Tax Instructions 2024 - 2025

Credits and Other Specific Purpose Forms
Form 8910
IRS Form 8910, “Alternative Motor Vehicle Credit,” is used by taxpayers to claim a federal tax credit for purchasing or…
Business Tax Forms
Form 8903
IRS Form 8903, titled “Domestic Production Activities Deduction,” was used by businesses to claim a tax deduction for certain domestic…
Information Reporting Forms
Form 8937
IRS Form 8937, “Report of Organizational Actions Affecting Basis of Securities,” is an official document required by the Internal Revenue…
Individual Taxpayer Forms
Form 982
IRS Form 982, “Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment),” is a specialized…
Individual Taxpayer Forms
Form 8995
IRS Form 8995, titled “Qualified Business Income Deduction Simplified Computation,” is a tax form used by eligible taxpayers to calculate…
Individual Taxpayer Forms
Form 8992
IRS Form 8992, titled “U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI),” is a tax form required for U.S.…

Business Tax Forms

Business Tax Forms
Form 8975
IRS Form 8975, known as the Country-by-Country Report, is a tax document required by the Internal Revenue Service (IRS) for…
Business Tax Forms
Form 8966
IRS Form 8966, known as the FATCA Report, is used by certain foreign financial institutions (FFIs), U.S. financial institutions, and…
Business Tax Forms
Form 8827
Form 8827 is used by corporations to determine and claim a credit for prior-year alternative minimum tax (AMT). This form…

