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IRS Instructions

425 entries listed as “Instruction” products in the official IRS index (captured July 2026). Numbers, titles, and revision dates are verbatim; links go to the official PDFs on irs.gov.

425 entries

Instruction 56 Instructions for Form 56, Notice Concerning Fiduciary Relationship Rev. Jun 2026
Instruction 56-F Instructions for Form 56-F, Notice Concerning Fiduciary Relationship of Financial Institution Rev. Jun 2026
Instruction 172 Instructions for Form 172, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts Rev. Dec 2024
Instruction 461 Instructions for Form 461, Limitation on Business Losses Rev. 2025
Instruction 706 Instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return Rev. Sep 2025
Instruction 706-A Instructions for Form 706-A, United States Additional Estate Tax Return Rev. Sep 2025
Instruction 706-GS(D) Instructions for Form 706-GSD, Generation-Skipping Transfer Tax Return for Distributions Rev. Dec 2025
Instruction 706-GS(D-1) Instructions for Form 706-GS(D-1), Notification of Distribution From a Generation-Skipping Trust Rev. Dec 2025
Instruction 706-GS(T) Instructions for Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations Rev. Dec 2025
Instruction 706-NA Instructions for Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return Estate of nonresident not a citizen of the United States Rev. Sep 2025
Instruction 706-QDT Instructions for Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts Rev. Aug 2025
Instruction 708 Instructions for Form 708, United States Return of Tax for Gifts and Bequests Received from Covered Expatriates Rev. Dec 2025
Instruction 709 Instructions for Form 709, United States Gift (and Generation - Skipping Transfer) Tax Return Rev. 2025
Instruction 709-NA Instructions for Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States Rev. 2025
Instruction 720 Instructions for Form 720, Quarterly Federal Excise Tax Return Rev. Jun 2026
Instruction 720-CS Instructions for Form 720-CS, Carrier Summary Report Rev. Jul 2017
Instruction 720-TO Instructions for Form 720-TO, Terminal Operator Report Rev. Jul 2017
Instruction 843 Instructions for Form 843, Claim for Refund and Request for Abatement Rev. Dec 2024
Instruction 926 Instructions for Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation Rev. Nov 2018
Instruction 940 Instructions for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return Rev. 2025
Instruction 940 (sp) Instructions for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return (Spanish Version) Rev. 2025
Instruction 941 Instructions for Form 941, Employer's QUARTERLY Federal Tax Return Rev. Mar 2026
Instruction 941 (Schedule B) Instructions for Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors Rev. Jun 2025
Instruction 941 (Schedule D) Instructions for Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations Rev. Jun 2011
Instruction 941 (Schedule R) Instructions for Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers Rev. Mar 2024
Instruction 941 (sp) Instructions for Form 941, Employer's QUARTERLY Federal Return Tax (Spanish Version) Rev. Mar 2026
Instruction 941 (sp) (Schedule B) Instructions for Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors (Spanish Version) Rev. Jun 2025
Instruction 941-X Instructions for Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund Rev. Apr 2026
Instruction 941-X (sp) Instructions for Form 941-X, Adjusted Employer's QUARTERLY Federal Return or Claim for Refund (Spanish Version) Rev. Apr 2026
Instruction 943 Instructions for Form 943, Employer's Annual Tax Return for Agricultural Employees Rev. 2025
Instruction 943-A Instructions for Form 943-A, Agricultural Employer???s Record of Federal Tax Liability Rev. Dec 2025
Instruction 943-A (sp) Instructions for Form 943-A, Agricultural Employer's Record of Federal Tax Liability (Spanish Version) Rev. Dec 2025
Instruction 943 (Schedule R) Instructions for Schedule R (Form 943), Allocation Schedule for Aggregate Form 943 Filers Rev. Dec 2025
Instruction 943 (sp) Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees (Spanish Version) Rev. 2025
Instruction 943-X Instructions for Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund Rev. Feb 2026
Instruction 943-X (sp) Instructions for Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund (Spanish Version) Rev. Feb 2026
Instruction 944 Instructions for Form 944, Employer's Annual Federal Tax Return Rev. 2025
Instruction 944 (sp) Instructions for Form 944, Employer's ANNUAL Federal Tax Return (Spanish Version) Rev. 2025
Instruction 944-X Instructions for Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund Rev. Feb 2026
Instruction 944-X (sp) Instructions for Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund (Spanish Version) Rev. Feb 2026
Instruction 945 Instructions for Form 945, Annual Return of Withheld Federal Income Tax Rev. 2025
Instruction 945-A Instructions for Form 945-A, Annual Record of Federal Tax Liability Rev. Dec 2025
Instruction 945-X Instructions for Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund Rev. Feb 2025
Instruction 965-A Instructions for Form 965-A, Individual Report of Net 965 Tax Liability Rev. Jan 2021
Instruction 965-B Instructions for Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts Rev. Jan 2021
Instruction 965-C Instructions for Form 965-C, Transfer Agreement Under Section 965(h)(3) Rev. Dec 2019
Instruction 965-D Instructions for Form 965-D, Transfer Agreement Under Section 965(i)(2) Rev. Dec 2019
Instruction 965-E Instructions for Form 965-E, Consent Agreement Under Section 965(i)(4)(D) Rev. Dec 2019
Instruction 982 Instructions for Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) Rev. Dec 2021
Instruction 990 Instructions for Form 990, Return of Organization Exempt From Income Tax Rev. 2025
Instruction 990-BL Instructions for Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons Rev. Jan 2020
Instruction 990-EZ Instructions for Form 990-EZ, Short Form Return of Organization Exempt From Income Tax Rev. 2025
Instruction 990 or 990-EZ (Sch A) Instructions for Schedule A (Form 990 or Form 990-EZ), Public Charity Status and Public Support Rev. 2025
