米国の移住・ビザ・税制ニュース 4件

IRS highlights partnership with UK tax authority’s new whistleblower program

IRS、英国税務当局の新しい内部告発者プログラムとのパートナーシップを強調

アメリカ国税庁（IRS）は、英国税務当局の新しい内部告発者プログラムとのパートナーシップを強調した。このプログラムは、IRSの内部告発者オフィスの専門知識を活用して迅速に立ち上げられた。IRSと英国税務当局は、国際的な税務違反を摘発し、国境を越えた税務遵守を強化するための取り組みを強化する。内部告発者は、税務当局が税務違反を摘発する上で重要な役割を果たす。 詳細

IRS announces new relief for eligible taxpayers affected by ongoing events in Israel: due dates for eligible returns and payments may be postponed to Sept. 30, 2027; additional relief may be available

IR-2026-116, Sept. 30, 2026 — The IRS announced today that due to the ongoing conflict in Israel, the agency is providing additional tax relief to affected individuals and businesses, postponing until Sept. 30, 2027, a wide range of deadlines for filing federal returns, making tax payments and performing other time-sensitive tax-related actions.

IRS announces extension of tax relief for farmers and ranchers affected by drought in 49 states, other regions

IR-2026-110, Sept. 15, 2026 — The Internal Revenue Service today issued guidance that provides an extension of tax relief for farmers and ranchers in most states and other regions who sold or exchanged livestock because of drought conditions.

Allocation and Apportionment of Deductions to Foreign Source Section 951A Category Income and Deduction Eligible Income

This document contains proposed regulations related to the allocation and apportionment of deductions to foreign source section 951A category income for foreign tax credit limitation purposes and for purposes of calculating deduction eligible income. The proposed regulations would affect taxpayers that operate in foreign countries through foreign corporations and domestic corporations that claim the deduction for foreign-derived deduction eligible income.