| All Income Tax Instructions & Notices |
 |
| Instructions for Form 706 (Rev. August 2008) 246 KB |
| Instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return |
| Instructions for Form 706-A (Rev. December 2008) 54 KB |
| Instructions for Form 706-A, United States Additional Estate Tax Return |
| Instructions for Form 706-D (Rev. December 2008) 60 KB |
| Instructions for Form 706-D, United States Additional Estate Tax Return Under Code Section 2057 |
| Instructions for Form 706-GS (D) (Rev. October 2008) 55 KB |
| Instructions for Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions |
| Instructions for Form 706-GS (D-1) (Rev. October 2008) 57 KB |
| Instructions for Form 706-GS(D-1), Notification of Distribution From a Generation-Skipping Trust |
| Instructions for Form 706-GS (T) (Rev. October 2008) 65 KB |
| Instructions for Form 706-GS(T), Generation-Skipping Transfer Tax Return For Terminations |
| Instructions for Form 706-NA (Rev. August 2008) 67 KB |
| Instructions for Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return (Estate of nonresident not a citizen of the U.S.) |
| Instructions for Form 706-QDT (Rev. December 2008) 69 KB |
| Instructions for Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts |
| Instructions for Form 709 (Rev. 2011) 112 KB |
| Instructions for Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return |
| Instructions for Form 720 (Rev. January 2011) 125 KB |
| Instructions for Form 720, Quarterly Federal Excise Tax Return |
| Instructions for Forms 720-TO & 720-CS (Rev. November 2007) 80 KB |
| Instructions for Forms 720-TO and 720-CS, Terminal Operator Report & Carrier Summary Report |
| Instructions for Form 843 (Rev. February 2008) 50 KB |
| Instructions for Form 843, Claim for Refund and Request for Abatementv
|
| Instructions for Form 926 (Rev. December 2008) 52 KB |
| Return by a U.S. Transferor of Property to a Foreign Corporation |
| Instructions for Form 940 (Rev. 2011) 102 KB |
| Instructions for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return |
| Instructions for Form 940 (PR) (Rev. 2011) 118 KB |
| Instructions for Form 940 (PR), Employer's Annual Federal Employment (FUTA) Tax Return (Puerto Rican Version)v
|
| Instructions for Form 941 (Rev. January 2008) 91 KB |
| Instructions for Form 941, Employer's Quarterly Federal Tax Return |
| Instructions for Form 941 (Rev. October 2008) 93 KB |
| Instructions for Form 941, Employer's Quarterly Federal Tax Return |
| Instructions for Form 941 (PR) (Rev. October 2008) 113 KB |
| Instructions for Form 941 (PR), Employer's Quarterly Federal Tax Return (Puerto Rican Version) |
| Instructions for Form 941 Schedule D (Rev. March 2005) 31 KB |
| Instructions for Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations |
| Instructions for Form 941 Schedule B (Rev. January 2006) 27 KB |
| Instructions for Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors |
| Instructions for Form 941 Schedule B (PR) (Rev. January 2006) 31 KB |
| Instructions for Schedule B (Form 941 (PR)), Report of Tax Liability for Semiweekly Schedule Depositors (Puerto Rico) |
| Instructions for Form 941-SS (Rev. October 2008) 84 KB |
| Instructions for Form 941-SS, Employer's Quarterly Federal Tax Return (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands) |
| Instructions for Form 941-X (Rev. January 2009) 95 KB |
| Instructions for Form 941-X, Adjusted Employer�s QUARTERLY Federal Tax Return or Claim for Refund |
| Instructions for Form 941-X (Rev. June 2009) 111 KB |
| Instrucciones para el Formulario 941-X (PR) |
| Instructions for Form 943 (Rev. 2011) 68 KB |
| Instructions for Form 943, Employer's Annual Tax Return for Agricultural Employees |
| Instructions for Form 943 (PR) (Rev. 2011) 85 KB |
| Instructions for Form 943 (PR), Employer's Annual Tax Return for Agricultural Employees (Puerto Rico) |
| Instructions for Form 943-X (Rev. January 2009) 90 KB |
| Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund |
| Instructions for Form 944 (Rev. 2011) 87 KB |
| Instructions for Form 944, Employer's ANNUAL Federal Tax Return |
| Instructions for Form 944 (PR) (Rev. 2011) 104 KB |
| Instructions for Form 944 (PR), Employer's ANNUAL Federal Tax Return (Puerto Rican Version) |
| Instructions for Form 944 (SP) (Rev. 2011) 115 KB |
| Instructions for Form 944 (SP), Employer's ANNUAL Federal Tax Return (Spanish Version) |
| Instructions for Form 944-SS (Rev. 2011) 83 KB |
| Instructions for Form 944-SS, Employer's ANNUAL Federal Tax Return |
| Instructions for Form 944-X (Rev. January 2009) 94 KB |
| Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund |
| Instructions for Form 945 (Rev. 2011) 68 KB |
| Instructions for Form 945, Annual Return of Withheld Federal Income Tax |
| Instructions for Form 945-X (Rev. January 2009) 74 KB |
| Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund |
| |
| 990 Series Instructions |
| |
