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2011 Income Tax Instructions, & Notices

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Instructions for Main 1040 Tax Forms
1040 Series Instructions - Including 1040 Schedules  |  990 Series  |  1098 & 1099 Series
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Social security & Withholding Forms Instructions  |  Notices
Exempt Organization Package

Note that the IRS does not revise every IRS tax form every year. All major IRS tax forms, such as the 1040 series, are revised annually, but the form that are less frequently used, and which are not impacted by yearly tax law changes, are revised only when necessary.

Forms revised annually will have the year shown in the upper right hand corner of the form, and forms revised periodically will have their revision date shown underneath the form number in the upper left hand corner of the form. The current revision date is shown with each form listing. Revision dates are shown either by the tax year or by the month and year they are revised.

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Main Tax Forms with Instructions
Form 1040  (Rev. 2011)  Fill-In Capable - 354 KB  Instructions 
U.S. Individual Income Tax Return (Long Form) - These instructions include Schedules A, B, C, D, E, F, J, L, M, & SE
Form 1040  (Rev. 2011)  Fill-In Capable - 354 KB  Instructions 
U.S. Individual Income Tax Return (Long Form) - These are shorter instructions & do NOT include Schedules
Form 1040A  (Rev. 2011)  Fill-In Capable - 253 KB  Instructions 
U.S. Individual Income Tax Return (Short Form)
Form 1040EZ  (Rev. 2011)  Fill-In Capable - 159 KB  Instructions 
Income Tax Return for Single and Joint Filers With No Dependents
Tax Tables, Tax Rate Schedules  (Rev. 2011)  (137 KB) 
2009 Tax Tables, Tax Rate Schedules, and Tax Computation Worksheet for Line 44, & Instructions for Line 44
All Income Tax Instructions & Notices
Instructions for Form 706  (Rev. August 2008)  246 KB  
Instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
Instructions for Form 706-A  (Rev. December 2008)  54 KB  
Instructions for Form 706-A, United States Additional Estate Tax Return
Instructions for Form 706-D  (Rev. December 2008)  60 KB  
Instructions for Form 706-D, United States Additional Estate Tax Return Under Code Section 2057
Instructions for Form 706-GS (D)  (Rev. October 2008)  55 KB  
Instructions for Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions
Instructions for Form 706-GS (D-1)  (Rev. October 2008)  57 KB  
Instructions for Form 706-GS(D-1), Notification of Distribution From a Generation-Skipping Trust
Instructions for Form 706-GS (T)  (Rev. October 2008)  65 KB  
Instructions for Form 706-GS(T), Generation-Skipping Transfer Tax Return For Terminations
Instructions for Form 706-NA  (Rev. August 2008)  67 KB  
Instructions for Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return (Estate of nonresident not a citizen of the U.S.)
Instructions for Form 706-QDT  (Rev. December 2008)  69 KB  
Instructions for Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts
Instructions for Form 709  (Rev. 2011)  112 KB  
Instructions for Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return
Instructions for Form 720  (Rev. January 2011)  125 KB  
Instructions for Form 720, Quarterly Federal Excise Tax Return
Instructions for Forms 720-TO & 720-CS  (Rev. November 2007)  80 KB  
Instructions for Forms 720-TO and 720-CS, Terminal Operator Report & Carrier Summary Report
Instructions for Form 843  (Rev. February 2008)  50 KB  
Instructions for Form 843, Claim for Refund and Request for Abatementv
Instructions for Form 926  (Rev. December 2008)  52 KB  
Return by a U.S. Transferor of Property to a Foreign Corporation
Instructions for Form 940  (Rev. 2011)  102 KB  
Instructions for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return
Instructions for Form 940 (PR)  (Rev. 2011)  118 KB  
Instructions for Form 940 (PR), Employer's Annual Federal Employment (FUTA) Tax Return (Puerto Rican Version)v
Instructions for Form 941  (Rev. January 2008)  91 KB  
Instructions for Form 941, Employer's Quarterly Federal Tax Return
Instructions for Form 941  (Rev. October 2008)  93 KB  
Instructions for Form 941, Employer's Quarterly Federal Tax Return
Instructions for Form 941 (PR)  (Rev. October 2008)  113 KB  
Instructions for Form 941 (PR), Employer's Quarterly Federal Tax Return (Puerto Rican Version)
Instructions for Form 941 Schedule D  (Rev. March 2005)  31 KB  
Instructions for Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations
Instructions for Form 941 Schedule B  (Rev. January 2006)  27 KB  
Instructions for Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors
Instructions for Form 941 Schedule B (PR)  (Rev. January 2006)  31 KB  
Instructions for Schedule B (Form 941 (PR)), Report of Tax Liability for Semiweekly Schedule Depositors (Puerto Rico)
Instructions for Form 941-SS  (Rev. October 2008)  84 KB  
Instructions for Form 941-SS, Employer's Quarterly Federal Tax Return (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands)
Instructions for Form 941-X  (Rev. January 2009)  95 KB  
Instructions for Form 941-X, Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund
Instructions for Form 941-X  (Rev. June 2009)  111 KB  
Instrucciones para el Formulario 941-X (PR)
Instructions for Form 943  (Rev. 2011)  68 KB  
Instructions for Form 943, Employer's Annual Tax Return for Agricultural Employees
Instructions for Form 943 (PR)  (Rev. 2011)  85 KB  
Instructions for Form 943 (PR), Employer's Annual Tax Return for Agricultural Employees (Puerto Rico)
Instructions for Form 943-X  (Rev. January 2009)  90 KB  
Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund
Instructions for Form 944  (Rev. 2011)  87 KB  
Instructions for Form 944, Employer's ANNUAL Federal Tax Return
Instructions for Form 944 (PR)  (Rev. 2011)  104 KB  
Instructions for Form 944 (PR), Employer's ANNUAL Federal Tax Return (Puerto Rican Version)
Instructions for Form 944 (SP)  (Rev. 2011)  115 KB  
Instructions for Form 944 (SP), Employer's ANNUAL Federal Tax Return (Spanish Version)
Instructions for Form 944-SS  (Rev. 2011)  83 KB  
Instructions for Form 944-SS, Employer's ANNUAL Federal Tax Return
Instructions for Form 944-X   (Rev. January 2009)  94 KB  
Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund
Instructions for Form 945  (Rev. 2011)  68 KB  
Instructions for Form 945, Annual Return of Withheld Federal Income Tax
Instructions for Form 945-X  (Rev. January 2009)  74 KB  
Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund
 
