Recent Development for Tax Products

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Recent Developments for Tax Products 10/31/2025
Tax Products Topics Forms & Publications All Tax Products Draft Tax Products Help with forms and instructions Post-release changes to tax forms, instructions, and publications Comments on Tax Forms, and Publications IRS Resources Taxpayer Bill of Rights Contact My Local Office File your tax return Newsroom Let us help you Taxpayer Advocate Service Where to File	The Following Early Release(s) have been posted Early Releases are draft versions of tax forms, instructions, and publications. Do not file draft forms and do not rely on information in draft instructions or publications. Product Title Rev. Date Posted Instruction 1094-C and 1095-C Instructions for Forms 1094-C and 1095-C 2025 10/31/2025 Instruction 8924 Instructions for Form 8924, Excise Tax on Certain Transfers of Qualifying Geothermal or Mineral Interest Dec 2025 10/31/2025 Back to Top Thank you for subscribing to Recent Development for Tax Products, an IRS e-mail service. This message was distributed automatically from the mailing list Recent Development for Tax Products. Please Do Not Reply To This Message.

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Recent Development for Tax Products

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Recent Developments for Tax Products 10/30/2025
Tax Products Topics Forms & Publications All Tax Products Draft Tax Products Help with forms and instructions Post-release changes to tax forms, instructions, and publications Comments on Tax Forms, and Publications IRS Resources Taxpayer Bill of Rights Contact My Local Office File your tax return Newsroom Let us help you Taxpayer Advocate Service Where to File	The Following Early Release(s) have been posted Early Releases are draft versions of tax forms, instructions, and publications. Do not file draft forms and do not rely on information in draft instructions or publications. Product Title Rev. Date Posted Instruction 8582 Instructions for Form 8582, Passive Activity Loss Limitations 2025 10/30/2025 Back to Top Thank you for subscribing to Recent Development for Tax Products, an IRS e-mail service. This message was distributed automatically from the mailing list Recent Development for Tax Products. Please Do Not Reply To This Message.

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Important Reminders Related to the Termination of the Clean Vehicle Credits

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e-News for Clean Vehicle Industry ##October 29, 2025##
News Essentials What's Hot News Releases IRS - The Basics IRS Guidance Media Contacts Facts & Figures Around The Nation e-News Subscriptions The Newsroom Topics Credits and Deductions Under the Inflation Reduction Act of 2022 Clean Vehicle Tax Credits Frequently Asked Questions About the New, Previously Owned and Qualified Commercial Clean Vehicles Credit Multimedia Center Noticias en Español Tax Scams Fact Sheets IRS Tax Tips Armed Forces Latest News Home IRS Resources Contact My Local Office Filing Options Forms & Instructions Frequently Asked Questions News Taxpayer Advocate Where to File IRS Social Media	Important reminders related to the termination of the Clean Vehicle Credits The One, Big, Beautiful Bill (OBBB) (Public Law 119-21, 139 Stat. 72 (July 4, 2025)), accelerated the termination of the Clean Vehicle Credit, sections 30D, 25E, and 45W. On August 21, 2025, IRS issued frequently asked questions (FAQs) in Fact Sheet 2025-05 relating to the modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, and 179D under OBBB. Key points in the FAQs include: New user registrations for the Clean Vehicle Credit program, through the Energy Credits Online (ECO) portal, closed on September 30, 2025. The ECO portal will remain open beyond September 30, 2025, for limited usage by previously registered users to submit time of sale reports and updates to such reports, such as when there has been a returned vehicle. When submitting time of sale reports, they should submit supporting documents such as the complete vehicle deal jacket and any documents pertaining to the clean vehicle credit, which may expedite the review process. Important reminders for repayments – IRS reissuing Pay.gov invoices for unpaid advance payments for vehicle returns or cancellations: When a dealer submits a return or cancels a time of sale report, they must repay the advance payment of the credit received at the original time of sale. Pay.gov electronically sends an invoice and access code to the email address associated with the dealer's advance payment registration. Payment will not be automatically debited. When the invoice is received, the dealer should promptly repay the advance payment within 30 days of receipt of the invoice. Advance payments for new time of sale report submissions will only be paid out for that vehicle after the dealer first repays the IRS any advance payment for a returned or cancelled time of sale report. If a dealer is unable to locate the email containing the invoice and access code, please contact the IRS at irs.clean.vehicles.dealer.info@irs.gov to request a new one. For more information on the expiration of the clean vehicle credits, please see Fact Sheet 2025-05. Back to Top         Thank you for subscribing to e-News for Clean Vehicle Industry, an IRS e-mail service. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically from the mailing list IRS e-News for Vehicle Industry. Please Do Not Reply To This Message.

