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. Clarification to 2023 Instructions for Form 5471 regarding new Schedule Q columns (xv) and (xvi) -- 23-MAY-2023 Correction to the 2022 Instructions for Form 6251 -- 22 -MAY-2023 Changes to the Instructions for Form 8915-F (Rev. January 2023) -- 25-APR-2023 Form 4868 extension not required if you are in certain disaster areas -- 20-APR-2023 Updated Address for Filing Form 3491, Consumer Cooperative Exemption Application -- 18-APR-2023 Instructions for Filing Form 3800 for Certain 2023 Short Tax YearsPDF -- 14-APR-2023 Supplemental Instructions for Filing Form 3468 -- 14-APR-2023 Instructions for Filing Form 8911 for Certain Filers with 2023 Short Years -- 14-APR-2023 Instructions for Filing Form 7207 For Certain Filers with 2023 Short Tax Years -- 14-APR-2023 Instructions for Filing Form 8835 for Certain Filers with 2023 Short Tax Years -- 14-APR-2023 Instructions for Filing Form 8933 for Certain Filers with 2023 Short Tax Years -- 14-APR-2023 Partial Release of 2022 Original Issue Discount (OID) Tables -- 04-APR-2023 Form 8957 and its instructions will no longer be revised -- 04-APR-2023 Clarification for Repayments in Chapter 8 of 2022 Publication 17 -- 30-MAR-2023 Corrections to the 2022 Instructions for Form 1040-PR -- 30-MAR-2023 Correction to the 2022 Publication 517, excess rental allowance -- 21-MAR-2023 Notice 2023-21 makes more taxpayers eligible for a credit or refund if they timely file Form 1040-X to amend 2019 and 2020 income tax returns -- 17-MAR-2023 Correction to the 2022 Instructions for Form 8995 -- 17-MAR-2023 Correction to the Modified Adjusted Gross Income (MAGI) Worksheet — Line 23 within the 2022 Instructions for Form 8839 -- 17-MAR-2023 IRS Action on Decision Related to Tax Year 2022 Form 6627 and its Instructions -- 10-MAR-2023 IRS Action on Decision Related to Publication 510 for Tax Year 2022 -- 10-MAR-2023 Clarification of Charitable Contribution Deduction Limits in the 2022 Schedule A (Form 1040) Instructions -- 08-MAR-2023 Correction to the 2022 Publication 721 -- 07-MAR-2023 Correction to Form 4136 for Tax Year 2022 -- 27-FEB-2023 The IRS No Longer Provides Copies of Exempt Organization Returns on DVD -- 24-FEB-2023 Correction to the 2022 Partner’s Instructions for Schedule K-1 (Form 1065) -- 24-FEB-2023 Correction to the 2023 Publication 505, Tax Withholding and Estimated Tax, Line 2 - Standard Deduction Worksheet -- 17-FEB-2023 Correction to the September 2022 Revision of the Instructions for Form 706, page 7 -- 15-FEB-2023 Corrections to the 2022 Publication 525 -- 14-FEB-2023 2022 Form 3468 and Instructions for Form 8991, Schedule C, Part II, Line 10 -- 03-FEB-2023 Update to Principal Business Activity Code, 2022 Instructions for Schedule C (Form 1040) -- 03-FEB-2023 Updates to the Instructions for Form 8962 regarding filing status exceptions -- 02-FEB-2023 Revised 2022 Instructions for Form 1040 (and 1040-SR) -- 27-JAN-2023 Update to 2021 Pub. 536 for certain post-2020 NOL deductions -- 29-DEC-2022 Exclusion of up to $10,200 of Unemployment Compensation for Tax Year 2020 Only -- 21-DEC-2022 Updates to the Instructions for Form W-7 (Rev. November 2021) -- 01-DEC-2022 Additional Guidance for Substitute Submissions of Form W-4 -- 29-NOV-2022 Guidance for Certain Required Minimum Distributions (RMDs) for the 2021 and 2022 tax years -- 17-NOV-2022 Correction to EFTPS contact information -- 15-NOV-2022 Form 1099-K- Clarification of Total Dollar Amount in Box 1a -- 10-NOV-2022 No Advance Release of Original Issue Discount (OID) Tables for Tax Year 2022 -- 02-NOV-2022 The Inflation Reduction Act of 2022 made the following changes impacting Form 720-X -- 26-OCT-2022 Taxpayer(s) may experience problems when electronically filing a return with an