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Other Items Related to Publication 908

Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)
This form is used to determine under certain circumstances described in section 108 the amount of discharged indebtedness that can be excluded from gross income.

Form 1040X, Amended U.S. Individual Income Tax Return
Used by individual taxpayers to amend prior year tax returns.

Form 1041, U.S. Income Tax Return for Estates and Trusts
The fiduciary of a domestic decedent's estate, trust, or bankruptcy estate uses Form 1041 to report the income, deductions, gains, losses, etc. of the estate or trust, the income that is either accumulated or held for future distribution or distributed currently to the beneficiaries, any income tax liability of the estate or trust, and employment taxes on wages paid to household employees.

Form 1041-ES, Estimated Income Tax for Estates and Trusts
Use Form 1041-ES to figure and pay estimated tax for an estate or trust. Estimated tax is the amount of tax an estate or trust expects to owe for the year after subtracting the amount of any tax withheld and the amount of any credits.

Form 1041-V, Payment Voucher
Submit this voucher with your check or money order for any balance due on an estate's or trust's Form 1041.

Form 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Taxpayers or their representatives use this form as a substitute for Forms W-2, W-2c, and 1099-R.

Publication 525, Taxable and Nontaxable Income
This publication discusses many kinds of income and explains whether they are taxable or nontaxable.

Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL). This publication discusses NOLs for individuals, estates, and trusts.

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 544, Sales and Other Dispositions of Assets
This publication explains the tax rules that apply when you dispose of property.

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.

Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments
This publication explains the federal tax treatment of canceled debts, foreclosures, repossessions, and abandonments.

Page Last Reviewed or Updated: 15-Sep-2014