Internal Revenue Bulletin 2026-17 (PDF rendition): IRS Notices

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Bulletin No. 2026–17
April 20, 2026
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
ADMINISTRATIVE, INCOME TAX
Notice 2026-24, page 835.
Notice 2026-24 provides a waiver of the addition to tax under
section 6654 for underpayment of estimated income tax by
qualifying farmers and fishermen described in the notice.
Under the notice, the addition to tax is waived for such farm-
ers and fishermen who, by April 15, 2026, file a calendar-year
2025 federal income tax return and pay in full any tax reported
as due on the return.
INCOME TAX
Notice 2026-25, page 836.
Notice 2026-25 provides for adjustments to the limitation on
housing expenses for purposes of section 911 of the Inter-
nal Revenue Code for the 2026 tax year. These adjustments
are made on the basis of geographic differences in housing
costs relative to housing costs in the United States. If the lim-
itation on housing expenses is higher for the 2026 tax year
than the adjusted limitations on housing expenses provided
in Notice 2025-16, 2025-13 I.R.B. 1378, qualified taxpayers
may apply the adjusted limitations in this notice for the 2026
tax year to their 2025 tax year.
Finding Lists begin on page ii.

The IRS Mission
Provide America’s taxpayers top-quality service by helping
them understand and meet their tax responsibilities and
enforce the law with integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument
of the Commissioner of Internal Revenue for announcing offi-
cial rulings and procedures of the Internal Revenue Service
and for publishing Treasury Decisions, Executive Orders, Tax
Conventions, legislation, court decisions, and other items of
general interest. It is published weekly.
It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless other-
wise indicated. Procedures relating solely to matters of inter-
nal management are not published; however, statements of
internal practices and procedures that affect the rights and
duties of taxpayers are published.
Revenue rulings represent the conclusions of the Service
on the application of the law to the pivotal facts stated in
the revenue ruling. In those based on positions taken in rul-
ings to taxpayers or technical advice to Service field offices,
identifying details and information of a confidential nature are
deleted to prevent unwarranted invasions of privacy and to
comply with statutory requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions
of the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions and Other Related Items, and Subpart B,
Legislation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative
Rulings. Bank Secrecy Act Administrative Rulings are issued
by the Department of the Treasury’s Office of the Assistant
Secretary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
April 20, 2026 Bulletin No. 2026–17