Individual Taxpayer Forms

Individual Taxpayer Forms
Form 8854
IRS Form 8854, officially titled the “Initial and Annual Expatriation Statement,” is a mandatory tax form for U.S. citizens who…
Individual Taxpayer Forms
Form 8027
IRS Form 8027 is an annual information return filed by employers in the food and beverage industry to report tip…
Individual Taxpayer Forms
Form 6069
IRS Form 6069, officially titled “Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under…
Individual Taxpayer Forms
Form 2439
IRS Form 2439, titled Notice to Shareholder of Undistributed Long-Term Capital Gains, is a tax form used by Regulated Investment…
Individual Taxpayer Forms
Form 972
IRS Form 972, “Consent of Shareholder To Include Specific Amount in Gross Income,” is a tax form used by shareholders…
Individual Taxpayer Forms
Form 970
IRS Form 970, “Application To Use LIFO Inventory Method,” is used by businesses and individuals to formally elect the Last-In,…
Individual Taxpayer Forms
Form 8288-A
IRS Form 8288-A is a mandatory attachment to Form 8288 that documents federal income tax withheld under sections 1445 (FIRPTA…
Individual Taxpayer Forms
Form 8288
IRS Form 8288, officially titled “U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests,” is…
Individual Taxpayer Forms
Form 4835
IRS Form 4835 is used by landowners or sub-lessors who receive farm rental income from crops or livestock produced by…
Individual Taxpayer Forms
Form 6781
IRS Form 6781, titled “Gains and Losses from Section 1256 Contracts and Straddles,” is a tax form used by investors…
Individual Taxpayer Forms
Form 8082
IRS Form 8082, titled “Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR),” is used by partners, S corporation shareholders,…
Individual Taxpayer Forms
Form 8609-A
IRS Form 8609-A is a crucial document for taxpayers who own buildings that qualify for the Low-Income Housing Credit (LIHTC)…
Individual Taxpayer Forms
Form 8828
Buying a home with the help of federal mortgage subsidies can provide financial relief, but it may also come with…
Individual Taxpayer Forms
Form 8915-F
IRS Form 8915-F, titled “Qualified Disaster Retirement Plan Distributions and Repayments,” is a crucial tax document used for reporting qualified…
Individual Taxpayer Forms
Form 1040-V
IRS Form 1040-V, also called the “Payment Voucher,” is a document used by taxpayers to submit payments for any balance…
Individual Taxpayer Forms
Form 1040-SS
IRS Form 1040-SS, also known as the “U.S. Self-Employment Tax Return,” is primarily used by self-employed individuals residing in certain…
Individual Taxpayer Forms
Form 1099-INT
IRS Form 1099-INT, also known as the “Interest Income Form,” is issued by financial institutions to taxpayers who earn interest…
Business Tax Forms
Form 2159
IRS Form 2159, Payroll Deduction Agreement, is a formal arrangement between a taxpayer, their employer, and the IRS to resolve…
Individual Taxpayer Forms
Form 9465
IRS Form 9465, known as the Installment Agreement Request, is a form taxpayers can use to set up a payment…
Business Tax Forms
Form 6252
IRS Form 6252 is used to report income from an installment sale, which is a method of selling property where…
Individual Taxpayer Forms
Form 4563
IRS Form 4563 is designed for individuals who are bona fide residents of American Samoa and have income that may…
Individual Taxpayer Forms
Form 8911
IRS Form 8911, titled Alternative Fuel Vehicle Refueling Property Credit, is used by taxpayers to calculate and claim a tax…
Individual Taxpayer Forms
Form 8888
IRS Form 8888, Allocation of Refund, allows taxpayers to split their tax refund into multiple bank accounts or between direct…
Individual Taxpayer Forms
Form 8824
IRS Form 8824, titled Like-Kind Exchanges, is a vital document for taxpayers who engage in the exchange of similar types…
Individual Taxpayer Forms
Form 8833
IRS Form 8833, titled Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), is essential for taxpayers who wish to…
Individual Taxpayer Forms
Form 8839
IRS Form 8839, officially titled “Qualified Adoption Expenses,” is a tax form designed for individuals who have incurred adoption expenses…
Individual Taxpayer Forms
Form 8815
IRS Form 8815, titled “Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989,” is designed…
Individual Taxpayer Forms
Schedule 3 (Form 1040)
Schedule 3 (Form 1040) is used by taxpayers to report additional credits and payments that are not included directly on…
Individual Taxpayer Forms
Form 8863
IRS Form 8863, titled “Education Credits,” is a vital document for taxpayers seeking to claim the American Opportunity Tax Credit…
Individual Taxpayer Forms
Form 8938
Form 8938 is an IRS form that U.S. taxpayers use to report specified foreign financial assets if their total value…
Business Tax Forms
Form 1099-MISC
IRS Form 1099-MISC is used to report miscellaneous income paid to individuals or entities who are not employees. This form…
Individual Taxpayer Forms
Form 8453
Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, is used by taxpayers to transmit supporting documents…
Individual Taxpayer Forms
Form 8960
Form 8960 is used to calculate the Net Investment Income Tax (NIIT) for individuals, estates, and trusts. This form is…
Individual Taxpayer Forms
Form 8697
Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts, is used by taxpayers to calculate the interest…
Individual Taxpayer Forms
Form 8866
Form 8866, Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method, is used by taxpayers…
Individual Taxpayer Forms
Form W-8BEN
Form W-8BEN, titled “Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals),” is used…
Individual Taxpayer Forms
Form 8302
Form 8302, Application for Electronic Funds Transfer (EFT) of Excise Tax Refund of $1 Million or More, is used by…
Estate, Gift, and Trust Tax Forms
Form 709
Form 709 must be filed by individuals who make taxable gifts that exceed the annual exclusion amount or who make…
Individual Taxpayer Forms
Form 8594
Form 8594, Asset Acquisition Statement Under Section 1060, is an essential document for both buyers and sellers involved in the…
Estate, Gift, and Trust Tax Forms
Form 8949
Form 8949 is used to report the sale or exchange of capital assets, including stocks, bonds, real estate, and other…
Business Tax Forms
Form 1099-G
Government payments to individuals and businesses often have tax implications that need to be accurately reported. Form 1099-G, Certain Government…
Credits and Other Specific Purpose Forms
Form 5405
Form 5405, the Repayment of the First-Time Homebuyer Credit, is a crucial document for those who received the First-Time Homebuyer…
Individual Taxpayer Forms
Form 8965
The Affordable Care Act (ACA) requires individuals to have minimum essential health coverage or make a shared responsibility payment when…
Individual Taxpayer Forms
Form 1040-X
Form 1040-X, known as the Amended U.S. Individual Income Tax Return, is used to make corrections to previously filed tax…
Employment and Payroll Tax Forms
Form 5558
Form 5558, Application for Extension of Time to File Certain Employee Plan Returns, is used by plan administrators and certain…

Employment and Payroll Tax Forms

Employment and Payroll Tax Forms
Form 2106-EZ
Form 2106-EZ, Unreimbursed Employee Business Expenses, is an essential document for employees who incur work-related expenses that are not reimbursed…
Business Tax Forms
Form SS-8
Worker classification—whether a worker is an employee or an independent contractor—has significant tax implications for both the worker and the…
Employment and Payroll Tax Forms
Form W-2
IRS Form W-2, Wage and Tax Statement, is a form that employers provide to employees and the IRS to report…
Employment and Payroll Tax Forms
Form 8959
IRS Form 8959, Additional Medicare Tax, is used by taxpayers to calculate and report the additional 0.9% Medicare tax on…
Employment and Payroll Tax Forms
Form 4137
Form 4137 is a tax form you must complete along with your federal income tax return. It should be submitted by…
Employment and Payroll Tax Forms
Form 941
Form 941, also known as the Employer’s Quarterly Federal Tax Return, is a tax form that is required to be…

