Internal Revenue Bulletin 2026-30 includes administrative guidance affecting tax professionals. This edition updates the list of tribes whose qualifying per capita trust payments remain excluded from income and provides the IRS specifications for private printing of certain 2026 information returns. Here's a summary of the key developments.
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ADMINISTRATIVE
Notice 2026-21, page 51.
This Notice modifies and supersedes the list of Indian tribes that have settled tribal trust cases between the United States and those Indian tribes. Members of those tribes may receive per capita payments that are excluded from income. Notice 2013–1 Appendix, as modified and superseded by Notice 2019-23 Appendix, is modified and superseded.
Rev. Proc. 2026-18, page 53.
This procedure provides specifications for the private printing of red-ink substitutes for the 2026 revisions of certain information returns. This procedure will be reproduced as the next revision of Publication 1179. Revenue Procedure 2025-22 is superseded.