Category: Forms

Form 8275-R is used to disclose positions taken on a tax return that are contrary to Treasury regulations in order to avoid the accuracy-related penalty. Common uses of the form …

Form 8804-C is used by a foreign partner to provide a certification to a partnership under Regulations section 1.1446-6 to reduce or eliminate the 1446 tax obligation on the partner’s …

Tax-exempt entities may be required to file Form 8886-T to disclose certain information related to prohibited tax shelter transactions, as well as potentially face penalties for failure to comply. This …

Form 8950 is used to request written approval from the IRS for correcting a qualified plan, 403(b) plan, SEP, SARSEP, or SIMPLE IRA that failed to follow applicable requirements of …

For those with a surviving spouse who is not a US citizen, Form 706-QDT is used to figure and report the estate tax due on QDOT distributions, remaining the value …

Qualified tax-exempt organizations can use Form 5884-D to claim the 2020 qualified disaster employee retention credit against certain payroll taxes. This credit is equal to 40% of up to $6,000 …

The Voluntary Classification Settlement Program (VCSP) is the Internal Revenue Service’s (IRS) program designed to provide relief to eligible taxpayers to voluntarily reclassify workers as employees for federal employment taxes. …

This article covers the Form SS-8, a form used to request a determination of a worker’s employment status for federal tax purposes. The article goes over how to fill out …

Form 706-GS(D) is used by skip persons who receive a taxable distribution from a trust to calculate and report the GST tax due on the distribution. Who is responsible for …

Form 8996 is the form that corporations and partnerships must complete to certify that they are organized to invest in qualified opportunity zone (QOZ) property and to report yearly on …

Trustees of trusts with taxable terminations must file Form 706-GS(T) by April 15 of the year following the calendar year of termination. The form is subject to the Generation-Skipping Transfer …

Eligible taxpayers with income from a trade or business may be entitled to the Qualified Business Income Deduction if they satisfy the requirements of Section 199A of the Internal Revenue …

This article provides an overview of the Black Lung Benefits Revenue Act of 1977, explaining who must file Form 990-BL and the corresponding reporting requirements, the filing process, public inspection …

Executors of an estate and other persons required to file estate tax forms after July 2015 may need to complete and file Form 8971, along with attached Schedule(s) A, with …

Employers affected by qualified disasters may be eligible to claim the employee retention credit for 2018 through 2019 using Form 5884-A. This form allows employers to claim a credit equal …

Businesses using Forms 941, 943, or 944 who made an election on their income tax return to claim the qualified small business payroll tax credit for increasing research activities must …

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. …

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 …

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, is used to report information about transactions involving the deemed sale of corporate assets under section 338. This includes two types of …