Tax Loss Harvesting Crypto Assets Wash Sale Rule 2026

Tax Loss Harvesting Crypto Assets Wash Sale Rule 2026

The tax loss harvesting crypto assets wash sale rule is changing in 2026. For tax professionals, this represents a rare opportunity to package digital asset compliance as a high-value advisory service. The proposed PARITY Act would close the “fake-loss loophole” that has allowed crypto investors to sell at a loss and immediately repurchase, something stock investors cannot do. As the 30-day waiting period looms, your clients with Bitcoin, Ethereum, and altcoin portfolios need proactive guidance now. For a deeper dive into structuring tax loss harvesting strategies for digital assets, practitioners can tap dedicated Uncle Kam resources tailored to advisory work.

Table of Contents

• Key Takeaways
• What Is the PARITY Act and Why Does It Matter for 2026?
• How Does the Wash Sale Rule Apply to Crypto Under the PARITY Act?
• What Qualifies as “Substantially Identical” Digital Assets?
• When Should Your Clients Restructure Their Crypto Tax Loss Harvesting Strategy?
• What Documentation Requirements Will Tax Pros Need to Track?
• How Does the PARITY Act Affect Staking, Lending, and Stablecoin Activities?
• Uncle Kam in Action: How One CPA Turned Crypto Compliance Into a $180K Revenue Stream
• Next Steps
• Frequently Asked Questions
• Related Resources

 

 

Key Takeaways

• The PARITY Act would impose a 30-day waiting period before repurchasing digital assets sold at a loss, aligning crypto with stock wash sale rules under IRC § 1091.
• Introduced May 19, 2026, the legislation is pending passage but signals major enforcement changes for tax professionals managing crypto portfolios.
• Clients currently using immediate-rebuy strategies must unwind or restructure positions before any effective date to avoid disallowed losses.
• Tax pros can position this compliance shift as a premium advisory service, helping clients navigate staking deferrals, stablecoin treatment, and lending activities.
• The legislation also extends constructive sale rules under IRC § 1259 to prevent locking in gains without triggering taxable events.

What Is the PARITY Act and Why Does It Matter for 2026?

For years, cryptocurrency investors have enjoyed a tax advantage unavailable to stock traders. They could sell Bitcoin at a loss on Monday, buy it back Tuesday, and still claim the deduction. Stock investors face a 30-day waiting period under IRC § 1091 wash sale rules. The PARITY Act (H.R. 8899) aims to eliminate this disparity.

Introduced by Reps. Max Miller (R-OH) and Steven Horsford (D-NV), the bipartisan legislation addresses six major areas where current law leaves taxpayers and practitioners without reliable guidance. For tax advisory professionals, this represents a watershed moment. Clients who have been harvesting crypto losses aggressively will need immediate restructuring guidance.

Why Tax Professionals Need to Act Now

The PARITY Act is not yet law as of June 17, 2026. However, its introduction signals clear legislative intent. Tax professionals who position themselves as crypto compliance specialists now will capture advisory revenue before competitors recognize the opportunity. Moreover, the effective date upon enactment means clients have a limited window to restructure current positions.

Consider the typical scenario: A business owner holds $500,000 in cryptocurrency across Bitcoin, Ethereum, and altcoins. They have been harvesting losses quarterly by selling depreciated assets and immediately repurchasing. Under the PARITY Act, every one of those transactions would be disallowed. The tax liability could run into six figures.

The Six Major Areas the PARITY Act Addresses

While wash sale rules grab headlines, the PARITY Act tackles broader digital asset taxation:

• Wash sale and constructive sale rules: Extending IRC § 1091 and § 1259 to digital assets
• Staking and mining deferral: Election to defer rewards as ordinary income up to five years
• Stablecoin tax relief: Deemed-basis rule treating qualifying stablecoins within 1% of $1.00 as cash
• Digital asset lending: Extending IRC § 1058 securities-lending framework to crypto loans
• Charitable contributions: Two-track system distinguishing liquid from illiquid crypto donations
• Mark-to-market election: Allowing professional dealers and active traders to elect mark-to-market treatment

Each provision creates tax planning opportunities for advisors who understand the mechanics. The wash sale extension is merely the most visible change.

How Does the Wash Sale Rule Apply to Crypto Under the PARITY Act?

