Tax Bulletin 2026-17: Farmer Penalty Waiver, Housing Expense Limits

---

• HIGHLIGHTS OF THIS ISSUE
  • ADMINISTRATIVE, INCOME TAX
  • INCOME TAX
• - The IRS Mission
  • Introduction
• Part III
  • Notice 2026-24
• Determination of Housing Cost Amounts Eligible for Exclusion or Deduction for 2026
  • Notice 2026-25
• Definition of Terms
  • Abbreviations
• Numerical Finding List1
  • Numerical Finding List
• Finding List of Current Actions on Previously Published Items1
• How to get the Internal Revenue Bulletin
  • INTERNAL REVENUE BULLETIN
  • We Welcome Comments About the Internal Revenue Bulletin

Internal Revenue Bulletin: 2026-17

April 20, 2026

HIGHLIGHTS OF THIS ISSUE

These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.

ADMINISTRATIVE, INCOME TAX

Notice 2026-24, page 835.

Notice 2026-24 provides a waiver of the addition to tax under section 6654 for underpayment of estimated income tax by qualifying farmers and fishermen described in the notice. Under the notice, the addition to tax is waived for such farmers and fishermen who, by April 15, 2026, file a calendar-year 2025 federal income tax return and pay in full any tax reported as due on the return.

INCOME TAX

Notice 2026-25, page 836.

Notice 2026-25 provides for adjustments to the limitation on housing expenses for purposes of section 911 of the Internal Revenue Code for the 2026 tax year. These adjustments are made on the basis of geographic differences in housing costs relative to housing costs in the United States. If the limitation on housing expenses is higher for the 2026 tax year than the adjusted limitations on housing expenses provided in Notice 2025-16, 2025-13 I.R.B. 1378, qualified taxpayers may apply the adjusted limitations in this notice for the 2026 tax year to their 2025 tax year.

The IRS Mission

Provide America’s taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.

Introduction

The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. It is published weekly.

It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published.

Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements.

Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same.

The Bulletin is divided into four parts as follows:

Part I.—1986 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986.

Part II.—Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation and Related Committee Reports.

Part III.—Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secretary (Enforcement).

Part IV.—Items of General Interest. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.

The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period.

Part III

Relief from Addition to Tax for Underpayment of Estimated Income Tax by Individual Farmers and Fishermen

Notice 2026-24

SECTION 1. PURPOSE

This notice provides a waiver of the addition to tax under section 6654 of the Internal Revenue Code (Code) 1 for underpayment of estimated income tax by qualifying farmers and fishermen described in this notice.

SECTION 2. BACKGROUND

Generally, the Code requires taxpayers to pay federal income taxes as they earn income. To the extent these taxes are not withheld from wages or other sources, a taxpayer must pay estimated income tax on a quarterly basis.

Section 6654 provides that, in the case of an individual taxpayer, estimated income tax is required to be paid in four installments, each of which is 25 percent of the required annual payment. With some exceptions, section 6654(l) provides that the provisions of section 6654 generally apply to certain trusts and estates.

An individual taxpayer who fails to make a sufficient and timely payment of estimated income tax generally is liable for an addition to tax under section 6654(a). However, special rules may apply in the case of an individual taxpayer who is a farmer or fisherman and satisfies the requirements of section 6654(i) for a taxable year (qualifying farmer or fisherman). Under section 6654(i)(1), a qualifying farmer or fisherman has only one required installment payment (instead of four quarterly payments) due on January 15 of the year following the taxable year if at least two-thirds of the taxpayer’s total gross income was from farming or fishing in either the taxable year or the preceding taxable year. For a qualifying farmer or fisherman who does not make the required estimated tax installment payment by January 15 of the year following the taxable year, section 6654(i)(1)(D) provides that the taxpayer is not subject to an addition to tax for failing to pay estimated income tax if the taxpayer files the return for the taxable year and pays the full amount of tax reported on the return by March 1 of the year following the taxable year.

The Secretary of the Treasury or the Secretary’s delegate is authorized under section 6654(e)(3)(A) to waive the section 6654 addition to tax for an underpayment of estimated tax in unusual circumstances to the extent its imposition would be against equity and good conscience.

The Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) understand that, for the calendar-year 2025 taxable year, some qualifying farmers and fishermen may have had difficulty preparing and electronically filing complete federal income tax returns that include Form 8995, Qualified Business Income Deduction Simplified Computation. The IRS corrected the 2025 Instructions for Form 8995 on January 27, 2026, including the line 11 computation of taxable income before the qualified business income deduction, and some taxpayers and preparers reported that they could not complete returns until February 23, 2026, when updated software became available.

Form 8995 may be required to be included in affected taxpayers’ federal income tax returns for the calendar-year 2025 taxable year (calendar-year 2025 tax returns) by March 2, 2026 (the first day after March 1 that is not a Saturday, Sunday, or legal holiday), the deadline that applies under sections 6654(i)(1)(D) and 7503. Accordingly, the Treasury Department and the IRS have determined it is appropriate to waive certain penalties for qualifying farmers and fishermen due to these unusual circumstances if the requirements set forth in section 3 of this notice are satisfied.

SECTION 3. WAIVER OF UNDERPAYMENT OF ESTIMATED INCOME TAX

Under the authority granted by section 6654(e)(3)(A), the addition to tax under section 6654 for failure to make an estimated tax payment for the 2025 taxable year is waived for any qualifying farmer or fisherman who files a calendar-year 2025 tax return and pays in full any tax due on the return by April 15, 2026. The waiver will apply to any taxpayer who is a qualifying farmer or fisherman for the 2025 taxable year and fulfills the conditions stated in the previous sentence.

The waiver will apply automatically to any taxpayer who qualifies for the waiver and does not report an addition to tax under section 6654 on the calendar-year 2025 tax return. Taxpayers who otherwise satisfy the criteria for relief under this notice, but already filed a return and reported an addition to tax under section 6654, may request an abatement of the addition to tax by filing Form 843, Claim for Refund and Request for Abatement, in accordance with the Instructions for Form 843 and as follows:

• Write “Request for Relief under Notice 2026-24” at the top of Form 843.
• Check the top-of-form box for ‘Penalty—Abatement or refund of a penalty or addition to tax due to reasonable cause or other reason allowed under the law’.
• On line 3, show the dates of any payment of tax liability and addition to tax under section 6654 for the tax period involved.
• On line 4, check the box for ‘Income’.
• Enter “6654” on line 6.
• Check box c on line 7.
• On line 8, state why the taxpayer’s circumstances satisfy the criteria for relief under this notice. Generally, this would include the status of the taxpayer as a qualifying farmer or fisherman, filing a calendar-year 2025 tax return, and paying in full any tax due on the return by April 15, 2026. A taxpayer eligible for relief under this notice is not required to attach Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, solely to claim the waiver provided by this notice.

SECTION 4. CONTACT INFORMATION

The principal author of this notice is Alexander Wu of the Office of the Associate Chief Counsel (Procedure and Administration). For further information, please contact Mr. Wu at (202) 317-6845 (not a toll-free number).

1 Unless otherwise specified, all “section” references are to sections of the Code.

Determination of Housing Cost Amounts Eligible for Exclusion or Deduction for 2026

Notice 2026-25

SECTION 1. PURPOSE

This notice provides adjustments to the limitation on housing expenses for purposes of section 911 of the Internal Revenue Code for specific locations for 2026. These adjustments are based on geographic differences in housing costs relative to housing costs in the United States.

SECTION 2. BACKGROUND

Section 911 allows a qualified individual to elect to exclude from gross income the foreign earned income and to exclude or deduct the housing cost amount of such individual.

The term “housing cost amount” is generally the total of the housing expenses for the taxable year minus a base housing amount. See § 911(c)(1). For this purpose, the base housing amount for the taxable year is limited to an amount that is tied to the maximum foreign earned income exclusion amount of the qualified individual, which is $132,900 for 2026. See § 911(c)(1)(B). Specifically, the base housing amount is 16 percent of the maximum foreign earned income exclusion amount (computed on a daily basis), multiplied by the number of days in the applicable period that fall within the taxable year. Assuming that the entire taxable year of a qualified individual is within the applicable period, the base housing amount for 2026 is $21,264 ($132,900 x .16).

