Are OBBBA implementation rules still being issued in 2026?
OBBBA was signed in 2025. By 2026, are all the regs and IRS guidance settled, or is implementation still rolling out?
Related Questions
Does the IRS have an official page tracking OBBBA provisions and updates for 2026?
What's the official IRS hub for tracking OBBBA implementation in 2026? I'm trying to monitor for updates.
What types of guidance can I rely on from the IRS?
The IRS provides various types of guidance to help taxpayers understand and comply with tax laws. However, not all guidance has the same level of authority. To ensure you're making informed decisions,...
Did the IRS confirm personal exemptions stay gone in 2026 under OBBBA?
TCJA eliminated personal exemptions, but with the sunset I wasn't sure for 2026. Did OBBBA make that elimination permanent, and is the IRS already operating under that?
Did the old TCJA individual tax rates snap back in 2026?
I read that TCJA provisions were sunsetting at the end of 2025. Did individual rates revert to pre-TCJA levels for 2026, or did OBBBA change that?
Did OBBBA raise the estate and gift tax exclusion amount for 2026?
I'm planning around U.S. estate exposure. Did OBBBA change the basic exclusion amount, and what's the 2026 number?
How long do I have to keep my foreign-owned LLC's records — is there a fixed number of years?
I want to clean up old files but I'm afraid of throwing out something the IRS will want. Is there a set retention period for section 6038A records, like seven years? My situation is messy because some...
How do the $25,000 + $25,000-per-30-day section 6038A penalties for failing to keep records actually work?
I understand the famous $25,000 Form 5472 penalty, but I'm fuzzy on how it stacks when the problem is recordkeeping rather than a missed form, and how the extra per-period penalty kicks in. Is failing...
Is the foreign-related-party BEAT bill in effect for 2026?
I saw H.R. 1911 mentioned — a bill to change BEAT treatment for sufficiently-taxed foreign payments. Is it law for 2026?
Did the IRS already release 2026 inflation adjustments reflecting OBBBA?
I'm doing 2026 planning. Are the IRS's published 2026 numbers (standard deduction, FEIE) already updated for OBBBA, or do I have to do the math myself?
Our transfer pricing issue repeats every year. Is an APA actually worth a six-figure fee, or is that only for giant multinationals?
We have the same related-party service and royalty issues every year, and each year the tax file feels like it is being rebuilt from scratch. Someone proposed an APA, but the user fees alone are high ...
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