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Form 8971, Information Regarding Beneficiaries Acquiring Property from a Decedent - The Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 requires executors of an estate and other persons who are required to file Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return or Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return Estate of nonresident not a citizen of the United States, to report the final estate tax value of property distributed or to be distributed from the estate, if the estate tax return is filed after July 2015. Form 8971, along with a copy of every Schedule A, is used to report values to the IRS.

Information about Form 8582, Passive Activity Loss Limitations, including recent updates, related forms and instructions on how to file. Form 8582 is used by individuals, estates, and trusts with losses from passive activities to figure the amount of any passive activity loss (PAL) allowed for the current tax year.

Find information for trustees administering bankruptcy estates, including notification of filing, addresses, Chapter 13 claim payments and IRS penalties.

Questions & Answers on GLAM 2013-001 addressing the Proper Tax Accounting Treatment of Certain Other Real Estate Owned (OREO) Property.

Information about Form 8582-CR, Passive Activity Credit Limitations, including recent updates, related forms and instructions on how to file. Form 8582-CR is used by individuals, estates, and trusts with certain credits from passive activities to figure the amount of any passive activity credit allowed for the current tax year.

Information about Form 8875, Taxable REIT Subsidiary Election, including recent updates, related forms and instructions on how to file. A corporation (other than a REIT (Real Estate Investment Trust) or an ineligible corporation) and a REIT use this form to jointly elect to have the corporation treated as a taxable REIT subsidiary under section 856(l).

Non-precedential legal advice re: Foreign Government Pension Trusts

Non-precedential legal advice re: Trusts Holding Interests in a Partnership

Use these actuarial tables to value annuities, life estates, remainders and reversions. For examples on how to use the tables, refer to IRS publications listed.

Use the IRS QI/WP/WT System to apply, renew or terminate your status as a Qualified Intermediary, Withholding Foreign Partnership or Withholding Foreign Trust.