2002 Tax Help Archives  

2002 Instructions - HTML Format

This is archived information that pertains only to the 2002 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Instructions for Forms
 
HTML Instructions for Form CT-1   PDF(41K)
(Rev. 2002
Employer's Annual Railroad Retirement Tax Return
HTML Instructions for Forms W-2 & W-3   
(Rev. 2002
Wage and Tax Statement and Transmittal of Wage and Tax Statements
HTML Instructions for Forms W-2c & W-3c   
(Rev. 0199
Transmittal of Corrected Income and Tax Statements
HTML Instructions for Forms W-2G & 5754   
(Rev. 2002
Instructions for Forms 1099-A, 1099-B, 1099-C, 1099-DIV, 1099-G, 1099-INT, 1099-LTC, 1099-MISC, 1099-MSA, 1099-OID, 1099-PATR, 1099-R, 1099-S, 5498-MSA, and 5754)
HTML Instructions for Forms W-2G & 5754   
(Rev. 2003
Instructions for Forms 1099-A, 1099-B, 1099-C, 1099-DIV, 1099-G, 1099-INT, 1099-LTC, 1099-MISC, 1099-MSA, 1099-OID, 1099-PATR, 1099-R, 1099-S, 5498-MSA, and 5754)
HTML Instructions for Form W-3c PR   
(Rev. 1999
TransmisiŽ on de Comprobantes de RetenciŽ on Corregidos Transmittal of Corrected Wage and Tax Statements
HTML Instrucciones para la Forma W-3PR   
(Rev. 2002
Informe de Comprobantes de Retencion Transmittal of Withholding Statements
HTML Instructions for Form SS-4   PDF(44K)
(Rev. 1201
Application for Employer Identification Number
HTML Instrucciones para la Forma SS-4PR   PDF(50K)
(Rev. 1201
Solicitud de NŽ umero de IdentificaciŽ on Patronal (EIN)
HTML Instructions for Form W-8BEN   PDF(30K)
(Rev. 1200
Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
HTML Instructions for Form W-8ECI   PDF(22K)
(Rev. 1200
Certificate of Foreign Person's Claim for Exemption From Withholding on Income Effectively Connected With the Conduct of a Trade or Business in the United States
HTML Instructions for Form W-8EXP   PDF(30K)
(Rev. 1200
Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding
HTML Instructions for Form W-8IMY   PDF(32K)
(Rev. 1200
Certificate of Foreign Intermediary, Foreign Partnership, or Certain U.S. Branches for United States Tax Withholding
HTML Instructions for the Requester of Form W-9   PDF(20K)
(Rev. 0102
Request for Taxpayer Identification Number and Certification
HTML Instructions for Form 706   PDF(203K)
(Rev. 0802
United States Estate (and Generation-Skipping Transfer) Tax Return
HTML Instructions for Form 706-A   PDF(34K)
(Rev. 0899
United States Additional Estate Tax Return
HTML Instructions for Form 706-D   PDF(36K)
(Rev. 1000
United States Additional Estate Tax Return Under Code Section 2057
HTML Instructions for Form 706-GS(D)   PDF(35K)
(Rev. 0699
Generation-Skipping Transfer Tax Return for Distributions
HTML Instructions for Form 706-GS(D-1)   PDF(46K)
(Rev. 0699
Notification of Distribution From a Generation-Skipping Trust
HTML Instructions for Form 706-GS(T)   PDF(55K)
(Rev. 0799
Generation Skipping Transfer Tax Return for Terminations
HTML Instructions for Form 706-NA   PDF(31K)
(Rev. 0999
United States Estate (and Generation-Skipping Transfer) Tax Return
HTML Instructions for Form 706-QDT   PDF(35K)
(Rev. 0400
United States Estate Tax Return for Qualified Domestic Trusts
HTML Instructions for Form 709   PDF(78K)
(Rev. 2002
United States Gift (and Generation-Skipping Transfer) Tax Return
HTML Instructions for Form 720   PDF(68K)
(Rev. 1002
Quarterly Federal Excise Tax Return
HTML Instructions for Forms 720-TO & 720-CS   PDF(79K)
(Rev. 0301
Terminal Operator Report
HTML Instructions for Form 843   PDF(26K)
(Rev. 1102
Claim for Refund and Request for Abatement
HTML Instructions for Form 926   PDF(23K)
