2003 Tax Help Archives  

2003 Instructions - HTML Format

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Instructions for Forms
 
HTML Instructions for Form 706   PDF(204K)
(Rev. 0803) 
United States Estate (and Generation-Skipping Transfer) Tax Return
HTML Instructions for Form 706-A   PDF(29K)
(Rev. 0899) 
United States Additional Estate Tax Return
HTML Instructions for Form 706-D   PDF(26K)
(Rev. 1003) 
United States Additional Estate Tax Return Under Code Section 2057
HTML Instructions for Form 706-GS(D)   PDF(33K)
(Rev. 0103) 
Generation-Skipping Transfer Tax Return for Distributions
HTML Instructions for Form 706-GS(T)   PDF(44K)
(Rev. 0103) 
Generation Skipping Transfer Tax Return for Terminations
HTML Instructions for Form 706-NA   PDF(32K)
(Rev. 0103) 
United States Estate (and Generation-Skipping Transfer) Tax Return
HTML Instructions for Form 706-QDT   PDF(36K)
(Rev. 0103) 
United States Estate Tax Return for Qualified Domestic Trusts
HTML Instructions for Form 709   PDF(80K)
(Rev. 2003) 
United States Gift (and Generation-Skipping Transfer) Tax Return
HTML Instructions for Form 720   PDF(68K)
(Rev. 0403) 
Quarterly Federal Excise Tax Return
HTML Instructions for Forms 720-TO & 720-CS   PDF(58K)
(Rev. 0301) 
Terminal Operator Report and Carrier Summary Report
HTML Instructions for Form 843   PDF(26K)
(Rev. 1102) 
laim for Refund and Request for Abatement
HTML Instructions for Form 926   PDF(22K)
(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(52K)
(Rev. 2003) 
Employer's Annual Federal Unemployment (FUTA) Tax Return
HTML Instructions for Form 940-EZ   PDF(51K)
(Rev. 2003) 
Employer's Annual Federal Unemployment (FUTA) Tax Return
HTML Instrucciones para la Forma 940-PR   PDF(74K)
(Rev. 2003) 
Planilla Para La Declaracion Anual Del Patrono La Contribcion Federal Para El Desempleo (FUTA)
HTML Instructions for Form 941   PDF(87K)
(Rev. 1003) 
Employer's Quarterly Federal Tax Return
HTML Instrucciones para la Forma 941-PR   PDF(49K)
(Rev. 1003) 
Planilla Para La Declaracion Trimestral Del Patrono -La Contribucion Federal Al Seguro Social Y Al Seguro Medicare
HTML Instructions for Form 941-SS   PDF(69K)
(Rev. 1003) 
Employer’s Quarterly Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
HTML Instructions for Form 943   PDF(38K)
(Rev. 2003) 
Employer's Annual Tax Return for Agricultural Employees
HTML Instrucciones para la Forma 943-PR   PDF(47K)
(Rev. 2003) 
Planilla para la Declaraci´ on Anual de la Contribuci´ on del Patrono de Empleados Agr´icolas
HTML Instructions for Form 945   PDF(36K)
(Rev. 2003) 
Annual Return of Withheld Federal Income Tax
HTML Instructions for Form 990-BL   PDF(46K)
(Rev. 0802) 
Return of U.S. Persons With Respect to Certain Foreign Partnerships
HTML Instructions for Form 990-C   PDF(123K)
(Rev. 2003) 
Farmers' Cooperative Association Income Tax Return
HTML Instructions for Form 990 & Form 990-EZ   PDF(302K)
(Rev. 2003) 
Instructions for Form 990 and Form 990-EZ
HTML Instructions for Form 990-PF   PDF(195K)
(Rev. 2003) 
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(88K)
(Rev. 2003) 
Organization Exempt Under Section 501(c)(3)
HTML Instructions for Form 1028   PDF(18K)
(Rev. 1099) 
Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code
HTML Instructions for Form 1040 (Including Tax Tables)   PDF(1.7M)
(Rev. 2003) 
U.S. Individual Income Tax Return
HTML Instructions for Schedule A & B (Form 1040)   PDF(73K)
(Rev. 2003) 
Itemized Deductions and Interest and Dividend Income
HTML Instructions for Schedule C (Form 1040)   PDF(78K)
(Rev. 2003) 
Profit or Loss From Business
HTML Instructions for Schedule D (Form 1040)   PDF(87K)
(Rev. 2003) 
Capital Gains and Losses
HTML Instructions for Schedule E (Form 1040)   PDF(55K)
(Rev. 2003) 
