Skip to main content

Draft tax forms

 

Draft versions of tax forms, instructions, and publications. Do not file draft forms and do not rely on information in draft instructions or publications.

If a PDF file won't open, try downloading the file to your device and opening it using Adobe Acrobat. View more information about Using IRS Forms, Instructions, Publications and Other Item Files.

Click on a column heading to sort the list by the contents of that column.

  1. Enter a term in the Find box
  2. Click the Search button
Find Help
Product Number Title Revision Date Posted Date
Instruction 8804, 8805 and 8813 Instructions for Forms 8804, 8805, and 8813 Jan 2026 12/04/2025
Instruction 1040-NR Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return 2025 12/04/2025
Instruction 8824 Instructions for Form 8824, Like-Kind Exchanges 2025 12/04/2025
Form 637 Application for Registration (For Certain Excise Tax Activities) Dec 2025 12/04/2025
Instruction 1120-X Instruction for Form 1120-X, Amended U.S. Corporation Income Tax Return Dec 2025 12/04/2025
Instruction 1040 (Schedule A) Instructions for Schedule A (From 1040), Itemized Deductions 2025 12/01/2025
Instruction 5310-A Instructions for Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business Dec 2025 12/01/2025
Form 6627 Environmental Taxes Jan 2026 12/01/2025
Instruction 8582 Instructions for Form 8582, Passive Activity Loss Limitations 2025 11/28/2025
Instruction 1065 (Schedule K-1) Partner's Instructions for Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 2025 11/26/2025
Instruction 1099-S Instructions for Form 1099-S, Proceeds From Real Estate Transactions Dec 2026 11/26/2025
Publication 15-A Employer's Supplemental Tax Guide (Supplement to Pub. 15, Employer's Tax Guide) 2026 11/24/2025
Instruction 1120-S (Schedule D) Instructions for Schedule D (Form 1120-S), Capital Gains and Losses and Built-In Gains 2025 11/24/2025
Publication 15 Circular E, Employer's Tax Guide 2026 11/24/2025
Instruction 1040 (Schedule C) Instructions for Schedule C (Form 1040), Profit or Loss From Business 2025 11/24/2025
Instruction 8839 Instructions for Form 8839, Qualified Adoption Expenses 2025 11/24/2025
Instruction SS-4 Instructions for Form SS-4, Application for Employer Identification Number (EIN) Dec 2025 11/24/2025
Instruction SS-4 (sp) Instructions for Form SS-4 (sp), Application for Employer Identification Number (EIN) (Spanish Version) Dec 2025 11/24/2025
Instruction 1040 (Schedule J) Instructions for Schedule J (Form 1040), Income Averaging for Individuals With Income from Farming or Fishing 2025 11/21/2025
Publication 541 Partnerships Dec 2025 11/20/2025
Publication 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments (for Individuals) 2025 11/20/2025
Instruction 8876 Instructions for Form 8876, Excise Tax on Structured Factoring Transactions Dec 2025 11/20/2025
Instruction 4720 Instructions for Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code 2025 11/14/2025
Form 8825 (Schedule A) Rental Real Estate Other Deductions Dec 2025 11/14/2025
Publication 503 Child and Dependent Care Expenses 2025 11/14/2025
Instruction 8613 Instructions for Form 8613, Return of Excise Tax on Undistributed Income of Regulated Investment Companies Dec 2025 11/13/2025
Instruction 4466 Instructions for Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax Dec 2025 11/13/2025
Instruction CT-1 Instructions for Form CT-1, Employer's Annual Railroad Retirement Tax Return 2025 11/13/2025
Publication 526 Charitable Contributions 2025 11/12/2025
Instruction 1042-S Instructions for Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding 2026 11/12/2025
Instruction 8993 Instructions for Form 8993, Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI) Dec 2025 11/10/2025
Instruction 1042 Instructions for Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons 2025 11/10/2025
Instruction 8082 Instructions for Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR) Oct 2025 11/07/2025
Instruction 1065-X Instructions for Form 1065-X, Amended Return or Administrative Adjustment Request (AAR) Oct 2025 11/07/2025
Instruction 8915-F Instructions for Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments Dec 2025 11/07/2025
Instruction 8582-CR Instructions for Form 8582-CR, Passive Activity Credit Limitations Dec 2024 11/07/2025
Instruction 1120-F (Schedule I) Instructions for Schedule I (Form 1120-F), Interest Expense Allocation Under Regulations Section 1.882-5 2025 11/06/2025
Instruction 8612 Instructions for Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts Dec 2025 11/05/2025
Instruction 8949 Instructions for Form 8949, Sales and Other Dispositions of Capital Assets 2025 11/05/2025
Form 8453-CORP E-file Declaration for Corporations Dec 2025 11/05/2025
Instruction 8288 Instructions for Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons Jan 2026 11/04/2025
Publication 939 General Rule for Pensions and Annuities Dec 2025 11/04/2025
Instruction 1041 (Schedule I) Instructions for Schedule I (Form 1041), Alternative Minimum Tax - Estates and Trusts 2025 11/04/2025
Instruction 1065 (Schedule K-2 & K-3) Partnership Instructions for Schedules K-2 and K-3 (Form 1065), Partners' Distributive Share Items - International and Partner's Share of Income, Deductions, Credits, etc. - International 2025 11/03/2025
Instruction 1065 (Schedule K-3) Partner's Instructions for Schedule K-3 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. - International (For Partner's Use Only) 2025 11/03/2025
