Bookmark and Share [ [link removed] ]

a { color:#0073AF !important;} a:hover { color:#004673 !important;} <!-- body { font-family: arial; } p { font-size: 12px; } li { font-size: 12px; } h2 { font-size: 24px; font-style: italic;} -->
IRS.gov Banner
e-News for Tax Professionals January 12, 2026

Useful Links:

IRS.gov [ [link removed] ]

Tax Professionals Home [ [link removed] ]

All Forms and Instructions [ [link removed] ]

Stakeholders Partners' [ [link removed] ]
Headliners [ [link removed] ]

Training and [ [link removed] ]
Communication Tools [ [link removed] ]

e-Services [ [link removed] ]

Taxpayer Advocate Service [ [link removed] ]

Disaster Relief [ [link removed] ]

Internal Revenue Bulletins [ [link removed] ]

IRS Social Media [ [link removed] ]

________________________________________________________________________

Upcoming Events

Seminars, Workshops, Conferences, and Other Practitioner Activities By State:

Nationwide Webinars [ [link removed] ]

Alabama [ [link removed] ]
Alaska [ [link removed] ]
Arizona [ [link removed] ]
Arkansas [ [link removed] ]
California [ [link removed] ]
Colorado [ [link removed] ]
Connecticut [ [link removed] ]
Delaware [ [link removed] ]
District of Columbia [ [link removed] ]
Florida [ [link removed] ]
Georgia [ [link removed] ]
Hawaii [ [link removed] ]
Idaho [ [link removed] ]
Illinois [ [link removed] ]
Indiana [ [link removed] ]
Iowa [ [link removed] ]
Kansas [ [link removed] ]

________________________________________________________________________

Kentucky [ [link removed] ]
Louisiana [ [link removed] ]
Maine [ [link removed] ]
Maryland [ [link removed] ]
Massachusetts [ [link removed] ]
Michigan [ [link removed] ]
Minnesota [ [link removed] ]
Mississippi [ [link removed] ]
Missouri [ [link removed] ]
Montana [ [link removed] ]
Nebraska [ [link removed] ]
Nevada [ [link removed] ]
New Hampshire [ [link removed] ]
New Jersey [ [link removed] ]
New Mexico [ [link removed] ]
New York [ [link removed] ]
North Carolina [ [link removed] ]

________________________________________________________________________

North Dakota [ [link removed] ]
Ohio [ [link removed] ]
Oklahoma [ [link removed] ]
Oregon [ [link removed] ]
Pennsylvania [ [link removed] ]
Rhode Island [ [link removed] ]
South Carolina [ [link removed] ]
South Dakota [ [link removed] ]
Tennessee [ [link removed] ]
Texas [ [link removed] ]
Utah [ [link removed] ]
Vermont [ [link removed] ]
Virginia [ [link removed] ]
Washington [ [link removed] ]
West Virginia [ [link removed] ]
Wisconsin [ [link removed] ]
Wyoming [ [link removed] ]

________________________________________________________________________

Back to top [ #top ]


Issue Number: 2026-02

Inside This Issue


* Prepare to File – IRS Announces First Day of 2026 Filing Season [ #First ]
* 2025 Nationwide Tax Forum Online: Getting Taxpayers Back on Track – Quickly Resolving Unpaid Tax Debts While Preventing New Ones from Occurring [ #Second ]
* Reminder: Webinars for Tax Professionals [ #Third ]
* Whistleblower Office Announces New Digital Form 211# [ #Fourth ]
* Updated Frequently Asked Questions on the Premium Tax Credit [ #Fifth ]
* Technical Guidance [ #Sixth ]
________________________________________________________________________

*1.  Prepare to File – IRS Announces First Day of 2026 Filing Season*

________________________________________________________________________

The IRS announced [ [link removed] ] Monday, Jan. 26, 2026, as the opening of the nation’s 2026 filing season.

