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Other Items Related To Publication 925

Form 1120, U.S. Corporation Income Tax Return
Use this form to report the income, gains, losses, deductions, credits, and to figure the income tax liability of a corporation.

Form 1120-C, U.S. Income Tax Return for Cooperative Associations
Use this form to report income, gains, losses, deductions, credits, and to figure the income tax liability of the cooperative.

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 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 6198, At-Risk Limitations
Use this form to figure: the profit (loss) from an at-risk activity for the current year, the amount at risk for the current year, and the deductible loss for the current year.

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 8582, Passive Activity Loss Limitations
Noncorporate taxpayers use this form to figure the amount of any passive activity loss (PAL) for the current tax year.

Form 8804-C, Certificate of Partner-Level Items to Reduce Section 1446 Withholding
Form 8804-C is used by a foreign partner who chooses to provide to a partnership a certification under Regulations section 1.1446-6 to reduce or eliminate the partnership's withholding tax obligation under section 1446 (1446 tax) on the partner's allocable share of effectively connected taxable income (ECTI) from the partnership.

Form 8810, Corporate Passive Activity Loss and Credit Limitations
Personal service corporations and closely held corporations use this form to figure the amount of any passive activity loss (PAL) or credit for the current tax year and the amount of losses and credits from passive activities allowed on the corporation's tax return.It is also used to make the election to increase the basis of credit property when the corporation disposes of its interest in an activity for which it has an unused credit.

Schedule E (Form 1040), Supplemental Income and Loss
Use this schedule to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in REMICs.

Schedule F (Form 1040), Profit or Loss From Farming
Use this schedule to report farm income and expenses.

Page Last Reviewed or Updated: 31-Oct-2014