The resources on this page are intended for informed investors and real estate professionals such as
underwriters, bankers and accountants. The contents of this page do not constitute financial or tax advice.
For the most accurate tax and financial guidance, please consult a qualified professional. |
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| Partnerships: 1065 Forms & Schedules |
| Form No. |
Title (Click to download |  Most Downloaded Items) |
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1065 Form
(Partnerships) |
U.S. Return of Partnership Income
Used to report the income, gains, losses, deductions, credits, etc., from the operation of a partnership. A partnership does not pay tax on its income but “passes through” any profits or losses to its partners. Partnersmust include partnership items on their tax returns. |
Instructions |
1065 Form
Schedule B1 |
Information on Partners Owning 50% or More of the Partnership
Used to provide the information applicable to certain entities, individuals, and estates that own,
directly or indirectly, an interest of 50% or more in the profit,
loss, or capital of the partnership. |
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1065 Form
Schedule C |
Additional Information for Schedule M-3 Filers
(See Schedule M3 Below) |
Instructions |
1065 Form
Schedule D |
Capital Gains and Losses | Used to report sales and exchanges of capital assets, capital gains distributions, and non-business bad debt |
Instructions |
| Schedule D1 |
Continuation Sheet for Schedule D |
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1065 Form
Schedule K1 |
Partner’s Share of Income, Deductions, Credits, etc. | The partnership uses Schedule K-1 to report filers share of the partnership’s income, deductions, credits, etc. |
Instructions |
1065 Form
Schedule M3 |
Net Income (Loss) Reconciliation for Certain Partnerships |
Instructions |
1065-B
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U.S. Return of Income for Electing Large Partnerships |
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| C-Corporations and S-Corporations: 1120 Froms & Universal Schedules |
| Form No. |
Title (Click to download | Most Downloaded Items) |
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| 1120 |
U.S. Corporation Income Tax Return
For reporting the income, gains, losses, deductions, credits, and to figure the income tax liability of a corporation. |
Instructions |
| 1120-W |
Estimated Tax for Corporations |
Instructions |
| 1120-S |
U.S. Income Tax Return for an S Corporation
Corporations that elect to be S corporations use Form 1120-S to report income, deductions, gains, losses, etc. |
Instructions |
| 1120-S Schedule K1 |
Shareholder’s Share of Income, Deductions, Credits, etc.
Schedule K-1 of Form 1120S is used to report each shareholder's pro-rated share of net income or loss from an S-Corporation, along with various separately stated income and deduction items. Schedule K-1 can also be used to summarize a shareholder's beginning and ending stock basis for the year. |
Instructions |
1120
Schedule N
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Foreign Operations of US Corporations |
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| 4562 Form |
Depreciation and Amortization
Used to claim a deduction for depreciation or amortization, to make the section 179 election to expense certain property, and to provide information on the business/investment use of cars and other listed property. |
Instructions |
| 926 Form |
Return by a U.S. Transferor of Property to a Foreign Corporation |
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| 966 Form |
Corporate Dissolution or Liquidation
Report the adoption of a resolution or plan to dissolve the corporation or liquidate any of its stock. |
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| 1122 Form |
Authorization and Consent of Subsidiary Corporation
To Be Included in a Consolidated Income Tax Return
For the first year a subsidiary corporation is being included in a consolidated return, this form is attached to the parent's consolidated return. Separate 1122 Forms are used for each additional subsidiary being included in the consolidated return. |
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| 1138 Form |
Extension of Time for Payment of Taxes by a Corporation
Expecting a Net Operating Loss Carryback
For a corporation expecting a net operating loss for the current year Form 1138 is used to to request an extension of time for payment of tax for the immediately preceding tax year. |
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| 3520 Form |
Annual Return To Report Transactions With Foreign Trusts
and Receipt of Certain Foreign Gifts | Used to report a distribution received from a foreign trust; or, if the corporation was the grantor of, transferor of, or transferor to, a foreign trust that existed during the tax year. See Question 5 of Schedule N (Form 1120). |
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| 3520-A Form |
Annual Information Return of Foreign
Trust With a U.S. Owner
For reporting information about the foreign trust, its U.S. beneficiaries, and any U.S. person who is treated as an owner of any portion of the foreign trust.
