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What has Internal Revenue Service published in the Federal Register, and what is open for comment?

Internal Revenue Service published 900 Federal Register documents between Jan 02, 2024 and Oct 21, 2026; in 2026 so far 239 (24 final rules, 49 proposed rules, 166 notices). 30 documents from the last 120 days are still open for comment.

2026: 239 documentsOPEN FOR COMMENT: 30LAST: Oct 21, 2026

Cite: FACTANKER, https://factanker.com/federal-register/internal-revenue-service

What stands out

Internal Revenue Service published 900 Federal Register documents between Jan 02, 2024 and Oct 21, 2026; in 2026 so far 239 (24 final rules, 49 proposed rules, 166 notices). 30 documents from the last 120 days are still open for comment.

Documents per year

Each year has its own page with every document.

YearDocumentsFinal rulesProposedNoticesSignificantPublication days
202623924491664121
202530027362378127
2024361557023614160

Open for comment

Documents from the last 120 days whose comment period has not closed.

PublishedTypeDocumentComments closeEvidence
Aug 26, 2026Proposed RulePro Rata Share of Subpart F Income, Tested Income, or Tested Loss2026-10-26record →
Aug 25, 2026NoticeAgency Information Collection Activities; Comment Request on U.S. Individual Income Tax Returns and Related Forms, Schedules, Attachments, a2026-10-26record →
Aug 31, 2026NoticeAgency Information Collection Activities; Comment Request on Foreign Account Tax Compliance Act (FATCA) Registration2026-10-30record →
Sep 03, 2026NoticeAgency Information Collection Activities; Comment Request on Disclosure of Returns and Return Information by Other Agencies2026-11-02record →
Sep 03, 2026NoticeAgency Information Collection Activities: Comment Request on the Burden Related to the Fuel Tax Guidance and Related Third-Party Disclosure 2026-11-02record →
Sep 03, 2026NoticeAgency Information Collection Activities: Comment Request on the Burden Related to the Advance Notice of Rescission of Health Coverage2026-11-02record →
Sep 02, 2026NoticeAgency Information Collection Activities: Comment Request on Comment Request Relating to Penalty on Income Tax Return Preparers Who Understa2026-11-02record →
Sep 01, 2026NoticeAgency Information Collection Activities; Comment Request on Form 1098-E2026-11-02record →
Aug 14, 2026Proposed RuleForeign Currency Gain or Loss of Controlled Foreign Corporations2026-11-12record →
Sep 14, 2026NoticeAgency Information Collection Activities; Comment Request on U.S. Employment Tax Returns and Related Forms, Schedules, Attachments, and Publ2026-11-13record →
Sep 24, 2026NoticeAgency Information Collection Activities; Comment Request on Tax Return Preparer Complaint Process and Fraud or Misconduct Affidavit2026-11-23record →
Oct 15, 2026Proposed RulePremium Tax Credit2026-11-30record →
Sep 30, 2026Proposed RuleTrump Accounts2026-11-30record →
Oct 02, 2026NoticeAgency Information Collection Activities; Comment Request on Application to Participate in the IRS Acceptance Agent Program2026-12-01record →
Oct 02, 2026NoticeAgency Information Collection Activities; Comment Request on Discharge From or Subordination of Federal Lax Lien2026-12-01record →
Oct 02, 2026Proposed RuleFederal Scholarship Tax Credit2026-12-01record →
Oct 08, 2026NoticeAgency Information Collection Activities: Comment Request on the Burden Related to Prototype SEP and SIMPLE IRA Plan Approval2026-12-07record →
Oct 08, 2026NoticeAgency Information Collection Activities: Comment Request on the Burden Related to Excise Tax on Repurchase of Corporate Stock2026-12-07record →
Oct 07, 2026NoticeAgency Information Collection Activities; Comment Request on Trump Account Election(s)2026-12-07record →
Oct 07, 2026NoticeAgency Information Collection Activities; Comment Request on Time and Manner of Making Certain Elections Under the Technical and Miscellaneo2026-12-07record →
Oct 07, 2026NoticeAgency Information Collection Activities; Comment Request on Returns Regarding Payments of Interest2026-12-07record →
Oct 07, 2026NoticeAgency Information Collection Activities; Comment Request on Form 88812026-12-07record →
Oct 07, 2026NoticeAgency Information Collection Activities; Comment Request on Treasury Decision (TD) 8686, Requirements To Ensure Collection of Section 2056A2026-12-07record →
Oct 06, 2026NoticeAgency Information Collection Activities; Comment Request on Cognitive and Psychological Research Coordinated by Statistics of Income on Beh2026-12-07record →
Oct 09, 2026NoticeAgency Information Collection Activities; Comment Request on Consent To Extend the Time To Assess Tax Under Section 367-Gain Recognition Agr2026-12-08record →
Oct 15, 2026NoticeAgency Information Collection Activities; Comment Request on Guidance Under Section 529A: Qualified ABLE Programs.2026-12-14record →
Oct 14, 2026NoticeAgency Information Collection Activities; Comment Request on Application for United States Residency Certification2026-12-14record →
Oct 14, 2026NoticeAgency Information Collection Activities; Comment Request for Qualifying Advanced Energy Project Credit-Notice 2023-182026-12-14record →
Oct 13, 2026NoticeAgency Information Collection Activities; Comment Request Relating to Lien Agreement Notice of Election of and Agreement to Special Lien2026-12-14record →
Oct 21, 2026NoticeAgency Information Collection Activities; Requesting Comment on Qualified Contributions to a Scholarship Granting Organization Under Section2026-12-21record →

