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.

Corrected mailing addresses for Form 2678 -- 20-JUNE-2024

Correction to the 2023 Instructions for Form 1040, Instructions for Schedule 3, line 5b -- 07-JUNE-2024

How Form 1040-SS filers should report expenses for the business use of their home on Schedule C (Form 1040) in 2023 -- 04-JUNE-2024

Change of address for SBSE Advisory Office -- 17-MAY-2024

Corrections to High Deductible Health Plan eligibility and employer contribution limits in the 2024 Publication 15-B -- 15-MAY-2024

New private delivery mailing address for the Instructions for Form 8857 (Rev. June 2021) -- 09-MAY-2024

Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 -- 08-MAY-2024

Update to Additional Child Tax Credit (ACTC) amount in the 2023 Publication 17 -- 08-MAY-2024

Health Coverage Tax Credit (HCTC) has expired on December 31, 2021 -- 03-MAY-2024

Applicable entities filing Form 990-T by mail -- 03-MAY-2024

Clarification to the 2023 Instructions for Form 5695 for joint occupants -- 03-MAY-2024

Threshold for the gross receipts test on Form 1120-IC-DISC, Schedule O increased to $27 million for 2022 and $29 million for 2023 -- 30-APRIL-2024

Clarification to the 2023 instructions for Form 3468, Part VI, in relation to Part I, lines 7 and 8 -- 18-APRIL-2024

Updates to Publication 3 (Rev. 2023), regarding the nontaxable combat pay election -- 18-APRIL-2024

Changes to 2023 Publication 519 -- 11-APRIL-2024

New process with respect to Form 8802, Application for United States Residency Certification -- 10-APRIL-2024

Partner’s instructions for Schedule K-1, Box 20, Code ZZ—CAMT -- 09-APRIL-2024

Reinstatement of Form SS-4’s line 14 election to file Form 944 annually -- 28-MARCH-2024

Reporting requirement not applicable for lead service line replacement payments -- 28-MARCH-2024

Partnership Instructions for Schedule K-1, Box 20, Code ZZ—CAMT -- 28-MARCH-2024

Puerto Rico and American Samoa Information for Active Duty Members of the U.S. Armed Forces and Certain Other U.S. Government Employees Using Pub. 570 -- 27-MARCH-2024

New electronic filing requirements for Forms 499R-2/W-2PR -- 21-MARCH-2024

Change to text in January 2024 Instructions for Form 8881, under “No Deduction Allowed for Credit Amount” -- 21-MARCH-2024

Final release of 2023 Original Issue Discount (OID) Tables -- 22-MARCH-2024

Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced -- 14-MARCH-2024

Instructions for filing Form 8865 and attaching Form 3800 and certain other forms for tax years beginning in 2023 -- 12-MARCH-2024

Extension of time to furnish statements to recipients -- 11-MARCH-2024

Correction to Schedule K-2 (Form 8865) for tax year 2023 -- 08-MARCH-2024

Revised 2023 Instructions for Form 7213, Nuclear Power Production Credit -- 08-MARCH-2024

Form 941-SS discontinued after 2023 -- 07-MARCH-2024

2023 Publication 519, update to chapter 4 -- 29-FEB-2024

Update to 2023 Partnership Instructions for Schedules K-2 and K-3 (Form 1065) -- 29-FEB-2024

Revised 2023 instructions for Form 7210, Clean Hydrogen Production Credit -- 28-FEB-2024

Correction to the Index Entry for Alternative Minimum Tax in the 2023 instructions for Form 990-T -- 22-FEB-2024

Changes to Publication 583 (Rev. January 2021) -- 21-FEB-2024

Corrections to the 2023 Form 4626, Alternative Minimum Tax—Corporations -- 14 -FEB-2024

Changes to the 2023 instructions for Schedule C (Form 1040) -- 09-FEB-2024

Safe harbors for sustainable aviation fuel credit -- 07-FEB-2024

Safe harbors for sustainable aviation fuel credit -- 05-FEB-2024

2023 Electronic file requirement -- 02-FEB-2024

Additional time for partnerships to provide complete Forms 8308 for section 751(a) exchanges occurring in calendar year 2023 -- 29-JAN-2024

SECURE 2.0 Act changes affecting amounts reported on the 2023 Forms W-2, W-2AS, W-2GU, and W-2VI -- 29-JAN-2024

Updated references for Publication 535, 2023 instructions for Schedule C (Form 1040) -- 23-JAN-2024

Publication 51 will no longer be revised -- 23-JAN-2024

Publication 535 is no longer being revised -- 22-JAN-2024

Publication 80 will no longer be revised -- 22-JAN-2024

Changes to the previously posted 2024 Forms W-2, W-2AS, W-2GU, and W-2VI -- 18-JAN-2024

Change to Form 3520 (Rev. December 2023) -- 18-JAN-2024

Form 5558 is no longer used to apply for an extension of time to file Form 5330 -- 09-JAN-2024

Advance release of 2023 Original Issue Discount (OID) tables -- 29-DEC-2023

Relief from additions to tax for underpayments applicable to the new corporate alternative minimum tax -- 21-DEC-2023

Publication 1167: New mailing address to submit substitute forms for approval -- 14-DEC-2023

Publication 1141: New mailing address for questions regarding substitute Forms W-2 and W-3 -- 14-DEC-2023

Tax year 2023 service-related disability distributions reported on Form 1099-R -- 13-NOV-2023

Update to Instructions for Form 706, Part 1, Lines 3a and 3b -- 30-OCT-2023

Guide to Business Expense Resources -- 28-SEPT-2023

Changes to the Form 5498 Instructions for Participant, box 11, to reflect reduction in excise tax on certain accumulations in qualified retirement plans for tax years 2022 & 2023 -- 18-SEPT-2023

Construction and installation starting date for section 45Q facilities and certain property (Rev. December 2022) – 15 -SEPT-2023

E-filing thresholds lowered for certain information returns -- 14 -SEPT-2023

Update for Form 8904 (Rev. December 2018) per Notice 2023-58 -- 14-SEPT-2023

Update for Form 8830 (Rev. March 2022) per Notice 2023-57 -- 14 -SEPT-2023

Changes to the Instructions for Form 1040-C (Rev. January 2023) -- 28 -AUG-2023

Revised 2023 Instructions for Form 1042-S -- 17-AUG-2023

Changes to the 2022 Instructions for Form 5329 -- 08-AUG-2023

New electronic filing requirements for correction Form W-2c -- 07-JULY-2023

New electronic filing requirements for Forms W-2 -- 07-JULY-2023

Publication 929, Tax Rules for Children and Dependents will no longer be revised -- 21-JUN-2023

Guidance on Determining a Corporation’s Estimated Tax Payment –- 20 -JUN-2023

Correction of Publication 561 (Rev. Mar. 2023) Regarding Used Clothing -- 20-JUNE-2023

Updated Information on Signing Electronically Submitted Form 8940 -- 09-JUNE-2023

Updated Information on Signing Electronically Submitted Form 1024-A -- 09-JUNE-2023

Change of Mailing Address for Reporting All Back Pay Under Statute Cases to the Social Security Administration -- 09-JUN-2023

Change in Line 19 of the 2021 and 2023 Instructions for Form 1040-X -- 05-JUNE-2023

Clarification to 2023 Instructions for Form 5471 regarding new Schedule Q columns (xv) and (xvi) -- 23-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

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

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