Wednesday, December 10, 2025

Recent Development for Tax Products

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Recent Developments for Tax Products 12/10/2025

Tax Products Topics

Forms & Publications

All Tax Products

Draft Tax Products

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Post-release changes to tax forms, instructions,
and publications

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and Publications


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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 1099-SA and 5498-SA Instructions for Forms 1099-SA and 5498-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA, and HSA, Archer MSA, or Medicare Advantage MSA Information Dec 2026 12/10/2025
Instruction 8621 Instructions for Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund Dec 2025 12/10/2025
Form W-4P Withholding Certificate for Periodic Pension or Annuity Payments 2026 12/10/2025
Form 8697 Interest Computation Under the Look-Back Method for Completed Long-Term Contracts Dec 2025 12/10/2025
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