| Instructions for Forms |
| |
| HTML Instructions for Form CT-1 |
PDF(41K) |
(Rev. 2002) |
| Employer's Annual Railroad Retirement Tax Return |
| HTML Instructions for Forms W-2 & W-3 |
|
(Rev. 2002) |
| Wage and Tax Statement and Transmittal of Wage and Tax Statements |
| HTML Instructions for Forms W-2c & W-3c |
|
(Rev. 0199) |
| Transmittal of Corrected Income and Tax Statements |
| HTML Instructions for Forms W-2G & 5754 |
|
(Rev. 2002) |
| Instructions for Forms 1099-A, 1099-B, 1099-C, 1099-DIV, 1099-G, 1099-INT, 1099-LTC, 1099-MISC, 1099-MSA, 1099-OID, 1099-PATR, 1099-R, 1099-S, 5498-MSA, and 5754) |
| HTML Instructions for Forms W-2G & 5754 |
|
(Rev. 2003) |
| Instructions for Forms 1099-A, 1099-B, 1099-C, 1099-DIV, 1099-G, 1099-INT, 1099-LTC, 1099-MISC, 1099-MSA, 1099-OID, 1099-PATR, 1099-R, 1099-S, 5498-MSA, and 5754) |
| HTML Instructions for Form W-3c PR |
|
(Rev. 1999) |
| Transmisi� on de Comprobantes de Retenci� on Corregidos Transmittal of Corrected Wage and Tax Statements |
| HTML Instrucciones para la Forma W-3PR |
|
(Rev. 2002) |
| Informe de Comprobantes de Retencion Transmittal of Withholding Statements |
| HTML Instructions for Form SS-4 |
PDF(44K) |
(Rev. 1201) |
| Application for Employer Identification Number |
| HTML Instrucciones para la Forma SS-4PR |
PDF(50K) |
(Rev. 1201) |
| Solicitud de N� umero de Identificaci� on Patronal (EIN) |
| HTML Instructions for Form W-8BEN |
PDF(30K) |
(Rev. 1200) |
| Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding |
| HTML Instructions for Form W-8ECI |
PDF(22K) |
(Rev. 1200) |
| 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(30K) |
(Rev. 1200) |
| Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding |
| HTML Instructions for Form W-8IMY |
PDF(32K) |
(Rev. 1200) |
| 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(20K) |
(Rev. 0102) |
| Request for Taxpayer Identification Number and Certification |
| HTML Instructions for Form 706 |
PDF(203K) |
(Rev. 0802) |
| United States Estate (and Generation-Skipping Transfer) Tax Return |
| HTML Instructions for Form 706-A |
PDF(34K) |
(Rev. 0899) |
| United States Additional Estate Tax Return |
| HTML Instructions for Form 706-D |
PDF(36K) |
(Rev. 1000) |
| United States Additional Estate Tax Return Under Code Section 2057 |
| HTML Instructions for Form 706-GS(D) |
PDF(35K) |
(Rev. 0699) |
| Generation-Skipping Transfer Tax Return for Distributions |
| HTML Instructions for Form 706-GS(D-1) |
PDF(46K) |
(Rev. 0699) |
| Notification of Distribution From a Generation-Skipping Trust |
| HTML Instructions for Form 706-GS(T) |
PDF(55K) |
(Rev. 0799) |
| Generation Skipping Transfer Tax Return for Terminations |
| HTML Instructions for Form 706-NA |
PDF(31K) |
(Rev. 0999) |
| United States Estate (and Generation-Skipping Transfer) Tax Return |
| HTML Instructions for Form 706-QDT |
PDF(35K) |
(Rev. 0400) |
| United States Estate Tax Return for Qualified Domestic Trusts |
| HTML Instructions for Form 709 |
PDF(78K) |
(Rev. 2002) |
| United States Gift (and Generation-Skipping Transfer) Tax Return |
| HTML Instructions for Form 720 |
PDF(68K) |
(Rev. 1002) |
| Quarterly Federal Excise Tax Return |
| HTML Instructions for Forms 720-TO & 720-CS |
PDF(79K) |
(Rev. 0301) |
| Terminal Operator Report |
| HTML Instructions for Form 843 |
PDF(26K) |
(Rev. 1102) |
| Claim for Refund and Request for Abatement |
| HTML Instructions for Form 926 |
PDF(23K) |
(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. 2002) |
| Employer's Annual Federal Unemployment (FUTA) Tax Return |
| HTML Instructions for Form 940-EZ |
