Forms and Publications Search Results

Publication 1771, Charitable Contributions - Substantiation and Disclosure Requirements, provides a general explanation of the federal income tax law for organizations, such as charities and churches, that receive federal income tax-deductible charitable contributions and for donors who make contributions.

Publication 5411, Retirement Plans Reporting and Disclosure Requirements, was prepared by the IRS as a quick reference tool for certain basic reporting and disclosure requirements for retirement plans under the Internal Revenue Code (IRC) and provisions of the Employee Retirement Income Security Act of 1974 (ERISA) administered by the IRS.

Publication 5471, Fact Sheet: Disclosure and Use of Tax Information - Internal Revenue Code (IRC) 7216 Requirements for VITA/TCE Partners, provides guidance for securing approval from the taxpayer to use or disclose information for purposes other than preparing and filing their tax returns.

Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), must be used by taxpayers to make the treaty-based return position disclosure required by section 6114 and the regulations thereunder (Regulations section 301.6114-1). The form must also be used by dual-resident taxpayers to make the treaty-based return position disclosure required by Regulations section 301.7701(b)-7.

Certain tax-exempt entities (defined below) are required to file Form 8886-T, Disclosure by Tax Exempt Entity Regarding Prohibited Tax Shelter Transaction, to disclose information with respect to each prohibited tax shelter transaction to which the entity is a party.

Certain tax-exempt entities (defined below) are required to file Form 8886-T, Disclosure by Tax Exempt Entity Regarding Prohibited Tax Shelter Transaction, to disclose information with respect to each prohibited tax shelter transaction to which the entity is a party.

Publication 4221 PF presents general compliance guidelines for recordkeeping, reporting, and disclosure requirements that apply to organizations that have tax-exempt status from federal income tax under section 501(c)(3) of the Internal Revenue Code and private foundations.

Publication 4221-PC, Compliance Guide For 501(c)(3) Public Charities, contains information about activities that may jeopardize a charity’s exempt status, federal information returns, tax returns or notices that must be filed, recordkeeping (why, what, when), governance considerations, changes to be reported to IRS, required public disclosures, and resources for public charities.