(Rev. 1098
Return by a U.S. Transferor of Property to a Foreign Corporation, Foreign Estate or Trust or Foreign Partnership
HTML Instructions for Form 940   PDF(52K)
(Rev. 2002
Employer's Annual Federal Unemployment (FUTA) Tax Return
HTML Instructions for Form 940-EZ   PDF(51K)
(Rev. 2002
Employer's Annual Federal Unemployment (FUTA) Tax Return
HTML Instrucciones para la Forma 940-PR   PDF(74K)
(Rev. 2002
Planilla Para La Declaracion Anual Del Patrono La Contribcion Federal Para El Desempleo (FUTA)
HTML Instructions for Form 941   PDF(37K)
(Rev. 0102
Employer's Quarterly Federal Tax Return
HTML Instructions for Form 943   PDF(37K)
(Rev. 2002
Employer's Annual Tax Return for Agricultural Employees
HTML Instrucciones para la Forma 943-PR   PDF(47K)
(Rev. 2002
Planilla para la DeclaraciŽ on Anual de la ContribuciŽ on del Patrono de Empleados AgrŽicolas
HTML Instructions for Form 945   PDF(36K)
(Rev. 2002
Annual Return of Withheld Federal Income Tax
HTML Instructions for Form 990 & Form 990-EZ   
(Rev. 2002
Return of Organization Exempt From Income Tax and Short Form Return of Organization Exempt From Income Tax
HTML Instructions for Form 990-BL   PDF(46K)
(Rev. 0802
Return of U.S. Persons With Respect to Certain Foreign Partnerships
HTML Instructions for Form 990-C   
(Rev. 2002
Farmers' Cooperative Association Income Tax Return
HTML Instructions for Form 990-PF   PDF(195K)
(Rev. 2002
Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation
HTML Instructions for Schedule A (Form 990 or 990-EZ)   
(Rev. 2002
Organization Exempt Under Section 501(c)(3)
HTML Instructions for Form 1028   PDF(17K)
(Rev. 1099
Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code
HTML Instructions for Form 1040-C   
(Rev. 2003
U.S. Departing Alien Income Tax Return
HTML Instructions for Form 1040-C   
(Rev. 2002
U.S. Departing Alien Income Tax Return
HTML Instructions for Form 1040NR   PDF(248K)
(Rev. 2002
U.S. Nonresident Alien Income Tax Return
HTML Instructions for Form 1040NR-EZ   
(Rev. 2002
U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
HTML Instrucciones para la Forma 1040-PR   PDF(69K)
(Rev. 2002
Contribuciones Sobre El Empleo De Empleados Domesticos
HTML Instructions for Form 1040-SS   PDF(57K)
(Rev. 2002
Special Instructions for Filing Form 1040 SS for Persons Self-Employed in the Northern Mariana Island
HTML Instructions for Form 1040X   PDF(46K)
(Rev. 1102
Amended U.S. Individual Income Tax Return
HTML Instructions for Form 1041 & Schedules A, B, D, G, I, J, & K-1   PDF(259K)
(Rev. 2002
U.S. Income Tax Return for Estates and Trusts
HTML Instructions for Form 1042-S   
(Rev. 2003
Foreign Person's U.S. Source Income Subject to Withholding
HTML Instructions for Form 1042-S   
(Rev. 2002
Foreign Person's U.S. Source Income Subject to Withholding
HTML Instructions for Form 1045   PDF(69K)
(Rev. 2002
Application for Tentative Refund
HTML Instructions for Form 1065   PDF(228K)
(Rev. 2002
U.S. Partnership Return of Income
HTML Instructions for Form 1065-B   
(Rev. 2002
U.S. Return of Income for Electing Large Partnerships
HTML Instructions for Form 1066   PDF(57K)
(Rev. 2002
U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return
HTML Instructions for Form 1098   
(Rev. 2003
Mortgage Interest Statement
HTML Instructions for Forms 1098-E & 1098-T   
(Rev. 2002
Mortgage Interest Statement
HTML Instructions for Form 1098   
(Rev. 2002
Mortgage Interest Statement
HTML Instructions for Forms 1099-A & 1099-C   
(Rev. 2003
Acquisition or Abandonment of Secured Property
HTML Instructions for Forms 1099-A & 1099-C   