| Instructions for Form 990 (Rev. 2011) 427 KB |
| Instructions for Form 990, Return of Organization Exempt From Income Tax |
| Instructions for Form 990-BL (Rev. June 2005) 38 KB |
| Instructions for 990BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons |
| Instructions for Form 990-EZ (Rev. 2011) 244 KB |
| Instructions for Form 990-EZ, Short Form Return of Organization Exempt From Income Tax |
| Instructions for Form 990-PF (Rev. 2011) 246 KB |
| Return of Private Foundation or Section 4947(a)(1) Trust Treated as a Private Foundation |
| Instructions for Form 990 Schedule A (Rev. 2011) 105 KB |
| Instructions for Schedule A (Form 990 or Form 990-EZ), Organization Exempt Under 501(c)(3) |
| Instructions for Form 990 Schedule C (Rev. 2011) 83 KB |
| Instructions for Schedule C (Form 990 or 990-EZ), Political Campaign and Lobbying Activities |
| Instructions for Form 990 Schedule D (Rev. 2011) 61 KB |
| Instructions for Schedule D (Form 990), Supplemental Financial Statements |
| Instructions for Form 990 Schedule F (Rev. 2011) 53 KB |
| Instructions for Schedule F (Form 990), Statement of Activities Outside the United States |
| Instructions for Form 990 Schedule G (Rev. 2011) 51 KB |
| Instructions for Schedule G (Form 990 or 990-EZ), Supplemental Information Regarding Fundraising or Gaming Activities |
| Instructions for Form 990 Schedule H (Rev. 2011) 122 KB |
| Instructions for Schedule H (Form 990), Hospitals |
| Instructions for Form 990 Schedule J (Rev. 2011) 67 KB |
| Instructions for Schedule J (Form 990), Compensation Information |
| Instructions for Form 990 Schedule K (Rev. 2011) 54 KB |
| Instructions for Schedule K (Form 990), Supplemental Information on Tax Exempt Bonds |
| Instructions for Form 990 Schedule L (Rev. 2011) 57 KB |
| Instructions for Schedule L (Form 990), Transactions With Interested Persons |
| Instructions for Form 990 Schedule R (Rev. 2011) 61 KB |
| Instructions for Schedule R (Form 990), Related Organizations and Unrelated Partnerships |
| Instructions for Form 990-T (Rev. 2011) 204 KB |
| Exempt Organization Business Income Tax Return |
| Instructions for Form 1023 (Rev. June 2006) 186 KB |
| Instructions for Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code |
| Instructions for Form 1024 (Rev. September 1998) 216 KB |
| Application for Recognition of Exemption Under Section 501(a) for Determination Under Section 120 of the Internal Revenue Code |
| Instructions for Form 1028 (Rev. September 2006) 25 KB |
| Instructions for Form 1028, Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code |
| |
| 1040 Series Instructions |
| |
| Instructions for Form 1040 (Long Form) (Rev. 2011) 3,356 MB |
| U.S. Individual Income Tax Return and Schedules A, B, C, D, E, F, J, L, M, and SE |
| Instructions for Form 1040 (Long Form) (Rev. 2011) 2.314 MB |
| U.S. Individual Income Tax Return (No Schedules included) |
| Instructions for Form 1040 (PR) (Rev. 2011) 124 KB |
| Instructions for Form 1040 (PR), Self-Employment Tax Return (Puerto Rico) |
| Instructions for Form 1040 (Schedule A) (Rev. 2011) 201 KB |
| Itemized Deductions |
| Instructions for Form 1040 Schedule C (Rev. 2011) 119 KB |
| Profit or Loss From Business (Sole Proprietorship) |
| Instructions for Form 1040 Schedule D (Rev. 2011) 121 KB |
| Capital Gains and Losses |
| Instructions for Form 1040 Schedule E (Rev. 2011) 98 KB |
| Supplemental Income and Loss |
| Instructions for Form 1040 Schedule F (Rev. 2011) 96 KB |
| Profit or Loss From Farming |
| Instructions for Form 1040 Schedule H (Rev. 2011) 167 KB |
| Household Employment Taxes |
| Instructions for Form 1040 Schedule H (PR) (Rev. 2011) 167 KB |
| Contribuciones sobre el Empleo de Empleados Dom�esticos |
| Instructions for Form 1040 Schedule J (Rev. 2011) 122 KB |
| Farm Income Averaging |
| Instructions for Form 1040 Schedule M (Rev. 2011) 58 KB |
| Making Work Pay and Government Retiree Credits |
| Instructions for Form 1040A or 1040 Schedule R (Rev. 2011) 65 KB |
| Credit for the Elderly or the Disabled |
| Instructions for Form 1040 Schedule SE (Rev. 2011) 75 KB |
| Self-Employment Tax |
| Instructions for Form 1040A (Short Form) (Rev. 2011) 993 KB |
| U.S. Individual Income Tax Return |
| Instructions for Form 1040-C (Rev. 2011) 112 KB |
| U.S. Departing Alien Income Tax Return |
| Instructions for Form 1040EZ (Rev. 2011) 2.027 MB |
| Income Tax Return for Single Filers and Joint Filers With No Dependents |
| Instructions for Form 1040-NR (Rev. 2011) 451 KB |
| U.S. Nonresident Alien Income Tax Return |
| Instructions for Form 1040-NR-EZ (Rev. 2011) 264 KB |
| U.S. Nonresident Alien Income Tax Return for Certain Single Filers |
| Instructions for Form 1040-SS (Rev. 2011) 90 KB |
| Instructions for Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) |
| Instructions for Form 1040-X (Rev. November 2007) 77 KB |
| Instructions for Form 1040-X, Amended U.S. Individual Income Tax Return |
