2003 Tax Help Archives  

2003 Instructions - HTML Format

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Instructions for Forms
 
HTML Instructions for Form 706   PDF(204K)
(Rev. 0803
United States Estate (and Generation-Skipping Transfer) Tax Return
HTML Instructions for Form 706-A   PDF(29K)
(Rev. 0899
United States Additional Estate Tax Return
HTML Instructions for Form 706-D   PDF(26K)
(Rev. 1003
United States Additional Estate Tax Return Under Code Section 2057
HTML Instructions for Form 706-GS(D)   PDF(33K)
(Rev. 0103
Generation-Skipping Transfer Tax Return for Distributions
HTML Instructions for Form 706-GS(T)   PDF(44K)
(Rev. 0103
Generation Skipping Transfer Tax Return for Terminations
HTML Instructions for Form 706-NA   PDF(32K)
(Rev. 0103
United States Estate (and Generation-Skipping Transfer) Tax Return
HTML Instructions for Form 706-QDT   PDF(36K)
(Rev. 0103
United States Estate Tax Return for Qualified Domestic Trusts
HTML Instructions for Form 709   PDF(80K)
(Rev. 2003
United States Gift (and Generation-Skipping Transfer) Tax Return
HTML Instructions for Form 720   PDF(68K)
(Rev. 0403
Quarterly Federal Excise Tax Return
HTML Instructions for Forms 720-TO & 720-CS   PDF(58K)
(Rev. 0301
Terminal Operator Report and Carrier Summary Report
HTML Instructions for Form 843   PDF(26K)
(Rev. 1102
laim for Refund and Request for Abatement
HTML Instructions for Form 926   PDF(22K)
(Rev. 1098
Return by a U.S. Transferor of Property to a Foreign Corporation, Foreign Estate or Trust or Foreign Partnership
HTML Instructions for Form 940   PDF(52K)
(Rev. 2003
Employer's Annual Federal Unemployment (FUTA) Tax Return
HTML Instructions for Form 940-EZ   PDF(51K)
(Rev. 2003
Employer's Annual Federal Unemployment (FUTA) Tax Return
HTML Instrucciones para la Forma 940-PR   PDF(74K)
(Rev. 2003
Planilla Para La Declaracion Anual Del Patrono La Contribcion Federal Para El Desempleo (FUTA)
HTML Instructions for Form 941   PDF(87K)
(Rev. 1003
Employer's Quarterly Federal Tax Return
HTML Instrucciones para la Forma 941-PR   PDF(49K)
(Rev. 1003
Planilla Para La Declaracion Trimestral Del Patrono -La Contribucion Federal Al Seguro Social Y Al Seguro Medicare
HTML Instructions for Form 941-SS   PDF(69K)
(Rev. 1003
Employer�s Quarterly Federal Tax Return�American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
HTML Instructions for Form 943   PDF(38K)
(Rev. 2003
Employer's Annual Tax Return for Agricultural Employees
HTML Instrucciones para la Forma 943-PR   PDF(47K)
(Rev. 2003
Planilla para la Declaraci� on Anual de la Contribuci� on del Patrono de Empleados Agr�icolas
HTML Instructions for Form 945   PDF(36K)
(Rev. 2003
Annual Return of Withheld Federal Income Tax
HTML Instructions for Form 990-BL   PDF(46K)
(Rev. 0802
Return of U.S. Persons With Respect to Certain Foreign Partnerships
HTML Instructions for Form 990-C   PDF(123K)
(Rev. 2003
Farmers' Cooperative Association Income Tax Return
HTML Instructions for Form 990 & Form 990-EZ   PDF(302K)
(Rev. 2003
Instructions for Form 990 and Form 990-EZ
HTML Instructions for Form 990-PF   PDF(195K)
(Rev. 2003
Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation
HTML Instructions for Form 990 (Schedule A)   PDF(88K)
(Rev. 2003
Organization Exempt Under Section 501(c)(3)
HTML Instructions for Form 1028   PDF(18K)
(Rev. 1099
Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code
HTML Instructions for Form 1040 (Including Tax Tables)   PDF(1.7M)
(Rev. 2003
U.S. Individual Income Tax Return
HTML Instructions for Schedule A & B (Form 1040)   PDF(73K)
(Rev. 2003
Itemized Deductions and Interest and Dividend Income
HTML Instructions for Schedule C (Form 1040)   PDF(78K)
(Rev. 2003
Profit or Loss From Business
HTML Instructions for Schedule D (Form 1040)   PDF(87K)
(Rev. 2003
Capital Gains and Losses
