| Instructions for Forms | 
    
  |  | 
    | HTML Instructions for Form 706 | PDF(193K) | (Rev. Aug. 2004)  | 
    | United States Estate (and Generation-Skipping Transfer) Tax Return | 
    | HTML Instructions for Form 706-A | PDF(31K) | (Rev. Sep. 2004)  | 
    | United States Additional Estate Tax Return | 
    | HTML Instructions for Form 706-D | PDF(26K) | (Rev. Oct. 2003)  | 
    | United States Additional Estate Tax Return Under Code Section 2057 | 
    | HTML Instructions for Form 706-GS(D) | PDF(33K) | (Rev. Jan 2003)  | 
    | Generation-Skipping Transfer Tax Return for Distributions | 
    | HTML Instructions for Form 706-GS(T) | PDF(44K) | (Rev. Jan. 2003)  | 
    | Generation Skipping Transfer Tax Return for Terminations | 
    | HTML Instructions for Form 706-NA | PDF(32K) | (Rev. Jan. 2003)  | 
    | United States Estate (and Generation-Skipping Transfer) Tax Return | 
    | HTML Instructions for Form 706-QDT | PDF(36K) | (Rev. Jan. 2003)  | 
    | United States Estate Tax Return for Qualified Domestic Trusts | 
    | HTML Instructions for Form 709 | PDF(81K) | (Rev. 2004)  | 
    | United States Gift (and Generation-Skipping Transfer) Tax Return | 
    | HTML Instructions for Form 720 | PDF(78K) | (Rev. Jan. 2005)  | 
    | Quarterly Federal Excise Tax Return | 
    | HTML Instructions for Forms 720-TO & 720-CS | PDF(58K) | (Rev. Jan. 2004)  | 
    | Terminal Operator Report and Carrier Summary Report | 
    | HTML Instructions for Form 843 | PDF(26K) | (Rev. Nov. 2002)  | 
    | Claim for Refund and Request for Abatement | 
    | HTML Instructions for Form 940 | PDF(54K) | (Rev. 2004)  | 
    | Employer’s Annual Federal Unemployment. (FUTA) Tax Return | 
    | HTML Instructions for Form 940-EZ | PDF(6K) | (Rev. 2004)  | 
    | Employer's Annual Federal Unemployment (FUTA) Tax Return | 
    | HTML Instrucciones para la Forma 940-PR | PDF(8K) | (Rev. 2004)  | 
    | Planilla para la Declaracion Anual del Patrono - La Contribucion Federal para el Desempleo (FUTA) | 
    | HTML Instructions for Form 941 | PDF(87K) | (Rev. Jan. 2005)  | 
    | Employer’s Quarterly Federal Tax Return | 
    | HTML Instructions for Form 941-M | PDF(34K) | (Rev. March 2005)  | 
    | Employer’s Monthly Federal Tax Return | 
    | HTML Instrucciones para la Forma 941-PR | PDF(71K) | (Rev. Jan. 2005)  | 
    | Planilla para la Declaraci´on Trimestral del Patrono—La Contribuci´on Federal al Seguro Social y al Seguro Medicare | 
    | HTML Instructions for Schedule B (Form 941) | PDF(26K) | (Rev. Jan. 2005)  | 
    | Report of Tax Liability for Semiweekly Schedule Depositors | 
    | HTML Instructions for Schedule D (Form 941) | PDF(31K) | (Rev. March 2005)  | 
    | Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations | 
    | HTML Instructions for Form 941-SS | PDF(44K) | (Rev. Jan. 2005)  | 
    | Employers Quarterly Federal Tax Return: America Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. | 
    | HTML Instructions for Form 943 | PDF(36K) | (Rev. 2004)  | 
    | Employers Annual Tax Return for Agricultural Employees | 
    | HTML Instrucciones para la Forma 943-PR | PDF(50K) | (Rev. 2004)  | 
    | Instrucciones para la Forma 943-PR | 
    | HTML Instructions for Form 945 | PDF(35K) | (Rev. 2004)  | 
    | Annual Return of Withheld Federal Income Tax | 
    | HTML Instructions for Form 990-BL | PDF(46K) | (Rev. Aug. 2002)  | 
    | Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons | 
    | HTML Instructions for Form 990-C | PDF(129K) | (Rev. 2004)  | 
    | Farmers' Cooperative Association Income Tax Return | 
    | HTML Instructions for Form 990 & Form 990-EZ | PDF(310K) | (Rev. 2004)  | 