| Tax Rate Schedules including Tax Computation Worksheet (Rev. 2011) 35 KB |
| Tax Rate Schedules including Tax Computation Worksheet |
| Tax Rate Tables & Tax Rate Schedules including Tax Computation Worksheet (Rev. 2011) 137 KB |
| Tax Rate Tables & Tax Rate Schedules X, Y-1, Y-2, and Z, including Tax Computation Worksheet |
| |
| 1041 Series Instructions |
| |
| Instructions for Form 1041 (Rev. 2011) 245 KB |
| Instructions for Form 1041 and Schedules A, B, D, J and K-1 |
| Instructions for Form 1041 N (Rev. January 2005) 53 KB |
| Instructions for Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts |
| Instructions for Form 1041 Schedule D (Rev. 2011) 88 KB |
| Instructions for Schedule D (Form 1041), Capital Gains and Losses |
| Instructions for Form 1041 Schedule I (Rev. 2011) 91 KB |
| Instructions for Schedule I (Form 1041), Alternative Minimum Tax (AMT) |
| |
| Instructions for Form 1042-S (Rev. 2011) 149 KB |
| Instructions for Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding |
| Instructions for Form 1045 (Rev. 2011) 108 KB |
| Application for Tentative Refund |
| |
| 1065 Series Instructions |
| |
| Instructions for Form 1065 (Rev. 2011) 299 KB |
| Instructions for Form 1065, U.S. Return of Partnership Income |
| Instructions for Form 1065-B (Rev. 2011) 257 KB |
| U.S. Return of Income for Electing Large Partnerships |
| Instructions for Form 1065-B Schedule K-1 (Rev. 2011) 99 KB |
| Partner's Share of Income (Loss) From an Electing Large Partnership |
| Instructions for Form 1065 Schedule C (Rev. 2011) 40 KB |
| Instructions for Schedule C (Form 1065), Additional Information for Schedule M-3 Filers |
| Instructions for Form 1065 Schedule D (Rev. 2011) 58 KB |
| Instructions for Schedule D (Form 1065), Capital Gains and Losses |
| Instructions for Form 1065 Schedule K-1 (Rev. 2011) 124 KB |
| Partner's Instructions for Schedule K-1 (Form 1065), Partner's Shares of Income, Deductions, Credits, etc. |
| Instructions for Form 1065 Schedule M-3 (Rev. 2011) 115 KB |
| Instructions for Form 1065 Schedule M-3, Net Income (Loss) Reconciliation for Certain Partnerships |
| Instructions for Form 1066 (Rev. 2011) 81 KB |
| U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return |
| |
| 1098 & 1099 Series Instructions |
| |
| Instructions for Form 1098 (Rev. 2011) 57 KB |
| Instructions for Form 1098, Mortgage Interest Statement |
| Instructions for Form 1098-C (Rev. 2011) 43 KB |
| Contributions of Motor Vehicles, Boats, and Airplanes |
| Instructions for Forms 1098-E & 1098-T (Rev. 2011) 49 KB |
| Instructions for Forms 1098-E, Student Loan Interest Statement, and Form 1098-T, Tuition Statement |
| Instructions for Form 1099-A & C (Rev. 2011) 54 KB |
| Instructions for Forms 1099-A, Acquisition or Abandonment of Secured Property, and Form 1099-C, Cancellation of Debt |
| Instructions for Form 1099-B (Rev. 2011) 53 KB |
| Instructions for Form 1099-B, Proceeds From Broker and Barter Exchange Transactions |
| Instructions for Form 1099-CAP (Rev. 2011) 45 KB |
| Instructions for Form 1099-CAP, Changes in Corporate Control and Capital Structure |
| Instructions for Form 1099-DIV (Rev. 2011) 58 KB |
| Instructions for Form 1099-DIV, Dividends and Distributions |
| Instructions for Form 1099-G (Rev. 2011) 37 KB |
| Instructions for Form 1099-G, Certain Government Payments |
| Instructions for Form 1099-GENERAL (Rev. 2011) 182 KB |
| General Instructions for Forms 1099, 1098, 5498 and W-2G |
| Instructions for Form 1099-H (Rev. 2011) 33 KB |
| Instructions for Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments |
| Instructions for Form 1099-INT & OID (Rev. 2011) 63 KB |
| Instructions for Forms 1099-INT, Interest Income, and Form 1099-OID, Original Issue Discount |
| Instructions for Form 1099-LTC (Rev. 2011) 42 KB |
| Instructions for Form 1099-LTC, Long-Term Care and Accelerated Death Benefits |
| Instructions for Form 1099-MISC (Rev. 2011) 110 KB |
| Instructions for Form 1099-MISC, Miscellaneous Income |
| Instructions for Form 1099-PATR (Rev. 2011) 44 KB |
| Instructions for Form 1099-PATR, Taxable Distributions Received From Cooperatives |
| Instructions for Form 1099-Q (Rev. 2011) 44 KB |
| Instructions for Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530) |
| Instructions for Form 1099-R & 5498 (Rev. 2011) 130 KB |
| Instructions for Forms 1099-R, Distributions From Pensions, Annuities, or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. and Form 5498, IRA Contribution Information |
| Instructions for Form 1099-S (Rev. 2011) 50 KB |
| Instructions for Form 1099-S, Proceeds From Real Estate Transactions, |
| Instructions for Form 1099-SA & 5498 SA (Rev. 2011) 46 KB |
| Instructions for Forms 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA, and Form 5498-SA,HSA, Archer MSA, or Medicare Advantage MSA Informationv
|
| |
| Instructions for Form 1116 (Rev. 2011) 136 KB |
| Foreign Tax Credit |
