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Product Number Title Revision Date Posted Date
Instruction 1040 (Schedule H) (sp) Instructions for Schedule H (Form 1040), Household Employment Taxes (Spanish Version) 2025 01/05/2026
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 990 (Schedule H) Instructions for Schedule H (Form 990), Hospitals 2025 12/16/2025
Instruction 1041 (Schedule I) Instructions for Schedule I (Form 1041), Alternative Minimum Tax-Estates and Trusts 2025 01/05/2026
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 990 (Schedule I) Instructions for Schedule I (Form 990), Grants and Other Assistance to Organizations, Governments, and Individuals in the United States Dec 2024 12/30/2024
Instruction 1040 (Schedule J) Instructions for Schedule J (Form 1040), Income Averaging for Individuals With Income from Farming or Fishing 2025 12/18/2025
Instruction 1118 (Schedule J) Instructions for Schedule J (Form 1118), Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions Dec 2020 01/29/2021
Instruction 990 (Schedule J) Instructions for Schedule J (Form 990), Compensation Information Dec 2024 01/13/2025
Instruction 1118 (Schedule K) Instructions for Schedule K (Form 1118), Foreign Tax Carryover Reconciliation Schedule Dec 2018 12/04/2018
Instruction 990 (Schedule K) Instructions for Schedule K (Form 990), Supplemental Information on Tax-Exempt Bonds Dec 2024 01/15/2025
Instruction 1041 (Schedule K-1) Instructions for Schedule K-1 (Form 1041) for a Beneficiary Filing Form 1040 or 1040-SR 2025 12/11/2025
Instruction 1118 (Schedule L) Instructions for Schedule L (Form 1118), Foreign Tax Redetermination Dec 2025 12/09/2025
Instruction 990 or 990-EZ (Sch L) Instructions for Schedule L (Form 990), Transactions with Interested Persons Dec 2024 01/15/2025
Instruction 1040 (Schedule LEP) Instructions for Schedule LEP (Form 1040), Request for Change in Language Preference Dec 2024 12/12/2024
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 990 (Schedule O) Instructions for Schedule O (Form 990), Supplemental Information for Form 990 or 990-EZ Dec 2024 01/14/2025
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 1040 (Schedule R) Instructions for Schedule R (Form 1040), Credit for the Elderly or the Disabled 2025 11/17/2025