Miscellaneous Forms Menu

Form 4547, Trump Account Election(s)

Form 4547 is used to make the election to establish an initial Trump account for the exclusive benefit of a child who is eligible for a Trump account.

How to Amend Form 1040 to Form 1040-NR

If a taxpayer filed Form 1040 but should have filed Form 1040-NR, you'll need to submit an amended Form 1040-NR.

Why don't I see the spouse in the MFJ vs. MFS Comparison?

When working on an individual tax return in Tax Processors Plus Desktop, the MFJ vs.

2020 and prior: Form 965 - Deferred Foreign Income

Form 965 is filed by partners, shareholders, and beneficiaries of a pass-through entity that is a U.S. shareholder of a DFIC that received Section 965(a) income.

Miscellaneous Forms Menu

Form 1310 - Claiming Refund Due a Deceased Taxpayer

IRS Form 1310 is used to claim the refund on behalf of a deceased taxpayer.

Form 8379 - Injured Spouse Allocation

An injured spouse is a taxpayer who files a joint return and all or part of the portion of the joint over-payment (refund) is being, or is expected to be, applied against a legally enforceable past obligation of the other spouse.

MFJ vs MFS Comparison

If you are filing a return for a married couple, you have two options for the Federal filing status: Married Filing Jointly or Married Filing Separately.

Form 1045 - Application for Tentative Refund

If the taxpayer is carrying back an NOL, they can use either Form 1045 or file an amended return for each prior year.

Tax Return Notes and Statements

You can include with a tax return preparer notes, regulatory explanations, and election statements.

Form 9465 - Installment Agreement Request

An installment agreement allows the taxpayer to break down their tax debt into manageable payments.

Form 2848 - Power of Attorney

Form 2848 Power of Attorney is used to designate an individual to represent the taxpayer before the IRS and to allow the representative to perform all tax acts that the taxpayer would normally take care of.

Form 8862 - Information To Claim Certain Credits After Disallowance

Form 8958 - Allocation of Tax Amounts Between Certain Individuals in Community Property States

Community property laws apply to married individuals or registered domestic partners living in community property states who file separate federal tax returns.

Form 8833 Treaty-Based Return Position Disclosure

A taxpayer files Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) to explain to the IRS that a treaty of the United States overrules or modifies a provision of the IRC, which may reduce the tax on their tax return.

Form 8594 - Asset Acquisition Statement Under Section 1060

Going concern value is the additional value that attaches to property because the property is an integral part of an ongoing business activity.

Form 8275-R - Disclosure Statement

Form 8275-R is filed to avoid the portions of the accuracy-related penalty due to disregard of regulations or to a substantial understatement of income tax for non-tax shelter items if the return position has a reasonable basis.

Form 8275 - Disclosure Statement

Form 8275 is filed to avoid the portions of the accuracy-related penalty due to disregard of rules or to a substantial understatement of income tax for non-tax shelter items if the return position has a reasonable basis.

Form 8082 - Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)

Form 8082 is used to notify the IRS that the taxpayer is treating an item from a pass-through entity inconsistently with how the entity reported it to the IRS.

Form 4810 - Request for Prompt Assessment Under Internal Revenue Code Section 6501(d)

Form 4810 is not electronically filed with the tax return.

Form 8821 - Tax Information Authorization

Form 8821 is used to designate an individual, corporation, firm, organization, or partnership to receive sensitive and confidential tax information on a taxpayer for the years or periods that they may specify.

Form 8938, Statement of Specified Foreign Financial Assets

The Foreign Account Tax Compliance Act (FATCA) passed in 2010 placed stricter requirements on taxpayers to report foreign assets beginning with the 2011 tax year.

Identity Protection PIN

IRS Notice CP01A is sent to a taxpayer who has registered to receive an Identity Protection PIN.

Form 8857 - Request for Innocent Spouse Relief

When a joint tax return is filed, both the taxpayer and the spouse become both jointly and individually liable for any tax, interest, or penalties due on the return.

Form 965-A, Individual Report of Net 965 Tax Liability

Thus, this form is intended to be a cumulative report of a taxpayer’s net 965 tax liabilities through payment in full.