Post-Release Changes to Tax Forms, Instructions, and Publications

 

The articles below explain specific changes to forms, instructions, or publications after they are available on IRS.gov. Such changes are often the result of new tax legislation, new IRS guidance, clarifications, corrections, updates of mailing addresses or phone numbers, and other revisions.

Status of Pub 225, Farmer's Tax Guide --23-JAN-2020

How To Claim a Refund or Credit of Unrelated Business Income Tax (UBIT) or adjust Form 990-T for Qualified Transportation Fringe Amounts --21-JAN-2019

Clarification to 2018 "What Is Your Maximum Capital Gain Rate?" table -- 16-JAN-2020

2020 Form W-4 revised for recent law changing the medical expense deduction floor to 7.5 percent for 2020 - 15-JAN-2019

Correction to the Instructions for Form W-7, Application for IRS Individual Taxpayer Identification Number (Rev. September 2019) -- 14-JAN-2020

Update to 2019 Instructions for Form 1042-S -- 09-JAN-2020

Notice corrects the credit amount for refined coal production for calendar year 2018 Instructions for Form 8835 -- 16-DEC-2019

Advance Release of 2019 Original Issue Discount (OID) Tables — 03–DEC–2019

Correction to the 2019 Form 1096, Annual Summary and Transmittal of U.S. Information Returns -- 04-NOV-2019

Correction to furnishing date for Form 5498-ESA in the 2019 General Instructions for Certain Information Returns -- 01-NOV-2019

New Addresses for Applications for Recognition of Tax-Exempt Status -- 23-OCT-2019 

New Addresses for Employee Plans Submissions -- 11-OCT-2019

Change to filing address for Form 4768 -- 03-OCT-2019

Update to Error in Tax Calculation in 2018 Schedule D Tax Worksheet (Form 1041) -- 11-SEP-2019

Correction of errors on page 3 of the 2018 Publication 54 -- 06-SEP-2019

IRS automatically waives estimated tax penalty for eligible 2018 tax filers -- 16-AUG-2019

Filing Form 1098-F not required until further notice -- 10-JULY-2019

Corrections to the 2018 Instructions for Form 1040-NR --06-JUN-2019

Corrections to the 2018 Publication 929 -- 30-MAY-2019

Income Averaging Calculations for Farmers and Fishermen Should Take Into Account the Qualified Business Income Deduction -- 24-MAY-2019

Correction to the 2018 Instructions for Form 8615 -- 17-MAY-2019

Error in 2019 Tax Computation Worksheet Using Maximum Capital Gains Rates in Form 1041-ES -- 16-MAY-2019

Error in Qualified Dividends and Capital Gain D Tax Worksheet in Pub. 505 -- 16-MAY-2019

Error in Tax Calculation in Schedule D (Form 1041) Tax Worksheet -- 16-MAY-2019

Error in Tax Calculation in Schedule D Tax Worksheet (Form 1040) -- 16-MAY-2019

Changes to Table 1 in 2018 Publication 936 -- 13-MAY-2019

Correction to Page 16 of 2018 Instructions for Form 1116 -- 26-APR-2019

Trust - Qualified Business Income (QBI) Deduction under section 199A -- 26-APR-2019

Clarification on Code P Reporting in Box 12 of the 2019 Form W-2 -- 23-APR-2019

Form 2555-EZ will not be used after 2018 -- 17-APR-2019

New filing address for foreign-owned U.S. disregarded entities -- 08-APR-2019

Correction to 2018 Instructions for Form 1065, U.S. Return of Partnership Income -- 27-MAR-2019

New Mailing Addresses for Certain Forms -- 22-MAR-2019

Corrections to the 2019 Publication 505 --15-MAR-2019

Changes to user fees for installment agreement revisions (reinstatement/restructuring) initiated through an online payment agreement (OPA) -- 14-MAR-2019

