The Internal Revenue Service has posted 2025 tax year draft Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans.

The Internal Revenue Service released draft Instructions for Form 5330, Return of Excise Taxes Related to Employee Benefit Plans. The form is used to report excess contributions, prohibited transactions, reversion of qualified plan assets, excess fringe or welfare benefits paid, etc. 

The Federal Emergency Management Agency (FEMA) issued Major Disaster Declarations on February 6, 2026, for winter storms in the following states.

Tennessee Severe Winter Storm, for the incident period of January 22, 2026, through January 27, 2026. 

Mississippi Severe Winter Storm, for the incident period of January 23, 2026, through January 27, 2026.

The Internal Revenue Service has posted the 2025 tax year version of Publication 970, Tax Benefits for Education.

The Internal Revenue Service has posted the 2025 tax year Instructions for Form 990-T, Exempt Organization Business Income Tax Return (and Proxy Tax Under Section 6033(e)).

The Internal Revenue Service has announced the postponement of certain tax-related deadlines for victims of severe storms and flooding in several areas of Montana until May 1, 2026.

The Federal Emergency Management Agency (FEMA) issued Major Disaster Declarations on January 23 and January 24 for the following states relative to winter storms.

The Internal Revenue Service (IRS) has issued Notice 2026-09 (the Notice), extending the deadline to complete amendments under the SECURE 2.0 Act for individual retirement arrangements (IRAs).

The Internal Revenue Service has released the 2025 tax year Publications 590-B, Distributions from Individual Retirement Arrangements (IRAs). Publication 590-B explains the rules for receiving distributions from IRAs – including inherited IRAs – and penalties and taxes that apply when rules aren’t followed.

The Internal Revenue Service (IRS) has posted 2025 draft tax year Instructions for Form 990-T, Exempt Organization Business Income Tax Return (and Proxy Tax Under Section 6033(e)).