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Other Items Related to Form 990-T (Continuation)

Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business
Each person engaged in a trade or business who, in the course of that trade or business, receives more than $10,000 in cash in one transaction or in two or more related transactions, must file this form.

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 8594, Asset Acquisition Statement Under Section 1060
Both the seller and purchaser of a group of assets that makes up a trade or business must use this form to report such a sale if goodwill or going concern value attaches, or could attach, to such assets and if the purchaser's basis in the assets is determined only by the amount paid for the assets.

Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
A U.S. person that is a direct or indirect shareholder of a passive foreign investment company (PFIC) or qualified electing fund (QEF) files this form when they receive certain direct or indirect distributions from a PFIC, recognize a gain on a direct or indirect disposition of PFIC stock, or are making an election reportable in Part II of the form.

Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
Use this form to figure the interest due or to be refunded under the look-back method of section 460(b)(2) on certain long-term contracts that are accounted for under either the percentage of completion method or the percentage of completion-capitalized cost method.

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.

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.

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 8868, Application for Extension of Time To File an Exempt Organization Return
This form is used by an exempt organization to request an automatic 3-month extension of time to file its return and also to apply for an additional 3-month extension if the original 3-month extension was not enough time.

Form 8873, Extraterritorial Income Exclusion
Use this form to figure the amount of extraterritorial income excluded from gross income for the tax year. Attach the form to your income tax return.

Form 8886, Reportable Transaction Disclosure Statement
Use Form 8886 to disclose information for each reportable transaction in which you participated.

Form 8899, Notice of Income From Donated Intellectual Property
Charitable organizations use this form to report net income from qualified intellectual property to the donor of the property and to the IRS.

Form 8903, Domestic Production Activities Deduction
Use this form to figure your domestic production activities deduction (DPAD).

Form 8925, Report of Employer-Owned Life Insurance Contracts
Use this form to report the number of employees covered by employer-owned life insurance contracts issued after August 17, 2006, and the total amount of employer-owned life insurance in force on those employees at the end of the tax year.

Form 8941, Credit for Small Employer Health Insurance Premiums
Eligible small employers use this form to figure the credit for small employer health insurance premiums for tax years beginning after 2009.

Form SS-4, Application for Employer Identification Number (EIN)
Use this form apply for an employer identification number (EIN). An EIN is a nine-digit number (for example, 12-3456789) assigned to sole proprietors, corporations, partnerships, estates, trusts, and other entities for tax filing and reporting purposes.

Form W-2, Wage and Tax Statement
Every employer engaged in a trade or business who pays remuneration for services performed by an employee must file a Form W-2 for each employee from whom income, social security, or Medicare tax was withheld; or income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4.

Publication 538, Accounting Periods and Methods
This publication explains some of the rules for accounting periods and accounting methods. It is not intended as a guide to general business and tax accounting rules.

Publication 583, Starting a Business and Keeping Records
This publication provides basic federal tax information for people who are starting a business. It also provides information on keeping records and illustrates a recordkeeping system.

Page Last Reviewed or Updated: 04-Sep-2014