Recent Development for Tax Products

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Recent Developments for Tax Products 01/21/2026
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 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 Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 2026 01/21/2026 Back to Top Thank you for subscribing to Recent Development for Tax Products, an IRS e-mail service. This message was distributed automatically from the mailing list Recent Development for Tax Products. Please Do Not Reply To This Message.

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Recent Development for Tax Products

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Recent Developments for Tax Products 01/20/2026
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 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 1040-C Instructions for Form 1040-C, U.S. Departing Alien Income Tax Return Jan 2026 01/20/2026 Back to Top Thank you for subscribing to Recent Development for Tax Products, an IRS e-mail service. This message was distributed automatically from the mailing list Recent Development for Tax Products. Please Do Not Reply To This Message.

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Tax Tip 2026-04: Enhanced tax incentives for Qualified Opportunity Zone investments in rural areas

IRS Tax Tips Jan. 20, 2026
Useful Links: IRS.gov Help For Hurricane Victims News Essentials What's Hot News Releases IRS - The Basics IRS Guidance Media Contacts Facts & Figures Around The Nation e-News Subscriptions The Newsroom Topics Multimedia Center Noticias en Español Radio PSAs Tax Scams/Consumer Alerts The Tax Gap Fact Sheets IRS Tax Tips Armed Forces Latest News IRS Resources Contact Your Local IRS Office Filing Your Taxes Forms & Instructions Frequently Asked Questions Taxpayer Advocate Service Where to File IRS Social Media	Issue Number: Tax Tip 2026-04 Enhanced tax incentives for Qualified Opportunity Zone investments in rural areas Recent changes to Qualified Opportunity Zones enhance tax incentives for taxpayers who invest in rural areas. Investments in QOZs ultimately help improve economic growth and job creation in these communities. Under the One, Big, Beautiful Bill, there are two important changes. What's new for Qualified Opportunity Zones A rural area is now defined as any area other than a city or town with a population greater than 50,000, and any urbanized area contiguous and adjacent to a city or town with a population greater than 50,000. This definition applies to States, the District of Columbia and U.S. territories. The substantial improvement threshold for improvements to property located in a QOZ that is comprised entirely of a rural area, has been modified. As of July 4, 2025, the substantial improvement threshold for required additions to the basis for property located in these QOZs was reduced from 100 percent to 50 percent. There are currently 8,764 QOZs in the U.S., many of which have experienced a lack of investment for decades. Notice 2025-50 identified 3,309 of those QOZs as a rural area. More information One, Big, Beautiful Bill provisions Subscribe to IRS tax tips Back to top           Thank you for subscribing to IRS Tax Tips, an IRS e-mail service. For more information on federal taxes please visit IRS.gov. This message was distributed automatically from the IRS Tax Tips mailing list. Please Do Not Reply To This Message.

 

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Reminder to review and update your IRS e-file Application

QuickAlerts for Authorized IRS e-file Providers/EROs January 21, 2026
e-file Resources QuickAlerts Library QuickAlerts Article QuickAlerts Brochure e-file for Tax Pros Software Developers IRS.gov Refund Information Other Useful Links Tax Professionals Home All Forms and Instructions Stakeholders Partners' Headliners Training and Communication Tools e-Services Disaster Relief Internal Revenue Bulletins	Reminder: Review your IRS e-file Application to ensure the information on the application is current. Publication 3112, IRS e-file Application and Participation states that you must revise your e-file application within 30 days of any change. Providers must review and update their IRS e-file application information via e-services. Update your application with changes to: Principals Responsible Officials Personal Credential Address Phone numbers Uniform Resource Locator (URL) information Some updates may require you to re-submit the application. If the Application Status, located in the upper right-hand corner of the summary page, reads "Resubmission Required", the application must be re-submitted. The IRS can inactivate your Authorized IRS e-file Provider status if we receive undeliverable mail or are unable to contact you. Back to Top Thank you for subscribing to QuickAlerts for Tax Professionals, an IRS e-mail service. If you have an idea or a question related to QuickAlerts you can contact us by e-mail. Submissions which are not related to QuickAlerts will not be processed. If you have tax related questions you should pursue normal customer service channels provided on IRS.gov. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically. Please Do Not Reply To This Message.

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Recent Development for Tax Products

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Recent Developments for Tax Products 01/16/2026
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 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 1040 (Schedule C) (sp) Instructions for Schedule C (Form 1040), Profit or Loss From Business (Spanish Version) 2025 01/16/2026 Instruction 708 Instructions for Form 708, United States Return of Tax for Gifts and Bequests Received from Covered Expatriates Dec 2025 01/16/2026 Back to Top Thank you for subscribing to Recent Development for Tax Products, an IRS e-mail service. This message was distributed automatically from the mailing list Recent Development for Tax Products. Please Do Not Reply To This Message.

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Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need your email address to log in. If you have questions or problems with the subscription service, visit subscriberhelp.govdelivery.com. This service is provided to you at no charge by the Internal Revenue Service (IRS).

