The IRS has released a draft form and draft instructions to the form for the corporate alternative minimum tax (AMT). The draft instructions provide a safe harbor, simplified method for determining if ...

Last month, the agency revised the draft 7217 with the title "Partner's Report of Property Distributed by a Partnership." This is a new form for distributions to partners during tax year 2024. The ...

Draft instructions for Form 6765, "Credit for Increasing Research Activities," a.k.a. the research credit, are available for comment. The Internal Revenue Service is seeking feedback on the draft ...

The IRS has released a draft of Form 1099-DA, Digital Asset Proceeds From Broker Transaction. The form is the next step in the agency’s efforts to bolster crypto tax reporting and follows proposed ...

Model Jury Instructions Now Available for Defend Trade Secrets Act The Sedona Conference invites public comment by Jan. 17, 2026 on its recently published draft Model Jury Instructions for the Defend ...