2026-13370Proposed RuleWallet

IRS Eyes Higher Reporting Bar and New Wagering Loss Rules

Published Date: 7/2/2026

Proposed Rule

Summary

The IRS is proposing to raise the dollar amount that triggers reporting payments to certain payees, making it easier for small businesses and payees. They’re also tweaking rules about how much gambling losses you can claim. A public hearing is set for July 17, 2026, so folks can share their thoughts before these changes might take effect.

Analyzed Economic Effects

2 provisions identified: 1 benefits, 0 costs, 1 mixed.

Higher Reporting Dollar Thresholds

The IRS proposes to increase the dollar amount that triggers information reporting for payments made in the course of a trade or business and to amend the related backup withholding rules. The proposed regulations were published April 17, 2026, and a public hearing is scheduled for July 17, 2026.

Extension and Change to Wagering Loss Limits

The proposed regulations include amendments to the rules that limit how wagering (gambling) losses are treated on tax returns, described as an extension and modification of that limitation. The proposed rule was published April 17, 2026, with a public hearing scheduled for July 17, 2026.

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Key Dates

Published Date
7/2/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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