The IRS rolled out a new mobile app on October 1, 2026, replacing IRS2Go with expanded account access for individual taxpayers. The same bulletin updated per diem rates for business travel, reminded employers about tax rules for paid family caregivers, and released several pieces of technical guidance affecting investment funds, farmland sales, and prior IRB bulletins.
New IRS Mobile App Replaces IRS2Go
The new IRS app is free and available through the Apple App Store and Google Play. It replaces IRS2Go and brings selected Individual Online Account features to mobile devices. Business Tax Account and Tax Pro Account remain available only through IRS.gov; the IRS has said it will add capabilities over time.
Through the app, taxpayers can:
- Check refund and amended-return status
- View available account balance information
- Make payments and review payment activity
- View select notices and letters
- Access available tax records and transcripts
- Manage certain profile and communication preferences
- Access an Identity Protection PIN (IP PIN)
The IRS warns taxpayers to be cautious of look-alike apps, fake advertisements, and unsolicited messages claiming to provide IRS account access. Verified download links are on IRS.gov.
Per Diem Rates Reset for October 1, 2026
Notice 2026-60 sets new special per diem rates effective October 1, 2026. These rates apply when businesses use per diem allowances to substantiate lodging, meal, and incidental expenses for employees traveling away from home, instead of tracking actual costs.
The notice covers three categories:
- The special transportation industry rate
- The rate for the incidental expenses only deduction
- The high-low substantiation method rates, with an updated list of high-cost localities
If your business reimburses employees for travel, or if you deduct travel expenses, any trips on or after October 1, 2026, should use the new Notice 2026-60 rates. Using the prior-year rates for post-October 1 travel creates a documentation gap that can surface during an audit. Your tax advisor can confirm which method applies to your travel patterns.
Paid Family Caregivers: Employee or Self-Employed?
The IRS reminded tax professionals that clients who pay family members to provide in-home care face specific tax obligations. The rules turn on whether the caregiver is treated as an employee or as someone providing services through their own business.
When a caregiver provides in-home services to an elderly or disabled person, the IRS generally treats the caregiver as an employee and the person receiving care as the employer. That makes the employer responsible for employment taxes. Even if employment taxes don’t apply in a given case, the employer is still required to report the caregiver’s compensation on Form W-2.
When a caregiver isn’t treated as an employee, the compensation may still be reportable income. If the caregiver operates a trade or business providing care services, self-employment tax applies.
This matters for owner-operators who pay family members for caregiving. Getting the classification wrong can trigger payroll tax obligations and penalties after the fact. If you’re in this situation, talk to a tax advisor about your reporting and withholding obligations before year-end.
Other Technical Guidance in This Issue
The October 1 bulletin also covered several items of interest to tax professionals and business owners:
- Farmland sale installment payments: Proposed regulations implement IRC Section 1062, which allows eligible taxpayers to spread the tax on qualifying farmland gains across four equal annual installments when selling to qualified farmers. Written comments are due November 30, 2026.
- Notice 2026-62: Describes novel investment fund strategies the IRS considers potentially inconsistent with proper application of federal tax rules. The notice requests public comments on the transactions described and similar arrangements.
- Revenue Ruling 2026-20: Addresses the tax treatment when a taxpayer transfers appreciated securities to a newly formed exchange-traded fund and some or all of those securities are then distributed to redeem shares held by another person.
- Notice 2026-58: Obsoletes 71 prior IRS Internal Revenue Bulletin guidance documents as part of deregulation efforts under Executive Order 14192. This continues a series of similar obsolescence notices.
What This Means for Your Business
The new IRS app adds a convenient mobile channel for checking refunds and making payments. It doesn’t replace the full IRS.gov account platform, and it doesn’t change your filing or compliance obligations. If you use it, download only from the verified links on IRS.gov, and treat any unsolicited messages about the app as a red flag.
The per diem rate update is the most immediately actionable item for businesses with employee travel. If you haven’t updated your travel reimbursement rates for the new fiscal year, do that now. The high-cost locality list changes each October and affects how the high-low method applies to specific cities.
The caregiver tax reminder is a good prompt to review any informal family arrangements before year-end. W-2 reporting requirements apply even when the amounts are below the employment tax threshold, and many families don’t realize that until they’re already behind.
BCA advises owner-operators and small businesses on employment tax classification, travel expense documentation, and IRS notice response. If any of these updates affect your situation, we can help you understand the rules and what to do next.
This article is for educational and informational purposes only. It does not constitute tax, legal, accounting, or financial advice, and it does not create a client relationship. Tax rules are complex and fact-specific. Consult a qualified tax advisor for guidance on your specific situation. Business Compliance Advisors is not a law firm.
Educational information only, not licensed legal, tax, or financial advice. We refer to and partner with licensed professionals when personalized advice is needed. Laws change; no warranty of accuracy or timeliness.
Sources
IRS e-News for Tax Professionals 2026-39 (October 1, 2026): https://content.govdelivery.com/accounts/USIRS/bulletins/42d430d