The IRS has released final instructions for Form 4547, introducing Trump Accounts, a new IRA-type account created for children under 18. This form allows an authorized adult to open the account and, for eligible children, request a $1,000 pilot program contribution from the U.S. Treasury. These accounts follow special growth-period rules, separate contribution limits, and strict eligibility requirements. Contributions cannot begin before July 4, 2026, and online elections are expected to launch
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