| Farm; Agriculture |
| Forms and Instructions: |
943 |
Employer's Annual Federal Tax Return for Agricultural Employees (pdf)
• Instructions (html | pdf) |
|
943-A |
Agricultural Employer's Record of Federal Tax Liability (pdf) |
|
Schedule F
Form 1040 |
Profit or Loss From Farming (pdf)
• Instructions (html | pdf) |
|
Schedule J
Form 1040 |
Income Averaging for Farmers and Fishermen (pdf)
• Instructions (html | pdf) |
|
4835 |
Farm Rental Income and Expenses (pdf) |
| Publications: |
51 |
(Circular A), Agricultural Employer's Tax Guide (html | pdf) |
|
225 |
Farmers Tax Guide (html | pdf) |
| Filing Information/Requirements |
| Publications: |
501 |
Exemptions, Standard Deduction, and Filing Information (html | pdf) |
|
929 |
Tax Rules for Children and Dependents (html | pdf) |
| Fiscal Year |
| Forms and Instructions: |
1128 |
Application to Adopt, Change or Retain a Tax Year (pdf)
• Instructions (html | pdf) |
| Fisherman |
| Forms and Instructions: |
Schedule J
Form 1040 |
Income Averaging for Farmers and Fishermen (pdf)
• Instructions (html | pdf) |
|
2210-F |
Underpayment of Estimated Tax By Farmers and Fishermen (pdf) |
| Publications: |
595 |
Capital Construction Fund for Commercial Fishermen (html | pdf) |
| Foreclosure |
| Forms and Instructions |
982 |
Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis of Adjustment) ( pdf) |
|
1040 |
U.S. Individual Income Tax Return ( pdf)
• Instructions ( pdf | html)
|
|
Schedule D (Form 1040) |
Capital Gains and Losses ( pdf)
• Instructions ( pdf | html)
|
|
1099-A |
Acquisition or Abandonment of Secured Property (info copy only) ( pdf)
• Instructions ( pdf | html)
|
|
1099-C |
Cancellation of Debt ( pdf)
• Instructions ( pdf | html)
|
| Publications: |
225 |
Farmer's Tax Guide ( pdf | html) |
|
523 |
Selling Your Home ( pdf | html) |
|
535 |
Business Expense ( pdf | html) |
|
537 |
Installment Sales ( pdf | html) |
|
544 |
Sales and Other Dispositions ( pdf | html) |
|
908 |
Bankruptcy Tax Guide ( pdf | html) |
|
4681 |
Canceled Debts, Foreclosures, Repossessions, and Abandonments (for Individuals) ( pdf | html) |
|
4702 |
Mortgage Forgiveness Debt Relief Act of 2007 ( pdf) |
| Foreign Corporation |
| Forms and Instructions: |
926 |
Return by a U.S. Transferor of Property to a Foreign Corporation (pdf) |
|
1120-F |
U.S. Income Tax Return of a Foreign Corporation (pdf)
• Instructions (html | pdf) |
|
5471 |
Information Return of U.S. Persons With Respect To Certain Foreign Corporations (pdf)
• Instructions (html | pdf) |
|
5471
Schedule J |
Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation (pdf) |
|
5471
Schedule M |
Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons (pdf) |
|
5471
Schedule O |
Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of Its Stock (pdf) |
|
5472 |
Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business (pdf) |
|
8833 |
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) (pdf) |
| Publications: |
515 |
Withholding of Tax on Nonresident Aliens and Foreign Entities (html | pdf) |
| Foreign Partnership |
| Forms and Instructions: |
W-8IMY |
Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding (pdf)
• Instructions (html | pdf) |
|
8865 |
Return of U.S. Persons With Respect to Certain Foreign Partnerships (pdf)
• Instructions (html | pdf) |
|
8865
Schedule K-1 |
Partner's Share of Income, Deductions, Credits, etc. (pdf) |
|
8865
Schedule O |
Transfer of Property to a Foreign Partnership (under section 6038B) (pdf) |
|
8865
Schedule P |
Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership (pdf) |
| Foreign Tax Credit |
| Forms and Instructions: |
1116 |
Foreign Tax Credit (Individual, Estate, or Trust) (pdf)
• Instructions (html | pdf) |
|
1118 |
Foreign Tax Credit - Corporations (pdf)
• Instructions (html | pdf) |
|
1118
Schedule I |
Reduction of Oil and Gas Extraction Taxes (pdf) |
|
1118
Schedule J |
Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign and Domestic Loss Account Balances (pdf) |
| Publications: |
514 |
Foreign Tax Credit for Individuals (html | pdf) |
| Fringe Benefits |
| Publications: |
15-B |
Employer's Tax Guide to Fringe Benefits (html | pdf) |
| Fuel |
| Forms and Instructions: |
4136 |
Credit for Federal Tax Paid on Fuels (pdf) |
|
6478 |
Credit for Alcohol Used as Fuel (pdf) |
|
8849 |
Claim for Refund of Excise Taxes (pdf) |
|
8849
Schedule 1 |
Nontaxable Use of Fuels (pdf) |
|
8849
Schedule 2 |
Sales by Registered Ultimate Vendors (pdf) |
|
8849
Schedule 3 |
Certain Fuel Mixtures and the Alternative Fuel Credit (pdf) |
|
8864 |
Biodiesel and Renewable Diesel Fuels Credit (pdf) |
| FUTA; Federal Unemployment Tax |
| Forms and Instructions: |
940 |
Employer's Annual Federal Unemployment (FUTA) Tax Return (pdf)
• Instructions: (html | pdf) |
