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Product Number Title Revision Date Posted Date
Instruction 8971 Instructions for Form 8971 and Schedule A, Information Regarding Beneficiaries Acquiring Property From a Decedent Aug 2025 08/29/2025
Instruction 8038 Instructions for Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues Sep 2025 10/01/2025
Instruction 706-NA Instructions for Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return Estate of nonresident not a citizen of the United States Sep 2025 09/29/2025
Instruction 706 Instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return Sep 2025 09/29/2025
Instruction 706-A Instructions for Form 706-A, United States Additional Estate Tax Return Sep 2025 09/10/2025
Instruction 8979 Instructions for Form 8979, Partnership Representative Designation or Resignation Form Sep 2025 10/06/2025
Instruction 1065-X Instructions for Form 1065-X, Amended Return or Administrative Adjustment Request (AAR) Oct 2025 12/04/2025
Instruction 8082 Instructions for Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR) Oct 2025 12/01/2025
Instruction 8849 (Schedule 6) Instructions for Schedule 6 (Form 8849), Other Claims Oct 2025 12/04/2025
Instruction W-12 Instructions for Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal Oct 2025 10/14/2025
Publication 1321 Special Instructions for Bona Fide Residents Of Puerto Rico Who Must File A U.S. Individual Income Tax Return (Form 1040 or Form 1040-SR) Oct 2025 10/17/2025
Publication 1321 (sp) Special Instructions for Bona Fide Residents Of Puerto Rico Who Must File A U.S. Individual Income Tax Return (Form 1040 or Form 1040-SR) (Spanish Version) Oct 2025 09/26/2025
Instruction 8952 Instructions for Form 8952, Application for Voluntary Classification Settlement Program (VCSP) Nov 2025 11/18/2025
Instruction 6198 Instructions for Form 6198, At-Risk Limitations Nov 2025 11/10/2025
Instruction 8904 Instructions for Form 8904, Credit for Oil and Gas Production From Marginal Wells Nov 2025 12/04/2025
Instruction 8308 Instructions for Form 8308, Report of a Sale or Exchange of Certain Partnership Interests Nov 2025 12/22/2025
Instruction 8867 Instructions for Form 8867, Paid Preparer's Due Diligence Checklist Nov 2025 01/27/2026
Instruction 8609-A Instructions for Form 8609-A, Annual Statement for Low-Income Housing Credit Dec 2025 12/12/2025
Instruction 8864 Instructions for Form 8864, Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit Dec 2025 01/07/2026
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 8911 Instructions for Form 8911, Alternative Fuel Vehicle Refueling Property Credit (and Schedule A (Form 8911) Alternative Fuel Vehicle Refueling Property) Dec 2025 12/18/2025
Instruction 1120-ND Instructions for Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons Dec 2025 01/09/2026
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 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 1120-SF Instructions for Form 1120-SF, U.S. Income Tax Return for Settlement Funds Dec 2025 12/15/2025