| Instructions for Forms |
| |
| HTML Instructions for Form 706 |
PDF(154K) |
(Rev. 0799) |
| United States Estate (and Generation-Skipping Transfer) Tax Return |
| HTML Instructions for Form 706-A |
PDF(34K) |
(Rev. 0899) |
| United States Additional Estate Tax Return |
| HTML Instructions for Form 706-GS(D) |
PDF(35K) |
(Rev. 0699) |
| Generation-Skipping Transfer Tax Return for Distributions |
| HTML Instructions for Form 706-GS(D-1) |
PDF(46K) |
(Rev. 0699) |
| Notification of Distribution From a Generation-Skipping Trust |
| HTML Instructions for Form 706-GS(T) |
PDF(55K) |
(Rev. 0799) |
| Generation Skipping Transfer Tax Return for Terminations |
| HTML Instructions for Form 706-NA |
PDF(31K) |
(Rev. 0999) |
| United States Estate (and Generation-Skipping Transfer) Tax Return |
| HTML Instructions for Form 706-QDT |
PDF(40K) |
(Rev. 0196) |
| United States Estate Tax Return for Qualified Domestic Trusts |
| HTML Instructions for Form 709 |
PDF(60K) |
(Rev. 1999) |
| United States Gift (and Generation-Skipping Transfer) Tax Return |
| HTML Instructions for Form 720 |
PDF(57K) |
(Rev. 0100) |
| Quarterly Federal Excise Tax Return |
| HTML Instructions for Form 843 |
PDF(20K) |
(Rev. 0197) |
| Claim for Refund and Request for Abatement |
| HTML Instructions for Form 926 |
PDF(23K) |
(Rev. 1098) |
| Return by a U.S. Transferor of Property to a Foreign Corporation, Foreign Estate or Trust or Foreign Partnership |
| HTML Instructions for Form 940 |
PDF(39K) |
(Rev. 1999) |
| Employer's Annual Federal Unemployment (FUTA) Tax Return |
| HTML Instructions for Form 940-EZ |
PDF(35K) |
(Rev. 1999) |
| Employer's Annual Federal Unemployment (FUTA) Tax Return |
| HTML Instructions for Form 941 |
PDF(24K) |
(Rev. 0100) |
| Employer's Quarterly Federal Tax Return |
| HTML Instructions for Form 943 |
PDF(23K) |
(Rev. 1999) |
| Employer's Annual Tax Return for Agricultural Employees |
| HTML Instructions for Form 945 |
PDF(38K) |
(Rev. 1999) |
| Annual Return of Withheld Federal Income Tax |
| HTML Instructions for Form 990-BL |
PDF(32K) |
(Rev. 1099) |
| Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons |
| HTML Instructions for Form 990-C |
PDF(92K) |
(Rev. 1999) |
| Farmers' Cooperative Association Income Tax Return |
| HTML Instructions for Forms 990 & 990-EZ |
|
(Rev. 1999) |
| Returns of Organizations Exempt From Income Tax (990-EZ is Short Form) |
| HTML Instructions for Form 990-PF |
PDF(155K) |
(Rev. 1999) |
| Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation |
| HTML Instructions for Form 990 (Schedule A) |
PDF(53K) |
(Rev. 1999) |
| Organization Exempt Under Section 501(c)(3) |
| HTML Instructions for Form 990-T |
PDF(113K) |
(Rev. 1999) |
| Exempt Organization Business Income Tax Return |
| HTML Instructions for Form 1028 |
PDF(17K) |
(Rev. 1099) |
| Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code |
| HTML Instructions for Form 1040A |
PDF(2.2m) |
(Rev. 1999) |
| Instructions for Preparing Form 1040A (and Schedules 1, 2 and EIC) |
| HTML Instructions for Form 1040A (Schedule 3) |
PDF(25K) |
(Rev. 1999) |
| Credit for the Elderly or the Disabled for Form 1040A Filers |
| HTML Instructions for Form 1040C |
PDF(84K) |
(Rev. 1999) |
| U.S. Departing Alien Income Tax Return |
| HTML Instructions for Form 1040EZ |
PDF(289K) |
(Rev. 1999) |
| Income Tax Return for Single and Joint Filers With No Dependents |
| HTML Instructions for Form 1040 (General) |
PDF(397K) |
(Rev. 1999) |
| U.S. Individual Income Tax Return |
| HTML Instructions for Form 1040NR |
