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Publication 5108, Statistics of Income - Corporation Income Tax Returns Line Item Estimates, contains estimates of frequencies of taxpayer entries and estimates of monetary amounts recorded on the applicable lines of the forms and schedules filed as part of corporation tax returns.

Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts, should be used by corporate taxpayers and REITs. This form is used to report a taxpayer’s net 965 tax liability for each tax year in which a taxpayer must pay or include section 965 amounts.

Use Form 851, Affiliations Schedule, to identify the common parent corporation and each member of the affiliated group; report the amount of overpayment credits, estimated tax payments, and tax deposits attributable to each corporation; and determine that each subsidiary corporation qualifies as a member of the affiliated group.

Form 1128, Application to Adopt, Change or Retain a Tax Year, is used by taxpayers to request a change in tax year. It is used by partnerships, S corporations, or personal service corporations to adopt or retain a certain tax year.

Partnerships, S corporations, and personal service corporations file Form 8716 to elect under section 444 to have a tax year other than a required tax year.

Form 433-B (OIC), Collection Information Statement for Businesses, is used with the Form 656, Offer in Compromise, and is completed by a corporation, partnership, Limited Liability Company (LLC) classified as a corporation, or other LLC.

Form 1065 (Schedule B-2), Election Out of Partnership Level Tax Treatment - Partnerships with 100 or fewer partners can annually elect out of the centralized partnership audit regime if each partner for the tax year is an individual, a C corporation, a foreign entity that would be treated as a C corporation were it domestic, an S corporation, or an estate of a deceased partner.

Form 8832, Entity Classification Election, is used by eligible entities to choose how they are classified for federal tax purposes: as an association taxable as a corporation or as a partnership, or as an entity inseparable from its owner.

Use Form 8996, Qualified Opportunity Fund, to certify that the corporation or partnership is a qualified opportunity fund (QOF). It is also used to annually report whether the QOF met the investment standard during its tax year.

Form 1000, Ownership Certificate, used by a U.S. citizen, resident individual, fiduciary, partnership, or nonresident partnership all of whose members are citizens or residents, in connection with interest on bonds of a corporation containing a tax-free covenant and issued before January 1, 1934.