    | Return of Organization Exempt From Income Tax and Short Form Return of Organization Exempt From Income Tax | 
    | HTML Instructions for Form 990-PF | PDF(195K) | (Rev. 2004)  | 
    | 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) | PDF(84K) | (Rev. 2004)  | 
    | Organization Exempt Under Section 501(c)(3) | 
    | HTML Instructions for Form 990-T | PDF(147K) | (Rev. 2004)  | 
    | Exempt Organization Business Income Tax Return | 
    | HTML Instructions for Form 1023 | PDF(187K) | (Rev. Oct. 2004)  | 
    | Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code | 
    | HTML Instructions for Form 1028 | PDF(18K) | (Rev. Oct. 1999)  | 
    | Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code | 
    | HTML General Instructions for Form 1040 | PDF(597K) | (Rev. 2004)  | 
    | Individual Income Taxes | 
    | HTML Instructions for Schedules A & B (Form 1040) | PDF(79K) | (Rev. 2004)  | 
    | Itemized Deductions and Interest and Dividend Income | 
    | HTML Instructions for Schedule C (Form 1040) | PDF(77K) | (Rev. 2004)  | 
    | Profit or Loss From Business | 
    | HTML Instructions for Schedule D (Form 1040) | PDF(77K) | (Rev. 2004)  | 
    | Capital Gains and Losses | 
    | HTML Instructions for Schedule E (Form 1040) | PDF(53K) | (Rev. 2004)  | 
    | Supplemental Income and Loss | 
    | HTML Instructions for Schedule F (Form 1040) | PDF(56K) | (Rev. 2004)  | 
    | Profit or Loss From Farming | 
    | HTML Instructions for Schedule H (Form 1040) | PDF(95K) | (Rev. 2004)  | 
    | Household Employment Taxes | 
    | HTML Instructions for Schedule J (Form 1040) | PDF(60K) | (Rev. 2004)  | 
    | Income Averaging for Farmers and Fishermen | 
    | HTML Instructions for Schedule R (Form 1040) | PDF(30K) | (Rev. 2004)  | 
    | Credit for the Elderly or the Disabled | 
    | HTML Instructions for Form 1040-SS | PDF(54K) | (Rev. 2004)  | 
    | U.S. Self-Employment Tax Return (including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) | 
    | HTML Instructions for Schedule SE (Form 1040) | PDF(39K) | (Rev. 2004)  | 
    | Self-Employment Tax | 
    | HTML Instructions for Form 1040A | PDF(494K) | (Rev. 2004)  | 
    | Individual Income Taxes | 
    | HTML Instructions for Schedule 2 (Form 1040A) | PDF(34K) | (Rev. 2004)  | 
    | Child and Dependent Care Expenses for Form 1040A Filers | 
    | HTML Instructions for Schedule 3 (Form 1040A) | PDF(29K) | (Rev. 2004)  | 
    | Credit for the Elderly or the Disabled for Form 1040A Filers | 
    | HTML Instructions for Form 1040-C | PDF(72K) | (Rev. 2005)  | 
    | U.S. Departing Alien Income Tax Return | 
    | HTML Instructions for Form 1040EZ | PDF(285K) | (Rev. 2004)  | 
    | Individual Income Taxes | 
    | HTML Instructions for Form 1040NR | PDF(268K) | (Rev. 2004)  | 
    | U.S. Nonresident Alien Income Tax Return | 
    | HTML Instructions for Form 1040NR-EZ | PDF(152K) | (Rev. 2004)  | 
    | U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents | 
    | HTML Instrucciones para la Forma 1040-PR | PDF(76K) | (Rev. 2004)  | 
    | Planilla Para la Declaraci´on de la Contribuci´on Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Cr´edito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) | 
    | HTML Instructions for Form 1040X | PDF(44K) | (Rev. Nov. 2004)  | 
    | Amended U.S. Individual Income Tax Return | 
    | HTML Instructions for Form 1041 & Schedules A, B, D, G, I, J, & K-1 | PDF(254K) | (Rev. 2004)  | 
    | U.S. Income Tax Return for Estates and Trusts | 
    | HTML Instructions for Form 1041-N | PDF(54K) | (Rev. Jan. 2005)  | 