PDF(197K) |
(Rev. 1999) |
| U.S. Nonresident Alien Income Tax Return |
| HTML Instructions for Form 1040NR-EZ |
PDF(87K) |
(Rev. 1999) |
| U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents |
| HTML Instructions for Form 1040 (Schedule A&B) |
PDF(53K) |
(Rev. 1999) |
| Itemized Deductions and Interest & Dividend Income |
| HTML Instructions for Form 1040 (Schedule C) |
PDF(53K) |
(Rev. 1999) |
| Profit or Loss from Business (Sole Proprietorship) |
| HTML Instructions for Form 1040 (Schedule D) |
PDF(47K) |
(Rev. 1999) |
| Capital Gains and Losses |
| HTML Instructions for Form 1040 (Schedule E) |
PDF(36K) |
(Rev. 1999) |
| Supplemental Income and Loss |
| HTML Instructions for Form 1040 (Schedule F) |
PDF(40K) |
(Rev. 1999) |
| Profit or Loss From Farming |
| HTML Instructions for Form 1040 (Schedule H) |
PDF(64K) |
(Rev. 1999) |
| Household Employment Taxes |
| HTML Instructions for Form 1040 (Schedule J) |
PDF(24K) |
(Rev. 1999) |
| Farm Income Averaging |
| HTML Instructions for Form 1040 (Schedule R) |
PDF(24K) |
(Rev. 1999) |
| Credit for the Elderly or the Disabled |
| HTML Instructions for Form 1040 (Schedule SE) |
PDF(24K) |
(Rev. 1999) |
| Self-Employment Tax |
| HTML Instructions for Form 1040 (Tax Tables) |
PDF(71K) |
(Rev. 1999) |
| Taxable Income Tax Table |
| HTML Instructions for Form 1040X |
PDF(43K) |
(Rev. 1199) |
| Amended U.S. Individual Income Tax Return |
| HTML Instructions for Form 1041 |
|
(Rev. 1999) |
| U.S. Income Tax Return for Estates and Trusts |
| HTML Instructions for Form 1041-ES (OCR) |
|
(Rev. 2000) |
| Estimated Income Tax for Estates and Trusts |
| HTML Instructions for Form 1042-S |
PDF(57K) |
(Rev. 1999) |
| Foreign Person's U.S. Source Income Subject to Withholding |
| HTML Instructions for Form 1045 |
PDF(91K) |
(Rev. 1999) |
| Application for Tentative Refund |
| HTML Instructions for Form 1065 |
PDF(170K) |
(Rev. 1999) |
| U.S. Partnership Return of Income |
| HTML Instructions for Form 1065-B |
PDF(165K) |
(Rev. 1999) |
| U.S. Return of Income for Electing Large Partnerships |
HTML Instructions for Form 1065
(Schedule K-1) |
PDF(57K) |
(Rev. 1999) |
| Partner's Share of Income, Credits, Deductions, etc. |
| HTML Instructions for Form 1066 |
PDF(46K) |
(Rev. 1999) |
| U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return |
| HTML Instructions for Forms 1099, 1098, 5498, & W-2 |
PDF(504K) |
(Rev. 1999) |
| General Instructions for Forms 1099, 1098, 5498, and W-2G |
| HTML Instructions for Form 1116 |
PDF(67K) |
(Rev. 1999) |
| Foreign Tax Credit (Individual, Fiduciary, or Nonresident Alien Individual) |
| HTML Instructions for Form 1118 |
PDF(100K) |
(Rev. 0199) |
| Foreign Tax Credit - Corporations |
| HTML Instructions for Forms 1120 & 1120-A |
PDF(143K) |
(Rev. 1999) |
| U.S. Corporation Income Tax Return U.S. Corporation Short-Form Income Tax Return |
| HTML Instructions for Form 1120-F |
PDF(136K) |
(Rev. 1999) |
| U.S. Income Tax Return of a Foreign Corporation |
| HTML Instructions for Form 1120-FSC |
PDF(96K) |
(Rev. 1999) |
| U.S. Income Tax Return of a Foreign Sales Corporation |
| HTML Instructions for Form 1120FSC (Schedule P) |
PDF(17K) |
(Rev. 1999) |
| U.S. Income Tax Return of a Foreign Corporation |
| HTML Instructions for Form 1120-IC-DISC |
PDF(92K) |
(Rev. 1999) |
| Interest Charge Domestic International Sales Corporation Return |
| HTML Instructions for Form 1120-L |
PDF(97K) |
(Rev. 1999) |
| U.S. Life Insurance Company Income Tax Return |
| HTML Instructions for Form 1120-ND |
PDF(45K) |