HTML Instructions for Schedule E (Form 1040)   PDF(55K)
(Rev. 2003
Instructions for Schedule E (Form 1040)
HTML Instructions for Schedule F (Form 1040)   PDF(56K)
(Rev. 2003
Profit or Loss From Farming
HTML Instructions for Schedule H (Form 1040)   PDF(90K)
(Rev. 2003
Household Employers
HTML Instructions for Schedule J (Form 1040)   PDF(60K)
(Rev. 2003
Farm Income Averaging
HTML Instructions for Schedule R (Form 1040)   PDF(29K)
(Rev. 2003
Credit for the Elderly or the Disabled
HTML Instructions for Schedule SE (Form 1040)   PDF(55K)
(Rev. 2003
Self-Employment Tax
HTML Instructions for Form 1040A   PDF(438K)
(Rev. 2003
U.S. Individual Income Tax Return
HTML Instructions for Schedule 2 (Form 1040A)   PDF(32K)
(Rev. 2003
Child and Dependent Care Expenses for Form 1040A Filers
HTML Instructions for Schedule 3 (Form 1040A)   PDF(28K)
(Rev. 2003
Credit for the Elderly or the Disabled for Form 1040A Filers
HTML Instructions for Form 1040-C   PDF(72K)
(Rev. 2004
U.S. Departing Alien Income Tax Return
HTML Instructions for Form 1040EZ   PDF(254K)
(Rev. 2003
Income Tax Return for Single & Joint Filers With No Dependents
HTML Instructions for Form 1040NR   PDF(548K)
(Rev. 2003
U.S. Nonresident Alien Income Tax Return
HTML Instructions for Form 1040NR-EZ   PDF(118K)
(Rev. 2003
U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
HTML Instructions for Form 1040X   PDF(46K)
(Rev. 1103
Amended U.S. Individual Income Tax Return
HTML Instructions for Form 1041 & Schedules A, B, D, G, I, J, & K-1   PDF(259K)
(Rev. 2003
U.S. Income Tax Return for Estates and Trusts
HTML Instructions for Form 1042-S   PDF(104K)
(Rev. 2003
Foreign Person's U.S. Source Income Subject to Withholding
HTML Instructions for Form 1065   PDF(228K)
(Rev. 2003
U.S. Partnership Return of Income
HTML Partner's Instructions for Schedule K-1 (Form 1065)   PDF(80K)
(Rev. 2003
Partner's Share of Income, Credits, Deductions, etc.
HTML Instructions for Form 1098   PDF(31K)
(Rev. 2004
Mortgage Interest Statement
HTML Instructions for Forms 1098-E & 1098-T   PDF(31K)
(Rev. 2003
Student Loan Interest Statement & Tuition Payments Statement
HTML Instructions for Forms 1099, 1098, 5498, & W-2G   PDF(972K)
(Rev. 2003
Instructions for Forms 1099, 1098, 5498, and W-2G
HTML Instructions for Forms 1099-A & 1099-C   PDF(33K)
(Rev. 2004
Acquisition or Abandonment of Secured Property
HTML Instructions for Form 1099-CAP   PDF(24K)
(Rev. 2003
Changes in Corporate Control and Capital Structure
HTML Instructions for Form 1099-DIV   
(Rev. 2003
Dividends and Distributions
HTML Instructions for Form 1099-G   PDF(18K)
(Rev. 2004
Certain Government Payments
HTML General Instructions for Forms 1099, 1098, 5498, & W-2G   PDF(133K)
(Rev. 2003
General Instructions for Forms 1099, 1098, 5498, and W-2G
HTML Instructions for Form 1099-H   PDF(31K)
(Rev. 2003
Instructions for Form 1099-H
HTML Instructions for Forms 1099-INT & 1099-OID   
(Rev. 2004
Interest Income
HTML Instructions for Form 1099-LTC   
(Rev. 2004
Long Term Care and Accelerated Death Benefits
HTML Instructions for Forms 1099-MSA & 5498-MSA   PDF(20K)
(Rev. 2004
Distributions From an Archer MSA or Medicare+Choice MSA
HTML Instructions for Form 1099-MISC   PDF(66K)
(Rev. 2004
Miscellaneous Income
HTML Instructions for Form 1099-PATR   
(Rev. 2004
Taxable Distributions Received From Cooperatives
HTML Instructions for Form 1099-Q   PDF(25K)
(Rev. 2004
Qualified Tuition Program Payments (Under Section 529)
HTML Instructions for Forms 1099-R & 5498   PDF(101K)
(Rev. 2003
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
HTML Instructions for Form 1099-S   PDF(31K)
(Rev. 2004
Proceeds from Real Estate Transactions
HTML Instructions for Form 1116   PDF(88K)
(Rev. 2003
Foreign Tax Credit (Individual, Fiduciary, or Nonresident Alien Individual)
HTML Instructions for Form 1118   PDF(71K)
