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Form 8038-GC, Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales, is used by the issuers of tax-exempt governmental obligations to provide the IRS with the information required by section 149(e) and to monitor the requirements of sections 141 through 150.

Use Schedule R (Form 1040 or 1040-SR), Credit for the Elderly or the Disabled, to figure the credit for the elderly or the disabled.

Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests, is used to report and transmit amounts withheld on certain dispositions and distributions that are subject to sections 1445 and 1446(f)(1). It is also used to report and transmit amounts withheld under section 1446(f)(4) or to claim a credit or refund for amounts withheld under section 1446(f)(4) for transfers occurring on or after January 1, 2023.

Regulated investment companies (RIC) file Form 1120-RIC, U.S. Income Tax Return for Regulated Investment Companies, to report their income, gains, losses, deductions, credits, and to figure their income tax liability.

Unless an exception applies (see Who Must File below), a tax-exempt section 527 political organization must file Form 8872, Political Organization Report of Contributions and Expenditures, to report certain contributions received and expenditures made.

Form 8586, Low-Income Housing Credit, is used by owners of qualified residential rental buildings in low-income housing projects to figure the amount of their low-income housing credit, a component of the general business credit.

Form 13072, Victim Witness Assistance, provides information that will help you deal with the problems and questions that often surface during an investigation.

Publication 5078, Assurance Testing System (ATS) Guidelines for Modernized e-File (MeF) Business Submissions, contains general and program specific testing information for use in completing the Assurance Testing System (ATS) process.

Form 433-B, Collection Information Statement for Businesses, gathers information necessary for determining how a business taxpayer can satisfy an outstanding tax liability.

Form 8653, Tax Counseling for the Elderly Program Application Plan