Thursday, September 3, 2026

Recent Development for Tax Products (Daily Summary)

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Recent Development for Tax Products – Daily 09/03/2026

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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 706-GS(D) Instructions for Form 706-GSD, Generation-Skipping Transfer Tax Return for Distributions Dec 2026 09/02/2026
Instruction 1040 (Schedule 8812) (sp) Instructions for Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents (Spanish Version) 2026 09/03/2026
Instruction 706-GS(T) Instructions for Form 706-GST. Generation-Skipping Transfer Tax Return for Terminations Dec 2026 09/03/2026
Instruction 1120-F (Schedule P) Instructions for Schedule P (Form 1120-F), List of Foreign Partner's Interests in Partnerships Dec 2026 09/03/2026
Instruction 706-GST Instructions for Form 706-GST, Generation-Skipping Transfer Tax Return for Terminations Dec 2026 09/03/2026
Instruction 706-GSD Instructions for Form 706-GSD, Generation-Skipping Transfer Tax Return for Distributions Dec 2026 09/03/2026
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Recent Development for Tax Products

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Recent Developments for Tax Products 09/03/2026

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

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Contact My Local Office

File your tax return

Newsroom

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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 706-GST Instructions for Form 706-GST, Generation-Skipping Transfer Tax Return for Terminations Dec 2026 09/03/2026
Instruction 706-GSD Instructions for Form 706-GSD, Generation-Skipping Transfer Tax Return for Distributions Dec 2026 09/03/2026
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Recent Development for Tax Products

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Recent Developments for Tax Products 09/03/2026

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
Instruction 706-GS(T) Instructions for Form 706-GST. Generation-Skipping Transfer Tax Return for Terminations Dec 2026 09/03/2026
Instruction 1120-F (Schedule P) Instructions for Schedule P (Form 1120-F), List of Foreign Partner's Interests in Partnerships Dec 2026 09/03/2026
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IR-2026-104SP: Recordatorio del IRS: La preparación ante desastres comienza con los registros tributarios

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Consejos Tributarios del IRS 3 de septiembre de 2026

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Noticias en Español

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Edición Número:    IR-2026-104SP


Recordatorio del IRS: La preparación ante desastres comienza con los registros tributarios


WASHINGTON — El Servicio de Impuestos Internos instó hoy a los contribuyentes a proteger sus registros tributarios y financieros antes de que ocurra un desastre. 

Como parte del Mes Nacional de Preparación, el IRS recuerda a las personas, empresas y profesionales de impuestos que deben elaborar o actualizar planes de emergencia, proteger documentos clave y saber dónde encontrar los recursos del IRS en casos de desastre. Tomar algunas medidas ahora puede facilitar la recuperación, la solicitud de asistencia, la presentación de reclamaciones al seguro o la solicitud de beneficios tributarios relacionados con desastres. 

“Prepararse ahora puede marcar una verdadera diferencia cuando ocurre un desastre,” dijo el director ejecutivo Frank J. Bisignano. “Todos los contribuyentes, incluso aquellos en áreas que no son propensas a desastres, deben tomar medidas preventivas descritas en los recursos del IRS para planificar en caso de pérdida de bienes de valor y garantizar que los registros financieros importantes estén protegidos.”

Los desastres pueden ocurrir rápidamente y con poco aviso. Las inundaciones, incendios forestales, huracanes, tornados, tormentas severas, y otras emergencias pueden deteriorar hogares, negocios, y registros que sean necesarios para efectos de impuestos, los seguros, y de asistencia federal.

Los contribuyentes pueden prepararse siguiendo estos pasos:

Mantener sus documentos clave seguros. Los contribuyentes deben mantener sus declaraciones de impuestos, certificados de nacimiento, tarjetas de Seguro Social, pólizas de seguro, títulos de propiedad, y otros registros importantes en contenedores a prueba de agua y fuego.

  • Crear copias electrónicas. Los contribuyentes deben considerar escanear los registros en papel y guardar copias electrónicas en un dispositivo seguro o en la nube. Muchas instituciones financieras también proporcionan estados de cuenta de manera electrónicamente.
  • Documentar los bienes de valor. Las fotos o videos de viviendas, empresas, vehículos, y otras propiedades pueden servir como apoyo para reclamaciones por pérdidas de bienes con fines impositivos, así como para reclamos de seguros después de un desastre. Los cuadernos de trabajo del IRS para perdidas por desastres pueden ayudar a las personas y negocios recopilar una lista de pertenencias y equipos habitación por habitación.
  • Revisar sus planes de emergencia. Los contribuyentes deben revisar y actualizar sus planes de emergencia cada año. Ready.gov cuenta con recursos y listas de verificación para ayudar a personas y empresas a prepararse.
  • Saber cómo acceder a sus registros de impuestos. Los contribuyentes pueden usar Cuenta en línea para personas físicas del IRS para acceder su información tributaria, que incluye transcripciones, avisos, y otros registros. Los contribuyentes que necesitan copias de declaraciones de impuestos presentadas anteriormente o transcripciones después de un desastre, también pueden consultar Obtenga sus registros tributarios y transcripciones en IRS.gov.

Los negocios registrados también deben revisar las protecciones de nómina. Los empleadores que usan proveedores de servicios de nómina deben preguntar si el proveedor cuenta con una fianza fiduciaria. Los contribuyentes comerciales elegibles pueden usar la Cuenta de impuestos para negocios para ver sus saldos, realizar pagos, y consultar su historial de pagos. Los usuarios del Sistema de pago electrónico del impuesto federal (EFTPS, por sus siglas en inglés) pueden continuar usando el EFTPS para realizar sus pagos de impuestos federales.

