For businesses with long-term contracts of certain types, Form 8697 is used to determine the amount of interest due or refundable under the look-back method of taxation. Learn who must …
Form 8912: Credit to Holders of Tax Credit Bonds
Form 8912 can be used to claim a tax credit from six different types of tax credit bonds – Clean Renewable Energy Bonds, New Clean Renewable Energy Bonds, Qualified Energy …
Form 8979: Partnership Representative Revocation/Designation and Resignation Form
Form 8979 is used to designate or revoke a partnership representative or designated individual with the IRS. It can be filed by a partnership, partnership representative, or designated individual in …
Form 1099-QA: Distributions from ABLE Accounts
States, agencies, and instrumentalities that establish and maintain a qualified ABLE program are required to file Form 1099-QA with the IRS, detailing each ABLE account’s distributions and terminations during the …
Form 5498-QA: ABLE Account Contribution Information
States, agencies, and instrumentalities that establish and maintain a qualified ABLE program are required to file Form 1099-QA with the IRS, detailing each ABLE account’s distributions and terminations during the …
Form 5310-A: Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business
Form 5310-A must be filed by any sponsor or plan administrator of a pension, profit-sharing or deferred compensation plan if they are involved in a merger, spinoff or transfer of …
Form 8918: Material Advisor Disclosure Statement
Filing Form 8918 with the IRS is now required by material advisors to any reportable transaction in order to disclose certain information related to the transaction and receive a reportable …
Form 8813: Partnership Withholding Tax Payment Voucher (Section 1446)
Ever wondered what forms to use to report and pay withholding tax under section 1446? This article will cover General Instructions, Purpose of Forms, Taxpayer Identification Numbers (TINs), Applying for …
Form 8915-B: Qualified 2017 Disaster Retirement Plan Distributions and Repayments
Individuals adversely affected by a 2017 disaster who received a qualifying distribution may need to file Form 8915-B to report repayments of qualified 2017 disaster distributions made in 2021. What …
Form 8805: Foreign Partner’s Information Statement of Section 1446 Withholding tax
With Form 8804, 8805, and 8813, partnerships must pay and report the section 1446 withholding tax based on effectively connected taxable income (ECTI) allocated to foreign partners per U.S. regulations. …
Form 3800: General Business Credit
Business credits can be claimed by filing Form 3800. Partnerships, S Corporations, Estates, Trusts, and Cooperatives have special filing exceptions depending on the type of credit being claimed. All other …
Form 8886: Reportable Transaction Disclosure Statement
Individuals, trusts, estates, partnerships, S corporations, and other corporations that participate in reportable transactions for federal tax purposes must file Form 8886. This form helps disclose information regarding the tax …
Form 990-PF: Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation
Organizations that operate private foundations or claim private foundation status (including charitable trusts treated as private foundations) must file Form 990-PF to figure their tax based on investment income and …
Form 8854: Initial and Annual Expatriation Statement
Expatriates must file Form 8854 to comply with their initial and annual information reporting obligations and taxation requirements when relinquishing or terminating their U.S. citizenship or residency on or after …
Form 1120-F: U.S. Income Tax Return of a Foreign Corporation
For foreign corporations conducting business in the United States, Form 1120-F must be filed to report income, deductions, credits, and figure U.S. tax liability. Unless one of the exceptions applies, …
Form 8865: Return of U.S. Persons With Respect to Certain Foreign Partnerships
U.S. persons filing Form 8865 must provide information about the entity’s Controlled Foreign Partnership (CFP) activities, as required under sections 6038, 6038B, and 6046A. Depending on the category of which …
Form 1120-C: U.S. Income Tax Return for Cooperative Associations
Form 1120-C, U.S. Income Tax Return for Cooperative Associations, must be filed by corporations operating on a cooperative basis, allocating amounts to patrons, except for certain exempt organizations. The filing …
Form 8863: Education Credits (American Opportunity and Lifetime Learning Credits)
Brushing up on your taxes for 2022? It’s important to be aware of the differences between the two education credits the American opportunity credit and the lifetime learning credit. Both …
Form W-8ECI: Certificate of Foreign Person’s Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
Foreign persons are generally required to provide Form W-8ECI to establish that they are not U.S. persons and to claim that their income from U.S. sources is effectively connected with …
Form SS-4-PR: Application for Employer Identification Number (Puerto Rico Version)
What is Form SS-4-PR? Form SS-4PR is used to request an Employer Identification Number (EIN). The EIN is a nine-digit number assigned to sole proprietors, corporations, heirs, trusts, and other …