Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)

Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs), is used by certain U.S. persons that operate an FB or own an FDE directly or, in certain circumstances, indirectly or constructively.
Forms and Instructions

Schedule M (Form 8858), Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities

Schedule M (Form 8858), Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related Entities
Forms and Instructions

Instructions for Form 8858, Information Return of U.S. Persons With Respect To Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)

Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs), is used by certain U.S. persons that operate an FB or own an FDE directly or, in certain circumstances, indirectly or constructively.
Forms and Instructions

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

Self-select PIN method for Forms 1040 and 4868 Modernized e-File (MeF)

Self-Select PIN info for 1040 MeF program
Software Development
Software Developers

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

Guidance for amended partnership returns

On January 8, 2007, the MeF system for Forms 1065 and 1065-B was launched. As part of this new Platform, amended returns will now be accepted for the 2006 tax year and forward. Beginning with 2006 returns, amended returns will be required to be e-filed if the taxpayer is required to file electronically based on the regulations unless the taxpayer has received an approved waiver to file that particular return in paper.
Software Development
Software Developers

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 2023 Directions for corporations to e-file

Tax Year 2023 Directions for Corporations to e-file
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Large Businesses