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e-News for Tax Professionals August 22, 2025

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Issue Number:  2025-34

Inside This Issue


* IRS Nationwide Tax Forum: Register today Baltimore [ #First ]
* Treasury, IRS issue FAQs to address the accelerated termination of several energy provisions under OBBB [ #Second ]
* IRS asks for public input on free tax filing options to inform congressional report [ #Third ]
* August 26 Webinar: Determining an Individual’s Tax Residency Status [ #Fourth ]
* Technical Guidance [ #Fifth ] [ #Sixth ]
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*1.  IRS Nationwide Tax Forum: Register today Baltimore*

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Tax pros: There is still time to secure your spot at the IRS Nationwide Tax Forum in Baltimore, Sept. 9-11 [ [link removed] ]. The standard registration rate of $319 is available through Aug. 26.

The IRS Nationwide Tax Forum provides continuing education seminars, an expo hall with vendors that serve the tax professional community and many opportunities to connect with the IRS.

For more details and to register visit IRS Nationwide Tax Forum [ [link removed] ] today.

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*2.  Treasury, IRS issue FAQs to address the accelerated termination of several energy provisions under OBBB*

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The IRS this week issued frequently asked questions [ [link removed] ] regarding the modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, and 179D under the One, Big, Beautiful Bill (OBBB). The FAQs provide guidance on several energy credits and deductions that are expiring under OBBB and their termination dates.

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*3.  IRS asks for public input on free tax filing options to inform congressional report*

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The IRS invites the public to participate [ [link removed] ] in an anonymous feedback survey on tax preparation and filing options. The survey, which runs through Sept. 2, will inform a report to Congress on several key issues related to free tax filing options for the public.

Treasury and the IRS encourage taxpayers to share their perspectives. To participate, visit the Free Online Tax Preparation Feedback Survey [ [link removed] ].

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*4.  August 26 Webinar: Determining an Individual’s Tax Residency Status*

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Join the IRS for an upcoming webinar, Determining an Individual’s Tax Residency Status [ [link removed] ], scheduled for Tuesday, Aug. 26, at 1 p.m. ET. During the two-hour seminar, IRS presenters will:


* Explain the effect of residency status on U.S. taxation
* Differentiate residency status under U.S. immigration law versus U.S. tax law
* Determine an individual’s residency status for U.S. tax purposes
* Describe the special tax rules that apply to dual-status individuals
* Answer questions from the audience

Tax professionals can earn up to two CE credits. Visit the Upcoming Webinars [ [link removed] ] page on IRS.gov to see a complete list of webinars.

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*5.  Technical Guidance*

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Notice 2025-42 [ [link removed] ] provides guidance, consistent with Executive Order 14315, 90 FR 30821 (July 7, 2025), regarding when construction of an applicable wind facility or applicable solar facility (each as defined in section 2.02 of this notice) has begun for purposes of determining whether such facility is subject to credit termination provisions added to sections 45Y and 48E of the Internal Revenue Code (Code) by sections 70512 and 70513 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBBA). 

Notice 2025-43 [ [link removed] ] sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2025 used under section 417(e)(3)(D), the 24-month average segment rates applicable for August 2025, and the 30-year Treasury rates, as reflected by the application of section 430(h)(2)(C)(iv).

Notice 2025-44 [ [link removed] ] announces that Treasury and the IRS intend to issue proposed regulations withdrawing the disregarded payment loss (“DPL”) rules under section 1.1503(d)-1(d). 

Revenue Ruling 2025-17 [ [link removed] ] provides various prescribed rates for federal income tax purposes including the applicable federal interest rates, the adjusted applicable federal interest rates, the adjusted federal long-term rate, and the adjusted federal long-term tax-exempt rate.  

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