Under current law, cryptocurrency is treated as property under IRS Notice 2014-21. However, the wash sale rule under IRC § 1091 explicitly applies only to “stock or securities.” Digital assets fall outside this definition, creating the loophole the PARITY Act seeks to close.

The Mechanics of the 30-Day Window

If enacted, the wash sale rule extension would operate identically to stock rules. A taxpayer who sells cryptocurrency at a loss cannot claim the deduction if they:

• Purchase substantially identical digital assets within 30 days before the sale
• Purchase substantially identical digital assets within 30 days after the sale
• Enter into a contract or option to acquire substantially identical assets during the 61-day window

The disallowed loss isn’t lost forever. It gets added to the basis of the replacement asset, deferring the tax benefit rather than eliminating it. However, this changes the cash flow dynamics significantly for clients using tax loss harvesting as a liquidity strategy.

Real-World Scenario: Bitcoin Tax Loss Harvesting

Consider a client who purchased 10 Bitcoin at $60,000 each ($600,000 total) and the price drops to $45,000 ($450,000 total). Under current rules, they can:

1. Sell all 10 Bitcoin on December 15, 2026, recognizing a $150,000 capital loss
2. Immediately repurchase 10 Bitcoin at $45,000 on December 16, 2026
3. Claim the full $150,000 loss against 2026 capital gains or up to $3,000 against ordinary income
4. Maintain identical Bitcoin exposure with a new $45,000 per coin basis

Under the PARITY Act, the same transaction would be disallowed. The client would need to wait until at least January 15, 2027 (31 days) before repurchasing. During this window, they face price risk. If Bitcoin recovers to $50,000, the economic loss from waiting exceeds the tax benefit from the original harvest. When designing a crypto tax loss harvesting playbook, firms can model these tradeoffs explicitly for clients and show the value of strategy over one-off trades.

Table: Current Rules vs. PARITY Act Proposed Rules

Aspect	Current Crypto Rules (2026)	PARITY Act Proposed Rules
Immediate Repurchase	Allowed – Loss deductible	Prohibited – Loss disallowed
Waiting Period	None required	30 days before and after sale
Basis Adjustment	Not applicable	Disallowed loss added to replacement basis
IRC Section	Not covered by § 1091	Covered under extended § 1091
Documentation	Basic transaction records	61-day window tracking required

What Qualifies as “Substantially Identical” Digital Assets?

This is where tax advisory becomes art rather than science. For stocks, substantially identical means securities of the same company with identical rights. A share of Apple common stock is substantially identical to another share of Apple common stock. However, cryptocurrency presents unique challenges.

Likely IRS Interpretation Scenarios

Until the IRS publishes formal guidance, tax professionals must navigate gray areas. Here are the most probable interpretations:

Clearly Substantially Identical:

• Bitcoin sold on Coinbase and Bitcoin repurchased on Kraken
• Ethereum sold and immediately repurchased on the same exchange
• The exact same cryptocurrency regardless of exchange or wallet

Likely Not Substantially Identical:

• Bitcoin sold and Ethereum purchased (different protocols, use cases, networks)
• Ethereum sold and Cardano purchased (competing smart contract platforms with different architectures)
• Bitcoin sold and a diversified crypto index fund purchased

Gray Areas Requiring Professional Judgment:

• Bitcoin sold and wrapped Bitcoin (WBTC) purchased on Ethereum network
• Stablecoin USDC sold and competing stablecoin USDT purchased
• Layer 1 blockchain token sold and its Layer 2 scaling solution token purchased

For business owners and investors holding diverse crypto portfolios, the substantially identical standard creates planning flexibility. A disciplined rotation strategy across uncorrelated assets can maintain exposure while harvesting losses.

Strategic Asset Rotation Framework

Tax professionals can help clients develop compliant rotation strategies:

1. December 15: Sell depreciated Bitcoin position, recognizing loss
2. December 16: Purchase Ethereum to maintain crypto exposure
3. January 16: After 31-day window, optionally rotate back to Bitcoin if desired
4. Documentation: Maintain detailed records demonstrating different protocols and use cases

This approach preserves cryptocurrency exposure while complying with the wash sale rule extension. It requires sophisticated understanding of blockchain technology and asset correlation, exactly the expertise that justifies premium advisory fees.

When Should Your Clients Restructure Their Crypto Tax Loss Harvesting Strategy?

