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Form 8971, Information Regarding Beneficiaries Acquiring Property from a Decedent - The Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 requires executors of an estate and other persons who are required to file Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return or Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return Estate of nonresident not a citizen of the United States, to report the final estate tax value of property distributed or to be distributed from the estate, if the estate tax return is filed after July 2015. Form 8971, along with a copy of every Schedule A, is used to report values to the IRS.

Form SS-4 is used by sole proprietors, corporations, partnerships, estates, trusts, and other entities to apply for an employer identification number (EIN), a nine-digit number assigned for tax filing and reporting purposes.

Complete and submit Form 14039-B, Business Identity Theft Affidavit, if you suspect that your business entity, estate, trust, or exempt organization has been a victim of identity theft.

We have posted a revised version of the 2023 Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation.

Schedule R-1 (Form 706), Generating-Skipping Transfer Tax, serves as a payment voucher for the Generation-Skipping Transfer (GST) tax imposed on a direct skip from a trust, which you, the trustee of the trust, must pay.

Complete and submit Form 14039-B (SP), Business Identity Theft Affidavit (Spanish version), if you suspect that your business entity, estate, trust, or exempt organization has been a victim of identity theft.

Form 5213, Election to Postpone Determination As To Whether the Presumption Applies That an Activity is Engaged in for Profit, is used by individuals, trusts, estates, and S corporations to elect to postpone an IRS determination as to whether the presumption applies that an activity is engaged in for profit.

Instructions for Form SS-4, Application for Employer Identification Number, which is used by sole proprietors, corporations, partnerships, estates, trusts, and other entities to apply for an employer identification number (EIN), a nine-digit number assigned for tax filing and reporting purposes.

A corporation (other than a REIT (Real Estate Investment Trust) or an ineligible corporation) and a REIT use Form 8875, Taxable REIT Subsidiary Election, to jointly elect to have the corporation treated as a taxable REIT subsidiary under section 856(l).

Use Form 1120-S (Schedule B-1), Information on Certain Shareholders of an S Corporation, to provide the information applicable to any shareholder in the S corporation that was a disregarded entity, a trust, an estate, or a nominee or similar person at any time during the tax year.