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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).

The executor of the decedent¡¯s estate must file Form 706-CE, Certification of Payment of Foreign Death Tax, before the IRS can allow a credit for foreign death taxes claimed on Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.

Form SS-4 (sp), Application for Employer Identification Number (EIN) (Spanish Version), 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.

Form SS-4 (sp), Application for Employer Identification Number (EIN) (Spanish Version), 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.

Specified tax return preparers use Form 8944, Preparer e-file Hardship Waiver Request, to request an undue hardship waiver from the section 6011(e)(3) requirement to electronically file returns of income tax imposed by subtitle A on individuals, estates, and trusts.

Generally, a U.S. citizen or resident, a domestic corporation, or a domestic estate or trust must complete and file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation, to report certain transfers of property to a foreign corporation that are described in section 6038B(a)(1)(A), 367(d), or 367(e).

Generally, a U.S. citizen or resident, a domestic corporation, or a domestic estate or trust must complete and file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation, to report certain transfers of property to a foreign corporation that are described in section 6038B(a)(1)(A), 367(d), or 367(e).

Form 965-A, Individual Report of Net 965 Tax Liability, should be used by individual taxpayers and entities taxed like individuals (for example, certain trusts and estates). This form is used to report a taxpayer¡¯s net 965 tax liability for each tax year in which a taxpayer must report or pay section 965 amounts.

Individuals, estates, and trusts use Form 1045, Application for Tentative Refund, to apply for a quick tax refund resulting from the carryback of an NOL, the carryback of an unused general business credit, the carryback of a net section 1256 contracts loss, or an overpayment of tax due to a claim of right adjustment under section 1341(b)(1).

Form 965-A, Individual Report of Net 965 Tax Liability, should be used by individual taxpayers and entities taxed like individuals (for example, certain trusts and estates). This form is used to report a taxpayer¡¯s net 965 tax liability for each tax year in which a taxpayer must report or pay section 965 amounts.