IRS Form 8878 Guide: Tax Extension Signature Authorization
09/10/2026
Introduction: What is IRS Form 8878? IRS Form 8878, titled IRS e-file Signature Authorization for Form 4868 or Form 2350, is an official tax authorization document governed by the Internal Revenue Service (IRS). It is used when an individual taxpayer works with a professional tax preparer or Electronic Return Originator (ERO) to electronically file a
IRS Form 8876 Guide: Structured Settlement Factoring Tax
09/10/2026
Introduction: What is IRS Form 8876? IRS Form 8876, titled Excise Tax on Structured Settlement Factoring Transactions, is an official federal tax document governed by the Internal Revenue Service (IRS) under Section 5891 of the Internal Revenue Code. It is filed by individuals, companies, or financial entities that purchase future structured settlement payment streams. When
IRS Form 8875 Guide: Taxable REIT Subsidiary Election Rules
09/10/2026
Introduction: What is IRS Form 8875? IRS Form 8875, titled Taxable REIT Subsidiary Election, is an official federal tax document governed by the Internal Revenue Service (IRS). It is filed under Section 856(l) of the Internal Revenue Code jointly by a Real Estate Investment Trust (REIT) and a corporate subsidiary. Real Estate Investment Trusts are
IRS Form 8874-B Guide: Notice of NMTC Recapture Event Rules
09/10/2026
Introduction: What is IRS Form 8874-B? IRS Form 8874-B, titled Notice of Recapture Event for New Markets Credit, is an official compliance document governed by the Internal Revenue Service (IRS) and the Community Development Financial Institutions (CDFI) Fund. It is issued under Section 45D(g) of the Internal Revenue Code and Treasury Regulation § 1.45D-1(g)(2)(i)(B). While
IRS Form 8874-A Guide: Notice of Qualified Equity Investment
09/10/2026
Introduction: What is IRS Form 8874-A? IRS Form 8874-A, titled Notice of Qualified Equity Investment for New Markets Credit, is an official compliance and notification form governed by the Internal Revenue Service (IRS) and the Community Development Financial Institutions (CDFI) Fund. It is issued under Section 45D of the Internal Revenue Code and Treasury Regulation
IRS Form 8874 Guide: New Markets Tax Credit Instructions
09/10/2026
Introduction: What is IRS Form 8874? IRS Form 8874, titled New Markets Credit, is an official federal tax document governed by the Internal Revenue Service (IRS) and the U.S. Department of the Treasury’s Community Development Financial Institutions (CDFI) Fund. It is filed under Section 45D of the Internal Revenue Code. This form allows individual and
IRS Form 8873 Guide: Extraterritorial Income Exclusion
09/10/2026
Introduction: What is IRS Form 8873? IRS Form 8873, titled Extraterritorial Income Exclusion, is an official federal tax document governed by the Internal Revenue Service (IRS). It was created under former Sections 114 and 941 through 943 of the Internal Revenue Code to calculate tax-exempt extraterritorial income earned by U.S. businesses on international sales and
IRS Form 8872 Guide: Political Organization Disclosures
09/10/2026
Introduction: What is IRS Form 8872? IRS Form 8872, titled Political Organization Report of Contributions and Expenditures, is an official public disclosure document governed by the Internal Revenue Service (IRS). It is filed under Section 527(j) of the Internal Revenue Code by tax-exempt political organizations. Political action committees (PACs), political parties, and campaign groups organized
IRS Form 8870 Guide: Personal Benefit Contract Reporting
09/10/2026
Introduction: What is IRS Form 8870? IRS Form 8870, titled Information Return for Transfers Associated With Certain Personal Benefit Contracts, is an official compliance return governed by the Internal Revenue Service (IRS). It is filed under Section 170(f)(10)(F) of the Internal Revenue Code by charitable and tax-exempt organizations. Congress established Form 8870 to curb abusive
IRS Form 8869 Guide: Qualified Subchapter S Subsidiary Rules
09/10/2026
Introduction: What is IRS Form 8869? IRS Form 8869, titled Qualified Subchapter S Subsidiary Election, is an official corporate tax form governed by the Internal Revenue Service (IRS). It is filed under Section 1361(b)(3) of the Internal Revenue Code and Treasury Regulation § 1.1361-3. This form allows a parent S corporation to elect to treat