990 Series Instructions
 
Instructions for Form 990  (Rev. 2011)  427 KB  
Instructions for Form 990, Return of Organization Exempt From Income Tax
Instructions for Form 990-BL  (Rev. June 2005)  38 KB  
Instructions for 990BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons
Instructions for Form 990-EZ  (Rev. 2011)  244 KB  
Instructions for Form 990-EZ, Short Form Return of Organization Exempt From Income Tax
Instructions for Form 990-PF  (Rev. 2011)  246 KB  
Return of Private Foundation or Section 4947(a)(1) Trust Treated as a Private Foundation
Instructions for Form 990 Schedule A  (Rev. 2011)  105 KB  
Instructions for Schedule A (Form 990 or Form 990-EZ), Organization Exempt Under 501(c)(3)
Instructions for Form 990 Schedule C  (Rev. 2011)  83 KB  
Instructions for Schedule C (Form 990 or 990-EZ), Political Campaign and Lobbying Activities
Instructions for Form 990 Schedule D  (Rev. 2011)  61 KB  
Instructions for Schedule D (Form 990), Supplemental Financial Statements
Instructions for Form 990 Schedule F  (Rev. 2011)  53 KB  
Instructions for Schedule F (Form 990), Statement of Activities Outside the United States
Instructions for Form 990 Schedule G  (Rev. 2011)  51 KB  
Instructions for Schedule G (Form 990 or 990-EZ), Supplemental Information Regarding Fundraising or Gaming Activities
Instructions for Form 990 Schedule H  (Rev. 2011)  122 KB  
Instructions for Schedule H (Form 990), Hospitals
Instructions for Form 990 Schedule J  (Rev. 2011)  67 KB  
Instructions for Schedule J (Form 990), Compensation Information
Instructions for Form 990 Schedule K  (Rev. 2011)  54 KB  
Instructions for Schedule K (Form 990), Supplemental Information on Tax Exempt Bonds
Instructions for Form 990 Schedule L  (Rev. 2011)  57 KB  
Instructions for Schedule L (Form 990), Transactions With Interested Persons
Instructions for Form 990 Schedule R  (Rev. 2011)  61 KB  
Instructions for Schedule R (Form 990), Related Organizations and Unrelated Partnerships
Instructions for Form 990-T  (Rev. 2011)  204 KB  
Exempt Organization Business Income Tax Return
Instructions for Form 1023  (Rev. June 2006)  186 KB  
Instructions for Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
Instructions for Form 1024  (Rev. September 1998)  216 KB  
Application for Recognition of Exemption Under Section 501(a) for Determination Under Section 120 of the Internal Revenue Code
Instructions for Form 1028  (Rev. September 2006)  25 KB  
Instructions for Form 1028, Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code
 
1040 Series Instructions
 
Instructions for Form 1040 (Long Form)  (Rev. 2011)  3,356 MB  
U.S. Individual Income Tax Return and Schedules A, B, C, D, E, F, J, L, M, and SE
Instructions for Form 1040 (Long Form)  (Rev. 2011)  2.314 MB  
U.S. Individual Income Tax Return (No Schedules included)
Instructions for Form 1040 (PR)  (Rev. 2011)  124 KB  
Instructions for Form 1040 (PR), Self-Employment Tax Return (Puerto Rico)
Instructions for Form 1040 (Schedule A)  (Rev. 2011)  201 KB  
Itemized Deductions
Instructions for Form 1040 Schedule C  (Rev. 2011)  119 KB  
Profit or Loss From Business (Sole Proprietorship)
Instructions for Form 1040 Schedule D  (Rev. 2011)  121 KB  
Capital Gains and Losses
Instructions for Form 1040 Schedule E  (Rev. 2011)  98 KB  
Supplemental Income and Loss
Instructions for Form 1040 Schedule F  (Rev. 2011)  96 KB  
Profit or Loss From Farming
Instructions for Form 1040 Schedule H  (Rev. 2011)  167 KB  
Household Employment Taxes
Instructions for Form 1040 Schedule H (PR)  (Rev. 2011)  167 KB  
Contribuciones sobre el Empleo de Empleados Dom´esticos
Instructions for Form 1040 Schedule J  (Rev. 2011)  122 KB  
Farm Income Averaging
Instructions for Form 1040 Schedule M  (Rev. 2011)  58 KB  
Making Work Pay and Government Retiree Credits
Instructions for Form 1040A or 1040 Schedule R  (Rev. 2011)  65 KB  
Credit for the Elderly or the Disabled
Instructions for Form 1040 Schedule SE  (Rev. 2011)  75 KB  
Self-Employment Tax
Instructions for Form 1040A (Short Form)  (Rev. 2011)  993 KB  
U.S. Individual Income Tax Return
Instructions for Form 1040-C  (Rev. 2011)  112 KB  
U.S. Departing Alien Income Tax Return
Instructions for Form 1040EZ  (Rev. 2011)  2.027 MB  
Income Tax Return for Single Filers and Joint Filers With No Dependents
Instructions for Form 1040-NR  (Rev. 2011)  451 KB  
U.S. Nonresident Alien Income Tax Return
Instructions for Form 1040-NR-EZ  (Rev. 2011)  264 KB  
U.S. Nonresident Alien Income Tax Return for Certain Single Filers
Instructions for Form 1040-SS  (Rev. 2011)  90 KB  
Instructions for Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
Instructions for Form 1040-X  (Rev. November 2007)  77 KB  
Instructions for Form 1040-X, Amended U.S. Individual Income Tax Return
Tax Rate Schedules including Tax Computation Worksheet  (Rev. 2011)  35 KB  
Tax Rate Schedules including Tax Computation Worksheet
Tax Rate Tables & Tax Rate Schedules including Tax Computation Worksheet  (Rev. 2011)  137 KB  
Tax Rate Tables & Tax Rate Schedules X, Y-1, Y-2, and Z, including Tax Computation Worksheet
 
