Category: Forms

Form 8991 is used to determine an applicable taxpayer’s base erosion minimum tax amount based on their base erosion percentage, modified taxable income, and regular tax liability. Taxpayers must consider …

Married people who live in community property states can be held liable for tax attributable to an item of community income if they file a joint return – but now …

This article covers information about when to file Form 5316 with the IRS in order to request a determination letter proving that a trust is a group trust arrangement that …

Taxpayers (individuals, partnerships, corporations, etc.) must file Form 8990 to calculate the deductible business interest expenses and carry forward any disallowed expenses to the next tax year. Exclusions from filing …

U.S. persons that own foreign disregarded entities (FDEs) and/or operate foreign branches (FBs) must file Form 8858 to satisfy the reporting requirements of various U.S. tax laws. This article overviews …

This article explains the purpose of Form 5310 and who may and may not use it to request an IRS determination of the qualified status of a pension, profit-sharing, or …

Domestic corporations and individual shareholders of controlled foreign corporations making a section 962 election must use Form 8993 to determine the deduction under section 250 of the Tax Cuts and …

Form 8850 is used by employers to pre-screen and request certification of individuals as a member of a targeted group for the purpose of qualifying for the work opportunity credit. …

Form 1023-EZ is the streamlined version of Form 1023, allowing certain organizations to apply for recognition of federal tax exemption under Section 501(c)(3). This article breaks down who is eligible …

Use Form 8829 when filing your taxes to determine the full extent of the allowable expenses for business use of your home, and any carryover to the next tax year. …

If you are looking to claim the EIC, CTC, RCTC, ACTC, ODC, or AOTC on your tax return, you must complete Form 8862 and attach it to your return to …

Form 5500-EZ is used to fulfill federal filing obligations for one-participant plans and foreign plans that do not file Form 5500-SF electronically. It is important to know if filing Form …

Taking an adoption credit or exclusion for employer-provided adoption benefits can help reduce your tax liability. Learn the requirements for taking an adoption credit or exclusion, as well as how …

Form 8864 (Rev. January 2023) is used to claim the section 40A biodiesel and renewable diesel fuels credit or the section 40B sustainable aviation fuel credit. Partnerships, S corporations, cooperatives, …

Form 706-NA is an Internal Revenue Service form used to compute the estate and generation-skipping transfer (GST) tax liability for nonresident not a citizen (NRNC) decedents. This article covers information …

This article explores Form 8844 and how to use it to claim the empowerment zone employment credit, including instructions on who may be a qualified zone employee and what types …

For tax purposes, the IRS uses Form 5227 for split-interest trusts to report financial activities, charitable deductions, distributions, and to determine if the trust is treated as a private foundation …

Flying or departing from the US this year? Learn about the final return, certificate of compliance, and alien status rules you need to consider before taking off. What is Form …

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 …