    | U.S. Income Tax Return for Electing Alaska Native Settlement Trusts | 
    | HTML Instructions for Form 1042-S | PDF(106K) | (Rev. 2005)  | 
    | Foreign Person’s U.S. Source Income Subject to Withholding | 
    | HTML Instructions for Form 1045 | PDF(64K) | (Rev. 2004)  | 
    | Application for Tentative Refund | 
    | HTML Instructions for Form 1065 | PDF(237K) | (Rev. 2004)  | 
    | U.S. Return of Partnership Income | 
    | HTML Instructions for Form 1065-B | PDF(213K) | (Rev. 2004)  | 
    | U.S. Return of Income for Electing Large Partnerships | 
    | HTML Partner's Instructions for Schedule K-1 (Form 1065-B) | PDF(68K) | (Rev. 2004)  | 
    | Partner’s Share of Income (Loss) From an Electing Large Partnership | 
    | HTML Partner's Instructions for Schedule K-1 (Form 1065) | PDF(84K) | (Rev. 2004)  | 
    | Partner's Share of Income, Credits, Deductions, etc. | 
    | HTML Instructions for Form 1066 | PDF(57K) | (Rev. 2004)  | 
    | U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return | 
    | HTML Instructions for Form 1098 | PDF(30K) | (Rev. 2005)  | 
    | Mortgage Interest Statement | 
    | HTML Instructions for Forms 1098-E & 1098-T | PDF(26K) | (Rev. 2005)  | 
    | Student Loan Interest Statement & Tuition Payments Statement | 
    | HTML Instructions for Forms 1099-A & 1099-C | PDF(33K) | (Rev. 2005)  | 
    | Acquisition or Abandonment of Secured Property | 
    | HTML Instructions for Form 1099-B | PDF(26K) | (Rev. 2004)  | 
    | Proceeds From Broker and Barter Exchange Transactions | 
    | HTML Instructions for Form 1099-CAP | PDF(24K) | (Rev. 2004)  | 
    | Changes in Corporation Control and Capital Structure | 
    | HTML Instructions for Form 1099-DIV | PDF(28K) | (Rev. 2005)  | 
    | Dividends and Distributions | 
    | HTML Instructions for Form 1099-G | PDF(19K) | (Rev. 2005)  | 
    | Certain Government Payments | 
    | HTML General Instructions for Forms 1099, 1098, 5498, & W-2G | PDF(139K) | (Rev. 2004)  | 
    | General Instructions for Forms 1099, 1098, 5498 and W-2G | 
    | HTML Instructions for Form 1099-H | PDF(16K) | (Rev. 2005)  | 
    | Health Insurance Advance Payments | 
    | HTML Instructions for Forms 1099-INT & 1099-OID | PDF(34K) | (Rev. 2005)  | 
    | Interest Income | 
    | HTML Instructions for Form 1099-LTC | PDF(21K) | (Rev. 2005)  | 
    | Long Term Care and Accelerated Death Benefits | 
    | HTML Instructions for Forms 1099-MSA & 5498-MSA | PDF(66K) | (Rev. 2004)  | 
    | Miscellaneous Income | 
    | HTML Instructions for Form 1099-MISC | PDF(66K) | (Rev. 2005)  | 
    | Miscellaneous Income | 
    | HTML Instructions for Form 1099-PATR | PDF(8K) | (Rev. 2005)  | 
    | Taxable Distributions Received From Cooperatives | 
    | HTML Instructions for Form 1099-Q | PDF(23K) | (Rev. 2005)  | 
    | Payments From Qualified Education Programs (Under Sections 529 and 530) | 
    | HTML Instructions for Forms 1099-R & 5498 | PDF(83K) | (Rev. 2004)  | 
    | Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. | 
    | HTML Instructions for Form 1099-S | PDF(30K) | (Rev. 2005)  | 
    | Proceeds from Real Estate Transactions | 
    | HTML Instructions for Forms 1099-SA and 5498-SA | PDF(23K) | (Rev. 2005)  | 
    | Distributions From an HSA, Archer MSA, or Medicare+Choice MSA | 
    | HTML Instructions for Form 1116 | PDF(94K) | (Rev. 2004)  | 
    | Foreign Tax Credit (Individual, Estate, or Trust) | 
    | HTML Instructions for Form 1118 | PDF(70K) | (Rev. Dec. 2004)  | 
    | Foreign Tax Credit—Corporations | 
    | HTML Instructions for Forms 1120 & 1120-A | PDF(164K) | (Rev. 2004)  | 