Estate, Gift, and Trust Tax Forms

Estate, Gift, and Trust Tax Forms
Form 976
IRS Form 976 is used by personal holding companies (PHCs), regulated investment companies (RICs), and real estate investment trusts (REITs)…
Estate, Gift, and Trust Tax Forms
Form 1041
IRS Form 1041 is the U.S. Income Tax Return for Estates and Trusts. This form is used to report income,…
Estate, Gift, and Trust Tax Forms
Form 8801
IRS Form 8801 is designed for individuals, estates, and trusts to claim a credit for the prior year’s Alternative Minimum…
Estate, Gift, and Trust Tax Forms
Form 4952
Form 4952 helps taxpayers figure the amount of investment interest that can be deducted and determine how much of this…
Estate, Gift, and Trust Tax Forms
Form 3520
Form 3520 is used to report various transactions with foreign trusts and large foreign gifts, providing the IRS with information…
Estate, Gift, and Trust Tax Forms
Form 1098
Form 1098, Mortgage Interest Statement, is an essential document for reporting mortgage interest paid by borrowers and received by lenders.…
Estate, Gift, and Trust Tax Forms
Form 1310
When someone dies, many things need to be handled, including their estate and any taxes that may have been withheld.…

Information Reporting Forms

Information Reporting Forms
Form 8898
Form 8898 is a statement for individuals who begin or end bona fide residence in a U.S. territory. This form…
Information Reporting Forms
Form 966
IRS Form 966, officially titled “Corporate Dissolution or Liquidation,” is a mandatory document that corporations (including certain LLCs taxed as…
Information Reporting Forms
Form SS-5
Form SS-5, officially titled the Application for a Social Security Card, is the form you must use to apply for…
Information Reporting Forms
Form 8971
IRS Form 8971, Information Regarding Beneficiaries Acquiring Property From a Decedent, is a critical tax document for estates required to…
Information Reporting Forms
Form 5472
IRS Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade…
Information Reporting Forms
Form 8858
IRS Form 8858, “Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs),” is…
Information Reporting Forms
Form 8621
IRS Form 8621, officially titled “Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund,”…
Information Reporting Forms
Form 1099-R
IRS Form 1099-R is a critical tax form used to report distributions from retirement accounts, pensions, annuities, profit-sharing plans, IRAs,…
Information Reporting Forms
Form 8821
IRS Form 8821, also known as Tax Information Authorization, allows you to designate an individual, corporation, firm, or organization to…
Information Reporting Forms
Form 8582
IRS Form 8582, Passive Activity Loss Limitations, is used by noncorporate taxpayers to calculate and report losses from passive activities…
Information Reporting Forms
Form 8979
IRS Form 8979, officially titled Partnership Representative Revocation, Designation, and Resignation, is a crucial form used by partnerships to manage…
Information Reporting Forms
Form 8275
IRS Form 8275, titled “Disclosure Statement,” is a critical form used by taxpayers to disclose items or positions on a…
Information Reporting Forms
Form 8886
IRS Form 8886, also known as the Reportable Transaction Disclosure Statement, is a form used by taxpayers to disclose certain…
Information Reporting Forms
Form 8918
IRS Form 8918, titled “Material Advisor Disclosure Statement,” is used by material advisors to disclose reportable transactions to the Internal…
Information Reporting Forms
Form 1099-OID
IRS Form 1099-OID, also known as the Original Issue Discount (OID) form, is used by taxpayers to report the original…
Information Reporting Forms
Form 1096
IRS Form 1096, titled “Annual Summary and Transmittal of U.S. Information Returns,” is used to summarize and transmit information returns…
Business Tax Forms
Form 7004
IRS Form 7004, titled “Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns,”…
Information Reporting Forms
Form 1099-S
IRS Form 1099-S, titled “Proceeds From Real Estate Transactions,” is used to report the gross proceeds from the sale or…
Information Reporting Forms
Form 8805
Form 8805, titled “Foreign Partner’s Information Statement of Section 1446 Withholding Tax,” is an IRS form used by partnerships to…
Business Tax Forms
Form 8990
Explanation of IRS Form 8990:IRS Form 8990, “Limitation on Business Interest Expense Under Section 163(j),” is used by taxpayers to…
Business Tax Forms
Form 8996
Form 8996 is a tax form used by Qualified Opportunity Funds to annually certify their compliance with the investment standard…
Information Reporting Forms
Form 5471
Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations, is a critical tax form required by…
Business Tax Forms
Form 1042
IRS Form 1042 is the Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. This form is required to…
Information Reporting Forms
Form 8853
IRS Form 8853 is used to report transactions related to Archer Medical Savings Accounts (MSAs), Medicare Advantage MSAs, and Long-Term…
Information Reporting Forms
Form W-9S
The primary purpose of Form W-9S is to collect the taxpayer identification number (TIN) of students or borrowers who receive…
Information Reporting Forms
Form 1099-B
When dealing with proceeds from broker and barter exchange transactions, accurate reporting is crucial for both tax compliance and financial…
Information Reporting Forms
Form 5498
Form 5498, officially titled IRA Contribution Information, is a document used by financial institutions to report contributions to individual retirement…
Information Reporting Forms
Form 8281
Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments, is used by issuers of publicly offered debt instruments…
Information Reporting Forms
Form 4506
IRS Form 4506, Request for Copy of Tax Return, is used by individuals, businesses, or organizations to obtain a full…
Information Reporting Forms
Form 2441
Form 2441 is a special form that must be filed along with your tax return to claim the child and…

