Forms and Publications Search Results

Form 8992 (Schedule B), Calculation of Global Intangible Low-Taxed Income (GILTI) for Members of a U.S. Consolidated Group Who Are U.S. Shareholders of a CFC

Form 8971, Information Regarding Beneficiaries Acquiring Property from a Decedent - The Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 requires executors of an estate and other persons who are required to file Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return or Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return Estate of nonresident not a citizen of the United States, to report the final estate tax value of property distributed or to be distributed from the estate, if the estate tax return is filed after July 2015. Form 8971, along with a copy of every Schedule A, is used to report values to the IRS.

Form 8992 (Schedule A), Schedule of Controlled Foreign Corporation (CFC) Information to Compute Global Intangible Low-Taxed Income (GILTI)

A corporation that is a component member of a controlled group must use Form 1120 (Schedule O), Consent Plan and Apportionment Schedule for a Controlled Group, to report the apportionment of certain tax benefits between all component members of the group.

Form 8978 (Schedule A), Partner's Additional Reporting Year Tax (Schedule of Adjustments)

Partnerships that have effectively connected taxable income (ECTI) allocable to foreign partners use Schedule A (Form 8804), Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships, to determine whether they are subject to the penalty for underpayment of estimated tax and, if so, the amount of the underpayment penalty.

Form 14568-B, Model VCP Compliance Statement Schedule 2 Other Nonamender Failures and Failure to Adopt a 403(b) Plan Timely

Schedule A (Form 5713), International Boycott Factor (Section 999(c)(1)), is used by persons who participated in or cooperated with an international boycott to figure the international boycott factor to use in figuring the loss of tax benefits.

Form 8038-CP (Schedule A), Specified Tax Credit Bonds Interest Limit Computation

Use Schedule A (Form 940), Multi-State Employer and Credit Reduction Information, to figure your annual Federal Unemployment Tax Act (FUTA) tax for states that have a credit reduction on wages that are subject to the unemployment compensation laws.