The Internal Revenue Service will soon open its 2026 Compliance Assurance Process (CAP) program application period for large corporate taxpayers.
The application period will run from Sept. 3 to Oct. 31, 2025. Companies that are accepted into the program will be informed by the IRS in February 2026.
Firs launched as a pilot program in 2005, CAP enables large corporate taxpayers to obtain retail-time resolution of tax issues before federal returns are filed, rather than after-the-fact during an audit years later, ultimately saving companies time and resources.
The program is open to both publicly held and privately held C corporations with assets of at least $10 million or more, including foreign-owned companies. To be eligible to apply, companies must not be under investigation by, or in litigation with, any government agency that would limit IRS access to current tax records.
General program information and links to the 2026 application are available on the IRS’ CAP webpage. Updates regarding eligibility criteria for 2026 can be found here.