Instructions for Schedule E (Form 1040)
HTML Instructions for Schedule F (Form 1040)   PDF(56K)
(Rev. 2003) 
Profit or Loss From Farming
HTML Instructions for Schedule H (Form 1040)   PDF(90K)
(Rev. 2003) 
Household Employers
HTML Instructions for Schedule J (Form 1040)   PDF(60K)
(Rev. 2003) 
Farm Income Averaging
HTML Instructions for Schedule R (Form 1040)   PDF(29K)
(Rev. 2003) 
Credit for the Elderly or the Disabled
HTML Instructions for Schedule SE (Form 1040)   PDF(55K)
(Rev. 2003) 
Self-Employment Tax
HTML Instructions for Form 1040A   PDF(438K)
(Rev. 2003) 
U.S. Individual Income Tax Return
HTML Instructions for Schedule 2 (Form 1040A)   PDF(32K)
(Rev. 2003) 
Child and Dependent Care Expenses for Form 1040A Filers
HTML Instructions for Schedule 3 (Form 1040A)   PDF(28K)
(Rev. 2003) 
Credit for the Elderly or the Disabled for Form 1040A Filers
HTML Instructions for Form 1040-C   PDF(72K)
(Rev. 2004) 
U.S. Departing Alien Income Tax Return
HTML Instructions for Form 1040EZ   PDF(254K)
(Rev. 2003) 
Income Tax Return for Single & Joint Filers With No Dependents
HTML Instructions for Form 1040NR   PDF(548K)
(Rev. 2003) 
U.S. Nonresident Alien Income Tax Return
HTML Instructions for Form 1040NR-EZ   PDF(118K)
(Rev. 2003) 
U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
HTML Instructions for Form 1040X   PDF(46K)
(Rev. 1103) 
Amended U.S. Individual Income Tax Return
HTML Instructions for Form 1041 & Schedules A, B, D, G, I, J, & K-1   PDF(259K)
(Rev. 2003) 
U.S. Income Tax Return for Estates and Trusts
HTML Instructions for Form 1042-S   PDF(104K)
(Rev. 2003) 
Foreign Person's U.S. Source Income Subject to Withholding
HTML Instructions for Form 1065   PDF(228K)
(Rev. 2003) 
U.S. Partnership Return of Income
HTML Partner's Instructions for Schedule K-1 (Form 1065)   PDF(80K)
(Rev. 2003) 
Partner's Share of Income, Credits, Deductions, etc.
HTML Instructions for Form 1098   PDF(31K)
(Rev. 2004) 
Mortgage Interest Statement
HTML Instructions for Forms 1098-E & 1098-T   PDF(31K)
(Rev. 2003) 
Student Loan Interest Statement & Tuition Payments Statement
HTML Instructions for Forms 1099, 1098, 5498, & W-2G   PDF(972K)
(Rev. 2003) 
Instructions for Forms 1099, 1098, 5498, and W-2G
HTML Instructions for Forms 1099-A & 1099-C   PDF(33K)
(Rev. 2004) 
Acquisition or Abandonment of Secured Property
HTML Instructions for Form 1099-CAP   PDF(24K)
(Rev. 2003) 
Changes in Corporate Control and Capital Structure
HTML Instructions for Form 1099-DIV   
(Rev. 2003) 
Dividends and Distributions
HTML Instructions for Form 1099-G   PDF(18K)
(Rev. 2004) 
Certain Government Payments
HTML General Instructions for Forms 1099, 1098, 5498, & W-2G   PDF(133K)
(Rev. 2003) 
General Instructions for Forms 1099, 1098, 5498, and W-2G
HTML Instructions for Form 1099-H   PDF(31K)
(Rev. 2003) 
Instructions for Form 1099-H
HTML Instructions for Forms 1099-INT & 1099-OID   
(Rev. 2004) 
Interest Income
HTML Instructions for Form 1099-LTC   
(Rev. 2004) 
Long Term Care and Accelerated Death Benefits
HTML Instructions for Forms 1099-MSA & 5498-MSA   PDF(20K)
(Rev. 2004) 
Distributions From an Archer MSA or Medicare+Choice MSA
HTML Instructions for Form 1099-MISC   PDF(66K)
(Rev. 2004) 
Miscellaneous Income
HTML Instructions for Form 1099-PATR   
(Rev. 2004) 
Taxable Distributions Received From Cooperatives
HTML Instructions for Form 1099-Q   PDF(25K)
(Rev. 2004) 
Qualified Tuition Program Payments (Under Section 529)
HTML Instructions for Forms 1099-R & 5498   PDF(101K)
(Rev. 2003) 
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
HTML Instructions for Form 1099-S   PDF(31K)
(Rev. 2004) 
Proceeds from Real Estate Transactions
HTML Instructions for Form 1116   PDF(88K)
(Rev. 2003) 
Foreign Tax Credit (Individual, Fiduciary, or Nonresident Alien Individual)
