Thursday, June 18, 2026

Recent Development for Tax Products (Daily Summary)

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Recent Development for Tax Products – Daily 06/18/2026

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
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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