2026-13339Notice

IRS Seeks Feedback on Obscure Reserves Tax Rule

Published Date: 7/1/2026

Notice

Summary

The IRS wants your thoughts on how it collects info about 'Probable or Prospective Reserves Safe Harbor,' a rule that affects taxpayers dealing with certain tax elections. They’re checking if the process is clear, useful, and not too much work, aiming to keep things smooth and fair. If you have ideas or concerns, send them by August 31, 2026—this helps shape how much time and money folks spend on these forms.

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Key Dates

Published Date
Comments Due
7/1/2026
8/31/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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