Our telephone assistors can help with many of your questions. There are some, though, that are too complex for us to help you with by phone. Those topics are listed on this page, along with IRS.gov resources that may help you.
Here are some other ways to get help if you do have a question on a complex tax topic that we can't answer:
- Check the help feature of your electronic filing software
- Review our forms, publications and instructions
- Contact a tax professional or a tax attorney
- For information about tax penalties, see Penalties
This list of resources is not all-inclusive. Please use our search feature to find more information.
Categories
We've grouped complex tax topics within the categories listed here. Choose a category to see specific complex topics and the IRS.gov resources that may help you.
- Business, sale and depreciation
- Capital gains and losses
- Commuting
- Corporations, exempt organizations and partnerships
- Education
- Health care
- International
- Rentals and residential
- Trusts
- Specific forms
Business, sale and depreciation
Sale of business
- Calculation of the basis of property, depreciation recapture or the gain (loss) from the sale or other disposition of business property. Phone assistors can discuss the formulas and rules for calculating basis and depreciation recapture or the gain/loss from the sale of business property. For help, see:
- Sale methods (i.e., installment sale, IRC Section 1031, etc.) that would be most advantageous for a business – for help, see:
- Installment sales – for help, see:
- Section 1031 exchange - Advising taxpayers on how to structure a transaction to meet the requirements. Phone assistors will explain the statutory requirements of an IRC Section 1031 exchange. For help, see: IRC Section 1031
Depreciation
- Calculation of depreciation for property acquired in a Section 1031 (like-kind) exchange – for help, see: Notice 2000-4 PDF
- Gain from selling or disposing property that loses value over time – for help, see:
- Depreciation cautions and bonus depreciation calculations including IRC Section 179 expense deductions – for help, see:
- IRC Section 179
- How to Depreciate Property, Publication 946 (2019)
- Instructions for Form 4562 (2019): Depreciation and Amortization (including information on listed property)
- IRS issues guidance on Section 179 expenses and Section 168(g) depreciation under Tax Cuts and Jobs Act
- New rules and limitations for depreciation and expensing under the Tax Cuts and Jobs Act
- Topic no. 704 Depreciation
Capital gains and losses
Our telephone assistors will answer all non-complex capital gains questions. However, we will not do complex calculations for you such as calculating actual basis in complex situations.
- Bitcoin, cryptocurrency and virtual currency
- Day trading – for help, see:
- Excess business losses (Tax Reform)
- Like-kind exchange – for help, see:
- Mark-to-market transactions – for help, see:
- Opportunity zones (Tax Reform)
- Stock options – for help, see:
- Form 3921, Exercise of an Incentive Stock Option Under Section 422(b)
- Form 3922, Transfer of Stock Acquired Through An Employee Stock Purchase Plan Under Section 423(c)
- Hedging transactions
- Notional principle contracts
- Investment Income and Expenses, Publication 550
- Taxable and Nontaxable Income, Publication 525
- Puts, calls and straddles
- Statutory or non-statutory employee stock options
Commuting
Corporations, exempt organizations, and partnerships
General
- Adjustment or change to accounting method – for help, see:
- Change entity classification (ex. corporation to an S corporation, partnership to a corporation) – for help, see:
- IRC Section 754 Elections – for help, see: 26 U.S.C. 754, Manner of electing optional adjustment to basis of partnership property (Govinfo.gov)
- Qualified Subchapter S Trust (QSST) election under IRC Section 1361(d)(2) (Govinfo.gov)
- Net operating losses – for help, see:
- Tax Reform – for help, see:
- Deduction for qualified business income
- Employment compensation reforms – for help, see:
- Employer credit for paid family leave - New tax credit for employers who provide paid family and medical leave, Publication 5327 PDF
- Employer deduction for certain fringe benefits
- Excise tax on investment income for private colleges and universities
- Insurance industry reforms PDF
- Unrelated business taxable income reforms
Corporations
- Corporate consolidations, mergers or reorganizations – for help, see: Form 1122, Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return
Employers and employee benefits
- General rule for calculating taxation of distributions of pensions and annuities
- Health Savings Account (HSA)
Excise tax
- Charities and Chapter 41 and 42 persons – for help, see: Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapter 41 and 42 of the IRC
Education
Health care
- Egg donors – for help, see:
- Perez v IRS Commissioner (UStaxcourt.gov)
- Medical and Dental Expenses, Publication 502
- Health Savings Account (HSA)
International
Boycotting income and foreign tax computation
- International boycotting income – for help, see: Form 5713, International Boycott Report
- Alternative minimum tax - foreign tax computation – for help, see:
