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.

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

Status of Pub 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations  (CDOs)) -- 27-APR-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

Change to the 2019 Instructions for Form 8885 -- 31-MAR-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

Increased Penalties for Failing to File Form 5310-A -- 02-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

Final Release of 2019 Original Issue Discount (OID) Tables -- 14-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

How to Report Eligible Gains from Qualified Opportunity Zone Business Property on Form 8949 -- 30-JAN-2020

Change to Mailing Address for Form 8802 with User Fee Payments by Check or Money Order -- 29-JAN-2020

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

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

Correction to Average Annual Gross Receipts Amount for Small Business Taxpayer --24-JAN-2020

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-2020

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-2020

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

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

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

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

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

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