Other Items Related to Form 8939
Publication 3, Armed Forces' Tax Guide
This publication covers the special tax situations of active members of the U.S. Armed Forces.
Form W-7, Application for IRS Individual Taxpayer Identification Number
Use this form to apply for an IRS individual taxpayer identification number (ITIN). An ITIN is a nine-digit number issued by the U.S. Internal Revenue Service (IRS) to individuals who are required for U.S. tax purposes to have a U.S. taxpayer identification number but who do not have and are not eligible to get a social security number (SSN).
Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
This publication explains how to figure a net operating loss (NOL) (when deductions exceed income) for individuals, estates and trusts; when to use an NOL; how to claim an NOL deduction; and how to figure an NOL carryover.
Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
The executor of a decedent's estate uses Form 706 to figure the estate tax imposed by Chapter 11 of the Internal Revenue Code and used to compute the generation-skipping transfer (GST) tax imposed by Chapter 13 on direct skips.
Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return
Executors for nonresident alien decedents use Form 706-NA to compute estate and generation-skipping transfer (GST) tax liability.
Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return
Use Form 709 to report transfers subject to the federal gift and certain generation-skipping transfer (GST) taxes and allocation of the lifetime GST exemption to property transferred during the transferor's lifetime.
Form 1040, U.S. Individual Income Tax Return
Annual income tax return filed by citizens or residents of the United States.
Form 1045, Application for Tentative Refund
For use by taxpayers (other than corporations) who have a net operating loss carryback and desire a quick refund of taxes.
Form 8885, Health Coverage Tax Credit
Use this form to figure the amount, if any, of your health coverage tax credit (HCTC).
Revenue Procedure 2011-41
This procedure provides optional safe harbor guidance to the executor of the estate of a decedent who died in 2010 and elects to have the provisions of section 1022 of the Code apply to determine a recipient’s basis in certain property acquired from the decedent.
Notice 2011-66, Method for Making Election to Apply Carryover Basis Treatment under Section 1022 to the Estates of Decedents who Died in 2010 and Rules Applicable to Inter Vivos and Testamentary Generation-Skipping Transfers in 2010
Method for Making Election to Apply Carryover Basis Treatment under Section 1022 to the Estates of Decedents who Died in 2010 and Rules Applicable to Inter Vivos and Testamentary Generation-Skipping Transfers in 2010
Notice 2011-76, Due Dates for Filing Form 706, Form 706-NA, or Form 8939, Extension of Time to Pay Estate Tax, and Penalty Relief for Recipients of Property Acquired from Decedents who Died in 2010
This notice provides the executor of an estate of a decedent who died in 2010 (Executor of a 2010 Estate) who timely files a Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes, an automatic extension of time to file an estate tax return and to pay the estate tax due.