Monday, October 20, 2025

Recent Development for Tax Products

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Recent Developments for Tax Products 10/20/2025

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

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File your tax return

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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
Form 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer Dec 2025 10/20/2025
Instruction 1116 Instructions for Form 1116, Foreign Tax Credit (Individual, Estate, or Trust) 2025 10/20/2025
Instruction 7213 Instructions for Form 7213, Nuclear Power Production Credit Dec 2025 10/20/2025
Instruction 461 Instructions for Form 461, Limitation on Business Losses 2025 10/20/2025
Instruction 8881 Instructions for Form 8881, Credit for Small Employer Pension Plan Startup Costs, Contributions, Auto-Enrollment, and Military Spouse Participation Dec 2025 10/20/2025
Instruction 720 Instructions for Form 720, Quarterly Federal Excise Tax Return Dec 2025 10/20/2025
Form 1066 U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return 2025 10/20/2025
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