Tax Compliance

IRS Corrects Final Rule on Estate Basis Reporting

The IRS has issued a correction to a final rule concerning consistent basis reporting requirements for estates and persons acquiring property from a decedent. This correction clarifies specific aspects of the reporting obligations previously established in the final rule.

Oregon Tax Filing Deadline and Assistance Information

The Oregon Department of Revenue has issued a press release reminding taxpayers of the April 15, 2026, tax filing deadline. The notice provides information on free tax assistance, electronic filing benefits, refund tracking, and the state's surplus revenue 'kicker' credit.

HMRC Consultation on Reporting Company Payments to Participators

HM Revenue & Customs (HMRC) has launched a consultation seeking views on proposals to introduce new requirements for reporting transactions between close companies and their participators. The consultation aims to ensure any new requirements are proportionate and will be of interest to close companies, their participators, advisers, and tax software developers.

HMRC Launches 'Tax Confident' Website for Tax Knowledge Gaps

HM Revenue and Customs (HMRC) has launched a new website called 'Tax Confident' to help individuals and small businesses understand tax essentials in simple terms. The website covers topics from setting up a business to retirement and aims to improve customer experience and support the government's Plan for Growth.

HMRC Agent Update Issue 141 Guidance

HMRC has published Agent Update Issue 141, providing guidance and news for tax agents and advisers in the UK. This update is part of regular communications from HMRC to support tax professionals in their advisory roles.

UK Regional Trade Statistics Q4 2025 Tables

HM Revenue & Customs has published the UK regional trade in goods statistics for the fourth quarter of 2025. These accompanying tables provide aggregated quarterly data broken down by EU and non-EU countries, SITC sections, and country groupings.

MoU for Child Poverty Pathfinder Programme Assessment in Dundee

HM Revenue & Customs (HMRC) has published a Memorandum of Understanding (MoU) for a 12-month data share initiative starting August 2025. This MoU supports the assessment of the Child Poverty Pathfinder programme in Dundee, Scotland, by enabling data sharing between HMRC, DWP, and Social Security Scotland.

HMRC Online Services for Tax Agents Explained

HMRC has updated its guidance on online services for tax agents, detailing requirements for agent services accounts and the upcoming mandatory Multi-factor Authentication (MFA) for Government Gateway access. The MFA will be implemented from April 7, 2026, to enhance account security.

MoU for fraud detection in Scottish funding applications

HM Revenue & Customs (HMRC) has published a Memorandum of Understanding (MoU) detailing a data-sharing agreement for fraud detection in Scottish income-assessed funding applications. This agreement, effective March 19, 2026, aims to identify, investigate, and prevent fraud related to student funding administered by the Student Awards Agency Scotland (SAAS).

HMRC - Reducing Debt from Unpaid Criminal Financial Penalties 2025

HM Revenue & Customs (HMRC) has published a Memorandum of Understanding (MoU) for 2025 concerning the reduction of debt from unpaid criminal financial penalties. This agreement facilitates data sharing between HMRC and Scottish Courts and Tribunal Services to improve the collection of criminal penalties.

HMRC Data Sharing MoU for Former Tenant Arrears Debt Reduction

HM Revenue & Customs (HMRC) has entered into a Memorandum of Understanding (MoU) with Richmond and Wandsworth Borough Councils to facilitate data sharing for the reduction of former tenant arrears. This agreement, effective in 2025, aims to improve debt collection rates by allowing councils to segment debt based on debtor affordability.

UK Regional Trade in Goods Statistics Q4 2025 Business Data

HM Revenue & Customs has published supplementary statistical data for UK regional trade in goods for the fourth quarter of 2025. The data set includes quarterly information on the number of goods exporters and importers by UK region and destination country, using both whole number and proportional methodologies.

UK Regional Trade in Goods Statistics Q4 2025

HM Revenue & Customs has published the UK regional trade in goods statistics for the fourth quarter of 2025. This release provides a breakdown of UK overseas trade in goods by region and devolved administration.

MoU on Identifying Fraud in Cultural Recovery Fund Applications

HMRC, DCMS, and Arts Council England have published a Memorandum of Understanding (MoU) to identify potential fraud in Cultural Recovery Fund applications submitted during the COVID-19 pandemic. The MoU facilitates data sharing to detect falsified earnings declared by applicants, with potential outcomes including repayment of grants and criminal charges.

IRS Seeks Comments on Qualified Revocable Trust Tax Election Burden

The IRS has published a notice inviting public comments on the burden associated with the election to treat a qualified revocable trust as part of an estate for tax purposes. The comment period is open for 60 days.

Kansas Property Tax Reform Analysis: SCR 1616 and HB 2745

The Tax Foundation analyzes Kansas legislative proposals SCR 1616 and HB 2745, which aim to reform property taxes through assessment and levy limits. The analysis suggests SCR 1616's assessment limit could distort the real estate market, while HB 2745's levy limit is more neutral but has notable exemptions.

