About Form 1120-F Additional Publications You May Find Useful

Publication 526, Charitable Contributions

This publication explains how to claim a deduction for charitable contributions. It discusses organizations qualified to receive them, the types of contributions you can deduct, how much you can deduct, what records to keep, and how to report them.

Publication 535, Business Expenses

This publication discusses common business expenses and explains what is and is not deductible. The chapters cover general rules for deducting business expenses and specific expenses.

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 542, Corporations

This publication discusses the general tax laws that apply to ordinary domestic corporations.

Publication 925, Passive Activity and At-Risk Rules

This publication discusses the passive activity and at-risk rules that may limit the amount of deductible losses from a trade, business, rental, or other income-producing activity.

Publication 947, Practice Before the IRS and Power of Attorney

This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a representative.