PDF(51K) |
(Rev. 2002) |
| Employer's Annual Federal Unemployment (FUTA) Tax Return |
| HTML Instrucciones para la Forma 940-PR |
PDF(74K) |
(Rev. 2002) |
| Planilla Para La Declaracion Anual Del Patrono La Contribcion Federal Para El Desempleo (FUTA) |
| HTML Instructions for Form 941 |
PDF(37K) |
(Rev. 0102) |
| Employer's Quarterly Federal Tax Return |
| HTML Instructions for Form 943 |
PDF(37K) |
(Rev. 2002) |
| Employer's Annual Tax Return for Agricultural Employees |
| HTML Instrucciones para la Forma 943-PR |
PDF(47K) |
(Rev. 2002) |
| Planilla para la Declaraci� on Anual de la Contribuci� on del Patrono de Empleados Agr�icolas |
| HTML Instructions for Form 945 |
PDF(36K) |
(Rev. 2002) |
| Annual Return of Withheld Federal Income Tax |
| HTML Instructions for Form 990 & Form 990-EZ |
|
(Rev. 2002) |
| Return of Organization Exempt From Income Tax and Short Form Return of Organization Exempt From 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 |
|
(Rev. 2002) |
| Farmers' Cooperative Association Income Tax Return |
| HTML Instructions for Form 990-PF |
PDF(195K) |
(Rev. 2002) |
| Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation |
| HTML Instructions for Schedule A (Form 990 or 990-EZ) |
|
(Rev. 2002) |
| Organization Exempt Under Section 501(c)(3) |
| HTML Instructions for Form 1028 |
PDF(17K) |
(Rev. 1099) |
| Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code |
| HTML Instructions for Form 1040-C |
|
(Rev. 2003) |
| U.S. Departing Alien Income Tax Return |
| HTML Instructions for Form 1040-C |
|
(Rev. 2002) |
| U.S. Departing Alien Income Tax Return |
| HTML Instructions for Form 1040NR |
PDF(248K) |
(Rev. 2002) |
| U.S. Nonresident Alien Income Tax Return |
| HTML Instructions for Form 1040NR-EZ |
|
(Rev. 2002) |
| U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents |
| HTML Instrucciones para la Forma 1040-PR |
PDF(69K) |
(Rev. 2002) |
| Contribuciones Sobre El Empleo De Empleados Domesticos |
| HTML Instructions for Form 1040-SS |
PDF(57K) |
(Rev. 2002) |
| Special Instructions for Filing Form 1040 SS for Persons Self-Employed in the Northern Mariana Island |
| HTML Instructions for Form 1040X |
PDF(46K) |
(Rev. 1102) |
| Amended U.S. Individual Income Tax Return |
| HTML Instructions for Form 1041 & Schedules A, B, D, G, I, J, & K-1 |
PDF(259K) |
(Rev. 2002) |
| U.S. Income Tax Return for Estates and Trusts |
| HTML Instructions for Form 1042-S |
|
(Rev. 2003) |
| Foreign Person's U.S. Source Income Subject to Withholding |
| HTML Instructions for Form 1042-S |
|
(Rev. 2002) |
| Foreign Person's U.S. Source Income Subject to Withholding |
| HTML Instructions for Form 1045 |
PDF(69K) |
(Rev. 2002) |
| Application for Tentative Refund |
| HTML Instructions for Form 1065 |
PDF(228K) |
(Rev. 2002) |
| U.S. Partnership Return of Income |
| HTML Instructions for Form 1065-B |
|
(Rev. 2002) |
| U.S. Return of Income for Electing Large Partnerships |
| HTML Instructions for Form 1066 |
PDF(57K) |
(Rev. 2002) |
| U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return |
| HTML Instructions for Form 1098 |
|
(Rev. 2003) |
| Mortgage Interest Statement |
| HTML Instructions for Forms 1098-E & 1098-T |
|
(Rev. 2002) |
| Mortgage Interest Statement |
| HTML Instructions for Form 1098 |
|
(Rev. 2002) |
| Mortgage Interest Statement |
| HTML Instructions for Forms 1099-A & 1099-C |
|
(Rev. 2003) |
| Acquisition or Abandonment of Secured Property |
| HTML Instructions for Forms 1099-A & 1099-C |
|
(Rev. 2002) |
| Acquisition or Abandonment of Secured Property Proceeds from Broker and Barter Exchange Transactions |
