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Publication 4591 (CN), Small Business Federal Tax Responsibilities (Chinese), explains the extensive tax information and online tools and resources available on IRS.gov for small businesses.

Use Form 8883, Asset Allocation Statement Under Section 338, to report information about transactions involving the deemed sale of corporate assets under section 338. This includes information previously reported on Form 8023, Elections Under Section 338 for Corporations Making Qualified Stock Purchases.

This document includes technical information and audit techniques covering miscellaneous public charity foundation classifications.

This document includes technical information and audit techniques addressing the concepts of inurement and private benefit pertaining to Section 501(c)(3) organizations only. Organizations exempt under Section 501(c)(3) of the Internal Revenue Code must avoid engaging in impermissible conduct.

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.

Use Form T (Timber), Forest Activities Schedule, to provide information on timber accounts when a sale or deemed sale under sections 631(a), 631(b), or other exchange has occurred during the tax year.

Form 1120 (Schedule G), Information on Certain Persons Owning the Corporation's Voting Stock, is used to provide information applicable to certain entities, individuals, and estates that own, directly, 20% or more, or own, directly or indirectly, 50% or more of the total voting power of all classes of a corporation's stock entitled to vote.

Each person engaged in a trade or business who, in the course of that trade or business, receives more than $10,000 in cash in one transaction or in two or more related transactions, must file Form 8300 (sp), Informe de Pagos en Efectivo en Exceso de $10,000 Recibidos en Una Ocupacion o Negocio.

Publication 5059, obÌåÓý to prepare a Collection Information Statement (Form 433-B), provides section by section instructions for completing the forms.

Form 8379, Injured Spouse Allocation, is filed by one spouse (the injured spouse) on a jointly filed tax return when the joint overpayment was (or is expected to be) applied (offset) to a past-due obligation of the other spouse. By filing Form 8379, the injured spouse may be able to get back his or her share of the joint refund.