IRS Form 1363 Guide: Export Exemption Certificate Rules
08/17/2026
Introduction – What is Form 1363? Form 1363, officially titled Export Exemption Certificate, is an federal tax document issued by the Internal Revenue Service (IRS). It is used in international logistics to exempt domestic air cargo shipments from federal excise taxes when goods are being exported from the United States. The IRS governs Form 1363
IRS Form 1310 Guide: Claiming a Deceased Taxpayer Refund
08/17/2026
Introduction – What is Form 1310? Form 1310, officially titled Statement of Person Claiming Refund Due a Deceased Taxpayer, is an official form issued by the Internal Revenue Service (IRS). It is used to claim a federal income tax refund on behalf of a deceased taxpayer. The IRS governs Form 1310 to ensure that tax
IRS Form 1139 Guide: Corporate Tentative Refund Rules
08/17/2026
Introduction – What is Form 1139? Form 1139, officially titled Corporation Application for Tentative Refund, is a specialized tax application issued by the Internal Revenue Service (IRS). It allows C corporations to quickly claim a refund for overpaid taxes caused by carrying back financial losses or unused tax credits to prior tax years. The IRS
IRS Form 1138 Guide: NOL Carryback Payment Extension
08/17/2026
Introduction – What is Form 1138? Form 1138, titled Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback, is an official IRS form. It allows a C corporation that expects to incur a net operating loss (NOL) in its current tax year to extend the payment deadline for
Form 1128 Guide: Application to Change or Retain Tax Year
08/17/2026
Introduction – What is Form 1128? Form 1128, titled Application To Adopt, Change, or Retain a Tax Year, is an official administrative form provided by the Internal Revenue Service (IRS). It allows taxpayers to request formal IRS approval to establish, alter, or keep their annual accounting tax year. The IRS governs Form 1128 to ensure
IRS Form 1127 Guide: Extension of Time to Pay Tax Rules
08/17/2026
Introduction – What is Form 1127? Form 1127, officially titled Application for Extension of Time for Payment of Tax Due to Undue Hardship, is an official document provided by the Internal Revenue Service (IRS). It allows taxpayers facing severe financial difficulty to request additional time to pay their federal tax liabilities. The IRS governs Form
Form 1125-E Guide: Officer Compensation Reporting Rules
08/17/2026
Introduction – What is Form 1125-E? Form 1125-E, titled Compensation of Officers, is an official tax disclosure schedule issued by the Internal Revenue Service (IRS). It is used by corporations to disclose detailed compensation paid to corporate officers during the tax year. The IRS requires Form 1125-E as an supporting attachment to corporate tax returns,
IRS Form 1125-A Guide: Cost of Goods Sold Instructions
08/17/2026
Introduction – What is Form 1125-A? Form 1125-A, titled Cost of Goods Sold, is an official tax schedule provided by the Internal Revenue Service (IRS). It is used by business entities that produce, purchase, or sell physical goods to calculate and deduct their Cost of Goods Sold (COGS). The IRS requires Form 1125-A as an
IRS Form 1122 Guide: Subsidiary Consolidated Return Consent
08/17/2026
Introduction – What is Form 1122? Form 1122, titled Authorization and Consent of Subsidiary Corporation To Be Included in a Consolidated Income Tax Return, is an official federal tax document issued by the Internal Revenue Service (IRS). It is used when a corporate subsidiary joins a parent corporation to file a single, combined corporate income
IRS Form 1120-X Guide: Amended Corporate Tax Return Steps
08/17/2026
Introduction – What is Form 1120-X? Form 1120-X, titled Amended U.S. Corporation Income Tax Return, is an official tax form provided by the Internal Revenue Service (IRS). It is used exclusively by C corporations to correct mistakes or make adjustments to a previously filed corporate tax return. The IRS governs Form 1120-X to ensure that