- Foreign tax credit - Special issues
- Form 1116, Foreign Tax Credit (Individual, Estate, or Trust)
- Form 4626, Alternative Minimum Tax
- Form 5329, Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts
- Instructions for Form 1118, Foreign Tax Credit – Corporations PDF
- Foreign Tax Credit for Individuals, Publication 514
- Topic no. 556 Alternative Minimum Tax
International, corporations
- Branch profits tax - foreign corporations with branch in the United States – for help, see: Form 1120F, U.S. Income Tax Return of a Foreign Corporation
- Earnings and profit of foreign corporations – for help, see:
- Form 965, Inclusion of Deferred Foreign Income Upon Transition to Participation Exemption System
- Form 1120-F, U.S. Income Tax Return of a Foreign Corporation
- Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations
- Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business
- Corporations, Publication 542
- Foreign corporations including foreign corporations that specialize in international trade – for help, see:
- IRC Sec 78 - Gross-up (increase dividend income) – for help, see: Form 1118, Foreign Tax Credit - Corporations
- Possession corporations - incorporated in U.S. but operating primarily in U.S. possessions, such as Puerto Rico – for help, see:
- Sub Part F - IRC 951 - IRC 964: Under limited circumstances foreign corporations do not pay U.S. tax on foreign sourced income – for help, see: 26 U.S. Code § 964, Miscellaneous provisions (Govinfo.gov)
International, general
- Base erosion tax (Tax Reform) – for help, see: Form 8991, Tax on Base Erosion Payments of Taxpayers with Substantial Gross Receipts
- Deemed paid foreign tax credit – for help, also see:
- Entity classification election – for help, see:
- Expatriates – for help, see:
- Extraterritorial income exclusion – for help, see: Form 8873, Extraterritorial Income Exclusion
- Foreign Account Tax Compliance Act (FATCA) – for help, see:
- Foreign Derived Intangible Income (FDII) (Tax Reform) – for help, see: Form 8993, Section 250 Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income
- Foreign currency exchange rate gain – for help, see: 26 U.S. Code Section 988, Treatment of certain foreign currency transactions (Govinfo.gov)
- Foreign trusts – for help, see: Form 1116, Foreign Tax Credit (Individual, Estate, or Trust)
- Gig economy – for help, see:
- Global Intangible Low-Taxed Income (GILTI) (Tax Reform) – for help, see: Form 8993, Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI)
- IRC Sec 78 - Gross-up (increase dividend income) – for help, see: 26 U.S.C. 78 - Gross up for deemed paid foreign tax credit
- Passive foreign investment company – for help, see: Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
- Qualified electing funds – for help, see: Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
- Reorganizations – for help, see:
- Sec 367 rulings – IRC 367 – for help, see: 26 USC 367, Foreign Corporations (House.gov)
- Sec 965, Transition Tax on Untaxed Foreign Earnings (Tax Reform) – for help, also see:
- Startups – for help, see:
- Applying for tax exempt status
- Checklist for starting a business
- Choose your form of business entity: Business structure
- Claim the Research Tax Credit - Form 6765, Credit for Increasing Research Activities
- Classification of taxpayers for U.S. tax purposes
- How to apply for an Employer ID number
- Retirement plans startup costs tax credit
- Tax cuts and Jobs Act information for businesses
- IRC Sec 482 – Adjustments – for help, see: IRM 4.11.5 Allocation of Income and Deductions under IRC 482
- Transfer pricing - IRC 482 - IRS authority to change prices of goods/services sold between related parties if not arm's length transaction
- Tax planning questions – for help, see: Year-round tax planning is for everyone, Publication 5349 PDF
- US persons overseas starting a business – for help, see: Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, Publication 80, Circular SS
- Withholding requirements for foreign entities – for help, see:
- Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
- Form W-8 IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity or Certain U.S. Branches for United States Tax Withholding and Reporting
- Form W-8 EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting
- Form W-8BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
- Form W-8 BEN, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
- Form W8-CE, Notice of Expatriation and Waiver of Treaty Benefits PDF
- Form W-8 EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting
- Withholding requirements for nonresident aliens – for help, see:
- U.S. Tax Guide for Aliens, Publication 519
- W-8 BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
- Form W8-ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected with the Conduct of a Trade or Business in the United States
International, trusts other than grantor
Rentals and residential
- Basis calculation in complex situations – for help, see:
- Material participation calculation – for help, see: Passive Activity and At-Risk Rules, Publication 925
Trusts
Estate and trust laws vary by state. Seek state or professional guidance.