 

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Recent Development for Tax Products

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Recent Developments for Tax Products 10/29/2025
Tax Products Topics Forms & Publications All Tax Products Draft Tax Products Help with forms and instructions Post-release changes to tax forms, instructions, and publications Comments on Tax Forms, and Publications IRS Resources Taxpayer Bill of Rights Contact My Local Office File your tax return Newsroom Let us help you Taxpayer Advocate Service Where to File	The Following Early Release(s) have been posted Early Releases are draft versions of tax forms, instructions, and publications. Do not file draft forms and do not rely on information in draft instructions or publications. Product Title Rev. Date Posted Instruction 708 Instructions for Form 708, Tax on Gifts and Bequests Received From Expatriates Dec 2025 10/29/2025 Form 1041 U.S. Income Tax Return for Estates and Trusts 2025 10/29/2025 Form 708 United States Return of Tax for Gifts and Bequests Received From Covered Expatriates Dec 2025 10/29/2025 Instruction 8308 Instructions for Form 8308, Report of a Sale or Exchange of Certain Partnership Interests Nov 2025 10/29/2025 Instruction 2106 Instructions for Form 2106, Employee Business Expenses 2025 10/29/2025 Publication 590-A Contributions to Individual Retirement Arrangements (IRAs) 2025 10/29/2025 Instruction 1094-B and 1095-B Instructions for Forms 1094-B and 1095-B 2025 10/29/2025 Back to Top Thank you for subscribing to Recent Development for Tax Products, an IRS e-mail service. This message was distributed automatically from the mailing list Recent Development for Tax Products. Please Do Not Reply To This Message.

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Recent Development for Tax Products

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Recent Developments for Tax Products 10/28/2025
Tax Products Topics Forms & Publications All Tax Products Draft Tax Products Help with forms and instructions Post-release changes to tax forms, instructions, and publications Comments on Tax Forms, and Publications IRS Resources Taxpayer Bill of Rights Contact My Local Office File your tax return Newsroom Let us help you Taxpayer Advocate Service Where to File	The Following Early Release(s) have been posted Early Releases are draft versions of tax forms, instructions, and publications. Do not file draft forms and do not rely on information in draft instructions or publications. Product Title Rev. Date Posted Form 6627 Environmental Taxes Jan 2026 10/28/2025 Instruction 943 (sp) Instructions for Form 943 (sp), Employer's Annual Federal Tax Return for Agricultural Employees (Spanish Version) 2025 10/28/2025 Form 1120-S (Schedule K-3) Shareholder's Share of Income, Deductions, Credits, etc.-International 2025 10/28/2025 Form 8864 Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit Dec 2025 10/28/2025 Instruction 1120-S (Schedule K-3) Shareholder's Instructions for Schedule K-3 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc. - International 2025 10/28/2025 Back to Top Thank you for subscribing to Recent Development for Tax Products, an IRS e-mail service. This message was distributed automatically from the mailing list Recent Development for Tax Products. Please Do Not Reply To This Message.

