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: Return for Nuclear Decommissioning Funds and Certain Related Persons
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 …
Form 8453-EX: Excise Tax Declaration for an IRS e-file Return
Form 8453-EX provides taxpayers with an easy way to authenticate and authorize electronic excise tax returns and requests for refund. It also gives taxpayers the option to authorize an electronic …
Form 8611: Recapture of Low-Income Housing Credit
Use Form 8611 to calculate and report the recapture of the low-income housing credit in certain situations such as when the qualified basis decreases, a building is disposed of, or …
Form 8851: Summary of Archer MSAs
Trustees and custodians of Archer MSAs must file Form 8851 with the IRS to report their individual retirement arrangement. Approved by the IRS, the required form can be filed electronically …
Form 8849: Claim for Refund of Excise Taxes
Navigating Form 8849, a form used for claiming an excise tax refund, can be complicated. This article explains which IRS addresses to submit the form to, how to file an …
Form 8955-SSA: Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits
Plan administrators of plans subject to the vesting standards of section 203 of ERISA must file Form 8955-SSA, with optional, voluntary filing available for other, government, church, and other plans. …
Form 8814: Parents’ Election to Report Child’s Interest and Dividends
Parents who file Form 1040 or 1040-SR can make the election to report their child’s interest and dividend income on their return if the child meets certain criteria, such as …
Form 965-E: Consent Agreement Under Section 965(i)(4)(D)
Shareholders of S Corporations with outstanding section 965(i) net tax liabilities must file Form 965-E to obtain consent to make a section 965(h) election within 30 days of a section …
Form 8883: Asset Allocation Statement Under Section 338
Form 8883, Asset Allocation Statement Under Section 338, is used to report information about transactions involving the deemed sale of corporate assets under section 338. This includes two types of …
Form 1120-SF: U.S. Income Tax Return for Settlement Funds
Form 1120-SF must be completed by all section 468B designated and qualified settlement funds to report transfers received, income earned, deductions claimed, and distributions made while figuring the fund’s income …
Form 965-B: Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts
Taxpayers and REITs must file Form 965-B to report net 965 tax liability for any given tax year and any remaining liabilities unpaid during a tax year, or any section …
Form 8853: Archer MSAs and Long-Term Care Insurance Contracts
Individuals who have or are considering contributing to an Archer Medical Savings Account must file Form 8853 by December 31, 2007, to report any contributions, deductions, distributions, or accelerated death …
Form 1120-PC: U.S. Property and Casualty Insurance Company Income Tax Return
Form 1120-PC is used to file the income, deductions, and credits of nonlife insurance companies, other than life insurance companies. Failure to file Form 1120-PC on time may result in …
Form 965-D: Transfer Agreement Under Section 965(i)(2)
Form 965-D establishes the information and representations necessary to enter into a transfer agreement under section 965(i)(2) of the IRS when an S corporation’s shareholder has a section 965(i) net …
Form 8866: Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method
From determining the interest due for depreciated property to figuring the interest refunded to individuals, businesses, and pass-through entities, Form 8866 is a necessary tool for taxpayers. Learn more about …
Form 943-A: Agricultural Employer’s Record of Federal Tax Liability
Form 943-A is used to report the federal tax liability of semiweekly schedule depositors based on the dates wages were paid. It must be filed along with Form 943, and …
Form 965-C: Transfer Agreement Under Section 965(h)(3)
Form 965-C is used by eligible section 965(h) transferors and transferees to enter into a transfer agreement under section 965(h)(3) of the US Tax Code. This form requires specified information …
Form 8867: Paid Preparer’s Due Diligence Checklist
Form 8867 must be filed with the taxpayer’s return or amended return claiming the EIC, the CTC/ACTC/ODC, the AOTC, and/or HOH filing status. As a paid tax return preparer, you …
Form 720: Quarterly Federal Excise Tax Return
Form 720 is used by individuals liable for federal excise taxes to report quarterly obligations, who also have the option of claiming a credit via Schedule C. Those who receive …