Miscellaneous Forms
20 articles across 1 subsection
Explanations
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Articles in Miscellaneous Forms
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.
Form 8854 - Initial and Annual Expatriation Statement
IRS Form 8854 must be filed by individuals who have expatriated from the United States and are required to report their expatriation and certify compliance with all federal tax obligations for the five tax years preceding the year of expatriation.
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 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.
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 8594 - Asset Acquisition Statement Under Section 1060
When a business is sold, both the seller and the buyer are generally required to complete Form 8594, Asset Acquisition Statement Under Section 1060, and attach it to their respective tax returns in the year of transfer.
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 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.
Form 4810 - Request for Prompt Assessment Under Internal Revenue Code Section 6501(d)
Form 4810 is not electronically filed with the tax return.
Form 8275-R - Disclosure Statement
IRS Form 8275-R is used by taxpayers and tax return preparers to disclose positions taken on a tax return that are contrary to Treasury regulations.
Form 8275 - Disclosure Statement
Form 8275 is used by taxpayers and tax return preparers to disclose items or positions, except those taken contrary to a regulation, that are not otherwise adequately disclosed on a tax return to avoid certain penalties.
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.
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 9465 - Installment Agreement Request
An installment agreement allows the taxpayer to break down their tax debt into manageable payments.
Form 8958 - Allocation of Tax Amounts Between Certain Individuals in Community Property States
In Tax Processors Plus Online, Form 8958 can only be included in a tax return with a filing status of Married Filing Separately.
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 overpayment (refund) is being, or is expected to be, applied against a legally enforceable past obligation of the other spouse.
Automatic Extension Application - Form 4868
Form 4868, Automatic Extension Application, is used to extend the time to file an individual tax return.
Form 8948 - Preparer Explanation for Not filing Electronically
In general, a tax return preparer or tax preparation firm must electronically file tax returns for individuals, estates, and trusts if they reasonably expect to prepare and file more than 11 returns in a calendar year.