Forms and Publications Search Results

Use Form 8911, Alternative Fuel Vehicle Refueling Property Credit, to figure your credit for alternative fuel vehicle refueling property you placed in service during your tax year. The credit attributable to depreciable property(refueling property used for business or investment purposes) is treated as a general business credit. Any credit not attributable to depreciable property is treated as a personal credit.

Form 8904, Marginal Wells Oil and Gas Production Credit - The section 45I credit for oil and gas production from marginal wells is applicable for tax years beginning in 2017 for qualified natural gas production (the credit remains phased out for crude oil production). The credit is part of the section 38 general business credit. Partnerships and S Corporations must file this form to claim the credit.

Instructions for Schedule K-2 (Form 1120-S) and Schedule K-3 (Form 1120-S) - Schedule K-2 is an extension of Form 1120-S, Schedule K, and is used to report items of international tax relevance from the operation of an S corporation. Schedule K-3 is an extension of Schedule K-1 (Form 1120-S) and is generally used to report to shareholders their share of the items reported on Schedule K-2.

Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs (including instructions for reading CD/DVDs), provides general information needed to avoid penalties under Internal Revenue Code (IRC) 6721 through IRC 6723 for information return documents that are filed or furnished with missing or incorrect taxpayer identification numbers (TINs), describes the actions that must be taken, or should have been taken, to solicit (request) a TIN, and explains the requirements for establishing reasonable cause.

Form 1139, Corporation Application for Tentative Refund, is used by a corporation (other than an S corporation) to apply for a quick refund of taxes from the carryback of an NOL, the carryback of a net capital loss, the carryback of an unused general business credit, an overpayment of tax due to a claim of right adjustment under section 1341(b)(1), or an election under section 53(e)(5) to claim 100% of prior year minimum tax for its tax year beginning in 2018.

Form 1099-LS, Reportable Life Insurance Sale, is used by the acquirer of any interest in a life insurance contract (also known as a life insurance policy) in a reportable policy sale to report the acquisition. In general, a reportable policy sale is any direct or indirect acquisition of any interest in a life insurance contract if the acquirer, at the time of the acquisition, has no substantial family, business, or financial relationship with the person insured under that contract, apart from the acquirer’s interest in such life insurance contract.

Publication 1586 (SP), Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs (including instructions for reading CD/DVDs) (Spanish Version, provides general information needed to avoid penalties under Internal Revenue Code (IRC) 6721 through IRC 6723 for information return documents that are filed or furnished with missing or incorrect taxpayer identification numbers (TINs), describes the actions that must be taken, or should have been taken, to solicit (request) a TIN, and explains the requirements for establishing reasonable cause.

Instructions for Schedule K-2 (Form 1065) and Schedule K-3 (Form 1065), Partners’ Distributive Share Items—International, Partner’s Share of Income, Deductions, Credits, etc.—International - Schedule K-2 is an extension of Schedule K of Form 1065 and is used to report items of international tax relevance from the operation of a partnership. Schedule K-3 is an extension of Schedule K-1 (Form 1065) and is generally used to report to partners their share of the items reported on Schedule K-2.

Publication 974, Premium Tax Credit (PTC), covers a variety of general topics relating to the premium tax credit (PTC), which are also covered in the Form 8962 instructions.

Publication 17, Your Federal Income Tax (For Individuals), covers the general rules for filing a federal income tax return. It supplements the information contained in your tax form instructions. It explains the tax law to make sure you pay only the tax you owe and no more.