Use this form to report and pay the 50% excise tax imposed under section 5881 on the gain or other income realized on the receipt of greenmail. Current revision Form 8725 PDF Recent developments None at this time. Other items you may find useful All revisions for Form 8725 About Publication 551, Basis of Assets Other current products Related items About Form 945, Annual Return of Withheld Federal Income Tax About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding About Form 1042-T, Annual Summary and Transmittal of Forms 1042-S About Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns About Form SS-4, Application for Employer Identification Number (EIN)