(Rev. 0898) |
| Return for Nuclear Decommissioning Funds and Certain Related Persons |
| HTML Instructions for Form 1120-PC |
PDF(100K) |
(Rev. 1999) |
| U.S. Property and Casualty Insurance Company Income Tax Return |
| HTML Instructions for Form 1120-REIT |
PDF(80K) |
(Rev. 1999) |
| U.S. Income Tax Return for Real Estate Investment Trusts |
| HTML Instructions for Form 1120-RIC |
PDF(76K) |
(Rev. 1999) |
| U.S. Income Tax Return for Regulated Investment Companies |
| HTML Instructions for Form 1120S |
PDF(162K) |
(Rev. 1999) |
| U.S. Income Tax Return for an S Corporation |
| HTML Instructions for Form 1120-SF |
PDF(44K) |
(Rev. 0999) |
| U.S. Income Tax Return for Settlement Funds (Under Section 468B) |
HTML Instructions for Form 1120
(Schedule PH) |
PDF(30K) |
(Rev. 1999) |
| U.S. Personal Holding Company (PHC) Tax |
HTML Instructions for Form 1120S
(Schedule D) |
PDF(31K) |
(Rev. 1999) |
| Capital Gains and Losses and Built-in Gains |
HTML Instructions for Form 1120S
(Schedule K-1) |
PDF(48K) |
(Rev. 1999) |
| Shareholder's Share of Income, Credits, Deductions, etc. |
| HTML Instructions for Form 1128 |
PDF(45K) |
(Rev. 0898) |
| Application to Adopt, Change or Retain a Tax Year |
| HTML Instructions for Form 1139 |
PDF(32K) |
(Rev. 0599) |
| Corporation Application for Tentative Refund |
| HTML Instructions for Form 2106 |
PDF(37K) |
(Rev. 1999) |
| Employee Business Expenses |
| HTML Instructions for Form 2210 |
PDF(41K) |
(Rev. 1999) |
| Underpayment of Estimated Tax by Individuals, Estates and Trusts |
| HTML Instructions for Form 2220 |
PDF(27K) |
(Rev. 1999) |
| Underpayment of Estimated Tax By Corporations |
| HTML Instructions for Form 2290 |
PDF(69K) |
(Rev. 0799) |
| Heavy Highway Vehicle Use Tax Return |
| HTML Instructions for Form 2441 |
PDF(25K) |
(Rev. 1999) |
| Child and Dependent Care Expenses |
| HTML Instructions for Form 2553 |
PDF(33K) |
(Rev. 0799) |
| Election by a Small Business Corporation |
| HTML Instructions for Form 2555 |
PDF(33K) |
(Rev. 1999) |
| Foreign Earned Income |
| HTML Instructions for Form 2555-EZ |
PDF(26K) |
(Rev. 1999) |
| Foreign Earned Income Exclusion |
| HTML Instructions for Form 2848 |
PDF(24K) |
(Rev. 0100) |
| Power of Attorney and Declaration of Representative |
| HTML Instructions for Form 3115 |
PDF(55K) |
(Rev. 0599) |
| Application for Change in Accounting Method |
| HTML Instructions for Form 3468 |
PDF(24K) |
(Rev. 1999) |
| Investment Credit |
| HTML Instructions for Form 3520 |
PDF(53K) |
(Rev. 1999) |
| Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts |
| HTML Instructions for Form 3520-A |
PDF(29K) |
(Rev. 1999) |
| Annual Information Return of Foreign Trust With a U.S. Owner |
| HTML Instructions for Form 3800 |
PDF(21K) |
(Rev. 1999) |
| General Business Credit |
| HTML Instructions for Form 4562 |
PDF(59K) |
(Rev. 1999) |
| Depreciation and Amortization |
| HTML Instructions for Form 4626 |
PDF(57K) |
(Rev. 1999) |
| Alternative Minimum Tax - Corporations |
| HTML Instructions for Form 4684 |
PDF(25K) |
(Rev. 1999) |
| Casualties and Thefts |
| HTML Instructions for Form 4720 |
PDF(50K) |
(Rev. 1999) |
| Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the Internal Revenue Code |
| HTML Instructions for Form 4797 |
PDF(34K) |
(Rev. 1999) |
| Sales of Business Property |
| HTML Instructions for Form 4972 |
PDF(29K) |
(Rev. 1999) |
| Tax on Lump-Sum Distributions |
| HTML Instructions for Form 5227 |
PDF(48K) |
(Rev. 1999) |
| Split-Interest Trust Information Return |
