Author: Service2Client

Issue Number:   IR-2026-50

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UPDATE: Correct link to Saturday Hours

IRS announces special Saturday hours at Taxpayer Assistance Centers nationwide April 11 and April 25

IR-2026-50, April 10, 2026

WASHINGTON — The Internal Revenue Service announced special Saturday hours at select Taxpayer Assistance Centers across the country to provide in-person help for taxpayers. The upcoming Saturday hours will be April 11 and April 25 from 9 a.m. to 4 p.m.

During these special Saturday hours, TACs in dozens of states, the District of Columbia, and Puerto Rico will be open to assist taxpayers with a wide range of services. The IRS encourages taxpayers to visit IRS.gov/SaturdayHours to review participating locations and available services before traveling to an office. The IRS will continue to offer these special events through June. Taxpayers can receive help with most services routinely offered at a TAC. Cash payments, however, are not accepted.

In addition to special Saturday hours, over 200 IRS Taxpayer Assistance Centers nationwide continue to offer extended weekday office hours to provide additional support during the filing season. The extended office hours will run through Thursday, April 30. To see if a nearby TAC is offering extended hours, taxpayers can visit IRS.gov and use the Contact Your Local Office tool to access the TAC Locator. The site lists the services offered, including extended hours, and provides directions to each office.

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Issue Number: IR-2026-50

Inside This Issue

 IRS announces special Saturday hours at Taxpayer Assistance Centers nationwide April 11 and April 25

IR-2026-50, April 10, 2026

WASHINGTON — The Internal Revenue Service announced special Saturday hours at select Taxpayer Assistance Centers across the country to provide in-person help for taxpayers. The upcoming Saturday hours will be April 11 and April 25 from 9 a.m. to 4 p.m.

During these special Saturday hours, TACs in dozens of states, the District of Columbia, and Puerto Rico will be open to assist taxpayers with a wide range of services. The IRS encourages taxpayers to visit IRS.gov/SaturdayHours to review participating locations and available services before traveling to an office. The IRS will continue to offer these special events through June. Taxpayers can receive help with most services routinely offered at a TAC. Cash payments, however, are not accepted.

In addition to special Saturday hours, over 200 IRS Taxpayer Assistance Centers nationwide continue to offer extended weekday office hours to provide additional support during the filing season. The extended office hours will run through Thursday, April 30. To see if a nearby TAC is offering extended hours, taxpayers can visit IRS.gov and use the Contact Your Local Office tool to access the TAC Locator. The site lists the services offered, including extended hours, and provides directions to each office.

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Issue Number:  IR-2026-49

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Treasury, IRS issue final regulations listing occupations where workers customarily and regularly receive tips under the One, Big, Beautiful Bill

IR-2026-49, April 10, 2026

WASHINGTON  ̶ The Department of the Treasury and the Internal Revenue Service today issued final regulations on the “No Tax on Tips” provision. The One, Big, Beautiful Bill final regulations provide the list of occupations that receive tips and define “qualified tips” that eligible taxpayers may claim as a deduction. Treasury and the IRS received over 300 comments, and a public hearing was held on Oct. 23, 2025. The final regulations describe the comments and how they are addressed in the final regulations.

“Taxpayers are already benefiting from No Tax on Tips since the IRS already is issuing refunds to eligible workers,” said IRS Chief Executive Officer Frank J. Bisignano. “Given the wide variety of workers who receive tips, these final regulations help implement an important tax benefit for American workers.”

The final regulations list more than 70 separate occupations of tipped workers, from bartenders to water taxi operators. Additionally, the final regulations provide clarification on the definition of qualified tips, as well as guidance on other requirements under the section of the tax law defining qualified tips.

List of occupations that receive tips The List of Occupations that Receive Tips is classified by the Treasury Tipped Occupation Code system, comprising a three-digit code and description for each of the occupations listed within the final regulations. As in the proposed regulations, the final regulations group the occupations into eight categories:

• 100s – Beverage and Food Service
• 200s – Entertainment and Events
• 300s – Hospitality and Guest Services
• 400s – Home Services
• 500s – Personal Services
• 600s – Personal Appearance and Wellness
• 700s – Recreation and Instruction
• 800s – Transportation and Delivery

The final regulations expand the list to include visual artists and floral designers in the personal services category and add gas pump attendants in the transportation and delivery category.

Definition of qualified tips A worker may only claim the deduction for qualified tips. To be a qualified tip, the tip must be received by a worker in an occupation on the List of Occupations that Receive Tips. The final regulations follow the proposed regulations in further clarifying that qualified tips must satisfy certain requirements:

• Qualified tips must be paid in cash or an equivalent medium, such as check, credit card, debit card, gift card, tangible or intangible tokens that are readily exchangeable for a fixed amount in cash, or another form of electronic settlement or mobile payment application denominated in cash.
• Qualified tips must be received from customers or, in the case of an employee, through a mandatory or voluntary tip-sharing arrangement, such as a tip pool.
• Qualified tips must be paid voluntarily by the customer and not be subject to negotiation. Qualified tips do not include service charges unless the customer has an option to disregard or modify the service charge. For instance, in the case of a restaurant that imposes an automatic 18% service charge for large parties and distributes that amount to waiters, bussers and kitchen staff, if the charge is added with no option for the customer to disregard or modify it, the amounts distributed to the workers from this service charge are not qualified tips.  

