Other Items Related To Form 6251
Publication 514, Foreign Tax Credit for Individuals
This publication discusses the credit or itemized deduction you may be able to take if you paid or accrued foreign taxes to a foreign country on foreign source income and you are subject to U.S. tax on that same income.
Publication 525, Taxable and Nontaxable Income
This publication discusses many kinds of income and explains whether they are taxable or nontaxable.
Publication 535, Business Expenses
This publication discusses common business expenses and explains what is and is not deductible. The chapters cover general rules for deducting business expenses and specific expenses.
Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL). This publication discusses NOLs for individuals, estates, and trusts.
Publication 946, How To Depreciate Property
This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation.
Form 1040, U.S. Individual Income Tax Return
Annual income tax return filed by citizens or residents of the United States.
Form 1040NR, U.S. Nonresident Alien Income Tax Return
You may need to file Form 1040NR if you were a nonresident alien engaged in a trade or business in the United States, represented a deceased person who would have had to file Form 1040NR, or represented an estate or trust that had to file Form 1040NR.
Form 1041, U.S. Income Tax Return for Estates and Trusts
The fiduciary of a domestic decedent's estate, trust, or bankruptcy estate uses Form 1041 to report the income, deductions, gains, losses, etc. of the estate or trust, the income that is either accumulated or held for future distribution or distributed currently to the beneficiaries, any income tax liability of the estate or trust, and employment taxes on wages paid to household employees.
Form 1065, U.S. Return of Partnership Income
Form 1065 is an information return used to report the income, gains, losses, deductions, credits, etc., from the operation of a partnership.
Form 1065-B, U.S. Return of Income for Electing Large Partnerships
Form 1065-B is an information return used to report the income, gains, losses, deductions, etc., from the operation of an electing large partnership (as defined in section 775).
Form 1099-DIV, Dividends and Distributions
This form is used by banks and other financial institutions to report dividends and other distributions to taxpayers and to the IRS.
Form 1099-INT, Interest Income
File Form 1099-INT, Interest Income, for each person: to whom you paid amounts reportable in boxes 1, 3, and 8 of at least $10 (or at least $600 of interest paid in the course of your trade or business), for whom you withheld and paid any foreign tax on interest, or from whom you withheld (and did not refund) any federal income tax under the backup withholding rules regardless of the amount of the payment.
Form 1099-PATR, Taxable Distributions Received From Cooperatives
File Form 1099-PATR for each person to whom the cooperative has paid at least $10 in patronage dividends and other distributions described in section 6044(b) or from whom you withheld any federal income tax under the backup withholding rules regardless of the amount of the payment.
Form 1116, Foreign Tax Credit
File Form 1116 to claim the foreign tax credit if you are an individual, estate, or trust, and you paid or accrued certain foreign taxes to a foreign country or U.S. possession.
Form 2555, Foreign Earned Income
If you qualify, you can use this form to figure your foreign earned income exclusion and your housing exclusion or deduction. You cannot exclude or deduct more than your foreign earned income for the year.
Form 3800, General Business Credit
File this form to claim any of the general business credits.
Form 3921, Exercise of an Incentive Stock Option Under Section 422(b)
Corporations file this form for each transfer of stock to any person pursuant to that person's exercise of an incentive stock option described in section 422(b).
Form 4562, Depreciation and Amortization
Use this form to claim your deduction for depreciation and amortization, make the election under section 179 to expense certain property, and provide information on the business/investment use of automobiles and other listed property.
Form 4684, Casualties and Thefts
Use Form 4684 to report gains and losses from casualties and thefts. Attach Form 4684 to your tax return.
Form 4797, Sales of Business Property
Use this form to report the sale or exchange of property, the involuntary conversion of property, the disposition of noncapital assets, the disposition of capital assets, gain or loss for partners and S corporation shareholders and the computation of recapture amounts under sections 179 and 280F(b)(2).
Form 4835, Farm Rental Income and Expenses
Landowners that do not materially participate in the operation or management of the farm, file this form to report farm rental income based on crops or livestock produced by the tenant.
Form 4952, Investment Interest Expense Deduction
Use this form to figure the amount of investment interest expense you can deduct for the current year and the amount you can carry forward to future years.
Form 8582-CR, Passive Activity Credit Limitations
Noncorporate taxpayers use this form to figure the amount of any passive activity credit (PAC) for the current tax year (including any prior year unallowed credits) and the amount of credit allowed for the current year.
Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
Use this form to figure the interest due or to be refunded under the look-back method of section 460(b)(2) on certain long-term contracts that are accounted for under either the percentage of completion method or the percentage of completion-capitalized cost method.
Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts
Individuals, estates, and trusts use this form to figure the minimum tax credit, if any, for alternative minimum tax (AMT) they incurred in prior tax years and to figure any credit carryforward to next year.
Form 8814, Parents' Election To Report Child's Interest and Dividends
Parents use this form to report their child’s income on their return, so their child will not have to file a return.