Forms and Publications Search Results

Publication 5931, Pharmaceutical Industry Research Credit Audit Technique Guide, provides audit technique guidelines for the IRS examiner reviewing the credit for increasing research activities reported by taxpayers in the pharmaceutical industry. These guidelines also provide helpful information to industry taxpayers.

Publication 5712, Capitalization of Tangible Property Audit Technique Guide, is for IRS examiners to use as a tool for identifying potential tax issues. Examiners should carefully risk assess and apply the law to the facts and circumstances for issues involving capitalization and dispositions of tangible property.

Form 8980, Partnership Request for Modification of Imputed Underpayments Under IRC Section 6225(c), is submitted to the IRS by partnerships that are subject to a BBA centralized partnership audit regime examination to request the modification of an imputed underpayment under section 6225(c). Form 8980 is also used by a BBA partnership applying certain permitted modifications to an imputed underpayment included in the filing of an Administrative Adjustment Request (AAR).

Form 15307, Post-Filing Disclosure for Specified Large Business Taxpayers, is for eligible taxpayers (as defined in Revenue Procedure 2022-39) under audit to make disclosures to the IRS Large Business & International Division (LB&I) to show additional tax due or make adequate disclosure with respect to an item or a position on a previously filed return. The Form 15307 should be accompanied by the relevant supporting documents for the disclosures on the Form.