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Product Number Title Revision Date Posted Date
Instruction 1045 Instructions for Form 1045, Application for Tentative Refund 2025 01/05/2026
Instruction 5695 Instructions for Form 5695, Residential Energy Credits 2025 01/29/2026
Instruction 1041-QFT Instructions for Form 1041-QFT, U.S. Income Tax Return for Qualified Funeral Trusts 2025 01/13/2026
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 01/12/2026
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 12/17/2025
Instruction 1120-S (Schedule 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 01/12/2026
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 01/12/2026
Instruction 8995 Instructions for Form 8995, Qualified Business Income Deduction Simplified Computation 2025 01/27/2026
Instruction 8995-A Instructions for Form 8995-A, Deduction for Qualified Business Income 2025 01/27/2026
Instruction 8865 (Schedule K-2 & K-3) Instructions for Schedules K-2 and K-3 (Form 8865), Partners' Distributive Share Items - International and Partner's Share of Income, Deductions, Credits, etc. - International 2025 01/12/2026
Instruction 8829 Instructions for Form 8829, Expenses for Business Use of Your Home 2025 03/05/2026
Instruction 1041 Instructions for Form 1041 and Schedules A, B, G, J and K-1, U.S. Income Tax Return for Estates and Trusts 2025 03/05/2026
Instruction 1040-SS (sp) Instructions for Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) (Spanish Version) 2025 03/06/2026
Instruction 1040-NR (sp) Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return (Spanish Version) 2025 03/06/2026
Instruction 1040 (Schedule C) (sp) Instructions for Schedule C (Form 1040), Profit or Loss From Business (Spanish Version) 2025 01/16/2026
Instruction 1040 (Schedule H) (sp) Instructions for Schedule H (Form 1040), Household Employment Taxes (Spanish Version) 2025 01/05/2026
Instruction 1040 (Schedule F) (sp) Instructions for Schedule F (Form 1040), Profit or Loss From Farming (Spanish Version) 2025 12/22/2025
Instruction 943 (sp) Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees (Spanish Version) 2025 12/16/2025
Instruction 1120-POL Instructions for Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations 2025 12/15/2025
Instruction 1120-L Instructions for Form 1120-L, U.S. Life Insurance Company Income Tax Return 2025 01/29/2026
Instruction 8960 Instructions for Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts 2025 02/06/2026
Instruction 1040-NR Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return 2025 01/29/2026
Instruction 4562 Instructions for Form 4562, Depreciation and Amortization (Including Information on Listed Property) 2025 02/13/2026
Instruction 8962 Instructions for Form 8962, Premium Tax Credit (PTC) 2025 01/29/2026
Instruction 1120-REIT Instructions for Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts 2025 01/30/2026