Miscellaneous Forms Menu
The following items are in the Miscellaneous Forms Menu:
- Amended Return (1040X)
- Claim Refund Due a Deceased Taxpayer (1310)
- Injured Spouse Allocation (8379)
- MFJ vs MFS Comparison
- MFS Allocation Record for Community Property States
- Net Operating Loss Worksheet / Form 1045
- Installment Agreement Request (9465)
- Automatic Extension Form (4868)
- Power of Attorney Form (2848)
- Information to Claim Certain Refundable Credits after Disallowance (8862)
- Notes / Statements
- Form 4810 - Request for Prompt Assessment
The personal representative of deceased taxpayers are responsible for the taxes of the decedent. It is purely the responsibility of the personal representative to handle the individual tax that is due, estate tax, gift tax, as well as any other tax debt. Form 4810 needs to be filed by the personal representative to ensure that the IRS completes the assessment of the taxes of the decedent. By filing Form 4810, the time taken by the IRS to review the returns for accuracy will be shortened. Upon assessment, the assets may be distributed by the personal representative.
- Form 8082 - Notice of Inconsistent Treatment or Administrative Adjustment Request
Taxpayers receiving Schedule K-1s, Schedule Qs, or foreign trust statements are usually mandated to report items that are in their individual tax returns that are consistent with the manner they are reported on each of these forms. In some situations, the taxpayer will be required to report these items differently compared to how they reported them to the IRS.
To report any inconsistencies to the IRS, Form 8082 is used. Using the form, the IRS can also be informed of the non issuing of Schedule 1, Schedule Q, or foreign trust statement. In the event that there are discrepancies in the manner the items are reported, the taxpayer may receive a penalty for failing to include this form alongside the tax return .
Instructions for Form 8082, Notice of Inconsistent
Treatment or Administrative Adjustment Request
- Form 8275 - Disclosure Statement
To reveal items or positions, other than those taken contrary to a regulation, that are disclosed to avoid certain penalties, use Form 8275. Disclosures that relate to preparer penalties resulting from the disobedience to the rules, may also be reported by the form.
Instructions for Form 8275, Disclosure Statement
- Form 8594 - Asset Acquisition Statement
Form 8594 is used to report items sold to another person or company. Both the seller and buyer are required to attach Form 8594 to their tax returns, showing the category in which the asset belongs. There is no specification by the IRS as to the classification of the items. Of importance is the seller and buyer using the same method. What is in the form should be similar to that which is in the sales agreement. Inconsistencies in the two may result in penalties.
Instructions for Form 8594, Asset Acquisition Statement
- Form 8821 - Tax Information Authorization
To designate a person, firm, corporation, organization or partnership to get sensitive and confidential tax data on a taxpayer for the specified periods, Form 8821 is used. A taxpayer’s tax information is the only thing that can be accessed using this form. No action can be done on the taxpayer’s behalf.
Instructions for Form 8821, Tax Information Authorization
- Form 8833 - Treaty-Based Return Position Disclosure
- Form 8840 - Closer Connection Exception Statement for Aliens
- Form 8843 - Statement for Exempt Individuals and Individuals With a Medical Condition
- Form 8854 - Initial and Annual Expatriation Statement
- Form 8857 - Request for Innocent Spouse Relief
- Form 8938 - Statement of Specified Foreign Financial Assets
U.S citizens having foreign financial assets valued above specified amounts dependent on their filing status or an amount at the end of the tax year, need to report certain information related to those assets, to the IRS, using Form 8938.
Foreign financial assets according to IRC Section 6038D refers to assets held in a financial account managed by a foreign financial institution, stock or security granted by an individual who is not a U.S citizen, any financial instrument whose issuer is not a U.S citizen.
Form 8938 should be attached to the annual tax return of the taxpayer for assets held in tax years from January 1, 2011.
- Application for ITIN (W-7)
- Form 965
- 1040 Override
- Enter Prior Year(s) Data for Comparison
- Send Client's Corrupt Return
- Preparer Explanation for Not E-Filing (8948)