Last Updated Form Guides

Statement Of Specified Foreign Financial Assets

IRS Form 8938 is a statement of specified foreign financial assets that must be filed if the total value of those assets exceeds reporting thresholds (e.g., $49,000 during the tax year).

8936 (Schedule A)

IRS Form 8936 Schedule A is a schedule to calculate the clean vehicle tax credit amount for vehicles placed in service during the tax year. Individuals who transferred the credit to the dealer at sale must file this, and it attaches to your tax return. The maximum credit for previously owned vehicles is $4,000.

Report of Organizational Actions Affecting Basis of Securities

IRS Form 8937 is a report for issuers of specified securities to file when they take organizational actions affecting the basis of those securities. It must be filed on or before the 45th day following the action.

Clean Vehicle Credits

<IRS> Form 8936 is used to calculate clean vehicle credits for new or previously owned vehicles placed in service during your tax year. Filers must report vehicle details and credit amounts based on modified AGI thresholds (e.g., married filing jointly have a $300,000 limit).

8933 (Schedule B)

IRS Form 8933-SB is Schedule B (Form 8933) (Rev. December 2025) for disposal operators of geological carbon oxide sites. It collects owner and site information plus supplier details.

Carbon Oxide Sequestration Credit

<IRS> Form 8933 is used to claim the section 45Q carbon oxide sequestration credit. Taxpayers who capture and permanently isolate qualified carbon dioxide must file this form; for example, a $28.43 per metric ton rate applies to line 1g of Part III.

Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code

IRS Form 8928 is a return for reporting excise taxes related to failures by group health plans or employers, such as not meeting pediatric vaccine coverage requirements or continuation rules. The minimum penalty for late filing is the smaller of $525 or 100% of tax due.

8933 (Schedule A)

Internal Revenue Service Form 8933 is a certification attachment for owners of geological disposal sites or enhanced oil recovery projects, requiring them to report supplier details and carbon oxide quantities for the tax year.

Report of Employer-Owned Life Insurance Contracts

IRS Form 8925 is the Report of Employer‑Owned Life Insurance Contracts. It reports employees covered by policies issued after August 17, 2006 and the total insurance amount, and must be filed by every policyholder that owns such contracts.

Excise Tax on Certain Transfers of Qualifying Geothermal or Mineral Interests

IRS Form 8924 is used to report and pay the excise tax on certain transfers of qualifying mineral or geothermal interests. Eligible entities must file it for each qualifying transfer, and it is due within 90 days of the transfer.

Determination Under Section 860(e)(4) by a Qualified Investment Entity

Internal Revenue Service Form 8927 is used to request a self‑determination under IRC section 860(e)(4) by a regulated investment company (RIC) or real estate investment trust (REIT). The form is mailed to the IRS and the mailing date becomes the determination date.

Uncollected Social Security and Medicare Tax on Wages

IRS Form 8919 is the Uncollected Social Security and Medicare Tax on Wages form. It reports the employee’s share of SS and Medicare taxes that were not withheld when the worker was treated as an independent contractor. For 2025 the maximum wage subject to the 6.2% SS tax is $176,100.

Third-Party Sick Pay Recap

Internal Revenue Service Form 8922 is a Third‑Party Sick Pay Recap used to reconcile employment tax returns with Forms W‑2 when sick pay is paid by an insurer or agent. It must be filed by the employer or the insurer/agent by the last day of February.

Request for Miscellaneous Determination

IRS Form 8940 is the Request for Miscellaneous Determination used by organizations to seek IRS approval for specific tax‑related requests, and it must be submitted electronically through Pay.gov.

Material Advisor Disclosure Statement

IRS Form 8918 is the Material Advisor Disclosure Statement that material advisors file to disclose reportable transactions and receive a reportable transaction number. Failure to file on time can trigger a $50,000 penalty.

IRS e-file Signature Authorization for Form 1041

IRS Form 8879-F is the e‑file Signature Authorization for Form 1041, used by a fiduciary of an estate or trust to authorize a personal identification number (PIN) and electronically sign the 2025 return. Form 8879-F can only be linked to a single Form 1041.

