Individual income taxation

TOPICS / TAX

August 25, 2026

IRS should automate name, address changes, AICPA says

A letter to the IRS says that processing times of six to eight weeks or longer for taxpayer name and address changes can create compliance risks and should be reduced through automation.

August 12, 2026

IRS provides guidance on rollovers between retirement plans and IRAs

Use of the sample forms and proposed rollover procedures in the guidance is optional for plan sponsors.

August 1, 2026

Taxpayer’s Social Security benefits are taxable despite his subsequently repaying them

The Tax Court held that the taxpayer could not offset the income by repayments of the benefits he made in a later tax year.

June 8, 2026

Tax Court upholds passport notice certification

The IRS issued a passport notice certification of a “seriously delinquent tax debt” of more than $1.6 million in trust fund recovery penalties.

May 1, 2026

Taxpayer’s CDP case dismissed without prejudice

The Tax Court advised a taxpayer that if he filed a second petition, he probably would not have a chance for another review of the IRS’s collection action.

April 13, 2026

IRS finalizes deduction rules for tips, adds 3 eligible jobs

The final IRS regulations expand the tips deduction to 71 occupations and clarify rules on qualified tips, digital payments, and automatic gratuities.

April 1, 2026

Ways to de-risk concentrated stock portfolios

Learn how investors can manage concentrated stock risk with minimal tax impact — and why CPAs should know the options.

April 1, 2026

Transfer of for-profit colleges to nonprofit entity held to be bargain sale

The Tax Court affirmed bargain sale treatment for a transfer of for-profit colleges to a nonprofit entity but adjusted the taxpayer’s claimed charitable deduction for the transfer.

April 1, 2026

Court allows taxpayer’s refund suit to proceed

A district court declined to adopt a magistrate’s report recommending dismissal of a taxpayer’s complaint on the grounds that her refund claim was untimely.

April 1, 2026

Taxpayer received deficiency notices mailed to her office address

The Tax Court affirmed an IRS Office of Appeals determination to sustain a proposed levy against a taxpayer who failed to file tax returns and did not respond to notices of deficiency that were mailed to her office.

March 2, 2026

New Schedule 1-A for tips, OT, car loans, and senior deductions published

The Schedule 1-A does not differ from the draft version issued last year, but instructions for Form 1040 provide details and examples on the four temporary deductions.

March 1, 2026

District court dismisses taxpayer’s refund claim

The court held that it lacked subject-matter jurisdiction over a taxpayer’s refund claim that did not meet the full-payment rule set forth in Flora, 357 U.S. 63 (1958).

March 1, 2026

Court determines taxpayer lacked profit motive

The Tax Court applied the hobby loss rules under Sec. 183 to disallow losses from a taxpayer’s ranch.

February 19, 2026

Average tax refund rises 11%; total filings decline

The average individual tax refund is up nearly 11% in the first 10 business days of the 2026 filing season, rising to $2,290 from $2,065 last year.

February 2, 2026

How to ease taxes on inherited IRAs

Inheriting retirement accounts isn’t as simple as it used to be. The 10-year drawdown rule can trigger hefty taxes for heirs. Learn how smart planning can help.

January 23, 2026

IRS releases FAQs on qualified overtime pay deduction under H.R. 1

An IRS fact sheet explains when overtime compensation qualifies for the H.R. 1 deduction and how Fair Labor Standards Act rules apply, including for federal employees.

January 8, 2026

IRS to start accepting and processing tax returns on Jan. 26

The IRS acknowledged that new tax provisions could affect federal taxes, credits, and deductions. The start of filing season is in line with previous years.

January 1, 2026