    | U.S. Corporation Income Tax Return | 
    | HTML Instructions for  Form 1120-F | PDF(182K) | (Rev. 2004)  | 
    | U.S. Income Tax Return of a Foreign Corporation | 
    | HTML Instructions for Form 1120-FSC | PDF(120K) | (Rev. 2004)  | 
    | U.S. Income Tax Return of a Foreign Sales Corporation | 
    | HTML Instructions for Form 1120-IC-DISC | PDF(112K) | (Rev. 2004)  | 
    | Interest Charge Domestic International Sales Corporation Return | 
    | HTML Instructions for Form 1120-L | PDF(128K) | (Rev. 2004)  | 
    | U.S. Life Insurance Company Income Tax Return | 
    | HTML Instructions for Form 1120-ND | PDF(42K) | (Rev. Dec. 2003)  | 
    | Return for Nuclear Decommissioning Funds and Certain Related Persons | 
    | HTML Instructions for Form 1120-PC | PDF(121K) | (Rev. 2004)  | 
    | U.S. Property and Casualty Insurance Company | 
    | HTML Instructions for Form 1120-REIT | PDF(101K) | (Rev. 2004)  | 
    | U.S. Income Tax Return for Real Estate Investment Trusts | 
    | HTML Instructions for Form 1120-RIC | PDF(98K) | (Rev. 2004)  | 
    | U.S. Income Tax Return for Regulated Investment Companies | 
    | HTML Instructions for Form 1120S | PDF(234K) | (Rev. 2004)  | 
    | U.S. Income Tax Return for an S Corporation | 
    | HTML Instructions for Form 1120-SF | PDF(40K) | (Rev. Nov. 2003)  | 
    | U.S. Income Tax Return for Settlement Funds (Under Section 468B) | 
    | HTML Instructions for Schedule PH (Form 1120)(FY) | PDF(40K) | (Rev. Oct. 2003)  | 
    | U.S. Income Tax Return for Settlement Funds (Under Section 468B) | 
    | HTML Instructions for Schedule M-3 (Form 1120) | PDF(86K) | (Rev. 2004)  | 
    | Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More | 
    | HTML Instructions for Schedule PH (Form 1120) | PDF(49K) | (Rev. 2004)  | 
    | U.S. Personal Holding Company (PHC) Tax | 
    | HTML Instructions for Schedule D (Form 1120S) | PDF(36K) | (Rev. 2004)  | 
    | Capital Gains and Losses and Built-in Gains | 
    | HTML Instructions for Form 1128 | PDF(33K) | (Rev. Sep. 2003)  | 
    | Application to Adopt, Change or Retain a Tax Year | 
    | HTML Instructions for Form 1139 | PDF(34K) | (Rev. June 2002)  | 
    | Corporation Application for Tentative Refund | 
    | HTML Instructions for Form 2106 | PDF(66K) | (Rev. 2004)  | 
    | Employee Business Expenses | 
    | HTML Instructions for Form 2210 | PDF(45K) | (Rev. 2004)  | 
    | Underpayment of Estimated Tax by Individuals, Estates and Trusts | 
    | HTML Instructions for Form 2220 | PDF(37K) | (Rev. 2004)  | 
    | Underpayment of Estimated Tax By Corporations | 
    | HTML Instructions for Form 2290 | PDF(75K) | (Rev. July 2004)  | 
    | Heavy Highway Vehicle Use Tax Return | 
    | HTML Instructions for Form 2441 | PDF(33K) | (Rev. 2003)  | 
    | Child and Dependent Care Expenses | 
    | HTML Instructions for Form 2553 | PDF(31K) | (Rev. March 2005)  | 
    | Election by a Small Business Corporation | 
    | HTML Instructions for Form 2555 | PDF(36K) | (Rev. 2004)  | 
    | Foreign Earned Income | 
    | HTML Instructions for Form 2555-EZ | PDF(29K) | (Rev. 2004)  | 
    | Foreign Earned Income Exclusion | 
    | HTML Instructions for Form 2848 | PDF(35K) | (Rev. March 2004)  | 
    | Power of Attorney and Declaration of Representative | 
    | HTML Instructions for Form 3115 | PDF(75K) | (Rev. Dec. 2003)  | 
    | Application for Change in Accounting Method | 
    | HTML Instructions for Form 3520 | PDF(64K) | (Rev. 2004)  | 
    | Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts | 
    | HTML Instructions for Form 3520-A | PDF(41K) | (Rev. 2004)  | 
    | Annual Information Return of Foreign Trust With a U.S. Owner | 