Instruction 990 or 990-EZ (Sch G) Instructions for Schedule G (Form 990), Supplemental Information Regarding Fundraising or Gaming Activities Rev. Dec 2024
Instruction 990 or 990-EZ (Sch L) Instructions for Schedule L (Form 990), Transactions with Interested Persons Rev. Dec 2024
Instruction 990-PF Instructions for Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation Rev. 2025
Instruction 990 (Sch C) Instructions for Schedule C (Form 990) Political Campaign and Lobbying Activities Rev. 2025
Instruction 990 (Schedule B) Instructions for Schedule B (Form 990), Schedule of Contributors Rev. Dec 2024
Instruction 990 (Schedule D) Instructions for Schedule D (Form 990), Supplemental Financial Statements Rev. Dec 2024
Instruction 990 (Schedule E) Instructions for Schedule E (Form 990), Schools Rev. Dec 2024
Instruction 990 (Schedule F) Instructions for Schedule F (Form 990), Statement of Activities Outside the United States Rev. Dec 2024
Instruction 990 (Schedule H) Instructions for Schedule H (Form 990), Hospitals Rev. 2025
Instruction 990 (Schedule I) Instructions for Schedule I (Form 990), Grants and Other Assistance to Organizations, Governments, and Individuals in the United States Rev. Dec 2024
Instruction 990 (Schedule J) Instructions for Schedule J (Form 990), Compensation Information Rev. Dec 2024
Instruction 990 (Schedule K) Instructions for Schedule K (Form 990), Supplemental Information on Tax-Exempt Bonds Rev. Dec 2024
Instruction 990 (Schedule O) Instructions for Schedule O (Form 990), Supplemental Information for Form 990 or 990-EZ Rev. Dec 2024
Instruction 990 (Schedule R) Instructions for Schedule R (Form 990), Related Organizations and Unrelated Partnerships Rev. Dec 2024
Instruction 990-T Instructions for Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) Rev. 2025
Instruction 1023 Instructions for Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code Rev. Dec 2024
Instruction 1023-EZ Instructions for Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code Rev. Jan 2025
Instruction 1024 Instructions for Form 1024, Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code Rev. Jan 2022
Instruction 1024-A Instructions for Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code Rev. Jan 2021
Instruction 1028 Instructions for Form 1028, Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code Rev. Sep 2006
Instruction 1040 Instructions for Form 1040 (and Form 1040-SR) Rev. 2025
Instruction 1040-C Instructions for Form 1040-C, U.S. Departing Alien Income Tax Return Rev. Jan 2026
Instruction 1040-NR Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return Rev. 2025
Instruction 1040-NR (sp) Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return (Spanish Version) Rev. 2025
Instruction 1040 (Schedule 8812) Instructions for Schedule 8812 (Form 1040), Credit for Qualifying Children and Other Dependents Rev. 2025
Instruction 1040 (Schedule 8812) (sp) Instructions for Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents (Spanish Version) Rev. 2025
Instruction 1040 (Schedule A) Instructions for Schedule A (Form 1040), Itemized Deductions Rev. 2025
Instruction 1040 (Schedule B) Instructions for Schedule B (Form 1040), Interest and Ordinary Dividends Rev. 2025
Instruction 1040 (Schedule C) Instructions for Schedule C (Form 1040), Profit or Loss From Business Rev. 2025
Instruction 1040 (Schedule C) (sp) Instructions for Schedule C (Form 1040), Profit or Loss From Business (Spanish Version) Rev. 2025
Instruction 1040 (Schedule D) Instructions for Schedule D (Form 1040), Capital Gains and Losses Rev. 2025
Instruction 1040 (Schedule E) Instructions for Schedule E (Form 1040), Supplemental Income and Loss Rev. 2025
Instruction 1040 (Schedule F) Instructions for Schedule F (Form 1040), Profit or Loss From Farming Rev. 2025
Instruction 1040 (Schedule F) (sp) Instructions for Schedule F (Form 1040), Profit or Loss From Farming (Spanish Version) Rev. 2025
Instruction 1040 (Schedule H) Instructions for Schedule H (Form 1040), Household Employment Taxes Rev. 2025
Instruction 1040 (Schedule H) (sp) Instructions for Schedule H (Form 1040), Household Employment Taxes (Spanish Version) Rev. 2025
Instruction 1040 (Schedule J) Instructions for Schedule J (Form 1040), Income Averaging for Individuals With Income from Farming or Fishing Rev. 2025
Instruction 1040 (Schedule LEP) Instructions for Schedule LEP (Form 1040), Request for Change in Language Preference Rev. Dec 2024
Instruction 1040 (Schedule R) Instructions for Schedule R (Form 1040), Credit for the Elderly or the Disabled Rev. 2025
Instruction 1040 (Schedule SE) Instructions for Schedule SE (Form 1040), Self-Employment Tax Rev. 2025
Instruction 1040 (Schedule SE) (sp) Instructions for Schedule SE (Form 1040), Self-Employment Tax (Spanish Version) Rev. 2025
Instruction 1040 (sp) Instructions for Form 1040 (and Form 1040-SR) (Spanish Version) Rev. 2025
Instruction 1040-SS Instructions for Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) Rev. 2025
Instruction 1040-SS (sp) Instructions for Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) (Spanish Version) Rev. 2025
Instruction 1040-X Instructions for Form 1040-X, Amended U.S. Individual Income Tax Return Rev. Dec 2025
Instruction 1041 Instructions for Form 1041 and Schedules A, B, G, J and K-1, U.S. Income Tax Return for Estates and Trusts Rev. 2025
Instruction 1041-N Instructions for Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts Rev. Dec 2025
Instruction 1041-QFT Instructions for Form 1041-QFT, U.S. Income Tax Return for Qualified Funeral Trusts Rev. 2025
Instruction 1041 (Schedule D) Instructions for Schedule D (Form 1041), Capital Gains and Losses Rev. 2025
Instruction 1041 (Schedule I) Instructions for Schedule I (Form 1041), Alternative Minimum Tax-Estates and Trusts Rev. 2025
Instruction 1041 (Schedule K-1) Instructions for Schedule K-1 (Form 1041) for a Beneficiary Filing Form 1040 or 1040-SR Rev. 2025
Instruction 1042 Instructions for Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons Rev. 2025
Instruction 1042-S Instructions for Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding Rev. 2026