Part III
Relief from Addition to
Tax for Underpayment of
Estimated Income Tax by
Individual Farmers and
Fishermen
Notice 2026-24
SECTION 1. PURPOSE
This notice provides a waiver of the
addition to tax under section 6654 of the
Internal Revenue Code (Code)
1
for under-
payment of estimated income tax by qual-
ifying farmers and fishermen described in
this notice.
SECTION 2. BACKGROUND
Generally, the Code requires taxpayers
to pay federal income taxes as they earn
income. To the extent these taxes are not
withheld from wages or other sources, a
taxpayer must pay estimated income tax
on a quarterly basis.
Section 6654 provides that, in the
case of an individual taxpayer, estimated
income tax is required to be paid in four
installments, each of which is 25 percent
of the required annual payment. With
some exceptions, section 6654(l) provides
that the provisions of section 6654 gener-
ally apply to certain trusts and estates.
An individual taxpayer who fails to
make a sufficient and timely payment
of estimated income tax generally is lia-
ble for an addition to tax under section
6654(a). However, special rules may
apply in the case of an individual taxpayer
who is a farmer or fisherman and satisfies
the requirements of section 6654(i) for a
taxable year (qualifying farmer or fisher-
man). Under section 6654(i)(1), a qual-
ifying farmer or fisherman has only one
required installment payment (instead of
four quarterly payments) due on January
15 of the year following the taxable year
if at least two-thirds of the taxpayer’s
total gross income was from farming or
fishing in either the taxable year or the
preceding taxable year. For a qualifying
farmer or fisherman who does not make
the required estimated tax installment
payment by January 15 of the year fol-
lowing the taxable year, section 6654(i)
(1)(D) provides that the taxpayer is not
subject to an addition to tax for failing to
pay estimated income tax if the taxpayer
files the return for the taxable year and
pays the full amount of tax reported on
the return by March 1 of the year follow-
ing the taxable year.
The Secretary of the Treasury or the
Secretary’s delegate is authorized under
section 6654(e)(3)(A) to waive the section
6654 addition to tax for an underpayment
of estimated tax in unusual circumstances
to the extent its imposition would be
against equity and good conscience.
The Department of the Treasury (Trea-
sury Department) and the Internal Reve-
nue Service (IRS) understand that, for the
calendar-year 2025 taxable year, some
qualifying farmers and fishermen may
have had difficulty preparing and electron-
ically filing complete federal income tax
returns that include Form 8995, Qualified
Business Income Deduction Simplified
Computation. The IRS corrected the 2025
Instructions for Form 8995 on January 27,
2026, including the line 11 computation
of taxable income before the qualified
business income deduction, and some tax-
payers and preparers reported that they
could not complete returns until February
23, 2026, when updated software became
available.
Form 8995 may be required to be
included in affected taxpayers’ federal
income tax returns for the calendar-year
2025 taxable year (calendar-year 2025
tax returns) by March 2, 2026 (the first
day after March 1 that is not a Saturday,
Sunday, or legal holiday), the deadline
that applies under sections 6654(i)(1)
(D) and 7503. Accordingly, the Treasury
Department and the IRS have determined
it is appropriate to waive certain penal-
ties for qualifying farmers and fishermen
due to these unusual circumstances if the
requirements set forth in section 3 of this
notice are satisfied.
SECTION 3. WAIVER OF
UNDERPAYMENT OF ESTIMATED
INCOME TAX
Under the authority granted by section
6654(e)(3)(A), the addition to tax under
section 6654 for failure to make an esti-
mated tax payment for the 2025 taxable
year is waived for any qualifying farmer
or fisherman who files a calendar-year
2025 tax return and pays in full any tax
due on the return by April 15, 2026. The
waiver will apply to any taxpayer who is
a qualifying farmer or fisherman for the
2025 taxable year and fulfills the condi-
tions stated in the previous sentence.
The waiver will apply automatically to
any taxpayer who qualifies for the waiver
and does not report an addition to tax
under section 6654 on the calendar-year
2025 tax return. Taxpayers who other-
wise satisfy the criteria for relief under
this notice, but already filed a return and
reported an addition to tax under section
6654, may request an abatement of the
addition to tax by filing Form 843, Claim
for Refund and Request for Abatement, in
accordance with the Instructions for Form
843 and as follows:
• Write “Request for Relief under
Notice 2026-24” at the top of Form
843.
• Check the top-of-form box for ‘Pen-
alty—Abatement or refund of a pen-
alty or addition to tax due to reason-
able cause or other reason allowed
under the law’.
• On line 3, show the dates of any pay-
ment of tax liability and addition to
tax under section 6654 for the tax
period involved.
• On line 4, check the box for ‘Income’.
• Enter “6654” on line 6.
• Check box c on line 7.
• On line 8, state why the taxpayer’s
circumstances satisfy the criteria for
relief under this notice. Generally,
this would include the status of the
1
Unless otherwise specified, all “section” references are to sections of the Code.
Bulletin No. 2026–17 835 April 20, 2026

