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About Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)
Form 8858 is used by certain U.S. persons that own a foreign disregarded entity (FDE) directly or, in certain circumstances, indirectly or constructively to satisfy the reporting requirements of sections 6011, 6012, 6031, and 6038, and related regulations. Certain U.S. persons that own a foreign disregarded entity (FDE) directly or, in certain circumstances, indirectly or constructively use this form and schedules to satisfy the reporting requirements of sections 6011, 6012, 6031, and 6038, and related regulations.
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Forms for corporations
Get a list of IRS forms for corporations.
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Small Businesses
Public inspection of attachments to a 501(c)(3) organization's Form 990-T, Exempt Organization Business Income Tax Return
Public disclosure of Form 990-T attachments and which items need not be disclosed.
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Charities and Nonprofits
Tax year 2023 Directions for corporations to e-file
Tax Year 2023 Directions for Corporations to e-file
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Large Businesses
Tax year 2022 directions for corporations to e-file
Tax Year 2022 directions for corporations to e-file
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Businesses
Tax Year 2021 Directions for Corporations to e-file
Corporations that are e-filing may use the following approved guidelines to prepare their income tax returns for tax years ending on or after December 31, 2021 without the need for a waiver. These directions are not all inclusive. This is a living document and it will be updated as needed. Updated sections will be identified by the date they were updated.
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Tax year 2024 directions for partnerships required to e-file
Tax year 2024 directions for partnerships required to e-file
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Partnerships
Tax year 2023 directions for partnerships required to e-file
Guidelines to partnerships that are required to file their income tax return electronically for tax years ending on or after December 31, 2023.
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Partnerships
Tax information and responsibilities for new immigrants to the United States
This page provides a general summary of federal income tax responsibilities, procedures, and rights related to residents of the United States, and corresponding links to more detailed information.
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Nonresidents
Coronavirus and Economic Impact Payments: Guidance
A complete list of guidance issued by the IRS regarding coronavirus (COVID-19) tax relief and Economic Impact Payments for quick reference by the media and tax professionals.
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