(Rev. 0202
Foreign Tax Credit - Corporations
HTML Instructions for Forms 1120 & 1120-A   PDF(172K)
(Rev. 2003
U.S. Corporation Income Tax Return, U.S. Corporation Short-Form Income Tax Return
HTML Instructions for Form 1120-FSC   PDF(120K)
(Rev. 2003
U.S. Income Tax Return of a Foreign Sales Corporation
HTML Instructions for Form 1120-L   PDF(127K)
(Rev. 2003
U.S. Life Insurance Company Income Tax Return
HTML Instructions for Form 1120-ND   PDF(42K)
(Rev. 1203
Return for Nuclear Decommissioning Funds and Certain Related Persons
HTML Instructions for Form 1120-PC   PDF(126K)
(Rev. 2003
U.S. Property and Casualty Insurance Company Income Tax Return
HTML Instructions for Form 1120-REIT   PDF(98K)
(Rev. 2003
U.S. Income Tax Return for Real Estate Investment Trusts
HTML Instructions for Form 1120-RIC   PDF(96K)
(Rev. 2003
U.S. Income Tax Return for Regulated Investment Companies
HTML Instructions for Form 1120S   PDF(228K)
(Rev. 2003
U.S. Income Tax Return for an S Corporation
HTML Instructions for Form 1120-SF   PDF(40K)
(Rev. 1103
U.S. Income Tax Return for Settlement Funds (Under Section 468B)
HTML Instructions for Schedule PH (Form 1120)(FY)   PDF(40K)
(Rev. 1003
U.S. Personal Holding Company (PHC) Tax
HTML Instructions for Schedule PH (Form 1120)   PDF(50K)
(Rev. 2003
U.S. Personal Holding Company (PHC) Tax
HTML Instructions for Schedule D (Form 1120S)   PDF(37K)
(Rev. 2003
Capital Gains and Losses and Built-In Gains
HTML Shareholder's Instructions for Schedule K-1 (Form 1120S)   PDF(67K)
(Rev. 2003
Shareholder's Share of Income, Credits, Deductions, etc.
HTML Instructions for Form 1128   PDF(33K)
(Rev. 0903
Application to Adopt, Change or Retain a Tax Year
HTML Instructions for Form 1139   PDF(34K)
(Rev. 0602
Corporation Application for Tentative Refund
HTML Instructions for Form 2106   PDF(63K)
(Rev. 2003
Employee Business Expenses
HTML Instructions for Form 2210   PDF(45K)
(Rev. 2003
Underpayment of Estimated Tax by Individuals, Estates, and Trusts
HTML Instructions for Form 2220   PDF(39K)
(Rev. 2003
Underpayment of Estimated Tax By Corporations
HTML Instructions for Form 2290   
(Rev. 0703
Heavy Highway Vehicle Use Tax Return
HTML Instrucciones para la Forma 2290-SP   PDF(97K)
(Rev. 0703
Heavy Highway Vehicle Use Tax Return (Spanish Version)
HTML Instructions for Form 2441   PDF(32K)
(Rev. 2003
Child and Dependent Care Expenses
HTML Instructions for Form 2553   PDF(31K)
(Rev. 1202
Election by a Small Business Corporation
HTML Instructions for Form 2555   PDF(58K)
(Rev. 2003
Foreign Earned Income
HTML Instructions for Form 2555-EZ   PDF(234K)
(Rev. 2003
Foreign Earned Income Exclusion
HTML Instructions for Form 2848   PDF(35K)
(Rev. 0102
Power of Attorney and Declaration of Representative
HTML Instructions for Form 3115   PDF(75K)
(Rev. 0599
Application for Change in Accounting Method
HTML Instructions for Form 3520   PDF(66K)
(Rev. 2003
Annual Return to Report Transactions with Foreign Trusts & Receipt of Certain Foreign Gifts
HTML Instructions for Form 3520-A   PDF(42K)
(Rev. 2003
Annual Information Return of Foreign Trust With a U.S. Owner
HTML Instructions for Form 4562   PDF(97K)
(Rev. 2003
Depreciation & Amortization
HTML Instructions for Form 4626   PDF(82K)
(Rev. 2003
Alternative Minimum Tax - Corporations
HTML Instructions for Form 4684   PDF(35K)
(Rev. 2003
Casualties and Thefts
HTML Instructions for Form 4720   PDF(65K)
(Rev. 2003
Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the Internal Revenue Code
HTML Instructions for Form 4768   PDF(30K)
(Rev. 0903
Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes
HTML Instructions for Form 4797   PDF(64K)
(Rev. 2003
Sales of Business Property
HTML Instructions for Form 5300   PDF(39K)
(Rev. 0901
Application for Determination for Employee Benefit Plan
HTML Instructions for Schedule Q (Form 5300)   PDF(51K)
