Post-Release Changes to Tax Forms, Instructions, and Publications

 

The articles below explain specific changes to forms, instructions, or publications after they are available on IRS.gov. Such changes are often the result of new tax legislation, new IRS guidance, clarifications, corrections, updates of mailing addresses or phone numbers, and other revisions.

Change to the 2019 Instructions for Form 8885 -- 31 - MAR – 2020

Updates to the 2018 Form 8835 and 2018 Instructions for Form 8835 -- 30 - MAR - 2020

Correction to 2020 Form 1040-ES(NR), U.S. Estimated Tax for Nonresident Alien Individuals -- 30 - MAR - 2020

Clarifications for Disregarded Entity Reporting and section 743(b) Reporting -- 26 - MAR – 2020

Corrections to the 2019 Instructions for Form 1040-SS -- 25 -MAR-2020

Clarification for Forms 8985 and 8986, Part II, Item G -- 24-MAR-2020

Micro-Captive Arrangements -- 23-MAR-2020

Clarifications for Instructions for Form 1065-X, Amended Return or Administrative Adjustment Request (AAR) -- 19 - MAR - 2020

Clarifications for Instructions for Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR) -- 18-MAR-2020

Clarifications for the 2019 Partner’s Instructions for Schedule K-1 (Form 1065) -- 12-MAR-2020

Corrections to the 2019 Instructions for Form 1065 -- 10-MAR-2020

Changes to the 2018 Publication 334 due to the Taxpayer Certainty and Disaster Tax Relief Act of 2019 -- 09-MAR-2020

Required electronic filing of Form 8872 -- 09-MAR-2020

Changes to the 2018 Instructions for Schedule E (Form) due to the Taxpayer Certainty and Disaster Tax Relief Act of 2019 -- 09-MAR-2020

Changes to the 2018 Instructions for Schedule C (Form 1040) due to the Taxpayer Certainty and Disaster Tax Relief Act of 2019 -- 06-MAR-2020

Instructions for Schedule D (Form 1040) Rollover of Gain from Empowerment Zone Assets is Available for 2018 -- 05-MAR-2020

Increased Penalties for Failing to File Form 5310-A -- 02-MAR-2020

Correction to Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs) -- 27-FEB-2020

Pub. 525 - Retroactive extension from 2018 through 2020 of exclusion of debt discharged from principal residence indebtedness -- 21-FEB-2020

Correction to 2018 and 2019 Worksheet 3, Figuring Net Self-Employment Income for Schedule SE -- 21-FEB-2020

Final Release of 2019 Original Issue Discount (OID) Tables -- 14-FEB-2020

Health Coverage Tax Credit (HCTC) Election Information -- 13-FEB-2020

Credit and debit card payments for Form 2290 returns temporarily suspended -- 13-FEB-2020

Safe harbor for certain charitable contributions made in exchange for a state or local tax credit - Form 1041 -- 10-FEB-2020

Recent legislation has retroactively impacted the 2018 Instructions for Form 3468 -- 10-FEB-2020

Electronic Filing of Form 1023 -- 31-JAN-2020

How to Report Eligible Gains from Qualified Opportunity Zone Business Property on Form 8949 -- 30-JAN-2020

Change to Mailing Address for Form 8802 with User Fee Payments by Check or Money Order -- 29-JAN-2020

Requesting Earlier Effective Date of Exemption -- 28-JAN-2020

Changes to the Deductibility of Mortgage Insurance Premiums (MIP) -- 24-JAN-2020

Correction to Average Annual Gross Receipts Amount for Small Business Taxpayer --24-JAN-2020

Status of Pub 225, Farmer's Tax Guide --23-JAN-2020

How To Claim a Refund or Credit of Unrelated Business Income Tax (UBIT) or adjust Form 990-T for Qualified Transportation Fringe Amounts --21-JAN-2020

Clarification to 2018 "What Is Your Maximum Capital Gain Rate?" table -- 16-JAN-2020

2020 Form W-4 revised for recent law changing the medical expense deduction floor to 7.5 percent for 2020 - 15-JAN-2020

Correction to the Instructions for Form W-7, Application for IRS Individual Taxpayer Identification Number (Rev. September 2019) -- 14-JAN-2020

Update to 2019 Instructions for Form 1042-S -- 09-JAN-2020

Notice corrects the credit amount for refined coal production for calendar year 2018 Instructions for Form 8835 -- 16-DEC-2019

Correction to the 2019 Form 1096, Annual Summary and Transmittal of U.S. Information Returns -- 04-NOV-2019

Correction to furnishing date for Form 5498-ESA in the 2019 General Instructions for Certain Information Returns -- 01-NOV-2019

New Addresses for Applications for Recognition of Tax-Exempt Status -- 23-OCT-2019?