As of June 17, 2026, the PARITY Act is pending legislative action. However, tax professionals cannot afford to wait for passage before advising clients. The risk of retroactive application, combined with the complexity of unwinding existing positions, demands proactive planning.

The Restructuring Timeline

Tax analysts have noted it may be possible to reset basis or restructure positions before enactment. This creates a narrow planning window. Here’s the recommended approach:

Q2 2026 (Now through June 30):

• Audit all client crypto portfolios for wash sale exposure
• Identify positions with unrealized losses currently being harvested via immediate repurchase
• Document current basis and holding periods for all digital assets
• Calculate potential disallowed losses if PARITY Act passes retroactively

Q3 2026 (July through September):

• Develop asset rotation strategies using non-identical cryptocurrencies
• Implement 31-day waiting periods for any loss harvesting transactions
• Establish tracking systems for the 61-day wash sale window
• Educate clients on price risk during mandatory waiting periods

Q4 2026 (October through December):

• Execute final pre-enactment harvesting using compliant methodologies
• Prepare clients for potential 2027 implementation
• Monitor legislative progress and adjust strategies accordingly

Client Communication Script

Tax professionals need clear talking points when discussing this with clients. Here’s a recommended framework:

“The tax loss harvesting crypto assets wash sale rule is changing under proposed legislation. Currently, you can sell Bitcoin at a loss and immediately repurchase it. The PARITY Act would eliminate this strategy by imposing a 30-day waiting period, just like stocks. We need to restructure your approach now to avoid potential disallowed losses and penalties. I recommend scheduling a strategy session to review your portfolio and implement compliant alternatives.”

This positions you as the proactive expert while creating urgency for paid advisory engagements. The clients most likely to act are those with substantial crypto holdings and aggressive tax loss harvesting histories.

Table: Client Segmentation for Crypto Advisory Services

Client Segment	Portfolio Size	Wash Sale Risk	Advisory Fee Opportunity
Casual Holder	Under $50,000	Low	$500-$1,500 review
Active Investor	$50,000-$500,000	Moderate to High	$3,000-$8,000 planning
Sophisticated Trader	$500,000-$2M	High to Critical	$10,000-$25,000 comprehensive
Institutional/Ultra-HNW	Over $2M	Critical	$25,000+ ongoing advisory

What Documentation Requirements Will Tax Pros Need to Track?

 

 

Documentation becomes exponentially more complex under the PARITY Act. Unlike stocks, where brokers provide Form 1099-B with basis tracking, cryptocurrency exchanges offer inconsistent reporting. Tax professionals must build proprietary tracking systems or leverage specialized tax planning software to manage compliance.

Essential Documentation Elements

For each digital asset sale that generates a loss, maintain:

• Transaction date and time: Blockchain timestamp for the sale
• Asset identification: Specific cryptocurrency (Bitcoin, Ethereum, etc.) and quantity
• Sale proceeds: Fair market value in USD at transaction time
• Original basis: Purchase price and date for disposed assets
• 61-day window transactions: All purchases 30 days before and after the sale
• Substantially identical determination: Analysis of replacement asset characteristics
• Basis adjustments: Calculation of disallowed loss added to replacement asset basis

This level of detail requires systematic processes. Many tax professionals are building custom spreadsheets or partnering with crypto tax software providers to automate tracking.

The Form 1099-DA Challenge

The IRS has proposed Form 1099-DA for digital asset reporting by exchanges and brokers. However, implementation remains incomplete as of mid-2026. Tax professionals cannot rely on third-party reporting for wash sale compliance. This creates both a compliance burden and an advisory opportunity.

Clients who trade across multiple exchanges (Coinbase, Kraken, Binance, decentralized exchanges) generate fragmented transaction data. Consolidating this information, applying wash sale rules across platforms, and calculating adjusted basis positions requires sophisticated expertise, exactly what justifies premium advisory fees.

Staking and Mining Documentation Under PARITY Act

Beyond wash sales, the PARITY Act introduces a deferral election for staking and mining rewards. Taxpayers can elect to defer these rewards as ordinary income for up to five years or until the assets are sold or transferred. This requires meticulous tracking:

• Reward receipt dates with blockchain timestamps
• Fair market value at receipt in USD
• Deferral election documentation filed with return
• Five-year tracking of deferred amounts
• Disposition monitoring to trigger deferred income recognition

Clients running validator nodes or participating in DeFi staking protocols generate hundreds or thousands of micro-transactions annually. Manual tracking is impossible. Tax professionals who build systems to automate this process create defensible competitive moats.

