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Form 13715, Volunteer Site Information Sheet, gathers information that is used by our IRS toll-free assistance line and is posted to the VITA Site Locator Tool on irs.gov to help taxpayers locate the nearest volunteer tax preparation site.

Publication 947, Practice Before the IRS and Power of Attorney, discusses who may represent a taxpayer before the IRS and what forms or documents are used to authorize a person to represent a taxpayer.

A U.S. person that is a direct or indirect shareholder of a passive foreign investment company (PFIC) files Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, if they receive certain direct or indirect distributions from a PFIC, recognize a gain on a direct or indirect disposition of PFIC stock, are reporting information with respect to a QEF or section 1296 mark-to-market election, are making an election reportable in Part II of the form, or are required to file an annual report pursuant to section 1298(f).

Use Form 1120-X, Amended U.S. Corporation Income Tax Return, Form 1120X to correct a Form 1120 as originally filed, or as later adjusted by an amended return, a claim for refund, or an examination, or make certain elections after the prescribed deadline (see Regulations sections 301.9100-1 through 3).

Publication 786, Instructions for Preparing Notice of Nonjudicial Sale of Property and Application for Consent to Sale

Use Form 8928, Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code, to report the tax due on failures by group health plans or employers.

Corporation, trusts, and associations electing to be treated as Real Estate Investment Trusts file Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts, to report their income, gains, losses, deductions, credits, certain penalties and income tax liability.

Form 8832, Entity Classification Election, is used by eligible entities to choose how they are classified for federal tax purposes: as an association taxable as a corporation or as a partnership, or as an entity inseparable from its owner.

Publication 547, Casualties, Disasters, and Thefts, explains the tax treatment of casualties, thefts, and losses on deposits. A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. A theft occurs when someone steals your property. A loss on deposits occurs when your financial institution becomes insolvent or bankrupt.

Form 1120-IC-DISC, Interest Charge Domestic International Sales Corporation Return, is an information return filed by interest charge domestic international sales corporations (IC-DISCs), former DISCs, and former IC-DISCs.