Forms and Publications Search Results

Publication 5324, Quality Site Requirements for Alternative Filing Models for SPEC Partners and Employees, provides information to ensure quality and accuracy of tax return preparation and consistent operation of sites.

Publication 501 discusses some tax rules that affect every U.S. citizen or resident who may have to file a federal income tax return. It covers who must file, who should file, filing status, exemptions, and the standard deduction.

Publication 5325, Fact Sheet: Filing Season Training for SPEC Partners and Volunteers, outlines the volunteer training and certification requirements, training resources, and available live training for partners and volunteers.

Use Schedule K-1 (Form 1041) to report a beneficiary's share of the estate's or trust's income, credits, deductions, etc. on your Form 1040, U.S. Individual Income Tax Return.

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 5952, Are you ready to file with IRS Direct File? File your taxes online – for free – directly with the IRS. Direct File is easy-to-use, accurate and secure.

Publication 5952 (sp), Are you ready to file with IRS Direct File? (Spanish Version) - File your taxes online – for free – directly with the IRS. Direct File is easy-to-use, accurate and secure.

Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns, provides Authorized IRS e-file Providers and Large Taxpayers with specific requirements and procedures for electronic filing through the MeF system.

Publication 5930, E-file is the best way to go for Form 8038-CP filers - E-filing is the fast, secure, and accurate way to file 8038-CP returns.

File Form 5558, Application for Extension of Time to File Certain Employee Plan Returns, to apply for a one-time extension of time to file several different employee plan returns.