1041 Series Instructions
 
Instructions for Form 1041  (Rev. 2011)  245 KB  
Instructions for Form 1041 and Schedules A, B, D, J and K-1
Instructions for Form 1041 N  (Rev. January 2005)  53 KB  
Instructions for Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts
Instructions for Form 1041 Schedule D  (Rev. 2011)  88 KB  
Instructions for Schedule D (Form 1041), Capital Gains and Losses
Instructions for Form 1041 Schedule I  (Rev. 2011)  91 KB  
Instructions for Schedule I (Form 1041), Alternative Minimum Tax (AMT)
 
Instructions for Form 1042-S  (Rev. 2011)  149 KB  
Instructions for Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
Instructions for Form 1045  (Rev. 2011)  108 KB  
Application for Tentative Refund
 
1065 Series Instructions
 
Instructions for Form 1065  (Rev. 2011)  299 KB  
Instructions for Form 1065, U.S. Return of Partnership Income
Instructions for Form 1065-B  (Rev. 2011)  257 KB  
U.S. Return of Income for Electing Large Partnerships
Instructions for Form 1065-B Schedule K-1  (Rev. 2011)  99 KB  
Partner's Share of Income (Loss) From an Electing Large Partnership
Instructions for Form 1065 Schedule C  (Rev. 2011)  40 KB  
Instructions for Schedule C (Form 1065), Additional Information for Schedule M-3 Filers
Instructions for Form 1065 Schedule D  (Rev. 2011)  58 KB  
Instructions for Schedule D (Form 1065), Capital Gains and Losses
Instructions for Form 1065 Schedule K-1  (Rev. 2011)  124 KB  
Partner's Instructions for Schedule K-1 (Form 1065), Partner's Shares of Income, Deductions, Credits, etc.
Instructions for Form 1065 Schedule M-3  (Rev. 2011)  115 KB  
Instructions for Form 1065 Schedule M-3, Net Income (Loss) Reconciliation for Certain Partnerships
Instructions for Form 1066  (Rev. 2011)  81 KB  
U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return
 
1098 & 1099 Series Instructions
 
Instructions for Form 1098  (Rev. 2011)  57 KB  
Instructions for Form 1098, Mortgage Interest Statement
Instructions for Form 1098-C  (Rev. 2011)  43 KB  
Contributions of Motor Vehicles, Boats, and Airplanes
Instructions for Forms 1098-E & 1098-T  (Rev. 2011)  49 KB  
Instructions for Forms 1098-E, Student Loan Interest Statement, and Form 1098-T, Tuition Statement
Instructions for Form 1099-A & C  (Rev. 2011)  54 KB  
Instructions for Forms 1099-A, Acquisition or Abandonment of Secured Property, and Form 1099-C, Cancellation of Debt
Instructions for Form 1099-B  (Rev. 2011)  53 KB  
Instructions for Form 1099-B, Proceeds From Broker and Barter Exchange Transactions
Instructions for Form 1099-CAP  (Rev. 2011)  45 KB  
Instructions for Form 1099-CAP, Changes in Corporate Control and Capital Structure
Instructions for Form 1099-DIV  (Rev. 2011)  58 KB  
Instructions for Form 1099-DIV, Dividends and Distributions
Instructions for Form 1099-G  (Rev. 2011)  37 KB  
Instructions for Form 1099-G, Certain Government Payments
Instructions for Form 1099-GENERAL  (Rev. 2011)  182 KB  
General Instructions for Forms 1099, 1098, 5498 and W-2G
Instructions for Form 1099-H  (Rev. 2011)  33 KB  
Instructions for Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments
Instructions for Form 1099-INT & OID  (Rev. 2011)  63 KB  
Instructions for Forms 1099-INT, Interest Income, and Form 1099-OID, Original Issue Discount
Instructions for Form 1099-LTC  (Rev. 2011)  42 KB  
Instructions for Form 1099-LTC, Long-Term Care and Accelerated Death Benefits
Instructions for Form 1099-MISC  (Rev. 2011)  110 KB  
Instructions for Form 1099-MISC, Miscellaneous Income
Instructions for Form 1099-PATR  (Rev. 2011)  44 KB  
Instructions for Form 1099-PATR, Taxable Distributions Received From Cooperatives
Instructions for Form 1099-Q  (Rev. 2011)  44 KB  
Instructions for Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530)
Instructions for Form 1099-R & 5498  (Rev. 2011)  130 KB  
Instructions for Forms 1099-R, Distributions From Pensions, Annuities, or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. and Form 5498, IRA Contribution Information
Instructions for Form 1099-S  (Rev. 2011)  50 KB  
Instructions for Form 1099-S, Proceeds From Real Estate Transactions,
Instructions for Form 1099-SA & 5498 SA  (Rev. 2011)  46 KB  
Instructions for Forms 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA, and Form 5498-SA,HSA, Archer MSA, or Medicare Advantage MSA Informationv
 