Publication 590-B Distributions from Individual Retirement Arrangements (IRAs) 2025 11/03/2025
Instruction 1094-C and 1095-C Instructions for Forms 1094-C and 1095-C 2025 10/31/2025
Instruction 1094-B and 1095-B Instructions for Forms 1094-B and 1095-B 2025 10/29/2025
Instruction 8308 Instructions for Form 8308, Report of a Sale or Exchange of Certain Partnership Interests Nov 2025 10/29/2025
Form 708 United States Return of Tax for Gifts and Bequests Received From Covered Expatriates Dec 2025 10/29/2025
Instruction 1120-S (Schedule K-3) Shareholder's Instructions for Schedule K-3 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc. - International 2025 10/28/2025
Form 8864 Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit Dec 2025 10/28/2025
Instruction 8233 Instructions for Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual Dec 2025 10/27/2025
Instruction 1116 (Schedule C) Instructions for Schedule C (Form 1116), Foreign Tax Redeterminations Dec 2025 10/27/2025
Instruction 1120-S (Sch K-2 & K-3) S Corporation Instructions for Schedules K-2 and K-3 (Form 1120-S), Shareholders' Pro Rata Share Items - International and Shareholder's Share of Income, Deductions, Credits, etc. - International 2025 10/24/2025
Instruction 943-A (sp) Instructions for Form 943-A, Agricultural Employer's Record of Federal Tax Liability (Spanish Version) Dec 2025 10/23/2025
Publication 936 Home Mortgage Interest Deduction 2025 10/23/2025
Form 990 or 990-EZ (Sch A) Public Charity Status and Public Support 2025 10/23/2025
Form 5330 Return of Excise Taxes Related to Employee Benefit Plans Dec 2025 10/23/2025
Publication 504 Divorced or Separated Individuals 2025 10/23/2025
Instruction 6198 Instructions for Form 6198, At-Risk Limitations Dec 2025 10/23/2025
Form 8862 (sp) Information to Claim Certain Credits After Disallowance (Spanish Version) Dec 2025 10/22/2025
Form 7207 Advanced Manufacturing Production Credit Dec 2025 10/22/2025
Form SS-16 Certificate of Election of Coverage Dec 2025 10/17/2025
Instruction 8962 Instructions for Form 8962, Premium Tax Credit (PTC) 2025 10/16/2025
Instruction 1099-G Instructions for Form 1099-G, Certain Government Payments Dec 2026 10/15/2025
Form 1099-G Certain Government Payments (Info Copy Only) Dec 2026 10/15/2025
Form 4136 (Schedule A) Business Activity Report for Credit for Federal Tax Paid on Fuels Dec 2025 10/14/2025
Form 1120-ND Return for Nuclear Decommissioning Funds and Certain Related Persons Dec 2025 10/14/2025
Publication 3 Armed Forces' Tax Guide 2025 10/14/2025
Instruction 1139 Instructions for Form 1139, Corporation Application for Tentative Refund Dec 2025 10/10/2025
Instruction 943-A Instructions for Form 943-A, Agricultural Employer's Record of Federal Tax Liability Dec 2025 10/09/2025
Instruction 3520 Instructions for Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts Dec 2025 10/08/2025
Instruction 3520-A Instructions for Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner Dec 2025 10/08/2025
Publication 926 Household Employer's Tax Guide 2026 10/08/2025
Form 990 (Schedule M) Noncash Contributions 2025 10/06/2025
Instruction 943 (Schedule R) Instructions for Schedule R (Form 943), Allocation Schedule for Aggregate Form 943 Filers Dec 2025 10/03/2025
Instruction 1095-A Instructions for Form 1095-A, Health Insurance Marketplace Statement 2025 10/02/2025
Form 1041-N U.S. Income Tax Return for Electing Alaska Native Settlement Trusts Dec 2025 10/01/2025
Form 8928 Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code Dec 2025 09/30/2025
Form 1120-F Schedules M-1, M-2 Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per Books Dec 2025 09/29/2025
Instruction 940 (sp) Instructions for Form 940 (sp), Employer's Annual Federal Unemployment (FUTA) Tax Return (Spanish Version) 2025 09/29/2025
Instruction 706-NA Instructions for Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return Estate of nonresident not a citizen of the United States Aug 2025 09/25/2025
Instruction 5498-ESA Instructions for Form 5498-ESA, Coverdell ESA Contribution Information Dec 2026 09/25/2025
Instruction 6069 Instructions for Form 6069, Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953 Dec 2025 09/25/2025
Form W-4V Voluntary Withholding Request Jan 2026 09/23/2025
Form 5498-SA HSA, Archer MSA, or Medicare Advantage MSA Information Dec 2026 09/22/2025
Form 5498-ESA Coverdell ESA Contribution Information Dec 2026 09/22/2025
Instruction 2220 Instructions for Form 2220, Underpayment of Estimated Tax by Corporations 2025 09/19/2025
Form 1099-S Proceeds From Real Estate Transactions (Info Copy Only) Dec 2026 09/19/2025
Instruction 945-A Instructions for Form 945-A, Annual Record of Federal Tax Liability Dec 2025 09/18/2025
Form 8288-B Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests Dec 2025 09/15/2025
Form 8038 Information Return for Tax-Exempt Private Activity Bond Issues Sep 2025 09/15/2025
Instruction 8038 Instructions for Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues Sep 2025 09/15/2025
Form 1118 (Schedule L) Foreign Tax Redeterminations Dec 2025 09/12/2025
Form 8876 Excise Tax on Structured Settlement Factoring Transactions Dec 2025 09/11/2025
Form 8825 Rental Real Estate Income and Expenses of a Partnership or an S Corporation Dec 2025 09/11/2025
Form 6198 At-Risk Limitations Nov 2025 09/10/2025
Form 8862 Information To Claim Certain Credits After Disallowance Dec 2025 09/09/2025
Instruction 706-QDT Instructions for Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts Aug 2025 09/04/2025