Qualified 2019 Disaster Retirement Plan Distributions and Repayments

IRS Form 8915-D is used to report 2024 repayments of qualified 2019 Puerto Rico Earthquake disaster retirement plan distributions. Taxpayers who made such repayments must file it, and the repayment period ends 3 years and 1 day after the distribution was received.

8911 (Schedule A)

Department of the Treasury Form 8911 is the Schedule A used to claim the credit for qualified alternative fuel vehicle refueling property. Taxpayers report property details, cost and use percentages, with a maximum business credit of $100,000 and personal credit of $1,000.

Excise Tax on Structured Settlement Factoring Transactions

IRS Form 8876 is used to report and pay the 40% excise tax on the factoring discount of a structured settlement factoring transaction. It must be filed by anyone who acquires structured settlement payment rights after Feb 21 2002, and is due the 90th day after receipt of those rights.

Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions

Internal Revenue Service Form W-4R is a withholding certificate for nonperiodic retirement payments and eligible rollover distributions. It lets the payer apply the correct federal income tax rate—default 10% for nonperiodic payments—based on the filer’s election.

E-file Authorization for Form 1042

IRS Form 8879‑WH is an e‑file authorization for Form 1042 that a withholding agent and its electronic return originator use to sign the return with a five‑digit PIN. The completed form must be retained for 3 years.

Credit to Holders of Tax Credit Bonds

IRS Form 8912 is used to claim the credit for Clean Renewable Energy, New Clean Renewable Energy, Qualified Energy Conservation, and Qualified Zone Academy bonds. It applies to holders, including estates and trusts, and credit is not available for bonds issued after Dec 31 2017.

Qualified 2017 Disaster Retirement Plan Distributions and Repayments

IRS Form 8915-B is used to report repayments of qualified 2017 disaster retirement plan distributions made in 2021 that were not included on the 2020 Form 8915-B. Taxpayers who repaid after the 2020 return due date but before 2022 must file it with their 2021 return.

Alternative Fuel Vehicle Refueling Property Credit

IRS Form 8911 is the Alternative Fuel Vehicle Refueling Property Credit used by partnerships and S corporations to claim a credit of 6% of the property cost (30% if PWA requirements are met) up to $100,000 per qualified item.

Energy Efficient Home Credit

IRS Form 8908 is the Energy Efficient Home Credit used by eligible contractors, partnerships, and S corporations to claim a $2,500 credit per qualified new energy‑efficient home (or $1,000 for certain multifamily homes) placed in service.

Distilled Spirits Credit

IRS Form 8906 is used to claim the distilled spirits credit, part of the general business credit. Partnerships and S corporations must file it; the credit calculation uses an average tax‑financing cost per case of 0.29717.

Certification of Intent to Adopt a Pre-approved Plan

Internal Revenue Service Form 8905 is the Certification of Intent to Adopt a Pre‑approved Plan that treats an employer as eligible for the six‑year remedial amendment cycle. It must be filed before the end of the employer’s five‑year remedial amendment cycle.

Domestic Production Activities Deduction

IRS Form 8903 is used to calculate the Domestic Production Activities Deduction, generally 9% of the smaller of qualified production activities income or adjusted gross income. Individuals, corporations, cooperatives, estates and trusts must file.

Alternative Tax on Qualifying Shipping Activities

IRS Form 8902 is the Alternative Tax on Qualifying Shipping Activities used by qualifying vessel operators to elect or terminate the alternative tax and report related shipping income. The election must be made on or before the due date of the corporation’s income tax return.

E-file Authorization for Form 1065

Internal Revenue Service Form 8879-PE is an e‑file authorization that lets a partnership’s partner, member, or PR use a PIN to sign the partnership’s electronic Form 1065 return or Administrative Adjustment Request. The ERO must retain the signed form for 3 years.

Waiver of the Period Under IRC Section 6231(b)(2)(A) and Expiration of the Period for Modification Submissions Under IRC Section 6225(c)(7)

IRS Form 8981 is a waiver request that seeks relief from the period prescribed under IRC §6231(b)(2)(A) and sets the expiration of the period for modification submissions under IRC §6225(c)(7).

