| S Corporation |
| Forms and Instructions: |
1120-S |
U.S. Income Tax Return for an S Corporation (pdf)
• Instructions (html | pdf) |
|
2553 |
Election by a Small Business Corporation (Under section 1362 of the Internal Revenue Code) (pdf)
• Instructions (html | pdf) |
|
8453-S |
U.S. S Corporation Income Tax Declaration for an IRS e-file Return (pdf) |
|
8825 |
Rental Real Estate Income and Expenses of a Partnership or an S Corporation (pdf) |
| Publications: |
542 |
Corporations (html | pdf) |
| Sale of Home; Selling Your Home |
| Forms and Instructions: |
Schedule D
(Form 1040) |
Capital Gains and Losses (pdf)
• Instructions (html | pdf) |
|
Schedule D
(Form 1041) |
Capital Gains and Losses (pdf)
• Instructions (html | pdf) |
|
8822 |
Change of Address (pdf) |
| Publications: |
523 |
Selling Your Home (html | pdf) |
|
530 |
Tax Information for First-Time Homeowners (html | pdf) |
| Sales Tax |
| Forms and Instructions: |
Schedule A
(Form 1040) |
Itemized Deductions (pdf)
• Instructions (html | pdf) |
| Publications: |
600 |
State and Local General Sales Taxes ( html |pdf) |
| Savings Incentive Match Plan for Employees; SIMPLE |
| Forms and Instructions: |
5304-SIMPLE |
Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) - Not for Use With a Designated Financial Institution (pdf) |
|
5305-S |
SIMPLE Individual Retirement Trust Account (Under section 408(p) of the Internal Revenue Code) (pdf) |
|
5305-SA |
SIMPLE Individual Retirement Custodial Account (Under section 408(p) of the Internal Revenue Code) (pdf) |
|
5305-SIMPLE |
Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) - for Use With a Designated Financial Institution (pdf) |
|
5306-A |
Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plan) (Under Section 408(k) or (p) of the Internal Revenue Code) (pdf) |
| Publications: |
4334 |
SIMPLE IRA Plans for Small Businesses (pdf) |
| Scholarships and Fellowships |
| Publications: |
970 |
Tax Benefits for Education (html | pdf) |
| Self-Employed; Self-Employment |
| Forms and Instructions: |
Schedule C
(Form 1040) |
Profit or Loss From Business (Sole Proprietorship)(pdf)
• Instructions (html | pdf) |
|
Schedule C-EZ
(Form 1040) |
Net Profit From Business (Sole Proprietorship) (pdf) |
|
Schedule F
(Form 1040) |
Profit or Loss From Farming (pdf)
• Instructions (html | pdf) |
|
Schedule SE
(Form 1040) |
Self-Employment Tax (pdf)
• Instructions (html | pdf) |
|
1040-SS |
U.S. Self-Employment Tax Return (pdf)
• Instructions (html | pdf) |
|
4361 |
Application for Exemption From Self-Employment Tax for Use By Ministers, Members of Religious Orders and Christian Science Practitioners ( pdf) |
| Publications: |
517 |
Social Security and Other Information for Members of the Clergy & Religious Workers (html | pdf) |
|
1518 |
The IRS Tax Calendar for Small Businesses & Self-Employed (pdf) |
| Seniors |
| Forms and Instructions: |
Schedule R Form 1040 |
Credit for the Elderly or the Disabled ( pdf)
• Instructions ( pdf | html)
|
|
Schedule 3 Form 1040A |
Credit for the Elderly or the Disabled for Form 1040A Filers ( pdf)
• Instructions ( pdf | html)
|
| Publications: |
524 |
Credit for the Elderly or the Disabled ( html | pdf) |
|
554 |
Tax Guide for Seniors ( html | pdf) |
|
1101 |
Tax Counseling for the Elderly, Application Package and Guidelines for Managing a TCE Program ( pdf) |
|
1114 |
Tax Counseling for the Elderly (brochure) ( pdf) |
|
3864 |
Tax Facts for Seniors with a Change in Marital Status ( pdf) |
|
4141 |
Seniors - Taxed on Money You Didn't Receive? ( pdf) |
|
4141(SP) |
Seniors - Taxed on Money You Didn't Receive? (Spanish) ( pdf) |
|
4190 |
Tax Guide for the Retiree Frequently Asked Questions ( pdf) |
|
4644 |
Common Errors Made by Taxpayers 65 and older ( pdf) |
|
4665 |
Economic Stimulus Payment Guide for Benefit Recipients ( pdf) |
| Separated; Divorced |
| Forms and Instructions: |
8332 |
Release of Claim to Exemption for Child of Divorced or Separated Parents (pdf) |
| Publications: |
504 |
Divorced or Separated Individuals (html | pdf) |
|
555 |
Community Property (html | pdf) |
|
