Use Form W-9 to request the taxpayer identification number (TIN) of a U.S. person (including a resident alien) and to request certain certifications and claims for exemption. (See Purpose of Form on Form W-9.) Withholding agents may require signed Forms...
Citizens of the United States and resident aliens, except those with gross incomes below a certain level, are required to file an income tax return with the Internal Revenue Service (IRS) each year. This income tax return is officially referred to as Form...
Federal law requires you, as an employer, to withhold taxes from your employees' pay. Each time you pay wages, you must withhold or take out of your employees' pay certain amounts for federal income tax, social security tax, and Medicare tax. You must...
Use Form 1120, U.S. Corporation Income Tax Return, to report the income, gains, losses, deductions, credits, and to figure the income tax liability of a corporation. Unless exempt under section 501, all domestic corporations (including corporations in...
Use Form 8949 to report sales and exchanges of capital assets. Form 8949 allows you and the IRS to reconcile amounts that were reported to you and the IRS on Form 1099-B or 1099-S (or substitute statement) with the amounts you report on your return. If...
Use Form 4797 to report: The sale or exchange of: Property used in your trade or business; Depreciable and amortizable property; Oil, gas, geothermal, or other mineral properties; Section 126 property. The involuntary conversion (from other than...
Form 1065 is an information return used to report the income, deductions, gains, losses, etc., from the operation of a partnership. A partnership does not pay tax on its income but "passes through" any profits or losses to its partners. Partners must...
Form 944 is designed so the smallest employers (those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less) will file and pay these taxes only once a year instead of every quarter. If you previously...
Taxpayers use Form 4562 to claim a deduction for depreciation or amortization, to make the section 179 election to expense certain property, and to provide information on the business/investment use of cars and other listed...
Form 5500-EZ is a simpler form that you can use if you have a one-participant retirement plan and you meet the five conditions listed under Who May File Form 5500-EZ. If you do not meet the five conditions, see Form 5500, Return/Report of Employee Benefit...