Certification of Partner Tax-Exempt Status for Modification Under IRC §6225(c)(3)

IRS Form 8983 is the Certification of Partner Tax‑Exempt Status for Modification Under IRC §6225(c)(3). It is used by partners to certify their tax‑exempt status when seeking a modification of that status.

Qualified Railroad Track Maintenance Credit

IRS Form 8900 is the Qualified Railroad Track Maintenance Credit used to claim a 40% credit on qualified railroad track maintenance expenditures. Eligible taxpayers such as Class II or Class III railroads, transporters, service providers, partnerships and S corporations must file.

Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession

IRS Form 8898 is a statement used to notify the IRS that an individual began or ended bona‑fide residence in a U.S. territory. It must be filed when worldwide gross income exceeds $75,000 and the change in residence occurs, and is due with the Form 1040 deadline.

Application for Automatic Extension of Time To File Form 709 or Form 709-NA and/or Payment of Gift/Generation-Skipping Transfer Tax

IRS Form 8892 is an Application for Automatic Extension of Time To File Form 709 or Form 709-NA and/or Payment of Gift/Generation-Skipping Transfer Tax. It lets donors request a six-month filing extension, which normally ends on October 15.

Notice of Income From Donated Intellectual Property

IRS Form 8899 is the Notice of Income From Donated Intellectual Property that a donee organization must file to report net income from qualified intellectual property to the donor and the IRS. It is due the last day of the first full month after the donee’s tax year ends.

Health Savings Accounts (HSAs)

IRS Form 8889 is used to report Health Savings Account contributions, deductions, distributions, and any income or additional tax when you are not an eligible individual. Contributions for 2025 may be made through April 15 2026.

Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction

IRS Form 8886-T is a disclosure statement that tax‑exempt entities must file to report each prohibited tax shelter transaction they are involved in. The filing is done by the entity or its manager and is due May 15 of the calendar year following the transaction.

Allocation of Refund

IRS Form 8888 is used to allocate a tax refund into up to three direct‑deposit accounts. Taxpayers who want to split their refund file it, and each deposit must be at least $1.

Health Coverage Tax Credit

IRS Form 8885 is the Health Coverage Tax Credit election and calculation form. Eligible trade adjustment assistance, alternative TAA, reemployment TAA recipients or PBGC payees (or qualifying family members) use it to claim the credit for 2021 coverage, and must file it by the due date of their 2021 tax return, including extensions.

Credit for Employer-Provided Childcare Facilities and Services

IRS Form 8882 is the Credit for Employer-Provided Childcare Facilities and Services, used by employers—including partnerships, S corporations, estates, and trusts—to claim a credit equal to 25% of facility costs and 10% of resource costs, limited to $150,000.

IRS e-file Signature Authorization for Form 1120

IRS Form 8879-C is an e‑file signature authorization for Form 1120 that lets a corporate officer use a five‑digit PIN to sign the corporation’s 2021 electronic income tax return. The form must be retained for 3 years from the return due date.

IRS E-file Signature Authorization for a Tax-Exempt Entity

IRS Form 8879-TE is the e‑file signature authorization for a tax‑exempt entity, allowing an officer to use a PIN to sign the 2025 electronic return and, when required, authorize an electronic funds withdrawal. The ERO must retain the form for 3 years.

8879 (SP)

IRS Form 8879‑SP is the Signature Authorization for electronically filing a personal income tax return. The Electronic Return Originator (ERO) must complete, have the taxpayer sign, and retain the form; it must never be mailed to the IRS.

IRS e-file Signature Authorization for Forms 720, 2290, and 8849

IRS Form 8879-EX is the e‑file Signature Authorization used by taxpayers filing Forms 720, 2290, or 8849 to authorize a personal identification number (PIN) and, if needed, an electronic funds withdrawal. The ERO must retain the form for 3 years.

E-file Authorization for Employment Tax Returns

IRS Form 8879-EMP is the e‑file authorization that lets an employer and its electronic return originator use a personal identification number (PIN) to sign an original or amended employment tax return and, if needed, authorize electronic funds withdrawal. The form must be completed and signed before the return is transmitted.

