IRS Proposes New Rules For Investments Held In Trump Accounts

New IRS guidance would establish limits on how Trump Account funds may be invested while beneficiaries are minors, including restrictions involving fund structure, fees and investment strategy. One provision could have a particularly important impact on how these accounts are managed when families do not make an investment choice.

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Four Popular Tax Credits Could Soon Carry A New Refund Requirement

The Treasury Department and IRS have proposed an eligibility test affecting four widely used individual tax credits. The change would apply only when a credit produces money beyond the taxpayer’s federal income tax liability—and one filing detail could determine whether that additional amount is paid.

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Expanded Paid-Leave Tax Credit Gives Employers More Ways To Qualify

New IRS guidance explains how businesses can benefit from the permanently expanded federal tax credit for paid family and medical leave, including broader employee eligibility and a new insurance-premium option.

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IRS Introduces Automatic Penalty Relief For Taxpayers With Strong Filing Histories

A new IRS program will automatically prevent certain filing and payment penalties for taxpayers with a record of meeting their obligations—eliminating the need to request relief in many cases.

IRS Eyes Charitable Donation Abuse In New Audits, Tax Pros Say

The IRS is increasing audits of non-cash charitable donations, with tax professionals reporting greater scrutiny of asset valuations, appraisal requirements and technical filing rules as the agency broadens enforcement beyond conservation easements.