Wednesday, August 12, 2026

Recent Development for Tax Products (Daily Summary)

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Recent Development for Tax Products – Daily 08/12/2026

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 8846 Instructions for Form 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips Dec 2026 08/12/2026
Instruction 1065 (Schedule D) Instructions for Schedule D (Form 1065), Capital Gains and Losses 2026 08/12/2026
Instruction 990 (Sch C) Instructions for Schedule C (Form 990) Political Campaign and Lobbying Activities 2026 08/12/2026
Instruction 990 or 990-EZ (Sch L) Instructions for Schedule L (Form 990 or 990-EZ), Transactions With Interested Persons Dec 2026 08/12/2026
Form 1099-B Proceeds From Broker and Barter Exchange Transactions 2027 08/12/2026
Instruction 1040 (Schedule B) Instructions for Schedule B (Form 1040) Interest and Ordinary Dividends 2026 08/12/2026
Instruction 8804-C Instructions for Form 8804-C, Certificate of Partner-Level Items to Reduce Section 1446 Withholding Dec 2026 08/12/2026
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