Form 1120-S Additional Related Items

About Form 1128

Information about Form 1128, Application to Adopt, Change or Retain a Tax Year, including recent updates, related forms and instructions on how to file. Form 1128 is used by taxpayers to request a change in tax year. Used by partnerships, S corporations, or personal service corporations to adopt or retain a certain tax year.

About Form 2220

Form 2220 is used by corporations, certain tax-exempt organizations, and private foundations to determine whether they are subject to the penalty for underpayment of estimated tax, and if so, the amount of the penalty. Corporations, tax-exempt organizations subject to the unrelated business income tax, and private foundations use this form to determine whether they are subject to the penalty for underpayment of estimated tax and, if so, the amount of the underpayment penalty for the period that applies.

About Form 2553

Form 2553 is used by qualifying small business corporations and limited liability companies to make the election prescribed by Sec. 1362. A corporation or other entity eligible to be treated as a corporation files this form to make an election under section 1362(a) to be an S corporation.

About Form 4136

Information about Form 4136, Credit For Federal Tax Paid On Fuels, including recent updates, related forms and instructions on how to file. Use this form to claim a credit for certain nontaxable uses (or sales) of fuel during your income tax year, the alternative fuel credit, and a credit for blending a diesel-water fuel emulsion.

About Form 4562

Information about Form 4562, Depreciation and Amortization (Including Information on Listed Property), including recent updates, related forms and instructions on how to file. Form 4562 is used by taxpayers to claim a deduction for depreciation or amortization, to make the section 179 election to expense certain property, and to provide information on the business/investment use of cars and other listed property.

About Form 4797

Information about Form 4797, Sales of Business Property, including recent updates, related forms and instructions on how to file. Form 4797 is used to report the details of gains and losses from the sale, exchange, involuntary conversion (from other than casualty or theft loss), or disposition of the following: property used in your trade or business, depreciable or amortizable property, capital and non-capital (other than inventory) assets held in connection with the trade or business, or capital assets not reported on Schedule D.

About Form 4952

Information about Form 4952, Investment Interest Expense Deduction, including recent updates, related forms and instructions on how to file. Use this form to figure the amount of investment interest expense you can deduct for the current year and the amount you can carry forward to future years.

About Form 5500-EZ

Information about Form 5500-EZ, Annual Return of One Participant (Owners and Their Spouses) Retirement Plan, including recent updates, related forms and instructions on how to file. Form 5500-EZ is used by certain one-participant pension benefit plans to report information on the plans.

About Form 5884

Information about Form 5884, Work Opportunity Credit, including recent updates, related forms and instructions on how to file. Employers file this form to claim the work opportunity credit for qualified first- and/or second-year wages they paid to or incurred for targeted group employees during the tax year.

About Form 6478

Information about Form 6478, Biofuel Producer Credit, including recent updates, related forms and instructions on how to file. Use this form to figure your section 40 biofuel producer credit. You claim the credit for the tax year in which the sale or use occurs. This credit consists of the second generation biofuel producer credit.

About Form 6765

Information about Form 6765, Credit for Increasing Research Activities, including recent updates, related forms and instructions on how to file. Use this form to figure and claim the credit for increasing research activities or to elect the reduced credit under section 280C.

About Form 7004

Information about Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, including recent updates, related forms and instructions on how to file. Form 7004 is used to request an automatic 6-month extension of time to file the returns shown on the form.

About Form 8050

Form 8050 is used to request an electronic funds transfer of an income tax refund to the corporations bank account for a corporation filing Form 1120, 1120-A or 1120s. Corporations file this form to request that the IRS deposit a corporate income tax refund directly into an account at any U.S. bank or other financial institution that accepts direct deposits.

About Form 8716

Form 8716 is used by partnerships, S corporations, and personal service corporations to elect under section 444(a) to have a tax year other than a required tax year. Partnerships, S corporations, and personal service corporations file this form to elect under section 444 to have a tax year other than a required tax year.

About Form 8453-S

Information about Form 8453-S, U.S. S Corporation Income Tax Declaration for an IRS e-file Return, including recent updates, related forms and instructions on how to file. Use this form to authenticate an electronic Form 1120S, U.S. Income Tax Return for an S Corporation, authorize the ERO, if any, to transmit via a third-party transmitter, authorize the intermediate service provider (ISP) to transmit via a third-party transmitter if you are filing online (not using an ERO), and provide the corporation’s consent to directly deposit any refund and/or authorize an electronic funds withdrawal for payment of federal taxes owed.

About Form 8752

Information about Form 8752, Required Payment or Refund Under Section 7519, including recent updates, related forms and instructions on how to file. Partnerships and S corporations use this form to figure and report the payment required under section 7519 or to obtain a refund of net prior year payments.

About Form 8820

Information about Form 8820, Orphan Drug Credit, including recent updates, related forms and instructions on how to file. Use this form to claim the orphan drug credit. The credit is 50% of qualified clinical testing expenses paid or incurred during the tax year.