| HTML Instructions for Form 5300 |
PDF(47K) |
(Rev. 0798) |
| Application for Determination for Employee Benefit Plan (Info Copy Only) |
HTML Instructions for Form 5300
(Schedule Q) |
PDF(69K) |
(Rev. 0798) |
| Nondiscrimination Requirements |
| HTML Instructions for Form 5303 |
PDF(41K) |
(Rev. 0798) |
| Application for Determination for Collectively Bargained plan |
| HTML Instructions for Form 5307 |
PDF(35K) |
(Rev. 0798) |
| Application for Determination for Adopters of Master or Prototype, Regional Prototype or Volume Submitter Plans |
| HTML Instructions for Form 5310 |
PDF(40K) |
(Rev. 0697) |
| Application for Determination Upon Termination |
| HTML Instructions for Form 5310-A |
PDF(40K) |
(Rev. 0697) |
| Notice of Plan Merger or Consolidation, Spin-off, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business |
| HTML Instructions for Form 5329 |
PDF(28K) |
(Rev. 1999) |
| Additional Taxes Attributable to Qualified Retirement Plans (Including IRAs), Annuities, and Modified Endowment Contracts |
| HTML Instructions for Form 5330 |
PDF(77K) |
(Rev. 0898) |
| Return of Excise Taxes Related to Employee Benefit Plans |
| HTML Instructions for Form 5471 |
PDF(193K) |
(Rev. 0199) |
| Information Return of U.S. Persons With Respect To Certain Foreign Corporations |
| HTML Instructions for Form 5500 |
PDF(277K) |
(Rev. 1999) |
| Annual Return/Report of Employee Benefit Plan (Info Copy Only) |
| HTML Instructions for Form 5500-C/R |
|
(Rev. 1998) |
| Return/Report of Employee Benefit Plan (With fewer than 100 participants) |
| HTML Instructions for Form 5500-EZ |
PDF(59K) |
(Rev. 1999) |
| Annual Return of One Participant (Owners and Their Spouses) Retirement Plan (Info Copy Only) |
HTML Instructions for Form 5500
(Schedule B) |
PDF(91K) |
(Rev. 1998) |
| Actuarial Information (Info Copy Only) |
| HTML Instructions for Form 5713 |
PDF(47K) |
(Rev. 1099) |
| International Boycott Report |
| HTML Instructions for Form 5735 |
PDF(34K) |
(Rev. 1098) |
| Possessions Corporation Tax Credit Allowed Under Section 936 |
| HTML Instructions for Form 6198 |
PDF(47K) |
(Rev. 1999) |
| At-Risk Limitations |
| HTML Instructions for Form 6251 |
PDF(51K) |
(Rev. 1999) |
| Alternative Minimum Tax - Individuals |
| HTML Instructions for Form 6252 |
PDF(19K) |
(Rev. 1999) |
| Installment Sale Income |
| HTML Instructions for Form 6406 |
PDF(30K) |
(Rev. 0798) |
| Short Form Application for Determination for Amendment of Employee Benefit Plan |
| HTML Instructions for Form 8023 |
PDF(38K) |
(Rev. 0997) |
| Corporate Qualified Stock Purchase Elections |
| HTML Instructions for Form 8027 |
PDF(33K) |
(Rev. 1999) |
| Employer's Annual Information Return of Tip Income and Allocated Tips |
| HTML Instructions for Form 8038 |
PDF(47K) |
(Rev. 0199) |
| Information Return for Tax-Exempt Private Activity Bond Issues |
| HTML Instructions for Form 8038-G |
PDF(27K) |
(Rev. 0599) |
| Information Return for Tax-Exempt Governmental Obligations |
| HTML Instructions for Form 8082 |
PDF(30K) |
(Rev. 0298) |
| Notice of Inconsistent Treatment or Amended Return |
| HTML Instructions for Form 8233 |
PDF(355K) |
(Rev. 1096) |
| Entity Classification Election |
| HTML Instructions for Form 8264 |
PDF(54K) |
(Rev. 1199) |
| Application for Registration of a Tax Shelter |
| HTML Instructions for Form 8275 |
PDF(25K) |
(Rev. 0398) |
| Disclosure Statement |
| HTML Instructions for Form 8275-R |
PDF(25K) |
(Rev. 0398) |
| Regulation Disclosure Statement |
| HTML Instructions for Form 8283 |
PDF(37K) |
(Rev. 1098) |