| HTML Instructions for Form 1099-B |
|
(Rev. 2003) |
| Proceeds from Broker and Barter Exchange Transactions |
| HTML Instructions for Form 1099-B |
|
(Rev. 2002) |
| Proceeds from Broker and Barter Exchange Transactions |
| HTML Instructions for Form 1099-DIV |
|
(Rev. 2002) |
| Dividends and Distributions |
| HTML Instructions for Form 1099-DIV |
|
(Rev. 2002) |
| Dividends and Distributions |
| HTML Instructions for Form 1099-DIV |
|
(Rev. 2003) |
| Dividends and Distributions |
| HTML Instructions for Form 1099-G |
|
(Rev. 2002) |
| Certain Government Payments |
| HTML Instructions for Form 1099-G |
|
(Rev. 2003) |
| Certain Government Payments |
| HTML Instructions for Forms 1099-INT & 1099-OID |
|
(Rev. 2003) |
| Interest Income |
| HTML Instructions for Forms 1099-INT & 1099-OID |
|
(Rev. 2002) |
| Interest Income |
| HTML Instructions for Form 1099-LTC |
|
(Rev. 2002) |
| Long Term Care and Accelerated Death Benefits |
| HTML Instructions for Form 1099-MISC |
|
(Rev. 2002) |
| Miscellaneous Income |
| HTML Instructions for Form 1099-MISC |
|
(Rev. 2003) |
| Miscellaneous Income |
| HTML Instructions for Forms 1099-MSA & 5498-MSA |
|
(Rev. 2003) |
| Distributions From an Archer MSA or Medicare+Choice MSA |
| HTML Instructions for Forms 1099-MSA & 5498-MSA |
|
(Rev. 2002) |
| Distributions From an Archer MSA or Medicare+Choice MSA |
| HTML Instructions for Form 1099-PATR |
|
(Rev. 2003) |
| Taxable Distributions Received From Cooperatives |
| HTML Instructions for Form 1099-PATR |
|
(Rev. 2002) |
| Taxable Distributions Received From Cooperatives |
| HTML Instructions for Form 1099-Q |
|
(Rev. 2002) |
| Qualified Tuition Program Payments (Under Section 529) |
| HTML Instructions for Forms 1099-R & 5498 |
|
(Rev. 2003) |
| Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. |
| HTML Instructions for Forms 1099-R & 5498 |
|
(Rev. 2002) |
| Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. |
| HTML Instructions for Form 1099-S |
|
(Rev. 2002) |
| Proceeds from Real Estate Transactions |
| HTML Instructions for Form 1099-S |
|
(Rev. 2003) |
| Proceeds from Real Estate Transactions |
| HTML General Instructions for Forms 1099, 1098, 5498, & W-2G |
|
(Rev. 2002) |
| General Instructions for Forms 1099, 1098, 5498, and W-2G |
| HTML Instructions for Form 1118 |
PDF(100K) |
(Rev. 0202) |
| Foreign Tax Credit - Corporations |
| HTML Instructions for Forms 1120 & 1120-A |
|
(Rev. 2002) |
| U.S. Corporation Income Tax Return U.S. Corporation Short-Form Income Tax Return |
| HTML Instructions for Form 1120-F |
PDF(187K) |
(Rev. 2002) |
| U.S. Income Tax Return of a Foreign Corporation |
| HTML Instructions for Form 1120-L |
|
(Rev. 2002) |
| U.S. Life Insurance Company Income Tax Return |
| HTML Instructions for Form 1120-ND |
PDF(42K) |
(Rev. 1201) |
| Return for Nuclear Decommissioning Funds and Certain Related Persons |
| HTML Instructions for Form 1120-PC |
PDF(125K) |
(Rev. 2002) |
| U.S. Property and Casualty Insurance Company Income Tax Return |
| HTML Instructions for Schedule PH (Form 1120) |
|
(Rev. 2002) |
| U.S. Personal Holding Company (PHC) Tax |
| HTML Instructions for Form 1120-REIT |
|
(Rev. 2002) |
| U.S. Income Tax Return for Real Estate Investment Trusts |
| HTML Instructions for Form 1120-RIC |
PDF(96K) |
(Rev. 2002) |
| U.S. Income Tax Return for Regulated Investment Companies |
| HTML Instructions for Form 1120-SF |
PDF(40K) |
(Rev. 1201) |
| U.S. Income Tax Return for Settlement Funds (Under Section 468B) |
| HTML Instructions for Form 1128 |
PDF(47K) |
(Rev. 0400) |
