IRS Logo
Print - Click this link to Print this page

Additional Items Related to Publication 925

Form 8804-C, Certificate of Partner-Level Items to Reduce Section 1446 Withholding
Form 8804-C is used by a foreign partner who chooses to provide to a partnership a certification under Regulations section 1.1446-6 to reduce or eliminate the partnership's withholding tax obligation under section 1446 (1446 tax) on the partner's allocable share of effectively connected taxable income (ECTI) from the partnership.

Form 8810, Corporate Passive Activity Loss and Credit Limitations
Personal service corporations and closely held corporations use this form to figure the amount of any passive activity loss (PAL) or credit for the current tax year and the amount of losses and credits from passive activities allowed on the corporation's tax return.It is also used to make the election to increase the basis of credit property when the corporation disposes of its interest in an activity for which it has an unused credit.

Schedule E (Form 1040), Supplemental Income and Loss
Use this schedule to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in REMICs.

Schedule F (Form 1040), Profit or Loss From Farming
Use this schedule to report farm income and expenses.

Page Last Reviewed or Updated: 08-Aug-2016