    | HTML Instructions for Form 4562 | PDF(100K) | (Rev. 2004)  | 
    | Depreciation and Amortization (Including Information on Listed Property) | 
    | HTML Instructions for Form 4626 | PDF(86K) | (Rev. 2004)  | 
    | Alternative Minimum Tax - Corporations | 
    | HTML Instructions for Form 4684 | PDF(34K) | (Rev. 2004)  | 
    | Casualties and Thefts | 
    | HTML Instructions for Form 4720 | PDF(27K) | (Rev. 2004)  | 
    | Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the Internal Revenue Code | 
    | HTML Instructions for Form 4768 | PDF(30K) | (Rev. Aug. 2003)  | 
    | Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes | 
    | HTML Instructions for Form 4797 | PDF(58K) | (Rev. 2004)  | 
    | Sales of Business Property (Also Involuntary Conversions and Recapture Amounts Under Sections 179 and 280F(b)(2)) | 
    | HTML Instructions for Form 5227 | PDF(61K) | (Rev. 2004)  | 
    | Split-Interest Trust Information Return | 
    | HTML Instructions for Form 5300 | PDF(51K) | (Rev. Aug. 2004)  | 
    | Application for Determination for Employee Benefit Plan (Info Copy Only) | 
    | HTML Instructions for Schedule Q (Form 5300) | PDF(40K) | (Rev. Aug. 2004)  | 
    | Nondiscrimination Requirements | 
    | HTML Instructions for Form 5303 | PDF(36K) | (Rev. July 1998)  | 
    | Application for Determination for Collectively Bargained Plan | 
    | HTML Instructions for Form 5307 | PDF(30K) | (Rev. Sept 2001)  | 
    | Application for Determination for Adopters of Master or Prototype, Regional Prototype or Volume Submitter Plans | 
    | HTML Instructions for Form 5310 | PDF(54K) | (Rev. Nov. 2002)  | 
    | Application for Determination Upon Termination (Info Copy Only) | 
    | HTML Instructions for Form 5310-A | PDF(39K) | (Rev. May 2003)  | 
    | 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(44K) | (Rev. 2004)  | 
    | Additional Taxes on Qualified Plans (including IRAs) and Other Tax Favored Accounts | 
    | HTML Instructions for Form 5330 | PDF(65K) | (Rev. Oct. 2004)  | 
    | Return of Excise Taxes Related to Employee Benefit Plans | 
    | HTML Instructions for Form 5471 | PDF(133K) | (Rev. Dec. 2004)  | 
    | Information Return of U.S. Persons With Respect To Certain Foreign Corporations | 
    | HTML Instructions for Form 5498-ESA | PDF(17K) | (Rev. 2005)  | 
    | Coverdell ESA Contribution Instructions | 
    | HTML Instructions for Form 5500 | PDF(361K) | (Rev. 2004)  | 
    | Annual Return/Report of Employee Benefit Plan (Info Copy Only) | 
    | HTML Instructions for Form 5500-EZ | PDF(72K) | (Rev. 2004)  | 
    | Annual Return of One Participant (Owners and Their Spouses) Retirement Plan (Info Copy Only) | 
    | HTML Instructions for Schedule B (Form 5500) | PDF(61K) | (Rev. 2004)  | 
    | Actuarial Information (Info Copy Only) | 
    | HTML Instructions for Schedule P (Form 5500) | PDF(16K) | (Rev. 2004)  | 
    | Annual Return of Fiduciary of Employee Benefit Trust | 
    | HTML Instructions for Form 5713 | PDF(53K) | (Rev. Dec. 2004)  | 
    | International Boycott Report | 
    | HTML Instructions for Form 5735 | PDF(24K) | (Rev. April 2003)  | 
    | Possessions Corporation Tax Credit Allowed Under Section 936 | 
    | HTML Instructions for Form 6198 | PDF(55K) | (Rev. 2004)  | 
    | At-Risk Limitations | 
    | HTML Instructions for Form 6251 | PDF(62K) | (Rev. 2004)  | 
    | Alternative Minimum Tax—Individuals | 
    | HTML Instructions for Form 6406 | PDF(31K) | (Rev. June 2004)  | 
    | 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 706-GS(D-1) | PDF(37K) | (Rev. Jan 2003)  | 
