IRS Form 8824 Guide: Section 1031 Like-Kind Exchange Rules
09/10/2026
1. Introduction – What is Form 8824? IRS Form 8824, titled Like-Kind Exchanges, is an official tax schedule issued by the Internal Revenue Service (IRS). It is governed primarily under Section 1031 of the Internal Revenue Code (IRC § 1031) and Section 1043 (for conflict-of-interest sales by executive branch federal employees). This form is used
IRS Form 8823 Guide: LIHTC Noncompliance Reporting Rules
09/10/2026
1. Introduction – What is Form 8823? IRS Form 8823, titled Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition, is an official federal compliance report issued by the Internal Revenue Service (IRS). It is governed under Section 42(m)(1)(B)(iii) of the Internal Revenue Code (IRC § 42) and Treasury Regulation Section 1.42-5. This form
IRS Form 8822-B Guide: Change of Business Address Rules
09/10/2026
1. Introduction – What is Form 8822-B? IRS Form 8822-B, titled Change of Address or Responsible Party — Business, is an official business tax notification form issued by the Internal Revenue Service (IRS). It is governed under Sections 6011, 6109, and 6212 of the Internal Revenue Code and related Treasury regulations. This form is used
IRS Form 8822 Guide: How to Change Your Address With IRS
09/10/2026
1. Introduction – What is Form 8822? IRS Form 8822, titled Change of Address, is an official individual tax notification form issued by the Internal Revenue Service (IRS). It is governed under Section 6212(b) of the Internal Revenue Code (IRC § 6212(b)), which defines how the IRS establishes a taxpayer’s official “last known address.” This
IRS Form 8821-A Guide: Identity Theft Authorization Rules
09/10/2026
1. Introduction – What is Form 8821-A? IRS Form 8821-A, titled IRS Disclosure Authorization for Victims of Identity Theft, is an official federal disclosure waiver issued by the Internal Revenue Service (IRS). It is administered primarily through the IRS Criminal Investigation (CI) division under Section 6103(c) of the Internal Revenue Code (IRC § 6103(c)). This
IRS Form 8821 Guide: Tax Information Authorization Rules
09/10/2026
1. Introduction – What is Form 8821? IRS Form 8821, titled Tax Information Authorization, is an official disclosure authorization form issued by the Internal Revenue Service (IRS). It is governed under Section 6103 of the Internal Revenue Code (IRC § 6103), which establishes the strict confidentiality of federal tax returns and return information. This form
IRS Form 8820 Guide: How to Claim the Orphan Drug Credit
09/10/2026
1. Introduction – What is Form 8820? IRS Form 8820, titled Orphan Drug Credit, is an official corporate and business tax schedule issued by the Internal Revenue Service (IRS). It is governed under Section 45C of the Internal Revenue Code (IRC § 45C) in coordination with Section 526 of the Federal Food, Drug, and Cosmetic
IRS Form 8819 Guide: Section 985 Dollar Election Filing
09/10/2026
1. Introduction – What is Form 8819? IRS Form 8819, titled Dollar Election Under Section 985, is an official international tax election form issued by the Internal Revenue Service (IRS). It is governed by Section 985 of the Internal Revenue Code (IRC § 985) and Treasury Regulation Section 1.985-2. This form is used by qualifying
IRS Form 8818 Guide: Record Series EE & I Bond Redemptions
09/10/2026
1. Introduction – What is Form 8818? IRS Form 8818, titled Optional Form To Record Redemption of Series EE and I U.S. Savings Bonds Issued After 1989, is an official recordkeeping worksheet provided by the Internal Revenue Service (IRS). It is governed under Section 135 of the Internal Revenue Code (IRC § 135) as part
IRS Form 8815 Guide: Exclude Savings Bond Interest Rules
09/10/2026
1. Introduction – What is Form 8815? IRS Form 8815, titled Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989, is an official federal tax schedule issued by the Internal Revenue Service (IRS). It is governed under Section 135 of the Internal Revenue Code (IRC § 135), commonly referred to