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Additional Forms Related to Form 990-T

Form 1099-B, Proceeds From Broker and Barter Exchange Transactions
A broker or barter exchange must file this form for each person: For whom, they sold stocks, commodities, regulated futures contracts, foreign currency contracts, forward contracts, debt instruments, options, securities futures contracts, etc., for cash, who received cash, stock, or other property from a corporation that the broker knows or has reason to know has had its stock acquired in an acquisition of control or had a substantial change in capital structure reportable on Form 8806, or who exchanged property or services through a barter exchange.

Form 1099-DIV, Dividends and Distributions
This form is used by banks and other financial institutions to report dividends and other distributions to taxpayers and to the IRS.

Form 1099-INT, Interest Income
File this form for each person: to whom you paid amounts reportable in boxes 1, 3, and 8 of at least $10 , for whom you withheld and paid any foreign tax on interest, or from whom you withheld any federal income tax under the backup withholding rules regardless of the amount of the payment.

Form 1099-LTC, Long-Term Care and Accelerated Death Benefits
File this form if you pay any long-term care benefits, including accelerated death benefits. Payers include insurance companies, governmental units, and viatical settlement providers.

Form 1099-MISC, Miscellaneous Income
Use this form to report rents, royalties, prizes and awards and other fixed determinable income.

Form 1099-OID, Original Issue Discount
File this form if the original issue discount (OID) includible in gross income is at least $10 or any person for whom you withheld and paid any foreign tax on OID or from whom you withheld (and did not refund) any federal income tax under the backup withholding rules even if the amount of the OID is less than $10.

Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
File this form for each person to whom you have made a designated distribution or are treated as having made a distribution of $10 or more from profit-sharing or retirement plans, any individual retirement arrangements (IRAs), annuities, pensions, insurance contracts, survivor income benefit plans, permanent and total disability payments under life insurance contracts, charitable gift annuities, etc.

Form 1099-S, Proceeds From Real Estate Transactions
File this form to report the sale or exchange of real estate.

Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
File this form to report distributions made from a health savings account (HSA), Archer Medical Savings Account (Archer MSA), or Medicare Advantage Medical Savings Account (MA MSA).

Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax
Any corporation that overpaid its estimated tax for the tax year may apply for a quick refund if the overpayment is at least 10% of the expected tax liability and at least $500.

Form 5498, IRA Contribution Information
File this form for each person for whom you maintained any individual retirement arrangement (IRA), including a deemed IRA under section 408(q).

Form 5498-ESA, Coverdell ESA Contribution Information
File this form for each person for whom you maintained any Coverdell education savings account (ESA).

Form 5498-SA,HSA, Archer MSA, or Medicare Advantage MSA Information
If you are the trustee or custodian of a Health Savings Account (HSA), Archer Medical Savings Account (Archer MSA), or Medicare Advantage MSA (MA MSA) file this form for each person for whom you maintained an HSA, Archer MSA, or MA MSA.

Form 5713, International Boycott Report
U.S. persons file this form to report operations in or related to boycotting countries and the receipt of boycott requests and boycott agreements made.

Form 6198, At-Risk Limitations
Use this form to figure: the profit (loss) from an at-risk activity for the current year, the amount at risk for the current year, and the deductible loss for the current year.

Form 8275, Disclosure Statement
Taxpayers and tax return preparers use this form to disclose items or positions that are not otherwise adequately disclosed on a tax return to avoid certain penalties.

Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business
Each person engaged in a trade or business who, in the course of that trade or business, receives more than $10,000 in cash in one transaction or in two or more related transactions, must file this form.

Form 8582, Passive Activity Loss Limitations
Noncorporate taxpayers use this form to figure the amount of any passive activity loss (PAL) for the current tax year and to report the application of prior year unallowed PALs.

Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
Use this form to figure the interest due or to be refunded under the look-back method of section 460(b)(2) on certain long-term contracts that are accounted for under either the percentage of completion method or the percentage of completion-capitalized cost method.

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.

Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships
A U.S. person files this form to report the information required under section 6038 (reporting with respect to controlled foreign partnerships), section 6038B (reporting of transfers to foreign partnerships), or section 6046A (reporting of acquisitions, dispositions, and changes in foreign partnership interests).

Form 8886, Reportable Transaction Disclosure Statement
Use this form to disclose information for each reportable transaction in which you participated.

Form 8886-T, Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction
Certain tax-exempt entities file this form to disclose information with respect to each prohibited tax shelter transaction to which the entity is a party.

Form 8899, Notice of Income From Donated Intellectual Property
Charitable organizations use this form to report net income from qualified intellectual property to the donor of the property and to the IRS.

Form 8903, Domestic Production Activities Deduction
Use this form to figure your domestic production activities deduction (DPAD).

Form 8925, Report of Employer-Owned Life Insurance Contracts
Use this form to report the number of employees covered by employer-owned life insurance contracts issued after August 17, 2006, and the total amount of employer-owned life insurance in force on those employees at the end of the tax year.

Form W-2, Wage and Tax Statement
Every employer engaged in a trade or business who pays remuneration for services performed by an employee must file a Form W-2 for each employee from whom income, social security, or Medicare tax was withheld; or income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4.

Page Last Reviewed or Updated: 31-Aug-2016