Highlights include updated federal rates for February 2026, new rollover safe harbor explanations tied to SECURE 2.0, proposed bonus depreciation guidance, and an IRS Appeals contact correction.
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The Internal Revenue Bulletin (IRB) is the authoritative instrument for announcing official rulings and procedures of the IRS and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.
ADMINISTRATIVE
Announcement 2026-4, page 533.
This announcement contains a correction to Announcement 2000-80, 2000-40 I.R.B. 320-321, which contains an outdated phone number. This announcement corrects that error. In the section labelled TOLL-FREE NUMBER FOR THE APPEALS OFFICER (CUSTOMER SERVICE/OUTREACH) PROGRAM, a customer service phone number is provided for Appeals. That number is outdated and no longer in use. The current phone number is (855) 865-3401.
EMPLOYEE PLANS
Notice 2026-12, page 496.
This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2025 used under § 417(e)(3)(D), the 24-month average segment rates applicable for January 2026, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv).
Notice 2026-13, page 499.
This notice provides two safe harbor explanations that retirement plans may use to satisfy the requirement under section 402(f) to provide certain information to recipients of eligible rollover distributions. One safe harbor explanation describes the rollover rules for distributions that are not from a designated Roth account, and the other safe harbor explanation describes the rollover rules for distributions from a designated Roth account. The safe harbor explanations in the notice modify the two safe harbor explanations provided in Notice 2020-62 to reflect certain legislative changes related to the SECURE 2.0 Act and improve readability and usefulness for recipients.
INCOME TAX
Notice 2026-11, page 491.
This notice announces that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to issue proposed regulations (forthcoming proposed regulations) that would implement the additional first year depreciation deduction under § 168(k) of the Internal Revenue Code (Code), as amended by §§ 70301 and 70434(g) of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA), including proposed regulations that would modify § 1.168(k)-2 to include applicable qualified sound recording productions commencing in taxable years ending after July 4, 2025. The Treasury Department and IRS expect the forthcoming proposed regulations to be consistent with the interim guidance provided in sections 3 through 5 of this notice.
Rev. Rul. 2026-3, page 485.
Federal rates; adjusted federal rates; adjusted federal longterm rate, and the long-term tax exempt rate. For purposes of sections 382, 1274, 1288, 7872 and other sections of the Code, tables set forth the rates for February 2026.
Rev. Rul. 2026-4, page 487.
This revenue ruling concludes that, under section 149(c)(2)(C) (ii), bonds issued by the Railroad Corporation, a public corporation of a State, to finance the construction, acquisition, and improvement of certain property are not required to satisfy the rules in sections 141 through 147 to qualify as tax-exempt bonds under section 103(a). However, such bonds are required to satisfy the rules in sections 148, 149, and 150 to qualify as tax-exempt bonds under section 103(a).