Kworia News
Articles for United States
This hub covers e-invoicing and tax compliance requirements across the United States, where no single federal e-invoicing mandate exists but a patchwork of state-level sales-tax rules, IRS reporting obligations, and sector-specific requirements—particularly in federal procurement under FIPS and GSA standards—shapes how businesses must handle electronic documents. Readers find practical guidance on AP and AR automation, audit-trail requirements, and cross-border considerations.
The IRS launched its 2026 Nationwide Tax Forum Online on November 4, 2026, with 15 new seminars for tax professionals preparing for the 2027 filing season. The forum offers tiered pricing for continuing education credits and free audit access, covering topics like digital asset reporting, Circular 230 compliance, and the Working Families Tax Cuts Act.
All paid tax return preparers must renew their Preparer Tax Identification Numbers (PTINs) by December 31, 2026, to remain compliant for the 2027 filing season. The IRS offers online renewal in 15 minutes or mail renewal via Form W-12 in about six weeks, with an $18.75 nonrefundable fee.
The IRS has issued guidance urging all individual taxpayers to adopt proactive tax planning habits throughout the year to streamline the 2027 filing season. This advisory emphasizes four key pillars: withholding verification, organized record-keeping, use of digital tools, and personal data security.
The IRS has updated retirement plan compliance correction systems through Revenue Procedure 2026-34 (effective immediately for EPCRS) and Revenue Procedure 2026-33 (establishing new ICRS for IRAs, effective May 1, 2027). Plan administrators and custodians must review procedures, train staff, and prepare systems for these sweeping changes.
The IRS has set a mid-November 2026 deadline for taxpayers to enroll in the Identity Protection PIN program before its annual system blackout, affecting early 2027 filers.
Federal excise tax penalties on dyed diesel fuel used or sold for highway purposes are waived from October 1, 2026 through December 31, 2026. Enforcement activities are suspended, record-keeping requirements are waived, but state-level compliance obligations remain uneven across jurisdictions.
The IRS's 2026 Cybersecurity Awareness Month campaign emphasizes year-round cybersecurity practices for taxpayers and professionals, including scam recognition, reporting mechanisms, and identity-protection tools. The guidance references the newly effective FTC Safeguards Rule MFA requirement for tax professionals, which took effect on September 19, 2026.
The IRS has published Notice 2026-53 with updated guidance on Section 45Z Clean Fuels Production Tax Credit, excluding ILUC emissions from calculations and restricting eligible feedstocks to those produced in the U.S., Mexico, or Canada. The notice provides compliance flexibility for biofuel producers while final regulations remain under development.
The U.S. Treasury and IRS proposed regulations restricting four refundable tax credits to citizens, nationals, and qualified aliens under PRWORA. The proposal introduces new immigration-status verification and declaration requirements, representing a significant expansion of PRWORA into individual income tax credit administration.
The IRS 2026 Security Summit established mandatory multifactor authentication (MFA) for tax preparation firms under the FTC Safeguards Rule, effective September 19, 2026. This regulatory obligation shifts MFA from a best practice to a compliance requirement, with firms facing liability for non-compliance.
The IRS warning IR-2026-112 highlights fraudulent "Tribal Tax Credits" schemes targeting Indigenous communities, emphasizing that these credits are not authorized by federal law and claiming them can result in severe penalties.
The IRS's free Direct Pay tool allows individuals and businesses to make federal tax payments online without fees or third-party intermediaries. The tool supports same-day or advance scheduling up to 365 days, with transaction limits under $10 million, representing the agency's push toward digital tax modernization.
