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Information about Form 706-GS(T), Generation Skipping Transfer Tax Return for Terminations, including recent updates, related forms and instructions on how to file. Trustees use this form to figure and report the tax due from certain trust terminations that are subject to the generation-skipping transfer (GST) tax.

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.

Information about Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)), including recent updates, related forms, and instructions on how to file. Form 990-T is used by exempt organizations to report certain income and tax liability.

Information about Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, including recent updates, related forms, and instructions on how to file. Use Form 1042 to report tax withheld on certain income of foreign persons.

Explanation of what are assets used for exempt purposes, in the context of the tax on private foundation failure to distribute income under Code section 4942.

This page provides up-to-date information on filing addresses for certain elections, statements, returns and other documents required by the Code of Federal Regulations (CFR) Title 26

Information about Form 1065, U.S. Return of Partnership Income, including recent updates, related forms and instructions on how to file. Form 1065 is used to report the income of every domestic partnership and every foreign partnership doing business in the U.S. or getting income from U.S. sources.

Frequently asked questions about the Recovery Rebate Credit.

FAQs about eligibility for claiming the Recovery Rebate Credit.

Information about Form 706-CE, Certification of Payment of Foreign Death Tax, including recent updates, related forms and instructions on how to file. The executor of the decedent¡¯s estate must file this form before the IRS can allow a credit for foreign death taxes claimed on Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.