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.

Updates for Form 8904 (Rev. December 2018) per Notice 2021-34 -- 10-JUN-2021

Completing 2020 Schedule A (Form 990-T) When Gross Income is $10,000 or Less -- 04-JUN-2021

Corrections to 2020 Instructions for Form 1040 Schedule H, Line 27 -- 24-MAY-2021

Unemployment Exclusion Update for married taxpayers living in a community property state - 24-MAY-2021

Revisions to the 2020 Publication 590-B -- 13-MAY-2021

Corrections to the 2020 Instructions for Form 8949  -- 12-MAY-2021

Wait to File Form 7200 for the Second Quarter of 2021 Until the Newest Revision is Available -- 12-MAY-2021

Lines 5 and 24 of Form 6765 (Rev. December 2020) affected by legislation -- 07-MAY-2021

Correction to a Form 1040 Line Reference in the 2020 Instructions for Form 4797 -- 07-MAY-2021

Changes to definition of qualified wages -- 07-MAY-2021

Changes to definition of differential wage payments -- 07-MAY-2021

Emergency Financial Aid Grants Under the CARES Act for Form 8917 -- 07-MAY-2021

Changes to definition of wages -- 06-MAY-2021

Changes to definition of qualified empowerment zone wages -- 30-APR-2021

Emergency Financial Aid Grants Under the CARES Act -- 23-APR-2021

Deadline for contributions to health savings accounts and Archer Medical Savings Accounts extended to May 17, 2021 -- 21-APR-2021

2020 Publication 525 (revised April 6, 2021) reflects new 2020 exclusion of unemployment compensation and updates to Worksheet 2 for SALT limitation -- 20-APR-2021

Electing To Apply a 2020 Return Overpayment From a May 17 Payment with Extension Request to 2021 Estimated Taxes -- 12-APR-2021 

Suspension of Repayment of Excess Advance Payment of the PTC -- 09-APR-2021

Form 1040, 1040-SR, or 1040-NR, line 3a, Qualified dividends -- 06-APR-2021

New rules regarding the election to be treated as a Qualifying Insurance Corporation that a U.S. shareholder may apply retroactively -- 06-APR-2021

New Unemployment Compensation Exclusion for 2020 -- 02-APR-2021

Correction to box 2a Recipient instructions on the 2021 Form 1099-DIV -- 02-APR-2021

New Exclusion of up to $10,200 of Unemployment Compensation -- 23-MAR-2021

Don’t Include Negative Qualified Dividends on Form 8995, Line 12 or Form 8995-A, Line 34 -- 19-MAR-2021

Clarifications for the 2020 Partner’s Instructions for Schedule K-1 (Form 1065) -- 18-MAR-2021

New Due Diligence Requirements for Tax Preparers -- 17-MAR-2021 

Election to Substitute Adjusted Taxable Income for the Last Tax Year -- 12-MAR-2021

ITINs Acceptable on Form 8879 -- 12-MAR-2021

Revised 2020 Instructions for Form 8615 -- 12-MAR-2021

Corrections to the 2020 Instructions for Form 1040-SS -- 08-MAR-2021

Health Insurance Special Enrollment Period Through May 15, 2021 -- 08-MAR-2021

Extension of Empowerment Zone Designation -- 08-MAR-2021

Revised 2021 Instructions for Form 1042-S -- 01-MAR-2021

Reporting the Credits for Qualified Sick and Family Leave Wages in Gross Income -- 01-MAR-2021

Reporting the Credits for Qualified Sick and Family Leave Wages in Gross Income on Schedule 1 (Form 1040) -- 01-MAR-2021

Change of address for Where to File Form 8854 -- 25-FEB-2021

Recent legislation has impacted the 2020 Form 3468 -- 25-FEB-2021

Clarification regarding Form 8879 (Rev. January 2021) --25-FEB-2021

Tax Shelter Election in Regulations Section 1.448-2(b)(2)(iii)(B)(2) -- 19-FEB-2021

New Information for Form 1040-X Filers -- 18-FEB-2020

Corrections to 2019 Instructions for Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts -- 18-FEB-2021

Correction to the Instructions for Forms 1040 and 1040-SR -- 08-FEB-2021

Alternative Filing Method for E-filed Returns That Include Form 8915-E -- 08-FEB-2021

Change to Lines on 2020 Form 3468 Whose Amounts Get Reported On Form 8991, Schedule C, Line 10 -- 05-FEB-2021

Additional Codes are Available for Reporting an Offer of an Individual Coverage Health Reimbursement Arrangement (HRA) -- 02-FEB-2021

Final Release of 2020 Original Issue Discount (OID) Tables -- 01-FEB-2021

Schedule K-1 (Form 1041) Instructions—Corrected Decedent’s Schedule K-1 -- 29-JAN-2021

