The IRS continues to post early release versions of various tax forms and instructions to IRS.gov. Tax professionals can review the draft instructions for Form 1040 along with updated draft instructions for Form 1040 Schedule C, Schedule D, Schedule E, Schedule F and other schedules. Tax professionals can also find draft instructions for Form 941, Form 990, Form 1120, Form 1120-S and many others.
Tax professionals should not file draft forms and not rely on information in draft instructions or publications.
The IRS welcomes comments on tax products.
Source: IRS.gov
US TAX, U.S. TAX