| Instructions for Form 1118 (Rev. December 2007) 91 KB |
| Instructions for Form 1118, Foreign Tax Credit - Corporations |
| Instructions for Form 1118 Schedule J (Rev. January 2009) 44 KB |
| Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions |
| |
| 1120 Series Instructions |
| |
| Instructions for Form 1120 (Rev. 2011) 176 KB |
| Instructions for Form 1120, U.S. Corporation Income Tax Return |
| Instructions for Form 1120 Schedule D (Rev. 2011) 55 KB |
| Instructions for Schedule D (Form 1120), Capital Gains and Losses |
| Instructions for Form 1120 Schedule M-3 (Rev. 2011) 138 KB |
| Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More |
| Instructions for Form 1120 Schedule O (Rev. February 2008) 46 KB |
| Instructions for Schedule O (Form 1120), Consent Plan and Apportionment Schedule for a Controlled Group |
| Instructions for Form 1120-C (Rev. 2011) 177 KB |
| U.S. Income Tax Return for Cooperative Associations |
| Instructions for Form 1120-F (Rev. 2011) 211 KB |
| U.S. Income Tax Return of a Foreign Corporation |
| Instructions for Form 1120-F Schedule H (Rev. 2011) 58 KB |
| Expenses Allocated To Effectively Connected Income Under Regulations Section 1.861-8 |
| Instructions for Form 1120-F Schedule I (Rev. 2011) 77 KB |
| Interest Expense Allocation Under Regulations Section 1.882-5 |
| Instructions for Form 1120-F Schedule M-3 (Rev. 2011) 148 KB |
| INet Income (Loss) Reconciliation for Foreign Corporations with Reportable Assets of $10 Million or More |
| Instructions for Form 1120-F Schedule P (Rev. 2011) 53 KB |
| List of Foreign Partner Interests in Partnerships |
| Instructions for Form 1120-F SCHEDULE S (Rev. 2011) 58 KB |
| Exclusion of Income From International Operation of Ships or Aircraft Under Section 883 |
| Instructions for Form 1120-FSC (Rev. December 2008) 107 KB |
| U.S. Income Tax Return of a Foreign Sales Corporation |
| Instructions for Form 1120-F Schedule V (Rev. 2011) 42 KB |
| List of Vessels or Aircraft, Operators, and Owners |
| Instructions for Form 1120 Schedule PH (Rev. 2011) 53 KB |
| Instructions for Schedule PH (Form 1120), U.S. Personal Holding Company (PHC) Tax |
| Instructions for Form 1120-H (Rev. 2011) 61 KB |
| Instructions for Form 1120-H, U.S. Income Tax Return for Certain Homeowners Associations |
| Instructions for Form 1120-IC DISC (Rev. December 2008) 139 KB |
| Interest Charge Domestic International Sales - Corporation Return |
| Instructions for Form 1120-L (Rev. 2011) 152 KB |
| U.S. Life Insurance Company Income Tax Return |
| Instructions for Form 1120-L Schedule M-3 (Rev. 2011) 130 KB |
| Net Income (Loss) Reconciliation for US Life Insurance Companies With Total Assets of $10 Million or Mo |
| Instructions for Form 1120-ND (Rev. February 2007) 61 KB |
| Instructions for Form 1120-ND, Return for Nuclear Decommissioning Trust Funds and Certain Persons |
| Instructions for Form 1120-PC (Rev. 2011) 147 KB |
| U.S. Property and Casualty Insurance Company Income Tax Return |
| Instructions for Form 1120-PC Schedule M-3 (Rev. 2011) 132 KB |
| Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With Total Assets of $10 Million or More |
| Instructions for Form 1120-REIT (Rev. 2011) 132 KB |
| U.S. Income Tax Return for Real Estate Investment Trusts |
| Instructions for Form 1120-RIC (Rev. 2011) 117 KB |
| U.S. Income Tax Return For Regulated Investment Companies |
| Instructions for Form 1120S (Rev. 2011) 271 KB |
| Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation |
| Instructions for Form 1120S Schedule D (Rev. 2011) 61 KB |
| Instructions for Schedule D (Form 1120S), Capital Gains and Losses and Built-In Gains |
| Instructions for Form 1120S Schedule K-1 (Rev. 2011) 105 KB |
| Instructions for Schedule K-1 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc |
| Instructions for Form 1120S Schedule M-3 (Rev. 2011) 109 KB |
| Instructions for Schedule M-3 (Form 1120S), Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More |
| Instructions for Form 1120-SF (Rev. February 2007) 59 KB |
| Instructions for Form 1120-SF, U.S. Income Tax Return for Settlement Funds (Under Section 468B) |
| |
| Instructions for Form 1128 (Rev. January 2008) 73 KB |
| Instructions for Form 1128, Application to Adopt, Change, or Retain a Tax Year |
| Instructions for Form 1139 (Rev. January 2008) 59 KB |
| Instructions for Form 1139, Corporation Application for Tentative Refund |
| Instructions for Form 2106 (Rev. 2011) 95 KB |
| Employee Business Expenses |
| Instructions for Form 2210 (Rev. 2011) 96 KB |
| Instructions for Form 2210, Underpayment of Estimated Tax by Individuals, Estates and Trusts |
| Instructions for Form 2210-F (Rev. 2011) 39 KB |
| Underpayment of Estimated Tax by Farmers and Fishermen |
| Instructions for Form 2220 (Rev. 2011) 65 KB |
| Underpayment of Estimated Tax by Corporations |
| Instructions for Form 2290 (Rev. July 2008) 102 KB |
| Instructions for Form 2290, Heavy Vehicle Use Tax Return |
