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Other Items Related to Form 990-T

Form 720, Quarterly Federal Excise Tax Return
Use this form and attachments to report liability by IRS No. and pay the excise taxes listed on the form.

Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation
This form is used to report certain transfers of tangible or intangible property to a foreign corporation required by section 6038B.

Form 941, Employer's Quarterly Federal Tax Return
Employers who withhold income taxes from wages or who must pay social security or Medicare tax, use Form 941 to report those taxes.

Form 943, Employer's Annual Federal Tax Return for Agricultural Employees
File this form if you paid wages to one or more farmworkers and the wages were subject to social security and Medicare taxes or federal income tax withholding.

Form 945, Annual Return of Withheld Federal Income Tax
Use Form 945 to report withheld federal income tax from nonpayroll payments.

Form 990-W, Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations
Tax-exempt corporations, tax-exempt trusts, and domestic private foundations use this form to figure their organization’s estimated tax liability.

Form 1098, Mortgage Interest Statement
Use this form to report mortgage interest of $600 or more received by you during the year in the course of your trade or business from an individual, including a sole proprietor.

Form 1099-A, Acquisition or Abandonment of Secured Property
File Form 1099-A, Acquisition or Abandonment of Secured Property, for each borrower if you lend money in connection with your trade or business and, in full or partial satisfaction of the debt, you acquire an interest in property that is security for the debt, or you have reason to know that the property has been abandoned. You need not be in the business of lending money to be subject to this reporting requirement.

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-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-LTC, Long-Term Care and Accelerated Death Benefits
File Form 1099-LTC if you pay any long-term care benefits, including accelerated death benefits. Payers include insurance companies, governmental units, and viatical settlement providers.

Form 1099-MISC, Miscellaneous Income
Use this form to report rents, royalties, prizes and awards and other fixed determinable income.

Form 1099-OID, Original Issue Discount
File Form 1099-OID, Original Issue Discount, if the original issue discount (OID) includible in gross income is at least $10 or any person for whom you withheld and paid any foreign tax on OID or from whom you withheld (and did not refund) any federal income tax under the backup withholding rules even if the amount of the OID is less than $10.

Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
File this form for each person to whom you have made a designated distribution or are treated as having made a distribution of $10 or more from profit-sharing or retirement plans, any individual retirement arrangements (IRAs), annuities, pensions, insurance contracts, survivor income benefit plans, permanent and total disability payments under life insurance contracts, charitable gift annuities, etc.

Form 1099-S, Proceeds From Real Estate Transactions
File Form 1099-S to report the sale or exchange of real estate.

Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
File this form to report distributions made from a health savings account (HSA), Archer Medical Savings Account (Archer MSA), or Medicare Advantage Medical Savings Account (MA MSA).

Schedule D (Form 1120), Capital Gains and Losses
Use this schedule to report sales and exchanges of capital assets and gains on distributions to shareholders of appreciated capital assets.

Form 1128, Application To Adopt, Change, or Retain a Tax Year
File this form to request a change in tax year. Partnerships, S corporations, personal service corporations (PSCs), or trusts may be required to file the form to adopt or retain a certain tax year.

Form 2220, Underpayment of Estimated Tax by Corporations
Corporations, tax-exempt organizations subject to the unrelated business income tax, and private foundations use this form to determine whether they are subject to the penalty for underpayment of estimated tax and, if so, the amount of the underpayment penalty for the period that applies.

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 3115, Application for Change in Accounting Method
File this form to request a change in either an overall method of accounting or the accounting treatment of any item.

Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax
Any corporation that overpaid its estimated tax for the tax year may apply for a quick refund if the overpayment is at least 10% of the expected tax liability and at least $500.

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 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 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations
Certain U.S. citizens and residents who are officers, directors, or shareholders in certain foreign corporations file this form and schedules to satisfy the reporting requirements of sections 6038 and 6046, and the related regulations.

Form 5498, IRA Contribution Information
File Form 5498 for each person for whom you maintained any individual retirement arrangement (IRA), including a deemed IRA under section 408(q).

Form 5498-ESA, Coverdell ESA Contribution Information
File this form for each person for whom you maintained any Coverdell education savings account (ESA).

Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information
Trustees and custodians of Health Savings Account (HSA), Archer Medical Savings Account (Archer MSA), and Medicare Advantage Medical Savings Account (MA MSA) file this form for each person for whom they maintained an HSA, Archer MSA, or Medicare Advantage MSA (MA MSA).

Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan
Form 5500-EZ is used by one-participant plans that are not subject to the requirements of section 104(a) of the Employee Retirement Income Security Act of 1974 (ERISA) and that are not eligible or choose not to file Form 5500-SF electronically to satisfy certain annual reporting and filing obligations imposed by the Code.

Form 5713, International Boycott Report
U.S. persons file this form to report operations in or related to boycotting countries and the receipt of boycott requests and boycott agreements made.

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 8275, Disclosure Statement
Taxpayers and tax return preparers use this form to disclose items or positions that are not otherwise adequately disclosed on a tax return to avoid certain penalties.

Other Items Related to Form 990-T (Continuation)
 

Page Last Reviewed or Updated: 15-Sep-2014