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.
Update for Form 8830 (Rev. March 2022) per Notice 2025-32 – 18-JULY-25
Changes to 2024 line 25c worksheet in 2024 instructions for Form 8606 -- 8-JULY-2025
Tax year 2023 and 2024 reporting relief: Forms 8835, Renewable Electricity Production Credit, and 3468, Investment Credit -- 25-JUNE-2025
Clarification to the January 2025 version of the Instructions for Form 6765 regarding qualified research expenses and group reporting -- 18-JUNE-2025
Correction to the 2023 Partner’s Instructions for Schedule K-1 (Form 1065), box 15 -- 5-JUNE-2025
Expanded and new filing exceptions for Schedules K-2 and K-3 (Form 1065) beginning tax year 2024 -- 4-JUNE-2025
Expanded and new filing exceptions for Schedules K-2 and K-3 (Form 1120-S) beginning tax year 2024 -- 4-JUNE-2025
Estate tax closing letter fee reduced to $56 effective May 21, 2025 -- 23-MAY-2025
Corrections to the Instructions for Form 8911 (Rev. December 2024) -- 23-MAY-2025
Correction to qualified interconnection property in the 2024 Instructions for Form 3468, Part VI -- 16-MAY-2025
Update to the 2024 Publication 525 for Section 83(b) election -- 6-MAY-2025
Changes to Worksheet 3 in Publication 523 (revisions 2017 through 2023) -- 6-MAY-2025
Clarification for Form 5330 regarding a financial institution that is a disqualified person -- 25-APRIL-2025
Use January 2023 revision of Schedule 3 (Form 8849) to report any allowable claims for 2024 -- 11-APRIL-2025
Revocation of section 6417 election -- 9-APRIL-2025
Correction to the 2018 through 2024 Instructions for Schedule D (Form 1040), Line 21 -- 25-MARCH-2025
Exemption from the requirement to electronically file Forms 1042 required to be filed in 2024 and 2025 -- 25-MARCH-2025
Instructional update for Part II–Modified Taxable Income, line 3a -- 25-MARCH-2025
New options for businesses to make payments -- 18-MARCH-2025
New options for businesses to make payments and get transcripts -- 17-MARCH-2025
Reporting amounts from Schedule K-1 (Form 1120-S), box 13, code H, on Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations -- 12-MARCH-2025
Form 3800 – Corrections to size of fillable fields -- 12-MARCH-2025
You may need to file an amended return to claim benefits under the Federal Disaster Tax Relief Act of 2023 -- 26-FEB-2025
Clarification about Alaska Permanent Fund Dividends -- 12-FEB-2025
Impact of the Federal Disaster Tax Relief Act of 2023 on Publication 225 -- 3-FEB-2025
Publication 524 will no longer be revised -- 3-FEB-2025
Changes to line references in the 2024 Instructions for Form 709 -- 30-JAN-2025
Advance release of 2024 original issue discount (OID) tables -- 28-JAN-2025
Corrections to the List of Codes and References used in the Partner’s Instructions for Schedule K-1 (Form 1065) -- 23-JAN-2025
Correction to 2024 Schedule 2 (Form 1040), line 21 -- 21-JAN-2025
Correction to the tax rate schedules in the 2024 Instructions for Form 1040 -- 8-JAN-2025
Discrepancy in Appendix D in the Instructions for Form 8915-F (Rev. January 2024) -- 20-DEC-2024
Small corporate taxpayers who reported Corporate Alternative Minimum Tax for tax year 2023 -- 18-DEC-2024
Correction to the 2021, 2022, and 2023 Instructions for Form 4562, instructions for Part I, line 5 -- 4-DEC-2024
Changes to the Instructions for Form 8911 (Rev. January 2024) per Notice 2024-64 -- 27-NOV-2024
Due date correction for furnishing certain 2024 information return statements to recipients -- 24-OCT-2024
Publication 536 will no longer be revised -- 24-OCT-2024
Using EFTPS to submit payments -- 17-OCT-2024
Partnerships may use EFTPS -- 25-SEPT-2024
Changes to Form 990-PF, Part X, Distributable Amount -- 23-AUG-2024
Change of address in Publication 957 for reporting back pay to the Social Security Administration -- 22-AUG-2024
Updates to Publication 560 -- 19-AUG-2024
Update to where to file address for Form 8971 -- 6-AUGUST-2024
Electronic filing of some amended employment tax returns is now available -- 17-JULY-2024
Corrected mailing addresses for Form 2678 -- 20-JUNE-2024
Correction to the 2023 Instructions for Form 1040, Instructions for Schedule 3, line 5b -- 7-JUNE-2024
How Form 1040-SS filers should report expenses for the business use of their home on Schedule C (Form 1040) in 2023 -- 4-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 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