E-File Authorization for Forms 709, 709-NA, 706, 706-A, 706-GS(D), 706-GS(T), 706-NA, and 706-QDT

Internal Revenue Service Form 8879‑EG is the e‑file authorization for estate, gift, and generation‑skipping transfer returns (Forms 709, 709‑NA, 706, 706‑A, 706‑GS(D), 706‑GS(T), 706‑NA, 706‑QDT). The ERO must retain the form for 3 years.

8879-CORP

IRS Form 8879-CORP is the e‑file authorization for corporations, allowing a corporate officer to sign an electronic Form 1120‑series return with a five‑digit PIN. Corporations filing Form 1120, 1120‑F, 1120‑H, or 1120‑S use it.

IRS e-file Electronic Funds Withdrawal Authorization for Form 7004

IRS Form 8878-A is the e‑file Electronic Funds Withdrawal Authorization for Form 7004. It authorizes an electronic return originator to withdraw the balance due on an extension request and must be kept for 3 years.

8878 (sp)

IRS Form 8878 (sp) is an authorization that allows an Electronic Return Originator to sign and e‑file a taxpayer’s extension request (Form 4868 or 2350). The ERO must retain the completed form.

IRS e-file Signature Authorization for Form 4868 or Form 2350

IRS Form 8878 is the e‑file Signature Authorization used when a taxpayer files Form 4868 with the Practitioner PIN method or authorizes an ERO to enter or generate a five‑digit PIN for Form 4868 or Form 2350. Taxpayers must sign it.

Taxable REIT Subsidiary Election

IRS Form 8875 is the Taxable REIT Subsidiary Election used by a corporation and a REIT that own stock in the corporation to elect treatment as a taxable REIT subsidiary under IRC §856(l). The election can be made at any time during the tax year.

Notice of Recapture Event for New Markets Credit

Internal Revenue Service Form 8874-B is a Notice of Recapture Event for New Markets Credit that qualified community development entities must file to inform taxpayers of a recapture. It must be mailed to the IRS Center in Philadelphia, PA.

Notice of Qualified Equity Investment for New Markets Credit

IRS Form 8874-A is a notice that a qualified community development entity (CDE) must give to a taxpayer who makes a qualified equity investment, confirming eligibility for the New Markets Credit. The CDE must deliver the signed form within 60 days of the investment.

New Markets Credit

IRS Form 8874 is used to claim the New Markets Credit, a general business credit for qualified equity investments in qualified community development entities. Credit rate is “5” for years 1‑3 of the 7‑year period.

Extraterritorial Income Exclusion

IRS Form 8873 is the Extraterritorial Income Exclusion form that lets a taxpayer calculate the amount of extraterritorial income excluded from gross income and attach it to the tax return. Grouping redeterminations are allowed up to one year after the due date of the timely filed return.

Political Organization Report of Contributions and Expenditures

IRS Form 8872 is the Political Organization Report of Contributions and Expenditures. It requires every section 527 political organization that receives contributions or makes expenditures for exempt functions to report them, with a 21% penalty for late or incomplete filing.

Paid Preparer's Due Diligence Checklist

IRS Form 8867 is the Paid Preparer's Due Diligence Checklist that must be filed with the return for any taxpayer claiming the Earned Income Credit, Child Tax Credit/Additional Child Tax Credit/Other Dependent Credit, American Opportunity Tax Credit, or Head‑of‑Household filing status. Only paid tax return preparers complete it.

Information Return for Transfers Associated With Certain Personal Benefit Contracts

IRS Form 8870 is the Information Return for Transfers Associated With Certain Personal Benefit Contracts. Charitable organizations described in IRC 170(c) and charitable remainder trusts described in IRC 664(d) must file when they paid premiums after February 8 1999, reporting totals to Form 4720. The filing deadline is April 15 following the calendar year of the premiums.

Qualified Subchapter S Subsidiary Election

IRS Form 8869 is the Qualified Subchapter S Subsidiary Election that a parent S corporation files to treat an eligible subsidiary as a QSub, and it must be filed no earlier than 12 months before the requested effective date.

Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method

IRS Form 8866 is used to compute interest due or refundable under the look‑back method of section 167(g)(2) for property placed in service after September 13, 1995 and depreciated under the income forecast method, except when the property’s unadjusted basis is $100,000 or less at year‑end.

Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans

IRS Form 8868 is an application that grants an automatic six‑month extension to file a Form 990‑T, Form 5330, or certain trust returns. Exempt organizations, governmental entities, and trustees of trusts use it to request the extension.

Information To Claim Certain Credits After Disallowance

IRS Form 8862 is the Information To Claim Certain Credits After Disallowance. Taxpayers whose Earned Income Credit, Child Tax Credit, Additional Child Tax Credit, Credit for Other Dependents, or American Opportunity Tax Credit was previously reduced or disallowed must file it, and the required SSN or ITIN must be issued on or before the return’s due date (including extensions).

Return of U.S. Persons With Respect to Certain Foreign Partnerships

IRS Form 8865 is the Return of U.S. Persons With Respect to Certain Foreign Partnerships. It reports information required under sections 6038, 6038B, or 6046A. Any U.S. person meeting a filing category must file, and failure to report contributions can trigger a 10% FMV penalty, capped at $100,000.

Information Return of U.S. Persons With Respect To Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)

IRS Form 8858 is the Information Return of U.S. Persons With Respect to Foreign Disregarded Entities and Foreign Branches. Direct owners or operators must file, and failure can incur a $10,000 penalty per period.

Archer MSAs and Long-Term Care Insurance Contracts

IRS Form 8853 reports Archer MSA contributions, deductions, distributions and taxable long‑term care insurance payments, including accelerated death benefits. It is required for anyone who made or received contributions for 2025 or who acquired an Archer or Medicare Advantage MSA interest because of a death.

8849 (Schedule 8)

IRS Form 8849 is used by registered credit card issuers to claim a refund of excise tax paid on sales of diesel, kerosene, and gasoline to state or local governments and nonprofit educational organizations. Claims must be at least $200 and filed by the last day of the first quarter after the earliest quarter of the tax year.

Election To Use Different Annualization Periods for Corporate Estimated Tax

IRS Form 8842 is an election to use different annualization periods for corporate estimated tax, filed by corporations (including S corps) and partnerships that owe section 1446 withholding. It must be mailed by the 15th day of the fourth month of the tax year.

8825 (Schedule A)

IRS Form 8825 is a Schedule A used to report rental real estate other deductions by partnerships or S corporations; the total from line 31 must be entered on Form 8825, line 17, and the form is dated December 2025.

Advanced Manufacturing Production Credit

IRS Form 7207 is used to claim the advanced manufacturing production credit under IRC §45X for eligible components produced in the United States and sold to unrelated persons. An election under §6417(d)(1)(D) generally applies for 2025 and the four succeeding years.

Application for Voluntary Correction Program (VCP)

IRS Form 8950 is the Application for Voluntary Correction Program (VCP) that plan sponsors use to request IRS written approval to correct a qualified plan, 403(b) plan, SEP, SARSEP, or SIMPLE IRA, and it must be filed electronically via Pay.gov.

User Fee for Exempt Organization Determination Letter Request

Internal Revenue Service Form 8718 is the User Fee for Exempt Organization Determination Letter Request; it must accompany a determination letter application and requires a payment payable to the United States Treasury.

Tax for Certain Children Who Have Unearned Income

IRS Form 8615 is used to figure tax on a child’s unearned income that exceeds $2,700, applying the parent’s tax rate when the child is under 18 at year‑end. The form is required when the child’s unearned income is over the $2,700 threshold.

Reporting Agent Authorization

IRS Form 8655 is the Reporting Agent Authorization that lets a taxpayer grant a reporting agent authority to sign and file returns and make deposits. Authority becomes effective upon the taxpayer’s signature and IRS receipt of the form.

Recapture of Low-Income Housing Credit

IRS Form 8611 is the Recapture of Low‑Income Housing Credit. It is used when a taxpayer must recapture part of a low‑income housing credit because the qualified basis of the building decreased or the property was disposed of, triggering a recapture.