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For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Contents of Form 8871 - Meaning of "Highly Compensated Employees"

Information must be supplied on Form 8871 for highly compensated employees. For this purpose, highly compensated employees are the five employees (other than officers and directors) who are reasonably expected to have the highest annual compensation over $50,000.  Annual compensation includes both cash and non-cash amounts, whether paid currently or deferred.