Forms and Publications Search Results

Corporations electing to be treated as a Foreign Sales Corporation (FSC) or small FSC file Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation, to report their income, deductions, gains, losses, credits and income tax liability.

Corporations electing to be treated as a Foreign Sales Corporation (FSC) or small FSC file Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation, to report their income, deductions, gains, losses, credits and income tax liability.

Form 8038-GC, Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales, is used by the issuers of tax-exempt governmental obligations to provide the IRS with the information required by section 149(e) and to monitor the requirements of sections 141 through 150.

Publication 544, Sales and other Dispositions of Assets, explains the tax rules that apply when you dispose of property, including when you dispose of only a portion of certain property.

Form 14498 is used to apply for a consent to sale of property free of the federal tax lien.

Shareholders of Interest Charge Domestic International Sales Corporations (IC-DISCs) use Form 8404 to figure and report their interest owed on DISC-related deferred tax liability.

Form 6197 is used to figure the gas guzzler tax, which is imposed on the sale, use, or lease by the manufacturer or importer of an automobile of a model type that does not meet certain standards for fuel economy. Automobiles imported for business or personal use are subject to the tax.

Use Form 4136, Credit For Federal Tax Paid On Fuels, to claim a credit for certain nontaxable uses (or sales) of fuel during your income tax year, the alternative fuel credit, or a credit for blending a diesel-water fuel emulsion.

Use Form 4136, Credit For Federal Tax Paid On Fuels, to claim a credit for certain nontaxable uses (or sales) of fuel during your income tax year, the alternative fuel credit, or a credit for blending a diesel-water fuel emulsion.

Publication 4078, Tax Exempt Private Activity Bonds Compliance Guide, provides state and local governments that issue tax-exempt bonds and borrowers or other users of bond proceeds (funds derived from the sale of bonds) an overview of the general federal tax law rules that apply to municipal financing arrangements commonly known as “qualified private activity bonds.”