taxpayer as a qualifying farmer or
fisherman, filing a calendar-year 2025
tax return, and paying in full any tax
due on the return by April 15, 2026.
A taxpayer eligible for relief under this
notice is not required to attach Form 2210-
F, Underpayment of Estimated Tax by
Farmers and Fishermen, solely to claim
the waiver provided by this notice.
SECTION 4. CONTACT
INFORMATION
The principal author of this notice is
Alexander Wu of the Office of the Associ-
ate Chief Counsel (Procedure and Admin-
istration). For further information, please
contact Mr. Wu at (202) 317-6845 (not a
toll-free number).
Determination of Housing
Cost Amounts Eligible for
Exclusion or Deduction for
2026
Notice 2026-25
SECTION 1. PURPOSE
This notice provides adjustments to the
limitation on housing expenses for pur-
poses of section 911 of the Internal Rev-
enue Code for specific locations for 2026.
These adjustments are based on geo-
graphic differences in housing costs rela-
tive to housing costs in the United States.
SECTION 2. BACKGROUND
Section 911 allows a qualified individ-
ual to elect to exclude from gross income
the foreign earned income and to exclude
or deduct the housing cost amount of such
individual.
The term “housing cost amount”
is generally the total of the housing
expenses for the taxable year minus
a base housing amount. See § 911(c)
(1). For this purpose, the base housing
amount for the taxable year is limited to
an amount that is tied to the maximum
foreign earned income exclusion amount
of the qualified individual, which is
$132,900 for 2026. See § 911(c)(1)(B).
Specifically, the base housing amount
is 16 percent of the maximum foreign
earned income exclusion amount (com-
puted on a daily basis), multiplied by the
number of days in the applicable period
that fall within the taxable year. Assum-
ing that the entire taxable year of a qual-
ified individual is within the applicable
period, the base housing amount for 2026
is $21,264 ($132,900 x .16).
Similarly, the housing expense
amount is also limited, based on a per-
centage of the maximum foreign earned
income exclusion amount. Specifically,
the limit on such housing expenses gen-
erally equals 30 percent of the maximum
foreign earned income exclusion amount
(computed on a daily basis), multiplied
by the number of days in the applicable
period for which the taxpayer is a qual-
ified individual. See § 911(c)(2)(A) and
(d)(1). Thus, under this general limita-
tion, a qualified individual whose entire
taxable year is within the applicable
period is limited to maximum housing
expenses of $39,870 ($132,900 x .30)
for 2026. However, section 911(c)(2)
(B) authorizes the Secretary to issue reg-
ulations or other guidance to adjust the
percentage under section 911(c)(2)(A)(i)
(which determines the limit on housing
expenses) based on geographic differ-
ences in housing costs relative to hous-
ing costs in the United States. Pursuant
to this authority, the Department of the
Treasury (Treasury Department) and the
Internal Revenue Service (IRS) have
published annual notices concerning the
limitation on the section 911 housing cost
amounts since the 2006 taxable year.
For more background on the foreign
housing exclusion, see https://www.irs.
gov/individuals/international-taxpayers/
foreign-housing-exclusion-or-deduction.
SECTION 3. TABLE OF ADJUSTED
HOUSING LIMITATIONS FOR 2026
The following table provides adjusted
limitations on housing expenses (in lieu
of the otherwise applicable limitation of
$39,870) for 2026. All amounts are in U.S.
dollars.
COUNTRYLOCATION(S)Limitation on Housing
Expenses (full year)
Limitation on Housing
Expenses (daily)
AngolaLuanda84,000230.14
Argentina Buenos Aires 56,500154.79
ArubaAll cities46,200126.58
AustraliaMelbourne40,600111.23
AustraliaSydney65,600179.73
AustraliaWollongong46,000123.06
Bahamas, The Nassau 49,700 136.16
Bahrain Bahrain 48,300 132.33
BelgiumBrussels42,900117.53
Bermuda Bermuda90,000246.58
Brazil Sao Paulo 56,600155.07
CanadaCalgary45,100123.56
April 20, 2026 836 Bulletin No. 2026–17

