Bulletin No. 2026–17

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HIGHLIGHTS

OF THIS ISSUE

Bulletin No. 2026–17

April 20, 2026

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

INCOME TAX

Notice 2026-24, page 835.

Notice 2026-25, page 836.

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.

Finding Lists begin on page ii.

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.

The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.

April 20, 2026

Bulletin No. 2026–17

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

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

Bulletin No. 2026–17

835

April 20, 2026

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 2210F, 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).

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.

COUNTRY

Angola

Argentina

Aruba

Australia

Bahamas, The

Bahrain

Belgium

Bermuda

Brazil

Canada

April 20, 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

LOCATION(S)

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.

Limitation on Housing

Expenses (full year)

84,000

56,500

46,200

40,600

65,600

46,000

49,700

48,300

42,900

90,000

56,600

45,100

Luanda

Buenos Aires

All cities

Melbourne

Sydney

Wollongong

Nassau

Bahrain

Brussels

Bermuda

Sao Paulo

Calgary

836

Limitation on Housing

Expenses (daily)

230.14

154.79

126.58

111.23

179.73

123.06

136.16

132.33

117.53

246.58

155.07

123.56

Bulletin No. 2026–17

COUNTRY

Canada

Cayman Islands

China

Colombia

Curacao

Democratic Republic

of the Congo

Denmark

Dominican Republic

Estonia

France

Germany

Guatemala

Guinea

Holy See, The

India

Ireland

Israel

Italy

LOCATION(S)

Montreal

Ottawa

Toronto

Vancouver

Victoria

Grand Cayman

Beijing

Hong Kong

Shanghai

Bogota

All cities other than Bogota

Curacao

Kinshasa

Copenhagen

Santo Domingo

Tallinn

Garches, Paris, Sevres, Suresnes, and

Versailles

Lyon

Berlin

Boeblingen, Ludwigsburg,

Nellingen, and Stuttgart

Bonn and Wahn

Cologne

Garmisch-Partenkirchen and

Oberammergau

Gelnhausen and Hanau

Ingolstadt and Munich

Kaiserslautern, Landkreis,

Pirmasens, Sembach, and

Zweibrucken

Mainz and Wiesbaden

Guatemala City

Conakry

Holy See, The

Mumbai

New Delhi

Dublin

Beer Sheva

Jerusalem and West Bank

Tel Aviv

Genoa

La Spezia

Milan

Bulletin No. 2026–17

837

Limitation on Housing

Expenses (full year)

52,000

50,800

62,700

73,400

45,800

64,193

69,000

114,300

57,001

58,700

49,400

45,800

42,000

Limitation on Housing

Expenses (daily)

142.47

139.18

171.78

201.10

125.48

175.87

189.04

313.15

156.17

160.82

135.34

125.48

115.07

43,704

45,500

46,600

73,600

119.74

124.66

127.67

201.64

40,700

44,100

46,100

111.51

120.82

126.30

42,000

56,200

40,700

115.07

153.97

111.51

45,500

51,500

48,100

124.66

141.10

131.78

50,400

42,000

51,300

49,000

67,920

56,124

42,600

61,800

49,000

50,800

41,800

40,400

73,200

138.08

115.07

140.55

134.25

186.08

153.76

116.71

169.32

134.25

139.18

114.52

110.68

200.55

April 20, 2026

COUNTRY

Italy

Jamaica

Japan

Kazakhstan

Kuwait

Luxembourg

Malaysia

Malta

Mexico

Netherlands

Oman

Poland

Portugal

Qatar

Romania

Russia

Saudi Arabia

Singapore

Slovenia

South Korea

Spain

Switzerland

Taiwan

Tanzania

Thailand

Trinidad and Tobago

Ukraine

United Arab Emirates

United Kingdom

April 20, 2026

LOCATION(S)

Naples

Rome

Vicenza

Kingston

Gifu, Komaki, and Nagoya

Okinawa Prefecture

Osaka-Kobe

Tokyo City

Almaty

Kuwait City

All cities other than Kuwait City

Luxembourg

Kuala Lumpur

Malta

Mexico City

Amsterdam and Schiphol

The Hague

Muscat

Krakow

Warsaw

Alverca and Lisbon

Doha

Bucharest

Moscow

Saint Petersburg

Riyadh

Singapore

Ljubljana

Camp Colbern and Camp Mercer

K-16, Kimpo Airfield, Seoul, and

Suwon

Barcelona

Madrid

Bern

Geneva

Zurich

Taipei

Dar Es Salaam

Bangkok

Port of Spain

Kiev

Abu Dhabi

Dubai

Basingstoke

838

Limitation on Housing

Expenses (full year)

50,300

49,000

40,900

41,200

74,300

41,300

90,664

67,300

48,000

64,400

57,700

57,900

46,200

55,100

47,900

52,900

58,400

41,300

54,900

62,300

44,800

45,888

41,200

108,000

60,000

40,000

86,700

51,400

54,200

44,300

Limitation on Housing

Expenses (daily)

137.81

134.25

112.05

112.88

203.56

113.15

248.39

184.38

131.51

176.44

158.08

158.63

126.58

150.96

131.23

144.93

160.00

113.15

150.41

170.68

122.74

125.72

112.88

295.89

164.38

109.59

237.53

140.82

148.49

121.37

40,600

59,700

82,200

116,900

67,218

46,188

44,000

59,000

54,500

72,000

49,687

57,174

41,099

111.23

163.56

224.66

320.27

184.16

126.54

120.55

161.64

149.32

197.26

136.13

156.64

112.60

Bulletin No. 2026–17

COUNTRY

United Kingdom

Venezuela

Vietnam

LOCATION(S)

Bath

Bracknell, High Wycombe, and

Reading

Caversham

Cheltenham

Croughton

Farnborough

Gibraltar

Harrogate and Menwith Hill

London

Loudwater

Surrey

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

Caracas

Hanoi

Ho Chi Minh City

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).