attached Form 8886 -- 18-OCT-2022 Address Change in Publication 1179, Substitute Forms Program -- 23-SEPT-2022 The Address Has Changed for the Substitute Forms Program -- 09-SEP-2022 Modified treatment of student loan forgiveness for discharges in 2021 through 2025 -- 08-SEP-2022 Additional Guidance for Substitute and Telephonic Submissions of Forms W-4P and W-4R -- 01-SEPT-2022 Clarification of Instructions for Form 8996 Informing Qualified Opportunity Zone Businesses not to file Form 8996 -- 30-AUG-2022 Clarification for Form 5330, Schedule F, line 2b -- 30-AUG-2022 Form 8806 Must Be Filed By Fax -- 25-JUL-2022 Update to the Extension of Time to Elect Portability of the DSUE Amount -- 21-JUL-2022 Change to the Instructions for Form 8991, Schedule A, Line 9b -- 13-JUL-2022 Correction to the 2020 and 2021 Instructions for Schedule D (Form 1040), “Capital Loss Carryover Worksheet – Lines 6 and 14” -- 11-JUL-2022 Updates to the Instructions for Form 9465 (Rev. October 2020) -- 11-JUL-2022 Form 1120-W, Estimated Tax for Corporations, and the Instructions for Form 1120-W Are Now Historical -- 30-JUN-2022 Updates to Publication 3920 (Rev. September 2014) regarding Disability Payments -- 02-JUNE-2022 Update to Form 8915-F and its instructions to explain the treatment of carrybacks and certain distributions -- 31-MAY-2022 Form 8917, Tuition and Fees Deduction, Is Now Historical -- 20-MAY-2022 IRS.gov link for questions about Form 8809-I has been updated -- 20-MAY-2022 Update for Form 8830, per Notice 2022-19 -- 13-MAY-2022 Updates for Form 8904 (Rev. December 2018) per Notice 2022-18 -- 11-MAY-2022 Form 8879-C, IRS e-file Signature Authorization for Form 1120, is now historical -- 05-MAY-2022 Form 8453-C, U.S. Corporations Income Tax Declaration, Is Now Historical -- 02-MAY-2022 Corrections to the 2021 Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs) -- 29-APR-2022 Corrected Publication 519 has been posted -- 22-APR-2022 Change to 2021 Publication 560, Chapter 6 References on Pages 7, 15, and 22 -- 19-APR-2022 Update to the “List of Countries Requiring Cooperation with an International Boycott” under “Boycotting Countries” -- 18-APR-2022 Correction to the 2021 Instructions for Form 5227, Page 13 -- 14-APR-2022 Changes to the Instructions for Form 8915-F (Rev. January 2022) -- 12-APR-2022 Filing and Furnishing Tax Year 2021 Paper Forms 1099-A and 1099-C -- 11-APR-2022 Revised 2022 Form 1096 Box 5 instructions, to correct box references for Forms 1099-DIV and 1099-MISC -- 07-APR-2022 Correction to Remove Duplicate Language in Instructions for Form 1024 -- 06-APR-2022 Clarified deadline for making 2021 HSA contributions in 2022 -- 06-APR-2022 Temporary change in policy with respect to applications for U.S. residency certifications for a two-year period -- 04-APR-2022 Update to Publication 3 (Rev. January 2022) for countries no longer certified to receive Imminent Danger Pay (IDP) -- 31-MAR-2022 Update to Schedule A (Form 8610) (Rev. November 2021) for the 4% Minimum Applicable Credit Percentage -- 24-MAR-2022 Changes to the 2021 Publication 526 -- 21-MAR-2022 Claiming the Child Tax Credit for Taxpayers Who Are Eligible to File Form 4029 for Tax Year 2021 -- 21-MAR-2022 Correction to 2021 Form 8453-TE, Part I, Line 4b -- 17-MAR-2022 Changes to the 2021 Instructions for Schedule B (Form 1116) -- 17-MAR-2022 Correction to Line 9 in the 2021 Instructions for Form 8615 -- 17-MAR-2022 Correction to Table 1.2 in the 2021 Instructions for Form 8962 -- 10-MAR-2022 Changes to the 2021 Publication 4681 -- 01-MAR-2022 Revised 2021 Publication 590-A -- 28-FEB-2022 Revised 2021 Publication 970, Tax Benefits for Education -- 16-FEB-2022 Revised 2021 Instructions for Schedule H (Form 1040) -- 16-FEB-2022 Changes to the Instructions Form 8962 (2021) -- 14-FEB-2022 Correction to the amounts in the 2022 Form W-4P, Deductions Worksheet, Line 4 -- 11-FEB-2021 Payers have the option to use either the 2021 Form W-4P or the 2022 Forms W-4P and/or W-4R for 2022 -- 11-FEB-2021 FAQs for Form 8832 and Foreign Eligible Entities -- 11-FEB-2022 Final Release of 2021 Original Issue Discount (OID) Tables -- 04-FEB-2022 Correction to the Publication 501, Dependents, Standard Deduction, and Filing Information -- 01-FEB-2022 Do Not File Form 7200 After January 31, 2022 -- 31-JAN-2022 Exceptions to the 4% Minimum Applicable Credit Percentage Under Section 42(b)(3) -- 28-JAN-2022 Update on Filing Form 8830 per Notice 2021-47 for tax years beginning in 2021 -- 28-JAN-2022 Excise Taxes Imposed on Certain Chemical Substances by Sections 4661 and 4671 -- 26-JAN-2022 Additional Line 10b Instructions for Certain Corporations Filing Form 8978 -- 21-JAN-2022 Clarification of Worksheet Line References in the 2020 Instructions for Form 8615 -- 24-JAN-2022 Change to the instructions for Individuals on Line 28 of the 2021 Form 4970 -- 19-JAN-2022 Changes to the 2021 Instructions for Schedules K-2 and K-3 (Form 8865) -- 18-JAN-2022 Changes to the 2021 S Corporation Instructions for Schedules K-2 and K-3 (Form 1120-S) -- 18-JAN-2022 Changes to the 2021 Partnership Instructions for Schedules K-2 and K-3 (Form 1065) -- 18-JAN-2022 Contributions in aid of construction for regulated water and sewerage disposal utility companies -- 14-JAN-2022 Filing and Furnishing Forms 1099-MISC and 1099-NEC for 2021 -- 14-JAN-2022 Change to the Instructions for Line 10a on 2021 Form 990-W -- 13-JAN-2022 Additional Coding Requirements for Tax Software Companies that Participate in IRS Free File Program -- 13-JAN-2022 2021 Forms W-2 Reporting of Qualified Sick Leave & Family Leave Wages Paid Under the Families First Coronavirus Response Act, as amended by the American Rescue Plan -- 26-NOV-2021 2021 Form W-2 and the General Instructions for Forms W-2 and W-3 updated for section 9632 of the American Rescue Plan Act of 2021 -- 24-NOV-2021 Early Termination of the Employee Retention Credit for Most Employers -- 23-NOV-2021 Filers should rely on this update when filing Form 8979 -- 17-NOV-2021 Change to the Mailing Address for Filing Forms 965-D and 965-E -- 21-OCT-2021 Correction to the Instructions for Form 941-SS (Rev. June 2021) -- 19-OCT-2021 Correction to the Instructions for Form 941 (Rev. June 2021) -- 19-OCT-2021 Correction to the 2021 Schedules K-2 and K-3 (Form 1065) -- 17-SEP-2021 Clarification Concerning Completion of Tax Year 2020 Form 1118, Schedule C -- 27-AUG-2021 Clarification Concerning Filing of Tax Year 2020 Separate Schedule Q (Form 5471) -- 23-AUG-2021 Clarifications for Instructions for Form 8992 Regarding a Domestic Partnership that is a U.S. Shareholder of One or More Controlled Foreign Corporations (CFCs) -- 20-AUG-2021 Clarification Concerning Completion of Tax Year 2020 Form 1118, Schedule D -- 18-AUG-2021 New Address for Filing Form 8898 -- 13-AUG-2021 Correction to the 2020 Instructions for Schedule K-1 (Form 1041) -- 15-JUL-2021 Using a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) When Paying Your Estimated Taxes -- 28-JUNE-2021 Change to the Instructions for Form 8991, Schedule A, line 9b -- 25-JUNE-2021 Using a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) When Filing Your Tax Return -- 25-JUNE-2021 Updates for Form 8904 (Rev. December 2018) per Notice 2021-34 -- 10-JUNE-2021 Completing 2020 Schedule A (Form 990-T) When Gross Income is $10,000 or Less -- 04-JUNE-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 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 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 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