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Publication 5093, Healthcare Law Online Resources

Form 8962, Premium Tax Credit (PTC), is used to reconcile an advanced premium tax credit amount for individuals who received an advanced payment toward the cost of a health insurance premium throughout the year, or to claim a premium tax credit for those individuals who are eligible.

Publication 5187, Affordable Care Act: What you and Your Family Need to Know, covers some of the tax provisions of the Affordable Care Act (ACA). It provides information about the individual shared responsibility and the premium tax credit. A glossary is included to help taxpayers understand some terms related to the health care law.

Form 1120-F (Schedule I), Interest Expense Allocation Under Regulations Section 1.882-5, is used to report the amount of interest expense allocable to effectively connected income (¡°ECI¡±) and the deductible amount of such allocation for the tax year under section 882(c) and Regulations section 1.882-5. The schedule discloses the basic calculations for the year and also identifies the various elections the taxpayer uses under Regulations sections 1.882-5(a)(7) and (d)(5), and under the branch profits tax rules of Regulations section 1.884-1(e)(3).

Form 8275-R, Regulation Disclosure Statement, is used by taxpayers and tax return preparers to disclose positions taken on a tax return that are contrary to Treasury regulations. The form is filed to avoid the portions of the accuracy-related penalty due to disregard of regulations or to a substantial understatement of income tax for non-tax shelter items if the position has a reasonable basis. It can also be used for disclosures relating to the economic substance penalty and the preparer penalties for tax understatements due to positions taken contrary to regulations.

Publication 5146, Employment Tax Returns: Examinations and Appeal Rights, discusses general rules and procedures that the IRS follows when examining employment tax returns. It explains what happens before, during, and after an examination, as well as appeal procedures and special procedures dealing with tips and worker classification issues.

Publication 4216, Political Organization Filing and Disclosure Search Process User Guide, helps users navigate the Political Organization Filing and Disclosure website.

Publication 4772 (CN), Catch a Break - #IRSEducationCredit (Chinese)

Form 1128, Application to Adopt, Change or Retain a Tax Year, is used by taxpayers to request a change in tax year. It is used by partnerships, S corporations, or personal service corporations to adopt or retain a certain tax year.

Use Form 6765, Credit for Increasing Research Activities, to figure and claim the credit for increasing research activities (research credit), to elect the reduced credit under section 280C, and to elect to claim a certain amount of the credit as a payroll tax credit against the employer portion of social security taxes.