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| Recent Development for Tax Products – Daily |
06/18/2026 |
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Tax Products TopicsForms & 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 ResourcesTaxpayer Bill of Rights Contact My Local Office File your tax return Newsroom Let us help you Taxpayer Advocate Service Where to File
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The Following Early Release(s) have been postedEarly 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 8992 (Schedule A) |
Schedule of Controlled Foreign Corporation (CFC/Foreign Controlled Foreign Corporation (FCFC)) Information To Compute Net CFC Tested Income (NCTI) |
Dec 2026 |
06/18/2026 |
| Form 990-T (Schedule A) |
Unrelated Business Taxable Income From an Unrelated Trade or Business |
2026 |
06/18/2026 |
| Instruction 1099-R and 5498 |
Instructions for Forms 1099-R and 5498 |
2026 |
06/18/2026 |
| Form 8804-C |
Certificate of Partner-Level Items to Reduce Section 1446 Withholding |
Dec 2026 |
06/18/2026 |
| Instruction 1045 |
Instructions for Form 1045, Application for Tentative Refund |
2026 |
06/18/2026 |
| Instruction 1099-R and 5498 |
Instructions for Forms 1099-R and 5498, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. |
2026 |
06/18/2026 |
| Form 8801 |
Credit For Prior Year Minimum Tax--Individuals, Estates, and Trusts |
2026 |
06/18/2026 |
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