IRS Notice 2026-58: 71 Obsolete IRB Guidance Documents—What the Third Cleanup Means for Form 1099-K, Capitalization and Your Tax Checklists | YCL | YCL CPA
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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