HTML Instructions for Form 1118   PDF(71K)
(Rev. 0202) 
Foreign Tax Credit - Corporations
HTML Instructions for Forms 1120 & 1120-A   PDF(172K)
(Rev. 2003) 
U.S. Corporation Income Tax Return, U.S. Corporation Short-Form Income Tax Return
HTML Instructions for Form 1120-FSC   PDF(120K)
(Rev. 2003) 
U.S. Income Tax Return of a Foreign Sales Corporation
HTML Instructions for Form 1120-L   PDF(127K)
(Rev. 2003) 
U.S. Life Insurance Company Income Tax Return
HTML Instructions for Form 1120-ND   PDF(42K)
(Rev. 1203) 
Return for Nuclear Decommissioning Funds and Certain Related Persons
HTML Instructions for Form 1120-PC   PDF(126K)
(Rev. 2003) 
U.S. Property and Casualty Insurance Company Income Tax Return
HTML Instructions for Form 1120-REIT   PDF(98K)
(Rev. 2003) 
U.S. Income Tax Return for Real Estate Investment Trusts
HTML Instructions for Form 1120-RIC   PDF(96K)
(Rev. 2003) 
U.S. Income Tax Return for Regulated Investment Companies
HTML Instructions for Form 1120S   PDF(228K)
(Rev. 2003) 
U.S. Income Tax Return for an S Corporation
HTML Instructions for Form 1120-SF   PDF(40K)
(Rev. 1103) 
U.S. Income Tax Return for Settlement Funds (Under Section 468B)
HTML Instructions for Schedule PH (Form 1120)(FY)   PDF(40K)
(Rev. 1003) 
U.S. Personal Holding Company (PHC) Tax
HTML Instructions for Schedule PH (Form 1120)   PDF(50K)
(Rev. 2003) 
U.S. Personal Holding Company (PHC) Tax
HTML Instructions for Schedule D (Form 1120S)   PDF(37K)
(Rev. 2003) 
Capital Gains and Losses and Built-In Gains
HTML Shareholder's Instructions for Schedule K-1 (Form 1120S)   PDF(67K)
(Rev. 2003) 
Shareholder's Share of Income, Credits, Deductions, etc.
HTML Instructions for Form 1128   PDF(33K)
(Rev. 0903) 
Application to Adopt, Change or Retain a Tax Year
HTML Instructions for Form 1139   PDF(34K)
(Rev. 0602) 
Corporation Application for Tentative Refund
HTML Instructions for Form 2106   PDF(63K)
(Rev. 2003) 
Employee Business Expenses
HTML Instructions for Form 2210   PDF(45K)
(Rev. 2003) 
Underpayment of Estimated Tax by Individuals, Estates, and Trusts
HTML Instructions for Form 2220   PDF(39K)
(Rev. 2003) 
Underpayment of Estimated Tax By Corporations
HTML Instructions for Form 2290   
(Rev. 0703) 
Heavy Highway Vehicle Use Tax Return
HTML Instrucciones para la Forma 2290-SP   PDF(97K)
(Rev. 0703) 
Heavy Highway Vehicle Use Tax Return (Spanish Version)
HTML Instructions for Form 2441   PDF(32K)
(Rev. 2003) 
Child and Dependent Care Expenses
HTML Instructions for Form 2553   PDF(31K)
(Rev. 1202) 
Election by a Small Business Corporation
HTML Instructions for Form 2555   PDF(58K)
(Rev. 2003) 
Foreign Earned Income
HTML Instructions for Form 2555-EZ   PDF(234K)
(Rev. 2003) 
Foreign Earned Income Exclusion
HTML Instructions for Form 2848   PDF(35K)
(Rev. 0102) 
Power of Attorney and Declaration of Representative
HTML Instructions for Form 3115   PDF(75K)
(Rev. 0599) 
Application for Change in Accounting Method
HTML Instructions for Form 3520   PDF(66K)
(Rev. 2003) 
Annual Return to Report Transactions with Foreign Trusts & Receipt of Certain Foreign Gifts
HTML Instructions for Form 3520-A   PDF(42K)
(Rev. 2003) 
Annual Information Return of Foreign Trust With a U.S. Owner
HTML Instructions for Form 4562   PDF(97K)
(Rev. 2003) 
Depreciation & Amortization
HTML Instructions for Form 4626   PDF(82K)
(Rev. 2003) 
Alternative Minimum Tax - Corporations
HTML Instructions for Form 4684   PDF(35K)
(Rev. 2003) 
Casualties and Thefts
HTML Instructions for Form 4720   PDF(65K)
(Rev. 2003) 
Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the Internal Revenue Code
HTML Instructions for Form 4768   PDF(30K)
(Rev. 0903) 
Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes
HTML Instructions for Form 4797   PDF(64K)
(Rev. 2003) 
