Table of Contents
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For returns required to be filed after December 31, 2008, the minimum penalty for failure to file a return that is over 60 days late has increased to the smaller of the tax due or $135. See page 4 of the instructions.
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For business start-up and organizational costs paid or incurred after September 8, 2008, an organization is deemed to have made an election to deduct a certain amount of its start-up costs and organizational costs under sections 195(b) or 248(a) and is no longer required to attach a statement to the return to make this election. An organization can elect to forgo this deemed election and amortize all of such costs. See Business start-up and organizational costs on page 12 for details.
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The following credits are new for 2008. For details, see the various credit forms and instructions.
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The cellulosic biofuel fuel credit is reported on Form 6478, Alcohol and Cellulosic Biofuel Fuels Credit.
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The credit for holders of new clean renewable energy bonds, Midwestern tax credit bonds, qualified energy conservation bonds, qualified forestry conservation bonds, and qualified zone academy bonds (for bonds issued after October 3, 2008) will be reported on Form 8912, Holders of Tax Credit Bonds.
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The agricultural chemicals security credit will be reported on Form 8931, Agricultural Chemicals Security Credit.
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The credit for employer differential wage payments will be reported on Form 8932, Credit for Employer Differential Wage Payments.
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The credit for carbon dioxide sequestration will be reported on Form 8933, Carbon Dioxide Sequestration Credit.
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The employee retention credit and the housing credit for affected employers will be reported on Form 5884-A, Credits for Affected Midwestern Disaster Area Employers.
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For information on temporary tax relief for certain taxpayers in Kiowa County, Kansas, and surrounding areas, see Pub. 4492-A, Information for Taxpayers Affected by the May 4, 2007, Kansas Storms and Tornadoes.
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For information on tax relief granted to certain taxpayers in the Midwestern disaster areas that were affected by floods between May and August 2008 and declared eligible for federal assistance, see Pub. 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas.
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For tax years ending after May 22, 2008, and tax years beginning before May 23, 2009, if an organization has both a net capital gain and a qualified timber gain, a maximum 15% capital gain tax rate may apply to the qualified timber gain. Use the new Part IV, Schedule D (Form 1120) to figure the organization's special alternative tax. See the instructions for Part IV, Schedule D.
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All general business credits allowed against the alternative minimum tax are claimed on Form 3800. See the instructions for line 40c, on page 16, and Form 3800.
The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
If the organization has attempted to deal with an IRS problem unsuccessfully, it should contact the Taxpayer Advocate. The Taxpayer Advocate independently represents the organization's interest and concerns within the IRS by protecting the rights and resolving problems that have not been fixed through normal channels.
While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that the organization's case is given a complete and impartial review.
The organization's assigned personal advocate will listen to its point of view and will work with the organization to address its concerns. The organization can expect the advocate to provide:
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An impartial and independent look at your problem.
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Timely acknowledgment.
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The name and telephone number of the individual assigned to its case.
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Updates on progress.
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Time frames for action.
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Speedy resolution.
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Courteous service.
When contacting the Taxpayer Advocate, the organization should be prepared to provide the following information:
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The organization's name, address, and employer identification number (EIN).
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The name and telephone number of an authorized contact person and the hours he or she can be reached.
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The type of tax return and years involved.
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A detailed description of the problem.
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Previous attempts to solve the problem and the office that was contacted.
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A description of the hardship the organization is facing and supporting documentation (if applicable).
The organization may contact a Taxpayer Advocate by calling a toll-free number, 1-877-777-4778. Persons who have access to TTY/TTD equipment may call 1-800-829-4059 and ask for Taxpayer Advocate assistance. If the organization prefers, it may call, write, or fax to the Taxpayer Advocate office in its area. See Pub. 1546, The Taxpayer Advocate Service–How to Get Help with Unresolved Tax Problems, for a list of addresses and fax numbers.
If you have questions and/or need help completing this form, please call 1-877-829-5500. This toll-free telephone service is available Monday through Friday.
You can access the IRS website 24 hours a day, 7 days a week, at www.irs.gov to:
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Order IRS products online.
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Download forms, instructions, and publications.
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See answers to frequently asked tax questions.
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Search publications online by topic or keyword.
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Send us comments or request help by email.
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Sign up to receive local and national tax news by email. To subscribe, visit www.irs.gov/eo.
You can order Pub. 1796, IRS Tax Products on DVD, and obtain:
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Current-year forms, instructions, and publications.
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Prior-year forms, instructions, and publications.
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Tax Map: An electronic research tool and finding aid.
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Tax law and frequently asked questions (FAQs).
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Tax topics from the IRS telephone response system.
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Internal Revenue Code—Title 26
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Fill-in, print and save features for most tax forms.
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Internal Revenue Bulletins
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Toll-free and email technical support.
The DVD is released twice during the year: The first release will begin January 2009. The final release will ship the beginning of March 2009.
Purchase the DVD from National Technical Information Services (NTIS) at: www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to purchase the DVD for $30 (plus a $6 handling fee).
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