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Information about Form 8842, Election to Use Different Annualization Periods for Corporation Estimated Tax, including recent updates, related forms and instructions on how to file. Corporations use this form to elect one of the two annualization options that can be elected under section 6655(e)(2)(C) to figure the corporation¡¯s estimated tax payments under the annualized income installment method.

Information about Form 6781, Gains/Losses From Section 1256 Contracts and Straddles, including recent updates, related forms, and instructions on how to file. Use Form 6781 to report gains/losses on section 1256 contracts under the mark-to-market rules and under section 1092 from straddle positions.

Information about Form 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips, including recent updates, related forms and instructions on how to file. Certain food and beverage establishments use this form to claim a credit for social security and Medicare taxes paid or incurred by the employer on certain employees¡¯ tips.

Information about Form 8851, Summary of Archer MSAs, including recent updates, related forms and instructions on how to file. Trustees and custodians of Archer Medical Savings Accounts (MSAs) use this form to report the total number of Archer MSAs they established, the total number of previously uninsured account holders, the total number of excludable account holders, and the names and Social Security numbers (SSNs) of account holders.

Information about Publication 1223, General Rules and Specifications For Substitute Forms W-2c and W-3c, including recent updates. This publication is a reprint of the revenue procedure stating the requirements of the Internal Revenue Service (IRS) and the Social Security Administration (SSA) regarding the preparation and use of substitute forms for Form W-2c, Corrected Wage and Tax Statement, and Form W-3c, Transmittal of Corrected Wage and Tax Statements, for wages paid during the calendar year.

Information about Form 8302, Direct Deposit of Tax Refund of $1 Million or More, including recent updates, related forms and instructions on how to file. Form 8302 is used to request an electronic funds transfer of an income tax refund of $1 million or more to the taxpayers bank account for a taxpayer filing Form 1045, 1139 or a tax return other than Form 1040, 1120, 1120-A 0r 1120-S.

Connect online and exchange documents securely with the IRS about a Tax-Exempt/Government Entities (TE/GE) contact.

National Taxpayer Advocate Erin M. Collins' Annual Reports to Congress and Objectives Reports to Congress.

Make payments, view records, get notices and more with your business tax account.

To be used to value certain charitable interests in trusts. Pursuant to Internal Revenue Code ¡ì7520, the interest rate for a particular month is the rate that is 120 percent of the applicable federal midterm rate (compounded annually) for the month in which the valuation date falls. That rate is then rounded to the nearest two-tenths of one percent.