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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 |
| Form 1118 |
Foreign Tax Credit - Corporations |
Dec 2026 |
11/10/2026 |
| Instruction 1120-X |
Instruction for Form 1120-X, Amended U.S. Corporation Income Tax Return |
Dec 2026 |
11/10/2026 |
| Form 1062-T |
Transfer Agreement Under Section 1062(b)(2)(c) |
Nov 2026 |
11/10/2026 |
| Instruction 8839 |
Instructions for Form 8839, Qualified Adoption Expenses |
2026 |
11/10/2026 |
| Form 1120 (Schedule M-3) |
Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More |
Dec 2026 |
11/10/2026 |
| Publication 590-A |
Contributions to Individual Retirement Arrangements (IRAs) |
2025 |
11/10/2026 |
| Form 8996 (Schedule A) |
Schedule A (Form 8996) QOZ Business Property Directly Owned or Leased by QOZB |
Dec 2026 |
11/10/2026 |
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