The second news release [ [link removed] ] for the IRS’s Get Ready campaign [ [link removed] ] explains additional steps tax professionals and their clients should take before filing tax year 2025 federal income tax returns. These steps include:


* Accessing IRS Individual Online Accounts [ [link removed] ]. Users can view account information, make payments, manage communication preferences and protect tax information. Tax professionals can use Tax Pro Account [ [link removed] ] and businesses can use Business Tax Account [ [link removed] ].
* Using direct deposit [ [link removed] ] to receive tax refunds.
* Reviewing new 2025 tax law changes, including the tax provisions in the One, Big, Beautiful Bill [ [link removed] ].
* Learning about new Trump Accounts [ [link removed] ] for eligible children.
* Knowing how to report income from payment apps and online sales. All income from part-time work, gig activities or sales of goods and services is taxable. Form 1099-K, Payment Card and Third Party Network Transactions [ [link removed] ], will be issued by payment card companies for any amount and by payment apps and online marketplaces when payments exceed $20,000 and more than 200 transactions occur for the year.
* Being familiar with digital assets [ [link removed] ] reporting requirements. Taxpayers who bought, sold or received digital assets, including cryptocurrency, stablecoins or NFT, must report those transactions. Some taxpayers may receive Form 1099-DA [ [link removed] ] from brokers. Regardless, all taxpayers must answer the digital asset question on Form 1040 and report any related income, gains or losses.

Taking these steps and gathering documents now will help ensure a smoother, less stressful experience when filing taxes.

Back to top [ #top ]

________________________________________________________________________

*2.  2025 Nationwide Tax Forum Online: Getting Taxpayers Back on Track – Quickly Resolving Unpaid Tax Debts While Preventing New Ones from Occurring*

________________________________________________________________________

One highlight of the IRS Nationwide Tax Forum Online (NTFO) [ [link removed] ] is the seminar Getting Taxpayers Back on Track: Quickly Resolving Unpaid Tax Debts While Preventing New Ones from Occurring [ [link removed] ]. This session explains what tax professionals can do to get their clients back on track by resolving their delinquencies and the issues that led to them. The session also covers the use of online tools and other services to help effectively and efficiently resolve clients’ accounts when they have balances due or past due tax returns.

All NTFO self-study seminars cost $29 each. Tax pros can earn one continuing education credit for each NTFO self-study seminar or audit a presentation for free. For more information, visit irstaxforumonline.com [ [link removed] ].

Back to top [ #top ]

________________________________________________________________________

*3.  Reminder: Webinars for Tax Professionals*

________________________________________________________________________

Join the IRS for two free webinars taking place this week:


* *Topic:* Law and Audit – The Due Diligence Process [ [link removed] ]
* *Date:* Wednesday, Jan. 14, 2026
* *Time:* 1 p.m. Eastern, Noon Central, 11 a.m. Arizona & Mountain, 10 a.m. Pacific, 9 a.m. Alaska, 8 a.m. Hawaii
* *Duration:* 60 minutes including live Q&A
* *CE credit category:* One (1.0) federal tax law credit
* *Learn how to:*
* Apply the four following paid preparer due diligence requirements for tax year 2025 returns prepared for clients:
* Knowledge Requirement
* Worksheet Requirement
* Form 8867 Completion and Submission
* Record Retention

* Explain the IRS’s methods for contacting paid preparers and the due diligence audit process.
* Identify online educational tools and resources available on IRS.gov.


* *Topic:* Stand out as a trusted tax professional – A guide to prepare accurate refundable tax credit returns for your clients [ [link removed] ]
* *Date:* Thursday, Jan. 15, 2026
* *Time:* 1 p.m. Eastern, Noon Central, 11 a.m. Arizona & Mountain, 10 a.m. Pacific, 9 a.m. Alaska, 8 a.m. Hawaii
* *Duration:* 60 minutes including live Q&A
* *CE credit category:* One (1.0) federal tax law credit
* *Learn how to:*
* Explain the tax year 2025 eligibility rules for tax returns claiming:
* Earned Income Tax Credit (EITC)
* Child Tax Credit (CTC), Additional Child Tax Credit (ACTC) and Credit for Other Dependents (ODC)
* American Opportunity Tax Credit (AOTC)
* Head of Household (HOH) filing status

* Recognize the impact of benefits when a young adult living with a parent files independently and claims credits, and how a young adult should determine dependency status.
* Identify IRS online resources.

