This week’s highlights include IRS Bulletin 2026-17 updates covering estimated tax relief for qualifying farmers and fishermen and revised housing expense limits for 2026 under Section 911.
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, INCOME TAX
Notice 2026-24, page 835.
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.
INCOME TAX
Notice 2026-25, page 836.
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.