How Does the PARITY Act Affect Staking, Lending, and Stablecoin Activities?

While wash sale rules dominate headlines, the broader PARITY Act provisions create significant planning opportunities for tax professionals serving clients with diverse digital asset activities.

Stablecoin Deemed-Basis Rule

Under current law, every stablecoin transaction generates a taxable event. A client who uses USDC to purchase Bitcoin must calculate gain or loss on the USDC disposal, even though the value barely fluctuates from $1.00. This creates absurd compliance burdens for high-volume traders.

The PARITY Act’s deemed-basis rule solves this. Regulated, dollar-pegged payment stablecoins meeting the GENIUS Act definition and acquired within 1% of $1.00 would be treated as cash. No tracking. No gain or loss calculation. No reporting for routine transactions.

Professional dealers and traders are explicitly excluded, meaning high-frequency trading firms still face full reporting. However, for typical investors using stablecoins as on-ramp/off-ramp mechanisms, this eliminates hundreds of meaningless transactions from tax returns.

Digital Asset Lending Treatment

The PARITY Act extends IRC § 1058 securities-lending framework to qualifying digital asset loans. This means lending cryptocurrency through DeFi protocols or centralized platforms like BlockFi would not trigger immediate taxable sales.

Under current ambiguous guidance, taxpayers face uncertainty about whether lending constitutes a disposition. The PARITY Act clarifies that qualifying loans do not trigger gain or loss recognition at loan origination, similar to stock lending in traditional finance.

However, interest received remains taxable as ordinary income. Tax professionals must distinguish between:

• The loan principal (not taxable under § 1058 extension)
• Interest earned on the loan (taxable as ordinary income)
• Return of principal when loan terminates (potential gain or loss if FMV changed)

Charitable Contribution Two-Track System

The PARITY Act distinguishes between liquid and illiquid cryptocurrency donations. Liquid assets like Bitcoin or Ethereum with high trading volume require no appraisal for deduction purposes. Illiquid or speculative tokens cap deductions at the charity’s actual sale proceeds.

This prevents inflated deduction claims on obscure altcoins with minimal liquidity. For tax professionals, it creates advisory opportunities around donation timing and asset selection. Clients planning charitable giving should contribute highly appreciated liquid crypto rather than illiquid tokens with uncertain valuations.

Table: PARITY Act Provisions Summary for Tax Professionals

Provision	Current Treatment	PARITY Act Change	Advisory Opportunity
Wash Sales	Not applicable to crypto	30-day rule under § 1091	Restructure loss harvesting strategies
Staking Rewards	Immediate income recognition	Optional 5-year deferral	Deferral election planning and tracking
Stablecoins	Each use triggers gain/loss	Deemed cash treatment	Simplified compliance for routine transactions
Lending	Ambiguous disposition treatment	§ 1058 non-taxable loan	DeFi yield strategy tax optimization
Charitable Gifts	Inconsistent appraisal rules	Two-track liquid/illiquid system	Asset selection for donation timing

Uncle Kam in Action: How One CPA Turned Crypto Compliance Into a $180K Revenue Stream

Client Snapshot: Sarah is a CPA running a solo practice in a tech-heavy metropolitan area. She noticed several business owner clients mentioning cryptocurrency investments but felt unequipped to advise them.

The Challenge: When the PARITY Act was introduced in May 2026, Sarah realized her clients faced massive wash sale exposure. One software entrepreneur alone had been harvesting Bitcoin losses monthly using immediate repurchase. His total disallowed losses could exceed $400,000 under the new rules.

The Uncle Kam Solution: Sarah leveraged Uncle Kam’s tax advisory operating system to position crypto compliance as a premium service. The platform’s entity-aware architecture allowed her to model wash sale scenarios across her clients’ 1040s and business returns simultaneously. Using the MERNA framework, she identified not just wash sale exposure but also opportunities in staking deferrals, stablecoin simplification, and charitable giving strategies.