Clarification of the Definition of Qualified Sick Leave Wages and Qualified Family Leave Wages -- 29-JAN-2021

Information about filing Form 944-X for 2020 -- 28-JAN-2021

Information about filing Form 943-X for 2020 -- 28-JAN-2021

More Time to Withhold and Pay the Employee Share of Social Security Tax Deferred in 2020 -- 28-JAN-2021

Employers May Be Able to Claim the Employee Retention Credit and Have a PPP Loan -- 28-JAN-2021

Changes to Jan. 2020 Revision of Instructions for Form 1023, Schedule E, Line 2 and Line 2a -- 27-JAN-2021

Consolidated Form 8992 for Tax Years Before 2020 -- 22-JAN-2021

Correction to the zip code in the Austin Submission Processing Center mailing address -- 22-JAN-2021

Didn’t Get Requested PPP Loan Forgiveness? You Can Claim the Employee Retention Credit for 2020 on the 4th Quarter Form 941 -- 22-JAN-2021

Identity theft guidance regarding unemployment compensation reporting -- 29-DEC-2020

Timing Issues for FFCRA and CARES Act Credit Reporting for Railroads -- 29-DEC-2020

Update to the 2020 General Instructions for Certain Information Returns to reflect the correct penalty amount for failure to file electronically --14-DEC-2020

Last Day to File Form 7200 -- 10-DEC-2020

Correction to Schedule 2 (Form 8849) -- 09-DEC-2020

Faxing request for extension of time to furnish statements to recipients -- 09-DEC-2020

Change to Line 4 of Form 8917 (Rev. January 2020) for Tax Year 2020--06-NOV-2020

Clarification to the instructions for providing concise descriptions for undisclosed tax positions (UTPs) on Schedule UTP (Form 1120), Part III -- 06-NOV-2020

Form W-2 Reporting of Employee Social Security Tax Deferred under Notice 2020-65 -- 29-OCT-2020

E-file Hardship Waiver Request for Form 1040-SR -- 02-OCT-2020

Correction of Date in Instruction for Form 720 -- 18-SEP-2020

Clarification for Form 5330, Schedule F, line 2b -- 18-SEP-2020

New Filing Addresses for Form 8857 -- 04-SEP-2020

E-filing thresholds remain unchanged until further notice -- 21-AUG-2020

Notice of elimination of duplicate filing requirement for paper copy of Form 5713 -- 18-AUG-2020

Where to File Form 4810 -- 13-AUG-2020

Where to file Form 5495 -- 13-AUG-2020

2020 General Instructions for Forms W-2 and W-3 Corrected for Certain Filing Date and Penalty Amount -- 12-AUG-2020

Sample 2020 Forms W-2, W-2AS, W-2GU, and W-2VI revised to correct alignment of the "VOID" and "box 13" checkboxes -- 12-AUG-2020

2020 Forms W-2 Reporting of Qualified Sick Leave Wages and Qualified Family Leave Wages Paid Under P.L. 116-127 -- 12-AUG-2020

Update to Where To File Address for Form 8971 -- 06-AUG-2020

Form 1127 Filing Address To Request Extension of Form 709 Gift Tax Payment Has Been Updated -- 05-AUG-2020

2019 Schedule H (Form 990): Extension of certain due dates for CHNAs and implementation strategies -- 05-AUG-2020

Revisions to chapters 8 and 26 of the 2019 Publication 17 -- 24-JUL-2020

Certain “Where To File” Addresses Updated for Form 8822 (Rev. October 2015) -- 24-JUL-2020

Reporting Excess Deductions on Termination of an Estate or Trust on Forms 1040, 1040-SR, and 1040-NR for Tax Year 2018 and Tax Year 2019 -- 10-JUL-2020

Additional instructions for certain fiscal year filers of the 2019 Form 8994 -- 06-JUL-2020

Don't use Form 7200 to notify the IRS that you have changed your business mailing address or business location -- 06-JUL-2020

Payroll Reporting Agents Can Sign and Submit Form 7200 on Behalf of Clients -- 30-JUN-2020

Extension of Empowerment Zone Designations until December 31, 2020 -- 19-JUN-2020

Notice 2020-35 and Form 5330 -- 11-JUN-2020

Reporting a Refundable Minimum Tax Credit on a 2018 or 2019 Form 990-T -- 05-JUN-2020

Railroad Employee Representatives Can Defer Payment of the Tier 1 Tax that is Equivalent to the Employer Share of Social Security Tax -- 29-MAY-2020