| Instructions for Form 2290 (FR) (Rev. July 2008) 178 KB |
| Instructions for Form 2290 (FR), Heavy Vehicle Use Tax Return (French Version) |
| Instructions for Form 2290 (SP) (Rev. July 2008) 136 KB |
| Instructions for Form 2290 (SP), Heavy Vehicle Use Tax Return (Spanish Version) |
| Instructions for Form 2441 (Rev. 2011) 59 KB |
| Child and Dependent Care Expenses |
| Instructions for Form 2553 (Rev. December 2007) 56 KB |
| Instructions for Form 2553, Election by a Small Business Corporation |
| Instructions for Form 2555 (Rev. 2011) 93 KB |
| Foreign Earned Income |
| Instructions for Form 2555-EZ (Rev. 2011) 51 KB |
| Foreign Earned Income Exclusion |
| Instructions for Form 2848 (Rev. June 2008) 57 KB |
| Instructions for Form 2848, Power of Attorney and Declaration of Representative |
| Instructions for Form 2848 (SP) (Rev. February 2009) 72 KB |
| Poder Legal y Declaraci�on del Representante |
| Instructions for Form 3115 (Rev. May 2006) 90 KB |
| Instructions for Form 3115, Application for Change in Accounting Method |
| Instructions for Form 3468 (Rev. 2011) 62 KB |
| Investment Credit |
| Instructions for Form 3520 (Rev. 2011) 107 KB |
| Instructions for Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts |
| Instructions for Form 3520-A (Rev. 2011) 67 KB |
| Instructions for Form 3520-A, Annual Return of Foreign Trust With a U.S. Owner |
| Instructions for Form 3800 (Rev. 2011) 50 KB |
| General Business Credit |
| Instructions for Form 4136 (Rev. 2011) 66 KB |
| Credit for Federal Tax Paid on Fuels |
| Instructions for Form 4506-A (Rev. March 2009) 44 KB |
| Instructions for Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form |
| Instructions for Form 4562 (Rev. 2011) 178 KB |
| Depreciation and Amortization |
| Instructions for Form 4626 (Rev. 2011) 103 KB |
| Alternative Minimum Tax - Corporations |
| Instructions for Form 4684 (Rev. 2011) 58 KB |
| Casualties and Thefts |
| Instructions for Form 4720 (Rev. 2011) 118 KB |
| Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the IRC |
| Instructions for Form 4768 (Rev. July 2008) 46 KB |
| Instructions for Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes |
| Instructions for Form 4797 (Rev. 2011) 86 KB |
| Sales of Business Property |
| Instructions for Form 5227 (Rev. 2011) 95 KB |
| Split-Interest Trust Information Return |
| Instructions for Form 5300 (Rev. August 2004) 51 KB |
| Instructions for Form 5300, Application for Determination for Employee Benefit Plan |
| Instructions for Form 5300 SCH Q (Rev. August 2004) 40 KB |
| Instructions for Schedule Q (Form 5300), Elective Determination Requests |
| Instructions for Form 5307 (Rev. May 2008) 72 KB |
| Instructions for Form 5307, Short Form Application for Determination for Employee Benefit plan |
| Instructions for Form 5310 (Rev. April 2006) 55 KB |
| Instructions for Form 5310, Application for Determination Upon Termination |
| Instructions for Form 5310-A (Rev. April 2006) 39 KB |
| Instructions for Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business |
| Instructions for Form 5329 (Rev. 2011) 70 KB |
| Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts |
| Instructions for Form 5330 (Rev. January 2008) 110 KB |
| Instructions for Form 5330, Return of Excise Taxes Related to Employee Benefit Plans |
| Instructions for Form 5405 (Rev. December 2009) 62 KB |
| First-Time Homebuyer Credit and Repayment of the Credit |
| Instructions for Form 5471 (Rev. December 2007) 156 KB |
| Instructions for Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations |
| Instructions for Form 5498-ESA (Rev. 2011) 40 KB |
| Instructions for Form 5498-ESA, Coverdell ESA Contribution Information |
| |
| 5500 Series Instructions |
| |
| Instructions for Form 5500 (Rev. 2011) 434 KB |
| Annual Return/Report of Employee Benefit Plan |
| Instructions for Form 5500-EZ (Rev. 2011) 112 KB |
| Instructions for Form 5500-EZ, Annual Return of One-Participant Pension Retirement Plan |
| Instructions for Form 5500-SF (Rev. 2011) 161 KB |
| Short Form Annual Return/Report of Small Employee Benefit Plan |
| |
| Instructions for Form 5713 (Rev. December 2006) 73 KB |
| Instructions for Form 5713, International Boycott Report |
| Instructions for Form 5735 (Rev. March 2007) 39 KB |
| Instructions for Form 5735, Possessions Corporation Tax Credit (Under Section 936 and 30A) |
| Instructions for Form 6198 (Rev. 2011) 83 KB |
| Instructions for Form 6198, At-Risk Limitations |
| Instructions for Form 6251 (Rev. 2011) 107 KB |
| Alternative Minimum Tax - Individuals |
| Instructions for Form 6406 (Rev. June 2004) 31 KB |
| Instructions for Form 6406, Short Form Application for Determination for Minor Amendment of Employee Benefit Plan |
| Instructions for Form 7004 (Rev. 2011) 54 KB |
| Instructions for Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns |
| Instructions for Form 8023 (Rev. February 2006) 26 KB |
