Recent Development for Tax Products

Internal Revenue Service (IRS) sent this bulletin at 11/06/2025 10:30 PM EST

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Recent Developments for Tax Products 11/06/2025

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

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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 1120-F (Schedule I) Instructions for Schedule I (Form 1120-F), Interest Expense Allocation Under Regulations Section 1.882-5 2025 11/06/2025
Instruction 1066 Instructions for Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return 2025 11/06/2025
Instruction 8991 Instructions for Form 8991, Tax on Base Erosion Payments of Taxpayers With Substantial Gross Receipts Dec 2025 11/06/2025
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