Recent Development for Tax Products

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Recent Developments for Tax Products 01/22/2026
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 2210 Instructions for Form 2210, Underpayment of Estimated Tax by Individuals, Estates and Trusts 2025 01/22/2026 Instruction 8960 Instructions for Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts 2025 01/22/2026 Publication 537 Installment Sales 2025 01/22/2026 Instruction 8829 Instructions for Form 8829, Expenses for Business Use of Your Home 2025 01/22/2026 Instruction 2210-F Instructions for Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishers 2025 01/22/2026 Form 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent Dec 2025 01/22/2026 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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Tax Tip 2025-05: Tax Pros: Become an authorized e-file provider in three steps

IRS Tax Tips Jan. 22, 2026
Useful Links: IRS.gov Help For Hurricane Victims 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/Consumer Alerts The Tax Gap Fact Sheets IRS Tax Tips Armed Forces Latest News IRS Resources Contact Your Local IRS Office Filing Your Taxes Forms & Instructions Frequently Asked Questions Taxpayer Advocate Service Where to File IRS Social Media	Issue Number: Tax Tip 2026-05 Tax Pros: Become an authorized e-file provider in three steps Tax professionals must become an authorized e-file provider to file their clients' federal tax returns electronically. The process is as easy as 1-2-3. E-filing is the most secure and accurate way to file returns, and it saves time. How to apply Tax pros can complete and submit an authorized e-file provider application online with IRS.gov. They can complete the application at their own pace, save their progress and return to it later. To complete the application, tax pros should: Sign into an existing account or create a new account with the e-Services e-file application Fill out identification information for their firm Enter information about each principal and responsible official in their organization Choose the e-file provider option Select "Electronic Return Originator" if they are return preparers who want to offer e-file to their clients Enter their current professional status information such as whether the principal or responsible official is certified or licensed Get fingerprinted If the applicant isn't already certified or licensed, they must schedule an appointment with the IRS-authorized vendor for fingerprinting. The scheduling link is on the e-file application summary page. There is no charge for this service. Pass a suitability check After the IRS receives the application and required information, the agency will conduct a suitability check which may include a: Credit check Tax compliance check Criminal background check Check for prior non-compliance with IRS e-file requirements It can take up to 45 days from the date of submission for the IRS to approve an application. Once an application is approved, the IRS sends an acceptance letter in the mail with the preparer's Electronic Filing Identification number. More information Publication 3112, IRS e-file Application and Participation IRS Tax Pro Account Subscribe to IRS Tax Tips Back to top           Thank you for subscribing to IRS Tax Tips, an IRS e-mail service. For more information on federal taxes please visit IRS.gov. This message was distributed automatically from the IRS Tax Tips mailing list. Please Do Not Reply To This Message.

 

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This email was sent to business.solutions.ve@gmail.com by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington, D.C. 20535

Recent Development for Tax Products

Having trouble viewing this email? View it as a Web page.                                                                                                                                                

Recent Developments for Tax Products 01/22/2026
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 1120-F Instructions for Form 1120-F, U.S. Income Tax Return of a Foreign Corporation 2025 01/22/2026 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 01/21/2026
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 Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 2026 01/21/2026 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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This email was sent to business.solutions.ve@gmail.com by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington, D.C. 20535

Recent Development for Tax Products

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Recent Developments for Tax Products 01/20/2026
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 1040-C Instructions for Form 1040-C, U.S. Departing Alien Income Tax Return Jan 2026 01/20/2026 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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Tax Tip 2026-04: Enhanced tax incentives for Qualified Opportunity Zone investments in rural areas

IRS Tax Tips Jan. 20, 2026
Useful Links: IRS.gov Help For Hurricane Victims 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/Consumer Alerts The Tax Gap Fact Sheets IRS Tax Tips Armed Forces Latest News IRS Resources Contact Your Local IRS Office Filing Your Taxes Forms & Instructions Frequently Asked Questions Taxpayer Advocate Service Where to File IRS Social Media	Issue Number: Tax Tip 2026-04 Enhanced tax incentives for Qualified Opportunity Zone investments in rural areas Recent changes to Qualified Opportunity Zones enhance tax incentives for taxpayers who invest in rural areas. Investments in QOZs ultimately help improve economic growth and job creation in these communities. Under the One, Big, Beautiful Bill, there are two important changes. What's new for Qualified Opportunity Zones A rural area is now defined as any area other than a city or town with a population greater than 50,000, and any urbanized area contiguous and adjacent to a city or town with a population greater than 50,000. This definition applies to States, the District of Columbia and U.S. territories. The substantial improvement threshold for improvements to property located in a QOZ that is comprised entirely of a rural area, has been modified. As of July 4, 2025, the substantial improvement threshold for required additions to the basis for property located in these QOZs was reduced from 100 percent to 50 percent. There are currently 8,764 QOZs in the U.S., many of which have experienced a lack of investment for decades. Notice 2025-50 identified 3,309 of those QOZs as a rural area. More information One, Big, Beautiful Bill provisions Subscribe to IRS tax tips Back to top           Thank you for subscribing to IRS Tax Tips, an IRS e-mail service. For more information on federal taxes please visit IRS.gov. This message was distributed automatically from the IRS Tax Tips mailing list. Please Do Not Reply To This Message.

 

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Reminder to review and update your IRS e-file Application

QuickAlerts for Authorized IRS e-file Providers/EROs January 21, 2026
e-file Resources QuickAlerts Library QuickAlerts Article QuickAlerts Brochure e-file for Tax Pros Software Developers IRS.gov Refund Information Other Useful Links Tax Professionals Home All Forms and Instructions Stakeholders Partners' Headliners Training and Communication Tools e-Services Disaster Relief Internal Revenue Bulletins	Reminder: Review your IRS e-file Application to ensure the information on the application is current. Publication 3112, IRS e-file Application and Participation states that you must revise your e-file application within 30 days of any change. Providers must review and update their IRS e-file application information via e-services. Update your application with changes to: Principals Responsible Officials Personal Credential Address Phone numbers Uniform Resource Locator (URL) information Some updates may require you to re-submit the application. If the Application Status, located in the upper right-hand corner of the summary page, reads "Resubmission Required", the application must be re-submitted. The IRS can inactivate your Authorized IRS e-file Provider status if we receive undeliverable mail or are unable to contact you. Back to Top Thank you for subscribing to QuickAlerts for Tax Professionals, an IRS e-mail service. If you have an idea or a question related to QuickAlerts you can contact us by e-mail. Submissions which are not related to QuickAlerts will not be processed. If you have tax related questions you should pursue normal customer service channels provided on IRS.gov. 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. Please Do Not Reply To This Message.

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This email was sent to business.solutions.ve@gmail.com by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington, D.C. 20535