IRS Seeks Input on Credit Card Payment Reporting Rules
Published Date: 1/14/2026
Notice
Summary
The IRS wants your thoughts on how businesses report payments made through credit cards and third-party networks, like PayPal. This affects sellers and payment processors who handle these transactions. They’re asking for comments by March 16, 2026, to make sure the reporting rules are clear and not too tricky or costly.
No Economic Impacts Identified for this Document
Personalized for You
How does this regulation affect your finances?
Personalize government policy and PRIA will tell you what this federal register document means for your household, plus every other regulation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
Key Dates
Department and Agencies
Related Federal Register Documents
2026-11140, Federal Independent Dispute Resolution Operations
Starting soon, health plans and insurers must share clearer info when they pay or deny surprise medical bills. They’ll use special codes to explain these decisions, especially when dealing with folks they don’t have contracts with. This helps patients and providers understand bills better and speeds up fixing disputes, with no extra costs for most people.
2025-18278, Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
If you earn tips at work, these new rules show which jobs count as tip-earning and explain what counts as 'qualified tips' for tax deductions. The changes apply to tips received up to December 31, 2024, helping workers and employers know exactly what tips can lower their taxes. Get ready to keep better track of your tips and maybe save some money when tax time rolls around!
2025-02251, Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Hearing Cancellation
If you run an unincorporated organization, new rules are coming to help you skip some tricky partnership tax laws. These changes explain how to make that election properly, so you don’t get caught in confusing tax stuff. No extra fees or deadlines yet, but keep an eye out for updates to stay ahead!
2026-17123, Guidance on Eligible Investments for Trump Accounts
This document contains proposed regulations relating to Trump accounts. The proposed regulations would provide guidance regarding eligible investments, which are the only assets in which Trump account funds may be invested before the first day of the calendar year in which the account beneficiary attains age 18. The proposed regulations would affect account beneficiaries and trustees of Trump accounts.
2026-17133, Privacy Act of 1974; Matching Program
Pursuant to section 552a(e)(12) of the Privacy Act of 1974, as amended, and the Office of Management and Budget (OMB) Circular No. A- 108, Federal Agency Responsibilities for Review, Reporting, and Publication under the Privacy Act, notice is hereby given of the conduct of the Internal Revenue Service (IRS) Disclosure of Information to Federal, State and Local Agencies (DIFSLA) Computer Matching Program. The Louisiana Department of Health is modifying the Computer Matching Agreement to amend the programs administered, and the Louisiana Department of Children and Families will no longer participate in the DIFSLA Program.
2026-17019, Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property
This document contains proposed regulations under section 250 of the Internal Revenue Code (Code) that provide guidance on certain income of a domestic corporation that is excluded in the determination of deduction eligible income. This category of income consists of income and gain from the sale or other disposition of intangible property and any other property of a type that is subject to depreciation, amortization, or depletion. The proposed regulations would affect domestic corporations with foreign-derived deduction eligible income.
Previous / Next Documents
Previous: 2026-00507, Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Poly(styrene-divinylbenzene-ethylvinylbenzene), With Styrene Content of Greater than 50% (x=2.02x1017, y=2.98x1016, z=7.35x1015)
The IRS got a request to add a special chemical called Styrene-DVB-EVB (with over 50% styrene) to the list of substances that get a Superfund tax. This means companies dealing with this chemical might pay extra taxes if the change happens. People have until March 16, 2026, to share their thoughts or ask for a public hearing before any decision is made.
Next: 2026-00509, Notice of Realty Action: Noncompetitive (Direct) Sale of Public Land in Moffat County, CO
The Bureau of Land Management is selling 2.13 acres of public land in Moffat County, Colorado, to the county for at least $17,000. This sale fixes a long-standing mix-up where school buildings were built on federal land by mistake. If you want to share your thoughts, make sure to send comments by March 2, 2026!