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Free Publications
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Draft of IRS Publication 503: Child and Dependent Care Expenses, for Use in Preparing 2025 Returns (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Nov. 14, 2025 21 pages; Nov. 13, 2025. "What's New: Trump account and new Form 4547.... If the child was born after 2024 and before 2029 and meets certain other requirements, the authorized individual may also elect to receive a $1,000 pilot program contribution to the child's Trump account. Both elections can be made on Form 4547, which can be filed at the same time as the authorized individual's 2025 income tax return." MORE >> |
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