Instruction 1045 Instructions for Form 1045, Application for Tentative Refund Rev. 2025
Instruction 1062 Instructions for Form 1062, Deferral of Tax on Gain From the Sale or Exchange of Qualified Farmland Property to Qualified Farmers Rev. Dec 2025
Instruction 1065 Instructions for Form 1065, U.S. Return of Partnership Income Rev. 2025
Instruction 1065 (Schedule B-2) Instructions for Form 1065 (Schedule B-2), Election Out of Partnership Level Tax Treatment Rev. Dec 2018
Instruction 1065 (Schedule C) Instructions for Schedule C (Form 1065), Additional Information for Schedule M-3 Filers Rev. Dec 2014
Instruction 1065 (Schedule D) Instructions for Schedule D (Form 1065), Capital Gains and Losses Rev. 2025
Instruction 1065 (Schedule K-1) Partner's Instructions for Schedule K-1 (Form 1065), Partner's Shares of Income, Credits, Deductions, etc. Rev. 2025
Instruction 1065 (Schedule K-2 & K-3) Partnership Instructions for Schedules K-2 and K-3 (Form 1065), Partners' Distributive Share Items - International and Partner's Share of Income, Deductions, Credits, etc. - International Rev. 2025
Instruction 1065 (Schedule K-3) Partner's Instructions for Schedule K-3 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. - International (For Partner's Use Only) Rev. 2025
Instruction 1065 (Schedule M-3) Instructions for Form 1065 Schedule M-3, Net Income (Loss) Reconciliation for Certain Partnerships Rev. Nov 2023
Instruction 1065-X Instructions for Form 1065-X, Amended Return or Administrative Adjustment Request (AAR) Rev. Oct 2025
Instruction 1066 Instructions for Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return Rev. 2025
Instruction 1094-B and 1095-B Instructions for Forms 1094-B and 1095-B Rev. 2025
Instruction 1094-C and 1095-C Instructions for Forms 1094-C and 1095-C Rev. 2025
Instruction 1095-A Instructions for Form 1095-A, Health Insurance Marketplace Statement Rev. 2025
Instruction 1097-BTC Instructions for Form 1097-BTC, Bond Tax Credit Rev. Apr 2025
Instruction 1098 Instructions for Form 1098, Mortgage Interest Statement Rev. Dec 2026
Instruction 1098-C Instructions for Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes Rev. Nov 2019
Instruction 1098-E and 1098-T Instructions for Forms 1098-E and 1098-T, Student Loan Interest Statement and Tuition Statement Rev. 2026
Instruction 1098-F Instructions for Form 1098-F, Fines, Penalties and Other Amounts Rev. Apr 2025
Instruction 1098-Q Instructions for Form 1098-Q, Qualifying Longevity Annuity Contract Information Rev. Apr 2025
Instruction 1099-A and 1099-C Instructions for Forms 1099-A and 1099-C, Acquisition or Abandonment of Secured Property and Cancellation of Debt Rev. Apr 2025
Instruction 1099-B Instructions for Form 1099-B, Proceeds From Broker and Barter Exchange Transactions Rev. 2026
Instruction 1099-CAP Instructions for Form 1099-CAP, Changes in Corporate Control and Capital Structure Rev. Apr 2025
Instruction 1099-DA Instructions for Form 1099-DA, Digital Asset Proceeds From Broker Transactions Rev. 2026
Instruction 1099-DIV Instructions for Form 1099-DIV, Dividends and Distributions Rev. Jan 2024
Instruction 1099-G Instructions for Form 1099-G, Certain Government Payments Rev. Dec 2026
Instruction 1099-H Instructions for Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments Rev. Apr 2025
Instruction 1099-INT and 1099-OID Instructions for Forms 1099-INT and 1099-OID, Interest Income and Original Issue Discount Rev. Jan 2024
Instruction 1099-K Instructions for Form 1099-K, Payment Card and Third Party Network Transactions Rev. Dec 2026
Instruction 1099-LS Instructions for Form 1099-LS, Reportable Life Insurance Sale Rev. Apr 2025
Instruction 1099-LTC Instructions for Form 1099-LTC, Long Term Care and Accelerated Death Benefits Rev. Apr 2025
Instruction 1099-MISC and 1099-NEC Instructions for Forms 1099-MISC and 1099-NEC, Miscellaneous Infomation and Nonemployee Compensation Rev. Dec 2026
Instruction 1099-PATR Instructions for Form 1099-PATR, Taxable Distributions Received From Cooperatives Rev. Apr 2025
Instruction 1099-Q Instructions for Form 1099-Q, Payments from Qualified Education Programs (Under Sections 529 and 530) Rev. Apr 2025
Instruction 1099-QA and 5498-QA Instructions for Forms 1099-QA and 5498-QA, Distributions From ABLE Accounts and ABLE Account Contribution Information Rev. 2025
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. Rev. 2026
Instruction 1099-S Instructions for Form 1099-S, Proceeds From Real Estate Transactions Rev. Dec 2026
Instruction 1099-SA and 5498-SA Instructions for Forms 1099-SA and 5498-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA, and HSA, Archer MSA, or Medicare Advantage MSA Information Rev. Dec 2026
Instruction 1099-SB Instructions for Form 1099-SB, Seller's Investment in Life Insurance Contract Rev. Apr 2025
Instruction 1116 Instructions for Form 1116, Foreign Tax Credit Rev. 2025
Instruction 1116 (Schedule B) Instructions for Schedule B (Form 1116), Foreign Tax Carryover Reconciliation Schedule Rev. Dec 2022
Instruction 1116 (Schedule C) Instructions for Schedule C (Form 1116), Foreign Tax Redeterminations Rev. Dec 2025
Instruction 1118 Instructions for Form 1118, Foreign Tax Credit - Corporations Rev. Dec 2025
Instruction 1118 (Schedule J) Instructions for Schedule J (Form 1118), Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions Rev. Dec 2020
Instruction 1118 (Schedule K) Instructions for Schedule K (Form 1118), Foreign Tax Carryover Reconciliation Schedule Rev. Dec 2018
Instruction 1118 (Schedule L) Instructions for Schedule L (Form 1118), Foreign Tax Redetermination Rev. Dec 2025
Instruction 1120 Instructions for Form 1120, U.S. Corporation Income Tax Return Rev. 2025
Instruction 1120-C Instructions for Form 1120-C, U.S. Income Tax Return for Cooperative Associations Rev. 2025
Instruction 1120-F Instructions for Form 1120-F, U.S. Income Tax Return of a Foreign Corporation Rev. 2025
Instruction 1120-FSC Instructions for Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation Rev. Dec 2025
