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Publication 1239, Specifications for Filing Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, outlines the communication procedures, record format, validation criteria, and errors associated with the electronic filing of Form 8027.

Use Form 8991, Tax on Base Erosion Payments of Taxpayers With Substantial Gross Receipts, to determine a taxpayer¡¯s base erosion minimum tax amount for the year.

Form 8989, Request to Revoke the Election for Alternative to Payment of the Imputed Underpayment, is submitted by the partnership representative to request IRS permission to revoke an election for the alternative to payment of the imputed underpayment made by the partnership on Form 8988.

Form 14726, Waiver of the Notice of Final Partnership Adjustment (FPA), is used in order to waive the issuance of the Notice of Final Partnership Adjustment (FPA). Section 6232(d)(2) gives the partnership the ability to waive the issuance of the notice of the FPA and the any limitations on assessment under section 6232(b). Since the issuance of the FPA is waived, the partnership and the partnership representative also agree that the partnership cannot make the election under 6226 for the alternative to payment of the imputed underpayment.

Form 8988, Election for Alternative to Payment of the Imputed Underpayment - IRC Section 6226, is submitted by the partnership to make an election for the alternative to payment of the imputed underpayment under IRC 6226 to push out partnership adjustments and the applicability of any penalties, additions to tax, or additional amounts to its partners from the reviewed year as an alternative to payment of the imputed underpayment.

Form 8821 authorizes an individual, corporation, firm, organization, or partnership you designate to inspect and/or receive your confidential information verbally or in writing for the type of tax and the years or periods you list on Form 8821. Form 8821 is also used to delete or revoke prior tax information authorizations.

Form 15057, Agreement to Rescind Notice of Final Partnership Adjustment - The partnership representative, on behalf of the partnership, must sign the agreement to rescind the notice of final partnership adjustment if the partnership representative agrees to rescind the notice of final partnership adjustment.

Publication 4386, Compliance Checks: Examination, Audit or Compliance Check

Publication 514, Foreign Tax Credit for Individuals, explains that you may be able to take either a credit or an itemized deduction for foreign taxes. Taken as a deduction, foreign income taxes reduce your U.S. taxable income. Taken as a credit, foreign income taxes reduce your U.S. tax liability.

Form 4670, Request for Relief of Payment of Certain Withholding Taxes, is used to submit Forms 4669, Statement of Payments Received, to the IRS.