Plain-language notes on U.S. tax deadlines, IRS letters, cross-border reporting and running a small business, written by the CPAs who handle these questions every day.
From 2026-07-01 the EU dropped duty-free treatment for parcels under €150; on 2026-10-15 Google launched Universal Cart in the U.S. What U.S.-based cross-border sellers should check now: sales tax nexus, 1099-K reconciliation and import entries.
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IRS Notice 2026-58, published in IRB 2026-42 on October 13, 2026, obsoletes 71 older rulings, procedures, notices and announcements—including the Form 1099-K transition notices made moot by OBBBA §70432 and capitalization rulings now covered by final regulations. It adds no new filing duty for most taxpayers, but templates, memos and checklists citing obsolete guidance should be updated.
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Articles are general information, not tax or legal advice for your specific situation.