| 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(61K) |
(Rev. 2002) |
| Employee Business Expenses |
| HTML Instructions for Form 2210 |
PDF(44K) |
(Rev. 2002) |
| Underpayment of Estimated Tax by Individuals, Estates, and Trusts |
| HTML Instructions for Form 2290 |
|
(Rev. 0702) |
| Heavy Highway Vehicle Use Tax Return |
| HTML Instructions for Form 2555-EZ |
PDF(30K) |
(Rev. 2002) |
| Foreign Earned Income Exclusion |
| HTML Instructions for Form 2848 |
PDF(24K) |
(Rev. 0102) |
| Power of Attorney and Declaration of Representative |
| HTML Instructions for Form 3115 |
PDF(55K) |
(Rev. 0599) |
| Application for Change in Accounting Method |
| HTML Instructions for Form 3520 |
PDF(64K) |
(Rev. 2002) |
| Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts |
| HTML Instructions for Form 3520-A |
PDF(40K) |
(Rev. 2002) |
| Annual Information Return of Foreign Trust With a U.S. Owner |
| HTML Instructions for Form 4562 |
PDF(97K) |
(Rev. 2002) |
| Depreciation and Amortization |
| HTML Instructions for Form 4626 |
PDF(82K) |
(Rev. 0402) |
| Alternative Minimum Tax - Corporations |
| HTML Instructions for Form 4684 |
PDF(35K) |
(Rev. 2002) |
| Casualties and Thefts |
| HTML Instructions for Form 4720 |
PDF(66K) |
(Rev. 2002) |
| Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the Internal Revenue Code |
| HTML Instructions for Form 4797 |
PDF(57K) |
(Rev. 2002) |
| Sales of Business Property |
| HTML Instructions for Form 5300 |
PDF(47K) |
(Rev. 0901) |
| Application for Determination for Employee Benefit Plan (Info Copy Only) |
| HTML Instructions for Schedule Q (Form 5300) |
|
(Rev. 0801) |
| Elective Determination Requests |
| HTML Instructions for Form 5303 |
PDF(41K) |
(Rev. 0798) |
| Application for Determination for Collectively Bargained plan |
| HTML Instructions for Form 5307 |
PDF(35K) |
(Rev. 0901) |
| Application for Determination for Adopters of Master or Prototype, Regional Prototype or Volume Submitter Plans |
| HTML Instructions for Form 5310 |
PDF(53K) |
(Rev. 1102) |
| Application for Determination Upon Termination |
| HTML Instructions for Form 5310-A |
PDF(39K) |
(Rev. 0697) |
| 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. 2002) |
| Additional Taxes Attributable to Qualified Retirement Plans (Including IRAs), Annuities, and Modified Endowment Contracts |
| HTML Instructions for Form 5330 |
PDF(61K) |
(Rev. 1102) |
| Return of Excise Taxes Related to Employee Benefit Plans |
| HTML Instructions for Form 5471 |
PDF(128K) |
(Rev. 0501) |
| Information Return of U.S. Persons With Respect To Certain Foreign Corporations |
| HTML Instructions for Form 5498-ESA |
|
(Rev. 2003) |
| Coverdell ESA Contribution Instructions |
| HTML Instructions for Form 5500 |
PDF(344K) |
(Rev. 2002) |
| Annual Return/Report of Employee Benefit Plan (Info Copy Only) |
| HTML Instructions for Form 5500-EZ |
PDF(72K) |
(Rev. 2002) |
| Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan |
| HTML Instructions for Schedule B (Form 5500) |
PDF(57K) |
(Rev. 2002) |
| Annual Return/Report of Employee Benefit Plan |
| HTML Instructions for Form 5713 |
PDF(47K) |
(Rev. 1101) |
| International Boycott Report |
| HTML Instructions for Form 5735 |
PDF(32K) |
(Rev. 1000) |
| Possessions Corporation Tax Credit Allowed Under Section 936 |
| HTML Instructions for Form 6198 |
PDF(63K) |
(Rev. 2002) |
| At-Risk Limitations |
| HTML Instructions for Form 6251 |
PDF(61K) |
(Rev. 2002) |
| Alternative Minimum Tax - Individuals |
| HTML Instructions for Form 6406 |
PDF(30K) |
(Rev. 0901) |
| Short Form Application for Determination for Amendment of Employee Benefit Plan |