Bulletin No. 2026–17 837 April 20, 2026
COUNTRYLOCATION(S)Limitation on Housing
Expenses (full year)
Limitation on Housing
Expenses (daily)
Canada Montreal 52,000142.47
Canada Ottawa 50,800139.18
Canada Toronto 62,700171.78
Canada Vancouver 73,400201.10
Canada Victoria45,800125.48
Cayman IslandsGrand Cayman64,193175.87
China Beijing 69,000189.04
China Hong Kong 114,300313.15
China Shanghai 57,001156.17
Colombia Bogota 58,700160.82
Colombia All cities other than Bogota49,400135.34
CuracaoCuracao45,800125.48
Democratic Republic
of the Congo
Kinshasa42,000115.07
DenmarkCopenhagen43,704119.74
Dominican Republic Santo Domingo 45,500124.66
EstoniaTallinn46,600127.67
France Garches, Paris, Sevres, Suresnes, and
Versailles
73,600201.64
FranceLyon40,700111.51
Germany Berlin 44,100120.82
Germany Boeblingen, Ludwigsburg,
Nellingen, and Stuttgart
46,100126.30
GermanyBonn and Wahn42,000115.07
Germany Cologne56,200153.97
GermanyGarmisch-Partenkirchen and
Oberammergau
40,700111.51
GermanyGelnhausen and Hanau45,500124.66
GermanyIngolstadt and Munich51,500141.10
GermanyKaiserslautern, Landkreis,
Pirmasens, Sembach, and
Zweibrucken
48,100131.78
Germany Mainz and Wiesbaden50,400138.08
Guatemala Guatemala City 42,000115.07
GuineaConakry51,300140.55
Holy See, The Holy See, The 49,000134.25
India Mumbai 67,920186.08
India New Delhi56,124153.76
Ireland Dublin42,600116.71
IsraelBeer Sheva61,800169.32
IsraelJerusalem and West Bank49,000134.25
IsraelTel Aviv50,800139.18
Italy Genoa 41,800114.52
Italy La Spezia40,400110.68
Italy Milan 73,200200.55

April 20, 2026 838 Bulletin No. 2026–17
COUNTRYLOCATION(S)Limitation on Housing
Expenses (full year)
Limitation on Housing
Expenses (daily)
Italy Naples 50,300137.81
ItalyRome49,000134.25
Italy Vicenza 40,900112.05
Jamaica Kingston 41,200112.88
Japan Gifu, Komaki, and Nagoya74,300203.56
Japan Okinawa Prefecture 41,300113.15
JapanOsaka-Kobe90,664248.39
Japan Tokyo City67,300184.38
KazakhstanAlmaty48,000131.51
Kuwait Kuwait City 64,400176.44
KuwaitAll cities other than Kuwait City57,700158.08
Luxembourg Luxembourg 57,900158.63
Malaysia Kuala Lumpur 46,200126.58
Malta Malta55,100150.96
Mexico Mexico City47,900131.23
Netherlands Amsterdam and Schiphol52,900144.93
Netherlands The Hague58,400160.00
OmanMuscat41,300113.15
PolandKrakow54,900150.41
PolandWarsaw62,300170.68
Portugal Alverca and Lisbon44,800122.74
Qatar Doha 45,888125.72
RomaniaBucharest41,200112.88
Russia Moscow 108,000295.89
Russia Saint Petersburg60,000164.38
Saudi Arabia Riyadh 40,000109.59
Singapore Singapore86,700237.53
SloveniaLjubljana51,400140.82
South KoreaCamp Colbern and Camp Mercer54,200148.49
South KoreaK-16, Kimpo Airfield, Seoul, and
Suwon
44,300121.37
SpainBarcelona40,600111.23
SpainMadrid 59,700163.56
Switzerland Bern 82,200224.66
Switzerland Geneva 116,900320.27
Switzerland Zurich 67,218184.16
Taiwan Taipei 46,188126.54
TanzaniaDar Es Salaam44,000120.55
Thailand Bangkok 59,000161.64
Trinidad and TobagoPort of Spain54,500149.32
Ukraine Kiev 72,000197.26
United Arab Emirates Abu Dhabi 49,687136.13
United Arab Emirates Dubai 57,174156.64
United Kingdom Basingstoke41,099112.60