Instructions for Form 1116  (Rev. 2011)  136 KB  
Foreign Tax Credit
Instructions for Form 1118  (Rev. December 2007)  91 KB  
Instructions for Form 1118, Foreign Tax Credit - Corporations
Instructions for Form 1118 Schedule J  (Rev. January 2009)  44 KB  
Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions
 
1120 Series Instructions
 
Instructions for Form 1120  (Rev. 2011)  176 KB  
Instructions for Form 1120, U.S. Corporation Income Tax Return
Instructions for Form 1120 Schedule D  (Rev. 2011)  55 KB  
Instructions for Schedule D (Form 1120), Capital Gains and Losses
Instructions for Form 1120 Schedule M-3  (Rev. 2011)  138 KB  
Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More
Instructions for Form 1120 Schedule O  (Rev. February 2008)  46 KB  
Instructions for Schedule O (Form 1120), Consent Plan and Apportionment Schedule for a Controlled Group
Instructions for Form 1120-C  (Rev. 2011)  177 KB  
U.S. Income Tax Return for Cooperative Associations
Instructions for Form 1120-F  (Rev. 2011)  211 KB  
U.S. Income Tax Return of a Foreign Corporation
Instructions for Form 1120-F Schedule H  (Rev. 2011)  58 KB  
Expenses Allocated To Effectively Connected Income Under Regulations Section 1.861-8
Instructions for Form 1120-F Schedule I  (Rev. 2011)  77 KB  
Interest Expense Allocation Under Regulations Section 1.882-5
Instructions for Form 1120-F Schedule M-3  (Rev. 2011)  148 KB  
INet Income (Loss) Reconciliation for Foreign Corporations with Reportable Assets of $10 Million or More
Instructions for Form 1120-F Schedule P  (Rev. 2011)  53 KB  
List of Foreign Partner Interests in Partnerships
Instructions for Form 1120-F SCHEDULE S  (Rev. 2011)  58 KB  
Exclusion of Income From International Operation of Ships or Aircraft Under Section 883
Instructions for Form 1120-FSC  (Rev. December 2008)  107 KB  
U.S. Income Tax Return of a Foreign Sales Corporation
Instructions for Form 1120-F Schedule V  (Rev. 2011)  42 KB  
List of Vessels or Aircraft, Operators, and Owners
Instructions for Form 1120 Schedule PH  (Rev. 2011)  53 KB  
Instructions for Schedule PH (Form 1120), U.S. Personal Holding Company (PHC) Tax
Instructions for Form 1120-H  (Rev. 2011)  61 KB  
Instructions for Form 1120-H, U.S. Income Tax Return for Certain Homeowners Associations
Instructions for Form 1120-IC DISC  (Rev. December 2008)  139 KB  
Interest Charge Domestic International Sales - Corporation Return
Instructions for Form 1120-L  (Rev. 2011)  152 KB  
U.S. Life Insurance Company Income Tax Return
Instructions for Form 1120-L Schedule M-3  (Rev. 2011)  130 KB  
Net Income (Loss) Reconciliation for US Life Insurance Companies With Total Assets of $10 Million or Mo
Instructions for Form 1120-ND  (Rev. February 2007)  61 KB  
Instructions for Form 1120-ND, Return for Nuclear Decommissioning Trust Funds and Certain Persons
Instructions for Form 1120-PC  (Rev. 2011)  147 KB  
U.S. Property and Casualty Insurance Company Income Tax Return
Instructions for Form 1120-PC Schedule M-3  (Rev. 2011)  132 KB  
Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With Total Assets of $10 Million or More
Instructions for Form 1120-REIT  (Rev. 2011)  132 KB  
U.S. Income Tax Return for Real Estate Investment Trusts
Instructions for Form 1120-RIC  (Rev. 2011)  117 KB  
U.S. Income Tax Return For Regulated Investment Companies
Instructions for Form 1120S  (Rev. 2011)  271 KB  
Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation
Instructions for Form 1120S Schedule D  (Rev. 2011)  61 KB  
Instructions for Schedule D (Form 1120S), Capital Gains and Losses and Built-In Gains
Instructions for Form 1120S Schedule K-1  (Rev. 2011)  105 KB  
Instructions for Schedule K-1 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc
Instructions for Form 1120S Schedule M-3  (Rev. 2011)  109 KB  
Instructions for Schedule M-3 (Form 1120S), Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More
Instructions for Form 1120-SF  (Rev. February 2007)  59 KB  
Instructions for Form 1120-SF, U.S. Income Tax Return for Settlement Funds (Under Section 468B)
 