Back to top [ #top ]

________________________________________________________________________

*4.  Whistleblower Office Announces New Digital Form 211*

________________________________________________________________________

The IRS Whistleblower Office is making it easier for whistleblowers to report tax noncompliance to the IRS [ [link removed] ] with the launch of the new digital Form 211, Application for Award for Original Information [ [link removed] ]. Tax professionals can use the form to submit a claim about suspected tax fraud, evasion or tax law violations. The suspects could be other tax professionals, businesses or individual taxpayers.

Whistleblowers help ensure fairness in the nation’s tax system by providing information regarding noncompliance and fraudulent activity, resulting in billions of dollars collected.

Since 2007, the Whistleblower Office has awarded over $1.4 billion to whistleblowers based on the collection of more than $7.86 billion attributable to whistleblower-provided information. Whistleblower information that is specific, timely, credible and relevant is an important component of effective tax administration as it bolsters the fair and efficient enforcement of tax laws.

Back to top [ #top ]

________________________________________________________________________

*5.  Updated Frequently Asked Questions on the Premium Tax Credit*

________________________________________________________________________

The Internal Revenue Service updated frequently asked questions in Fact Sheet 2025-10 [ [link removed] ] related to changes to the Premium Tax Credit made under the One, Big, Beautiful Bill and to related provisions that no longer apply.

The Premium Tax Credit is a refundable tax credit that helps eligible individuals and families with low or moderate income with the cost of their health insurance purchased through the Health Insurance Marketplace [ [link removed] ], also known as the Exchange.

OBBB made a number of changes to the Premium Tax Credit, including removing the limitations on repayment of excess advance payments of the premium tax credit for tax years beginning after Dec. 31, 2025.

The IRS updated the FAQs to delete the questions about certain Premium Tax Credit rules that do not apply after tax years 2020 and 2021.

For more information, please see One, Big, Beautiful Bill Provisions [ [link removed] ] on IRS.gov.

Back to top [ #top ]

________________________________________________________________________

*6.  Technical Guidance*

________________________________________________________________________

Revenue Procedure 2026-10 [ [link removed] ] provides additional guidance on the process for requesting private letter rulings from the IRS, as generally set forth in Rev. Proc. 2025-1, for consent to make retroactive qualified electing fund (QEF) elections under section 1295(b) of the Internal Revenue Code and Treas. Reg. § 1.1295-3(f).

Revenue Procedure 2026-10 will be in Internal Revenue Bulletin 2026-04, dated Jan. 20, 2026.

Announcement 2026-02 [ [link removed] ] provides important information for taxpayers who are liable for the tax on petroleum under Section 4611 of the Internal Revenue Code. It concerns the expiration of the Oil Spill Liability Trust Fund financing rate on Dec. 31, 2025.

Announcement 2026-02 will be in Internal Revenue Bulletin 2026-05, dated Jan. 26, 2026.

Back to top [ #top ]

________________________________________________________________________

                              FaceBook Logo [ [link removed] ]  YouTube Logo [ [link removed] ]  Instagram Logo [ [link removed] ]  Twitter Logo [ [link removed] ]  LinkedIn Logo [ [link removed] ]________________________________________________________________________

Thank you for subscribing to e-News for Tax Professionals an IRS e-mail service.

If you have a specific concern about your client's tax situation, call the IRS Practitioner Priority Service 1-866-860-4259.

This message was distributed automatically from the mailing list e-News for Tax Professionals. *Please Do Not Reply To This Message *

To subscribe to or unsubscribe from another list, please go to the e-News Subscriptions [ [link removed] ] page on the IRS Web site.



________________________________________________________________________

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page [ [link removed] ]. You will need your email address to log in. If you have questions or problems with the subscription service, visit subscriberhelp.govdelivery.com [ [link removed] ].

This service is provided to you at no charge by the Internal Revenue Service (IRS) [ [link removed] ].


body .abe-column-block {min-height: 5px;} ________________________________________________________________________

This email was sent to [email protected] by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington, D.C. 20535 GovDelivery logo [ [link removed] ]
body .abe-column-block { min-height: 5px; } table.gd_combo_table img {margin-left:10px; margin-right:10px;} table.gd_combo_table div.govd_image_display img, table.gd_combo_table td.gd_combo_image_cell img {margin-left:0px; margin-right:0px;}