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Product Number Title Revision Date Posted Date
Instruction 1125-E Instructions for Form 1125-E, Compensation of Officers Oct 2018 11/01/2018
Instruction 1128 Instructions for Form 1128, Application to Adopt, Change, or Retain a Tax Year Nov 2017 10/31/2017
Instruction 1139 Instructions for Form 1139, Corporation Application for Tentative Refund Dec 2025 12/05/2025
Instruction 172 Instructions for Form 172, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts Dec 2024 01/16/2025
Instruction 2106 Instructions for Form 2106, Employee Business Expenses 2025 11/21/2025
Instruction 2210-F Instructions for Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishers 2025 02/19/2026
Instruction 2210 Instructions for Form 2210, Underpayment of Estimated Tax by Individuals, Estates and Trusts 2025 02/26/2026
Instruction 2220 Instructions for Form 2220, Underpayment of Estimated Tax by Corporations 2025 12/04/2025
Instruction 2290 Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return Jul 2025 06/16/2025
Instruction 2290 (sp) Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return (Spanish Version) Jul 2025 06/16/2025
Instruction 2441 Instructions for Form 2441, Child and Dependent Care Expenses 2025 12/16/2025
Instruction 2553 Instructions for Form 2553, Election by a Small Business Corporation Dec 2020 12/08/2020
Instruction 2555 Instructions for Form 2555, Foreign Earned Income 2025 10/31/2025
Instruction 2678 Instructions for Form 2678, Employer/Payer Appointment of Agent Dec 2024 12/18/2024
Instruction 2848 (SP) Instructions for Form 2848 (SP), Power of Attorney and Declaration of Representative (Spanish Version) Sep 2021 09/15/2021
Instruction 2848 Instructions for Form 2848, Power of Attorney and Declaration of Representative Sep 2021 09/02/2021
Instruction 3468 Instructions for Form 3468, Investment Credit 2025 01/30/2026
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 3800 Instructions for Form 3800 and Schedule A, General Business Credit 2025 01/16/2026
Instruction 3903 Instructions for Form 3903, Moving Expenses 2025 11/21/2025
Instruction 4136 Instructions for Form 4136 and Schedule A, Credit for Federal Tax Paid on Fuels 2025 12/23/2025
Instruction 4255 Instructions for Form 4255, Certain Credit Recapture, Excessive Payments, and Penalties Dec 2025 01/08/2026
Instruction 4461 Instructions for Form 4461 Application for Approval of Master or Prototype or Volume Submitter Defined Contribution Plans Jun 2024 07/02/2024
Instruction 4461-B Instructions for Form 4461-B Application for Approval of Master or Prototype or Volume Submitter Plans Jun 2024 07/02/2024