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https://www.irs.gov/publications/p17
The Dependents section now has numbered rows and asks for more information about you and your dependents

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https://www.irs.gov/publications/p505
For 2026, up to $5,120 of the adoption credit is now refundable

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https://www.irs.gov/publications/p463
Secure .gov websites use HTTPS A lock () or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites. English Include Historical Content - Any -No Search Include Historical

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https://www.irs.gov/publications/p15
Secure .gov websites use HTTPS A lock () or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites. English Include Historical Content - Any -No Search Include Historical

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https://www.irs.gov/publications/p970
If you haven’t been issued a TIN by the due date of your 2025 return (including extensions), you can’t claim the American opportunity credit on either your original or an amended 2025 return

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https://www.irs.gov/publications/p519
Secure .gov websites use HTTPS A lock () or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites. English Include Historical Content - Any -No Search Include Historical

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https://www.irs.gov/publications/p225
For tax years beginning after 2017, the limitation on casualty and theft losses for personal use property is now permanent

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https://www.irs.gov/publications/p501
Secure .gov websites use HTTPS A lock () or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites. English Include Historical Content - Any -No Search Include Historical

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https://www.irs.gov/instructions/i5472
In the last paragraph of the definition of foreign person, below, the exception for a foreign person filing a joint return now refers to specific Code sections 6013(g) and (h) in accordance with Regulations section 1