry in their commercial records. The guidance covers record requirements, audit trail obligations, and the use of EIDR across various customs procedures including Freeports, Customs Warehouses, and Special Procedures. Traders must enter goods details into EIDR records before release, with the entry date determining applicable duty rates, anti-dumping duties, and exchange rates. Supplementary Declarations must be submitted by the tenth calendar day of the month following the EIDR.

Arkansas DFA Seizes Over 7,600 Illicit Vape and Tobacco Products From 28 Retailers

Arkansas Department of Finance and Administration (DFA) Regulatory Agents partnered with the Drug Enforcement Administration's (DEA) Little Rock District Office to execute enforcement actions against 28 vape and tobacco retailers between March 5 and March 17, 2026, seizing 7,636 products including 5,640 illicit vape devices, 1,214 non-compliant e-liquid products, 314 THC-related products, 57 THC edible products, approximately 3 pounds of suspected marijuana/hemp flower, and 411 untaxed tobacco products. Seizures were conducted across central Arkansas, northwest Arkansas, and Hot Springs, with criminal charges related to Schedule VI controlled substances pending. For Arkansas vape and tobacco retailers and permit holders, this joint DEA-DFA operation signals a notable escalation in enforcement intensity. The DEA partnership and pending criminal charges for Schedule VI controlled substances suggest these matters may be treated as drug-trafficking cases rather than regulatory violations alone, raising the stakes for permit holders who sell or hold non-compliant products.

HMRC Charities Newsletter: Accounts, Tax Relief, Gift Aid Updates

HMRC's March 2026 charities newsletter covers: the closure of the service to file company accounts and tax return; changes to charity and Community Amateur Sports Club (CASC) tax relief rules; updates to Gift Aid membership subscription guidance; Retail Gift Aid end-of-year letters; and enhancements to the Claim Gift Aid online service. Charities and CASCs should review the newsletter to understand the closure of the accounts filing service and monitor HMRC for the specific rule changes to charity and CASC tax relief, which will be detailed in forthcoming guidance.

HMRC Response to Adjudicator's 2024 to 2025 Annual Report

HM Revenue and Customs and the Valuation Office Agency published their formal response to the Adjudicator's Office 2024 to 2025 annual report in March 2026. HMRC acknowledged a difficult start to 2024 to 2025 with inconsistent service standards, higher complaint volumes, and elevated handling times, while reporting that average complaint resolution improved from 36 to 27 days following corrective measures. The VOA received 2,280 complaints during the period, with 72 escalated to the Adjudicator and six upheld.

HMRC Call for Evidence on Stablecoin Cryptoasset Taxation

HMRC has launched a call for evidence seeking views on the taxation treatment of stablecoins for both individuals and companies in the UK. The consultation invites responses from investors, technology and financial service firms, trade associations, academic institutions, and legal and tax advisory firms. Comments must be submitted by 9:30am on 7 May 2026 via email to digitalassets@hmrc.gov.uk.

VAT Penalty Reform Impact Survey of 1,202 VAT-Registered Businesses

HMRC published quantitative research surveying 1,202 VAT-registered businesses on awareness, understanding, fairness, trust, and behavioural change under the new points-based late submission penalty system introduced January 2023. The research replaces the previous escalation model (daily, 6-month, and 12-month penalties for each missed return) with a points threshold system where financial penalties only apply once the threshold is reached. Findings will inform the phased rollout of Making Tax Digital for Income Tax from April 2026.

HMRC Pensions Newsletter 179 - Tax, LTA, and DigiRAS Updates

HMRC published Pensions Newsletter 179 on 26 March 2026, covering four key areas for pension scheme administrators: changes to the UK-Luxembourg Double Taxation Agreement affecting certain cross-border pension payments, updates for UK resident pension scheme administrators, guidance on lifetime allowance protections and enhancements, and progress on the digitalisation of relief at source (DigiRAS). The newsletter serves as an informational update from HMRC's Pension Schemes Services to keep stakeholders informed of regulatory developments affecting UK pension arrangements. UK pension scheme administrators and trustees should review the sections relevant to their arrangements, particularly the Luxembourg treaty changes and DigiRAS implementation updates, to ensure ongoing compliance with HMRC requirements.