    | Notification of Distribution From a Generation-Skipping Trust | 
    | HTML Instructions for Form 8023 | PDF(27K) | (Rev. Oct. 2002)  | 
    | Corporate Qualified Stock Purchase Elections | 
    | HTML Instructions for Form 8027 | PDF(41K) | (Rev. 2004)  | 
    | Employer's Annual Information Return of Tip Income and Allocated Tips | 
    | HTML Instructions for Form 8038 | PDF(36K) | (Rev. Jan. 2002)  | 
    | Information Return for Tax-Exempt Private Activity Bond Issues | 
    | HTML Instructions for Form 8038-G | PDF(19K) | (Rev. Nov. 2000)  | 
    | Information Return for Tax-Exempt Governmental Obligations | 
    | HTML Instructions for Form 8038-T | PDF(34K) | (Rev. Jan. 2005)  | 
    | Arbitrage Rebate and Penalty in Lieu of Arbitrage Rebate | 
    | HTML Instructions for Form 8082 | PDF(22K) | (Rev. Jan. 2000)  | 
    | Notice of Inconsistent Treatment or Amended Return | 
    | HTML Instructions for Form 8233 | PDF(38K) | (Rev. Dec. 2001)  | 
    | Exemption From Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual | 
    | HTML Instructions for Form 8264 | PDF(77K) | (Rev. March 2004)  | 
    | Application for Registration of a Tax Shelter | 
    | HTML Instructions for Form 8275 | PDF(26K) | (Rev. Jan. 2005)  | 
    | Disclosure Statement | 
    | HTML Instructions for Form 8275-R | PDF(26K) | (Rev. Jan. 2005)  | 
    | Regulation Disclosure Statement | 
    | HTML Instructions for Form 8283 | PDF(32K) | (Rev. Oct. 1998)  | 
    | Noncash Charitable Contributions | 
    | HTML Instructions for Form 8390 | PDF(28K) | (Rev. April 2004)  | 
    | Information Return for Determination of Life Insurance Company Earnings Rate Under Section 808 | 
    | HTML Instructions for Form 8582 | PDF(74K) | (Rev. 2004)  | 
    | Passive Activity Loss Limitations | 
    | HTML Instructions for Form 8582-CR | PDF(125K) | (Rev. 2004)  | 
    | Instructions for Form 8582 CR | 
    | HTML Instructions for Form 8594 | PDF(28K) | (Rev. Oct. 2002)  | 
    | Asset Acquisition Statement | 
    | HTML Instructions for Form 8606 | PDF(53K) | (Rev. 2004)  | 
    | Nondeductible IRAs (Contributions, Distributions and Basis) | 
    | HTML Instructions for Form 8615 | PDF(35K) | (Rev. 2004)  | 
    | Tax for Children Under Age 14 With Investment Income of More Than $1,600 | 
    | HTML Instructions for Form 8621 | PDF(49K) | (Rev. Dec. 2004)  | 
    | Return By Shareholder of a Passive Foreign Investment Company Or Qualified Electing Fund | 
    | HTML Instructions for Form 8697 | PDF(46K) | (Rev. Nov. 2002)  | 
    | Interest Computation Under the Look-Back Method for Completed Long-Term Contracts | 
    | HTML Instructions for Form 8802 | PDF(94K) | (Rev. Dec. 2003)  | 
    | Application for United States Residency Certification | 
    | HTML Instructions for Forms 8804, 8805, & 8813 | PDF(60K) | (Rev. 2004)  | 
    | Annual Return for Partnership Withholding Tax (Section 1446) | 
    | HTML Instructions for Form 8810 | PDF(74K) | (Rev. 2004)  | 
    | Corporate Passive Activity Loss and Credit Limitations | 
    | HTML Instructions for Form 8828 | PDF(32K) | (Rev. Nov. 1998)  | 
    | Recapture of Federal Mortgage Subsidy | 
    | HTML Instructions for Form 8829 | PDF(30K) | (Rev. 2004)  | 
    | Expenses for Business Use of Your Home | 
    | HTML Instructions for Form 8839 | PDF(40K) | (Rev. 2004)  | 
    | Qualified Adoption Expenses | 
    | HTML Instructions for Form 8850 | PDF(23K) | (Rev. Oct. 2002)  | 
    | Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits | 
    | HTML Instructions for Form 8853 | PDF(73K) | (Rev. 2004)  | 
    | Archer MSAs and Long-Term Care Insurance Contracts | 