| Noncash Charitable Contributions |
| HTML Instructions for Form 8390 |
PDF(26K) |
(Rev. 1999) |
| Information Return For Determination of Life Insurance Company Earnings Rate Under Section 812 |
| HTML Instructions for Form 8582 |
PDF(57K) |
(Rev. 1999) |
| Passive Activity Loss Limitations |
| HTML Instructions for Form 8582-CR |
PDF(85K) |
(Rev. 1999) |
| Passive Activity Credit Limitations |
| HTML Instructions for Form 8606 |
PDF(52K) |
(Rev. 1999) |
| Nondeductible IRAs (Contributions, Distributions and Basis) |
| HTML Instructions for Form 8621 |
PDF(69K) |
(Rev. 0299) |
| Interest Computation Under the Look-Back Method for Completed Long-Term Contracts |
| HTML Instructions for Form 8697 |
PDF(61K) |
(Rev. 0398) |
| Annual Return for Partnership Withholding Tax (Section 1446) Foreign Partner's Information Statement of Section 1446 Withholding tax Partnership Withholding Tax Payment (Section 1446) |
HTML Instructions for Form 8804, 8805,
& 8813 |
PDF(40K) |
(Rev. 1999) |
| Annual Return for Partnership Withholding Tax (Section 1446) |
| HTML Instructions for Form 8810 |
PDF(67K) |
(Rev. 1999) |
| Corporate Passive Activity Loss and Credit Limitations |
| HTML Instructions for Form 8828 |
PDF(37K) |
(Rev. 0198) |
| Recapture of Federal Mortgage Subsidy |
| HTML Instructions for Form 8829 |
PDF(26K) |
(Rev. 1999) |
| Expenses for Business Use of Your Home |
| HTML Instructions for Form 8839 |
PDF(32K) |
(Rev. 1999) |
| Qualified Adoption Expenses |
| HTML Instructions for Form 8850 |
PDF(21K) |
(Rev. 1198) |
| Work Opportunity Credit Pre-Screening Notice and Certification Request |
| HTML Instructions for Form 8853 |
PDF(47K) |
(Rev. 1999) |
| Medical Saving Accounts & Long-Term Care Insurance Contracts |
| HTML Instructions for Form 8854 |
PDF(28K) |
(Rev. 0199) |
| Expatriation Information Statement |
| HTML Instructions for Form 8862 |
PDF(14K) |
(Rev. 1199) |
| Information To Claim Earned Income Credit After Disallowance |
| HTML Instructions for Form 8865 |
PDF(124K) |
(Rev. 1299) |
| Return of U.S. Persons With Respect to Certain Foreign Partnerships |
| HTML Instructions for Form 8866 |
PDF(26K) |
(Rev. 0199) |
| Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method |
| HTML Instructions for Form CT-1 |
PDF(36K) |
(Rev. 1999) |
| Employer's Annual Railroad Retirement Tax Return |
| HTML Instructions for Form W-2c & W-3c |
PDF(34K) |
(Rev. 0199) |
| Corrected Wage & Tax Statement Transmittal of Corrected Income & Tax Statements |
| HTML Instructions for Form W-2 & W-3 |
PDF(128K) |
(Rev. 1999) |
| Wage and Tax Statement and Transmittal of Wage and Tax Statements |
| HTML Instructions for Form W-8 |
PDF(47K) |
(Rev. 1098) |
| Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding |
| HTML Instructions for Form W-8BEN |
PDF(55K) |
(Rev. 1098) |
| Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding |
| HTML Instructions for Form W-8ECI |
PDF(31K) |
(Rev. 1098) |
| Certificate of Foreign Person's Claim for Exemption From Withholding on Income Effectively Connected With the Conduct of a Trade or Business in the United States |
| HTML Instructions for Form W-8EXP |
PDF(64K) |
(Rev. 1098) |
| Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding |
| HTML Instructions for Form W-8IMY |
PDF(49K) |
(Rev. 1098) |
| Certificate of Foreign Intermediary, Foreign Partnership, or Certain U.S. Branches for United States Tax Withholding |
| HTML Instructions for Form W-9 |
PDF(17K) |
(Rev. 1199) |
| Request for Taxpayer Identification Number and Certification |