(Rev. 0901
Elective Determination Requests
HTML Instructions for Form 5303   PDF(36K)
(Rev. 0598
Application for Determination for Collectively Bargained plan
HTML Instructions for Form 5307   PDF(30K)
(Rev. 0901
Application for Determination for Adopters of Master or Prototype, Regional Prototype or Volume Submitter Plans
HTML Instructions for Form 5310   PDF(54K)
(Rev. 1102
Application for Determination Upon Termination
HTML Instructions for Form 5310-A   PDF(39K)
(Rev. 0503
Notice of Plan Merger or Consolidation, Spin-off, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business
HTML Instructions for Form 5329   PDF(41K)
(Rev. 2003
Additional Taxes Attributable to Qualified Retirement Plans (Including IRAs), Annuities, and Modified Endowment Contracts
HTML Instructions for Form 5330   PDF(61K)
(Rev. 1003
Return of Excise Taxes Related to Employee Benefit Plans
HTML Instructions for Form 5471   PDF(128K)
(Rev. 0103
Information Return of U.S. Persons With Respect To Certain Foreign Corporations
HTML Instructions for Form 5498-ESA   PDF(17K)
(Rev. 2004
Coverdell ESA Contribution Instructions
HTML Instructions for Form 5500   PDF(345K)
(Rev. 2003
Annual Return/Report of Employee Benefit Plan (Info Copy Only)
HTML Instructions for Form 5500-EZ   PDF(73K)
(Rev. 2003
Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan
HTML Instructions for Schedule B (Form 5500)   PDF(58K)
(Rev. 2003
Annual Return/Report of Employee Benefit Plan
HTML Instructions for Schedule P (Form 5500)   PDF(17K)
(Rev. 2003
Annual Return of Fiduciary of Employee Benefit Trust
HTML Instructions for Form 5713   PDF(64K)
(Rev. 1101
International Boycott Report
HTML Instructions for Form 5735   PDF(24K)
(Rev. 0403
Possessions Corporation Tax Credit Allowed Under Section 936
HTML Instructions for Form 6198   PDF(53K)
(Rev. 2003
At-Risk Limitations
HTML Instructions for Form 6251   PDF(62K)
(Rev. 2003
Alternative Minimum Tax - Individuals
HTML Instructions for Form 6406   PDF(27K)
(Rev. 0901
Short Form Application for Determination for Amendment of Employee Benefit Plan
HTML Instructions for Form 706-GS(D-1)   PDF(37K)
(Rev. 0103
Notification of Distribution From a Generation-Skipping Trust
HTML Instructions for Form 8023   PDF(27K)
(Rev. 1002
Corporate Qualified Stock Purchase Elections
HTML Instructions for Form 8027   PDF(41K)
(Rev. 2003
Employer's Annual Information Return of Tip Income and Allocated Tips
HTML Instructions for Form 8038   PDF(36K)
(Rev. 0102
Information Return for Tax-Exempt Private Activity Bond Issues
HTML Instructions for Form 8038-G   PDF(19K)
(Rev. 1100
Information Return for Tax-Exempt Governmental Obligations
HTML Instructions for Form 8038-T   PDF(34K)
(Rev. 0102
Arbitrage Rebate and Penalty in Lieu of Arbitrage Rebate
HTML Instructions for Form 8082   PDF(22K)
(Rev. 0100
Notice of Inconsistent Treatment or Amended Return
HTML Instructions for Form 8233   PDF(38K)
(Rev. 1201
Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
HTML Instructions for Form 8264   PDF(77K)
(Rev. 0901
Application for Registration of a Tax Shelter
HTML Instructions for Form 8275   PDF(20K)
(Rev. 0501
Disclosure Statement
HTML Instructions for Form 8275-R   PDF(24K)
(Rev. 0202
Regulation Disclosure Statement
HTML Instructions for Form 8283   PDF(32K)
(Rev. 1098
Noncash Charitable Contributions
HTML Instructions for Form 8594   PDF(28K)
(Rev. 1002
Asset Acquisition Statement Under Section 1060
HTML Instructions for Form 8606   PDF(55K)
(Rev. 2003
Nondeductible IRAs (Contributions, Distributions and Basis)
HTML Instructions for Form 8615   PDF(25K)
(Rev. 2003
Tax for Children Under Age 14 With Investment Income of More Than $1,500
HTML Instructions for Form 8621   PDF(39K)
(Rev. 1200
Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
