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Both the seller and purchaser of a group of assets that makes up a trade or business must use Form 8594, Asset Acquisition Statement Under Section 1060, to report such a sale if goodwill or going concern value attaches, or could attach, to such assets and the purchaser's basis in the assets is determined only by the amount paid for the assets.

Form 940 is used by employers to report annual Federal Unemployment Tax Act (FUTA) tax.

Publication 4485, Guide for the Certification of State FUTA Credits, provides instructions for the certification of state FUTA credits.

Use Form 1120-S (Schedule B-1), Information on Certain Shareholders of an S Corporation, to provide the information applicable to any shareholder in the S corporation that was a disregarded entity, a trust, an estate, or a nominee or similar person at any time during the tax year.

Publication 1468, Guidelines for Notices of Federal Tax Liens and Centralized Lien Processing, is intended to provide information about the centralized IRS lien processes and to ensure that federal tax lien documents are timely filed, properly recorded, and their filing fees promptly paid.

Form 8874-A is used by Qualified Community Development Entities (CDE) to provide notice to any taxpayer who acquires a qualified investment in a CDE at its original issue that the equity investment is a qualified equity investment entitling the taxpayer to claim the new markets credit.

Publication 784, Instructions on obÌåÓý to Apply for a Certificate of Subordination of Federal Tax Lien - A Certificate of Subordination under Internal Revenue Code Section 6325(d)(1) and 6325(d)(2) allows a named creditor to move their junior creditor position ahead of the United States¡¯ position for the property named in the certificate.

Publication 925, Passive Activity and At-Risk Rules, discusses two sets of rules that may limit the amount of your deductible loss from a trade, business, rental, or other income-producing activity.

Use Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund, to correct administrative errors only on a previously filed Form 945.

Publication 4825, Ten Things to Know About The Taxpayer Advocate Service and Seven Things to Know About Systemic Advocacy