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Product Number Title Revision Date Posted Date
Instruction 1099-PATR Instructions for Form 1099-PATR, Taxable Distributions Received From Cooperatives Apr 2025 03/20/2025
Instruction 1099-Q Instructions for Form 1099-Q, Payments from Qualified Education Programs (Under Sections 529 and 530) Apr 2025 03/18/2025
Instruction 1099-S Instructions for Form 1099-S, Proceeds From Real Estate Transactions Apr 2025 03/20/2025
Instruction 1099-SB Instructions for Form 1099-SB, Seller's Investment in Life Insurance Contract Apr 2025 04/01/2025
Instruction 1116 Instructions for Form 1116, Foreign Tax Credit 2025 01/08/2026
Instruction 1118 Instructions for Form 1118, Foreign Tax Credit - Corporations Dec 2025 12/22/2025
Instruction 1120-C Instructions for Form 1120-C, U.S. Income Tax Return for Cooperative Associations 2025 01/20/2026
Instruction 1120-F Instructions for Form 1120-F, U.S. Income Tax Return of a Foreign Corporation 2025 01/26/2026
Instruction 1120-FSC Instructions for Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation Dec 2025 02/12/2026
Instruction 1120-H Instructions for Form 1120-H, U.S. Income Tax Return for Homeowners Associations 2025 01/16/2026
Instruction 1120-IC-DISC Instructions for Form 1120-IC-DISC, Interest Charge Domestic International Sales Corporation Return Dec 2025 01/29/2026
Instruction 1120-L Instructions for Form 1120-L, U.S. Life Insurance Company Income Tax Return 2025 01/29/2026
Instruction 1120-ND Instructions for Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons Dec 2025 01/09/2026
Instruction 1120-PC Instructions for Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return 2025 01/28/2026
Instruction 1120-POL Instructions for Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations 2025 12/15/2025
Instruction 1120-REIT Instructions for Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts 2025 01/30/2026
Instruction 1120-RIC Instructions for Form 1120-RIC, U.S. Income Tax Return For Regulated Investment Companies 2025 01/29/2026
Instruction 1120-S Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation 2025 01/30/2026
Instruction 1120-SF Instructions for Form 1120-SF, U.S. Income Tax Return for Settlement Funds Dec 2025 12/15/2025
Instruction 1120 Instructions for Form 1120, U.S. Corporation Income Tax Return 2025 01/20/2026
Instruction 1125-E Instructions for Form 1125-E, Compensation of Officers Oct 2018 11/01/2018
Instruction 1128 Instructions for Form 1128, Application to Adopt, Change, or Retain a Tax Year Nov 2017 10/31/2017
Instruction 1139 Instructions for Form 1139, Corporation Application for Tentative Refund Dec 2025 12/05/2025
Instruction 172 Instructions for Form 172, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts Dec 2024 01/16/2025
Instruction 2106 Instructions for Form 2106, Employee Business Expenses 2025 11/21/2025