Clarification regarding wage repayments greater than $3,000 -- 11-MAR-2019

Changes to Page 34 of the 2018 Publication 463 -- 06-MAR-2019

Exclusion from Wages and Compensation of Qualified Moving Expenses -- 05-MAR-2019

Correction to the 2018 Publication 575 -- 01-MAR-2019

Relief from Addition to Tax for Underpayment of Estimated Income Tax by Individual Farmers and Fishermen  -- 01-MAR-2019

Correction to the 2018 Instructions for Form 3800 -- 01-MAR-2019

Clarification to Chapter 20 of the 2018 Publication 17 -- 28-FEB-2019

New Mailing Addresses for Form 706-CE, Certificate of Payment of Foreign Death Tax -- 27-FEB-2019

Revised 2018 Instructions for Schedule K-1 (Form 1120S) and Instructions for Form 1120S -- 26-Feb-2019

New Mailing Addresses for Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts -- 22-FEB-2019

Clarification on line 28, column (e), of Schedule E (Form 1040)  -- 06-FEB-2019

Changes to the 2018 Publication 936 -- 28-JAN-2019

Correction to Form 8834, Qualified Electric Vehicle Credit, (Rev. October 2018) -- 28-Jan-2019

Instructional changes due to issuance of final Regulations for Qualified Business Income Deduction -- 25-Jan-2019

Correction to the 2018 Instructions for Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts -- 04-JAN-2019

Change in Filing Addresses for Form 8822-B Effective January 1, 2019 -- 31-DEC-2018

Change in Filing Addresses for Form 8832 Effective January 1, 2019 -- 28-DEC-2018

Change in Filing Addresses for Form 8716 Effective January 1, 2019 -- 27-DEC-2018

Qualified Disability Trust Exemption Not Subject to Phaseout -- 03-DEC-2018

Change of address for the substitute forms program -- 02-NOV-2018

Form 8453-B no longer available for tax years beginning after 2017 -- 24-OCT-2018

Form 8879-B no longer available for tax years beginning after 2017 -- 24-OCT-2018

Correction to penalties under section 6721 for returns required to be filed in 2019, and section 6722 for payee statements furnished in 2019 -- 12-OCT-2018 

Filing Forms 1099-MISC with Nonemployee Compensation (NEC) for Tax Year 2018 -- 19-SEP-2018

Change to reporting points for acquisition or construction loans for tax year 2018 -- 12-SEP-2018

New rule for trustee-to-trustee transfers after December 22, 2017 from Qualified Tuition Programs -- 03-JUL-2018

Correction to the 2017 and 2018 Instructions for Form 1099-B, Box 9 "Unrealized Profit or (Loss) on Open Contracts" -- 21-JUN-2018

Correction to the 2018 Publication 505 -- 30-MAY-2018

Correction to sentence in "User fee waivers and reimbursements" (Rev. April 2018) -- 08-MAY-2018

Clarification of Procedures for a Multiple Employer Plan to Apply for a Determination Letter -- 07-MAY-2018

2018 HSA contribution limit for individuals with family HDHP coverage -- 02-MAY-2018

Clarification of Procedures for an Employer To Claim the Qualified Small Business Payroll Tax Credit for Increasing Research Activities on Form 943 or Form 944 -- 24-APR-2018

Corrections to Publication 510 (Rev. March 2018) --18-APR-2018

Clarifying Changes for User Fee Waivers and Reimbursements in the Instructions for Form -- 18-APR-2018

2017 Fiscal Tax year Filers Must Use Blended Corporate Tax Rates--17-APR-2018

Tax Reform Guidance for 1120 filers -- 09-APR-2018

Clarification to 2017 Publication 463 for Special Depreciation Allowance -- 20-MAR-2018

Reporting Related to IRC Section 965 on 2017 Returns -- 08-MAR-2018

Changes to the 2017 Publication 972 due to the Bipartisan Budget Act of 2018 -- 27-FEB-2018