Additional Forms Related To Publication 334

Form 8586, Low-Income Housing Credit
This form is used by owners of qualified residential rental buildings in low-income housing projects to figure the amount of their low-income housing credit, a component of the general business credit.

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

Form 8820, Orphan Drug Credit
Use Form 8820 to claim the orphan drug credit.

Form 8824, Like-Kind Exchanges(and section 1043 conflict-of-interest sales)
Use Parts I, II, and III of Form 8824 to report each exchange of business or investment property for property of a like kind. Certain members of the executive branch of the Federal Government and judicial officers of the Federal Government use Part IV to elect to defer gain on conflict-of-interest sales.

Form 8826, Disabled Access Credit
Eligible small businesses use Form 8826 to claim the disabled access credit. This credit is part of the general business credit.

Form 8829, Expenses for Business Use of Your Home
Use Form 8829 to figure the allowable expenses for business use of your home on Schedule C (Form 1040) and any carryover to next year of amounts not deductible this year.

Form 8834, Qualified Plug-in Electric and Electric Vehicle Credit
Use Form 8834 to claim the qualified plug-in electric vehicle credit and any qualified electric vehicle passive activity credits allowed for the current tax year.

Form 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit.
Use Form 8835 to claim the renewable electricity, refined coal, and Indian coal production credit. The credit is allowed only for the sale of electricity, refined coal, or Indian coal produced in the United States or U.S. possessions from qualified energy resources at a qualified facility.

Form 8844, Empowerment Zone and Renewal Community Employment Credit
Use Form 8844 to claim the empowerment zone and renewal community employment (EZRCE) credit.

Form 8845, Indian Employment Credit
Employers of American Indians who are qualified employees use Form 8845 to claim the Indian employment credit.

Form 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
Certain food and beverage establishments use Form 8846 to claim a credit for social security and Medicare taxes paid or incurred by the employer on certain employees’ tips.

Form 8857, Request for Innocent Spouse Relief
This from is used by a spouse to request relief from liability for tax, plus penalties and interest, for which he or she believes only his or her spouse or former spouse should be held liable.

Form 8864, Biodiesel and Renewable Diesel Fuels Credit
Use Form 8864 to figure your biodiesel and renewable diesel fuels credit.

Form 8874, New Markets Credit
Use Form 8874 to claim the new markets credit for qualified equity investments made in qualified community development entities (CDEs). This credit is part of the general business credit.

Form 8881, Credit for Small Employer Pension Plan Startup Costs
Eligible small employers use Form 8881 to claim the credit for qualified startup costs incurred in establishing or administering an eligible employer plan.

Form 8882, Credit for Employer-Provided Childcare Facilities and Services
Employers use Form 8882 to claim the credit for qualified childcare facility and resource and referral expenditures.

Form 8886, Reportable Transaction Disclosure Statement
Use Form 8886 to disclose information for each reportable transaction in which you participated.

Form 8896, Low Sulfur Diesel Fuel Production Credit
This form is used by qualified small business refiners to claim the low sulfur diesel fuel production credit.

Form 8900, Qualified Railroad Track Maintenance Credit
This file is used by Eligible taxpayers to claim the railroad track maintenance credit (RTMC) with respect to qualified railroad track maintenance expenditures (QRTME) paid or incurred during the tax year.

Form 8906, Distilled Spirits Credit
Use Form 8906 to claim the distilled spirits credit. The credit is part of the general business credit.

Form 8907, Nonconventional Source Fuel Credit
Use Form 8907 to figure the nonconventional source fuel credit. The credit is part of the general business credit.

Form 8908, Energy Efficient Home Credit
This form is used by eligible contractors to claim a credit for each qualified energy efficient home sold or leased to another person during the tax year for use as a residence.

Form 8909, Energy Efficient Appliance Credit
Manufacturers of qualified energy efficient appliances (eligible dishwashers, clothes washers, and refrigerators) use Form 8909 to claim the energy efficient appliance credit. The credit is part of the general business credit reported on Form 3800, General Business Credit.

Form 8910, Alternative Motor Vehicle Credit
Use Form 8910 to figure your credit for alternative motor vehicles you placed in service during your tax year. The credit attributable to depreciable property (vehicles used for business or investment purposes) is treated as a general business credit. Any credit not attributable to depreciable property is treated as a personal credit.

Form 8911, Alternative Fuel Vehicle Refueling Property Credit
Use Form 8911 to figure your credit for alternative fuel vehicle refueling property you placed in service during your tax year.

Form 8923, Mine Rescue Team Training Credit
Taxpayers who employ individuals as miners in U.S. underground mines use Form 8923 to claim the mine rescue team training credit.

Form 8931, Agricultural Chemicals Security Credit
This form is used to claim the tax credit for qualified agricultural chemicals security costs paid or incurred by eligible agricultural businesses. All the costs must be paid or incurred to protect specified agricultural chemicals at a facility.

Form 8932, Credit for Employer Differential Wage Payments
An eligible small business employer (defined below) can use Form 8932 to claim the credit for employer differential wage payments.

Form 8933, Carbon Dioxide Sequestration Credit
Use Form 8933 to claim the carbon dioxide sequestration credit.

Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit
For tax years beginning after 2008, use Form 8936 to figure your credit for qualified plug-in electric drive motor vehicles you placed in service during your tax year.

Form 8941, Credit for Small Employer Health Insurance Premiums
Eligible small employers use Form 8941 to figure the credit for small employer health insurance premiums for tax years beginning after 2009. The maximum credit is a percentage of premiums the employer paid during the tax year for certain health insurance coverage the employer provided to certain employees.

Form 8949, Sales and Other Dispositions of Capital Assets
Use Form 8949 to list all capital gain and loss transactions; the subtotals from this form will then be carried over to Schedule D (Form 1040), where gain or loss will be calculated in aggregate.

Form SS-4, Application for Employer Identification Number (EIN)
Use Form SS-4 to apply for an EIN. An EIN is a nine-digit number (for example, 12-3456789) assigned to sole proprietors, corporations, partnerships, estates, trusts, and other entities for tax filing and reporting purposes. The information you provide on this form will establish your business tax account.

Form W-2, Wage and Tax Statement
Every employer engaged in a trade or business who pays remuneration for services performed by an employee, including noncash payments, must file a Form W-2 for each employee (even if the employee is related to the employer) from whom income, social security, or Medicare tax was withheld; or income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4, Employee's Withholding Allowance Certificate.

Form W-4, Employee's Withholding Allowance Certificate
Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. Consider completing a new Form W-4 each year and when your personal or financial situation changes.