Sales of Business Property
HTML Instructions for Form 5300   PDF(39K)
(Rev. 0901) 
Application for Determination for Employee Benefit Plan
HTML Instructions for Schedule Q (Form 5300)   PDF(51K)
(Rev. 0901) 
Elective Determination Requests
HTML Instructions for Form 5303   PDF(36K)
(Rev. 0598) 
Application for Determination for Collectively Bargained plan
HTML Instructions for Form 5307   PDF(30K)
(Rev. 0901) 
Application for Determination for Adopters of Master or Prototype, Regional Prototype or Volume Submitter Plans
HTML Instructions for Form 5310   PDF(54K)
(Rev. 1102) 
Application for Determination Upon Termination
HTML Instructions for Form 5310-A   PDF(39K)
(Rev. 0503) 
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(41K)
(Rev. 2003) 
Additional Taxes Attributable to Qualified Retirement Plans (Including IRAs), Annuities, and Modified Endowment Contracts
HTML Instructions for Form 5330   PDF(61K)
(Rev. 1003) 
Return of Excise Taxes Related to Employee Benefit Plans
HTML Instructions for Form 5471   PDF(128K)
(Rev. 0103) 
Information Return of U.S. Persons With Respect To Certain Foreign Corporations
HTML Instructions for Form 5498-ESA   PDF(17K)
(Rev. 2004) 
Coverdell ESA Contribution Instructions
HTML Instructions for Form 5500   PDF(345K)
(Rev. 2003) 
Annual Return/Report of Employee Benefit Plan (Info Copy Only)
HTML Instructions for Form 5500-EZ   PDF(73K)
(Rev. 2003) 
Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan
HTML Instructions for Schedule B (Form 5500)   PDF(58K)
(Rev. 2003) 
Annual Return/Report of Employee Benefit Plan
HTML Instructions for Schedule P (Form 5500)   PDF(17K)
(Rev. 2003) 
Annual Return of Fiduciary of Employee Benefit Trust
HTML Instructions for Form 5713   PDF(64K)
(Rev. 1101) 
International Boycott Report
HTML Instructions for Form 5735   PDF(24K)
(Rev. 0403) 
Possessions Corporation Tax Credit Allowed Under Section 936
HTML Instructions for Form 6198   PDF(53K)
(Rev. 2003) 
At-Risk Limitations
HTML Instructions for Form 6251   PDF(62K)
(Rev. 2003) 
Alternative Minimum Tax - Individuals
HTML Instructions for Form 6406   PDF(27K)
(Rev. 0901) 
Short Form Application for Determination for Amendment of Employee Benefit Plan
HTML Instructions for Form 706-GS(D-1)   PDF(37K)
(Rev. 0103) 
Notification of Distribution From a Generation-Skipping Trust
HTML Instructions for Form 8023   PDF(27K)
(Rev. 1002) 
Corporate Qualified Stock Purchase Elections
HTML Instructions for Form 8027   PDF(41K)
(Rev. 2003) 
Employer's Annual Information Return of Tip Income and Allocated Tips
HTML Instructions for Form 8038   PDF(36K)
(Rev. 0102) 
Information Return for Tax-Exempt Private Activity Bond Issues
HTML Instructions for Form 8038-G   PDF(19K)
(Rev. 1100) 
Information Return for Tax-Exempt Governmental Obligations
HTML Instructions for Form 8038-T   PDF(34K)
(Rev. 0102) 
Arbitrage Rebate and Penalty in Lieu of Arbitrage Rebate
HTML Instructions for Form 8082   PDF(22K)
(Rev. 0100) 
Notice of Inconsistent Treatment or Amended Return
HTML Instructions for Form 8233   PDF(38K)
(Rev. 1201) 
Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
HTML Instructions for Form 8264   PDF(77K)
(Rev. 0901) 
Application for Registration of a Tax Shelter
HTML Instructions for Form 8275   PDF(20K)
(Rev. 0501) 
Disclosure Statement
HTML Instructions for Form 8275-R   PDF(24K)
(Rev. 0202) 
Regulation Disclosure Statement
HTML Instructions for Form 8283   PDF(32K)
(Rev. 1098) 
Noncash Charitable Contributions
HTML Instructions for Form 8594   PDF(28K)
(Rev. 1002) 
Asset Acquisition Statement Under Section 1060
HTML Instructions for Form 8606   PDF(55K)
(Rev. 2003) 
Nondeductible IRAs (Contributions, Distributions and Basis)
HTML Instructions for Form 8615   PDF(25K)
(Rev. 2003) 