1819 |
Divorce and non-custodial, separated or never married parents ( pdf) |
|
3865 |
Your Money Matters, Tax Information for Survivors of Domestic Abuse ( pdf) |
|
4449 |
Tax Information for Non-Custodial Parents ( pdf) |
| Shareholder |
| Forms and Instructions: |
972 |
Consent of Shareholder to Include Specific Amount in Gross Income (Under Section 565 of the Internal Revenue Code) (pdf) |
|
2439 |
Notice to Shareholder of Undistributed Long-Term Capital Gains (pdf) |
|
8621 |
Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund (pdf)
• Instructions (html | pdf) |
| Sick Pay |
| Forms and Instructions: |
W-4S |
Request for Federal Income Tax Withholding from Sick Pay (pdf) |
| Simplified Employee Pension; SEP |
| Forms and Instructions: |
5305-SEP |
Simplified Employee Pension - Individual Retirement Accounts Contribution Agreement (Under section 408(k) of the Internal Revenue Code) (pdf) |
|
5305-A-SEP |
Salary Reduction and Other Elective Simplified Employee Pension - Individual Retirement Accounts Contribution Agreement (Under section 408(k) of the Internal Revenue Code) (pdf) |
|
5306-A |
Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plan) (Under Section 408(k) or (p) of the Internal Revenue Code) (pdf) |
| Publications: |
4286 |
Salary Reduction Simplified Employee Pension (SARSEP) Checklist (pdf) |
|
4336 |
SARSEP Salary Reduction Simplified Employee Pension for Small Businesses (pdf) |
|
4407 |
SARSEP Salary Reduction Simplified Employee Pension Key Issues and Assistance (pdf) |
| Small Business |
| Publications: |
334 |
Tax Guide For Small Business (For Individuals Who Use Schedule C or C-EZ) (html | pdf) |
|
560 |
Retirement Plans for Small Business (SEP, SIMPLE and Qualified Plans) (html | pdf) |
|
583 |
Starting a Business and Keeping Records (html | pdf) |
|
1066C |
A Virtual Small Business Tax Workshop DVD ( Online | Order Free DVD) |
|
1518 |
The IRS Tax Calendar for Small Businesses & Self-Employed (pdf) |
|
3207 |
The Small Business Resource Guide ( Online) |
|
4222 |
401(k) Plans for Small Businesses (pdf) |
|
4591 |
Small Business Federal Tax Responsibilities (pdf) |
| Social Security; SSN |
|
W-4V |
Voluntary Withholding Request (For unemployment compensation and certain federal government payments.) (pdf) |
|
W-9S |
Request for Student's or Borrower's Social Security Number and Certification (pdf) |
|
2032 |
Contract Coverage Under Title II of the Social Security Act (pdf) |
|
4029 |
Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits (pdf) |
|
4137 |
Social Security and Medicare Tax On Unreported Tip Income (pdf) |
|
8274 |
Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes (pdf) |
|
8316 |
Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa (pdf) |
|
8846 |
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips (pdf) |
| Publications: |
517 |
Social Security and Other Information for Members of the Clergy and Religious Workers (html | pdf) |
|
915 |
Social Security and Equivalent Railroad Retirement Benefits (html | pdf) |
|
957 |
Reporting Back Pay and Special Wage Payments to the Social Security Administration (html | pdf) |
| Standard Deduction |
| Publications: |
501 |
Exemptions, Standard Deduction, and Filing Information (html | pdf) |
| Student |
| Forms and Instructions: |
1098-E |
Student Loan Interest Statement (info copy only) (pdf)
• Instructions (html | pdf) |
|
1098-T |
Tuition Statement (info copy only) ( pdf)
•Instructions ( html |pdf)
|
|
8863 |
Education Credits (Hope and Lifetime Learning Credits ( pdf) |
| Publications: |
970 |
Tax Benefits for Education (html | pdf) |
| Substitute Forms |
| Forms and Instructions |
4852 |
Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc. ( pdf) |
| Publications: |
1141 |
General Rules and Specifications for Substitute Forms W-2 and W-3 (pdf) |
|
1167 |
General Rules and Specifications for Substitute Forms and Schedules (pdf) |
|
1179 |
General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, W-2G and 1042-S (pdf) |
|
4436 |
General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941) (pdf) |
