Category: Forms

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 …

Claim the Indian Employment Credit with Form 8845! Partnerships, S corporations, cooperatives, estates, and trusts must file the form to claim the credit. Wages paid must meet all the requirements …

Form 6478 (Rev. January 2020) can be used to figure your section 40 biofuel producer credit for tax years beginning after 2017. Qualified second generation biofuel production includes liquid fuel …

For personal service corporations and closely held corporations, Form 8810 is used to figure the amount of passive activity loss or credit for the current tax year as well as …

This article covers Form 6765, which is used to figure and claim the credit for increasing research activities, to elected the reduced credit under section 280C, and to elect to …

In this article, we explore like-kind exchanges and special rules for capital gains invested in Qualified Opportunity Funds (QOFs). Discover the eligibility of certain government officials for a section 1031 …

Form 5405 is used to notify the IRS and figure the amount of the credit you must repay if you purchased a home in 2008 and met certain conditions in …

This article explains the recapture tax on the mortgage subsidy for federally subsidized home buyers who have sold or otherwise disposed of their home. It outlines who must file, when …

Form 4136 is used to claim several credits related to the use or sale of fuel, such as the biodiesel or renewable diesel mixture credit, the alternative fuel credit, and …

Individuals and entities looking to claim benefits under income tax treaties or VAT exemption must submit Form 8802 to the IRS to request Form 6166, a letter of U.S. residency …

Reporting corporations must file Form 5472 to provide required information for reportable transactions with foreign or domestic related parties—but exceptions may apply. What is Form 5472? Form 5472 is an …

Learn how to correctly file Form 6251 to calculate the alternative minimum tax (AMT) liability for taxpayers with higher economic incomes. Find out the latest on exemption amounts, tax brackets, …