Instructions for Form 1128  (Rev. January 2008)  73 KB  
Instructions for Form 1128, Application to Adopt, Change, or Retain a Tax Year
Instructions for Form 1139  (Rev. January 2008)  59 KB  
Instructions for Form 1139, Corporation Application for Tentative Refund
Instructions for Form 2106  (Rev. 2011)  95 KB  
Employee Business Expenses
Instructions for Form 2210  (Rev. 2011)  96 KB  
Instructions for Form 2210, Underpayment of Estimated Tax by Individuals, Estates and Trusts
Instructions for Form 2210-F  (Rev. 2011)  39 KB  
Underpayment of Estimated Tax by Farmers and Fishermen
Instructions for Form 2220  (Rev. 2011)  65 KB  
Underpayment of Estimated Tax by Corporations
Instructions for Form 2290  (Rev. July 2008)  102 KB  
Instructions for Form 2290, Heavy Vehicle Use Tax Return
Instructions for Form 2290 (FR)  (Rev. July 2008)  178 KB  
Instructions for Form 2290 (FR), Heavy Vehicle Use Tax Return (French Version)
Instructions for Form 2290 (SP)  (Rev. July 2008)  136 KB  
Instructions for Form 2290 (SP), Heavy Vehicle Use Tax Return (Spanish Version)
Instructions for Form 2441  (Rev. 2011)  59 KB  
Child and Dependent Care Expenses
Instructions for Form 2553  (Rev. December 2007)  56 KB  
Instructions for Form 2553, Election by a Small Business Corporation
Instructions for Form 2555  (Rev. 2011)  93 KB  
Foreign Earned Income
Instructions for Form 2555-EZ  (Rev. 2011)  51 KB  
Foreign Earned Income Exclusion
Instructions for Form 2848  (Rev. June 2008)  57 KB  
Instructions for Form 2848, Power of Attorney and Declaration of Representative
Instructions for Form 2848 (SP)  (Rev. February 2009)  72 KB  
Poder Legal y Declaraci´on del Representante
Instructions for Form 3115  (Rev. May 2006)  90 KB  
Instructions for Form 3115, Application for Change in Accounting Method
Instructions for Form 3468  (Rev. 2011)  62 KB  
Investment Credit
Instructions for Form 3520  (Rev. 2011)  107 KB  
Instructions for Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
Instructions for Form 3520-A  (Rev. 2011)  67 KB  
Instructions for Form 3520-A, Annual Return of Foreign Trust With a U.S. Owner
Instructions for Form 3800  (Rev. 2011)  50 KB  
General Business Credit
Instructions for Form 4136  (Rev. 2011)  66 KB  
Credit for Federal Tax Paid on Fuels
Instructions for Form 4506-A  (Rev. March 2009)  44 KB  
Instructions for Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form
Instructions for Form 4562  (Rev. 2011)  178 KB  
Depreciation and Amortization
Instructions for Form 4626  (Rev. 2011)  103 KB  
Alternative Minimum Tax - Corporations
Instructions for Form 4684  (Rev. 2011)  58 KB  
Casualties and Thefts
Instructions for Form 4720  (Rev. 2011)  118 KB  
Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the IRC
Instructions for Form 4768  (Rev. July 2008)  46 KB  
Instructions for Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes
Instructions for Form 4797  (Rev. 2011)  86 KB  
Sales of Business Property
Instructions for Form 5227  (Rev. 2011)  95 KB  
Split-Interest Trust Information Return
Instructions for Form 5300  (Rev. August 2004)  51 KB  
Instructions for Form 5300, Application for Determination for Employee Benefit Plan
Instructions for Form 5300 SCH Q  (Rev. August 2004)  40 KB  
Instructions for Schedule Q (Form 5300), Elective Determination Requests
Instructions for Form 5307  (Rev. May 2008)  72 KB  
Instructions for Form 5307, Short Form Application for Determination for Employee Benefit plan
Instructions for Form 5310  (Rev. April 2006)  55 KB  
Instructions for Form 5310, Application for Determination Upon Termination
Instructions for Form 5310-A  (Rev. April 2006)  39 KB  
Instructions for Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business
Instructions for Form 5329  (Rev. 2011)  70 KB  
Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
Instructions for Form 5330  (Rev. January 2008)  110 KB  
Instructions for Form 5330, Return of Excise Taxes Related to Employee Benefit Plans
Instructions for Form 5405  (Rev. December 2009)  62 KB  
First-Time Homebuyer Credit and Repayment of the Credit
Instructions for Form 5471  (Rev. December 2007)  156 KB  
Instructions for Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations
Instructions for Form 5498-ESA  (Rev. 2011)  40 KB  
Instructions for Form 5498-ESA, Coverdell ESA Contribution Information
 
5500 Series Instructions
 
Instructions for Form 5500  (Rev. 2011)  434 KB  
Annual Return/Report of Employee Benefit Plan
Instructions for Form 5500-EZ  (Rev. 2011)  112 KB  
Instructions for Form 5500-EZ, Annual Return of One-Participant Pension Retirement Plan
Instructions for Form 5500-SF  (Rev. 2011)  161 KB  
Short Form Annual Return/Report of Small Employee Benefit Plan
 
