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IRS Form 8814 Guide: Reporting Child Interest & Dividends

09/10/2026

1. Introduction – What is Form 8814? IRS Form 8814, titled Parents’ Election To Report Child’s Interest and Dividends, is an official individual tax schedule issued by the Internal Revenue Service (IRS). It is governed under Section 1(g)(7) of the Internal Revenue Code (IRC § 1(g)(7)) as part of the federal “Kiddie Tax” rules. This

IRS Form 8813 Guide: Section 1446 Withholding Tax Voucher

09/10/2026

1. Introduction – What is Form 8813? IRS Form 8813, titled Partnership Withholding Tax Payment Voucher (Section 1446), is an official quarterly payment voucher issued by the Internal Revenue Service (IRS). It is governed under Section 1446(a) of the Internal Revenue Code (IRC § 1446(a)) and Treasury Regulation Section 1.1446-3. This form is used by

IRS Form 8811 Guide: REMIC & CDO Information Return Rules

09/10/2026

1. Introduction – What is Form 8811? IRS Form 8811, titled Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations (CDOs), is an official federal information return issued by the Internal Revenue Service (IRS). It is governed under Sections 860D, 860F, and 6049 of the Internal Revenue Code (IRC),

IRS Form 8810 Guide: Corporate Passive Loss Limitations

09/10/2026

1. Introduction – What is Form 8810? IRS Form 8810, titled Corporate Passive Activity Loss and Credit Limitations, is an official corporate tax schedule issued by the Internal Revenue Service (IRS). It is governed under Section 469 of the Internal Revenue Code (IRC § 469) and related Treasury regulations. This form is used by closely

IRS Form 8809-I Guide: FATCA Form 8966 Extension Filing

09/10/2026

1. Introduction – What is Form 8809-I? IRS Form 8809-I, titled Application for Extension of Time to File FATCA Form 8966, is an official international tax extension form issued by the Internal Revenue Service (IRS). It is governed under Chapter 4 of the Internal Revenue Code (commonly known as the Foreign Account Tax Compliance Act,

IRS Form 8809-EX Guide: ExSTARS Extension Rules & Steps

09/10/2026

1. Introduction – What is Form 8809-EX? IRS Form 8809-EX, titled Request for Extension of Time To File an ExSTARS Information Return (For Form 720-TO or Form 720-CS), is an official federal extension application issued by the Internal Revenue Service (IRS). It is governed under Sections 4101 and 6011 of the Internal Revenue Code. This

IRS Form 8809 Guide: Information Return Extension Rules

09/10/2026

Introduction: What Is IRS Form 8809? IRS Form 8809, titled Application for Extension of Time To File Information Returns, is an official tax document used by businesses, employers, and payers. It is governed and processed by the Internal Revenue Service (IRS) under federal tax regulations. This form allows filers to request extra time to submit

IRS Form 8806 Guide: Corporate Acquisition & Capital Changes

09/10/2026

Introduction: What Is IRS Form 8806? IRS Form 8806, titled Information Return for Acquisition of Control or Substantial Change in Capital Structure, is a specialized tax reporting form. It is governed by the Internal Revenue Service (IRS) under Section 6043(c) of the Internal Revenue Code and Treasury Regulation Section 1.6043-4. When a domestic corporation goes

IRS Form 8283 Guide: Noncash Charitable Contribution Rules

09/10/2026

1. Introduction – What is Form 8283? IRS Form 8283, titled Noncash Charitable Contributions, is an official tax schedule issued by the Internal Revenue Service (IRS). It is governed under Section 170 of the Internal Revenue Code (IRC § 170) and related Treasury regulations. This form is used by individual taxpayers, partnerships, and corporations to

IRS Form 8282 Guide: Donated Property Disposition Rules

09/10/2026

1. Introduction – What is Form 8282? IRS Form 8282, titled Donee Information Return (Sale, Exchange, or Other Disposition of Donated Property), is an official information return issued by the Internal Revenue Service (IRS). It is governed under Section 6050L of the Internal Revenue Code (IRC § 6050L) and Treasury Regulation Section 1.6050L-1. This form

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