Bulletin No. 2026–17 839 April 20, 2026
COUNTRYLOCATION(S)Limitation on Housing
Expenses (full year)
Limitation on Housing
Expenses (daily)
United Kingdom Bath 41,000112.33
United Kingdom Bracknell, High Wycombe, and
Reading
62,100170.14
United Kingdom Caversham 73,800202.19
United Kingdom Cheltenham 54,300148.77
United Kingdom Croughton45,000123.29
United KingdomFarnborough54,700149.86
United Kingdom Gibraltar44,616122.24
United Kingdom Harrogate and Menwith Hill46,600127.67
United Kingdom London 68,600187.95
United Kingdom Loudwater57,400157.26
United Kingdom Surrey 48,402132.61
United Kingdom All cities* other than Aldermaston,
Belfast, Birmingham, Bristol,
Brough, Cambridge, Chelmsford,
Chicksands, Dunstable, Edinburgh,
Edzell, Fairford, Felixstowe,
Ft. Halstead, Glenrothes,
Gloucestershire, Greenham
Common, Hythe, Kemble,
Liverpool, Nottingham, Oxfordshire,
Plymouth, Portsmouth, Rochester,
Waterbeach, Welford, West Byfleet,
and Wiltshire, which are subject to
the generally applicable limitation
*Excluding those cities previously
listed
44,200121.10
Venezuela Caracas 57,000156.16
Vietnam Hanoi 46,800128.22
Vietnam Ho Chi Minh City42,000115.07
SECTION 4. OPTION TO APPLY 2026
ADJUSTED HOUSING LIMITATIONS
TO 2025 TAXABLE YEAR
For some locations, the limitation on
housing expenses provided in Section 3 of
this notice may be higher than the limita-
tion on housing expenses provided in the
“Table of Adjusted Limitations for 2025”
in Notice 2025-16, 2025-13 I.R.B. 1378.
A qualified individual incurring housing
expenses in such a location during 2025
may apply the adjusted limitation on
housing expenses provided in Section 3 of
this notice for 2026 in lieu of the amounts
provided in the “Table of Adjusted Lim-
itations for 2025” in Notice 2025-16 (and
as set forth in the Instructions to Form
2555, Foreign Earned Income, for 2025).
The Treasury Department and the IRS
anticipate that future annual notices pro-
viding adjustments to housing expense
limitations will make a similar option
available to qualified individuals that
incur housing expenses in the immedi-
ately preceding year. For example, when
adjusted housing expense limitations for
2027 are issued, it is expected that tax-
payers will be permitted to apply those
adjusted limitations to the 2026 taxable
year.
SECTION 5. EFFECT ON OTHER
DOCUMENTS
This notice supersedes Notice 2025-
16, 2025-13 I.R.B. 1378.
SECTION 6. EFFECTIVE DATE
This notice is effective for taxable
years beginning on or after January 1,
2026. However, as provided in section 4
of this notice, taxpayers may apply the
2026 adjusted housing expense limitations
contained in section 3 of this notice to the
taxable year beginning in 2025.
SECTION 7. DRAFTING
INFORMATION
The principal author of this notice is
Kate Y. Hwa of the Office of Associate
Chief Counsel (International). For further
information regarding this notice, contact
Ms. Hwa at (202) 317-5001 (not a toll-
free call).

Bulletin No. 2026–17 i April 20, 2026
Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the
effect:
Amplified describes a situation where
no change is being made in a prior pub-
lished position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus,
if an earlier ruling held that a principle
applied to A, and the new ruling holds that
the same principle also applies to B, the
earlier ruling is amplified. (Compare with
modified, below).
Clarified is used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confu-
sion. It is not used where a position in a
prior ruling is being changed.
Distinguished describes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modified is used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
with amplified and clarified, above).
Obsoleted describes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transactions.
This term is most commonly used in a ruling
that lists previously published rulings that
are obsoleted because of changes in laws or
regulations. A ruling may also be obsoleted
because the substance has been included in
regulations subsequently adopted.
Revoked describes situations where the
position in the previously published ruling
is not correct and the correct position is
being stated in a new ruling.
Superseded describes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a
period of time in separate rulings. If the
new ruling does more than restate the sub-
stance of a prior ruling, a combination of
terms is used. For example, modified and
superseded describes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is
self contained. In this case, the previously
published ruling is first modified and then,
as modified, is superseded.
Supplemented is used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rul-
ings in the series.
Suspended is used in rare situations
to show that the previous published rul-
ings will not be applied pending some
future action such as the issuance of new
or amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.
Abbreviations
The following abbreviations in current
use and formerly used will appear in
material published in the Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.
—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.

