Accounting and advisory · cited in 6 of our stories.
The IRS said its decades-old FIRE e-file system stops accepting 1099s and other information returns on November 19, 2026, forcing owners, landlords and family offices onto the newer IRIS platform.
Proposed rules published August 17 would drop a charitable information return for family trusts whose only deduction flows from a partnership or S corporation they own.
Notice 2026-49 lays out optional sample forms and a five-step process for direct rollovers under SECURE 2.0, and signals future rules that could end mailing rollover checks to participants.
The regulations explain how a business can fund children's Trump accounts as an employee benefit, and how nondiscrimination tests limit programs that favor owners and top earners.
Guidance on the now-permanent Section 45S credit explains how companies can base the credit on leave insurance premiums and extends eligibility to part-timers working 20 hours a week.
In Prezioso v. Commissioner, the Tax Court focused less on the size of the deductions than on the pattern of concealment, from home renovations to a boat and a Ferrari lease.
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