| HTML Instructions for Form 6765 |
PDF(27K) |
(Rev. 2002) |
| Credit for Increasing Research Activities |
| HTML Instructions for Form 8023 |
PDF(27K) |
(Rev. 0997) |
| Corporate Qualified Stock Purchase Elections |
| HTML Instructions for Form 8027 |
PDF(34K) |
(Rev. 2002) |
| Employer's Annual Information Return of Tip Income and Allocated Tips |
| HTML Instructions for Form 8038 |
PDF(28K) |
(Rev. 0102) |
| Information Return for Tax-Exempt Private Activity Bond Issues |
| HTML Instructions for Form 8038-G |
PDF(27K) |
(Rev. 1100) |
| Information Return for Tax-Exempt Governmental Obligations |
| HTML Instructions for Form 8038-T |
PDF(33K) |
(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(35K) |
(Rev. 1201) |
| Entity Classification Election |
| HTML Instructions for Form 8264 |
PDF(54K) |
(Rev. 0901) |
| Application for Registration of a Tax Shelter |
| HTML Instructions for Form 8275 |
PDF(19K) |
(Rev. 0501) |
| Disclosure Statement |
| HTML Instructions for Form 8275-R |
PDF(15K) |
(Rev. 0202) |
| Regulation Disclosure Statement |
| HTML Instructions for Form 8283 |
PDF(37K) |
(Rev. 1098) |
| Noncash Charitable Contributions |
| HTML Instructions for Form 8390 |
|
(Rev. 2000) |
| Information Return For Determination of Life Insurance Company Earnings Rate Under Section 812 |
| HTML Instructions for Form 8582 |
PDF(77K) |
(Rev. 2002) |
| Passive Activity Loss Limitations |
| HTML Instructions for Form 8582-CR |
|
(Rev. 2002) |
| Passive Activity Credit Limitations |
| HTML Instructions for Form 8594 |
PDF(27K) |
(Rev. 1002) |
| Asset Acquisition Statement Under Section 1060 |
| HTML Instructions for Form 8606 |
PDF(55K) |
(Rev. 2001) |
| Nondeductible IRAs (Contributions, Distributions and Basis) |
| HTML Instructions for Form 8615 |
PDF(25K) |
(Rev. 2002) |
| Tax for Children Under Age 14 With Investment Income of More Than $1,500 |
| HTML Instructions for Form 8621 |
PDF(69K) |
(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 Forms 8804, 8805, & 8813 |
PDF(61K) |
(Rev. 2002) |
| Section 1446 Withholding Tax, Annual Return for Partnership Withholding Tax (Section 1446), Foreign Partner's Information Statement of Section 1446 Withholding Tax |
| HTML Instructions for Form 8810 |
PDF(75K) |
(Rev. 2002) |
| Corporate Passive Activity Loss and Credit Limitations |
| HTML Instructions for Form 8828 |
PDF(37K) |
(Rev. 1198) |
| Recapture of Federal Mortgage Subsidy |
| HTML Instructions for Form 8829 |
PDF(30K) |
(Rev. 2002) |
| Expenses for Business Use of Your Home |
| HTML Instructions for Form 8839 |
PDF(40K) |
(Rev. 2002) |
| Qualified Adoption Expenses |
| HTML Instructions for Form 8850 |
PDF(22K) |
(Rev. 1002) |
| Work Opportunity Credit Pre-Screening Notice and Certification Request |
| HTML Instructions for Form 8853 |
PDF(71K) |
(Rev. 2002) |
| Medical Saving Accounts & Long-Term Care Insurance Contracts |
| HTML Instructions for Form 8854 |
PDF(36K) |
(Rev. 0202) |
| Expatriation Information Statement |
| HTML Instructions for Form 8862 |
PDF(23K) |
(Rev. 1100) |
| Information To Claim Earned Income Credit After Disallowance |
| HTML Instructions for Form 8865 |
PDF(189K) |
(Rev. 2002) |
| Return of U.S. Persons With Respect to Certain Foreign Partnerships |
| HTML Instructions for Form 8866 |
PDF(33K) |
(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. 1102) |
| 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(36K) |
(Rev. 2002) |
| Extraterritorial Income Exclusion |
| HTML Instructions for Form 8883 |
PDF(30K) |
(Rev. 1002) |
| Asset Allocation Statement Under Section 338 |