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Recent Development for Tax Products

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Recent Developments for Tax Products 01/16/2026
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 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 01/16/2026 Instruction 1040 (Schedule C) (sp) Instructions for Schedule C (Form 1040), Profit or Loss From Business (Spanish version) (Spanish Version) 2025 01/16/2026 Instruction 1120 Instructions for Form 1120, U.S. Corporation Income Tax Return 2025 01/16/2026 Instruction 708 Instructions for Form 708 United States Return of Tax for Gifts and Bequests Received from Covered E Dec 2025 01/16/2026 Instruction 8829 Instructions for Form 8829, Expenses for Business Use of Your Home 2025 01/16/2026 Instruction 990-T Instructions for Form 990-T, Exempt Organization Business Income Tax Return 2025 01/16/2026 Instruction 1120-S Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation 2025 01/16/2026 Back to Top Thank you for subscribing to Recent Development for Tax Products, an IRS e-mail service. This message was distributed automatically from the mailing list Recent Development for Tax Products. Please Do Not Reply To This Message.

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QuickAlerts - Technical New Modernized e-File (MeF) Business Returns Business Rules are Available

Having trouble viewing this email? View it as a Web page.                                                                                                                                                  QuickAlerts for Tax Professionals January 16, 2026 e-file Resources QuickAlerts Library QuickAlerts Article QuickAlerts Brochure e-file for Tax Pros Software Developers IRS.gov Refund Information Other Useful Links Tax Professionals Home All Forms and Instructions Training and Communication Tools e-Services Disaster Relief Internal Revenue Bulletins Subject:  New Modernized e-File (MeF) Business Returns Schemas and Business Rules are Available. Attention: Software Developers, Return Transmitters and Authorized IRS e-file Providers/EROs. Tax Years 2025/Processing Year 2026 Schemas and Business Rules are available. Current Year Business Rule Change Page (only): Form 1120x                                      TY2025v6.0 Note: If only minor changes occur, Software Developers are not required to use the new version. If the major number changes, all software must reflect the new version. Please visit the Modernized e-file (MeF) Schemas and Business Rules page on IRS.gov for more information about Schemas and Business Rules. Software Developers and State organizations may download Schemas and Business Rules from their e-Services mailbox. To access these files, the following is needed: Active e-Services account Listed on an e-File application with the provider option of Software Developer or State Software Developer must have an associated tax type of 1120x. You may have several messages in your account. Please open all of them to find the set you would like to download. After 60 days the messages are purged. If you have the appropriate role and do not have these files available for download within 48 hours, please contact the MeF Mailbox with the Company Name, ETIN and Schema Package(s) with Tax Year needed.   Back to Top Thank you for subscribing to QuickAlerts for Tax Professionals, an IRS e-mail service. If you have an idea or a question related to QuickAlerts you can contact us by e-mail. Submissions which are not related to QuickAlerts will not be processed. If you have tax related questions you should pursue normal customer service channels provided on IRS.gov. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically. Please Do Not Reply To This Message.       Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your email address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com. This service is provided to you at no charge by the Internal Revenue Service (IRS). This email was sent to business.solutions.ve@gmail.com by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington, D.C. 20535

IR-2026-09: Treasury, IRS: Supplemental basic allowance for housing payments to members of the military are not taxable

IRS Newswire January 16, 2026 Issue Number:  IR-2026-09 Inside This Issue Treasury, IRS: Supplemental basic allowance for housing payments to members of the military are not taxable    IR-2026-09, Jan. 16, 2026 WASHINGTON — The Department of the Treasury and the Internal Revenue Service today confirmed that supplemental basic allowance for housing payments made to members of the uniformed services in December 2025 are not to be included in income by those who received the payments; they are not taxable. In the One, Big, Beautiful Bill enacted last July, Congress appropriated $2.9 billion to supplement the basic allowance for housing payable to members of the uniformed services. In December, President Donald J. Trump announced that 1,450,000 military service members would receive a special "Warrior Dividend" before Christmas. The resulting one-time supplemental payments of $1,776 made primarily to active-duty members of the uniformed services in the pay grades of O-6 and below and eligible Reserve Component members as of Nov. 30, 2025, of the Army, Air Force, Navy, Marine Corps and Space Force were funded by this appropriation.  Federal tax law specifically excludes from gross income a "qualified military benefit."  The basic allowance for housing payments are qualified military benefits and, therefore, are not taxable.   Back to Top         Thank you for subscribing to the IRS Newswire, an IRS e-mail service. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically from the mailing list IRS Newswire. Please Do Not Reply To This Message. News Essentials What's Hot News Releases IRS - The Basics IRS Guidance Media Contacts Facts & Figures Around The Nation e-News Subscriptions The Newsroom Topics Multimedia Center Noticias en Español Radio PSAs Tax Scams The Tax Gap Fact Sheets IRS Tax Tips Armed Forces Latest News Home IRS Resources Contact My Local Office Filing Options Forms & Instructions Frequently Asked Questions News Taxpayer Advocate Where to File IRS Social Media

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