Louisiana Proposes Centralized Sales Tax Collection

Louisiana is considering two bills, HB620 and HB658, that would centralize sales tax collection at the state level. This change aims to reduce compliance costs for businesses, particularly remote sellers, by simplifying tax base determination and administration. The proposal requires a constitutional amendment.

North Dakota Tax Services Payment Portal

The North Dakota Department of Revenue has launched a new online portal for tax services, offering various payment options including free electronic payments, credit/debit card payments, and payment plan requests. The portal also provides information for ACH credit and wire transfer payments.

Childminder Tax Relief for Expenses and Record Keeping

HM Revenue & Customs has updated guidance for childminders on claiming tax relief for expenses, including wear and tear, household costs, food, and drink. The guidance clarifies rules for those using Making Tax Digital for Income Tax, with new requirements starting April 6, 2026, for higher earners.

VAT Refund Order for Great British Nuclear Company

HM Revenue & Customs has published the Value Added Tax (Refund of Tax to Great British Nuclear) Order 2026. This rule allows Great British Nuclear to claim VAT refunds on certain services used for non-business activities.

HMRC Tax and NI Contributions Statistics Announcement

HMRC has released an announcement regarding tax and National Insurance contributions statistics for the UK. The publication includes historical receipts for all taxes administered by HMRC and analysis of year-to-date receipts.

HMRC: Changes to Statutory Sick Pay from 6 April 2026

HM Revenue & Customs has updated guidance on Statutory Sick Pay (SSP) changes effective April 6, 2026. Key changes include SSP availability regardless of earnings, payment from the first day of absence, and a new rate of 80% of average weekly earnings or a flat rate of £123.25, whichever is lower. Employers must review policies and prepare payroll systems.

Michigan Bulletin on Wholesale Marihuana Tax

The Michigan Department of Treasury has issued Revenue Administrative Bulletin 2026-3 to explain the new excise tax on wholesale transfers and sales of adult-use marihuana. This bulletin clarifies who is taxed, the tax base, and the return and remittance procedures under the Comprehensive Road Funding Tax Act.

HMRC Analysis of Intra-UK Taxpayer Migration 2010-2023

HM Revenue & Customs has published an analysis of intra-UK taxpayer migration trends between Scotland, Wales, and the rest of the UK from 2010 to 2023. The report details movements of individuals and their declared income over a 12-year period.

Making Tax Digital Industry and Region Data

HM Revenue & Customs has published new statistical data regarding the Making Tax Digital initiative for Income Tax. The data, released on March 17, 2026, provides breakdowns by industry sector and geographic region for the 2023-2024 tax year.

HMRC Guidance on Country-by-Country XML Reports for MNEs

HM Revenue & Customs has published guidance on how multinational enterprises (MNEs) can create and send country-by-country reports in XML format. The guidance outlines the requirements for report creation, submission, and correction, referencing OECD schemas and HMRC business rules.

HMRC Guidance: Register for Multinational Enterprise Country-by-Country Reporting

HM Revenue & Customs (HMRC) has published guidance on how multinational enterprises (MNEs) can register to submit their country-by-country reports. The guidance outlines the necessary information and the online registration process for entities required to report.

Iowa Tax System Modernization Complete

The Iowa Department of Revenue has completed its five-year technology modernization program, integrating 22 legacy systems into a new, user-friendly revenue system. This launch includes new online services like GovConnectIowa, aimed at streamlining tax filing, licensing, and communication for Iowans and businesses.

Iowa Issues New 2026 Income Tax Withholding Tables

The Iowa Department of Revenue has issued updated income tax withholding formulas and tables for 2026. These changes are necessary to account for inflation and federal tax law modifications enacted by the 'One Big Beautiful Bill Act'. Employers are advised to review and implement these new tables for the upcoming tax year.

Iowa Tax Filing Guidance: 3.8% Flat Rate, April 30 Deadline

The Iowa Department of Revenue has issued guidance for the 2025 tax filing season, reminding taxpayers of available resources and key dates. The notice highlights the new 3.8% flat tax rate and the April 30 filing deadline, encouraging the use of online tools like The Kernel virtual assistant.

Wisconsin DOR Launches Tax Resource Hub for First-Time Filers

The Wisconsin Department of Revenue (DOR) has launched a new online resource hub designed to assist first-time tax filers. The page offers definitions, instructions, and videos to simplify the tax filing process for students, recent graduates, independent contractors, and new residents.

Wisconsin DOR January FY26 Tax Collections Report

The Wisconsin Department of Revenue reported that general purpose revenue tax collections for January FY26 decreased by 8.3% compared to January FY25. This notice provides a detailed breakdown of collections by revenue source for the month and year-to-date.

