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Product Number Title Revision Date Posted Date
Instruction 2553 Instructions for Form 2553, Election by a Small Business Corporation Dec 2020 12/08/2020
Instruction 4466 Instructions for Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax Dec 2025 01/21/2026
Instruction 4626 Instructions for Form 4626, Alternative Minimum Tax - Corporations 2025 02/02/2026
Instruction 5471 Instructions for Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations Dec 2025 01/30/2026
Instruction 5472 Instructions for Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business Dec 2024 02/11/2025
Instruction 7203 Instructions for Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations Dec 2022 12/05/2022
Instruction 7208 Instructions for Form 7208, Excise Tax on Repurchase of Corporate Stock Dec 2025 12/19/2025
Instruction 8023 Instructions for Form 8023, Elections Under Section 338 for Corporations Making Qualified Stock Purchases Oct 2023 11/07/2023
Instruction 8810 Instructions for Form 8810, Corporate Passive Activity Loss and Credit Limitations 2025 11/20/2025
Instruction 8825 Instructions for Form 8825 and Schedule A, Rental Real Estate Income and Expenses of a Partnership or an S Corporation Dec 2025 01/06/2026
Instruction 926 Instructions for Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation Nov 2018 12/04/2018
Instruction 965-B Instructions for Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts Jan 2021 12/29/2020
Instruction 1120-S (Schedule D) Instructions for Schedule D (Form 1120-S), Capital Gains and Losses and Built-In Gains 2025 12/31/2025
Instruction 1120 (Schedule D) Instructions for Schedule D (Form 1120), Capital Gains and Losses 2025 12/11/2025
Instruction 1120-F (Schedule H) Instructions for Schedule H (Form 1120-F), Deductions Allocated To Effectively Connected Income Under Regulations Section 1.861-8 2025 01/07/2026
Instruction 1120-F (Schedule I) Instructions for Schedule I (Form 1120-F), Interest Expense Allocation Under Regulations Section 1.882-5 2025 01/07/2026
Instruction 1120-F (Schedule M-3) Instructions for Schedule M-3 (Form 1120-F), Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More 2025 01/08/2026
Instruction 1120-L (Schedule M-3) Instructions for Schedule M-3 (Form 1120-L), Net Income (Loss) Reconciliation for U.S. Life Insurance Companies With Total Assets of $10 Million or More Dec 2025 01/08/2026
Instruction 1120-PC (Schedule M-3) Instructions for Schedule M-3 (Form 1120-PC), Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With Total Assets of $10 Million or More Dec 2025 01/08/2026
Instruction 1120-S (Schedule M-3) Instructions for Schedule M-3 (Form 1120-S), Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More Dec 2019 11/22/2019
Instruction 1120 (Schedule M-3) Instructions for Schedule M-3 (Form 1120), Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More Jun 2025 07/07/2025
Instruction 1120 (Schedule O) Instructions for Schedule O (Form 1120), Consent Plan and Apportionment Schedule for a Controlled Group Dec 2018 12/10/2018
Instruction 1120-F (Schedule P) Instructions for Schedule P (Form 1120-F), List of Foreign Partner's Interests in Partnerships 2025 01/07/2026
Instruction 1120 (Schedule PH) Instructions for Schedule PH (Form 1120), U.S. Personal Holding Company (PHC) Tax Dec 2016 01/10/2017
Instruction 1120-F (Schedule S) Instructions for Schedule S (Form 1120-F), Exclusion of Income from the International Operation of Ships or Aircraft Under Section 883 Dec 2022 12/27/2022