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Insights into the words and phrases used in the frequently asked questions.

Form 1138 is used by a corporation expecting a net operating loss for the current year to request an extension of time for payment of tax for the immediately preceding tax year. A corporation that expects a net operating loss (NOL) in the current tax year can file this form to extend the time for payment of tax for the immediately preceding tax year.

Suitability test: Set-aside of private foundation

Hawaii state links

FAQs about the New Tax Rules for Executors

Information about Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests, including recent updates, related forms and instructions on how to file. A buyer or other transferee of a U.S. real property interest, and a corporation, qualified investment entity, or fiduciary that is required to withhold tax, file this form to report and transmit the amount withheld.

File Form 1099-LS if you are the acquirer of a life insurance contract, or any interest in a life insurance contract, in a reportable policy sale. See the Instructions for Form 1009-LS for complete filing requirements.

Topic No. 763 The Affordable Care Act

Information about Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations, including recent updates, related forms, and instructions on how to file. File Form 5471 to satisfy the reporting requirements of sections 6038 and 6046, and the related regulations.

Topic No. 801 Who Must File Information Returns Electronically