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Product Number Title Revision Date Posted Date
Instruction 1098-E and 1098-T Instructions for Forms 1098-E and 1098-T, Student Loan Interest Statement and Tuition Statement 2025 03/20/2025
Instruction 461 Instructions for Form 461, Limitation on Business Losses 2025 12/11/2025
Instruction 3903 Instructions for Form 3903, Moving Expenses 2025 11/21/2025
Instruction 940 Instructions for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return 2025 11/24/2025
Instruction 8027 Instructions for Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips 2025 10/16/2025
Instruction CT-1 Instructions for Form CT-1, Employer's Annual Railroad Retirement Tax Return 2025 01/14/2026
Instruction 2210-F Instructions for Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishers 2025 02/19/2026
Instruction 1042-S Instructions for Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding 2025 02/13/2026
Instruction 1099-DA Instructions for Form 1099-DA, Digital Asset Proceeds From Broker Transactions 2025 06/18/2025
Instruction 709-NA Instructions for Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States 2025 01/29/2026
Instruction 1040 (sp) Instructions for Form 1040 (and Form 1040-SR) (Spanish Version) 2025 02/27/2026
Instruction 2210 Instructions for Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2025 02/26/2026
Instruction 1040 Instructions for Form 1040 (and Form 1040-SR) 2025 02/27/2026
Instruction 1120-RIC Instructions for Form 1120-RIC, U.S. Income Tax Return For Regulated Investment Companies 2025 01/29/2026
Instruction 1120-PC Instructions for Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return 2025 01/28/2026
Instruction 3468 Instructions for Form 3468, Investment Credit 2025 01/30/2026
Instruction 1040 (Schedule 8812) (sp) Instructions for Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents (Spanish Version) 2025 02/04/2026
Instruction 940 (sp) Instructions for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return (Spanish Version) 2025 11/25/2025
Instruction 1040 (Schedule SE) (sp) Instructions for Schedule SE (Form 1040), Self-Employment Tax (Spanish Version) 2025 11/14/2025
Instruction 7210 Instructions for Form 7210, Clean Hydrogen Production Credit 2025 01/12/2026
Instruction 7206 Instructions for Form 7206, Self-Employed Health Insurance Deduction 2025 11/20/2025
Instruction 1040 (Schedule R) Instructions for Schedule R (Form 1040), Credit for the Elderly or the Disabled 2025 11/17/2025
Instruction 4626 Instructions for Form 4626, Alternative Minimum Tax - Corporations 2025 02/02/2026
Instruction 990-T Instructions for Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) 2025 02/04/2026
Instruction 8865 Instructions for Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships 2025 01/06/2026