Tag: Tax and IRS News

Issue Number:  IR-2026-52

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If you need more time to file, request an extension

IR-2026-52, April 14, 2026

WASHINGTON — As the end of filing season approaches, the Internal Revenue Service reminds taxpayers they can get an extension to file their federal income tax return until Oct. 15, 2026, but they must request the extension by April 15, 2026, in order to avoid penalties.

An extension provides extra time to file, not additional time to pay. Taxes owed are still due by April 15. To avoid or minimize penalties and interest, taxpayers should estimate their total tax liability, subtract any payments already made, and pay the remaining balance by the deadline.

 Ways to request an extension to Oct. 15

• Use IRS Free File.  All individual filers can use IRS Free File guided software at IRS.gov to electronically request an extension at no cost.
• Use Free File Fillable Forms. Taxpayers can complete and submit Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, electronically, regardless of income.
• Pay online and select “extension.” Taxpayers who pay all or part of what they owe using IRS online payment options, including IRS Online Account, Direct Pay, or Electronic Federal Tax Payment System (if already registered), can select “extension” as the reason for the payment. This automatically generates an extension; no additional forms are required. Taxpayers should keep their confirmation number in their records.
• File Form 4868 by mail. Taxpayers can complete and mail Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, to the address listed in the form instructions.

Automatic extensions for certain taxpayers

Some taxpayers automatically receive additional time to file, even if they do not request an extension:

• Members of the military on duty outside the United States and Puerto Rico receive an automatic two-month extension to file, until June 15. However, tax payments are still due April 15 to avoid interest.
• Taxpayers serving in combat zones generally have at least 180 days after leaving the combat zone to file returns and pay any taxes due.
• U.S. citizens and resident aliens who live and work outside of the United States and Puerto Rico receive an automatic two-month extension of time to file, until June 15. Interest will still apply to payment received after April 15.
• Taxpayers in certain federally declared disaster areas may receive additional time to file and pay. Those eligible do not need to request an extension. Information on the most recent tax relief for disaster situations is available on IRS.gov.

Payment options

The IRS offers several options to make a payment and get the automatic filing extension:

• IRS Individual Online Account
• IRS Direct Pay
• Electronic Federal Tax Payment System
• Credit card, debit card, or digital wallet

More information

• Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
• Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad

• Tax information for members of the military provides general information for members of the U.S. Armed Forces and their families
• IRS Free File at IRS.gov/FreeFile
• Online payment options at IRS.gov/payments
• Disaster relief information at IRS.gov/disaster

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Issue Number:    IR-2026-51

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IRS hosting free webinar to share last-minute tips for the filing season

IR-2026-51, April 13, 2026

WASHINGTON — The Internal Revenue Service today announced it will be hosting a free 30-minute webinar for taxpayers and tax professionals to provide last-minute tips for filing season on Tuesday, April 14, at 1 p.m. Eastern time.

The IRS continues to work to ensure a successful filing season for America’s taxpayers and this webinar will offer information that last minute filers can use to file and pay on time. Highlights from the 2026 filing season, through April 3:

• The average refund amount is $3,462.
• About 98 percent of tax refunds have been issued electronically via direct deposit, out of a total of about 70 million refunds issued.
• Over 98 percent of returns were filed electronically, out of a total of about 100 million individual federal income tax returns.
• The average refund is up by more than 11 percent with total refunds now at about $242 billion.

Webinar for Taxpayers

There will be IRS experts providing details on multiple topics. Helping taxpayers is especially important this filing season to ensure they are aware of the taxpayer-favorable changes enacted last year as part of the One, Big, Beautiful Bill. American families are seeing major financial benefits, in the form of higher refunds, as a result of several signature provisions of this landmark legislation, including:

• No tax on tips
• No tax on overtime
• No tax on car loan interest
• A special tax deduction for seniors, and
• Permanent extension of several existing tax provisions that had been set to expire

The IRS encourages anyone who has not filed a federal tax return yet to electronically file and choose direct deposit if they are due a refund. IRS Free File is available to most taxpayers, but there are also other options like Volunteer Income Tax Assistance (VITA) and Tax Counseling for Elderly (TCE).

The IRS provides assistance to taxpayers through multiple channels: online, over the phone or in person. Taxpayer Assistance Centers remain open with extended hours through the end of this month. IRS.gov offers a wide range of resources.

Please be advised that a Continuing Education (CE) credit will not be offered for this webinar, as this session is designed to provide general informational guidance for the public.

Registration for Last-Minute Tips

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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

Inside This Issue

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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