New Addresses for Employee Plans Submissions -- 11-OCT-2019

Change to filing address for Form 4768?-- 03-OCT-2019

Update to Error in Tax Calculation in 2018 Schedule D Tax Worksheet (Form 1041) -- 11-SEP-2019

Correction of errors on page 3 of the 2018 Publication 54 -- 06-SEP-2019

IRS automatically waives estimated tax penalty for eligible 2018 tax filers -- 16-AUG-2019

Filing Form 1098-F not required until further notice -- 10-JULY-2019

Corrections to the 2018 Instructions for Form 1040-NR --06-JUN-2019

Corrections to the 2018 Publication 929 -- 30-MAY-2019

Income Averaging Calculations for Farmers and Fishermen Should Take Into Account the Qualified Business Income Deduction -- 24-MAY-2019

Correction to the 2018 Instructions for Form 8615 -- 17-MAY-2019

Error in 2019 Tax Computation Worksheet Using Maximum Capital Gains Rates in Form 1041-ES -- 16-MAY-2019

Error in Qualified Dividends and Capital Gain D Tax Worksheet in Pub. 505 -- 16-MAY-2019

Error in Tax Calculation in Schedule D (Form 1041) Tax Worksheet -- 16-MAY-2019

Error in Tax Calculation in Schedule D Tax Worksheet (Form 1040) -- 16-MAY-2019

Changes to Table 1 in 2018 Publication 936 -- 13-MAY-2019

Correction to Page 16 of 2018 Instructions for Form 1116 -- 26-APR-2019

Trust - Qualified Business Income (QBI) Deduction under section 199A -- 26-APR-2019

Clarification on Code P Reporting in Box 12 of the 2019 Form W-2 -- 23-APR-2019

New filing address for foreign-owned U.S. disregarded entities -- 08-APR-2019

Correction to 2018 Instructions for Form 1065, U.S. Return of Partnership Income -- 27-MAR-2019

New Mailing Addresses for Certain Forms -- 22-MAR-2019

Exclusion from Wages and Compensation of Qualified Moving Expenses -- 05-MAR-2019

Clarification to Chapter 20 of the 2018 Publication 17 -- 28-FEB-2019

New Mailing Addresses for Form 706-CE, Certificate of Payment of Foreign Death Tax -- 27-FEB-2019

Clarification on line 28, column (e), of Schedule E (Form 1040)? -- 06-FEB-2019

Correction to Form 8834, Qualified Electric Vehicle Credit, (Rev. October 2018) -- 28-Jan-2019

Instructional changes due to issuance of final Regulations for Qualified Business Income Deduction -- 25-Jan-2019

Correction to the 2018 Instructions for Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts?-- 04-JAN-2019

Change in Filing Addresses for Form 8822-B Effective January 1, 2019 -- 31-DEC-2018

Change in Filing Addresses for Form 8832 Effective January 1, 2019 -- 28-DEC-2018

Change in Filing Addresses for Form 8716 Effective January 1, 2019 -- 27-DEC-2018

Qualified Disability Trust Exemption Not Subject to Phaseout?-- 03-DEC-2018

Change of address for the substitute forms program -- 02-NOV-2018

Correction to penalties under section 6721 for returns required to be filed in 2019, and section 6722 for payee statements furnished in 2019 -- 12-OCT-2018?

Filing Forms 1099-MISC with Nonemployee Compensation (NEC) for Tax Year 2018 -- 19-SEP-2018

Change to reporting points for acquisition or construction loans for tax year 2018 -- 12-SEP-2018

New rule for trustee-to-trustee transfers after December 22, 2017 from Qualified Tuition Programs -- 03-JUL-2018

Correction to the 2017 and 2018 Instructions for Form 1099-B, Box 9 "Unrealized Profit or (Loss) on Open Contracts" -- 21-JUN-2018

Correction to sentence in "User fee waivers and reimbursements" (Rev. April 2018) -- 08-MAY-2018

Clarification of Procedures for a Multiple Employer Plan to Apply for a Determination Letter -- 07-MAY-2018

2018 HSA contribution limit for individuals with family HDHP coverage -- 02-MAY-2018

Clarification of Procedures for an Employer To Claim the Qualified Small Business Payroll Tax Credit for Increasing Research Activities on Form 943 or Form 944 -- 24-APR-2018

Corrections to Publication 510 (Rev. March 2018) --18-APR-2018

2017 Fiscal Tax year Filers Must Use Blended Corporate Tax Rates--17-APR-2018

Tax Reform Guidance for 1120 filers -- 09-APR-2018

Clarification to 2017 Publication 463 for Special Depreciation Allowance -- 20-MAR-2018

Reporting Related to IRC Section 965 on 2017 Returns?-- 08-MAR-2018

Changes to the 2017 Publication 972 due to the Bipartisan Budget Act of 2018 -- 27-FEB-2018

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