Monday, December 15, 2025

Recent Development for Tax Products

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Recent Developments for Tax Products 12/15/2025

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 8865 Instructions for Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships 2025 12/15/2025
Instruction 1040 (Schedule 8812) Instructions for Schedule 8812 (Form 1040), Credit for Qualifying Children and Other Dependents 2025 12/15/2025
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