| Instructions for Form 8023, Election Under Section 338(g) Corporate Qualified Stock Purchase |
| Instructions for Form 8027 (Rev. 2011) 73 KB |
| Instructions for Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips |
| Instructions for Form 8038 (Rev. September 2007) 59 KB |
| Instructions for Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues |
| Instructions for Form 8038-CP (Rev. April 2009) 49 KB |
| Instructions for Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds |
| Instructions for Form 8038 T (Rev. January 2005) 29 KB |
| Instructions for Form 8038 T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate |
| Instructions for Form 8038G (Rev. November 2000) 19 KB |
| Instructions for Form 8038-G, Information Return for Tax-Exempt Governmental Obligations |
| Instructions for Form 8082 (Rev. December 2005) 29 KB |
| Instructions for Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR) |
| Instructions for Form 8233 (Rev. December 2005) 38 KB |
| Instructions for Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Service of a Nonresident Alien Individual |
| Instructions for Form 8275 (Rev. August 2008) 48 KB |
| Instructions for Form 8275, Disclosure Statement |
| Instructions for Form 8275-R (Rev. August 2008) 48 KB |
| Instructions for Form 8275-R, Regulation Disclosure Statement |
| Instructions for Form 8283 (Rev. December 2006) 63 KB |
| Instructions for Form 8283, Noncash Charitable Contribution |
| Instructions for Form 8582 (Rev. 2011) 98 KB |
| Passive Activity Loss Limitations |
| Instructions for Form 8582-CR (Rev. December 2009) 164 KB |
| Passive Activity Credit Limitations |
| Instructions for Form 8594 (Rev. February 2006) 27 KB |
| instructions for Form 8594, Asset Acquisition Statement Under Section 1060 |
| Instructions for Form 8606 (Rev. 2011) 85 KB |
| Nondeductible IRAs |
| Instructions for Form 8609 (Rev. December 2008) 68 KB |
| Low-Income Housing Credit Allocation and Certification |
| Instructions for Form 8609-A (Rev. December 2008) 64 KB |
| Annual Statement for Low-Income Housing Credit |
| Instructions for Form 8615 (Rev. 2011) 65 KB |
| Tax for Children Under Age 18 Who Have Investment Income of More Than $1,900 |
| Instructions for Form 8621 (Rev. February 2008) 72 KB |
| Instructions for Form 8621, Return by a Shareholder of a Passive Foreign Investment Co. or Qualified Electing Fund |
| Instructions for Form 8621-A (Rev. December 2005) 37 KB |
| Instructions for Form 8621-A, Return by a Shareholder Making Certain Late Elections To End Treatment as a Passive Foreign Investment Company |
| Instructions for Form 8697 (Rev. September 2005) 47 KB |
| Instructions for Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts |
| Instructions for Form 8734 (Rev. January 2004) 35 KB |
| Instructions for Form 8734, Support Schedule for Advance Ruling Period |
| Instructions for Form 8801 (Rev. 2011) 57 KB |
| Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts |
| Instructions for Form 8802 (Rev. April 2007) 95 KB |
| Instructions for Form 8802, Application for United States Residency Certification |
| Instructions for Form 8804-8805 and 8813 (Rev. 2011) 81 KB |
| Annual Return For Partnership Withholding Tax (Section 1446), Foreign Partner's Information Statement of Section 1446 Withholding Tax, and Partnership Withholding Tax Payment Voucher (Section 1446) |
| Instructions for Form 8804-C (Rev. 2011) 67 KB |
| Instructions for Form 8804-C, Certificate of Partner-Level Items to Reduce Section 1446 Withholding |
| Instructions for Form 8810 (Rev. 2011) 95 KB |
| Instructions for Form 8810, Corporate Passive Activity Loss and Credit Limitations |
| Instructions for Form 8824 (Rev. 2011) 58 KB |
| Like-Kind Exchanges |
| Instructions for Form 8828 (Rev. December 2005) 39 KB |
| Instructions for Form 8828, Recapture of Federal Mortgage Subsidy |
| Instructions for Form 8829 (Rev. 2011) 49 KB |
| Expenses for Business Use of Your Home |
| Instructions for Form 8839 (Rev. 2011) 70 KB |
| Qualified Adoption Expenses |
| Instructions for Form 8850 (Rev. June 2007) 54 KB |
| Instructions for Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit |
| Instructions for Form 8853 (Rev. 2011) 115 KB |
| Instructions for Form 8853, Archer MSAs and Long-Term Care Insurance Contracts |
| Instructions for Form 8854 (Rev. 2011) 78 KB |
| Initial and Annual Expatriation Information Statement |
| Instructions for Form 8857 (Rev. June 2007) 60 KB |
| Instructions for Form 8857, Request for Innocent Spouse Relief |
| Instructions for Form 8857 (SP) (Rev. July 2007) 77 KB |
| Instructions for Form 8857 (SP) (Spanish Version) |
| Instructions for Form 8858 (Rev. December 2008) 56 KB |
| Instructions for Form 8858, Information Return of U.S. Persons With Respect To Foreign Disregarded Entities |
| Instructions for Form 8863 (Rev. 2011) 68 KB |
| Education Credits |
| Instructions for Form 8865 (Rev. 2011) 110 KB |
