Mr Short Dollar

08/31/2026

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08/27/2026

Are You Building Wealth or Financing an Image of Wealth?

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08/27/2026

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08/25/2026

Interest rates remain the same for the fourth quarter of 2026

IR-2026-98, Aug. 21, 2026

WASHINGTON — The Internal Revenue Service today announced that interest rates will remain the same for the calendar quarter beginning Oct. 1, 2026.

For individuals, the rate for overpayments and underpayments will be 7% per year, compounded daily. Here is a complete list of the new rates:

7% for overpayments (payments made in excess of the amount owed), 6% for corporations.
4.5% for the portion of a corporate overpayment exceeding $10,000.
7% for underpayments (taxes owed but not fully paid).
9% for large corporate underpayments.
Under the Internal Revenue Code, the rate of interest is determined on a quarterly basis. For taxpayers other than corporations, the overpayment and underpayment rate is the federal short-term rate plus 3 percentage points.

Generally, in the case of a corporation, the underpayment rate is the federal short-term rate plus 3 percentage points and the overpayment rate is the federal short-term rate plus 2 percentage points. The rate for large corporate underpayments is the federal short-term rate plus 5 percentage points. The rate on the portion of a corporate overpayment of tax exceeding $10,000 for a taxable period is the federal short-term rate plus one-half (0.5) of a percentage point.

The interest rates announced today are computed from the federal short-term rate determined during July 2026. See the revenue ruling for details.

Revenue Ruling 2026-15 announcing the rates of interest, is attached and will appear in Internal Revenue Bulletin 2026-36, dated Aug. 31, 2026.

08/25/2026

Information return e-file system transitioning to a new platform

IR-2026-99, Aug. 24, 2026

WASHINGTON — The Internal Revenue Service today reminded information return filers who currently use the Filing Information Returns Electronically (FIRE) system to prepare now for the system’s retirement and transition to the Information Returns Intake System (IRIS) before the 2027 filing season.

After the November maintenance window, filers will no longer be able to submit information returns through FIRE. Current FIRE users must transition to IRIS to file tax year 2026 information returns during the 2027 filing season.

Key dates to remember
Nov. 1, 2026: Last day to file test information returns through the FIRE Trading Partner Test System.
Nov. 9, 2026: Last day to make changes to the Information Returns (IR) Applications for Transmitter Control Codes (TCC).
Nov. 19, 2026, at 3 p.m. ET: Last day to file information returns through the FIRE system.
Transitioning to IRIS
IRIS is a modernized system that receives information returns through two channels: the IRIS Taxpayer Portal and IRIS Application to Application. IRIS became available in 2023 as part of a phased transition of forms from FIRE. Beginning in 2027, all forms previously supported by FIRE will be available through IRIS.

The IRIS Taxpayer Portal is a free, web-based filing system that allows filers to e-file up to 100 returns at a time. Filers can enter information manually or upload it using a CSV file. They can also download payee copies and maintain records of completed and filed forms.

Filers who use third-party software or develop their own software can use IRIS Application to Application to e-file larger volumes of information returns.

To prepare for the transition, filers should:

Complete an IRIS Application for TCC.
Review available guidance on E-file Information Returns with IRIS.
Subscribe to IRIS QuickAlerts for updates about system changes, maintenance, and working group meetings.
Register for IRIS Working Group meetings and review meeting materials.
IRIS Working Group meetings are held on the second Wednesday of each month. Participants must register each month to receive the meeting link. Meeting notifications are sent to IRIS QuickAlerts subscribers.

The IRS will provide additional information through IRIS QuickAlerts, IRIS Working Group meetings, and IRS.gov.

08/22/2026