- Access to estate and trust funds or closing a trust - Seek state or professional guidance – for help, also see:
- Bankruptcy estates – for help, see: Publication 908, Bankruptcy Tax Guide
- Charitable trusts, calculations for – for help, see: 26 CFR section 53.4947-1 Application of tax (Govinfo.gov)
- Distributions to alien beneficiaries – for help, see: Form 1041, U.S. Income Tax Return for Estates and Trusts
- Net operating losses – for help, see: Publication 536, Net Operating Losses NOLs for Individual Estates and Trusts
- Ownership of assets and their valuation – for help, see: Publication 551, Basis of Assets PDF
- Rabbi trusts (taxability and establishment of the trust) – for help, see: Rabbi Trusts, Notice 2000-56 PDF
- Electing Small Business Trusts (ESBT) – Assistors will only answer questions that can be addressed by the information in the 1041 instructions
Specific forms
Our telephone assistors can't help you with these forms and we can't offer line-by-line help with any form. To get help, contact a tax professional or attorney or check the help features of your electronic filing software.
Individuals, general form
Business, general forms
Depreciation and sale of business forms
- 4562, Depreciation and Amortization (Including Information on Listed Property)
- 4797, Sale of Business Property
- 6252, Installment Sale Income
- 8824, Like-Kind Exchanges
Energy form
Health care form
Corporations, exempt organizations and partnerships forms
- 966, Corporate Dissolution or Liquidation
- 970, Application to Use LIFO Inventory Method
- 972, Consent of Shareholder to Include Specific Amount in Gross Income
- 973, Corporation Claim for Deduction for Consent Dividends
- 976, Claim for Deficiency Dividends Deductions by a Personal Holding Company
- 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return
- 1120-C, U.S. Income Tax Return for Cooperative Associations
- 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation
- 1120-RIC, U.S. Income Tax Return for Regulated Investment Companies
- 1120-SF, U.S. Income Tax Return for Settlement Funds
- 1128, Application to Adopt, Change, or Retain a Tax Year
- 2032, Contract Coverage Under Title II of the Social Security Act
- 2438, Undistributed Capital Gains Tax Return
- 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains
- 3115, Application for Change in Accounting Method
- 4626, Alternative Minimum Tax Corporations (Tax Reform) PDF
- 4678A, Election to Be Treated as an Interest Charge DISC
- 5452, Corporate Report of Non-dividend Distributions
- 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations
- 6069, Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction
- 8308, Report of a Sale or Exchange of Certain Partnership Interest
- 8827, Credit for Prior Year Minimum Tax - Corporations
Employers and employee benefits forms
- 5300, Application for Determination for Employee Benefit Plan
- 5500, Annual Return/Report of Employee Benefit Plan, including all 5500 series and schedules
International forms
Excise tax
Corporations
- 1118, Foreign Tax Credit – Corporations
- 8848, Consent to Extend the Time to Assess the Branch Profits Tax Under Regulations Sections 1.884 - 2(a) and (c)
General
- 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships
- 8288, U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Real Property Interests
- 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships
Partnerships with foreign partners
- 8804, Annual Return for Partnership Withholding Tax (Section 1446)
- 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax
- 8813, Partnership Withholding Tax Payment Voucher (Section 1446)
Trusts other than grantor
- 1116, Foreign Tax Credit (Individual, Estate, or Trust)
- 1041, U.S. Income Tax Return for Estates and Trusts
Rentals and residential form
Tax professionals form
Trusts forms
- 706, United States Estate (and Generation-Skipping Transfer) Tax Return
- 709, United States Gift (and Generation-Skipping Transfer) Tax Return
- 990, Return of Organization Exempt from Income Tax series
- 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement (Tax Reform)
- 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts
- 3520-A, Annual Information Return of Foreign Trust with a U.S. Owner
Tax professionals
Tax professionals who need to request an Employer Identification Number (EIN) for a taxpayer should follow the instructions in IRM 21.7.13.3.8, Receiving EIN Applications Form Field Compliance.
IRS revenue officers and revenue agents
IRS Revenue Officers and Revenue Agents looking for account related inquiries should request technical support from their own Operating Division.