(Rev. 2002
Acquisition or Abandonment of Secured Property Proceeds from Broker and Barter Exchange Transactions
HTML Instructions for Form 1099-B   
(Rev. 2003
Proceeds from Broker and Barter Exchange Transactions
HTML Instructions for Form 1099-B   
(Rev. 2002
Proceeds from Broker and Barter Exchange Transactions
HTML Instructions for Form 1099-DIV   
(Rev. 2002
Dividends and Distributions
HTML Instructions for Form 1099-DIV   
(Rev. 2002
Dividends and Distributions
HTML Instructions for Form 1099-DIV   
(Rev. 2003
Dividends and Distributions
HTML Instructions for Form 1099-G   
(Rev. 2002
Certain Government Payments
HTML Instructions for Form 1099-G   
(Rev. 2003
Certain Government Payments
HTML Instructions for Forms 1099-INT & 1099-OID   
(Rev. 2003
Interest Income
HTML Instructions for Forms 1099-INT & 1099-OID   
(Rev. 2002
Interest Income
HTML Instructions for Form 1099-LTC   
(Rev. 2002
Long Term Care and Accelerated Death Benefits
HTML Instructions for Form 1099-MISC   
(Rev. 2002
Miscellaneous Income
HTML Instructions for Form 1099-MISC   
(Rev. 2003
Miscellaneous Income
HTML Instructions for Forms 1099-MSA & 5498-MSA   
(Rev. 2003
Distributions From an Archer MSA or Medicare+Choice MSA
HTML Instructions for Forms 1099-MSA & 5498-MSA   
(Rev. 2002
Distributions From an Archer MSA or Medicare+Choice MSA
HTML Instructions for Form 1099-PATR   
(Rev. 2003
Taxable Distributions Received From Cooperatives
HTML Instructions for Form 1099-PATR   
(Rev. 2002
Taxable Distributions Received From Cooperatives
HTML Instructions for Form 1099-Q   
(Rev. 2002
Qualified Tuition Program Payments (Under Section 529)
HTML Instructions for Forms 1099-R & 5498   
(Rev. 2003
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
HTML Instructions for Forms 1099-R & 5498   
(Rev. 2002
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
HTML Instructions for Form 1099-S   
(Rev. 2002
Proceeds from Real Estate Transactions
HTML Instructions for Form 1099-S   
(Rev. 2003
Proceeds from Real Estate Transactions
HTML General Instructions for Forms 1099, 1098, 5498, & W-2G   
(Rev. 2002
General Instructions for Forms 1099, 1098, 5498, and W-2G
HTML Instructions for Form 1118   PDF(100K)
(Rev. 0202
Foreign Tax Credit - Corporations
HTML Instructions for Forms 1120 & 1120-A   
(Rev. 2002
U.S. Corporation Income Tax Return U.S. Corporation Short-Form Income Tax Return
HTML Instructions for Form 1120-F   PDF(187K)
(Rev. 2002
U.S. Income Tax Return of a Foreign Corporation
HTML Instructions for Form 1120-L   
(Rev. 2002
U.S. Life Insurance Company Income Tax Return
HTML Instructions for Form 1120-ND   PDF(42K)
(Rev. 1201
Return for Nuclear Decommissioning Funds and Certain Related Persons
HTML Instructions for Form 1120-PC   PDF(125K)
(Rev. 2002
U.S. Property and Casualty Insurance Company Income Tax Return
HTML Instructions for Schedule PH (Form 1120)   
(Rev. 2002
U.S. Personal Holding Company (PHC) Tax
HTML Instructions for Form 1120-REIT   
(Rev. 2002
U.S. Income Tax Return for Real Estate Investment Trusts
HTML Instructions for Form 1120-RIC   PDF(96K)
(Rev. 2002
U.S. Income Tax Return for Regulated Investment Companies
HTML Instructions for Form 1120-SF   PDF(40K)
(Rev. 1201
U.S. Income Tax Return for Settlement Funds (Under Section 468B)
HTML Instructions for Form 1128   PDF(47K)
(Rev. 0400
Application to Adopt, Change or Retain a Tax Year
HTML Instructions for Form 1139   PDF(34K)
(Rev. 0602
Corporation Application for Tentative Refund
HTML Instructions for Form 2106   PDF(61K)
(Rev. 2002
Employee Business Expenses
