IRS Drops 4-Part Guidance Bomb: CAMT, Clean Energy, Depreciation, RMDs

The IRS just dropped four pieces of major guidance in a single publication — and if you work in corporate tax, energy credits, depreciation, or retirement planning, you need to read this now.

Internal Revenue Bulletin 2026-11, published this morning (March 9), contains Notice 2026-7, Notice 2026-15, Notice 2026-16, and Announcement 2026-7 — covering everything from corporate alternative minimum tax (CAMT) rules to clean energy credit compliance, qualified production property depreciation, and required minimum distribution delays.

What Dropped

Notice 2026-7: CAMT Interim Guidance

If you have large corporate clients subject to the corporate alternative minimum tax, this is your new roadmap. The IRS issued interim guidance on adjusted financial statement income (AFSI) adjustments, rules for financially troubled companies, and anti-abuse provisions for certain covered asset transactions. Translation: CAMT just got more complex, and you need to update your client models immediately.

Notice 2026-15: Clean Energy Credits and Prohibited Foreign Entities

The IRS defined material assistance from a prohibited foreign entity for purposes of the 45X Advanced Manufacturing Production Credit, 45Y Clean Electricity Production Credit, and 48E Clean Electricity Investment Credit. If your clients claim clean energy credits and source materials or components internationally, this notice determines whether those credits survive IRS scrutiny.

Notice 2026-16: Special Depreciation for Qualified Production Property

This notice provides interim guidance on the special depreciation allowance under 168(n) for qualified production property — the 100% bonus depreciation election added by the One Big Beautiful Bill Act. Manufacturers need to know what qualifies, how to elect, and what happens if property use changes after the election.

Announcement 2026-7: RMD Regulations Delayed

Good news for retirement plan administrators: the effective date for new required minimum distribution regulations has been pushed back at least six months after final regulations publish. In the interim, taxpayers must apply a reasonable good-faith interpretation of the statutory provisions.

What This Means for CPAs

Four separate pieces of guidance dropping in one IRB is not normal. The IRS is clearly trying to clear its backlog before busy season hits peak chaos, but that means you are now juggling CAMT compliance updates, clean energy credit verification, depreciation elections, and RMD rule changes — all at once.

Corporate tax practitioners: update your CAMT worksheets immediately. Energy sector CPAs: if you have clients claiming clean energy credits, Notice 2026-15 is required reading. Manufacturing clients: Notice 2026-16 could unlock significant depreciation deductions. Retirement plan advisors: the RMD delay gives you time to adjust distribution calculations.

Bottom Line

The IRS just published a guidance package that touches four completely separate practice areas — corporate tax, energy credits, depreciation, and retirement plans. If any of those are on your desk, today's IRB 2026-11 just became required reading. All four notices are effective immediately.

The IRS just dropped four pieces of major guidance in a single publication — and if you work in corporate tax, energy credits, depreciation, or retirement planning, you need to read this now.

Internal Revenue Bulletin 2026-11, published this morning (March 9), contains Notice 2026-7, Notice 2026-15, Notice 2026-16, and Announcement 2026-7.