obÌåÓý

Charitable organizations described in Internal Revenue Code section 170(c) or charitable remainder trusts described in Internal Revenue Code section 664(d) file Form 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts, to report premiums paid after February 8, 1999, on certain life insurance, annuity, and endowment contracts (personal benefits contracts).

Sponsoring organizations, employers, or employee associations, use Form 5306, Application for Approval of Prototype or Employer Sponsored Individual Retirement Arrangement (IRA), to request a ruling as to whether a trust or custodial account agreement meets the requirements of section 408(a), 408(c), 408(p), or 408A; or whether an individual annuity meets the requirements of section 408(b), 408(p), or 408A.

A REMIC or issuer of a CDO (defined in Regulations section 1.6049-7(d)(2)) uses Form 8811 to provide the information required by Regulations section 1.6049-7(b)(1)(ii) to be published in the directory of REMICs and issuers of CDOs, Pub. 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)).

Form 8957, Foreign Account Tax Compliance Act (FATCA) Registration, is used by an FI or a Direct Reporting NFFE to register itself and its branches, if any, as a participating foreign financial institution (PFFI) (including a Reporting FI under a Model 2 IGA), a registered deemed-compliant foreign financial institution (RDCFFI), a Reporting Financial Institution under a Model 1 IGA, a sponsoring entity (Sponsoring Entity), a Direct Reporting NFFE, a trustee of a Trustee-Documented Trust, or a U.S. FI.

Form 8957, Foreign Account Tax Compliance Act (FATCA) Registration, is used by an FI or a Direct Reporting NFFE to register itself and its branches, if any, as a participating foreign financial institution (PFFI) (including a Reporting FI under a Model 2 IGA), a registered deemed-compliant foreign financial institution (RDCFFI), a Reporting Financial Institution under a Model 1 IGA, a sponsoring entity (Sponsoring Entity), a Direct Reporting NFFE, a trustee of a Trustee-Documented Trust, or a U.S. FI.

Publication 5788, IRS Report to Congress: Inflation Reduction Act ¡ì10301(1)(B) IRS-run Direct e-File Tax Return System, was developed in accordance with the Inflation Reduction Act (IRA), which requires the IRS to deliver a report to Congress on a potential IRS-run free direct e-file tax return system (Direct File), covering three primary areas: (1) taxpayer opinions, expectations, and level of trust based on surveys; (2) cost; and (3) opinions of an independent third-party.

Publication 5216, FATCA Reports International Compliance Management Model (ICMM) Notification XML Schema User Guide, provides a general description of the FATCA Notification Schema that will be the basis for all electronic notifications from the Internal Revenue Service (IRS) to FATCA filers ¨C Foreign Financial Institutions (FFIs), direct reporting non-financial foreign entities (direct reporting NFFEs), sponsoring entities, trustees of trustee-documented trusts, non-GIIN filers1, and Host Country Tax Authorities (HCTAs) -- using the International Data Exchange Service (IDES).

Publication 5392, The Art Advisory Panel of the Commissioner of Internal Revenue Annual Summary Report - The IRS Commissioner¡¯s Art Advisory Panel (the Panel) provides advice and makes recommendations to the Art Appraisal Services unit in the Independent Office of Appeals for the Internal Revenue Service. Chartered under the Federal Advisory Committee Act, the Panel assists by providing value recommendations regarding the acceptability of tangible personal property appraisals taxpayers submit to support the fair market value claimed on the wide range of works of art involved in income, estate, and gift tax returns.

Form W-4P, Withholding Certificate for Pension or Annuity Payments, is for U.S. citizens, resident aliens, or their estates who are recipients of pensions, annuities (including commercial annuities), and certain other deferred compensation. Use Form W©\4P to tell payers the correct amount of federal income tax to withhold from your payment(s). You may also use Form W©\4P to choose (a) not to have any federal income tax withheld from the payment (except for eligible rollover distributions or for payments to U.S. citizens to be delivered outside the United States or its possessions), or (b) to have an additional amount of tax withheld.

Use Form 8936 and Schedule A (Form 8936) to figure the following credits for clean vehicles you placed in service during your tax year.