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Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation, is used to figure the tax based on investment income, and to report charitable distributions and activities. Also, Form 990-PF serves as a substitute for the section 4947(a)(1) nonexempt charitable trust's income tax return, Form 1041, U.S. Income Tax Return for Estates and Trusts, when the trust has no taxable income.

File Form 1066 to report the income, deductions, and gains and losses from the operation of a REMIC. In addition, the form is filed by the REMIC to report and pay the taxes on net income from prohibited transactions, net income from foreclosure property, and contributions after the startup day.

A trustee uses Form 706-GS(D-1), Notification of Distribution From a Generation-Skipping Trust, to report certain distributions from a trust that are subject to the generations kipping transfer (GST) tax and to provide the skip person distributee with information needed to figure the tax due on the distribution.

A REMIC or issuer of a CDO (defined in Regulations section 1.6049-7(d)(2)) uses Form 8811 to provide the information required by Regulations section 1.6049-7(b)(1)(ii) to be published in the directory of REMICs and issuers of CDOs, Pub. 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)).

Use Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes, for certain extensions of time to file.

Use Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes, for certain extensions of time to file.

Form 5305-E is used by a grantor and a trustee to establish a Coverdell education savings account (ESA). It is a model trust account agreement that meets the requirements of section 530(b)(1), and is not filed with the IRS.

Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)), contains directories relating to real estate mortgage investment conduits (REMICs) and collateralized debt obligations (CDOs). The directory for each calendar quarter is based on information submitted to the IRS during that quarter.

Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation, is used to figure the tax based on investment income, and to report charitable distributions and activities. Also, Form 990-PF serves as a substitute for the section 4947(a)(1) nonexempt charitable trust's income tax return, Form 1041, U.S. Income Tax Return for Estates and Trusts, when the trust has no taxable income.

Publication 5886-B (sp), Clean Energy Efficiency Incentives and Residential Real Estate Properties for housing developers, building owners and resident landlords (Spanish Version)