Instruction 1120-F (Schedule H) Instructions for Schedule H (Form 1120-F), Deductions Allocated To Effectively Connected Income Under Regulations Section 1.861-8 Rev. 2025
Instruction 1120-F (Schedule I) Instructions for Schedule I (Form 1120-F), Interest Expense Allocation Under Regulations Section 1.882-5 Rev. 2025
Instruction 1120-F (Schedule M-3) Instructions for Schedule M-3 (Form 1120-F), Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More Rev. 2025
Instruction 1120-F (Schedule P) Instructions for Schedule P (Form 1120-F), List of Foreign Partner's Interests in Partnerships Rev. 2025
Instruction 1120-F (Schedule S) Instructions for Schedule S (Form 1120-F), Exclusion of Income from the International Operation of Ships or Aircraft Under Section 883 Rev. Dec 2022
Instruction 1120-F (Schedule V) Instructions for Schedule V (Form 1120-F), List of Vessels or Aircraft, Operators, and Owners Rev. Dec 2022
Instruction 1120-H Instructions for Form 1120-H, U.S. Income Tax Return for Homeowners Associations Rev. 2025
Instruction 1120-IC-DISC Instructions for Form 1120-IC-DISC, Interest Charge Domestic International Sales Corporation Return Rev. Dec 2025
Instruction 1120-L Instructions for Form 1120-L, U.S. Life Insurance Company Income Tax Return Rev. 2025
Instruction 1120-L (Schedule M-3) Instructions for Schedule M-3 (Form 1120-L), Net Income (Loss) Reconciliation for U.S. Life Insurance Companies With Total Assets of $10 Million or More Rev. Dec 2025
Instruction 1120-ND Instructions for Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons Rev. Dec 2025
Instruction 1120-PC Instructions for Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return Rev. 2025
Instruction 1120-PC (Schedule M-3) Instructions for Schedule M-3 (Form 1120-PC), Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With Total Assets of $10 Million or More Rev. Dec 2025
Instruction 1120-POL Instructions for Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations Rev. 2025
Instruction 1120-REIT Instructions for Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts Rev. 2025
Instruction 1120-RIC Instructions for Form 1120-RIC, U.S. Income Tax Return For Regulated Investment Companies Rev. 2025
Instruction 1120-S Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation Rev. 2025
Instruction 1120 (Schedule D) Instructions for Schedule D (Form 1120), Capital Gains and Losses Rev. 2025
Instruction 1120 (Schedule M-3) Instructions for Schedule M-3 (Form 1120), Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More Rev. Jun 2025
Instruction 1120 (Schedule O) Instructions for Schedule O (Form 1120), Consent Plan and Apportionment Schedule for a Controlled Group Rev. Dec 2018
Instruction 1120 (Schedule PH) Instructions for Schedule PH (Form 1120), U.S. Personal Holding Company (PHC) Tax Rev. Dec 2016
Instruction 1120 (Schedule UTP) Instructions for Schedule UTP (Form 1120), Uncertain Tax Position Statement Rev. Dec 2022
Instruction 1120-SF Instructions for Form 1120-SF, U.S. Income Tax Return for Settlement Funds Rev. Dec 2025
Instruction 1120-S (Schedule D) Instructions for Schedule D (Form 1120-S), Capital Gains and Losses and Built-In Gains Rev. 2025
Instruction 1120-S (Schedule K-1) Shareholder's Instructions for Schedule K-1 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc. Rev. 2025
Instruction 1120-S (Schedule K-2 & K-3) S Corporation Instructions for Schedules K-2 and K-3 (Form 1120-S), Shareholders' Pro Rata Share Items - International and Shareholder's Share of Income, Deductions, Credits, etc. - International Rev. 2025
Instruction 1120-S (Schedule K-3) Shareholder's Instructions for Schedule K-3 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc. - International Rev. 2025
Instruction 1120-S (Schedule M-3) Instructions for Schedule M-3 (Form 1120-S), Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More Rev. Dec 2019
Instruction 1120-X Instruction for Form 1120-X, Amended U.S. Corporation Income Tax Return Rev. Dec 2025
Instruction 1125-E Instructions for Form 1125-E, Compensation of Officers Rev. Oct 2018
Instruction 1128 Instructions for Form 1128, Application to Adopt, Change, or Retain a Tax Year Rev. Nov 2017
Instruction 1139 Instructions for Form 1139, Corporation Application for Tentative Refund Rev. Dec 2025
Instruction 2106 Instructions for Form 2106, Employee Business Expenses Rev. 2025
Instruction 2210 Instructions for Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts Rev. 2025
Instruction 2210-F Instructions for Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishers Rev. 2025
Instruction 2220 Instructions for Form 2220, Underpayment of Estimated Tax by Corporations Rev. 2025
Instruction 2290 Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return Rev. Jul 2026
Instruction 2290 Instructions for Form 2290, Heavy Vehicle Use Tax Return Rev. Jul 2025
Instruction 2290 (sp) Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return (Spanish Version) Rev. Jul 2026
Instruction 2290 (sp) Instructions for Form 2290 (SP), Heavy Vehicle Use Tax Return (Spanish Version) Rev. Jul 2025
Instruction 2441 Instructions for Form 2441, Child and Dependent Care Expenses Rev. 2025
Instruction 2553 Instructions for Form 2553, Election by a Small Business Corporation Rev. Dec 2020
Instruction 2555 Instructions for Form 2555, Foreign Earned Income Rev. 2025
Instruction 2678 Instructions for Form 2678, Employer/Payer Appointment of Agent Rev. Dec 2024
Instruction 2848 Instructions for Form 2848, Power of Attorney and Declaration of Representative Rev. Sep 2021
Instruction 2848 (SP) Instructions for Form 2848 (SP), Power of Attorney and Declaration of Representative (Spanish Version) Rev. Sep 2021
Instruction 3115 Instructions for Form 3115, Application for Change in Accounting Method Rev. Dec 2022
Instruction 3468 Instructions for Form 3468, Investment Credit Rev. 2025
Instruction 3520 Instructions for Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts Rev. Dec 2025
Instruction 3520-A Instructions for Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner Rev. Dec 2025
Instruction 3800 Instructions for Form 3800 and Schedule A, General Business Credit Rev. 2025
Instruction 3903 Instructions for Form 3903, Moving Expenses Rev. 2025
