1040 Individual 24-5.7F

Pending releases

Release date: 07/11/2025
Form 3800
is released with the following limitations.
  • 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:
Updated the
1040 Federal Filing Instructions
(e-file) Payment of Tax section to take into account when there is an overpayment and total due on the same return.
Form 3468
: Added Part V. It's only applicable to fiscal year filers with the year ending in 2025.

State

We updated or addressed the following:
District of Columbia
: Udpated the Debit Card ReliaCard Pre-Acquisition Disclosures for District of Columbia.
Kentucky
: Updated print to properly generate statement detail.
New Jersey
: Updated Form 2450 line 2 calculation.
Oregon
: Corrected the print for the filing Instruction for the wrong penalty type.
Pennsylvania
: Updated the filing instructions to embed the e-payment mandatory threshold.
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