Similarly, the housing expense amount is also limited, based on a percentage of the maximum foreign earned income exclusion amount. Specifically, the limit on such housing expenses generally equals 30 percent of the maximum foreign earned income exclusion amount (computed on a daily basis), multiplied by the number of days in the applicable period for which the taxpayer is a qualified individual. See § 911(c)(2)(A) and (d)(1). Thus, under this general limitation, a qualified individual whose entire taxable year is within the applicable period is limited to maximum housing expenses of $39,870 ($132,900 x .30) for 2026. However, section 911(c)(2)(B) authorizes the Secretary to issue regulations or other guidance to adjust the percentage under section 911(c)(2)(A)(i) (which determines the limit on housing expenses) based on geographic differences in housing costs relative to housing costs in the United States. Pursuant to this authority, the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) have published annual notices concerning the limitation on the section 911 housing cost amounts since the 2006 taxable year.

For more background on the foreign housing exclusion, see https://www.irs.gov/individuals/international-taxpayers/foreign-housing-exclusion-or-deduction.

SECTION 3. TABLE OF ADJUSTED HOUSING LIMITATIONS FOR 2026

The following table provides adjusted limitations on housing expenses (in lieu of the otherwise applicable limitation of $39,870) for 2026. All amounts are in U.S. dollars.

COUNTRY	LOCATION(S)	Limitation on Housing Expenses (full year)	Limitation on Housing Expenses (daily)
Angola	Luanda	84,000	230.14
Argentina	Buenos Aires	56,500	154.79
Aruba	All cities	46,200	126.58
Australia	Melbourne	40,600	111.23
Australia	Sydney	65,600	179.73
Australia	Wollongong	46,000	123.06
Bahamas, The	Nassau	49,700	136.16
Bahrain	Bahrain	48,300	132.33
Belgium	Brussels	42,900	117.53
Bermuda	Bermuda	90,000	246.58
Brazil	Sao Paulo	56,600	155.07
Canada	Calgary	45,100	123.56
Canada	Montreal	52,000	142.47
Canada	Ottawa	50,800	139.18
Canada	Toronto	62,700	171.78
Canada	Vancouver	73,400	201.10
Canada	Victoria	45,800	125.48
Cayman Islands	Grand Cayman	64,193	175.87
China	Beijing	69,000	189.04
China	Hong Kong	114,300	313.15
China	Shanghai	57,001	156.17
Colombia	Bogota	58,700	160.82
Colombia	All cities other than Bogota	49,400	135.34
Curacao	Curacao	45,800	125.48
Democratic Republic of the Congo	Kinshasa	42,000	115.07
Denmark	Copenhagen	43,704	119.74
Dominican Republic	Santo Domingo	45,500	124.66
Estonia	Tallinn	46,600	127.67
France	Garches, Paris, Sevres, Suresnes, and Versailles	73,600	201.64
France	Lyon	40,700	111.51
Germany	Berlin	44,100	120.82
Germany	Boeblingen, Ludwigsburg, Nellingen, and Stuttgart	46,100	126.30
Germany	Bonn and Wahn	42,000	115.07
Germany	Cologne	56,200	153.97
Germany	Garmisch-Partenkirchen and Oberammergau	40,700	111.51
Germany	Gelnhausen and Hanau	45,500	124.66
Germany	Ingolstadt and Munich	51,500	141.10
Germany	Kaiserslautern, Landkreis, Pirmasens, Sembach, and Zweibrucken	48,100	131.78
Germany	Mainz and Wiesbaden	50,400	138.08
Guatemala	Guatemala City	42,000	115.07
Guinea	Conakry	51,300	140.55
Holy See, The	Holy See, The	49,000	134.25
India	Mumbai	67,920	186.08
India	New Delhi	56,124	153.76
Ireland	Dublin	42,600	116.71
Israel	Beer Sheva	61,800	169.32
Israel	Jerusalem and West Bank	49,000	134.25
Israel	Tel Aviv	50,800	139.18
Italy	Genoa	41,800	114.52
Italy	La Spezia	40,400	110.68
Italy	Milan	73,200	200.55
Italy	Naples	50,300	137.81
Italy	Rome	49,000	134.25
Italy	Vicenza	40,900	112.05
Jamaica	Kingston	41,200	112.88
Japan	Gifu, Komaki, and Nagoya	74,300	203.56
Japan	Okinawa Prefecture	41,300	113.15
Japan	Osaka-Kobe	90,664	248.39
Japan	Tokyo City	67,300	184.38
Kazakhstan	Almaty	48,000	131.51
Kuwait	Kuwait City	64,400	176.44
Kuwait	All cities other than Kuwait City	57,700	158.08
Luxembourg	Luxembourg	57,900	158.63
Malaysia	Kuala Lumpur	46,200	126.58
Malta	Malta	55,100	150.96
Mexico	Mexico City	47,900	131.23
Netherlands	Amsterdam and Schiphol	52,900	144.93
Netherlands	The Hague	58,400	160.00
Oman	Muscat	41,300	113.15
Poland	Krakow	54,900	150.41
Poland	Warsaw	62,300	170.68
Portugal	Alverca and Lisbon	44,800	122.74
Qatar	Doha	45,888	125.72
Romania	Bucharest	41,200	112.88
Russia	Moscow	108,000	295.89
Russia	Saint Petersburg	60,000	164.38
Saudi Arabia	Riyadh	40,000	109.59
Singapore	Singapore	86,700	237.53
Slovenia	Ljubljana	51,400	140.82
South Korea	Camp Colbern and Camp Mercer	54,200	148.49
South Korea	K-16, Kimpo Airfield, Seoul, and Suwon	44,300	121.37
Spain	Barcelona	40,600	111.23
Spain	Madrid	59,700	163.56
Switzerland	Bern	82,200	224.66
Switzerland	Geneva	116,900	320.27
Switzerland	Zurich	67,218	184.16
Taiwan	Taipei	46,188	126.54
Tanzania	Dar Es Salaam	44,000	120.55
Thailand	Bangkok	59,000	161.64
Trinidad and Tobago	Port of Spain	54,500	149.32
Ukraine	Kiev	72,000	197.26
United Arab Emirates	Abu Dhabi	49,687	136.13
United Arab Emirates	Dubai	57,174	156.64
United Kingdom	Basingstoke	41,099	112.60
United Kingdom	Bath	41,000	112.33
United Kingdom	Bracknell, High Wycombe, and Reading	62,100	170.14
United Kingdom	Caversham	73,800	202.19
United Kingdom	Cheltenham	54,300	148.77
United Kingdom	Croughton	45,000	123.29
United Kingdom	Farnborough	54,700	149.86
United Kingdom	Gibraltar	44,616	122.24
United Kingdom	Harrogate and Menwith Hill	46,600	127.67
United Kingdom	London	68,600	187.95
United Kingdom	Loudwater	57,400	157.26
United Kingdom	Surrey	48,402	132.61
United Kingdom	All cities* other than Aldermaston, Belfast, Birmingham, Bristol, Brough, Cambridge, Chelmsford, Chicksands, Dunstable, Edinburgh, Edzell, Fairford, Felixstowe, Ft. Halstead, Glenrothes, Gloucestershire, Greenham Common, Hythe, Kemble, Liverpool, Nottingham, Oxfordshire, Plymouth, Portsmouth, Rochester, Waterbeach, Welford, West Byfleet, and Wiltshire, which are subject to the generally applicable limitation

