On April 6, 2026, the Internal Revenue Service released News Release IR-2026-46, marking a significant milestone in the agency's ongoing service improvement efforts. For CPAs and EAs navigating the daily complexities of tax administration, the newly expanded Business Tax Account (BTA) platform promises a streamlined approach to managing clients' federal tax responsibilities. According to IRS Chief Executive Officer Frank J. Bisignano, this digital expansion is designed to reduce practitioner and taxpayer burden by eliminating the reliance on paper and phone interactions for routine tasks.

The most critical update for tax professionals is the addition of millions of eligible entities, particularly those categorized as "New" to the platform: partnerships, federal, state, and local governments, Indian tribal governments, and tax-exempt organizations. These newly eligible entities join sole proprietors, S corporations, and C corporations, which already had BTA access.

Here is a comprehensive breakdown of what is available for each entity type utilizing the BTA portal:

The "New" Entities

Partnerships (NEW) The portal is now open to business partnerships filing Form 1065. Access is bifurcated into two tiers:

Designated Official (Full Access): A general partner or a managing partner of an LLC can register for full access. This allows them to view the business profile, manage Designated Users, check balances, make federal tax deposits and balance due payments, view tax transcripts, obtain compliance reports, read select IRS notices, and manage Income Verification Service (IVES) third-party requests.
Individual Partner (Limited Access): Partners with an SSN or ITIN who receive a Schedule K-1 can access details for tax years 2012-2023. They can view a limited business profile, see total amounts owed, make balance due payments, and view tax transcripts.

Government Entities (NEW) Federal, state, and local government entities can now access the BTA.

Designated Official (Full Access): This role must be filled by an elected official, the Director of Taxation, or an appointed official. They receive comprehensive access to manage users, view balances, make federal tax deposits, download compliance certificates, view select notices, and authorize IVES transcript requests.

Tax-Exempt Organizations (NEW) The BTA is now a vital tool for tax-exempt organizations.

Designated Official (Full Access): An officer (e.g., President, CEO, CFO, Treasurer), a Board chairperson, or a trustee of a trust can register. They have full capabilities to manage the account profile, make federal deposits, view transcripts and notices, and manage IVES requests.

Indian Tribal Governments (NEW) Indian Tribal Governments also join the digital platform.

Designated Official (Full Access): A President, Tribal Leader, Chairperson, Governor, or key officer (CEO, CFO) can obtain full access to the account to manage federal tax responsibilities, view balances, make payments, and download compliance reports.

Existing Entities

Sole Proprietors Sole proprietors with an SSN or ITIN and an EIN who file Schedule C or Schedule F can register for full access to manage profiles, make tax deposits, and read notices. Crucially for practitioners, the Business Tax Account is not yet available for LLCs that file as sole proprietors using Schedule C or Schedule F.

S Corporations Entities filing Form 1120-S have a tiered access structure similar to partnerships.

Designated Official (Full Access): Officials must meet a strict three-prong test: they must be an officer or managing member, a current employee who received a W-2 for the most recent tax filing year, and be legally authorized to bind the entity. They receive full access to manage payments, compliance reports, notices, and IVES authorizations.
Individual Shareholder (Limited Access): Shareholders with an SSN/ITIN and a Schedule K-1 can access limited historical data spanning tax years 2006-2023, allowing them to view balances, make balance due payments, and view transcripts.

C Corporations Entities filing Form 1120 can access the BTA strictly through a Designated Official. The official must meet the exact same requirements as an S corporation official (officer/managing member, current W-2 employee, and authorized to legally bind the business) to gain full account access for making federal deposits, pulling compliance reports, and viewing IRS notices.

Single-Member LLCs Access for single-member LLCs is contingent upon their tax classification. If the LLC files Form 1120-S or Form 1065, individual shareholders or partners can register for limited access. Full access for Designated Officials of these specific LLCs is listed as "coming soon". As noted above, LLCs filing as sole proprietors (Schedule C or F) currently cannot use the platform.

Prepared with assistance from NotebookLM.