Forms and Publications Search Results

Use Form 8453-EG, E-file Declaration for Forms 709 and 709-NA, to authenticate an electronic Form 709 or Form 709-NA, authorize the ERO, if any, to transmit via a third-party transmitter, authorize the intermediate service provider (ISP) to transmit via a third-party transmitter if you are filing online (not using an ERO), and provide the donor’s consent to authorize an electronic funds withdrawal for payment of federal taxes owed.

General Instructions for Forms W-3 (PR) and W-3C (PR), Transmittal of Withholding Statements and of Corrected Withholding Statements (English and Spanish Version)

Publication 1516, Specifications for Electronic Filing of Forms 8596, Information Returns for Federal Contracts, outlines the procedures, record format, validation criteria, and errors associated with the electronic filing of Form 8596, Information Returns for Federal Contracts and Form 8596-A, Quarterly Transmittal of Information Returns for Federal Contracts with the Internal Revenue Service. The publication must be used to prepare current and prior quarter information returns to be transmitted to the Filing Information Returns Electronically (FIRE) System.

Publication 5274, Free File Fillable Forms User's Guide, will guide you, step by step, from account creation to transmission of your federal tax return.

File Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA, to report distributions made from a health savings account (HSA), Archer medical savings account (Archer MSA), or Medicare Advantage MSA (MA MSA). File Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information, with the IRS for each person for whom you maintained a health savings account (HSA), Archer medical savings account (Archer MSA), or Medicare Advantage MSA (MA MSA).

Instructions for Form 3921. Every corporation which in any calendar year transfers to any person a share of stock pursuant to that person's exercise of an incentive stock option described in section 422(b) must, for that calendar year, file Form 3921 for each transfer made during that year. Instructions for Form 3922. Every corporation, which in any calendar year records, or has by its agent recorded, a transfer of the legal title of a share of stock acquired by the transferor (person who acquires the shares pursuant to the exercise of the option) pursuant to the transferor's exercise of an option granted under an employee stock purchase plan and described in section 423(c) (where the exercise price is less than 100% of the value of the stock on the date of grant, or is not fixed or determinable on the date of grant), must, for that calendar year, file Form 3922 for each transfer made during that year.

Report on Form 1099-MISC, Miscellaneous Information, or Form 1099-NEC, Nonemployee Compensation, only when payments are made in the course of your trade or business. Personal payments are not reportable. You are engaged in a trade or business if you operate for gain or profit. However, nonprofit organizations are considered to be engaged in a trade or business and are subject to these reporting requirements. Other organizations subject to these reporting requirements include trusts of qualified pension or profit-sharing plans of employers, certain organizations exempt from tax under section 501(c) or (d), farmers' cooperatives that are exempt from tax under section 521, and widely held fixed investment trusts. Payments by federal, state, or local government agencies are also reportable. See the specific instructions for each form, within these combined instructions, for the types of payments that are to be reported.

Publication 5384, Statistics of Income Program Documentation: Data Items by Forms and Schedules, contains the Federal tax forms, schedules, and information documents that the Statistics of Income (SOI) Division of the IRS has selected for its indicated Tax Year programs.

File Form 1099-A, Acquisition or Abandonment of Secured Property, for each borrower if you lend money in connection with your trade or business and, in full or partial satisfaction of the debt, you acquire an interest in property that is security for the debt, or you have reason to know that the property has been abandoned.

Instructions for Forms 1099-QA and 5498-QA, Distributions from ABLE Accounts and ABLE Account Contribution Information