*Excluding those cities previously listed | 44,200 | 121.10 |
| Venezuela | Caracas | 57,000 | 156.16 |
| Vietnam | Hanoi | 46,800 | 128.22 |
| Vietnam | Ho Chi Minh City | 42,000 | 115.07 |

SECTION 4. OPTION TO APPLY 2026 ADJUSTED HOUSING LIMITATIONS TO 2025 TAXABLE YEAR

For some locations, the limitation on housing expenses provided in Section 3 of this notice may be higher than the limitation on housing expenses provided in the “Table of Adjusted Limitations for 2025” in Notice 2025-16, 2025-13 I.R.B. 1378. A qualified individual incurring housing expenses in such a location during 2025 may apply the adjusted limitation on housing expenses provided in Section 3 of this notice for 2026 in lieu of the amounts provided in the “Table of Adjusted Limitations for 2025” in Notice 2025-16 (and as set forth in the Instructions to Form 2555, Foreign Earned Income, for 2025).

The Treasury Department and the IRS anticipate that future annual notices providing adjustments to housing expense limitations will make a similar option available to qualified individuals that incur housing expenses in the immediately preceding year. For example, when adjusted housing expense limitations for 2027 are issued, it is expected that taxpayers will be permitted to apply those adjusted limitations to the 2026 taxable year.