Wisconsin DOR December FY26 Tax Collections Report

The Wisconsin Department of Revenue reported that total General Purpose Revenue (GPR) tax collections for December FY26 increased by 7.1% compared to December FY25, reaching $2,451,984 thousand. Collections to date for FY26 also showed a 5.9% increase over the prior fiscal year.

West Virginia Tax Professionals Guidance and Services

The West Virginia Tax Division provides guidance and online services for tax professionals, including links to approved e-file providers and administrative notices. The page also highlights the MyTaxes website for filing and paying taxes.

West Virginia Tax Division Guidance and Publications Search

The West Virginia Tax Division has updated its website to provide a search function for tax guidance and publications for individuals and businesses. This update aims to improve accessibility to tax-related information and resources.

West Virginia Tax Division Forms for Individuals and Businesses

The West Virginia Tax Division has updated its website to provide access to forms for individuals and businesses. This update includes links to specific sections for individual and business tax-related forms.

Utah Tax Guidance on ERC, PPP, Grants, and Audits

The Utah State Tax Commission has issued updated guidance clarifying the tax treatment of the Federal Employee Retention Credit (ERC), Paycheck Protection Program (PPP) loans, and various government grants. This guidance addresses how these federal programs impact Utah taxable income for corporations and individuals, particularly concerning deductions and forgiven loan amounts.

Utah Tax Forms and Publications List Update

The Utah State Tax Commission has updated its list of current and upcoming tax forms and publications. This notice provides links to various forms, including those for withholding tax, sales tax, and motor vehicle registration, as well as summaries of recent and planned revisions.

Utah Tax Forms and Publications Updates

The Utah State Tax Commission has updated its website to reflect revisions and new versions of various tax forms and publications. These updates include summaries of changes for annual revisions, specific form revisions, and publication revisions, with some items listed as 'Draft' or 'New'.

Utah Tax Commission Public Notices and Federal Guidance

The Utah Tax Commission has updated its public notices and federal guidance letters page. This update includes information on commission meetings, tax bulletins, news releases, and federal guidance letters that may affect Utah taxes.

Virginia DOR: Form 1099-G/1099-INT Available Online

The Virginia Department of Taxation has announced that Form 1099-G and Form 1099-INT are now available online, with paper copies to be mailed by the end of January. These forms reflect state tax refunds and interest paid to taxpayers.

Virginia Individual Income Tax Filing Season Opens

Virginia Tax has announced that the individual income tax filing season is now open for 2026. Taxpayers are encouraged to file electronically and request refunds via direct deposit for faster processing. The notice provides guidance on gathering necessary documents and ensuring accurate information to avoid delays.

South Carolina Alcohol Server Training Deadline Extended

The South Carolina Department of Revenue has extended the deadline for alcohol servers and managers to complete required training to May 1, 2026. This update is part of new legislative impacts from H.3430, which also affects liquor liability insurance requirements for businesses selling alcohol for on-premises consumption.

South Carolina Individual Income Tax Filing and Payment Options

The South Carolina Department of Revenue (SCDOR) provides guidance on individual income tax filing and payment options. It encourages online filing and payments through MyDORWAY, warning against third-party payment websites like DOXO.

South Carolina Tax Season Opens for 2025 Returns

The South Carolina Department of Revenue (SCDOR) announced that the 2026 tax season for 2025 individual income tax returns has opened on January 26, 2026. Taxpayers are advised to use approved software or a trusted tax preparer, with specific guidance provided on selecting and verifying preparers.

South Carolina Alcohol Server Training Deadline Extended

The South Carolina Department of Revenue announced that House Joint Resolution 5261, if passed by the Senate, will extend the alcohol server training deadline to May 1, 2026. This extends the deadline from the original March 2, 2026 date.

Oregon Tax Law Changes and National Impacts for 2025

The Oregon Department of Revenue has published updates regarding state tax law changes and national tax developments impacting Oregon for 2025. This notice provides information and links to video resources detailing these changes.

Oregon DOR Tax Professional Account Setup Guidance

The Oregon Department of Revenue has issued guidance detailing how tax professionals can set up accounts in Revenue Online (ROL) to manage client accounts. The document outlines the step-by-step registration process for tax professionals, including customer validation and user information requirements.

North Dakota Tax Season Opens Jan 26, Deadline April 15

The North Dakota Office of State Tax Commissioner announced that the 2026 individual income tax season will open on January 26, 2026, aligning with the IRS schedule. The filing deadline for 2025 returns is April 15, 2026. Taxpayers are encouraged to e-file and organize documents early.

North Dakota Property Tax Relief for 50,000 Households

North Dakota officials announced a property tax relief package that will eliminate property tax bills for an estimated 50,000 households. Eligible homeowners are encouraged to apply for the Primary Residence Credit program starting January 1, 2026, with a credit amount of $1,600.