The revisions to these forms conform to provisions of the Internal Revenue Code (including the treatment of net operating loss deductions and carryovers); decouple from provisions of the Internal Revenue Code (including the treatment of qualified improvement property; business meals expenses; film, television, and live theatrical production expenses; and the limit on net interest deductions); strike language related to the additional required information that taxpayers were required to submit online for taxable years 2018 and 2019; and update references to forms issued by the Internal Revenue Service.