Recent Development for Tax Products

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Recent Developments for Tax Products 06/03/2026
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 990 (Schedule D) Supplemental Financial Statements Dec 2026 06/03/2026 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 06/02/2026
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 8849 (Schedule 6) Instructions for Schedule 6, Form 8849 Other Claims Jun 2026 06/02/2026 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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IR-2026-71SP: No es demasiado tarde; use IRS Free File hoy mismo

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Consejos Tributarios del IRS 2 de junio de 2026
Esenciales de Noticias Noticias en Español Consejos Tributarios del Cuidado de Salud Oficina de Prensa Fraudes Tributarios Alrededor de la Nación Temas de Interés IRS.gov/Español   Consejos Tributarios Centro Multimediático Hojas de Datos Recursos del IRS Medios Sociales y el IRS Contacto de Mi Oficina Local Formularios e Instrucciones Defensor del Contribuyente Los Derechos del Contribuyente	Edición Número:  IR-2026-71SP En Esta Edición No es demasiado tarde; use IRS Free File hoy mismo WASHINGTON — El Servicio de Impuestos Internos (IRS) les recuerda a los contribuyentes que no cumplieron con la fecha límite de presentación de impuestos que aún pueden presentar su declaración de impuestos federales de 2025 sin costo alguno a través del programa Free File del IRS. “Free File del IRS facilita a los contribuyentes el cumplimiento de sus obligaciones de presentación y la reclamación de valiosos créditos tributarios sin costo”, declaró Frank J. Bisignano, director ejecutivo del IRS. “A medida que continuamos transformando al IRS en una agencia con prioridad digital, herramientas como Free File del IRS ayudan a brindar una experiencia de presentación segura, conveniente y confiable para los contribuyentes”. Los contribuyentes elegibles —especialmente aquellos que habitualmente no presentan una declaración de impuestos— aún podrían calificar para recibir créditos tributarios o reembolsos que hayan pasado por alto. Más de 109 millones de contribuyentes son elegibles para recibir preparación de impuestos guiada y gratuita a través de Free File del IRS. Aquellos que no sean elegibles aún pueden presentar su declaración electrónicamente a través de los Formularios interactivos de Free File. El servicio Free File del IRS permanecerá disponible hasta el 15 de octubre. Free File del IRS ofrece software tributario guiado a través de socios de confianza, ayudando a los contribuyentes a presentar declaraciones precisas y a recibir sus reembolsos rápidamente. El programa proporciona opciones seguras, protegidas y fáciles de usar para presentar los impuestos desde casa. Beneficios clave de Free File del IRS: Presentación sin costo: Los contribuyentes con un ingreso bruto ajustado de $89,000 o menos pueden usar software de preparación de impuestos guiado para presentar su declaración de impuestos federales y, en la mayoría de los casos, su declaración estatal de forma gratuita. Aquellos que superen este umbral pueden presentar sus impuestos electrónicamente a través de los Formularios interactivos de Free File. Socios de confianza: Los proveedores de software tributario, verificados por el IRS, ofrecen opciones seguras. Uno de los socios ofrece servicios en español y varios ofrecen la presentación gratuita de declaraciones de impuestos estatales para los contribuyentes que cumplan los requisitos. Cada socio ofrece servicio de atención al cliente. Fácil y seguro: La guía paso a paso incluye verificaciones de errores integradas. Reembolsos rápidos: Presentar la declaración electrónicamente y elegir el depósito directo ayuda a los contribuyentes a recibir sus reembolsos con mayor rapidez. El IRS anima a los contribuyentes a aprovechar este servicio gratuito antes de la fecha límite del 15 de octubre. Para comenzar, visite Free File del IRS: Haga sus impuestos gratuitamente en IRS.gov. Back to top         Gracias por suscribirse a Consejos Tributarios en Español del IRS, un servicio de correo electrónico del IRS. Para obtener más información sobre los impuestos federales, por favor visite la página de internet IRS.gov. Este mensaje fue distribuido automáticamente de la lista de correos electrónicos de Consejos Tributarios en Español del IRS. Por favor no responda a este mensaje.