April 20, 2026 ii Bulletin No. 2026–17
Numerical Finding List
1
Bulletin 2026–17
Announcements:
2026-1, 2026-04 I.R.B. 402
2026-2, 2026-05 I.R.B. 447
2026-3, 2026-06 I.R.B. 518
2026-4, 2026-06 I.R.B. 533
2026-5, 2026-07 I.R.B. 540
2026-6, 2026-10 I.R.B. 634
2026-7, 2026-11 I.R.B. 697
2026-8, 2026-16 I.R.B. 813
Notices:
2026-2, 2026-02 I.R.B. 304
2026-3, 2026-02 I.R.B. 307
2026-5, 2026-02 I.R.B. 309
2026-6, 2026-02 I.R.B. 313
2026-1, 2026-04 I.R.B. 365
2026-8, 2026-04 I.R.B. 368
2026-10, 2026-04 I.R.B. 378
2026-11, 2026-06 I.R.B. 491
2026-12, 2026-06 I.R.B. 496
2026-13, 2026-06 I.R.B. 499
2026-9, 2026-07 I.R.B. 534
2026-7, 2026-11 I.R.B. 637
2026-14, 2026-11 I.R.B. 654
2026-15, 2026-11 I.R.B. 658
2026-16, 2026-11 I.R.B. 685
2026-17, 2026-12 I.R.B. 698
2026-4, 2026-13 I.R.B. \726
2026-19, 2026-15 I.R.B. \797
2026-20, 2026-15 I.R.B. \800
2026-22, 2026-15 I.R.B. \802
2026-23, 2026-15 I.R.B. \804
2026-24, 2026-17 I.R.B. \835
2026-25, 2026-17 I.R.B. \836
Proposed Regulations:
REG-101952-24, 2026-03 I.R.B. 345
REG-110519-25, 2026-03 I.R.B. 353
REG-132251-11; REG-134219-08,
2026-03 I.R.B. 358
REG-103430-24, 2026-05 I.R.B. 447
REG-112829-25, 2026-05 I.R.B. 452
REG-113515-25, 2026-05 I.R.B. 455
REG-121244-23, 2026-09 I.R.B. 579
REG-105064-25, 2026-13 I.R.B. 735
REG-108921-25, 2026-13 I.R.B. 756
REG-117002-25, 2026-13 I.R.B. 761
REG-117270-25, 2026-13 I.R.B. 772
REG-117298-21, 2026-14 I.R.B. 784
Revenue Procedures:
2026-1, 2026-01 I.R.B. 1
2026-2, 2026-01 I.R.B. 119
2026-3, 2026-01 I.R.B. 143
2026-4, 2026-01 I.R.B. 160
2026-5, 2026-01 I.R.B. 258
2026-6, 2026-02 I.R.B. 314
2026-7, 2026-02 I.R.B. 316
2026-8, 2026-04 I.R.B. 380
2026-9, 2026-04 I.R.B. 393
2026-10, 2026-04 I.R.B. 394
2026-12, 2026-07 I.R.B. 535
2026-13, 2026-09 I.R.B. 563
2026-11, 2026-12 I.R.B. 707
2026-15, 2026-13 I.R.B. 729
2026-16, 2026-13 I.R.B. 733
2026-17, 2026-15 I.R.B. 805
Revenue Rulings:
2026-1, 2026-02 I.R.B. 299
2026-2, 2026-03 I.R.B. 342
2026-3, 2026-06 I.R.B. 485
2026-4, 2026-06 I.R.B. 487
2026-5, 2026-08 I.R.B. 542
2026-6, 2026-11 I.R.B. 635
2026-7, 2026-15 I.R.B. 791
2026-8, 2026-16 I.R.B. 812
Treasury Decisions:
10042, 2026-03 I.R.B. 320
10041, 2026-04 I.R.B. 360
10039, 2026-05 I.R.B. 403
10040, 2026-05 I.R.B. 416
10043, 2026-15 I.R.B. 793
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2025–27 through 2025–52 is in Internal Revenue Bulletin
2024–52, dated December 22, 2024.

Bulletin No. 2026–17 iii April 20, 2026
Finding List of Current Actions on
Previously Published Items
1
Bulletin 2026–17
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2025–27 through 2025–52 is in Internal Revenue Bulletin
2024–52, dated December 22, 2024.

Internal Revenue Service
Washington, DC 20224
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