She packaged a comprehensive “PARITY Act Compliance Audit” at $5,000 per client, targeting her 18 business owners with known crypto holdings. The deliverable included:

• Complete portfolio audit identifying wash sale violations
• Restructured loss harvesting strategy using asset rotation
• 61-day tracking system implementation
• Staking deferral election analysis where applicable
• Quarterly monitoring service at $1,500 per quarter

The Results:

• Initial Audit Revenue: 14 of 18 clients purchased the compliance audit ($70,000 total)
• Quarterly Monitoring: 12 clients signed for ongoing service ($72,000 annualized)
• Client Tax Savings: Average $43,000 in avoided disallowed losses per client
• ROI: Clients paid $5,000 and saved $43,000, 8.6x first-year return
• Sarah’s Revenue Growth: $142,000 in new advisory revenue in 2026, with recurring quarterly model generating predictable cash flow

The referral effect was powerful. Sarah’s software entrepreneur client referred three other tech founders. By year-end, her crypto advisory practice had generated $180,000 in revenue from a standing start. More importantly, she converted transactional tax prep relationships into high-value advisory partnerships grounded in structured crypto tax loss harvesting strategy design.

Uncle Kam gave Sarah the tools and confidence to package crypto compliance as a premium service. The PARITY Act is not a threat, it is one of the biggest advisory opportunities in a decade. Clients are searching for guidance, and many firms still have no repeatable system for this work. Practitioners who move first can anchor the market in their geography or niche.

Next Steps

The tax loss harvesting crypto assets wash sale rule creates immediate action items for tax professionals. Here’s a concise roadmap:

1. Audit Your Client Base: Identify which clients hold cryptocurrency and assess their wash sale exposure using current transaction histories.
2. Develop Service Packages: Create tiered offerings, basic compliance review, comprehensive restructuring, and ongoing quarterly monitoring, with clear pricing.
3. Implement Tracking Systems: Build or acquire software to manage the 61-day wash sale window, staking deferrals, and basis adjustments across multiple exchanges.
4. Educate the Team: The PARITY Act covers six complex areas. Understanding staking, lending, and stablecoin treatment positions a firm as a specialist rather than a generalist.
5. Leverage Technology: Explore tax advisory platforms that integrate crypto compliance with entity structuring and multi-scenario modeling.
6. Market Proactively: Do not wait for inbound questions. Send targeted communications explaining the PARITY Act and offering complimentary 30-minute strategy calls as a bridge into paid engagements.

Frequently Asked Questions

Does the wash sale rule currently apply to cryptocurrency in 2026?

No, as of June 2026, the wash sale rule under IRC § 1091 does not apply to cryptocurrency. The rule explicitly covers only “stock or securities,” and digital assets are classified as property under IRS Notice 2014-21. However, the proposed PARITY Act would change this by extending wash sale rules to all digital assets. Until the legislation passes, crypto investors can legally sell at a loss and immediately repurchase without disallowance. Tax professionals should advise clients to restructure strategies now in anticipation of legislative changes.

What is the PARITY Act’s expected effective date for 2026?

The PARITY Act was introduced May 19, 2026, but has not yet been enacted as of mid-June. The bill does not specify a delayed effective date, suggesting it would take effect upon passage. This creates urgency for tax professionals and clients to restructure positions before enactment. Some tax analysts suggest the effective date could be as early as July 2026 if Congress fast-tracks the legislation. Practitioners should monitor legislative progress closely and prepare clients for potentially rapid implementation.

How should tax professionals document crypto transactions for wash sale compliance?

Documentation must cover the full 61-day window (30 days before and after each loss sale). For every transaction, maintain blockchain timestamps, asset identification, sale proceeds in USD, original basis, and all purchases during the window. Track whether replacement assets are substantially identical to disposed assets. Calculate disallowed losses and basis adjustments for replacement positions. Many tax professionals are building custom tracking spreadsheets or partnering with crypto tax software providers. The lack of consistent exchange reporting makes professional documentation systems essential for audit defense.

What qualifies as a substantially identical digital asset under the PARITY Act?

The PARITY Act does not define substantially identical for crypto, leaving interpretation to IRS guidance. Applying securities law precedent, Bitcoin sold and repurchased would clearly qualify. Bitcoin and Ethereum likely would not, as they operate on different protocols with different use cases. Gray areas include wrapped tokens (Bitcoin vs. WBTC), competing stablecoins (USDC vs. USDT), and layer 1 vs. layer 2 tokens. Tax professionals should document economic differences between rotated assets and apply conservative interpretations until formal IRS guidance emerges. Asset rotation strategies work best with clearly differentiated cryptocurrencies.

