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. Identity theft guidance regarding unemployment compensation reporting -- 29-DEC-2020 Timing Issues for FFCRA and CARES Act Credit Reporting for Railroads -- 29-DEC-2020 Update to the 2020 General Instructions for Certain Information Returns to reflect the correct penalty amount for failure to file electronically --14-DEC-2020 Last Day to File Form 7200 -- 10-DEC-2020 Correction to Schedule 2 (Form 8849) -- 09-DEC-2020 Special Publication 938 for 2020 -- 09-DEC-2020 Faxing request for extension of time to furnish statements to recipients -- 09-DEC-2020 Advance Release of 2020 Original Issue Discount (OID) Tables -- 25-NOV-2020 Change to Line 4 of Form 8917 (Rev. January 2020) for Tax Year 2020--06-NOV-2020 Clarification to the instructions for providing concise descriptions for undisclosed tax positions (UTPs) on Schedule UTP (Form 1120), Part III -- 06-NOV-2020 Form W-2 Reporting of Employee Social Security Tax Deferred under Notice 2020-65 -- 29-OCT-2020 E-file Hardship Waiver Request for Form 1040-SR -- 02-OCT-2020 Correction of Date in Instruction for Form 720 -- 18-SEP-2020 Clarification for Form 5330, Schedule F, line 2b -- 18-SEP-2020 New Filing Addresses for Form 8857 -- 04-SEP-2020 Consolidated Form 8992 for Tax Year 2019 -- 24-AUG-2020 E-filing thresholds remain unchanged until further notice -- 21-AUG-2020 Notice of elimination of duplicate filing requirement for paper copy of Form 5713 -- 18-AUG-2020 Where to File Form 4810 -- 13-AUG-2020 Where to file Form 5495 -- 13-AUG-2020 2020 General Instructions for Forms W-2 and W-3 Corrected for Certain Filing Date and Penalty Amount -- 12-AUG-2020 Sample 2020 Forms W-2, W-2AS, W-2GU, and W-2VI revised to correct alignment of the "VOID" and "box 13" checkboxes -- 12-AUG-2020 2020 Forms W-2 Reporting of Qualified Sick Leave Wages and Qualified Family Leave Wages Paid Under P.L. 116-127 -- 12-AUG-2020 Update to Where To File Address for Form 8971 -- 06-AUG-2020 Form 1127 Filing Address To Request Extension of Form 709 Gift Tax Payment Has Been Updated -- 05-AUG-2020 2019 Schedule H (Form 990): Extension of certain due dates for CHNAs and implementation strategies -- 05-AUG-2020 Revisions to chapters 8 and 26 of the 2019 Publication 17 -- 24-JUL-2020 Certain “Where To File” Addresses Updated for Form 8822 (Rev. October 2015) -- 24-JUL-2020 Reporting Excess Deductions on Termination of an Estate or Trust on Forms 1040, 1040-SR, and 1040-NR for Tax Year 2018 and Tax Year 2019 -- 10-JUL-2020 Additional instructions for certain fiscal year filers of the 2019 Form 8994 -- 06-JUL-2020 Don't use Form 7200 to notify the IRS that you have changed your business mailing address or business location -- 06-JUL-2020 Payroll Reporting Agents Can Sign and Submit Form 7200 on Behalf of Clients -- 30-JUN-2020 Extension of Empowerment Zone Designations until December 31, 2020 -- 19-JUN-2020 Notice 2020-35 and Form 5330 -- 11-JUN-2020 Reporting a Refundable Minimum Tax Credit on a 2018 or 2019 Form 990-T -- 05-JUN-2020 Railroad Employee Representatives Can Defer Payment of the Tier 1 Tax that is Equivalent to the Employer Share of Social Security Tax -- 29-MAY-2020 Exclusion for Certain Employer Payments of Student Loans -- 29-MAY-2020 Updates for Form 8904 (Rev. December 2018) per Notice 2019-37 and Notice 2020-34 -- 22-MAY-2020 COVID-19 relief for Form 2555 filers -- 7-MAY-2020 Impact of Recent COVID-19 Legislation on Employment Taxes -- 05-MAY-2020 Updated Information on Signing Electronically Submitted Form 1023 -- 05-MAY-2020 Change to the 2018 Publication 925 due to P.L. 116-94, Further Consolidated Appropriations Act, 2020 -- 23-APR-2020 Temporary Procedures for Corporations to Fax Certain Forms 8827 with Form 1139 to Claim a Quick Refund of the Credit for Prior Year Minimum Tax -- 21-APR-2020 Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Form 1065 BBA Partnerships Filing Amended Returns for CARES Act Relief -- 13-APR-2020 Changes to the 2018 Publication 929 due to the Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 -- 10-APR-2020 Choosing the Applicable Return Code on Form 8868 for Trusts Filing Form 990-T -- 10-APR–2020 Changes to the 2018 Publication 590-B due to the Taxpayer Certainty and Disaster Tax Relief Act of 2019 -- 09-APR-2020 Changes to the 2018 Publication 575 due to the Taxpayer Certainty and Disaster Tax Relief Act of 2019 -- 09- APR-2020 Changes to the 2018 Publication 526 due to the Taxpayer Certainty and Disaster Tax Relief Act of 2019 -- 07-APR-2020 Changes to the 2018 Publication 547 due to the Taxpayer Certainty and Disaster Tax Relief Act of 2019 -- 03-APR-2020 Changes to the 2018 Publication 530 due to the Taxpayer Certainty and Disaster Tax Relief Act of 2019 -- 03-APR-2020 Employee Retention Credit for Employers Subject to Closure Due to COVID-19 Crisis -- 03-APR-2020 Changes to the 2018 Publication 596 due to the Taxpayer Certainty and Disaster Tax Relief Act of 2019 -- 03-APR-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 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 Requesting Earlier Effective Date of Exemption -- 28-JAN-2020 Changes to the Deductibility of Mortgage Insurance Premiums (MIP) -- 24-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 Notice corrects the credit amount for refined coal production for calendar year 2018 Instructions for Form 8835 -- 16-DEC-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 Corrections to the 2018 Publication 929 -- 30-MAY-2019 Trust - Qualified Business Income (QBI) Deduction under section 199A -- 26-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 Clarification to Chapter 20 of the 2018 Publication 17 -- 28-FEB-2019 Change to reporting points for acquisition or construction loans for tax year 2018 -- 12-SEP-2018 Correction to the 2017 and 2018 Instructions for Form 1099-B, Box 9 "Unrealized Profit or (Loss) on Open Contracts" -- 21-JUN-2018 Clarification of Procedures for a Multiple Employer Plan to Apply for a Determination Letter -- 07-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 Tax Reform Guidance for 1120 filers -- 09-APR-2018 Reporting Related to IRC Section 965 on 2017 Returns -- 08-MAR-2018