    | HTML Instructions for Form 8854 | PDF(35K) | (Rev. March 2005)  | 
    | Expatriation Initial Information Statement | 
    | HTML Instructions for Form 8858 | PDF(36K) | (Rev. Dec. 2004)  | 
    | Information Return of U.S. Persons With Respect To Foreign Disregarded Entities | 
    | HTML Instructions for Form 8862 | PDF(23K) | (Rev. Nov. 2003)  | 
    | Information To Claim Earned Income Credit After Disallowance | 
    | HTML Instructions for Form 8865 | PDF(189K) | (Rev. 2004)  | 
    | Return of U.S. Persons With Respect to Certain Foreign Partnerships | 
    | HTML Instructions for Form 8866 | PDF(34K) | (Rev. Nov. 2002)  | 
    | Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method | 
    | HTML Instructions for Form 8871 | PDF(27K) | (Rev. July 2003)  | 
    | Political Organization Notice of Section 527 Status | 
    | HTML Instructions for Form 8872 | PDF(30K) | (Rev. Jan. 2005)  | 
    | Political Organization Report of Contributions and Expenditures | 
    | HTML Instructions for Form 8873 | PDF(39K) | (Rev. 2004)  | 
    | Extraterritorial Income Exclusion | 
    | HTML Instructions for Form 8883 | PDF(30K) | (Rev. Oct. 2002)  | 
    | Asset Allocation Statement Under Section 338 | 
    | HTML Instructions for Form 8886 | PDF(29K) | (Rev. June 2004)  | 
    | Reportable Transaction Disclosure Statement | 
    | HTML Instructions for Form 8889 | PDF(58K) | (Rev. 2004)  | 
    | Health Savings Accounts (HSAs) | 
    | HTML Instructions for Form 8889 | PDF(58K) | (Rev. 2004)  | 
    | Specific Instructions | 
    | HTML Instructions for Form 8889 | PDF(58K) | (Rev. 2004)  | 
    | General Instructions | 
    | HTML Instructions for Form CT-1 | PDF(42K) | (Rev. 2004)  | 
    | Employer’s Annual Railroad Retirement Tax Return | 
    | HTML Instructions for Form SS-4 | PDF(45K) | (Rev. Sep. 2003)  | 
    | Application for Employer Identification Number | 
    | HTML Instrucciones para la Forma SS-4PR | PDF(52K) | (Rev. Sep. 2003)  | 
    | Solicitud de Numero de Identificacion Patronal (EIN) | 
    | HTML Instructions for Forms W-2c & W-3c | PDF(33K) | (Rev. Dec. 2002)  | 
    | Corrected Wage & Tax Statement Transmittal of Corrected Income & Tax Statements | 
    | HTML Instructions for Forms W-2G & 5754 | PDF(26K) | (Rev. 2005)  | 
    | Certain Gambling Winnings, Statement by Person(s) Receiving Gambling Winnings | 
    | HTML Instructions for Forms W-2 & W-3 | PDF(90K) | (Rev. 2005)  | 
    | Wage and Tax Statement and Transmittal of Wage and Tax Statements | 
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    | Transmision de Comprobantes de Retencion Corregidos (Transmittal of Corrected Wage and Tax Statements) | 
    | HTML Instrucciones para la Forma W-3PR | PDF(43K) | (Rev. 2005)  | 
    | Informe de Comprobantes de Retencion (Transmittal of Withholding Statements) | 
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    | Certificate of Foreign Status | 
    | HTML Instructions for Form W-8BEN | PDF(41K) | (Rev. Jan. 2003)  | 
    | Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding | 
    | HTML Instructions for Form W-8ECI | PDF(31K) | (Rev. Dec. 2003)  | 
    | 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 | 
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    | Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding | 
    | HTML Instructions for Form W-8IMY | PDF(43K) | (Rev. Dec. 2003)  | 
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    | HTML Instructions for the Requester of Form W-9 | PDF(31K) | (Rev. Oct. 2004)  | 
    | Request for Taxpayer Identification Number and Certification |