On May 19, 2022, the Internal Revenue Service (IRS) published a DRAFT 2022 Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). The changes include: Updated Line 6d, now states, Section 1445(a) or 1445(e)(1) tax withheld from or paid by the partnership identified on line 1a during the tax year for a disposition of a U.S. real property interest (enter only amounts reported on Form(s) 8288-A and attach the Form(s) 8288-A to Form 8804). Updated Line 6e, now

In addition to the updates in our December 2021 post on the DRAFT General Instructions found here, the FINAL version includes information re

On December 16, 2021, the IRS published DRAFT 2022 General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921,

On December 10, 2021, the IRS published a few Forms 1099 of note.

On November 9, 2021, the IRS published a third early release of DRAFT Form W-4R, Withholding Certificate for Nonperiodic Payments and Eligib