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IRS Draft Forms · Dec 7, 2025

Instruction 8964-ELE – Instructions for Form 8964-ELE, Section 987 Elections

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 Instruction 8964-ELE – Instructions for Form 8964-ELE, Section 987 Elections. General industry update.

Summary

Instructions for Form 8964-ELE, Section 987 Elections

Classification

Category: backgroundPriority: informationalReason: General tax news

Affected Groups

All tax practitioners

Related Topics

Original Source

We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.

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