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June 10, 2026

IRS holds hiring events in 6 cities after staff cuts

June 10, 2026

AICPA recommends improvements to CP53E notice process

June 10, 2026

IRS to merge tax practitioner offices despite AICPA opposition

June 2, 2026

IRS proposes increase in cost of estate tax closing letter

June 1, 2026

HSA inflation-adjusted maximum contribution amounts for 2027 announced

May 29, 2026

IRS appeals Kwong as advocate says refunds may be at stake

May 27, 2026

IRS to develop system to track missing payments, TIGTA says

May 26, 2026

IRS overtime rose 12% in 2025 while workforce dropped, TIGTA says

May 21, 2026

IRS stops billions in identity theft refunds but needs data earlier, report says

May 20, 2026

AICPA supports bills to limit BOI reporting to foreign-owned entities

May 20, 2026

Worried about that CP53E QR code? IRS updates FAQs

May 19, 2026

Final regs. modify reporting obligations for Form 8308, Part IV

May 15, 2026

AICPA submits nearly 200 recommendations for IRS guidance plan

May 14, 2026

Taxpayers advised they can ignore CP53E notice — after verifying error

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DIGITAL EDITION

DIGITAL EDITION

Access the digital issue

The Tax Adviser digital edition is an exclusive benefit for AICPA Tax Section members. Learn more about joining the Tax Section.

ESTATES, TRUSTS & GIFTS

Trust distributions: Timing, tax, and practical considerations

This article explains the basics of trust distributions, focusing on key concepts, relevant rules and elections, and planning choices that can help trustees manage taxes for both the trust and its beneficiaries.

INDIVIDUALS

Current developments in taxation of individuals: Part 3

This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending October 2025.