Can clients defer staking rewards under the PARITY Act?

Yes, the PARITY Act allows taxpayers to elect deferral of staking and mining rewards as ordinary income for up to five years or until assets are sold or transferred. This addresses the phantom income problem where rewards are taxed immediately despite illiquidity. The election requires careful tracking of receipt dates, fair market values, and dispositions within the five-year window. Clients running validator nodes or participating in DeFi staking can significantly improve cash flow by deferring income recognition. Tax professionals must implement systems to monitor deferred amounts and trigger recognition events.

How does the stablecoin deemed-basis rule work in the PARITY Act?

Regulated, dollar-pegged payment stablecoins meeting the GENIUS Act definition and acquired within 1% of $1.00 are treated as cash. This eliminates gain or loss tracking for routine stablecoin transactions. Professional dealers and traders are excluded and must continue full reporting. For typical investors using USDC or USDT as on-ramp mechanisms, this dramatically simplifies compliance. Tax professionals should help clients identify qualifying stablecoins versus non-qualifying tokens to optimize reporting burden.

What happens if clients continue immediate-rebuy strategies after the PARITY Act passes?

Any wash sale transactions after the effective date would face loss disallowance under IRC § 1091 as extended. The disallowed loss gets added to the basis of replacement assets, deferring rather than eliminating the tax benefit. However, this creates adverse cash flow consequences and potential audit exposure if clients fail to properly track basis adjustments. Tax professionals must communicate urgency clearly. Clients who continue current practices after enactment face both compliance violations and potential penalties for negligence or substantial understatement of income if they claim disallowed losses.

Does the PARITY Act affect crypto lending and DeFi activities?

Yes, the PARITY Act extends IRC § 1058 securities-lending framework to qualifying digital asset loans. This means lending cryptocurrency through DeFi protocols or centralized platforms would not trigger taxable dispositions at loan origination. Interest received remains taxable as ordinary income. When the loan terminates and principal returns, taxpayers recognize gain or loss if fair market value changed. This provides much-needed clarity for clients participating in yield farming, liquidity provision, and crypto lending. Tax professionals can now structure DeFi strategies with greater certainty about tax treatment.

How can tax professionals package crypto compliance as an advisory service?

Position the PARITY Act as a risk management issue requiring immediate action. Develop tiered service packages, basic compliance audit ($3,000-$5,000), comprehensive restructuring ($8,000-$15,000), and ongoing quarterly monitoring ($1,500-$3,000 per quarter). Focus on measurable client outcomes, avoided disallowed losses, optimized deferral elections, simplified stablecoin reporting. Use case studies showing strong ROI to justify premium pricing. Leverage technology platforms with unlimited assessments to prove value before engagement. Market proactively to business owners and high-net-worth clients with known crypto holdings rather than waiting for inbound requests.

Related Resources

• Tax Advisory Services: Build a Premium Practice
• The MERNA Method: Strategic Tax Planning Framework
• Tax Strategy Blog: Latest Insights for Professionals
• Comprehensive Tax Guides and Resources
• About Uncle Kam: Tax Advisory Operating System

Turn Crypto Wash Sale Chaos Into a Repeatable Advisory Line

Most firms will experience the PARITY Act as a documentation headache. A smaller group will treat it as the catalyst for building a dedicated digital asset advisory line with packaged services, clear pricing, and systematized delivery. Uncle Kam is built for that second group. The platform combines an AI-driven tax brain, 300+ strategies including crypto tax loss harvesting playbooks, and a marketplace that routes high-value business owners to certified pros.

Learn how the Uncle Kam marketplace helps tax pros transition to advisory, with MERNA certification, unlimited free tax assessments, and done-for-you client deliverables: Learn how the Uncle Kam marketplace helps tax pros transition to advisory.

For firms ready to launch or scale a crypto-focused advisory line in the next 90 days, a customized game plan is available. Map out pricing, packaging, workflow, and client acquisition in one call with a growth strategist: Book a Free Strategy Session to see where crypto wash sale planning fits inside a larger year-round advisory model.

Last updated: June, 2026

This information is current as of 6/17/2026. Tax laws change frequently. Verify updates with the IRS or relevant tax authorities if reading this later.