Instruction 3921 and 3922 Instructions for Forms 3921 and 3922, Exercise of an Incentive Stock Option Under Section 422(b) and Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c) Rev. Apr 2025
Instruction 4136 Instructions for Form 4136 and Schedule A, Credit for Federal Tax Paid on Fuels Rev. 2025
Instruction 4255 Instructions for Form 4255, Certain Credit Recapture, Excessive Payments, and Penalties Rev. Dec 2025
Instruction 4461 Instructions for Form 4461, Application for Approval of Master or Prototype or Volume Submitter Defined Contribution Plans Rev. Jun 2024
Instruction 4461-A Instructions for Form 4461-A, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan Rev. Sep 2024
Instruction 4461-B Instructions for Form 4461-B, Application for Approval of Master or Prototype or Volume Submitter Plans Rev. Jun 2024
Instruction 4466 Instructions for Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax Rev. Dec 2025
Instruction 4506-A Instructions for Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form Rev. Nov 2021
Instruction 4506-B Instructions for Form 4506-B, Request for a Copy of Exempt Organization IRS Application or Letter Rev. Aug 2023
Instruction 4547 Instructions for Form 4547, Trump Account Election(s) Rev. Dec 2025
Instruction 4547 (sp) Instructions for Form 4547, Trump Account Election(s) (Spanish Version) Rev. Dec 2025
Instruction 4562 Instructions for Form 4562, Depreciation and Amortization (Including Information on Listed Property) Rev. 2025
Instruction 4626 Instructions for Form 4626, Alternative Minimum Tax - Corporations Rev. 2025
Instruction 4684 Instructions for Form 4684, Casualties and Thefts Rev. 2025
Instruction 4720 Instructions for Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code Rev. 2025
Instruction 4768 Instructions for Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes Rev. Feb 2020
Instruction 4797 Instructions for Form 4797, Sales of Business Property Rev. 2025
Instruction 5227 Instructions for Form 5227, Split-Interest Trust Information Return Rev. 2025
Instruction 5300 Instructions for Form 5300, Application for Determination for Employee Benefit Plan Rev. Jun 2023
Instruction 5307 Instructions for Form 5307, Application for Determination for Adopters of Modified Nonstandardized Pre-Approved Plans Rev. Dec 2024
Instruction 5310 Instructions for Form 5310, Application for Determination for Terminating Plan Rev. Apr 2025
Instruction 5310-A Instructions for Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business Rev. Dec 2025
Instruction 5316 Instructions for Form 5316, Application for Group or Pooled Trust Ruling Rev. May 2023
Instruction 5329 Instructions for Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts Rev. 2025
Instruction 5330 Instructions for Form 5330, Return of Excise Taxes Related to Employee Benefit Plans Rev. Dec 2025
Instruction 5405 Instructions for Form 5405, Repayment of the First-Time Homebuyer Credit Rev. Nov 2024
Instruction 5471 Instructions for Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations Rev. Dec 2025
Instruction 5472 Instructions for Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business Rev. Dec 2024
Instruction 5498-ESA Instructions for Form 5498-ESA, Coverdell ESA Contribution Information Rev. Dec 2026
Instruction 5500-EZ Instructions for Form 5500-EZ, Annual Return of a One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan Rev. 2025
Instruction 5695 Instructions for Form 5695, Residential Energy Credits Rev. 2025
Instruction 5713 Instructions for Form 5713, International Boycott Report Rev. Sep 2018
Instruction 5735 Instructions for Form 5735, American Samoa Economic Development Credit Rev. Jan 2013
Instruction 5884 Instructions for Form 5884, Work Opportunity Credit Rev. Mar 2021
Instruction 5884-A Instructions for Form 5884-A, Employee Retention Credit Rev. Mar 2021
Instruction 5884-D Instructions for Form 5884-D, Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters Rev. Apr 2021
Instruction 6069 Instructions for Form 6069, Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, 4953 Rev. Dec 2025
Instruction 6198 Instructions for Form 6198, At-Risk Limitations Rev. Nov 2025
Instruction 6251 Instructions for Form 6251, Alternative Minimum Tax - Individuals Rev. 2025
Instruction 6478 Instructions for Form 6478, Biofuel Producer Credit Rev. Oct 2023
Instruction 6627 Instructions for Form 6627, Environmental Taxes Rev. Jan 2026
Instruction 6765 Instructions for Form 6765, Credit for Increasing Research Activities Rev. Dec 2025
Instruction 7004 Instructions for Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns Rev. Dec 2025
Instruction 7200 Instructions for Form 7200, Advance Payment of Employer Credits Due to COVID-19 Rev. Apr 2021
Instruction 7200 (sp) Instructions for Form 7200, Advance Payment of Employer Credits Due to COVID-19 (Spanish Version) Rev. Apr 2021
Instruction 7203 Instructions for Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations Rev. Dec 2022
Instruction 7204 Instructions for Form 7204, Consent To Extend the Time To Assess Tax Related To Contested Foreign Income TaxesÂProvisional Foreign Tax Credit Agreement Rev. Dec 2022
Instruction 7205 Instructions for Form 7205, Energy Efficient Commercial Buildings Deduction Rev. Dec 2025
Instruction 7206 Instructions for Form 7206, Self-Employed Health Insurance Deduction Rev. 2025
Instruction 7207 Instructions for Form 7207, Advanced Manufacturing Production Credit Rev. Dec 2025
Instruction 7208 Instructions for Form 7208, Excise Tax on Repurchase of Corporate Stock Rev. Dec 2025
Instruction 7210 Instructions for Form 7210, Clean Hydrogen Production Credit Rev. 2025
Instruction 7211 Instructions for Form 7211, Clean Electricity Production Credit Rev. Dec 2025
Instruction 7213 Instructions for Form 7213, Nuclear Power Production Credit Rev. Dec 2025
Instruction 7217 Instructions for Form 7217, Partner's Report of Property Distributed by a Partnership Rev. Dec 2024
Instruction 7218 Instructions for Form 7218, Clean Fuel Production Credit Rev. Dec 2025
Instruction 7220 Instructions for Form 7220, Prevailing Wage and Apprenticeship (PWA) Verification and Corrections Rev. Dec 2025
