1040 Individual 24-5.2F

Pending releases

Release date: 06/06/2025
Form 3800
is released with the following limitations. E-file is available for Form 3800 if Part VI is not used in a return.
  • Calculation carryover revision: For 2025 we are pulling in prior year suspended losses into Parts IV and VI from Form 8582-CR. The carryover schedules will only be used for non-passive carryovers. If your carryover schedules include passive numbers from the prior year that are covered by Form 8582-CR prior year-suspended losses, you will need to make an adjustment so the amount is not doubled.
  • There is a hyperlink on top of pages 3-9 that will take you to workpapers where you can override for parts V and VI.
    • If there is a single row on the grid, the credit won’t print on parts V and VI (instead it goes directly to parts III or IV)
    • If you add a line be sure to include the Line Number since it's the line number field that determines if data transfers to parts V and VI or straight to parts III and IV.
State forms currently under development:
  • California, Multiple Form 568 LLC e-file is available. However, the functions to e-file multiple 568 LLC extension and estimated returns are under development.
  • Montana, Annualized Income Installment Method.

Federal

We updated or addressed the following:
Resolved an issue where the
Federal NOL carryover amount from 2018
should be included in the total of al NOLs subject to the 80% limitation of taxable income.
Form 8582 and NOLs
: Investigated the correct way to do MAGI worksheets when both exist.

State

We updated or addressed the following:
Arkansas
: Updated Form AR4 accrued market discount total for Joint.
Arizona
: Updated Form 140X Explanation of changes number of lines to trigger the white paper (Statement 1).
Colorado
: Added 104TN Organizer.
District of Columbia
: Updated Credit for Tax paid for CO to include CO PTET Credit.
Michigan Cities
: Addressed an issue where the total exemption number was not printing on Form CF-1040, line 16.
Missouri, Kansas City
: Added additional information data entries in Organizer for Form RD109-NR line 1, a statement and an e-file reject diagnostic.
North Carolina
: Updated the print for the Electronic Filing Reasonable Cause Worksheet.
Oregon, Oregon Counties
: Updated filing instructions for OR-TM, MultCo Preschool, Metro Estimate tax, Preschool Estimate tax.
Tennessee LLC
: Updated estimated tax so it's not suppressed.
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