Other Items Related To Form 8865
Publication 542, Corporations
This publication discusses the general tax laws that apply to ordinary domestic corporations.
Form 1040, U.S. Individual Income Tax Return
Annual income tax return filed by citizens or residents of the United States.
Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Use Form 1042 to report tax withheld on certain income of foreign persons, including nonresident aliens, foreign partnerships, foreign corporations, foreign estates, and foreign trusts.
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 3468, Investment Credit
Use Form 3468 to claim the investment credit.
Form 4562, Depreciation and Amortization
Use Form 4562 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 4797, Sales of Business Property
Use Form 4797 to report the sale or exchange of property, the involuntary conversion of property, the disposition of noncapital assets, the disposition of capital assets, gairn or loss for partners and S corporation shareholders and the computation of recaputure amounts under sections 179 and 280F(b)(2).
Form 6252, Installment Sale Income
Generally, use this form to report income from casual sales during this tax year of real or personal property (other than inventory) if you will receive any payments in a tax year after the year of sale.
Form 8804, Annual Return for Partnership Withholding Tax (Section 1446)
Use Forms 8804, 8805, and 8813 to pay and report section 1446 withholding tax based on effectively connected taxable income (ECTI) allocable to foreign partners (as defined in section 1446(e)).
Form 8824, Like-Kind Exchanges (and section 1043 conflict-of-interest sales)
Use Parts I, II, and III of this form to report each exchange of business or investment property for property of a like kind. Certain members of the executive branch of the Federal Government and judicial officers of the Federal Government use Part IV to elect to defer gain on conflict-of-interest sales.
Form 8825, Rental Real Estate Income and Expenses of a Partnership or an S Corporation
Partnerships and S corporations use this form to report income and deductible expenses from rental real estate activities, including net income (loss) from rental real estate activities that flow through from partnerships, estates, or trusts.
Form 8832, Entity Classification Election
An eligible entity uses this form to elect how it will be classified for federal tax purposes, as a corporation, a partnership, or an entity disregarded as separate from its owner.
Form 8858, Information Return of U.S. Persons With Respect To Foreign Disregarded Entities
Certain U.S. persons that own a foreign disregarded entity (FDE) directly or, in certain circumstances, indirectly or constructively use this form and schedules to satisfy the reporting requirements of sections 6011, 6012, 6031, and 6038, and related regulations.