SECTION 5. EFFECT ON OTHER DOCUMENTS

This notice supersedes Notice 2025-16, 2025-13 I.R.B. 1378.

SECTION 6. EFFECTIVE DATE

This notice is effective for taxable years beginning on or after January 1, 2026. However, as provided in section 4 of this notice, taxpayers may apply the 2026 adjusted housing expense limitations contained in section 3 of this notice to the taxable year beginning in 2025.

SECTION 7. DRAFTING INFORMATION

The principal author of this notice is Kate Y. Hwa of the Office of Associate Chief Counsel (International). For further information regarding this notice, contact Ms. Hwa at (202) 317-5001 (not a toll-free call).

Definition of Terms

Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the effect:

Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below).

Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed.

Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them.

Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it applies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in laws or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted.

Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in a new ruling.

Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case, the previously published ruling is first modified and then, as modified, is superseded.

Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series.

Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study.

Abbreviations

The following abbreviations in current use and formerly used will appear in material published in the Bulletin.

A —Individual.

Acq. —Acquiescence.

B —Individual.

BE —Beneficiary.

BK —Bank.

B.T.A. —Board of Tax Appeals.

C —Individual.

C.B. —Cumulative Bulletin.

CFR —Code of Federal Regulations.

CI —City.

COOP —Cooperative.

Ct.D. —Court Decision.

CY —County.

D —Decedent.

DC —Dummy Corporation.

DE —Donee.

Del. Order —Delegation Order.

DISC —Domestic International Sales Corporation.

DR —Donor.

E —Estate.

EE —Employee.

E.O. —Executive Order.

ER —Employer.

ERISA —Employee Retirement Income Security Act.

EX —Executor.

F —Fiduciary.

FC —Foreign Country.

FICA —Federal Insurance Contributions Act.

FISC —Foreign International Sales Company.

FPH —Foreign Personal Holding Company.

F.R. —Federal Register.

FUTA —Federal Unemployment Tax Act.

FX —Foreign corporation.

G.C.M. —Chief Counsel’s Memorandum.

GE —Grantee.

GP —General Partner.

GR —Grantor.

IC —Insurance Company.

I.R.B. —Internal Revenue Bulletin.

LE —Lessee.

LP —Limited Partner.

LR —Lessor.

M —Minor.

Nonacq. —Nonacquiescence.

O —Organization.

P —Parent Corporation.

PHC —Personal Holding Company.

PO —Possession of the U.S.

PR —Partner.

PRS —Partnership.

PTE —Prohibited Transaction Exemption.

Pub. L. —Public Law.

REIT —Real Estate Investment Trust.

Rev. Proc. —Revenue Procedure.

Rev. Rul. —Revenue Ruling.

S —Subsidiary.

S.P.R. —Statement of Procedural Rules.

Stat. —Statutes at Large.

T —Target Corporation.

T.C. —Tax Court.

T.D. —Treasury Decision.

TFE —Transferee.

TFR —Transferor.

T.I.R. —Technical Information Release.

TP —Taxpayer.

TR —Trust.

TT —Trustee.

U.S.C. —United States Code.

X —Corporation.

Y —Corporation.

Z —Corporation.

Numerical Finding List 1

Numerical Finding List

Bulletin 2026–17

Announcements:

Article	Issue	Link	Page
2026-1	2026-04 I.R.B.	2026-04	402
2026-2	2026-05 I.R.B.	2026-05	447
2026-3	2026-06 I.R.B.	2026-06	518
2026-4	2026-06 I.R.B.	2026-06	533
2026-5	2026-07 I.R.B.	2026-07	540
2026-6	2026-10 I.R.B.	2026-10	634
2026-7	2026-11 I.R.B.	2026-11	697
2026-8	2026-16 I.R.B.	2026-16	813

Notices:

