SPEC Joint Partner Webcast from 2.3.2026 recording – Click Here
SPEC Joint Partner Webcast from 2.3.2026 recording – Click Here
The Field Site Visit and Remote Site Review Training is designed to help staff build the skills needed to conduct effective site visits and reviews, both in person and remotely. This recorded training walks through the review process, outlines expectations, and shares practical tips for preparing, engaging with sites, and documenting results. The session supports consistent, confident reviews and helps ensure staff are well-prepared to carry out site visit and remote review responsibilities.
2026 FSV/RSR Partner Training Recording – Click Here
The Earned Income Tax Credit (EITC) Symposium brings together tax professionals, community partners, and stakeholders to explore current developments, compliance challenges, and outreach strategies related to the EITC. This recorded session features expert insights and practical perspectives on improving program integrity while ensuring eligible taxpayers receive the credits they’ve earned. Whether you’re involved in policy, enforcement, or taxpayer assistance, this symposium offers valuable context and actionable takeaways to support effective EITC administration.
2026 EITC Symposium Recording – Click Here
In order to increase awareness and provide information to SPEC partners, on Tuesday, December 2nd , IRS SPEC hosted their monthly Employee and Partner Joint Webinar Session. The session was recorded, and we want to make sure it is available for our partners and volunteers who were unable to join. All partners and volunteers are invited to view the recording. If there are any questions or concerns, please reach out to your Relationship Manager and SPEC will address your concerns and provide answers to your questions.
In order to increase awareness and provide information to SPEC partners, on Wednesday, November 5th, IRS SPEC hosted their monthly Employee and Partner Joint Webinar Session. The session was recorded, and we want to make sure it is available for our partners and volunteers who were unable to join. All partners and volunteers are invited to view the recording. If there are any questions or concerns, please reach out to your Relationship Manager and SPEC will address your concerns and provide answers to your questions.
In preparation for the 2026 Filing Season, SPEC provided training on Intake/Interview and Quality Review. These are key components to ensuring that our VITA/TCE sites maintain the highest standards of quality and accuracy when preparing tax returns. The Intake/Interview and Quality Review Training is based on the Publication 5838, VITA/TCE Intake/Interview and Quality Review Handbook. If there are questions concerning intake, interview and quality review or Form 13614-C in reference to this training, they can be submitted to the SPEC Relationship Manager for your organization.
Joint SPEC Webinar – October 22, 2025 – CLICK HERE
In order to increase awareness and provide information to SPEC partners, on Tuesday, October 7th, IRS SPEC hosted their monthly Employee and Partner Joint Webinar Session. The session was recorded and we want to make sure it is available for our partners and volunteers who were unable to join. All partners and volunteers are invited to view recording. If there are any questions or concern, please reach out to your Relationship Manager and SPEC will address your concerns and provide answers to your questions. Note: The first five (5) minutes of the session was not recorded due to technical difficulties, we truly apologize for the inconvenience.
Joint SPEC Webinar – October 7, 2025 – CLICK HERE
This fact sheet provides answers to frequently asked questions (FAQs) related to § 45Z of the Internal Revenue Code.
These FAQs are being issued to provide general information to taxpayers and tax professionals as expeditiously as possible. Accordingly, these FAQs may not address any particular taxpayer’s specific facts and circumstances, and they may be updated or modified upon further review. Because these FAQs have not been published in the Internal Revenue Bulletin, they will not be relied on or used by the IRS to resolve a case. Similarly, if an FAQ turns out to be an inaccurate statement of the law as applied to a particular taxpayer’s case, the law will control the taxpayer’s tax liability. Nonetheless, a taxpayer who reasonably and in good faith relies on these FAQs will not be subject to a penalty that provides a reasonable cause standard for relief, including a negligence penalty or other accuracy-related penalty, to the extent that reliance results in an underpayment of tax. Any later updates or modifications to these FAQs will be dated to enable taxpayers to confirm the date on which any changes to the FAQs were made. Additionally, prior versions of these FAQs will be maintained on IRS.gov to ensure that taxpayers, who may have relied on a prior version, can locate that version if they later need to do so.
More information about reliance is available. These FAQs were announced in IR-2025-86.
1.Which energy credits and deductions are expiring under OBBB, and what are their new termination dates?
OBBB accelerated the termination of several energy credit and deduction provisions. The following incentives expire the soonest:
| Code Section | Section Title | Termination Date |
| 25C | Energy efficient home improvement credit | The credit will not be allowed for any property placed in service after December 31, 2025. |
| 25D | Residential clean energy credit | The credit will not be allowed for any expenditures made after December 31, 2025. |
| 25E | Previously-owned clean vehicles credit | The credit will not be allowed with respect to any vehicle acquired after September 30, 2025. |
| 30C | Alternative fuel vehicle refueling property credit | The credit will not be allowed for any property placed in service after June 30, 2026. |
| 30D | New clean vehicle credit | The credit will not be allowed for any vehicle acquired after September 30, 2025. |
| 45L | New energy efficient home credit | The credit will not be allowed for any qualified new energy efficient home acquired after June 30, 2026. |
| 45W | Qualified commercial clean vehicle credit | The credit will not be allowed for any vehicle acquired after September 30, 2025. |
| 179D | Energy efficient commercial buildings deduction | The deduction will not be allowed with respect to any property the construction of which begins after June 30, 2026. |