About Form 8825

Form 8825 is used by partnerships and S corporations to report income and deductible expenses from rental real estate activities, including those that flow through from partnerships, estates, or trusts. Partnerships and S corporations use this form to report income and deductible expenses from rental real estate activities, including net income (loss) from rental real estate activities that flow through from partnerships, estates, or trusts.

About Form 8822-B

Form 8822-B is used by business taxpayers to report a change of address or business location. This form is a revision of current Form 8822. Use this form to notify the Internal Revenue Service if you changed your business mailing address, your business location, or the identity of your responsible party.

About Form 8826

Information about Form 8826, Disabled Access Credit, including recent updates, related forms and instructions on how to file.

About Form 8844

Information about Form 8844, Empowerment Zone Employment Credit, including recent updates, related forms and instructions on how to file. Use this form to claim the empowerment zone employment credit.

About Form 8845

Information about Form 8845, Indian Employment Credit, including recent updates, related forms and instructions on how to file. Employers of American Indians who are qualified employees use this form to claim the Indian employment credit.

About Form 8846

Information about Form 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips, including recent updates, related forms and instructions on how to file. Certain food and beverage establishments use this form to claim a credit for social security and Medicare taxes paid or incurred by the employer on certain employees’ tips.

About Form 8864

Form 8864 is used to claim the biodiesel and renewable diesel fuels credit. Use this form to figure your biodiesel and renewable diesel fuels credit.

About Form 8873

Information about Form 8873, Extraterritorial Income Exclusion, including recent updates, related forms and instructions on how to file. Form 8873 is used to figure the amount of extraterritorial income excluded from gross income for the tax year.

About Form 8881

Information about Form 8881, Credit for Small Employer Pension Plan Startup Costs, including recent updates, related forms and instructions on how to file. Eligible small employers use this form to claim the credit for qualified startup costs incurred in establishing or administering an eligible employer plan.

About Form 8879-S

Information about Form 8879-S, IRS e-file Signature Authorization for Form 1120S, including recent updates, related forms and instructions on how to file. A corporate officer and an electronic return originator (ERO) use this form when the corporate officer wants to use a personal identification number (PIN) to electronically sign an S corporation’s electronic income tax return and, if applicable, consent to electronic funds withdrawal.

About Form 8882

Information about Form 8882, Credit for Employer-Provided Child Care Facilities and Services, including recent updates, related forms and instructions on how to file. Employers use this form to claim the credit for qualified childcare facility and resource and referral expenditures.

About Form 8886

Information about Form 8886, Reportable Transaction Disclosure Statement, including recent updates, related forms and instructions on how to file. Form 8886 is used to disclose participation in reportable transactions by taxpayers as described in regulations 1.6011-4.

About Form 8896

Information about Form 8896, Low Sulfur Diesel Fuel Production Credit, including recent updates, related forms and instructions on how to file. Qualified small business refiners use this form to claim the low sulfur diesel fuel production credit.

About Form 8918

Information about Form 8918, Material Advisor Disclosure Statement, including recent updates, related forms and instructions on how to file. Form 8918 is used by materials advisors, with respect to any reportable transaction, to disclose certain information about the reportable transaction with the IRS.

About Form 8923

Information about Form 8923, Mine Rescue Team Training Credit, including recent updates, related forms and instructions on how to file. Taxpayers who employ individuals as miners in U.S. underground mines use this form to claim the mine rescue team training credit.

About Form 8932

Information about Form 8932, Credit for Employer Differential Wage Payments, including recent updates, related forms and instructions on how to file. An eligible small business employer can use this form to claim the credit for employer differential wage payments made to qualified employees after 2008 .

About Form 8941

Form 8941 is used by eligible small employers to figure the credit for small employer health insurance premiums for tax years beginning after 2009. Eligible small employers use this form to figure the credit for small employer health insurance premiums for tax years beginning after 2009. For tax years beginning after 2013, the credit is only available for a 2 consecutive tax year credit period.

About Form 8949

Information about Form 8949, Sales and other Dispositions of Capital Assets, including recent updates, related forms and instructions on how to file. Form 8949 is used to list all capital gain and loss transactions. The subtotals from this form will then be carried over to Schedule D (Form 1040), where gain or loss will be calculated in aggregate.

About Form SS-4

Information about Form SS-4, Application for Employer Identification Number, including recent updates, related forms and instructions on how to file. Form SS-4 is used by sole proprietors, corporations, partnerships, estates, trusts, and other entities to apply for an employer identification number (EIN), a nine-digit number assigned for tax filing and reporting purposes.

About Form T (Timber)

Information about Form T (Timber), Forest Activities Schedule, including recent updates, related forms and instructions on how to file. Use this form to provide information on timber accounts when a sale or deemed sale under Internal Revenue Code sections 631(a), 631(b), or other exchange has occurred during the tax year.

About Form W-2

Information about Form W-2, Wage and Tax Statement, including recent updates, related forms and instructions on how to file. Form W-2 is filed by employers to report wages, tips, and other compensation paid to employees as well as FICA and withheld income taxes.

About Form 1099

The General Instructions for Certain Information Returns contain broad information concerning Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. Specific form instructions are provided as separate products.