Article	Issue	Link	Page
2026-2	2026-02 I.R.B.	2026-02	304
2026-3	2026-02 I.R.B.	2026-02	307
2026-5	2026-02 I.R.B.	2026-02	309
2026-6	2026-02 I.R.B.	2026-02	313
2026-1	2026-04 I.R.B.	2026-04	365
2026-8	2026-04 I.R.B.	2026-04	368
2026-10	2026-04 I.R.B.	2026-04	378
2026-11	2026-06 I.R.B.	2026-06	491
2026-12	2026-06 I.R.B.	2026-06	496
2026-13	2026-06 I.R.B.	2026-06	499
2026-9	2026-07 I.R.B.	2026-07	534
2026-7	2026-11 I.R.B.	2026-11	637
2026-14	2026-11 I.R.B.	2026-11	654
2026-15	2026-11 I.R.B.	2026-11	658
2026-16	2026-11 I.R.B.	2026-11	685
2026-17	2026-12 I.R.B.	2026-12	698
2026-4	2026-13 I.R.B.	2026-13	726
2026-19	2026-15 I.R.B.	2026-15	797
2026-20	2026-15 I.R.B.	2026-15	800
2026-22	2026-15 I.R.B.	2026-15	802
2026-23	2026-15 I.R.B.	2026-15	804
2026-24	2026-17 I.R.B.	2026-17	835
2026-25	2026-17 I.R.B.	2026-17	836

Proposed Regulations:

Article	Issue	Link	Page
REG-101952-24	2026-03 I.R.B.	2026-03	345
REG-110519-25	2026-03 I.R.B.	2026-03	353
REG-132251-11; REG-134219-08	2026-03 I.R.B.	2026-03	358
REG-103430-24	2026-05 I.R.B.	2026-05	447
REG-112829-25	2026-05 I.R.B.	2026-05	452
REG-113515-25	2026-05 I.R.B.	2026-05	455
REG-121244-23	2026-09 I.R.B.	2026-09	579
REG-105064-25	2026-13 I.R.B.	2026-13	735
REG-108921-25	2026-13 I.R.B.	2026-13	756
REG-117002-25	2026-13 I.R.B.	2026-13	761
REG-117270-25	2026-13 I.R.B.	2026-13	772
REG-117298-21	2026-14 I.R.B.	2026-14	784

Revenue Procedures:

Article	Issue	Link	Page
2026-1	2026-01 I.R.B.	2026-01	1
2026-2	2026-01 I.R.B.	2026-01	119
2026-3	2026-01 I.R.B.	2026-01	143
2026-4	2026-01 I.R.B.	2026-01	160
2026-5	2026-01 I.R.B.	2026-01	258
2026-6	2026-02 I.R.B.	2026-02	314
2026-7	2026-02 I.R.B.	2026-02	316
2026-8	2026-04 I.R.B.	2026-04	380
2026-9	2026-04 I.R.B.	2026-04	393
2026-10	2026-04 I.R.B.	2026-04	394
2026-12	2026-07 I.R.B.	2026-07	535
2026-13	2026-09 I.R.B.	2026-09	563
2026-11	2026-12 I.R.B.	2026-12	707
2026-15	2026-13 I.R.B.	2026-13	729
2026-16	2026-13 I.R.B.	2026-13	733
2026-17	2026-15 I.R.B.	2026-15	805

Revenue Rulings:

Article	Issue	Link	Page
2026-1	2026-02 I.R.B.	2026-02	299
2026-2	2026-03 I.R.B.	2026-03	342
2026-3	2026-06 I.R.B.	2026-06	485
2026-4	2026-06 I.R.B.	2026-06	487
2026-5	2026-08 I.R.B.	2026-08	542
2026-6	2026-11 I.R.B.	2026-11	635
2026-7	2026-15 I.R.B.	2026-15	791
2026-8	2026-16 I.R.B.	2026-16	812

Treasury Decisions:

Article	Issue	Link	Page
10042	2026-03 I.R.B.	2026-03	320
10041	2026-04 I.R.B.	2026-04	360
10039	2026-05 I.R.B.	2026-05	403
10040	2026-05 I.R.B.	2026-05	416
10043	2026-15 I.R.B.	2026-15	793

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2025–27 through 2025–52 is in Internal Revenue Bulletin 2024–52, dated December 22, 2024.

Finding List of Current Actions on Previously Published Items 1

Bulletin 2026–17

How to get the Internal Revenue Bulletin

INTERNAL REVENUE BULLETIN

The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue Bulletins are available at www.irs.gov/irb/.

We Welcome Comments About the Internal Revenue Bulletin

If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page www.irs.gov) or write to the

Internal Revenue Service, Publishing Division, IRB Publishing Program Desk, 1111 Constitution Ave. NW, IR-6230 Washington, DC 20224.