# Bulletin No. 2026–17 > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/agency%3Airs%3Afb1fd0eb53f2a784 ## Record - **Collection:** Agency decision - **Document type:** Agency decision ## Text 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 1 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 Australia 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 Canada Canada Canada Canada Cayman Islands China China China Colombia Colombia Curacao Democratic Republic of the Congo Denmark Dominican Republic Estonia France France Germany Germany Germany Germany Germany Germany Germany Germany Germany Guatemala Guinea Holy See, The India India Ireland Israel Israel Israel Italy Italy 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 Italy Italy Jamaica Japan Japan Japan Japan Kazakhstan Kuwait Kuwait Luxembourg Malaysia Malta Mexico Netherlands Netherlands Oman Poland Poland Portugal Qatar Romania Russia Russia Saudi Arabia Singapore Slovenia South Korea South Korea Spain Spain Switzerland Switzerland Switzerland Taiwan Tanzania Thailand Trinidad and Tobago Ukraine United Arab Emirates 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 United Kingdom United Kingdom United Kingdom United Kingdom United Kingdom United Kingdom United Kingdom United Kingdom United Kingdom United Kingdom United Kingdom Venezuela Vietnam 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. i 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. 1 April 20, 2026 ii 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. 1 Bulletin No. 2026–17 iii April 20, 2026 Internal Revenue Service Washington, DC 20224 Official Business Penalty for Private Use, $300 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. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3Afb1fd0eb53f2a784. Public record. Not legal advice.