HTML Instructions for Form 8697   PDF(46K)
(Rev. 1102
Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
HTML Instructions for Form 8802   PDF(94K)
(Rev. 1203
Application for U.S. Residency Certification
HTML Instructions for Forms 8804, 8805, & 8813   PDF(61K)
(Rev. 2003
Annual Return for Partnership Withholding Tax (Section 1446), Foreign Partner's Information Statement of Section 1446 Withholding tax, Partnership Withholding Tax Payment (Section 1446)
HTML Instructions for Form 8810   PDF(76K)
(Rev. 2003
Corporate Passive Activity Loss and Credit Limitations
HTML Instructions for Form 8828   PDF(32K)
(Rev. 1198
Recapture of Federal Mortgage Subsidy
HTML Instructions for Form 8829   PDF(30K)
(Rev. 2003
Expenses for Business Use of Your Home
HTML Instructions for Form 8839   PDF(40K)
(Rev. 2003
Qualified Adoption Expenses
HTML Instructions for Form 8850   PDF(23K)
(Rev. 1002
Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits
HTML Instructions for Form 8853   PDF(71K)
(Rev. 2003
Archer MSAs and Long-Term Care Insurance Contracts
HTML Instructions for Form 8854   PDF(28K)
(Rev. 0203
Expatriation Information Statement
HTML Instructions for Form 8862   PDF(23K)
(Rev. 1103
Information To Claim Earned Income Credit After Disallowance
HTML Instructions for Form 8866   PDF(34K)
(Rev. 1102
Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method
HTML Instructions for Form 8871   PDF(27K)
(Rev. 0703
Political Organization Notice of Section 527 Status
HTML Instructions for Form 8872   PDF(30K)
(Rev. 1102
Political Organization Report of Contributions and Expenditures
HTML Instructions for Form 8873   PDF(37K)
(Rev. 2003
Extraterritorial Income Exclusion
HTML Instructions for Form 8883   PDF(30K)
(Rev. 1002
Asset Allocation Statement Under Section 338
HTML Instructions for Form 8886   PDF(29K)
(Rev. 0303
Reportable Transaction Disclosure Statement
HTML Instructions for Form CT-1   PDF(42K)
(Rev. 2003
Employer's Annual Railroad Retirement Tax Return
HTML Instructions for Form SS-4   PDF(45K)
(Rev. 0903
Application for Employer Identification Number
HTML Instrucciones para la Forma SS-4PR   PDF(52K)
(Rev. 1201
Solicitud de N� umero de Identificaci� on Patronal (EIN)
HTML Instructions for Forms W-2c & W-3c   PDF(34K)
(Rev. 1202
Transmittal of Corrected Income and Tax Statements
HTML Instructions for Forms W-2G & 5754   PDF(26K)
(Rev. 2004
Certain Gambling Winnings, Statement by Person(s) Receiving Gambling Winnings
HTML Instructions for Forms W-2 & W-3   PDF(91K)
(Rev. 2004
Wage and Tax Statement and Transmittal of Wage and Tax Statements
HTML Instrucciones para la Forma W-3c PR   PDF(38K)
(Rev. 0103
Transmisi� on de Comprobantes de Retenci� on Corregidos Transmittal of Corrected Wage and Tax Statements
HTML Instrucciones para la Forma W-3PR   
(Rev. 2004
Informe de Comprobantes de Retenci�n (Transmittal of Withholding Statements)
HTML Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, & W-8IMY   PDF(34K)
(Rev. 0803
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY
HTML Instructions for Form W-8BEN   PDF(41K)
(Rev. 0103
Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
HTML Instructions for Form W-8ECI   PDF(31K)
(Rev. 1203
Certificate of Foreign Person's Claim for Exemption From Withholding on Income Effectively Connected With the Conduct of a Trade or Business in the United States
HTML Instructions for Form W-8EXP   PDF(31K)
(Rev. 0801
Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding
HTML Instructions for Form W-8IMY   PDF(43K)
(Rev. 1203
Certificate of Foreign Intermediary, Foreign Partnership, or Certain U.S. Branches for United States Tax Withholding
HTML Instructions for the Requester of Form W-9   PDF(28K)
(Rev. 0102
Request for Taxpayer Identification Number and Certification

2003 Tax Forms
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