IRS Completes 136 Guidance Items in Priority Plan
The IRS released a year-end update to its 2025-2026 Priority Guidance Plan, reporting 136 guidance items issued through September 30, 2026.
Updated on Nov. 3, 2026 in Taxes
The Internal Revenue Service released a year-end update to its 2025-2026 Priority Guidance Plan, reporting 136 guidance items released or published through September 30, 2026. The update adds 32 projects that were not part of the original plan of 105 priority projects.
Why it matters
The update shows how the IRS is prioritizing implementation of the One, Big, Beautiful Bill Act alongside deregulation, digital asset rules, and retirement plan changes. Taxpayers, employers, and tax professionals rely on these guidance items to understand how new law applies in practice.
The IRS reports 136 guidance items issued through September 30, 2026, against an original plan of 105 priority projects, with 32 additional projects added beyond that plan. The update does not state how many of the added projects have been completed or when the remaining items are expected.
The players
Internal Revenue Service
The IRS is the U.S. federal agency responsible for administering and enforcing the nation's tax laws, and it issues guidance that explains how tax provisions apply.
The details
The update identifies guidance on qualified tips and overtime compensation, Trump Accounts, research expenditures, international tax provisions, opportunity zones, digital assets, retirement plans, and tax administration. The original plan focused on implementing the One, Big, Beautiful Bill Act, deregulation and burden reduction, §501(c)(3) issues, Tribal tax issues, digital assets, and the SECURE 2.0 Act.
Timeline
September 30, 2026: Cutoff date for the 136 guidance items released or published.
November 3, 2026: Bloomberg Law reported on the IRS year-end update.
Roadmap
The 2025-2026 Priority Guidance Plan was built largely around implementing the One, Big, Beautiful Bill Act, and this update shows the IRS adding 32 projects beyond that original scope. The additions cover areas like digital assets and retirement plans that also appeared in the earlier SECURE 2.0 focus.
Guidance on qualified tips, overtime compensation, and Trump Accounts may affect how workers and families report income and plan savings. Tax filers should watch for guidance in their specific areas of income or retirement planning as the remaining projects are issued.
The takeaway
The IRS has issued a large share of its planned guidance but is still adding new projects, so the rules that apply to your situation may change over the year. Check guidance tied to your income sources and retirement accounts before making tax decisions.
Further reading
For broader context on how these rules affect filing, see the Taxes section.
Source note: This article includes information reported by Bloomberglaw.
