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Product Number Title Revision Date Posted Date
Instruction 1120-RIC Instructions for Form 1120-RIC, U.S. Income Tax Return For Regulated Investment Companies 2025 01/29/2026
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 1099-DA Instructions for Form 1099-DA, Digital Asset Proceeds From Broker Transactions 2025 06/18/2025
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 8621 Instructions for Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund Dec 2025 01/13/2026
Instruction 8864 Instructions for Form 8864, Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit Dec 2025 01/07/2026
Instruction 706-GS(D-1) Instructions for Form 706-GS(D-1), Notification of Distribution From a Generation-Skipping Trust Dec 2025 11/18/2025
Instruction 1120-SF Instructions for Form 1120-SF, U.S. Income Tax Return for Settlement Funds Dec 2025 12/15/2025
Instruction 1139 Instructions for Form 1139, Corporation Application for Tentative Refund Dec 2025 12/05/2025
Instruction 706-GS(D) Instructions for Form 706-GSD, Generation-Skipping Transfer Tax Return for Distributions Dec 2025 11/21/2025
Instruction 3520-A Instructions for Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner Dec 2025 11/24/2025
Instruction 3520 Instructions for Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts Dec 2025 11/24/2025
Instruction 8582-CR Instructions for Form 8582-CR, Passive Activity Credit Limitations Dec 2025 01/09/2026
Instruction 8609 Instructions for Form 8609, Low-Income Housing Credit Allocation and Certification Dec 2025 12/11/2025
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 8233 Instructions for Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual Dec 2025 11/24/2025
Instruction 7004 Instructions for Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns Dec 2025 12/04/2025
Instruction 706-GS(T) Instructions for Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations Dec 2025 11/14/2025
Instruction 8609-A Instructions for Form 8609-A, Annual Statement for Low-Income Housing Credit Dec 2025 12/12/2025
Instruction 8862 Instructions to Form 8862, Information To Claim Certain Credits After Disallowance Dec 2025 01/07/2026
Instruction 8862 (sp) Instructions for Form 8862, Information To Claim Certain Credits After Disallowance (Spanish Version) Dec 2025 01/13/2026
Instruction 720 Instructions for Form 720, Quarterly Federal Excise Tax Return Dec 2025 12/19/2025
Instruction 8928 Instructions for Form 8928, Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code Dec 2025 12/30/2025
Instruction 1041-N Instructions for Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts Dec 2025 01/14/2026
Instruction SS-4 Instructions for Form SS-4, Application for Employer Identification Number (EIN) Dec 2025 12/23/2025