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| Recent Development for Tax Products – Daily |
10/06/2026 |
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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 |
| Instruction 172 |
Instructions for Form 172, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts |
Dec 2026 |
10/06/2026 |
| Instruction 461 |
Instructions for Form 461, Limitation on Business Losses |
2026 |
10/06/2026 |
| Instruction 8379 |
Instructions for Form 8379, Injured Spouse Allocation |
Dec 2026 |
10/06/2026 |
| Form 1042-S |
Foreign Person's U.S. Source Income Subject to Withholding |
2027 |
10/06/2026 |
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