What This Means for You
- The IRS expanded its Tax Pro Account for tax-preparation businesses, issued guidance on new limits to certain clean energy tax credits, and urged taxpayers to use online tools during peak filing season.
- No new fees were announced; the updates are designed to reduce paperwork and streamline compliance.
- Tax Pro Account updates were announced February 9; energy credit guidance was issued February 12; filing season reminders were released February 13.
WASHINGTON, D.C. — Tax professionals, clean energy developers, and individual taxpayers will see new digital tools and updated federal guidance as the Internal Revenue Service rolls out technology upgrades and clarifies recent changes to energy tax credits.
The IRS announced February 9 that it has expanded its Tax Pro Account system to allow tax-preparation businesses — not just individual practitioners — to manage client authorizations and view taxpayer information digitally.
Tax Pro Account, launched in July 2021, provides secure online access for tax professionals to manage relationships with clients. The latest update adds business-level capabilities tied to the Centralized Authorization File, commonly known as the CAF system. The CAF is the IRS database that tracks which tax professionals are authorized to represent specific taxpayers.
Under the expansion, designated business representatives can manage which employees are authorized under the company’s CAF number, link the business CAF number to the company’s Employer Identification Number, view taxpayer information covered by active authorizations, and withdraw authorizations on behalf of the firm.
The update primarily affects tax-preparation companies and accounting firms that use business CAF numbers. Sole proprietors and businesses that do not use the CAF system are not impacted.
IRS CEO Frank J. Bisignano said the changes are intended to reduce paper submissions and expand digital self-service options for tax professionals serving large client bases.
Three days later, on February 12, the Treasury Department and IRS issued Notice 2026-15 providing guidance on new eligibility limits for certain clean energy tax credits.
The guidance addresses restrictions included in what federal officials refer to as the “One, Big, Beautiful Bill,” which amended Internal Revenue Code Sections 45Y and 48E — credits for clean electricity production and investment — and Section 45X, the advanced manufacturing production credit.
The notice outlines how taxpayers should determine whether electricity-producing facilities, energy storage systems, or eligible manufacturing components receive “material assistance” from a prohibited foreign entity, or PFE. A prohibited foreign entity is defined in federal law as certain foreign governments or organizations that trigger national security concerns.
If a project receives material assistance from a PFE, it may be ineligible for specific energy tax credits.
Notice 2026-15 states that Treasury and the IRS intend to propose formal regulations defining PFEs and establishing how taxpayers calculate what is known as the “material assistance cost ratio,” a formula used to determine whether foreign involvement exceeds allowable thresholds.
Until those regulations are finalized, taxpayers may rely on interim safe harbor provisions described in the notice. A safe harbor is a temporary compliance method that allows taxpayers to meet requirements using predefined calculations without risking penalties.
The guidance applies to clean energy facilities beginning construction after December 31, 2025, and to certain advanced manufacturing components sold in taxable years beginning after July 4, 2025. Treasury requested public comments within 45 days of publication.
On February 13, as the 2026 tax filing season got underway, the IRS also urged taxpayers to use online tools to avoid delays during Presidents Day week, historically one of the busiest call periods of the year.
The agency encouraged taxpayers to create an Individual Online Account on IRS.gov, where users can access tax records, view and approve authorizations, request an identity protection PIN, make payments, and manage payment plans.
The IRS also reminded taxpayers that filing electronically and choosing direct deposit remains the fastest way to receive refunds. The agency noted that it has begun transitioning toward fully electronic federal payments in accordance with Executive Order 14247, titled “Modernizing Payments To and From America’s Bank Account.”
Eligible taxpayers can use the IRS Free File program at no cost, while others may use Free File Fillable Forms regardless of income.
Taxpayers can check refund status using the “Where’s My Refund?” tool on IRS.gov, which updates once daily. The agency said most early filers claiming the Earned Income Tax Credit or Additional Child Tax Credit should see updated refund status information by February 21.
The series of announcements reflects a broader push by the IRS to expand digital services, clarify new tax law provisions, and manage increased demand during peak filing season.
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