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| Recent Developments for Tax Products | 12/23/2025 | |
Tax Products Topics Forms & Publications All Tax Products Draft Tax Products Help with forms and instructions Post-release changes to tax forms, instructions,
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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-2 and W-3 | General Instructions for Forms W-2 and W-3 (Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c) | 2026 | 12/23/2025 | | Instruction 1120-ND | Instructions for Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons | Dec 2025 | 12/23/2025 | | Instruction 8752 | Instructions for Form 8752, Required Payment or Refund Under Section 7519 | Dec 2025 | 12/23/2025 | | Back to Top
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