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Recent Development for Tax Products

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Recent Developments for Tax Products 10/27/2025
Tax Products Topics Forms & Publications All Tax Products Draft Tax Products Help with forms and instructions Post-release changes to tax forms, instructions, and publications Comments on Tax Forms, and Publications IRS Resources Taxpayer Bill of Rights Contact My Local Office File your tax return Newsroom Let us help you Taxpayer Advocate Service Where to File	The Following Early Release(s) have been posted Early Releases are draft versions of tax forms, instructions, and publications. Do not file draft forms and do not rely on information in draft instructions or publications. Product Title Rev. Date Posted Instruction 1041 Instructions for Form 1041 and Schedules A, B, G, J, and K-1, U.S. Income Tax Return for Estates and Trusts 2025 10/27/2025 Instruction 1116 (Schedule C) Instructions for Schedule C (Form 1116), Foreign Tax Redeterminations Dec 2025 10/27/2025 Instruction 8233 Instructions for Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual Dec 2025 10/27/2025 Form 8908 Energy Efficient Home Credit Dec 2025 10/27/2025 Instruction 8804-W Instructions for Form 8804-W, Installment Payments of Section 1446 Tax for Partnerships 2026 10/27/2025 Back to Top Thank you for subscribing to Recent Development for Tax Products, an IRS e-mail service. This message was distributed automatically from the mailing list Recent Development for Tax Products. Please Do Not Reply To This Message.

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Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need your email address to log in. If you have questions or problems with the subscription service, visit subscriberhelp.govdelivery.com. This service is provided to you at no charge by the Internal Revenue Service (IRS).

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IR-2025-108: IRS reminds tax pros to renew PTINs for the 2026 tax season

IRS Newswire October 27, 2025
News Essentials What's Hot News Releases IRS - The Basics IRS Guidance Media Contacts Facts & Figures Around The Nation e-News Subscriptions The Newsroom Topics Multimedia Center Noticias en Español Radio PSAs Tax Scams The Tax Gap Fact Sheets IRS Tax Tips Armed Forces Latest News Home IRS Resources Contact My Local Office Filing Options Forms & Instructions Frequently Asked Questions News Taxpayer Advocate Where to File IRS Social Media	Issue Number:    IR-2025-108 Inside This Issue IRS reminds tax pros to renew PTINs for the 2026 tax season IR-2025-108, Oct. 27, 2025 WASHINGTON — The Internal Revenue Service today reminds the more than 800,000 paid tax preparers that preparer tax identification numbers must be renewed annually, and the 2026 renewal period is now open. Anyone who prepares or assists in preparing federal tax returns or claims for refunds for compensation must have a valid PTIN and include it on all returns and claims filed with the IRS. Also, all enrolled agents, regardless of whether they prepare tax returns, must renew their PTINs annually to maintain their active status. PTINs expire on Dec. 31 of the calendar year for which they are issued. All 2025 PTINs will expire on Dec. 31, 2025. The fee to renew or obtain a PTIN is $18.75 for 2026. The PTIN fee is non-refundable. How to renew The IRS encourages tax pros to renew online, which takes less than 15 minutes to complete. A paper option is available, using Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal, however, it can take 6 weeks for processing. To renew online: Start at IRS.gov/taxpros. Select the "Renew or Register" button. Select "Log in" and enter the user ID and password to access the online PTIN system. Select the "Renew my PTIN" button from the main menu. Once completed, applicants will receive confirmation of their PTIN renewal. Tax pros can also use the online PTIN system to: Check their completed continuing education. View the number of 1040 returns filed using their PTIN. Review communications from the IRS Return Preparer Office. Track their progress for participation in the IRS Annual Filing Season Program. What's new for 2026: ID.me sign-in The IRS Tax Professional PTIN System now uses a new, secure sign-in option: ID.me. ID.me is a trusted technology provider of identity verification and sign-in services, for taxpayers to securely access IRS tools. For tax preparers with a Social Security number, they will be automatically routed to ID.me for identity verification and login. Tax preparers that do not have an ID.me will need to create one to access the IRS Tax Professional PTIN System. Tax preparers that do not have an SSN will continue to use their current sign in process. Back to Top         Thank you for subscribing to the IRS Newswire, an IRS e-mail service. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically from the mailing list IRS Newswire. Please Do Not Reply To This Message.

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