Other Items Related to Form 8949
Publication 544, Sales and Other Dispositions of Assets
This publication explains the tax rules that apply when you dispose of property.
Publication 550, Investment Income and Expenses
This publication provides information on the tax treatment of investment income and expenses, including information for individual shareholders of mutual funds or other regulated investment companies, such as money market funds.
Publication 551, Basis of Assets
This publication discusses basis, the amount of your investment in property. It discusses cost basis, adjusted basis, and basis other than cost.
Form 990-T, Exempt Organization Business Income Tax Return
Form 990-T is used for income tax returns filed by exempt organizations with unrelated business income.
Form 1040, U.S. Individual Income Tax Return
Annual income tax return filed by citizens or residents of the United States.
Form 1099-B, Proceeds From Broker and Barter Exchange Transactions
This form reports proceeds from brokers and barter exchanges to IRS and seller.
Form 1099-S, Proceeds From Real Estate Transactions
File Form 1099-S to report the sale or exchange of real estate.
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 1120-C, U.S. Income Tax Return for Cooperative Associations
Use Form 1120-C to report income, gains, losses, deductions, credits, and to figure the income tax liability of the cooperative.
Form 1120-F, U.S. Income Tax Return of a Foreign Corporation
A foreign corporation files this form to report their income, gains, losses, deductions, credits, and to figure their U.S. income tax liability. Also, use this form to claim any refund that is due, to transmit Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), or to calculate and pay a foreign corporation's branch profits tax liability and tax on excess interest, if any, under section 884.
Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation
This form is used to report the income, deductions, gains, losses, credits and tax liability of a foreign sales corporation.
Form 1120-H, U.S. Income Tax Return for Homeowners Associations
A homeowners association files Form 1120-H as its income tax return to take advantage of certain tax benefits.
Form 1120-IC-DISC, Interest Charge Domestic International Sales Corporation Return
Form 1120-IC-DISC is an information return filed by interest charge domestic international sales corporations (IC-DISCs), former DISCs, and former IC-DISCs.
Form 1120-L, U.S. Life Insurance Company Income Tax Return
Use Form 1120-L, U.S. Life Insurance Company Income Tax Return, to report the income, gains, losses, deductions, credits, and to figure the income tax liability of life insurance companies.
Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons
This form is used by nuclear decommissioning funds to report contributions received, income earned, administration expenses, and the tax on modified gross income. It is also used to report and pay the section 4951 taxes on self-dealing.
Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return
Use Form 1120-PC to report the income, gains, losses, deductions, credits, and to figure the income tax liability of insurance companies, other than life insurance companies.
Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations
Political organizations and certain exempt organizations use Form 1120-POL to report their political organization taxable income and income tax liability.
Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts
Use this form to report the income, gains, losses, deductions, credits and to figure the income tax liability of real estate investment trusts (REIT).
Form 1120-RIC, U.S. Income Tax Return For Regulated Investment Companies
Used to report the income, gains, losses, deductions, credits, and to figure the income tax liability of a regulated investment company (RIC).
Form 1120S, U.S. Income Tax Return for an S Corporation
Use Form 1120S to report the income, gains, losses, deductions, credits, etc., of a domestic corporation or other entity for any tax year covered by an election to be an S corporation.
Form 1120-SF, U.S. Income Tax Return for Settlement Funds (Under Section 468B)
This form is used to report transfers received, income earned, deductions claimed, distributions made, and the income tax liability of a designated or qualified settlement fund.
Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains
Use Form 2439 to provide shareholders the amount of undistributed long-term capital gains.
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 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).
Publication 4895, Basis of Inherited Property Held by Decedents Who Died in 2010
If you acquired property from a decedent who died in 2010, special rules may apply in determining tax items including basis, gain, loss, holding period, and character for the property.
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 6781, Gains and Losses From Section 1256 Contracts and Straddles
Use this form to report any gain or loss on section 1256 contracts under the mark-to-market rules, and gains and losses under section 1092 from straddle positions.
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 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships
A U.S. person files this form to report the information required under section 6038 (reporting with respect to controlled foreign partnerships), section 6038B (reporting of transfers to foreign partnerships), or section 6046A (reporting of acquisitions, dispositions, and changes in foreign partnership interests).
Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent
This is an information return used to make the Section 1022 Election; to report information about property acquired from a decedent; and to allocate Basis Increase to certain property acquired from a decedent.