IRS Form 8716 Guide: Section 444 Fiscal Year Election Rules
08/24/2026
Introduction: What is IRS Form 8716? IRS Form 8716, titled Election To Have a Tax Year Other Than a Required Tax Year, is an official business tax election form administered by the Internal Revenue Service (IRS) under the Department of the Treasury. It is authorized under Internal Revenue Code (IRC) Section 444 and Treasury Regulations
IRS Form 8703 Guide: Residential Rental Project Annual Cert
08/24/2026
Introduction: What is IRS Form 8703? IRS Form 8703, titled Annual Certification of a Residential Rental Project, is an official municipal finance and tax compliance schedule administered by the Internal Revenue Service (IRS) under the Department of the Treasury. It is authorized under Internal Revenue Code (IRC) Section 142(d)(7) and Treasury Regulation § 1.103-8(b). This
IRS Form 8697 Guide: Look-Back Method Interest Rules & Steps
08/24/2026
Introduction: What is IRS Form 8697? IRS Form 8697, titled Interest Computation Under the Look-Back Method for Completed Long-Term Contracts, is a specialized tax schedule administered by the Internal Revenue Service (IRS) under the Department of the Treasury. It is authorized under Internal Revenue Code (IRC) Section 460(b)(2) and Treasury Regulation § 1.460-6. This form
IRS Form 8691 Guide: Tax Settlement & Refund Memo Rules
08/24/2026
Introduction: What is IRS Form 8691? IRS Form 8691, titled Memorandum — Refund Pursuant To: Settlement/Government Concession, is an official internal legal and accounting directive administered by the Internal Revenue Service (IRS) Office of Chief Counsel and the U.S. Department of Justice (DOJ) Tax Division. It is governed under the Chief Counsel Directives Manual (CCDM)
IRS Form 8689 Guide: US Virgin Islands Tax Allocation Rules
08/24/2026
Introduction: What is IRS Form 8689? IRS Form 8689, titled Allocation of Individual Income Tax to the U.S. Virgin Islands, is an individual tax allocation schedule administered by the Internal Revenue Service (IRS) under the Department of the Treasury. It is governed by Internal Revenue Code (IRC) Section 932(b) and Section 7654. This form is
IRS Form 8655 Guide: Reporting Agent Authorization Rules
08/24/2026
Introduction: What is IRS Form 8655? IRS Form 8655, titled Reporting Agent Authorization, is an official federal tax authorization document administered by the Internal Revenue Service (IRS) under the Department of the Treasury. It is governed by Revenue Procedure 2012-32 and Internal Revenue Code (IRC) Section 6061. This form is used by employers, businesses, and
IRS Form 8654 Guide: TCE Annual Program Report & Rules
08/24/2026
Introduction: What is IRS Form 8654? IRS Form 8654, titled Tax Counseling for the Elderly Semi-Annual / Annual Program Report, is an official federal grant reporting and closeout schedule administered by the Internal Revenue Service (IRS). It is managed by the Stakeholder Partnerships, Education, and Communication (SPEC) division under Section 163 of the Revenue Act
IRS Form 8653 Guide: Tax Counseling for Elderly Grant Plan
08/24/2026
Introduction: What is IRS Form 8653? IRS Form 8653, titled Tax Counseling for the Elderly Program Application Plan, is an official federal grant application and budgeting schedule administered by the Internal Revenue Service (IRS). It is managed by the Stakeholder Partnerships, Education, and Communication (SPEC) division under Section 163 of the Revenue Act of 1978.
IRS Form 8621-A Guide: Late PFIC Purging Election Rules
08/24/2026
Introduction: What is IRS Form 8621-A? IRS Form 8621-A, titled Return by a Shareholder Making Certain Late Elections To End Treatment as a Passive Foreign Investment Company, is an international tax relief return administered by the Internal Revenue Service (IRS). It is governed under Internal Revenue Code (IRC) Section 1298(b)(1) and Treasury Regulations § 1.1298-3(e)
IRS Form 8621 Guide: PFIC Tax Rules & Filing Instructions
08/24/2026
Introduction: What is IRS Form 8621? IRS Form 8621, titled Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, is a complex international tax compliance form administered by the Internal Revenue Service (IRS). It is governed by Internal Revenue Code (IRC) Sections 1291 through 1298 under the Department of