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OB3 Banking Insights: Auto loan reporting — transitional relief to proposed regulations

02.27.2026 | Duration: 15:23

New rules inform operational priorities for bank tax operations

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We are excited to share the latest episode of KPMG’s In the Vault podcast: OB3 Banking Insights: Auto Loan Reporting — Transitional Relief to Proposed Regulations.

While the industry recently benefited from the transitional "breather" provided in October, the Treasury and IRS rang in the New Year by dropping Proposed Regulations on December 31. These new rules inform operational priorities for bank tax operations.

In this episode, Liz L’Hommedieu (Principal, B&CM Tax) and Kelli Wooten (Principal, IRW) dive into the technicalities of Section 6050AA, including:

  • The Rules: Moving beyond Notice 2025-57 into the new requirements from the proposed regulations.
  • The Data Gap: Why capturing VINs, makes, and models is an operational challenge for 2026.
  • Threshold Clarity: Breaking down the $600 of interest per-loan rule and what it means for reporting complexity.

Meet our podcast team

Image of Elizabeth B. L'Hommedieu
Elizabeth B. L'Hommedieu
Principal, Washington National Tax, KPMG US

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