Bulletin No. 2026–17

Limitation on Housing

Expenses (full year)

41,000

62,100

Limitation on Housing

Expenses (daily)

112.33

170.14

73,800

54,300

45,000

54,700

44,616

46,600

68,600

57,400

48,402

44,200

202.19

148.77

123.29

149.86

122.24

127.67

187.95

157.26

132.61

121.10

57,000

46,800

42,000

156.16

128.22

115.07

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 6. EFFECTIVE DATE

SECTION 5. EFFECT ON OTHER

DOCUMENTS

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 tollfree call).

This notice supersedes Notice 202516, 2025-13 I.R.B. 1378.

839

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

April 20, 2026

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.

Bulletin No. 2026–17

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.

April 20, 2026

Numerical Finding List1

Bulletin 2026–17

Announcements:

2026-1, 2026-04 I.R.B. 402

2026-2, 2026-05 I.R.B. 447

2026-3, 2026-06 I.R.B. 518

2026-4, 2026-06 I.R.B. 533

2026-5, 2026-07 I.R.B. 540

2026-6, 2026-10 I.R.B. 634

2026-7, 2026-11 I.R.B. 697

2026-8, 2026-16 I.R.B. 813

Notices:

2026-2, 2026-02 I.R.B. 304

2026-3, 2026-02 I.R.B. 307

2026-5, 2026-02 I.R.B. 309

2026-6, 2026-02 I.R.B. 313

2026-1, 2026-04 I.R.B. 365

2026-8, 2026-04 I.R.B. 368

2026-10, 2026-04 I.R.B. 378

2026-11, 2026-06 I.R.B. 491

2026-12, 2026-06 I.R.B. 496

2026-13, 2026-06 I.R.B. 499

2026-9, 2026-07 I.R.B. 534

2026-7, 2026-11 I.R.B. 637

2026-14, 2026-11 I.R.B. 654

2026-15, 2026-11 I.R.B. 658

2026-16, 2026-11 I.R.B. 685

2026-17, 2026-12 I.R.B. 698

2026-4, 2026-13 I.R.B. \726

2026-19, 2026-15 I.R.B. \797

2026-20, 2026-15 I.R.B. \800

2026-22, 2026-15 I.R.B. \802

2026-23, 2026-15 I.R.B. \804

2026-24, 2026-17 I.R.B. \835

2026-25, 2026-17 I.R.B. \836

Revenue Procedures:

2026-1, 2026-01 I.R.B. 1

2026-2, 2026-01 I.R.B. 119

2026-3, 2026-01 I.R.B. 143

2026-4, 2026-01 I.R.B. 160

2026-5, 2026-01 I.R.B. 258

2026-6, 2026-02 I.R.B. 314

2026-7, 2026-02 I.R.B. 316

2026-8, 2026-04 I.R.B. 380

2026-9, 2026-04 I.R.B. 393

2026-10, 2026-04 I.R.B. 394

2026-12, 2026-07 I.R.B. 535

2026-13, 2026-09 I.R.B. 563

2026-11, 2026-12 I.R.B. 707

2026-15, 2026-13 I.R.B. 729

2026-16, 2026-13 I.R.B. 733

2026-17, 2026-15 I.R.B. 805

Revenue Rulings:

2026-1, 2026-02 I.R.B. 299

2026-2, 2026-03 I.R.B. 342

2026-3, 2026-06 I.R.B. 485

2026-4, 2026-06 I.R.B. 487

2026-5, 2026-08 I.R.B. 542

2026-6, 2026-11 I.R.B. 635

2026-7, 2026-15 I.R.B. 791

2026-8, 2026-16 I.R.B. 812

Treasury Decisions:

10042, 2026-03 I.R.B. 320

10041, 2026-04 I.R.B. 360

10039, 2026-05 I.R.B. 403

10040, 2026-05 I.R.B. 416

10043, 2026-15 I.R.B. 793

Proposed Regulations:

REG-101952-24, 2026-03 I.R.B. 345

REG-110519-25, 2026-03 I.R.B. 353

REG-132251-11; REG-134219-08,

2026-03 I.R.B. 358

REG-103430-24, 2026-05 I.R.B. 447

REG-112829-25, 2026-05 I.R.B. 452

REG-113515-25, 2026-05 I.R.B. 455

REG-121244-23, 2026-09 I.R.B. 579

REG-105064-25, 2026-13 I.R.B. 735

REG-108921-25, 2026-13 I.R.B. 756

REG-117002-25, 2026-13 I.R.B. 761

REG-117270-25, 2026-13 I.R.B. 772

REG-117298-21, 2026-14 I.R.B. 784

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.

April 20, 2026

Bulletin No. 2026–17

Finding List of Current Actions on

Previously Published Items1

Bulletin 2026–17

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.

Bulletin No. 2026–17

iii

April 20, 2026

Internal Revenue Service

Washington, DC 20224

Official Business

Penalty for Private Use, $300

INTERNAL REVENUE BULLETIN

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