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Caution: DRIFTNET FOR FILING This is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information as a courtesy. Do not file draft forms.

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What is caution draft not for?

Caution draft is not for finalizing official documents or making legal agreements.

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Any individual or organization that wants to clarify their position or intentions before finalizing an agreement.

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The caution should be written clearly and concisely, outlining the concerns or questions that need to be addressed.

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The purpose of caution draft is to bring attention to potential issues or areas of concern before finalizing an agreement.

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The caution should clearly state the reasons for concern or questions that need to be addressed.

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