Category: Forms

Gamblers should be aware of the filing and withholding requirements for reportable gambling winnings, which includes wages of $600 or more in winnings, “identical wagers,” and wagers in “single parimutuel …

Issuers of American Recovery and Reinvestment Act (ARRA) bonds, recovery zone economic development bonds (RZEDBs), and tax credit bonds must submit Form 8038-CP to the IRS to receive a refundable …

Form 1120-ND offers nuclear decommissioning funds the opportunity to report contributions, income, administrative expenses, and taxes related to self-dealing. All section 468A funds and disqualified persons engaging in self-dealing must …

ALE Members with 50 or more full-time employees and members of an Aggregated ALE Group must file Forms 1094-C and 1095-C to report the information required under sections 6055 and …

Organizations wishing to apply for recognition of exemption from federal income tax under section 501(c)(4) must complete Form 1024-A. Learn about the requirements and attachments needed to file this form, …

This article will provide an overview of General Instructions for Forms 1094-B and 1095-B, including who must file, eligibility for certain types of minimum essential coverage, and information about reporting …

Form 4720 can be used by organizations and individuals, such as private foundations, donors, and organization managers, to report and pay taxes on transactions like self-dealing, excess lobbying, and excess …

Form 982 allows individuals to report and exclude certain discharged debts from their gross income. It also allows individuals to make the election to reduce the basis of depreciable property …

Are you a financial institution, educational institution, or any other person who has received student loan interest of $600 or more from an individual? Learn how to file Form 1098-E …

Form 1096 is used to send to the IRS certain paper forms such as the 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, and is accompanied by relevant instructions on …

Paid tax return preparers and enrolled agents (EAs) must obtain and renew a Preparer Tax Identification Number (PTIN) annually. This form outlines who must file, and the information required to …

Form 1066 is required to be filed by entities that elect to be treated as a Real Estate Mortgage Investment Conduit (REMIC) for their first tax year, meeting certain criteria. …

Organizations that issue specified securities must file Form 8937 with the IRS if an organizational action affects the basis of a security or class of the security. Examples include cash …

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 …

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 …

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 …

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 …

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. …

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 …

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 …