Exclusion for Certain Employer Payments of Student Loans -- 29-MAY-2020

Updates for Form 8904 (Rev. December 2018) per Notice 2019-37 and Notice 2020-34 -- 22-MAY-2020

COVID-19 relief for Form 2555 filers -- 7-MAY-2020

Impact of Recent COVID-19 Legislation on Employment Taxes -- 05-MAY-2020

Updated Information on Signing Electronically Submitted Form 1023 -- 05-MAY-2020

Change to the 2018 Publication 925 due to P.L. 116-94, Further Consolidated Appropriations Act, 2020 -- 23-APR-2020

Temporary Procedures for Corporations to Fax Certain Forms 8827 with Form 1139 to Claim a Quick Refund of the Credit for Prior Year Minimum Tax -- 21-APR-2020

Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020

Form 1065 BBA Partnerships Filing Amended Returns for CARES Act Relief -- 13-APR-2020

Changes to the 2018 Publication 929 due to the Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 -- 10-APR-2020

Choosing the Applicable Return Code on Form 8868 for Trusts Filing Form 990-T -- 10-APR–2020

Changes to the 2018 Publication 590-B due to the Taxpayer Certainty and Disaster Tax Relief Act of 2019 -- 09-APR-2020

Changes to the 2018 Publication 575 due to the Taxpayer Certainty and Disaster Tax Relief Act of 2019 -- 09- APR-2020

Changes to the 2018 Publication 526 due to the Taxpayer Certainty and Disaster Tax Relief Act of 2019 -- 07-APR-2020

Changes to the 2018 Publication 547 due to the Taxpayer Certainty and Disaster Tax Relief Act of 2019 -- 03-APR-2020

Changes to the 2018 Publication 530 due to the Taxpayer Certainty and Disaster Tax Relief Act of 2019 -- 03-APR-2020

Employee Retention Credit for Employers Subject to Closure Due to COVID-19 Crisis -- 03-APR-2020

Changes to the 2018 Publication 596 due to the Taxpayer Certainty and Disaster Tax Relief Act of 2019 -- 03-APR-2020

Updates to the 2018 Form 8835 and 2018 Instructions for Form 8835 -- 30-MAR-2020

Correction to 2020 Form 1040-ES(NR), U.S. Estimated Tax for Nonresident Alien Individuals -- 30-MAR-2020

Clarifications for Disregarded Entity Reporting and section 743(b) Reporting -- 26-MAR-2020

Corrections to the 2019 Instructions for Form 1040-SS -- 25-MAR-2020

Clarification for Forms 8985 and 8986, Part II, Item G -- 24-MAR-2020

Micro-Captive Arrangements -- 23-MAR-2020

Clarifications for Instructions for Form 1065-X, Amended Return or Administrative Adjustment Request (AAR) -- 19-MAR -2020

Clarifications for Instructions for Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR) -- 18-MAR-2020

Clarifications for the 2019 Partner’s Instructions for Schedule K-1 (Form 1065) -- 12-MAR-2020

Corrections to the 2019 Instructions for Form 1065 -- 10-MAR-2020

Changes to the 2018 Publication 334 due to the Taxpayer Certainty and Disaster Tax Relief Act of 2019 -- 09-MAR-2020

Required electronic filing of Form 8872 -- 09-MAR-2020

Changes to the 2018 Instructions for Schedule E (Form) due to the Taxpayer Certainty and Disaster Tax Relief Act of 2019 -- 09-MAR-2020

Changes to the 2018 Instructions for Schedule C (Form 1040) due to the Taxpayer Certainty and Disaster Tax Relief Act of 2019 -- 06-MAR-2020

Instructions for Schedule D (Form 1040) Rollover of Gain from Empowerment Zone Assets is Available for 2018 -- 05-MAR-2020

Correction to Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs) -- 27-FEB-2020

Pub. 525 - Retroactive extension from 2018 through 2020 of exclusion of debt discharged from principal residence indebtedness -- 21-FEB-2020

Correction to 2018 and 2019 Worksheet 3, Figuring Net Self-Employment Income for Schedule SE -- 21-FEB-2020

Health Coverage Tax Credit (HCTC) Election Information -- 13-FEB-2020

Credit and debit card payments for Form 2290 returns temporarily suspended -- 13-FEB-2020

Safe harbor for certain charitable contributions made in exchange for a state or local tax credit - Form 1041 -- 10-FEB-2020

Recent legislation has retroactively impacted the 2018 Instructions for Form 3468 -- 10-FEB-2020

Electronic Filing of Form 1023 -- 31-JAN-2020

Requesting Earlier Effective Date of Exemption -- 28-JAN-2020

Changes to the Deductibility of Mortgage Insurance Premiums (MIP) -- 24-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-2020

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

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

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

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

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

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

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

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

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