Instruction 8023 Instructions for Form 8023, Elections Under Section 338 for Corporations Making Qualified Stock Purchases Rev. Oct 2023
Instruction 8027 Instructions for Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips Rev. 2025
Instruction 8038 Instructions for Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues Rev. Sep 2025
Instruction 8038-B Instructions for Form 8038-B, Information Return for Build America Bonds and Recovery Zone Economic Development Bonds Rev. Sep 2018
Instruction 8038-CP Instructions for Form 8038-CP and Schedule A (Form 8038-CP), Return for Credit Payments to Issuers of Qualified Bonds Rev. Dec 2024
Instruction 8038-G Instructions for Form 8038-G, Information Return for Tax-Exempt Governmental Obligations Rev. Oct 2021
Instruction 8038-T Instructions for Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate Rev. Oct 2021
Instruction 8038-TC Instructions for Form 8038-TC, Information Return for Tax Credit Bonds and Specified Tax Credit Bonds Rev. Sep 2018
Instruction 8082 Instructions for Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR) Rev. Oct 2025
Instruction 8233 Instructions for Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual Rev. Dec 2025
Instruction 8275 Instructions for Form 8275, Disclosure Statement Rev. Oct 2024
Instruction 8275-R Instructions for Form 8275-R, Regulation Disclosure Statement Rev. Nov 2024
Instruction 8283 Instructions for Form 8283, Noncash Charitable Contributions Rev. Dec 2025
Instruction 8288 Instructions for Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons Rev. Jan 2026
Instruction 8300 Instructions for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business Rev. Dec 2023
Instruction 8300 (sp) Instructions for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business (Spanish Version) Rev. Dec 2023
Instruction 8308 Instructions for Form 8308, Report of a Sale or Exchange of Certain Partnership Interests Rev. Nov 2025
Instruction 8379 Instructions for Form 8379, Injured Spouse Allocation Rev. Nov 2024
Instruction 8582 Instructions for Form 8582, Passive Activity Loss Limitations Rev. 2025
Instruction 8582-CR Instructions for Form 8582-CR, Passive Activity Credit Limitations Rev. Dec 2025
Instruction 8594 Instructions for Form 8594, Asset Acquisition Statement Under Section 1060 Rev. Nov 2021
Instruction 8606 Instructions for Form 8606, Nondeductible IRAs Rev. 2025
Instruction 8609 Instructions for Form 8609, Low-Income Housing Credit Allocation and Certification Rev. Dec 2025
Instruction 8609-A Instructions for Form 8609-A, Annual Statement for Low-Income Housing Credit Rev. Dec 2025
Instruction 8612 Instructions for Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts Rev. Dec 2025
Instruction 8613 Instructions for Form 8613, Return of Excise Tax on Undistributed Income of Regulated Investment Companies Rev. Dec 2025
Instruction 8615 Instructions for Form 8615, Tax for Certain Children Who Have Unearned Income Rev. 2025
Instruction 8621 Instructions for Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund Rev. Dec 2025
Instruction 8621-A Instructions for Form 8621-A, Return by a Shareholder Making Certain Late Elections To End Treatment as a Passive Foreign Investment Company Rev. Dec 2024
Instruction 8697 Instructions for Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts Rev. Dec 2025
Instruction 8725 Instructions for Form 8725, Excise Tax on Greenmail Rev. Dec 2025
Instruction 8752 Instructions for Form 8752, Required Payment or Refund Under Section 7519 Rev. Dec 2025
Instruction 8801 Instructions for Form 8801, Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts Rev. 2025
Instruction 8802 Instructions for Form 8802, Application for United States Residency Certification Rev. Oct 2024
Instruction 8804, 8805 and 8813 Instructions for Forms 8804, 8805, and 8813 Rev. Jan 2026
Instruction 8804-C Instructions for Form 8804-C, Certificate of Partner-Level Items to Reduce Section 1446 Withholding Rev. Nov 2012
Instruction 8804 (Schedule A) Instructions for Schedule A (Form 8804), Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships Rev. 2025
Instruction 8804-W Instructions for Form 8804-W, Installment Payments of Section 1446 Tax for Partnerships Rev. 2026
Instruction 8809-I Instructions for Form 8809-I, Application for Extension of Time to File FATCA Form 8966 Rev. Nov 2015
Instruction 8810 Instructions for Form 8810, Corporate Passive Activity Loss and Credit Limitations Rev. 2025
Instruction 8814 Instructions for Form 8814, Parents' Election To Report Child's Interest and Dividends Rev. 2025
Instruction 8821 Instructions for Form 8821, Tax Information Authorization Rev. Sep 2021
Instruction 8821 (SP) Instructions for Form 8821, Tax Information Authorization (Spanish Version) Rev. Sep 2021
Instruction 8821 (zh-t) Instructions for Form 8821, Tax Information Authorization (Chinese-Traditional Version) Rev. Sep 2021
Instruction 8824 Instructions for Form 8824, Like-Kind Exchanges Rev. 2025
Instruction 8825 Instructions for Form 8825 and Schedule A, Rental Real Estate Income and Expenses of a Partnership or an S Corporation Rev. Dec 2025
Instruction 8828 Instructions for Form 8828, Recapture of Federal Mortgage Subsidy Rev. Nov 2024
Instruction 8829 Instructions for Form 8829, Expenses for Business Use of Your Home Rev. 2025
Instruction 8835 Instructions for Form 8835, Renewable Electricity Production Credit Rev. 2025
Instruction 8839 Instructions for Form 8839, Qualified Adoption Expenses Rev. 2025
Instruction 8844 Instructions for Form 8844, Empowerment Zone Employment Credit Rev. Dec 2021
Instruction 8849 (Schedule 5) Instructions for Schedule 5 (Form 8849), Section 4081(e) and 6435 claims Rev. May 2026
Instruction 8849 (Schedule 6) Instructions for Schedule 6, Form 8849 Other Claims Rev. Jun 2026
Instruction 8853 Instructions for Form 8853, Archer MSAs and Long-Term Care Insurance Contracts Rev. 2025
Instruction 8854 Instructions for Form 8854, Initial and Annual Expatriation Statement Rev. 2025
Instruction 8857 Instructions for Form 8857, Request for Innocent Spouse Relief Rev. Jun 2021
