 |
|
 |
Tax Center>>Tax Forms & Applications>>
IRS Tax Forms & Applications- Business
Visit our Taxpayer Education center for important informational packets- not only for individuals but businesses too!
Sole-Proprietorship
Self-Employment Tax- Form 1040 SCH SE
Self-employed persons use Schedule SE with their Form 1040 to figure the self-employment tax due on their net earnings.
Profit or Loss from Business- Sole Proprietorship Form 1040 SCH C
Form 1040 filers who have income from a business or who receive wages as a statutory employee use Schedule C to figure profit or loss.
Net Profit from Business- Sole Proprietorship Form 1040 SCH C-EZ
Small businesses and statutory employees who file Form 1040 can use Schedule C-EZ instead of Schedule C to figure profit (or loss) if their expenses are $2500 or less and they meet certain other conditions.
Capital Gains and Losses- Form 1040 SCH D
Form 1040 filers use Schedule D to report sales or exchanges or certain involuntary conversions of capital assets, certain capital gain distributions, and non-business bad debts. The form includes the tax computation using maximum capital gain rates.
Partnerships#
Rental Real Estate Income and Expenses of a Partnership- Form 8825
Partnerships and S corporations use Form 8825 to report income and deductible expenses from rental real estate activities, including those that flow through from partnerships, estates, or trusts.
U.S. Return of Income for Electing Large Partnerships- Form 1065 B
Electing large partnerships (as defined in section 775) use Form 1065-B to report the income, deductions, gains, losses, etc., from their operations.
Partner's Share of Income (Loss) from an Electing Large Partnership
Electing large partnerships use Schedule K-1 (Form 1065-B) to report to partners their share of the partnership's income, credits, deductions, etc.
U.S. Return of Partnership Income- Form 1065
Partnerships (including syndicates, groups, pools, joint ventures, etc.) use Form 1065 to report the income, deductions, gains, losses, etc., from their operations.
Partner's Shares of Income, Credits, Deductions, Etc.
Partnerships use Schedule K-1 (Form 1065) to report to their partners their share of the partnership's income, credits, deductions, etc.
IRS e-file Signature Authorization for Form 1065
Form 8879-PE, IRS e-file Signature Authorization for Form 1065, was developed for Modernized e-file for partnerships. Internal Revenue Code sections 6109 and 6103
IRS e-file Signature Authorization for Form 1065-B
Tax year 2006 is the first year that filers of Form 1065-B (electing large partnerships) can file electronically. Form 8879-B is used when a personal identification number (PIN) will be used to electronically sign the electronic tax return, and, if applicable, consent to an electric funds withdrawal.
C-Corporations#
U.S. Corporation Income Tax Return- Form 1120
Corporations use Form 1120 to report the income, gains, losses, deductions, and credits, and to figure income tax liability.
Tax Extension for a Corporation Expecting a Net Operating Loss Carryback- Form 1138
A corporation expecting a net operating loss for the current year uses Form 1138 to request an extension of time for payment of tax for the immediately preceding tax year.
Application for Automatic Extension of Time To File Corporation Income Tax Return- Form 7004
Corporations use Form 7004 to request a 6-month extension of time to file the corporate income tax return.
S-Corporations#
Election by a Small Business Corporation- Form 2553
Qualifying small business corporations use Form 2553 to elect to be an S corporation. This permits the income of the S corporation to be taxed to the shareholders rather than the corporation itself, with some exceptions.
U.S. Income Tax Return for an S Corporation- Form 1120 S
Corporations that elect to be S corporations use Form 1120-S to report income, deductions, gains, losses, etc.
Rental Real Estate Income and Expenses of a Partnership or an S Corporation- Form 8825
Partnerships and S corporations use Form 8825 to report income and deductible expenses from rental real estate activities, including those that flow through from partnerships, estates, or trusts.
Charities & Non-Profits#
Return of Organization Exempt From Income Tax- Form 990
Tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations use Form 990 to report required information to IRS.
Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation- Form 990 PF
Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation and Form 4720, Return of Certain Excise Taxes on Charities and Other IRC section 6033 requires all private foundations, including section 4947(a)(1) trusts treated as private foundations, to file an annual information return. Section 53.4940-1(a) of the Income Tax Regulations requires that the tax on net investment income be reported on the return filed under section 6033. Form 990-PF is used for this purpose. Section 6011 requires a report of taxes under Chapter 42 of the Code for prohibited acts by private foundation and certain related parties. Form 4720 is used by foundations and/or related persons to report prohibited activities in detail and pay the tax on them.
Exempt Organization Business Income Tax Return- Form 990 T
Organizations exempt from tax use Form 990-T to report unrelated business income and the tax thereon, proxy tax liability, and to claim a refund of income tax paid by a RIC or a REIT on undistributed long-term capital gain.
Short Form Return of Organization Exempt From Income Tax- Form 990 EZ
Tax-exempt organizations with gross receipts less than $100,000 and total assets less than $250,000 can use Form 990-EZ to report required Information to IRS.
Organization Exempt Under Section 501(c)(3) (Except Private Foundation) and Section 501(e), 501(f), 501(k), 501(n), or Section 4947(a)(1) Nonexempt Charitable Trust- Form 990 SA
Organizations that are exempt from tax under section 501(c)(3) and nonexempt charitable trusts under section 4947(a)(1) use Schedule A (Form 990 or 990-EZ) to report additional information to IRS. (Private foundations should use Form 990-PF.)
Application for Employer Identification Number (EIN)- Form SS4
(This is the first step in applying for tax-exempt status.) For use by employers, corporations, partnerships, trusts, estates, churches, government agencies, Indian tribal entities, certain individuals, and others.
Application for Recognition of Exemption Under Section 501(c)(3)- Form 1023
This form represents the second step in filing for tax-exempt status.
Other Forms#
HUB Zone Certification- Online Application
Wage and Tax Statement (W-2)
Employers file Form W-2 to report wages, tips, and other compensation paid to employees as well as FICA and withheld income taxes.
Employee’s Withholding Allowance Certificate (W-4)
Employees complete Form W-4 and gives it to their employer so their employer withholds the correct Federal income tax from their pay.
Request for Taxpayer Identification Number and Certification (W-9)
U.S. persons use Form W-9 to provide their correct taxpayer identification number (TIN) to payers (or brokers) who are required to file information returns with IRS.
** If you can't find the form you are looking for here, try the IRS Forms Catalog.
|
|