Importantly, workers can take the deduction only for qualified tips that are included on Form W-2, Form 1099-NEC, Form 1099-MISC, Form 1099-K, or reported by the worker on Form 4137.  Gig workers and other self-employed individuals can qualify for this deduction if their occupation is on the List of Occupations that Receive Tips and the other statutory and regulatory requirements are met.

The new law limits the deduction for self-employed individuals to the individual’s net income.

For more information about the tax benefits from the One, Big, Beautiful Bill, please see the provisions page on IRS.gov. 

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Issue Number:  IR-2026-48

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 Treasury, IRS issue proposed regulations on the new remittance transfer tax established under the One, Big, Beautiful Bill

IR-2026-48, April 10, 2026

WASHINGTON — The Department of the Treasury and the Internal Revenue Service today issued proposed regulations that would provide rules and definitions related to the new excise tax imposed on certain remittance transfers, also referred to as the remittance transfer tax, under the One, Big, Beautiful Bill.

Beginning Jan. 1, 2026, a 1% remittance transfer tax applies to remittances sent from the United States to recipients in foreign countries when the sender provides cash, a money order, a cashier’s check, or other similar physical instrument to the remittance transfer provider. The sender is liable for the tax, and remittance transfer providers are required to collect the remittance transfer tax from certain senders, make semimonthly deposits, and file quarterly returns with the IRS. If the remittance transfer provider does not collect the tax from the sender, the tax becomes a liability of the remittance transfer provider.

The proposed regulations clarify the application of the remittance transfer tax, including:

• specifying the amount on which the remittance transfer tax is imposed;
• determining the full scope of physical instruments that trigger the tax; and
• providing examples illustrating the application of these proposed definitions and rules.

Remittance transfer providers report the new remittance transfer tax on Form 720, Quarterly Federal Excise Tax Return, with the first semimonthly deposits due Jan. 29, 2026.  In October 2025, the IRS issued Notice 2025-55 providing limited penalty relief for remittance transfer providers who fail to deposit the correct amount of the remittance transfer tax as required during the first three quarters of 2026.

Treasury and IRS request comments from the public within 60 days to be made through Regulations.gov. Complete instructions on submitting comments can be found in the proposed regulations. Comments on the proposed regulations are due by June 12, 2026.

For more information, see One, Big, Beautiful Bill Provisions on IRS.gov.

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Issue Number:  IR-2026-47

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Last-minute filing tips, resources available to help taxpayers who still need to file

IR-2026-47, April 9, 2026

WASHINGTON — The Internal Revenue Service reminds last-minute tax filers that the April 15 tax deadline is next week. The IRS encourages those who still need to file to use free tools and resources on IRS.gov to file on time or request an extension.

From refund status and getting tax preparation assistance to researching tax law and finding answers to frequently asked questions, IRS.gov offers resources to help individuals and businesses meet the deadline.

For last-minute filers looking for free filing resources, IRS Free File remains an option for qualified taxpayers to file their return.

Taxpayers with questions about the new tax provisions in the One, Big, Beautiful Bill can find eligibility information and guidance on IRS.gov. The site also offers tools to help taxpayers understand how these changes could affect their tax return.

Key IRS.gov resources

• IRS.gov/ITA. The Interactive Tax Assistant asks a series of questions and provides answers on a variety of tax topics based on the taxpayer’s responses.
• Forms and Instructions. Find forms, instructions, and publications that reflect the latest tax changes, along with interactive links for additional help. This includes the new Schedule 1-A, Additional Deductions, used to claim tax deductions related to four major OBBB provisions.
• Publication 17, Your Federal Income Tax. This publication explains tax law to help ensure taxpayers pay only the tax they owe.

Get personalized account services and faster refunds

• IRS Individual Online Account. Access tax information 24/7 through a secure IRS Individual Online Account. Taxpayers can view tax account information and transcripts, interact with the IRS, and manage payments, refunds, and communications.
• Direct Deposit. The fastest way to receive a refund. The IRS is phasing out paper tax refund checks and encourages taxpayers to choose direct deposit.

Get an extension to file

Taxpayers who cannot file their return by April 15 should request an extension by that date to avoid a failure to file penalty. An approved extension gives taxpayers until Oct. 15 to submit their return. However, any tax owed is still due by April 15. An extension of time to file is not an extension of time to pay.  All taxpayers can also use IRS Free File to request an extension electronically.

Some taxpayers qualify for automatic extensions

• U.S. citizens and resident aliens abroad
• Members of the military on duty outside the United States and Puerto Rico. Those serving in combat zones have at least 180 days after they leave the combat zone to file returns and pay any taxes due. Details are available in Publication 3, Armed Forces’ Tax Guide.
• Taxpayers residing in a federally declared disaster area.

Taxpayers who do not qualify for an automatic extension can request one by the April 15 deadline. They should still pay as much as they can by the deadline to minimize interest and penalties.

Having trouble paying? IRS has options

Taxpayers who owe taxes have several payment options.

Those unable to pay in full by April 15 may qualify for online payment plans, including short- and long-term installment agreements. The IRS urges taxpayers to file their tax return and pay what they can, even if they cannot pay the full amount owed.

Interest and late-payment penalties will continue to accrue on unpaid balances after April 15. However, the failure to pay penalty is reduced by half while an installment agreement is in effect. More information is available on IRS.gov under About Form 9465, Installment Agreement Request.

Taxpayers can find these resources and more on the Let Us Help You section of IRS.gov, which provides quick access to filing assistance, refund information, payment options, and answers to common questions.

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