Instruction 8857 (SP) Instrucciones para el Formulario 8857(SP), Solicitud para Alivio del Conyuge Inocente Rev. Jul 2021
Instruction 8858 Instructions for Form 8858, Information Return of U.S. Persons With Respect To Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs) Rev. Dec 2024
Instruction 8862 Instructions to Form 8862, Information To Claim Certain Credits After Disallowance Rev. Dec 2025
Instruction 8862 (sp) Instructions for Form 8862, Information To Claim Certain Credits After Disallowance (Spanish Version) Rev. Dec 2025
Instruction 8862 (zh-s) Instructions for Form 8862, Information to Claim Earned Income Credit After Disallowance (Chinese-Simplified Version) Rev. Dec 2022
Instruction 8862 (zh-t) Instructions for Form 8862 (zh-t), Information to Claim Earned Income Credit After Disallowance (Chinese-Traditional Version) Rev. Dec 2022
Instruction 8863 Instructions for Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits) Rev. 2025
Instruction 8864 Instructions for Form 8864, Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit Rev. Dec 2025
Instruction 8865 Instructions for Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships Rev. 2025
Instruction 8865 (Schedule K-2 & K-3) Instructions for Schedules K-2 and K-3 (Form 8865), Partners' Distributive Share Items - International and Partner's Share of Income, Deductions, Credits, etc. - International Rev. 2025
Instruction 8866 Instructions for Form 8866, Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method Rev. Dec 2025
Instruction 8867 Instructions for Form 8867, Paid Preparer's Due Diligence Checklist Rev. Nov 2025
Instruction 8868 Instructions for Form 8868, Application for Extension of Time to File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans Rev. Jan 2026
Instruction 8869 Instructions for Form 8869, Qualified Subchapter S Subsidiary Election Rev. Dec 2020
Instruction 8871 Instructions for Form 8871, Political Organization Notice of Section 527 Status Rev. Feb 2011
Instruction 8872 Instructions for Form 8872, Political Organization Report of Contributions and Expenditures Rev. Oct 2020
Instruction 8873 Instructions for Form 8873, Extraterritorial Income Exclusion Rev. Sep 2017
Instruction 8876 Instructions for Form 8876, Excise Tax on Structured Settlement Factoring Transactions Rev. Dec 2025
Instruction 8881 Instructions for Form 8881, Credits for Small Employer Pension Plan Startup Costs, Contributions, Auto-Enrollment, and Military Spouse Participation Rev. Dec 2025
Instruction 8883 Instructions for Form 8883, Asset Allocation Statement Under Section 338 Rev. Oct 2017
Instruction 8885 Instructions for Form 8885, Health Coverage Tax Credit Rev. 2021
Instruction 8886 Instructions for Form 8886, Reportable Transaction Disclosure Statement Rev. Oct 2022
Instruction 8886-T Instructions for Form 8886-T, Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction Rev. Dec 2019
Instruction 8889 Instructions for Form 8889, Health Savings Accounts (HSAs) Rev. 2025
Instruction 8892 Instructions for Form 8892, Application for Automatic Extension of Time to File Form 709 or Form 709-NA and/or Payment of Gift/Generation-Skipping Transfer Tax Rev. Dec 2024
Instruction 8898 Instructions for Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Territory Rev. Oct 2024
Instruction 8900 Instructions for Form 8900, Qualified Railroad Track Maintenance Credit Rev. Dec 2023
Instruction 8902 Instructions for Form 8902, Alternative Tax on Qualifying Shipping Activities Rev. Apr 2018
Instruction 8903 Instructions for Form 8903, Domestic Production Activities Deduction Rev. Dec 2019
Instruction 8904 Instructions for Form 8904, Credit for Oil and Gas Production From Marginal Wells Rev. Nov 2025
Instruction 8908 Instructions for Form 8908, Energy Efficient Home Credit Rev. Dec 2025
Instruction 8911 Instructions for Form 8911, Alternative Fuel Vehicle Refueling Property Credit (and Schedule A (Form 8911) Alternative Fuel Vehicle Refueling Property) Rev. Dec 2025
Instruction 8912 Instructions for Form 8912, Credit to Holders of Tax Credit Bonds Rev. Dec 2024
Instruction 8915-B Instructions for Form 8915B, Qualified 2017 Disaster Retirement Plan Distributions and Repayments Rev. 2021
Instruction 8915-C Instructions for Form 8915-C, Qualified 2018 Disaster Retirement Plan Distributions and Repayments Rev. 2023
Instruction 8915-D Instructions for Form 8915-D, Qualified 2019 Disaster Retirement Plan Distributions and Repayments Rev. 2024
Instruction 8915-F Instructions for Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments Rev. Dec 2025
Instruction 8918 Instructions for Form 8918, Material Advisor Disclosure Statement Rev. Nov 2021
Instruction 8924 Instructions for Form 8924, Excise Tax on Certain Transfers of Qualifying Geothermal or Mineral Interest Rev. Dec 2025
Instruction 8928 Instructions for Form 8928, Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code Rev. Dec 2025
Instruction 8933 Instructions to Form 8933, Carbon Oxide Sequestration Credit Rev. Dec 2025
Instruction 8936 Instructions for Form 8936, Clean Vehicle Credits (and Schedule A (Form 8936), Clean Vehicle Credit Amount) Rev. 2025
Instruction 8937 Instructions for Form 8937, Report of Organizational Actions Affecting Basis of Securities Rev. Dec 2017
Instruction 8938 Instructions for Form 8938, Statement of Specified Foreign Financial Assets Rev. Nov 2021
Instruction 8940 Instructions for Form 8940, Request for Miscellaneous Determination Rev. Dec 2025
Instruction 8941 Instructions for Form 8941, Credit for Small Employer Health Insurance Premiums Rev. 2025
Instruction 8949 Instructions for Form 8949, Sales and Other Dispositions of Capital Assets Rev. 2025
Instruction 8950 Instructions for Form 8950, Application for Voluntary Correction Program (VCP) Submission Under the Employee Plans Compliance Resolution System (EPCRS) Rev. Jan 2022
Instruction 8952 Instructions for Form 8952, Application for Voluntary Classification Settlement Program (VCSP) Rev. Nov 2025
Instruction 8955-SSA Instructions for Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits Rev. 2025
Instruction 8957 Instructions for Form 8957, Foreign Account Tax Compliance Act (FATCA) Registration Rev. Jun 2018
