Forms and Publications Search Results

Form 14704, Transmittal Schedule Form 5500-EZ Delinquent Filer Penalty Relief Program (Revenue Procedure 2015-32)

Publication 2108, Federal Agency TIN Matching Program, provides procedures for the Internal Revenue Service’s Taxpayer Identification Number (TIN) Matching Program.

Publication 4436, General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), and Schedule R (Form 941), provides general rules and specifications from the IRS for paper and computer-generated substitutes for Form 941, Employer's QUARTERLY Federal Tax Return; Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors (referred to in this revenue procedure as “Schedule B”); Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations (referred to in this revenue procedure as “Schedule D”); Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers (referred to in this revenue procedure as “Schedule R”); and Form 8974, Qualified Small Business Payroll Tax Credit for Increasing Research Activities.

Publication 557, Tax-Exempt Status for Your Organization, discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code.

Publication 3536, Motor Fuel Excise Tax EDI Guide, provides the general requirements, format, specifications, and procedures for the electronic filing of Internal Revenue Service (IRS) Form 720-TO, Terminal Operator Report and Form 720-CS, Carrier Summary Report.

Publication 4639, Disclosure & Privacy Law Reference Guide, covers the primary disclosure laws that affect the Internal Revenue Service (I.R.C. §§ 6103 and 6110, the Freedom of Information Act (FOIA), and the Privacy Act of 1974), related statutes, and testimony authorization procedures.

Publication 1223, General Rules and Specifications for Substitute Forms W-2c and W-3c - The purpose of this revenue procedure is to state the requirements of the Internal Revenue Service (IRS) and the Social Security Administration (SSA) regarding the preparation and use of substitute forms for Form W-2c, Corrected Wage and Tax Statement, and Form W-3c, Transmittal of Corrected Wage and Tax Statements.

Use Form 14360, Continuing Education Provider Complaint Referral, to file a complaint against an approved IRS Continuing Education Provider (CE) who is not meeting Revenue Procedure 2012-12 Standards while offering CE Programs to enrolled agents, enrolled retirement plan agents, and other tax return preparers.

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.

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.