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| 4797 Form |
Sale of Business Property
For reporting disposition of property and non-capital assets. |
Instructions |
| 6252 Form |
Installment Sale Income
Filed if seller recieves one or more payments for assets beyond the tax year in which they were sold. |
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| 8281 Form |
Information Return for Publicly Offered Original Issue Discount Instruments |
Report the issuance of public offerings of debt instruments (obligations). |
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| 8300 Form |
Report of Cash Payments Over $10,000 Received in a Trade or Business |
Report the receipt of more than $10,000 in cash or foreign currency in one transaction or a series of related transactions. |
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| 8594 Form |
Asset Acquisition Statement
To report a sale of assets that make up a trade or business. If goodwill or going concern value attaches, or could attach, to such assets and if the buyer's basis is determined only by the amount paid for the assets. Both the seller and buyer must use this form. |
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| 8806 Form |
Information Return for Acquisition of Control or Substantial Change in Capital Structure
Report an acquisition of control or a substantial change in the capital structure of a domestic corporation. |
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| 8825 Form |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation |
Partnerships and S corporations use Form 8825 to report income and deductible expenses from rental real estate activities, including net income (loss) from rental real estate activities that flow through from partnerships, estates, or trusts. |
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| 8842 Form |
Election To Use Different Annualization Periods for Corporate Estimated Tax | Elect one of the annualization periods in section 6655(e)(2) for figuring estimated tax payments under the annualized income installment method. |
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| 8858 Form |
Information Return of U.S. Persons With Respect To Foreign Disregarded Entities
This form is required if the corporation directly or indirectly owns a foreign disregarded entity. See Question 1 of Schedule N (Form 1120). |
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| 8865 Form |
Return of U.S. Persons With Respect to Certain Foreign Partnerships | Report an interest in a foreign partnership |
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| 8873 Form |
Extraterritorial Income Exclusion | To figure the amount of extraterritorial income excluded from gross income for the tax year. |
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| 8876 Form |
Excise Tax on Structured Settlement Factoring Transactions
Report and pay the 40% excise tax imposed under section 5891. |
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| 8883 Form |
Asset Allocation Statement | Report information about transactions involving the deemed sale of corporate assets under section 338. |
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| 8886 Form |
Reportable Transaction Disclosure Statement
Used to disclose information for each reportable transaction in which the corporation participated. Form 8886 is attached to the corporation's income tax return for each tax year in which it participated in a reportable transaction. The corporation may have to pay a penalty if it is required to file Form 8886 and does not do so. |
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| REITS: Real Estate Investment Trust Specfic Forms |
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| Form No. |
Title (Click to download | Most Downloaded Items) |
Help |
| 1120-REIT |
U.S. Income Tax Return for Real Estate Investment Trusts
Form for U.S. Income Tax Return for Real Estate Investment Trusts to report the income, gains, losses, deductions, credits, certain penalties, and to figure the income tax liability of a REIT. |
Instructions |
1120-REIT
2438 Form
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Undistributed Capital Gains Tax Return (REIT) |
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1120-REIT
2439 Form
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Notice to Shareholder of Undistributed Long-Term Capital Gains (REIT) |
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1120-REIT
8612 Form
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Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts |
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| Individual Income Forms, Schedules and Guides (1040's) |
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| Form No. |
Title (Click to download | Most Downloaded Items) |
Help |
| 1040 |
Personal Income Tax Form |
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| Schedule A |
Itemized Deductions |
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| Schedule B |
Interest and Ordinary Dividends |
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| Schedule C |
Profit or Loss From Business |
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| Schedule D |
Capital Gains and Losses |
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| Schedule E |
Supplemental Income and Loss (From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.) |
Instructions |
| Schedule EIC |
Earned Income Credit |
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| Schedule F |
Profit or Loss From Farming |
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| Schedule H |
Household Employment Taxes (For Social Security, Medicare,
Withheld
Income, and Federal Unemployment (FUTA) Taxes) |
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| Schedule J |
Income Averaging for Farmers and Fishermen |
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| Schedule L |
Standard Deduction for Certain Filers |
