The IRS continues to roll out drafts of some 2026 tax forms, including a draft of Form W-9, Request for Taxpayer Identification Number and Certification. Here’s a look at what’s new—and why it matters ...

Institutional investment managers that file Form 13F (each, an “Institutional Manager”) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), will be required to file their first ...

Of all the international information return obligations, the IRS Form 8938, Statement of Specified Foreign Financial Assets, is a relative newcomer. Enacted as part of the Hiring Incentives to Restore ...