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Consejos Tributarios del IRS 2 de junio de 2026
Esenciales de Noticias Noticias en Español Consejos Tributarios del Cuidado de Salud Oficina de Prensa Fraudes Tributarios Alrededor de la Nación Temas de Interés IRS.gov/Español   Consejos Tributarios Centro Multimediático Hojas de Datos Recursos del IRS Medios Sociales y el IRS Contacto de Mi Oficina Local Formularios e Instrucciones Defensor del Contribuyente Los Derechos del Contribuyente	Consejo tributario del IRS 2026-45SP En Esta Edición ¿Es esa actividad solo un pasatiempo o un negocio? Muchas personas tienen pasatiempos, actividades que disfrutan realizar en su tiempo libre, y algunas incluso obtienen un dinero extra de ellos. Sin embargo, existe una diferencia entre un pasatiempo y un negocio, especialmente en cuanto al trato tributario que recibe cada uno al momento de presentar las declaraciones de impuestos. Los negocios operan con el fin de generar ganancias, mientras que los pasatiempos tienen fines de placer o recreación. A continuación, se presentan algunas preguntas comunes que las personas deberían hacerse al decidir si lo que están realizando es un pasatiempo o un negocio (en inglés). Ningún factor por sí solo constituye el elemento decisivo. Preguntas para ayudar a los contribuyentes a determinar si tienen un pasatiempo o un negocio ¿Existe la intención de obtener ganancias? Si la actividad genera ganancias, ¿a cuánto ascienden estas? ¿Es razonable esperar obtener ganancias futuras derivadas de la apreciación del valor de los activos usados en la actividad? ¿Dependen los contribuyentes de los ingresos generados por dicha actividad para su sustento? ¿Se deben las posibles pérdidas a circunstancias ajenas a su control, o son pérdidas consideradas normales para la etapa inicial de un negocio de ese tipo? ¿Se ajustan las operaciones con el fin de mejorar la rentabilidad? ¿Se lleva a cabo la actividad de manera profesional, como si fuera un negocio, manteniendo libros y registros contables completos y precisos? ¿Cuentan los contribuyentes y sus asesores con los conocimientos necesarios para gestionar la actividad como un negocio exitoso? Los contribuyentes deben evaluar todos los factores para tomar la mejor decisión. Independientemente de la decisión que tomen, si durante el año reciben pagos a través de aplicaciones de pago por bienes y servicios, es posible que reciban un Formulario 1099-K (en inglés) del IRS por dichas transacciones. Estos pagos constituyen ingresos tributables y deben declararse en las declaraciones de impuestos federales. Además, si recibieron pagos en forma de activos digitales, también podrían recibir un Formulario 1099-DA (en inglés). Ya sea que los contribuyentes tengan un pasatiempo o administren un negocio, mantener buenos registros contables a lo largo del año les será de gran ayuda al presentar sus declaraciones de impuestos. Más información Qué hacer con el Formulario 1099-K Centro de ayuda tributaria para trabajadores por cuenta propia y pequeños negocios Publicación 535, Gastos de negocios (en inglés) Información sobre la Publicación 334 (SP), Guía Tributaria para Pequeños Negocios (Para Individuos que Usan el Anexo C) Publicación 5558, Guía de técnicas de auditoría para actividades no realizadas con fines de lucro (en inglés) Back to top         Gracias por suscribirse a Consejos Tributarios en Español del IRS, un servicio de correo electrónico del IRS. Para obtener más información sobre los impuestos federales, por favor visite la página de internet IRS.gov. Este mensaje fue distribuido automáticamente de la lista de correos electrónicos de Consejos Tributarios en Español del IRS. Por favor no responda a este mensaje.

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Recent Development for Tax Products

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Recent Developments for Tax Products 06/02/2026
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 W-9 (sp) Instructions for the Requester of Form W-9, Request for Taxpayer Identification Number and Certification (Spanish Version) Jun 2026 06/02/2026 Form 5472 Information Return of a 25% Foreign Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business Dec 2026 06/02/2026 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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IR-2026-71: It’s not too late; use IRS Free File today

IRS Newswire June 2, 2026 Issue Number:    IR-2026-71 Inside This Issue It’s not too late; use IRS Free File today IR-2026-71, June 2, 2026 WASHINGTON – The Internal Revenue Service reminds taxpayers who missed the filing deadline that they can still file their 2025 federal tax return at no cost using IRS Free File. “IRS Free File makes it easy for taxpayers to meet their filing obligations and claim valuable tax credits at no cost,” said IRS Chief Executive Officer Frank J. Bisignano. “As we continue to transform the IRS into a digital-first agency, tools like IRS Free File help provide a secure, convenient, and reliable filing experience for taxpayers.” Eligible taxpayers, especially those who do not normally file a tax return, may still qualify for overlooked tax credits or refunds. More than 109 million taxpayers are eligible for free guided tax preparation through IRS Free File. Those who do not qualify can still file electronically using Free File Fillable Forms. IRS Free File remains available through Oct. 15. IRS Free File offers guided tax software through trusted partners, helping taxpayers file accurate returns and receive refunds quickly. The program provides safe, secure, and user-friendly options for filing taxes from home. Key benefits of IRS Free File: No-cost filing: Taxpayers with an adjusted gross income of $89,000 or less can use guided tax preparation software to file their federal tax return and, in most cases, their state return for free. Those above the threshold can file electronically using Free File Fillable Forms. Trusted partners: IRS-vetted tax software providers offer secure options. One partner offers services in Spanish and several offer free state tax return filing for eligible taxpayers. Each partner offers customer support. Easy and secure: Step-by-step guidance includes built-in error checks. Fast refunds: Filing electronically and choosing direct deposit helps taxpayers receive refunds faster. The IRS encourages taxpayers to take advantage of this free service before the Oct. 15 deadline. To get started, visit IRS Free File: Do Your Taxes For Free on IRS.gov. Back to Top         Thank you for subscribing to the IRS Newswire, an IRS e-mail service. RECEIVE TEXT MESSAGES FROM THE IRS! Did you know you can now receive IRS bulletins directly on your mobile phone? Stay informed wherever you are with convenient text message updates. Some IRS topics like IRS Newswire and QuickAlerts are available for text subscription, giving you faster access to important information through a new, easy-to-use communication channel. Additional topics will be added throughout the year, expanding the information you can receive by text. Opt-in today to start receiving IRS text message bulletins and stay connected on the go. 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. 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

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Recent Development for Tax Products

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Recent Developments for Tax Products 06/02/2026
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 1120-S U.S. Income Tax Return for an S Corporation 2026 06/02/2026 Form 5472 Information Return of a Foreign Owned Corporation Dec 2026 06/02/2026 Form 1065 U.S. Return of Partnership Income 2026 06/02/2026 Instruction W-9 (sp) Instructions for Form W-9 (Spanish Version) Jun 2026 06/02/2026 Form 8689 Allocation of Individual Income Tax to the U.S. Virgin Islands 2026 06/02/2026 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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