Tax for Children Under Age 14 With Investment Income of More Than $1,500
HTML Instructions for Form 8621   PDF(39K)
(Rev. 1200) 
Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
HTML Instructions for Form 8697   PDF(46K)
(Rev. 1102) 
Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
HTML Instructions for Form 8802   PDF(94K)
(Rev. 1203) 
Application for U.S. Residency Certification
HTML Instructions for Forms 8804, 8805, & 8813   PDF(61K)
(Rev. 2003) 
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 8810   PDF(76K)
(Rev. 2003) 
Corporate Passive Activity Loss and Credit Limitations
HTML Instructions for Form 8828   PDF(32K)
(Rev. 1198) 
Recapture of Federal Mortgage Subsidy
HTML Instructions for Form 8829   PDF(30K)
(Rev. 2003) 
Expenses for Business Use of Your Home
HTML Instructions for Form 8839   PDF(40K)
(Rev. 2003) 
Qualified Adoption Expenses
HTML Instructions for Form 8850   PDF(23K)
(Rev. 1002) 
Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits
HTML Instructions for Form 8853   PDF(71K)
(Rev. 2003) 
Archer MSAs and Long-Term Care Insurance Contracts
HTML Instructions for Form 8854   PDF(28K)
(Rev. 0203) 
Expatriation Information Statement
HTML Instructions for Form 8862   PDF(23K)
(Rev. 1103) 
Information To Claim Earned Income Credit After Disallowance
HTML Instructions for Form 8866   PDF(34K)
(Rev. 1102) 
Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method
HTML Instructions for Form 8871   PDF(27K)
(Rev. 0703) 
Political Organization Notice of Section 527 Status
HTML Instructions for Form 8872   PDF(30K)
(Rev. 1102) 
Political Organization Report of Contributions and Expenditures
HTML Instructions for Form 8873   PDF(37K)
(Rev. 2003) 
Extraterritorial Income Exclusion
HTML Instructions for Form 8883   PDF(30K)
(Rev. 1002) 
Asset Allocation Statement Under Section 338
HTML Instructions for Form 8886   PDF(29K)
(Rev. 0303) 
Reportable Transaction Disclosure Statement
HTML Instructions for Form CT-1   PDF(42K)
(Rev. 2003) 
Employer's Annual Railroad Retirement Tax Return
HTML Instructions for Form SS-4   PDF(45K)
(Rev. 0903) 
Application for Employer Identification Number
HTML Instrucciones para la Forma SS-4PR   PDF(52K)
(Rev. 1201) 
Solicitud de N´ umero de Identificaci´ on Patronal (EIN)
HTML Instructions for Forms W-2c & W-3c   PDF(34K)
(Rev. 1202) 
Transmittal of Corrected Income and Tax Statements
HTML Instructions for Forms W-2G & 5754   PDF(26K)
(Rev. 2004) 
Certain Gambling Winnings, Statement by Person(s) Receiving Gambling Winnings
HTML Instructions for Forms W-2 & W-3   PDF(91K)
(Rev. 2004) 
Wage and Tax Statement and Transmittal of Wage and Tax Statements
HTML Instrucciones para la Forma W-3c PR   PDF(38K)
(Rev. 0103) 
Transmisi´ on de Comprobantes de Retenci´ on Corregidos Transmittal of Corrected Wage and Tax Statements
HTML Instrucciones para la Forma W-3PR   
(Rev. 2004) 
Informe de Comprobantes de Retención (Transmittal of Withholding Statements)
HTML Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, & W-8IMY   PDF(34K)
(Rev. 0803) 
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY
HTML Instructions for Form W-8BEN   PDF(41K)
(Rev. 0103) 
Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
HTML Instructions for Form W-8ECI   PDF(31K)
(Rev. 1203) 
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(31K)
(Rev. 0801) 
Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding
HTML Instructions for Form W-8IMY   PDF(43K)
(Rev. 1203) 
Certificate of Foreign Intermediary, Foreign Partnership, or Certain U.S. Branches for United States Tax Withholding
HTML Instructions for the Requester of Form W-9   PDF(28K)
(Rev. 0102) 
Request for Taxpayer Identification Number and Certification

2003 Tax Forms
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