Instructions for Form 5713  (Rev. December 2006)  73 KB  
Instructions for Form 5713, International Boycott Report
Instructions for Form 5735  (Rev. March 2007)  39 KB  
Instructions for Form 5735, Possessions Corporation Tax Credit (Under Section 936 and 30A)
Instructions for Form 6198  (Rev. 2011)  83 KB  
Instructions for Form 6198, At-Risk Limitations
Instructions for Form 6251  (Rev. 2011)  107 KB  
Alternative Minimum Tax - Individuals
Instructions for Form 6406  (Rev. June 2004)  31 KB  
Instructions for Form 6406, Short Form Application for Determination for Minor Amendment of Employee Benefit Plan
Instructions for Form 7004  (Rev. 2011)  54 KB  
Instructions for Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
Instructions for Form 8023  (Rev. February 2006)  26 KB  
Instructions for Form 8023, Election Under Section 338(g) Corporate Qualified Stock Purchase
Instructions for Form 8027  (Rev. 2011)  73 KB  
Instructions for Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips
Instructions for Form 8038  (Rev. September 2007)  59 KB  
Instructions for Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues
Instructions for Form 8038-CP  (Rev. April 2009)  49 KB  
Instructions for Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds
Instructions for Form 8038 T  (Rev. January 2005)  29 KB  
Instructions for Form 8038 T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate
Instructions for Form 8038G  (Rev. November 2000)  19 KB  
Instructions for Form 8038-G, Information Return for Tax-Exempt Governmental Obligations
Instructions for Form 8082  (Rev. December 2005)  29 KB  
Instructions for Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)
Instructions for Form 8233  (Rev. December 2005)  38 KB  
Instructions for Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Service of a Nonresident Alien Individual
Instructions for Form 8275  (Rev. August 2008)  48 KB  
Instructions for Form 8275, Disclosure Statement
Instructions for Form 8275-R  (Rev. August 2008)  48 KB  
Instructions for Form 8275-R, Regulation Disclosure Statement
Instructions for Form 8283  (Rev. December 2006)  63 KB  
Instructions for Form 8283, Noncash Charitable Contribution
Instructions for Form 8582  (Rev. 2011)  98 KB  
Passive Activity Loss Limitations
Instructions for Form 8582-CR  (Rev. December 2009)  164 KB  
Passive Activity Credit Limitations
Instructions for Form 8594  (Rev. February 2006)  27 KB  
instructions for Form 8594, Asset Acquisition Statement Under Section 1060
Instructions for Form 8606  (Rev. 2011)  85 KB  
Nondeductible IRAs
Instructions for Form 8609  (Rev. December 2008)  68 KB  
Low-Income Housing Credit Allocation and Certification
Instructions for Form 8609-A  (Rev. December 2008)  64 KB  
Annual Statement for Low-Income Housing Credit
Instructions for Form 8615  (Rev. 2011)  65 KB  
Tax for Children Under Age 18 Who Have Investment Income of More Than $1,900
Instructions for Form 8621  (Rev. February 2008)  72 KB  
Instructions for Form 8621, Return by a Shareholder of a Passive Foreign Investment Co. or Qualified Electing Fund
Instructions for Form 8621-A  (Rev. December 2005)  37 KB  
Instructions for Form 8621-A, Return by a Shareholder Making Certain Late Elections To End Treatment as a Passive Foreign Investment Company
Instructions for Form 8697  (Rev. September 2005)  47 KB  
Instructions for Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
Instructions for Form 8734  (Rev. January 2004)  35 KB  
Instructions for Form 8734, Support Schedule for Advance Ruling Period
Instructions for Form 8801  (Rev. 2011)  57 KB  
Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts
Instructions for Form 8802  (Rev. April 2007)  95 KB  
Instructions for Form 8802, Application for United States Residency Certification
Instructions for Form 8804-8805 and 8813  (Rev. 2011)  81 KB  
Annual Return For Partnership Withholding Tax (Section 1446), Foreign Partner's Information Statement of Section 1446 Withholding Tax, and Partnership Withholding Tax Payment Voucher (Section 1446)
Instructions for Form 8804-C  (Rev. 2011)  67 KB  
Instructions for Form 8804-C, Certificate of Partner-Level Items to Reduce Section 1446 Withholding
Instructions for Form 8810  (Rev. 2011)  95 KB  
Instructions for Form 8810, Corporate Passive Activity Loss and Credit Limitations
Instructions for Form 8824  (Rev. 2011)  58 KB  
Like-Kind Exchanges
Instructions for Form 8828  (Rev. December 2005)  39 KB  
Instructions for Form 8828, Recapture of Federal Mortgage Subsidy
Instructions for Form 8829  (Rev. 2011)  49 KB  
Expenses for Business Use of Your Home
Instructions for Form 8839  (Rev. 2011)  70 KB  
Qualified Adoption Expenses
Instructions for Form 8850  (Rev. June 2007)  54 KB  
Instructions for Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit
Instructions for Form 8853  (Rev. 2011)  115 KB  
Instructions for Form 8853, Archer MSAs and Long-Term Care Insurance Contracts
Instructions for Form 8854  (Rev. 2011)  78 KB  
Initial and Annual Expatriation Information Statement
Instructions for Form 8857  (Rev. June 2007)  60 KB  
Instructions for Form 8857, Request for Innocent Spouse Relief
Instructions for Form 8857 (SP)  (Rev. July 2007)  77 KB  
Instructions for Form 8857 (SP) (Spanish Version)
Instructions for Form 8858  (Rev. December 2008)  56 KB  
Instructions for Form 8858, Information Return of U.S. Persons With Respect To Foreign Disregarded Entities
Instructions for Form 8863  (Rev. 2011)  68 KB  
Education Credits
Instructions for Form 8865  (Rev. 2011)  110 KB  
Return of U.S. Persons With Respect to Certain Foreign Partnerships
Instructions for Form 8866  (Rev. September 2005)  35 KB  
Instructions for Form 8866, Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method
Instructions for Form 8871  (Rev. February 2007)  44 KB  
Instructions for Form 8871, Political Organization Notice of Section 527 Status
Instructions for Form 8872  (Rev. January 2007)  50 KB  
Instructions for Form 8872, Political Organization Report of Contributions and Expenditures
Instructions for Form 8873  (Rev. 2011)  58 KB  
Extraterritorial Income Exclusion
Instructions for Form 8883  (Rev. February 2006)  30 KB  
Instructions for Form 8883, Asset Allocation Statement Under Section 338
Instructions for Form 8886  (Rev. December 2007)  70 KB  
Instructions for Form 8886, Reportable Transaction Disclosure Statement
Instructions for Form 8886-T  (Rev. September 2007)  52 KB  
Instructions for Form 8886-T, Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction
Instructions for Form 8889  (Rev. 2011)  97 KB  
Health Savings Accounts
Instructions for Form 8898  (Rev. January 2007)  59 KB  
Instructions for Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S.Possession
Instructions for Form 8902  (Rev. December 2007)  44 KB  
Instructions for Form 8902, Alternative Tax on Qualifying Shipping Activities
Instructions for Form 8903  (Rev. 2011)  82 KB  
Domestic Production Activities Deduction
Instructions for Form 8910  (Rev. 2011)  50 KB  
Alternative Motor Vehicle Credit
Instructions for Form 8915  (Rev. 2011)  50 KB  
Qualified Hurricane Retirement Plan Distributions and Repayments
Instructions for Form 8918  (Rev. October 2007)  70 KB  
Instructions for Form 8918, Material Advisor Disclosure Statement
Instructions for Form 8921  (Rev. August 2007)  36 KB  
Instructions for Form 8921, Applicable Insurance Contracts Information Return
Instructions for Form 8926  (Rev. December 2008)  47 KB  
Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information
Instructions for Form 8930  (Rev. 2011)  59 KB  
Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments
Instructions for Form 8935  (Rev. March 2009)  45 KB  
Airline Payments Report
Instructions for Form CT-1  (Rev. 2011)  72 KB  
Instructions for Form CT-1, Employer's Annual Railroad Retirement Tax Return
Instructions for Form CT-1X  (Rev. January 2009)  82 KB  
Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund
Instructions for Form T (TIMBER)  (Rev. December 2005)  31 KB  
Instructions for Form T (Timber), Forest Activities Schedule
 
