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Generally, a U.S. citizen or resident, a domestic corporation, or a domestic estate or trust must complete and file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation, to report certain transfers of property to a foreign corporation that are described in section 6038B(a)(1)(A), 367(d), or 367(e).

File Form 8302, Direct Deposit of Tax Refund of $1 Million or More, to request that the IRS electronically deposit a tax refund of $1 million or more directly into an account at any U.S. bank or other financial institution (such as a mutual fund, credit union, or brokerage firm) that accepts electronic deposits.

Schedule J (Form 1118), Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign Loss Account Balances

Schedule K (Form 1120-IC-DISC), Shareholder's Statement of IC-DISC Distributions - Copy B of Schedule K (Form 1120-IC-DISC) reports an actual or deemed distribution from an IC-DISC, former IC-DISC, or former DISC. It also reports deferred DISC income from an IC-DISC.

Use Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts, to figure the interest due or to be refunded under the look-back method of section 460(b)(2) on certain long-term contracts that are accounted for under either the percentage of completion method or the percentage of completion-capitalized cost method. For guidance concerning these methods, see Regulations section 1.460-4. For details and computational examples illustrating the use of the look-back method, see Regulations section 1.460-6.

Rental Real Estate Income and Expenses of a Partnership or an S Corporation

Use Form 965 to compute section 965(a) inclusion amounts, section 965(c) deductions, and to make certain elections under section 965. Use schedules F, G, and H (Amounts Reported on Forms 1116 and 1118 and Disallowed Foreign Taxes) for related foreign tax credit issues.

Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits - Members of recognized religious groups file Form 4029 to apply for exemption from Social Security and Medicare taxes.

Use Form 4461-B, Application for Approval of Master or Prototype or Volume Submitter Plans, to apply for approval of a plan submitted by a mass submitter on behalf of an adopting provider, which is based on a plan submitted by the mass submitter.

Application for Approval of Master or Prototype or Volume Submitter Defined Contribution Plans