Strategic Approach to Third-Party Software

HMRC published a policy paper on 26 March 2026 setting out its strategic approach to the third-party software ecosystem that connects to UK tax and customs systems. The document describes HMRC's role in stewarding the software market, engagement principles, and planned actions to strengthen partnerships and improve predictability for providers and customers. It does not create new legal obligations but signals how HMRC intends to work with software developers over the coming years.

HMRC Plan to Strengthen Third-Party Software Integration Standards

HMRC has published a policy paper setting out its proposed direction for strengthening standards governing third-party software that integrates with the UK tax and customs system. The paper identifies five key themes for enhanced standards: product integrity, supporting correct outcomes, data accountability, error management, and misuse and fraud prevention. HMRC also proposes a distinction between provider-level and product-level standards, along with a governance framework for how these strengthened standards will be upheld. The document provides a high-level timeline for engagement, testing, and implementation through 2026 to 2027.

HMRC Research on SME Electronic Invoicing Usage and Attitudes

HM Revenue and Customs commissioned two stages of research with small and medium-sized enterprises (SMEs) on electronic invoicing (e-invoicing) usage, awareness, and attitudes. The quantitative stage was conducted by IFF Research between February and March 2025, surveying 800 businesses to estimate e-invoicing prevalence among SMEs. The qualitative stage was conducted by Ipsos between May and June 2025, comprising 45 in-depth interviews with both e-invoicing users and non-users. HMRC has used the findings to inform e-invoicing policy development, communications campaigns, and guidance tailored to UK SME needs.

HMRC External Integration Vision with Software Sector

HMRC published its strategic vision document outlining its approach to external technical integration with the software sector, focusing on external APIs as the core enabler of a thriving software market. The document builds on HMRC's ambition to make it easier for customers to meet their tax and customs obligations through existing software products, while responding to growing demands for increased data sharing from software providers supporting UK growth. Published 26 March 2026.

CASC Newsletter 3 - Tax Relief, Gift Aid, and Registrations

HMRC published Community and Amateur Sports Club Newsletter 3 on 26 March 2026, covering updates to CASC tax relief rules, enhancements to the Claim Gift Aid online service, and CASC registration matters. The newsletter also announces the closure of the service to file company accounts and tax return for affected clubs. Charities and CASCs should monitor HMRC communications for specific compliance changes affecting their tax positions.

Idaho Veterans Property Tax Benefit $1,500 Applications Due April 15

The Idaho State Tax Commission announces that veterans with 100% service-connected disabilities or those receiving 100% compensation due to individual unemployability from the U.S. Department of Veterans Affairs as of January 1, 2026, may apply for a property tax benefit of up to $1,500 on their Idaho residence and up to one acre of land. Applications must be filed online or with the county assessor by Wednesday, April 15, 2026. The property must be the veteran's primary residence and have a current homeowner's exemption; mobile homes qualify. Veterans with documented permanent and total disabilities are exempt from annual reapplication.

Whitewater Tax Preparer Sentenced for Felony Theft and Filing False Tax Returns

Mauricio Castaneda, who operated El Nevado Taxes in Whitewater, was sentenced to 4½ years in the Wisconsin State Prison System in Walworth County on March 6, 2026, for felony theft charges and filing false income tax returns. From February 2021 to February 2022, Castaneda filed 33 false returns and received $33,356 in refunds to which he was not entitled. The Wisconsin Department of Revenue Office of Criminal Investigation identified 307 additional fraudulent returns Castaneda filed, preventing $298,300 in fraudulent refunds from being issued. Castaneda was also ordered not to prepare or file tax returns for anyone but himself.

IRS PTIN User Fee Update Hearing Notice

The IRS has announced a public hearing regarding a proposed rule to reduce the Preparer Tax Identification Number (PTIN) user fee from $11 to $10. This hearing is a step in the process of amending regulations concerning the fees for tax return preparers to obtain or renew their PTINs.