Social Security & Withholding Form Instructions
 
Instructions for Form SS-4  (Rev. July 2007)  80 KB  
Instructions for Form SS-4, Application for Employer Identification Number
Instructions for Form SS-4 (PR)  (Rev. February 2006)  65 KB  
Instrucciones para la Forma SS-4PR, Solicitud de N´umero de Identificaci´on Patronal (EIN)
Instructions for Forms W-2 & W-3  (Rev. 2011)  142 KB  
Instructions for Forms W-2 and W-3, Wage and Tax Statement & Transmittal of Wage and Tax Statements
Instructions for Forms W-2AS, GU, VI, & W-3SS  (Rev. 2011)  73 KB  
Instructions for Forms W-2AS, W-2GU, W-2VI, and Form W-3SS
Instructions for Forms W-2G & 5754  (Rev. 2011)  50 KB  
Instructions for Forms W-2G, Certain Gambling Winnings and 5754, Statement by Person(s) Receiving Gambling Winnings
Instructions for Form W-2 C & W-3 C  (Rev. January 2006)  34 KB  
Instructions for Forms W-2C and W-3C, Corrected Wage and Tax Statement & Transmittal of Corrected Wage and Tax Statements
Instructions for Form W-3 (PR)  (Rev. 2011)  80 KB  
Instructions for Form W-3 (PR), Transmittal of Withholding Statements (Puerto Rican Version)
Instructions for Form W-3 C (PR)  (Rev. February 2006)  44 KB  
Instructions for Form W-3C (PR), Transmittal of Corrected Income and Tax Statements (Puerto Rico)
Instructions for Form W-2AS, GU, VI, W-3SS  (Rev. 2011)  71 KB  
American Samoa Wage and Tax Statement, Guam Wage and Tax Statement, U.S. Virgin Islands Wage and Tax Statement, and Transmittal of Wage and Tax Statements
Instructions for Form W-8  (Rev. May 2006)  36 KB  
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY
Instructions for Form W-8 BEN  (Rev. February 2006)  44 KB  
Instructions for Form W-8BEN, Beneficial Owner's Certificate of Foreign Status for U.S. Tax Withholding
Instructions for Form W-8 ECI  (Rev. February 2006)  32 KB  
Instructions for Form W-8ECI, Foreign Person's Claim of Income Effectively Connected with the Conduct of a Trade or Business in U.S.
Instructions for Form W-8 EXP  (Rev. February 2006)  38 KB  
Instructions for Form W-8EXP, Foreign Organization's Certificate for United States Tax Withholding
Instructions for Form W-8 IMY  (Rev. February 2006)  45 KB  
Instructions for Form W-8IMY, Intermediary Certificate for United States Tax Withholding
Instructions for Form W-9  (Rev. September 2007)  56 KB  
Instructions for the Requester of Form W-9, Request for Taxpayer Identification Number and Certification
Instructions for Form W-9 (SP)  (Rev. July 2008)  63 KB  
Instructions for Form W-9 (SP), Request for Taxpayer Identification Number and Certification (Spanish Version)
Instructions for Form W-9(SP)  (Rev. December 2005)  44 KB  
The Requester of Form W-9 (SP), Request for Taxpayer Identification Number and Certification (Spanish Version)
 