Instruction 8959 Instructions for Form 8959, Additional Medicare Tax Rev. 2025
Instruction 8960 Instructions for Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts Rev. 2025
Instruction 8962 Instructions for Form 8962, Premium Tax Credit (PTC) Rev. 2025
Instruction 8963 Instructions for Form 8963, Report of Health Insurance Provider Information Rev. Jan 2020
Instruction 8964-ELE Instructions for Form 8964-ELE, Section 987 Elections Rev. Dec 2025
Instruction 8964-TRA Instructions for Form 8964-TRA, Section 987 Transition Information Rev. Dec 2025
Instruction 8966 Instructions for Form 8966, FATCA Report Rev. 2025
Instruction 8971 Instructions for Form 8971 and Schedule A, Information Regarding Beneficiaries Acquiring Property From a Decedent Rev. Aug 2025
Instruction 8973 Instructions for Form 8973, Certified Professional Employer Organization/Customer Reporting Agreement Rev. Dec 2018
Instruction 8974 Instructions for Form 8974, Qualified Small Business Payroll Tax Credit for Increasing Research Activities Rev. Dec 2024
Instruction 8975 Instructions for Form 8975 and Schedule A (Form 8975), Country-by-Country Report Rev. Dec 2020
Instruction 8978 Instructions for Form 8978 (Including Schedule A), Partner's Additional Reporting Year Tax Rev. Dec 2024
Instruction 8979 Instructions for Form 8979, Partnership Representative Designation or Resignation Form Rev. Sep 2025
Instruction 8985 Instructions for Form 8985 and Form 8985-V, Pass-Through Statement - Transmittal/Partnership Adjustment Tracking Report (Required Under Sections 6226 and 6227) Rev. Dec 2024
Instruction 8986 Instructions for Form 8986, Partner's Share of Adjustment(s) to Partnership-Related Item(s) (Required Under Sections 6226 and 6227) Rev. Dec 2024
Instruction 8990 Instructions for Form 8990, Limitation on Business Interest Expense Under Section 163(j) Rev. Dec 2025
Instruction 8991 Instructions for Form 8991, Tax on Base Erosion Payments of Taxpayers with Substantial Gross Receipts Rev. Dec 2025
Instruction 8992 Instructions for Form 8992, U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI) Rev. Dec 2024
Instruction 8993 Instructions for Form 8993, Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI) Rev. Dec 2025
Instruction 8994 Instructions for Form 8994, Employer Credit for Paid Family and Medical Leave Rev. Dec 2024
Instruction 8995 Instructions for Form 8995, Qualified Business Income Deduction Simplified Computation Rev. 2025
Instruction 8995-A Instructions for Form 8995-A, Deduction for Qualified Business Income Rev. 2025
Instruction 8996 Instructions for Form 8996, Qualified Opportunity Fund Rev. Dec 2024
Instruction 9465 Instructions for Form 9465, Installment Agreement Request Rev. Jul 2024
Instruction 9465 (sp) Instructions for Form 9465 (sp), Installment Agreement Request (Spanish Version) Rev. Jul 2024
Instruction 9465 (zh-s) Instructions for Form 9465, Installment Agreement Request (Chinese-Simplified Version) Rev. Oct 2020
Instruction 9465 (zh-t) Instructions for Form 9465, Installment Agreement Request (Chinese-Traditional Version) Rev. Oct 2020
Instruction CT-1 Instructions for Form CT-1, Employer's Annual Railroad Retirement Tax Return Rev. 2025
Instruction CT-1X Instructions for Form CT-1X, Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund Rev. Apr 2025
Instruction SS-4 Instructions for Form SS-4, Application for Employer Identification Number (EIN) Rev. Dec 2025
Instruction SS-4 (sp) Instructions for Form SS-4, Application for Employer Identification Number (EIN) (Spanish Version) Rev. Dec 2025
Instruction SS-8 Instructions for Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding Rev. Jan 2024
Instruction SS-8 (sp) Instructions for Form SS-8 (sp), Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding (Spanish Version) Rev. Jan 2024
Instruction T (Timber) Instructions for Form T (Timber), Forest Activities Schedule Rev. Dec 2013
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) Rev. 2026
Instruction W-2G and 5754 Instructions for Forms W-2G and 5754 Rev. Jan 2026
Instruction W-3 and W-3C (PR) General Instructions for Forms W-3 (PR) and W-3C (PR), Transmittal of Withholding Statements and of Corrected Withholding Statements (English and Spanish Version) Rev. 2026
Instruction W-3C (PR) Instructions for Form W-3C (PR),Transmittal of Corrected Wage and Tax Statements (Puerto Rico Version) Rev. Dec 2023
Instruction W-3 (PR) Instructions for Form W-3 (PR), Transmittal of Wage and Tax Statements (Puerto Rico Version) Rev. 2024
Instruction W-7 Instructions for Form W-7, Application for IRS Individual Taxpayer Identification Number Rev. Dec 2024
Instruction W-7A Instructions for Form W-7-A, Application for Taxpayer Identification Number for Pending U.S. Adoptions Rev. Oct 2017
Instruction W-7 (sp) Instructions for Form W-7 (sp), Application for IRS Individual Taxpayer Identification Number (Spanish version) Rev. Dec 2024
Instruction W-8 Instructions for the Requester of Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY Rev. Jun 2022
Instruction W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals) Rev. Oct 2021
Instruction W-8BEN-E Instructions for Form W-8BEN-E, Certificate of Entities Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) Rev. Oct 2021
Instruction W-8ECI Instructions for Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States Rev. Oct 2021
Instruction W-8EXP Instructions for Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting Rev. Oct 2023
Instruction W-8IMY Instructions for Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting Rev. Oct 2021
Instruction W-9 Instructions for the Requestor of Form W-9, Request for Taxpayer Identification Number and Certification Rev. Mar 2024
Instruction W-9 (sp) Instructions for the Requestor of Form W-9 (sp), Request for Taxpayer Identification Number and Certification (Spanish Version) Rev. Mar 2024
Instruction W-12 Instructions for Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal Rev. Oct 2025
Instruction W-14 Instructions for Form W-14, Certificate of Foreign Contracting Party Receiving Federal Procurement Payments Rev. Aug 2016