| Return of U.S. Persons With Respect to Certain Foreign Partnerships |
| Instructions for Form 8866 (Rev. September 2005) 35 KB |
| Instructions for Form 8866, Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method |
| Instructions for Form 8871 (Rev. February 2007) 44 KB |
| Instructions for Form 8871, Political Organization Notice of Section 527 Status |
| Instructions for Form 8872 (Rev. January 2007) 50 KB |
| Instructions for Form 8872, Political Organization Report of Contributions and Expenditures |
| Instructions for Form 8873 (Rev. 2011) 58 KB |
| Extraterritorial Income Exclusion |
| Instructions for Form 8883 (Rev. February 2006) 30 KB |
| Instructions for Form 8883, Asset Allocation Statement Under Section 338 |
| Instructions for Form 8886 (Rev. December 2007) 70 KB |
| Instructions for Form 8886, Reportable Transaction Disclosure Statement |
| Instructions for Form 8886-T (Rev. September 2007) 52 KB |
| Instructions for Form 8886-T, Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction |
| Instructions for Form 8889 (Rev. 2011) 97 KB |
| Health Savings Accounts |
| Instructions for Form 8898 (Rev. January 2007) 59 KB |
| Instructions for Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S.Possession |
| Instructions for Form 8902 (Rev. December 2007) 44 KB |
| Instructions for Form 8902, Alternative Tax on Qualifying Shipping Activities |
| Instructions for Form 8903 (Rev. 2011) 82 KB |
| Domestic Production Activities Deduction |
| Instructions for Form 8910 (Rev. 2011) 50 KB |
| Alternative Motor Vehicle Credit |
| Instructions for Form 8915 (Rev. 2011) 50 KB |
| Qualified Hurricane Retirement Plan Distributions and Repayments |
| Instructions for Form 8918 (Rev. October 2007) 70 KB |
| Instructions for Form 8918, Material Advisor Disclosure Statement |
| Instructions for Form 8921 (Rev. August 2007) 36 KB |
| Instructions for Form 8921, Applicable Insurance Contracts Information Return |
| Instructions for Form 8926 (Rev. December 2008) 47 KB |
| Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information |
| Instructions for Form 8930 (Rev. 2011) 59 KB |
| Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments |
| Instructions for Form 8935 (Rev. March 2009) 45 KB |
| Airline Payments Report |
| Instructions for Form CT-1 (Rev. 2011) 72 KB |
| Instructions for Form CT-1, Employer's Annual Railroad Retirement Tax Return |
| Instructions for Form CT-1X (Rev. January 2009) 82 KB |
| Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund |
| Instructions for Form T (TIMBER) (Rev. December 2005) 31 KB |
| Instructions for Form T (Timber), Forest Activities Schedule |
| |
| Social Security & Withholding Form Instructions |
| |
| Instructions for Form SS-4 (Rev. July 2007) 80 KB |
| Instructions for Form SS-4, Application for Employer Identification Number |
| Instructions for Form SS-4 (PR) (Rev. February 2006) 65 KB |
| Instrucciones para la Forma SS-4PR, Solicitud de N�umero de Identificaci�on Patronal (EIN) |
| Instructions for Forms W-2 & W-3 (Rev. 2011) 142 KB |
| Instructions for Forms W-2 and W-3, Wage and Tax Statement & Transmittal of Wage and Tax Statements |
| Instructions for Forms W-2AS, GU, VI, & W-3SS (Rev. 2011) 73 KB |
| Instructions for Forms W-2AS, W-2GU, W-2VI, and Form W-3SS |
| Instructions for Forms W-2G & 5754 (Rev. 2011) 50 KB |
| Instructions for Forms W-2G, Certain Gambling Winnings and 5754, Statement by Person(s) Receiving Gambling Winnings |
| Instructions for Form W-2 C & W-3 C (Rev. January 2006) 34 KB |
| Instructions for Forms W-2C and W-3C, Corrected Wage and Tax Statement & Transmittal of Corrected Wage and Tax Statements |
| Instructions for Form W-3 (PR) (Rev. 2011) 80 KB |
| Instructions for Form W-3 (PR), Transmittal of Withholding Statements (Puerto Rican Version) |
| Instructions for Form W-3 C (PR) (Rev. February 2006) 44 KB |
| Instructions for Form W-3C (PR), Transmittal of Corrected Income and Tax Statements (Puerto Rico) |
| Instructions for Form W-2AS, GU, VI, W-3SS (Rev. 2011) 71 KB |
| American Samoa Wage and Tax Statement, Guam Wage and Tax Statement, U.S. Virgin Islands Wage and Tax Statement, and Transmittal of Wage and Tax Statements |
| Instructions for Form W-8 (Rev. May 2006) 36 KB |
| Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY |
| Instructions for Form W-8 BEN (Rev. February 2006) 44 KB |
| Instructions for Form W-8BEN, Beneficial Owner's Certificate of Foreign Status for U.S. Tax Withholding |
| Instructions for Form W-8 ECI (Rev. February 2006) 32 KB |
| Instructions for Form W-8ECI, Foreign Person's Claim of Income Effectively Connected with the Conduct of a Trade or Business in U.S. |
| Instructions for Form W-8 EXP (Rev. February 2006) 38 KB |
| Instructions for Form W-8EXP, Foreign Organization's Certificate for United States Tax Withholding |
| Instructions for Form W-8 IMY (Rev. February 2006) 45 KB |
| Instructions for Form W-8IMY, Intermediary Certificate for United States Tax Withholding |