Exempt Organization Package
 
Package 1024  (Rev. September 1998)  269 KB  
Application for Recognition of Exemption Under Section 501(a) for Determination Under Section 120 of the Internal Revenue Code
 
Notices
 
Notice 210  (Rev. July 2002)  87 KB  
Preparation Instructions for Media Label
Notice 433  (Rev. July 2006)  17 KB  
Interest and Penalty Information
Notice 433(SP)  (Rev. July 2006)  19 KB  
Interest and Penalty Information Spanish Version
Notice 609  (Rev. September 2009)  32 KB  
Privacy Act Notice
Notice 609(SP)  (Rev. December 2004)  30 KB  
Privacy Act Notice (Spanish Version)
Notice 703  (Rev. September 2009)  158 KB  
Read This To See If Your Social Security Benefits May Be Taxable
Notice 746  (Rev. July 2009)  940 KB  
Information About Your Notice, Penalty and Interest
Notice 746 (SP)  (Rev. August 2009)  243 KB  
Información Sobre su Notificación, Multa e Interés
Notice 797  (Rev. December 2009)  39 KB  
Possible Federal Tax Refund Due to the Earned Income Credit (EIC)
Notice 844  (Rev. October 2009)  201 KB  
Federal Tax Obligations of Non-Profit Corporations
Notice 931  (Rev. November 2009)  42 KB  
Deposit Requirements for Employment Taxes
Notice 940-SP  (Rev. December 2004)  35 KB  
Why Do I Have to File Form W-4 with My Employer? (Spanish version)
Notice 989  (July 2009)  322 KB  
Commonly Asked Questions When IRS Determines Your Work Status is "Employee
Notice 1009  (Rev. February 2001)  27 KB  
Information on the Alternative Method of Reporting on Form 720, Schedule A
Notice 1015  (Rev. December 2009)  38 KB  
Have You Told Your Employees About the Earned Income Credit (EIC)?
Notice 1027  (Rev. April 1998)  77 KB  
How To Prepare Media Label for Form W-4
Notice 1036  (Rev. November 2009)  604 KB  
Early Release Copies of 2009 Income Tax Withholding and Advanced Earned Income Credit Payment Tables
Notice 1036-P  (May 2009)  32 KB  
Additional Withholding for Pensions for 2009 (Optional Procedure for Those Making Pension Payments to Offset Withholding Reductions for the Making Work Pay Credit)
Notice 1155 (EN/SP)  (Rev. October 2007)  122 KB  
Disaster Relief from the IRS
Notice 1215  (Rev. November 2006)  30 KB  
What to do if You Disagree with the Penalty
Notice 1219-A  (Rev. September 2005)  26 KB  
Notice of Potential Third Party Contact
Notice 1219-A (SP)  (Rev. September 2005)  27 KB  
Notice of Potential Third Party Contact-AVISO DE POSIBLE COMMUNICACION CON TERCERA(S) PERSONA(S)
Notice 1219-B  (Rev. August 2005)  34 KB  
Notice of Potential Third Party Contact
Notice 1219-B (SP)  (Rev. August 2005)  29 KB  
Notice of Potential Third Party Contact-AVISO DE POSIBLE COMUNICACION CON TERCERA(S) PERSONA(S)
Notice 1311  (Rev. May 2002)  10 KB  
Suspended Filing For Schedule F (Form 5500)
Notice 1315  (Rev. December 2002)  10 KB  
Eligible Pension Benefit Guaranty Corporation (PBGC) Pension Recipients
Notice 1316  (Rev. December 2002)  10 KB  
Eligible Trade Adjustment Assistance (TAA) and Alternative TAA Recipients
Notice 1325  (Rev. December 2005)  24 KB  
Notice to Withholding Agents
Notice 1339  (Rev. January 2005)  24 KB  
Delay in Delivery of Publication 3161
Notice 1360  (Rev. January 2007)  16 KB  
New Donor Recordkeeping Rule
Notice 1367  (Rev. April 2007)  41 KB  
Update Information for Publication 594 (Rev. January 2006)
Notice 1367 (SP)  (Rev. May 2007)  26 KB  
Update Information for Publication 594 (Rev. January 2006) Spanish Version
Notice 1373  (Rev. October 2007)  750 KB  
Revised Instructions for Completing FinCEN Form 103, Currency Transaction Report by Casinos
Notice 1374  (Rev. January 2008)  32 KB  
Imported Heavy Vehicle Notice
Notice 1375  (Rev. December 2007)  58 KB  
Notice - Filing Form 8868 Correctly
Notice 1376  (Rev. January 2008)  25 KB  
Error in Publication 15 (Circular E), Employer's Tax Guide
Notice 1377  (Rev. February 2008)  46 KB  
Economic Stimulus Payment Notice
Notice 1382  (Rev. September 2009)  41 KB  
Changes for Form 1023: Mailing address, Parts IX, X and XI
Notice 1392  (December 2009)  46 KB  
Supplemental Form W-4 Instructions for Nonresident Aliens
Notice 1397  (Rev. December 2009)  46 KB  
Supplemental Form W-4 Instructions for Nonresident Aliens
   

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