Issue Number:  2026-24

Inside This Issue

1. Registration sold out for the Chicago 2026 IRS Nationwide Tax Forum

2. Tax relief for taxpayers impacted by severe weather in Arizona and Montana

3. Did you know? Written Information Security Plans are essential

4. Technical guidance

1.  Registration sold out for the Chicago 2026 IRS Nationwide Tax Forum

The registration for the Tax Forum in Chicago is sold out, but tax professionals can still register for the Forum in New Orleans and other cities if they act quickly.

Tax professionals can also see the seminar schedule for each city. Near the top of the page, click on the city name to see its schedule.

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2.  Tax relief for taxpayers impacted by severe weather in Arizona and Montana

The IRS announced tax relief for individuals and businesses in:

• The San Carlos Apache Tribe affected by severe storms and flooding that occurred between Oct. 10, 2025 to Oct. 13, 2025;

• The Fort Peck Assiniboine and Sioux Tribes in northeastern Montana affected by a severe winter storm and straight-line winds that occurred between Dec. 17, 2025 and Dec.18, 2025; and

• The Crow Tribe of Montana in southcentral Montana affected by a severe winter storm and straight-line winds that occurred between Dec. 17, 2025, and Dec.19, 2025.

These taxpayers now have until Sept. 28, 2026, to file various federal individual and business tax returns and make tax payments.

Under the recently enacted Disaster Related Extension of Deadlines Act (H.R. 1491), the postponement of a federal tax return deadline due to a federally declared disaster is treated as an extension for purposes of calculating the limit on a tax refund. This legislation gives affected taxpayers additional time to claim a refund or credit.

The IRS automatically identifies taxpayers located in the covered disaster areas and applies filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster areas should call the IRS Special Services toll-free number at 866-562-5227 to request this tax relief. Tax professionals in the covered disaster areas who maintain records necessary to meet a filing or payment deadline for taxpayers located outside the disaster areas may contact the IRS Special Services. If the tax professional maintains the necessary records of ten or more clients, please see Bulk requests from practitioners for disaster relief for additional guidance.

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3.  Did you know? Written Information Security Plans are essential

A recent IRS Tax Tip reminds tax professionals that a Written Information Security Plan – or WISP – is an important tool for protecting clients' data, and it’s required by law. The IRS and the Security Summit partners have created an easy sample guide that tax pros can use when making their own WISP.

A WISP protects client information most effectively when tailored to the size, scope, complexity and sensitivity of the customer data the tax professional’s business handles. A WISP should focus on:

• Employee training and management;

• Information systems; and

• Detecting and managing system failures.

Tax professionals should regularly assess and maintain their WISP. Tax professionals should also create a data theft response plan and report any data breaches to IRS Stakeholder Liaison.

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4.  Technical guidance

The IRS recently published:

• The energy community bonus credit amounts or rates, the annual Statistical Area Category update, and the Coal Closure Category update;

• July 2026 applicable federal rates; and

• Updated weighted average interest rates, yield curves, and segment rates.

Energy community bonus credit amounts or rates, annual Statistical Area Category update, and Coal Closure Category update

Notice 2026-39 publishes information that tax professionals may use to determine whether their clients meet certain requirements under the Statistical Area Category or the Coal Closure Category as described in sections 3.03 and 3.04 of Notice 2023-29 for purposes of qualifying for energy community bonus credit amounts or rates under Section 45, 45Y, 48, and 48E of the Internal Revenue Code. This information is provided in Appendices 1, 2, and 3 of this notice. Appendix 1 of this notice addresses the Statistical Area Category, and Appendices 2 and 3 of this notice address the Coal Closure Category. This notice does not provide information addressing the Brownfield Category as described in section 3.02 of Notice 2023-29. None of the appendices provided for purposes of energy community bonus credit amounts or rates are applicable for purposes of qualifying for the advanced energy project credit determined under Section 48C.

July 2026 applicable federal rates

Revenue Ruling 2026-12 provides various prescribed rates for federal income tax purposes including the applicable federal interest rates, the adjusted applicable federal interest rates, the adjusted federal long-term rate, and the adjusted federal long-term tax-exempt rate. These rates are determined as prescribed by Section 1274.

The rates are published monthly for purposes of Sections 42, 382, 412, 642, 1288, 1274, 7520, 7872, and various other sections of the Internal Revenue Code.

Updated weighted average interest rates, yield curves, and segment rates

Notice 2026-38 sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2026 used under Section 417(e)(3)(D), the 24-month average segment rates applicable for June 2026, and the 30-year Treasury rates, as reflected by the application of Section 430(h)(2)(C)(iv).

Note: Notice 2026-39 will be in Internal Revenue Bulletin 2026-27, dated June 29, 2026. Revenue Ruling 2026-12 and Notice 2026-38 will be in IRB 2026-28, dated July 6, 2026.

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