Latest documents

PublishedTypeDocumentEvidence
Oct 21, 2026NoticeAgency Information Collection Activities; Requesting Comment on Qualified Contributions to a Scholarship Granting Organization Under Sectionrecord →
Oct 21, 2026Proposed RuleGuidance Under Section 355 Concerning Device and Active Trade or Business; Partial Withdrawalrecord →
Oct 19, 2026RuleRegulations Regarding Payment of Tax by Commercially Acceptable Meansrecord →
Oct 16, 2026NoticeSenior Executive Service Performance Review Boardrecord →
Oct 16, 2026RuleNon-Applicability of Section 357(c) to Consolidated Groupsrecord →
Oct 15, 2026Proposed RulePremium Tax Creditrecord →
Oct 15, 2026NoticeAgency Information Collection Activities; Comment Request on Guidance Under Section 529A: Qualified ABLE Programs.record →
Oct 14, 2026NoticeAgency Information Collection Activities; Comment Request on Application for United States Residency Certificationrecord →
Oct 14, 2026NoticeAgency Information Collection Activities; Comment Request for Qualifying Advanced Energy Project Credit-Notice 2023-18record →
Oct 13, 2026NoticeAgency Information Collection Activities; Comment Request Relating to Lien Agreement Notice of Election of and Agreement to Special Lienrecord →
Oct 09, 2026NoticeAgency Information Collection Activities; Comment Request on Consent To Extend the Time To Assess Tax Under Section 367-Gain Recognition Agrrecord →
Oct 09, 2026Proposed RuleApplication of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundrecord →
Oct 08, 2026NoticeAgency Information Collection Activities: Comment Request on the Burden Related to Prototype SEP and SIMPLE IRA Plan Approvalrecord →
Oct 08, 2026NoticeAgency Information Collection Activities: Comment Request on the Burden Related to Excise Tax on Repurchase of Corporate Stockrecord →
Oct 07, 2026NoticeAgency Information Collection Activities; Comment Request on Trump Account Election(s)record →
Oct 07, 2026NoticeAgency Information Collection Activities; Comment Request on Time and Manner of Making Certain Elections Under the Technical and Miscellaneorecord →
Oct 07, 2026NoticeAgency Information Collection Activities; Comment Request on Returns Regarding Payments of Interestrecord →
Oct 07, 2026NoticeAgency Information Collection Activities; Comment Request on Form 8881record →
Oct 07, 2026NoticeAgency Information Collection Activities; Comment Request on Treasury Decision (TD) 8686, Requirements To Ensure Collection of Section 2056Arecord →
Oct 06, 2026NoticeAgency Information Collection Activities; Comment Request on Cognitive and Psychological Research Coordinated by Statistics of Income on Behrecord →
Oct 06, 2026RuleTransparency in Coveragerecord →
Oct 02, 2026NoticeAgency Information Collection Activities; Comment Request on Application to Participate in the IRS Acceptance Agent Programrecord →
Oct 02, 2026NoticeAgency Information Collection Activities; Comment Request on Discharge From or Subordination of Federal Lax Lienrecord →
Oct 02, 2026RuleFederal Scholarship Tax Creditrecord →
Oct 02, 2026Proposed RuleFederal Scholarship Tax Creditrecord →
Oct 01, 2026NoticeSuperfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Styrene Isoprene Block Copolymer; xrecord →
Sep 30, 2026Proposed RuleEmployer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs; Hearingrecord →
Sep 30, 2026RuleTrump Accountsrecord →
Sep 30, 2026Proposed RuleTrump Accountsrecord →
Sep 29, 2026Proposed RuleElection To Pay in Installments Tax on Gain From Certain Farmland Propertyrecord →

Method

Source: the Federal Register API (Office of the Federal Register, National Archives), every document since January 2024 with its type, agencies, publication date, effective date, comment deadline, dockets and CFR parts. One record per agency and publication day holds that day's documents; a document listed under two agencies counts for both, as the Register itself lists it. Counts are of documents, not pages. Links go to the official document on federalregister.gov. Updated daily after publication.

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