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| Schedule M |
Making Work Pay Credit |
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| Schedule R |
Credit for the Elderly or the Disabled |
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| Schedule SE |
Self-Employment Tax |
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| 1099 Form |
Miscellaneous Income |
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| 4562 Form |
Depreciation and Amortization |
Instructions |
| 4868 Form |
Application for Automatic Extension of Time To File U.S. Individual
Income Tax Return |
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| 8863 Form |
Education Credits (American Opportunity and Lifetime Learning Credits) |
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| 8917 Form |
Tuition and Fees Deduction |
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| 8949 Form |
Sales and Other Dispositions of Capital Assets |
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| 941 Form |
Employer’s QUARTERLY Federal Tax Return |
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| W2 Form |
Wage and Tax Statement |
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| W4 Form |
Employee's Withholding Allowance Certificate |
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| W9 Form |
Request for Taxpayer Identification Number and Certification |
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| 1040 Tax Table |
Tax Table & Computation Sheet |
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| Federal Employment Tax Related Forms |
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| Form |
Notes (Click to download |  Most Downloaded Items) |
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| IRS Website |
Employment Tax and Payroll Topics |
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| IRS Website |
Employment Tax Forms |
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| IRS Website |
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| 941 Form |
Employer’s QUARTERLY Federal Tax Return |
Instructions |
| 943 Form |
Employer’s Annual Federal Tax Return for Agricultural Employees |
Instructions |
| 940 Form |
Employer's Annual Federal Unemployment (FUTA) Tax Return |
Instructions |
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| IRS Taxation Guides |
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| Publication 15 (2012), (Circular E), Employer's Tax Guide |
| Publication 15-A (2011), Employer's Supplemental Tax Guide |
| Employer's Tax Guide to Fringe Benefits |
| Publication 51 (2011), (Circular A), Agricultural Employer's Tax Guide |
| Publication 225 (2011), Farmer's Tax Guide |
| Publication 334 (2011), Tax Guide for Small Business |
| Publication 463 (2010), Travel, Entertainment, Gift, and Car Expenses |
| Publication 509 (2012), Tax Calendars |
| Publication 510 (07/2011), Excise Taxes |
| Publication 514 (2010), Foreign Tax Credit for Individuals |
| Publication 521 (2011), Moving Expenses |
| Publication 523 (2011), Selling Your Home |
| Publication 525 (2011), Taxable and Nontaxable Income |
| Publication 526 (2010), Charitable Contributions |
| Publication 527 (2011), Residential Rental Property |
| Publication 529 (2011), Miscellaneous Deductions |
| Publication 530 (2011), Tax Information for Homeowners |
| Publication 534 (11/1995), Depreciating Property Placed in Service Before 1987 |
| Publication 535 (2010), Business Expenses |
| Publication 536 (2010), Net Operating Losses (NOLs) for Individuals, Estates, and Trusts |
| Publication 537 (2010), Installment Sales |
| Publication 538 (3/2008), Accounting Periods and Methods |
| Publication 541 (12/2010), Partnerships |
| Publication 542 (2/2006), Corporations |
| Publication 544 (2010), Sales and Other Dispositions of Assets |
| Publication 547 (2011), Casualties, Disasters, and Thefts |
| Publication 550 (2011), Investment Income and Expenses |
| Publication 551 (07/2011), Basis of Assets |
| Publication 555 (12/2010), Community Property |
| Publication 556 (5/2008), Examination of Returns, Appeal Rights, and Claims for Refund |
| Publication 559 (2010), Survivors, Executors, and Administrators |
| Publication 560 (2010), Retirement Plans for Small Business |
| Publication 561 (4/2007), Determining the Value of Donated Property |
| Publication 570 (2010), Tax Guide for Individuals With Income From U.S. Possessions |
| Publication 571 (12/2011), Tax-Sheltered Annuity Plans (403(b) Plans) |
| Publication 575 (2011), Pension and Annuity Income |
| Publication 583 (1/2007), Starting a Business and Keeping Records |
| Publication 584 (12/2010), Casualty, Disaster, and Theft Loss Workbook |
| Publication 584-B pdf Publication 584-B (12/2011), Business Casualty, Disaster, and Theft Loss Workbook |
| Publication 587 (2010), Business Use of Your Home |
| Publication 595 (2/2006), Capital Construction Fund for Commercial Fishermen |
| Publication 596 (2010), Earned Income Credit (EIC) |
| Publication 597 (09/2011), Information on the United States—Canada Income Tax Treaty |
| Publication 598 (03/2010), Tax on Unrelated Business Income of Exempt Organizations |
| Publication 600 (2006), State and Local General Sales Taxes |
| Publication 850 (EN/SP) (05/2011), English-Spanish Glossary of Tax Words and Phrases |
| Publication 901 (04/2011), U.S. Tax Treaties |
| Publication 908 (03/2009), Bankruptcy Tax Guide |
| Publication 925 (2010), Passive Activity and At-Risk Rules |
| Publication 926 (2012), Household Employer's Tax Guide |
| Publication 936 (2011), Home Mortgage Interest Deduction |
| Publication 938 (11/2011), Real Estate Mortgage Investment Conduits (REMICs) Reporting Information |
| Publication 939 (04/2003), General Rule for Pensions and Annuities |
| Publication 946 (2010), How To Depreciate Property |
| Publication 947 (04/2009), Practice Before the IRS and Power of Attorney |
| Publication 950 (10/2011), Introduction to Estate and Gift Taxes |
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