In this release, we cover highlights from IRS Bulletin 2026-15, including digital asset relief, updated rates, and guidance requests. Learn more about key April 2026 updates.
Access to Full IRS Bulletins in PDF format
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, SPECIAL ANNOUNCEMENT
Notice 2026-23, page 804.
This notice requests recommendations from the public for guidance items that should be included on the 2026-2027 Priority Guidance Plan.
EMPLOYEE PLANS
Notice 2026-19, page 797.
This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2026 used under § 417(e)(3)(D), the 24-month average segment rates applicable for March 2026, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2) (C)(iv).
INCOME TAX
Notice 2026-20, page 800.
This notice extends the temporary relief provided in section 4.02 of Notice 2025-7, 2025-5 I.R.B. 524 (January 27, 2025), for an additional year. Specifically, this notice allows eligible taxpayers to use certain alternative methods for making an adequate identification, within the meaning of § 1.1012-1(j)(3)(ii), with respect to units of a digital asset held in the custody of a broker that are sold, disposed of, or transferred during the relief period specified in this notice.
Notice 2026-22, page 802.
Resident populations of the 50 states, the District of Columbia, Puerto Rico, and the insular areas for purposes of determining the 2026 calendar year (1) state housing credit ceiling under section 42(h) of the Code, (2) private activity bond volume cap under section 146, and (3) private activity bond volume limit under section 142(k) are reproduced.
Rev. Proc. 2026-17, page 805.
This revenue procedure provides guidance on the withdrawal of elections to be excepted trades or businesses under § 163(j)(7) for purposes of the business interest limitation and to make a late election under § 168(k)(7) to be exempt from bonus depreciation. This revenue procedure also provides guidance on the early election or revocation of a CFC group election under 1.163(j)-7(e). Taxpayers in identified fields are permitted to withdraw an election previously made under § 163(j) and make the associated depreciation adjustments under § 168(k) or make a late election out of applying bonus depreciation under § 168(k). Separately, a CFC group may either make or revoke their specific group election regardless of whether the requisite 60-month requirement of § 1.163(j)-7(e)(5)(ii) is satisfied.
Rev. Rul. 2026-7, page 791.
Federal rates; adjusted federal rates; adjusted federal long term 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 April 2026.
T.D.10043, page 793.
These final regulations relate to the definition of qualified nonpersonal use vehicles. Qualified nonpersonal use vehicles are excepted from the substantiation requirements that apply to certain listed property. These final regulations add unmarked vehicles used by firefighters or members of a rescue squad or ambulance crew as a new type of qualified nonpersonal use vehicle. These final regulations affect governmental units that provide firefighter or rescue squad or ambulance crew member employees with unmarked qualified nonpersonal use vehicles and the employees who use those vehicles.