HTML Instructions for Form 2210   PDF(44K)
(Rev. 2002
Underpayment of Estimated Tax by Individuals, Estates, and Trusts
HTML Instructions for Form 2290   
(Rev. 0702
Heavy Highway Vehicle Use Tax Return
HTML Instructions for Form 2555-EZ   PDF(30K)
(Rev. 2002
Foreign Earned Income Exclusion
HTML Instructions for Form 2848   PDF(24K)
(Rev. 0102
Power of Attorney and Declaration of Representative
HTML Instructions for Form 3115   PDF(55K)
(Rev. 0599
Application for Change in Accounting Method
HTML Instructions for Form 3520   PDF(64K)
(Rev. 2002
Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts
HTML Instructions for Form 3520-A   PDF(40K)
(Rev. 2002
Annual Information Return of Foreign Trust With a U.S. Owner
HTML Instructions for Form 4562   PDF(97K)
(Rev. 2002
Depreciation and Amortization
HTML Instructions for Form 4626   PDF(82K)
(Rev. 0402
Alternative Minimum Tax - Corporations
HTML Instructions for Form 4684   PDF(35K)
(Rev. 2002
Casualties and Thefts
HTML Instructions for Form 4720   PDF(66K)
(Rev. 2002
Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the Internal Revenue Code
HTML Instructions for Form 4797   PDF(57K)
(Rev. 2002
Sales of Business Property
HTML Instructions for Form 5300   PDF(47K)
(Rev. 0901
Application for Determination for Employee Benefit Plan (Info Copy Only)
HTML Instructions for Schedule Q (Form 5300)   
(Rev. 0801
Elective Determination Requests
HTML Instructions for Form 5303   PDF(41K)
(Rev. 0798
Application for Determination for Collectively Bargained plan
HTML Instructions for Form 5307   PDF(35K)
(Rev. 0901
Application for Determination for Adopters of Master or Prototype, Regional Prototype or Volume Submitter Plans
HTML Instructions for Form 5310   PDF(53K)
(Rev. 1102
Application for Determination Upon Termination
HTML Instructions for Form 5310-A   PDF(39K)
(Rev. 0697
Notice of Plan Merger or Consolidation, Spin-off, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business
HTML Instructions for Form 5329   PDF(41K)
(Rev. 2002
Additional Taxes Attributable to Qualified Retirement Plans (Including IRAs), Annuities, and Modified Endowment Contracts
HTML Instructions for Form 5330   PDF(61K)
(Rev. 1102
Return of Excise Taxes Related to Employee Benefit Plans
HTML Instructions for Form 5471   PDF(128K)
(Rev. 0501
Information Return of U.S. Persons With Respect To Certain Foreign Corporations
HTML Instructions for Form 5498-ESA   
(Rev. 2003
Coverdell ESA Contribution Instructions
HTML Instructions for Form 5500   PDF(344K)
(Rev. 2002
Annual Return/Report of Employee Benefit Plan (Info Copy Only)
HTML Instructions for Form 5500-EZ   PDF(72K)
(Rev. 2002
Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan
HTML Instructions for Schedule B (Form 5500)   PDF(57K)
(Rev. 2002
Annual Return/Report of Employee Benefit Plan
HTML Instructions for Form 5713   PDF(47K)
(Rev. 1101
International Boycott Report
HTML Instructions for Form 5735   PDF(32K)
(Rev. 1000
Possessions Corporation Tax Credit Allowed Under Section 936
HTML Instructions for Form 6198   PDF(63K)
(Rev. 2002
At-Risk Limitations
HTML Instructions for Form 6251   PDF(61K)
(Rev. 2002
Alternative Minimum Tax - Individuals
HTML Instructions for Form 6406   PDF(30K)
(Rev. 0901
Short Form Application for Determination for Amendment of Employee Benefit Plan
HTML Instructions for Form 6765   PDF(27K)
(Rev. 2002
Credit for Increasing Research Activities
HTML Instructions for Form 8023   PDF(27K)
(Rev. 0997
Corporate Qualified Stock Purchase Elections
HTML Instructions for Form 8027   PDF(34K)
(Rev. 2002
