Friday, January 30, 2026

Recent Development for Tax Products

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Recent Developments for Tax Products 01/30/2026

Tax Products Topics

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All Tax Products

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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 6765 Instructions for Form 6765, Credit for Increasing Research Activities Dec 2025 01/30/2026
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 01/30/2026
Publication 510 Excise Taxes Dec 2025 01/30/2026
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Recent Development for Tax Products

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Recent Developments for Tax Products 01/30/2026

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 6765 Instructions for Form 6765, Credit for Increasing Research Activities (or for claiming the orphan drug credit) Dec 2025 01/30/2026
Instruction 1120-REIT Instructions for Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts 2025 01/30/2026
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Recent Development for Tax Products

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Recent Developments for Tax Products 01/30/2026

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
Publication 908 Bankruptcy Tax Guide Dec 2025 01/30/2026
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IR-2026-19: IRS announces 2026 Tax Counseling for the Elderly and Volunteer Income Tax Assistance Program Grants

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IRS Newswire

January 30, 2026

Issue Number:    IR-2026-19

Inside This Issue


WASHINGTON — The Internal Revenue Service announced today the award of $53 million in Tax Counseling for the Elderly and Volunteer Income Tax Assistance grants to organizations that provide federal tax return preparation at no cost.

This year, the IRS awarded grants to 48 TCE and 315 VITA applicants. The IRS received 479 applications requesting over $79 million in funding.

"These grants ensure that VITA and elderly tax-counseling organizations have sufficient funding to provide assistance to individuals in need at local centers across the nation," said Chief Executive Officer Frank J. Bisignano. "The IRS recognizes the important work these organizations do and salutes their efforts."

The TCE program, established in 1978, provides no-cost tax counseling and federal return preparation to individuals who are age 60 or older. Volunteers receive training and technical assistance to help at community locations across the nation.

The VITA program, created in 1969, assists underserved communities, such as low- and moderate-income individuals and limited English proficient taxpayers. VITA grant recipients provide no-cost federal tax return preparation and electronic filing. The grant program helps to expand VITA services to underserved populations.

The IRS maintains partnerships with a wide variety of organizations across the country to develop VITA and TCE programs. Community partners include non-profit agencies, faith-based organizations, community centers and large employers. The IRS provides tax law training, certification and oversight to these organizations, assisting their efforts to prepare accurate returns.

For information on applying for the TCE or VITA programs visit Tax Counseling for the Elderly or IRS VITA Grant Program on IRS.gov. A current list of grant recipients will be available on these pages beginning January 31, 2026. For details on becoming a TCE or VITA volunteer, visit IRS Tax Volunteers.


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Consejo tributario del IRS 2026-08SP: Temporada de presentación de impuestos de 2026 comienza con varias opciones gratuitas de presentación

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Consejos Tributarios del IRS 29 de enero de 2026

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Consejo tributario del IRS 2026-08SP


Temporada de presentación de impuestos de 2026 comienza con varias opciones gratuitas de presentación


La temporada de presentación de impuestos de 2026 comenzó oficialmente esta semana, y el IRS ahora está aceptando y procesando declaraciones federales de impuestos sobre los ingresos para el año tributario 2025. Los contribuyentes tienen varias opciones para presentar electrónicamente, algunas gratuitas, según su nivel de ingresos.

Opciones gratuitas de presentación

  • Free File del IRS ofrece a los contribuyentes elegibles con un ingreso bruto ajustado de $89,000 o menos en 2025 acceso a programas de preparación de impuestos sin costo alguno. Para 2026, hay ocho socios de Free File del IRS.
    • Cada socio tiene sus propios requisitos de elegibilidad, que pueden incluir edad, ingresos, estado de residencia y estatus militar.
    • Algunos socios también ofrecen preparación y presentación gratuita de declaraciones de impuestos estatales a través de Free File del IRS.
  • Formularios interactivos de Free File es un programa gratuito disponible para contribuyentes que se sienten cómodos preparando y presentando sus propias declaraciones, sin importar el nivel de ingresos.
  • MilTax es un programa gratuito ofrecido a través del Departamento de la Defensa para miembros de las fuerzas armadas y la comunidad militar. Permite la presentación electrónica de una declaración federal de impuestos y hasta tres declaraciones de impuestos estatales sin costo.
  • Los programas Ayuda voluntario a los contribuyentes y Asesoramiento tributario para los ancianos (VITA y TCE por sus siglas en inglés) ofrecen preparación básica gratuita de declaraciones de impuestos a individuos elegibles.

Para aquellos que eligen contratar a un preparador de impuestos profesional para preparar y presentar sus declaraciones, el IRS anima a los contribuyentes a revisar los consejos para elegir un preparador de impuestos y cómo reconocer las señales de alerta al momento de elegir un profesional.

Reembolsos más rápidos

El depósito directo es la manera más rápida de recibir un reembolso. La mayoría de los reembolsos se emiten dentro de 21 días para aquellos que presentan electrónicamente una declaración completa y precisa y eligen el depósito directo. Aunque algunos reembolsos requieren revisión adicional y pueden demorar más. Los contribuyentes pueden verificar ¿Dónde está mi reembolso? para obtener su estado de reembolso personalizado.

Más información

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Thursday, January 29, 2026

Recent Development for Tax Products

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Recent Developments for Tax Products 01/29/2026

Tax Products Topics

Forms & Publications

All Tax Products

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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 3468 Instructions for Form 3468, Investment Credit 2025 01/29/2026
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Recent Development for Tax Products

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Recent Developments for Tax Products 01/29/2026

Tax Products Topics

Forms & Publications

All Tax Products

Draft Tax Products

Help with forms and instructions

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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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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
Form W-2C Corrected Wage and Tax Statement Jan 2026 01/29/2026
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IR-2026-18: IRS requests applications for 2026 ETAAC membership

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IRS Newswire

January 29, 2026


Issue Number:  IR-2026-18

Inside This Issue


IRS requests applications for 2026 ETAAC membership

IR-2026-18, Jan. 29, 2026

WASHINGTON — The Internal Revenue Service is accepting applications for the Electronic Tax Administration Advisory Committee through Feb. 28, 2026.

The ETAAC is an organized public forum for discussing issues in electronic tax administration, such as the prevention of identity theft and refund fraud. The committee supports the overriding goal that paperless filing should be the preferred and most convenient method of filing tax and information returns.

ETAAC members work closely with the Security Summit, a joint effort of the IRS, state tax administrators, and private-sector tax partners to fight electronic fraud and tax-related identity theft.

The IRS is seeking qualified individuals to serve three-year terms, beginning in September 2026. Applicants should have experience in areas such as state tax administration, cybersecurity and information security, tax software development, tax preparation, payroll and tax financial product processing, systems management and improvement, and implementing customer service initiatives. The IRS also strongly encourages applications from people representing the viewpoints of average taxpayers, including consumer advocates and others with an interest in tax issues.

Nominations of qualified individuals may be made by letter and received from organizations or the individuals themselves. Applicants need to complete the ETAAC application and include a statement of interest and a resume. Applicants should describe and document their qualifications, including past and current affiliations, as well as their experience with cybersecurity and electronic tax administration.

Applicants must complete and submit a tax check waiver form and undergo an IRS practitioner background check. Applicants deemed "best qualified" will also undergo an FBI background check. Information on the tax check waiver will be provided upon receipt of the application.

ETAAC is a Federal Advisory Committee established by the Internal Revenue Service Restructuring and Reform Act of 1998.

Questions about the ETAAC and the application process can be emailed to publicliaison@irs.gov.

 

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