This week we look at:

• Final Regulations for Catch-Up Contributions (TD 10033)

• Draft Schedule 1-A (Form 1040) for 2025

• Urgent Warnings of State Revenue Department Phishing Scams

• Tax Court Developments (Blomquist Holdings)

• Proposed Tax Administration Legislation

• New Deduction for Qualified Tips: An Overview of Proposed Treasury Regulation §1.224-1

An audio only version of this week’s broadcast can be streamed or downloaded below.

A PDF with this week’s articles on the updates can be downloaded via the link below:

2025-09-22 Current Federal Tax Developments