| Instructions for Form W-9 (Rev. September 2007) 56 KB |
| Instructions for the Requester of Form W-9, Request for Taxpayer Identification Number and Certification |
| Instructions for Form W-9 (SP) (Rev. July 2008) 63 KB |
| Instructions for Form W-9 (SP), Request for Taxpayer Identification Number and Certification (Spanish Version) |
| Instructions for Form W-9(SP) (Rev. December 2005) 44 KB |
| The Requester of Form W-9 (SP), Request for Taxpayer Identification Number and Certification (Spanish Version) |
| |
| Exempt Organization Package |
| |
| Package 1024 (Rev. September 1998) 269 KB |
| Application for Recognition of Exemption Under Section 501(a) for Determination Under Section 120 of the Internal Revenue Code |
| |
| Notices |
| |
| Notice 210 (Rev. July 2002) 87 KB |
| Preparation Instructions for Media Label |
| Notice 433 (Rev. July 2006) 17 KB |
| Interest and Penalty Information |
| Notice 433(SP) (Rev. July 2006) 19 KB |
| Interest and Penalty Information Spanish Version |
| Notice 609 (Rev. September 2009) 32 KB |
| Privacy Act Notice |
| Notice 609(SP) (Rev. December 2004) 30 KB |
| Privacy Act Notice (Spanish Version) |
| Notice 703 (Rev. September 2009) 158 KB |
| Read This To See If Your Social Security Benefits May Be Taxable |
| Notice 746 (Rev. July 2009) 940 KB |
| Information About Your Notice, Penalty and Interest |
| Notice 746 (SP) (Rev. August 2009) 243 KB |
| Informaci�n Sobre su Notificaci�n, Multa e Inter�s |
| Notice 797 (Rev. December 2009) 39 KB |
| Possible Federal Tax Refund Due to the Earned Income Credit (EIC) |
| Notice 844 (Rev. October 2009) 201 KB |
| Federal Tax Obligations of Non-Profit Corporations |
| Notice 931 (Rev. November 2009) 42 KB |
| Deposit Requirements for Employment Taxes |
| Notice 940-SP (Rev. December 2004) 35 KB |
| Why Do I Have to File Form W-4 with My Employer? (Spanish version) |
| Notice 989 (July 2009) 322 KB |
| Commonly Asked Questions When IRS Determines Your Work Status is "Employee |
| Notice 1009 (Rev. February 2001) 27 KB |
| Information on the Alternative Method of Reporting on Form 720, Schedule A |
| Notice 1015 (Rev. December 2009) 38 KB |
| Have You Told Your Employees About the Earned Income Credit (EIC)? |
| Notice 1027 (Rev. April 1998) 77 KB |
| How To Prepare Media Label for Form W-4 |
| Notice 1036 (Rev. November 2009) 604 KB |
| Early Release Copies of 2009 Income Tax Withholding and Advanced Earned Income Credit Payment Tables |
| Notice 1036-P (May 2009) 32 KB |
| Additional Withholding for Pensions for 2009 (Optional Procedure for Those Making Pension Payments to Offset Withholding Reductions for the Making Work Pay Credit) |
| Notice 1155 (EN/SP) (Rev. October 2007) 122 KB |
| Disaster Relief from the IRS |
| Notice 1215 (Rev. November 2006) 30 KB |
| What to do if You Disagree with the Penalty |
| Notice 1219-A (Rev. September 2005) 26 KB |
| Notice of Potential Third Party Contact |
| Notice 1219-A (SP) (Rev. September 2005) 27 KB |
| Notice of Potential Third Party Contact-AVISO DE POSIBLE COMMUNICACION CON TERCERA(S) PERSONA(S) |
| Notice 1219-B (Rev. August 2005) 34 KB |
| Notice of Potential Third Party Contact |
| Notice 1219-B (SP) (Rev. August 2005) 29 KB |
| Notice of Potential Third Party Contact-AVISO DE POSIBLE COMUNICACION CON TERCERA(S) PERSONA(S) |
| Notice 1311 (Rev. May 2002) 10 KB |
| Suspended Filing For Schedule F (Form 5500) |
| Notice 1315 (Rev. December 2002) 10 KB |
| Eligible Pension Benefit Guaranty Corporation (PBGC) Pension Recipients |
| Notice 1316 (Rev. December 2002) 10 KB |
| Eligible Trade Adjustment Assistance (TAA) and Alternative TAA Recipients |
| Notice 1325 (Rev. December 2005) 24 KB |
| Notice to Withholding Agents |
| Notice 1339 (Rev. January 2005) 24 KB |
| Delay in Delivery of Publication 3161 |
| Notice 1360 (Rev. January 2007) 16 KB |
| New Donor Recordkeeping Rule |
| Notice 1367 (Rev. April 2007) 41 KB |
| Update Information for Publication 594 (Rev. January 2006) |
| Notice 1367 (SP) (Rev. May 2007) 26 KB |
| Update Information for Publication 594 (Rev. January 2006) Spanish Version |
| Notice 1373 (Rev. October 2007) 750 KB |
| Revised Instructions for Completing FinCEN Form 103, Currency Transaction Report by Casinos |
| Notice 1374 (Rev. January 2008) 32 KB |
| Imported Heavy Vehicle Notice |
| Notice 1375 (Rev. December 2007) 58 KB |
| Notice - Filing Form 8868 Correctly |
| Notice 1376 (Rev. January 2008) 25 KB |
| Error in Publication 15 (Circular E), Employer's Tax Guide |
| Notice 1377 (Rev. February 2008) 46 KB |
| Economic Stimulus Payment Notice |
| Notice 1382 (Rev. September 2009) 41 KB |
| Changes for Form 1023: Mailing address, Parts IX, X and XI |
| Notice 1392 (December 2009) 46 KB |
| Supplemental Form W-4 Instructions for Nonresident Aliens |
| Notice 1397 (Rev. December 2009) 46 KB |
| Supplemental Form W-4 Instructions for Nonresident Aliens |
