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For you and your family
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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

2017 Fiscal Tax Year Filers Must Use Blended Corporate Tax Rates

P.L. 115-97 replaced the graduated corporate tax structure with a flat 21% corporate tax rate, effective for tax years beginning after December 31, 2017. Therefore, the maximum tax rate for corporations has decreased from 35% to 21%. However, under section 15, corporations and section 1446 partnerships with fiscal tax years beginning before January 1, 2018, and ending after December 31, 2017, figure their tax by blending the corporate rates in effect before January 1, 2018, with the rate in effect after December 31, 2017.  For more information see the Instructions for Form 1120, available at, and other impacted forms and instructions posted on or after April 13, 2018, and available at More information is available in Notice 2018-38.

Below is a list of impacted forms and instructions.

Instructions for Form 1120-S

Form 8831