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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 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 |
Dec 2026 |
12/10/2025 |
| Instruction 8621 |
Instructions for Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund |
Dec 2025 |
12/10/2025 |
| Form W-4P |
Withholding Certificate for Periodic Pension or Annuity Payments |
2026 |
12/10/2025 |
| Form 8697 |
Interest Computation Under the Look-Back Method for Completed Long-Term Contracts |
Dec 2025 |
12/10/2025 |
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