El IRS podría ofrecer alivio tributario por desastre

Cuando el IRS otorga alivio tributario por desastre, se posponen ciertos plazos de presentación y pago de impuestos que vencen dentro del periodo de prórroga hasta la fecha límite del alivio. El alivio específico varía según el desastre, y los contribuyentes deben revisar el anuncio de desastre correspondiente del IRS para conocer los plazos, las declaraciones, los pagos y otros tramites cubiertos.

En muchos casos, el alivio tributario por desastre es automático para los contribuyentes cuya dirección de registro en el IRS se encuentra en una zona declarada de desastre. Generalmente, estos contribuyentes no necesitan comunicarse con el IRS para recibir el alivio tributario.

Los contribuyentes que viven fuera de una zona declarada de desastre, pero cuyos registros son necesarios para cumplir con un plazo ubicado en el área afectada, deben llamar a la línea directa de Servicios especiales del IRS 866-562-5227 para solicitar alivio y los profesionales de impuestos deben revisar las solicitudes colectivas de profesionales para el alivio por desastres (en inglés).

Las personas y las empresas que sufran pérdidas por desastres no aseguradas o no reembolsadas pueden ser elegibles para reclamar dichas pérdidas en una declaración de impuestos federales, sujeto a los requisitos de la ley tributaria aplicable. Los contribuyentes deben revisar la Publicación 547 (SP), Hechos fortuitos, desastres y robos para obtener más información sobre hechos fortuitos y reglas tributarias en relación con desastres.

Más información

Los contribuyentes pueden encontrar información actualizada sobre el alivio tributario por desastre y recursos en IRS.gov.

Los contribuyentes también pueden visitar DisasterAssistance.gov, Ready.gov, and FEMA.gov para obtener recursos adicionales de preparación y recuperación. 

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Recent Development for Tax Products

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

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Recent Developments for Tax Products 09/03/2026

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
Instruction 706-GS(D) Instructions for Form 706-GSD, Generation-Skipping Transfer Tax Return for Distributions Dec 2026 09/02/2026
Instruction 1040 (Schedule 8812) (sp) Instructions for Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents (Spanish Version) 2026 09/03/2026
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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 Granicus Communications logo

IR-2026-104: IRS Reminder: Disaster preparedness starts with tax records

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IRS Newswire

September 3, 2026

Issue Number: IR-2026-104

Inside This Issue


IRS Reminder: Disaster preparedness starts with tax records

IR-2026-104, Sept. 3, 2026

WASHINGTON — The Internal Revenue Service today encouraged taxpayers to protect important tax and financial records before disaster strikes.

As part of National Preparedness Month, the IRS reminds individuals, businesses, and tax professionals to make or update emergency plans, safeguard key documents, and know where to find IRS disaster relief resources. Taking a few steps now can make it easier to recover, apply for assistance, file insurance claims, or claim disaster-related tax benefits.

“Preparing now can make a real difference when a disaster strikes,” said IRS Chief Executive Officer Frank J. Bisignano. “All taxpayers, even those in areas not prone to disaster, should take precautionary steps outlined in IRS resources to plan for the loss of valuable property and to ensure important financial records are protected.”

Disasters can happen quickly and with little warning. Floods, wildfires, hurricanes, tornadoes, severe storms, and other emergencies can damage homes, businesses, and records needed for tax, insurance, and federal assistance purposes.

Taxpayers can prepare by taking these steps:

  • Keep key documents safe. Taxpayers should keep tax returns, birth certificates, Social Security cards, insurance policies, property titles, and other important records in waterproof and fireproof containers.
  • Create electronic copies. Taxpayers should consider scanning papers records and saving electronic copies on a secure device or in the cloud. Many financial institutions also provide statements electronically.
  • Document valuable property. Photos or videos of homes, businesses, vehicles, and other properties can help support claims of losses of property for tax purposes, as well as insurance claims after a disaster. IRS disaster loss workbooks can help individuals and businesses compile a room-by-room list of belongings and equipment.
  • Review emergency plans. Taxpayers should review and update emergency plans each year. Ready.gov has resources and checklist to help individuals and businesses prepare.
  • Know how to access tax records. Taxpayers can use IRS Individual Online Account to access tax information, including transcripts, notices, and other records. Taxpayers who need copies of previously filed returns or transcripts after a disaster can also use Get Your Tax Records and Transcripts on IRS.gov.

Businesses should also review payroll protections. Employers who use a payroll service provider should ask whether the provider has a fiduciary bond. Eligible business taxpayers can use Business Tax Account to view balances, make payments, and view payment history. Registered Electronic Federal Tax Payment System users can continue to use EFTPS for federal tax payments.

IRS disaster tax relief may be available

When the IRS grants disaster tax relief, certain tax filing and payment deadlines that fall within the postponement period are postponed until the relief deadline. Specific relief varies by disaster, and taxpayers should review the applicable IRS disaster announcement for deadlines, returns, payments, and other actions covered.

In many cases, disaster tax relief is automatic for taxpayers whose IRS address of record is located in a covered disaster area. These taxpayers generally do not need to contact the IRS to receive relief.

Taxpayers who live outside a covered disaster area, but whose records are necessary to meet a deadline located in the affected area, will need to call the IRS Special Services Hotline at 866-562-5227 to request relief and tax practitioners should review bulk requests from practitioners for disaster relief.

Individuals and businesses that sustain uninsured or unreimbursed disaster-related losses may be eligible to claim those losses on a federal tax return, subject to applicable tax law requirements. Taxpayers should review Publication 547, Casualties, Disasters, and Thefts, for more information about casualty losses and disaster-related tax rules.

More information

Taxpayers can find current disaster relief information and resources on IRS.gov:

Taxpayers can also visit DisasterAssistance.gov, Ready.gov, and FEMA.gov for additional disaster preparedness and recovery resources.


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