Employer's Annual Information Return of Tip Income and Allocated Tips
HTML Instructions for Form 8038   PDF(28K)
(Rev. 0102
Information Return for Tax-Exempt Private Activity Bond Issues
HTML Instructions for Form 8038-G   PDF(27K)
(Rev. 1100
Information Return for Tax-Exempt Governmental Obligations
HTML Instructions for Form 8038-T   PDF(33K)
(Rev. 0102
Arbitrage Rebate and Penalty in Lieu of Arbitrage Rebate
HTML Instructions for Form 8082   PDF(22K)
(Rev. 0100
Notice of Inconsistent Treatment or Amended Return
HTML Instructions for Form 8233   PDF(35K)
(Rev. 1201
Entity Classification Election
HTML Instructions for Form 8264   PDF(54K)
(Rev. 0901
Application for Registration of a Tax Shelter
HTML Instructions for Form 8275   PDF(19K)
(Rev. 0501
Disclosure Statement
HTML Instructions for Form 8275-R   PDF(15K)
(Rev. 0202
Regulation Disclosure Statement
HTML Instructions for Form 8283   PDF(37K)
(Rev. 1098
Noncash Charitable Contributions
HTML Instructions for Form 8390   
(Rev. 2000
Information Return For Determination of Life Insurance Company Earnings Rate Under Section 812
HTML Instructions for Form 8582   PDF(77K)
(Rev. 2002
Passive Activity Loss Limitations
HTML Instructions for Form 8582-CR   
(Rev. 2002
Passive Activity Credit Limitations
HTML Instructions for Form 8594   PDF(27K)
(Rev. 1002
Asset Acquisition Statement Under Section 1060
HTML Instructions for Form 8606   PDF(55K)
(Rev. 2001
Nondeductible IRAs (Contributions, Distributions and Basis)
HTML Instructions for Form 8615   PDF(25K)
(Rev. 2002
Tax for Children Under Age 14 With Investment Income of More Than $1,500
HTML Instructions for Form 8621   PDF(69K)
(Rev. 1200
Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
HTML Instructions for Form 8697   PDF(46K)
(Rev. 1102
Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
HTML Instructions for Forms 8804, 8805, & 8813   PDF(61K)
(Rev. 2002
Section 1446 Withholding Tax, Annual Return for Partnership Withholding Tax (Section 1446), Foreign Partner's Information Statement of Section 1446 Withholding Tax
HTML Instructions for Form 8810   PDF(75K)
(Rev. 2002
Corporate Passive Activity Loss and Credit Limitations
HTML Instructions for Form 8828   PDF(37K)
(Rev. 1198
Recapture of Federal Mortgage Subsidy
HTML Instructions for Form 8829   PDF(30K)
(Rev. 2002
Expenses for Business Use of Your Home
HTML Instructions for Form 8839   PDF(40K)
(Rev. 2002
Qualified Adoption Expenses
HTML Instructions for Form 8850   PDF(22K)
(Rev. 1002
Work Opportunity Credit Pre-Screening Notice and Certification Request
HTML Instructions for Form 8853   PDF(71K)
(Rev. 2002
Medical Saving Accounts & Long-Term Care Insurance Contracts
HTML Instructions for Form 8854   PDF(36K)
(Rev. 0202
Expatriation Information Statement
HTML Instructions for Form 8862   PDF(23K)
(Rev. 1100
Information To Claim Earned Income Credit After Disallowance
HTML Instructions for Form 8865   PDF(189K)
(Rev. 2002
Return of U.S. Persons With Respect to Certain Foreign Partnerships
HTML Instructions for Form 8866   PDF(33K)
(Rev. 1102
Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method
HTML Instructions for Form 8871   PDF(27K)
(Rev. 1102
Political Organization Notice of Section 527 Status
HTML Instructions for Form 8872   PDF(30K)
(Rev. 1102
Political Organization Report of Contributions and Expenditures
HTML Instructions for Form 8873   PDF(36K)
(Rev. 2002
Extraterritorial Income Exclusion
HTML Instructions for Form 8883   PDF(30K)
(Rev. 1002
Asset Allocation Statement Under Section 338

2002 Tax Forms
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