Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate


Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

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

Taxes on Failure to Distribute Income: Limits on distributable amount of split-interest trust

Generally, a private foundation does not have to distribute an amount greater than required for any tax year if for that year the entire corpus of the split-interest trust making distributions to the foundation had been taken into account by the foundation as an asset used in figuring minimum investment return.

Return to Life Cycle of a Private Foundation