Friday, July 31, 2026

Recent Development for Tax Products

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Recent Developments for Tax Products 07/31/2026

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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 8868 Instructions for Form 8868, Application for Extension of Time to File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans Dec 2026 07/31/2026
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Recent Development for Tax Products

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Recent Developments for Tax Products 07/31/2026

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
Form 3468 Investment Credit 2026 07/31/2026
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Contribuyentes eligibles podrían recibir alivio de multas de forma automática

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Consejos Tributarios del IRS 31 de julio de 2026 

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Consejo tributario del IRS 2026-59SP

En Esta Edición


Contribuyentes eligibles podrían recibir alivio de multas de forma automática

Los contribuyentes con un historial de presentación y pago puntuales podrían tener un camino más fácil para obtener alivio de multas.  

Este verano, la nueva Exención de Multas (AEP, por sus siglas en inglés) sustituirá al alivio administrativo vigente desde hace tiempo conocido con alivio de reducción por primera vez y está diseñada para simplificar el proceso y reducir la carga administrativa para aquellos contribuyentes que cumplen puntualmente con sus obligaciones. 

Elegibilidad

AEP se aplica a las declaraciones originales elegibles, comenzando con el año tributario 2025 y las declaraciones trimestrales de 2026, así como a periodos tributarios futuros. Los contribuyentes reúnen los requisitos si tienen un historial de presentación oportuna de declaraciones y de pago de los impuestos adeudados durante los tres años anteriores, (o doce trimestres consecutivos para las declaraciones trimestrales). 

Cuando los contribuyentes cumplen con los requisitos, no se imponen multas durante el procesamiento por: 

  • Falta de presentación.
  • Falta de pago.
  • Falta de depósito.

Los contribuyentes elegibles no necesitan realizar ninguna gestión para recibir este alivio. Si el IRS aplica la AEP, el contribuyente recibirá una notificación como las que se presentan únicamente en respuesta a transacciones especificas o eventos poco frecuentes (como el Formulario 706, Declaración del Impuesto sobre el Patrimonio de los EE. UU., o el Formulario 709, Declaración del Impuestos sobre Donaciones) generalmente no son elegibles. 

A medida que el alivio de reducción por primera vez se elimina gradualmente y se realiza la transición al AEP, es posible que algunos contribuyentes elegibles sigan recibiendo notificaciones de multas correspondientes a declaraciones trimestrales de los años tributarios de 2025 y 2026. Los contribuyentes que consideren cumplir con los requisitos pueden comunicarse con el IRS para solicitar el alivio “First Time Abate” durante esta transición.  AEP reemplazara al programa “First Time Abate” para aquellas declaraciones elegibles cuya fecha de vencimiento original sea el 1ro de enero de 2027 o una fecha posterior. Por favor, consulte la sección sobre Alivio de la imposición de multa administrativa para más información.

Otras opciones de alivio de multas 

Los contribuyentes que no reúnan los requisitos para el AEP aún pueden solicitar la exención de multas por causa razonable. Vea Alivio de la imposición de multa debido a causa razonable para más información. Si bien el AEP evita la imposición de determinadas multas, los contribuyentes deben pagar los impuestos e intereses adeudados, así como cualquier multa que no reúna los requisitos para la exención. 

Más información

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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 GovDelivery logo

Recent Development for Tax Products

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Recent Developments for Tax Products 07/31/2026

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
Form 4797 Sales of Business Property 2026 07/31/2026
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Thursday, July 30, 2026

Recent Development for Tax Products (Daily Summary)

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Recent Development for Tax Products – Daily 07/30/2026

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 990 (Schedule I) Instructions for Schedule I (Form 990) Dec 2026 07/30/2026
Form 2438 Undistributed Capital Gains Tax Return Dec 2026 07/30/2026
Instruction 8971 Instructions for Form 8971 Information Regarding Beneficiaries Acquiring Property From a Decedent Dec 2026 07/30/2026
Form 8379 Injured Spouse Allocation Dec 2026 07/30/2026
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Recent Development for Tax Products

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

IRS.gov Banner
Recent Developments for Tax Products 07/30/2026

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
Form 8379 Injured Spouse Allocation Dec 2026 07/30/2026
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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.


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 GovDelivery logo

Recent Development for Tax Products

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

IRS.gov Banner
Recent Developments for Tax Products 07/30/2026

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 8971 Instructions for Form 8971 Information Regarding Beneficiaries Acquiring Property From a Decedent Dec 2026 07/30/2026
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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.


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 GovDelivery logo