International Tax Forms

International Tax Forms
Form 926
Form 926, officially titled “Return by a U.S. Transferor of Property to a Foreign Corporation,” is a U.S. Internal Revenue…
Individual Taxpayer Forms
Form 2555
Form 2555, known as the Foreign Earned Income form, is designed to help U.S. citizens and resident aliens who meet…
Individual Taxpayer Forms
Form 1040-NR
Form 1040-NR, known as the U.S. Nonresident Alien Income Tax Return, is used by nonresident aliens who have U.S. source…

Penalties, Adjustments, and Appeals

Penalties, Adjustments, and Appeals
Form 2848
IRS Form 2848, officially titled Power of Attorney and Declaration of Representative, is a critical document that allows taxpayers to…
Penalties, Adjustments, and Appeals
Form 1128
Form 1128, Application to Adopt, Change, or Retain a Tax Year, is used by taxpayers to request IRS approval for…
Penalties, Adjustments, and Appeals
Form 2210
Form 2210, also known as the “Underpayment of Estimated Tax by Individuals, Estates, and Trusts” form, is used by taxpayers…
Penalties, Adjustments, and Appeals
Form 1127
The main function of Form 1127 is to provide a taxpayer additional time to pay taxes, avoiding the usual late…

Retirement and Investment Tax Forms

Retirement and Investment Tax Forms
Form 8606
IRS Form 8606, Nondeductible IRAs, is used to report nondeductible contributions to traditional IRAs, distributions from traditional IRAs, and conversions…
Credits and Other Specific Purpose Forms
Form 8880
The IRS Form 8880 is used to calculate and claim the Saver’s Credit, which rewards eligible taxpayers for contributing to…
Retirement and Investment Tax Forms
Form 5329
Form 5329, issued by the IRS, is used by taxpayers to report and calculate additional taxes on early distributions, excess…

Self-Employed and Freelancers Tax Forms

Business Tax Forms
Form W-9
W-9 Form, also known as the Request for Taxpayer Identification Number and Certification, is a tax document used in the…
Self-Employed and Freelancers Tax Forms
Form 8919
Form 8919 calculates how much of a worker’s wages are due to the government in the form of unpaid social security…
Self-Employed and Freelancers Tax Forms
Form 5884
The purpose of Form 5884 is to calculate and claim the Work Opportunity Credit. This credit allows employers to reduce their…

State Tax Forms

Tax-Exempt Organizations Tax Forms

Tax-Exempt Organizations Tax Forms
Form 8283
Form 8283 is used to report noncash charitable contributions valued at more than $500. This form helps taxpayers claim a…
Tax-Exempt Organizations Tax Forms
Form 8282
Form 8282, Donee Information Return, is used by charitable organizations to report information about the sale, exchange, or other disposition…
Tax-Exempt Organizations Tax Forms
Form 990-EZ
Form 990-EZ, Short Form Return of Organization Exempt From Income Tax, is used by tax-exempt organizations to provide the IRS…
Tax-Exempt Organizations Tax Forms
Form 1023
Form 1023, or Application for Recognition of Exemption Under the 501 Internal Revenue Code, is a form that nonprofits file…
Tax-Exempt Organizations Tax Forms
Form 990
Form 990 is an annual information return filed by tax-exempt organizations with the Internal Revenue Service (IRS). The purpose of…