Form W-2 Through Form 1120-POL Related To Publication 542

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-2G, Certain Gambling Winnings
File Form W-2G, Certain Gambling Winnings, to report gambling winnings and any federal income tax withheld on those winnings.

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.

Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation
This form is used to report certain transfers of tangible or intangible property to a foreign corporation required by section 6038B.

Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return
Use Form 940 to report your annual Federal Unemployment Tax Act (FUTA) tax.

Form 952, Consent To Extend the Time To Assess Tax Under Section 332(b)
Form 952 is used to extend the period of assessment of all income taxes of the receiving corporation on the complete liquidation of a subsidiary under Internal Revenue Code section 332.

Form 966, Corporate Dissolution or Liquidation
This form is used by a corporation (or a farmer’s cooperative) if it adopts a resolution or plan to dissolve the corporation or liquidate any of its stock.

Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Use Form 1042 to report tax withheld on certain income of foreign persons, including nonresident aliens, foreign partnerships, foreign corporations, foreign estates, and foreign trusts.

Form 1096, Annual Summary and Transmittal of U.S. Information Returns
Use this form to transmit paper Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G to the Internal Revenue Service. Do not use Form 1097, 1096 to transmit electronically.

Form 1098, Mortgage Interest Statement
Use Form 1098 to report mortgage interest of $600 or more received by you during the year in the course of your trade or business from an individual, including a sole proprietor.

General Instructions for Certain Information Returns
The General Instructions for Certain Information Returns contain broad information concerning Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. Specific form instructions are provided as separate products.

Form 1099-A, Acquisition or Abandonment of Secured Property
File Form 1099-A, Acquisition or Abandonment of Secured Property, for each borrower if you lend money in connection with your trade or business and, in full or partial satisfaction of the debt, you acquire an interest in property that is security for the debt, or you have reason to know that the property has been abandoned. You need not be in the business of lending money to be subject to this reporting requirement.

Form 1099-B, Proceeds From Broker and Barter Exchange Transactions
This form reports proceeds from brokers and barter exchanges to IRS and seller.

Form 1099-C, Cancellation of Debt
File Form 1099-C, Cancellation of Debt, for each debtor for whom you canceled $600 or more of a debt owed to you if: you are an applicable financial entity (see Who Must File in the instructions) and an identifiable event has occurred.

Form 1099-CAP, Changes in Corporate Control and Capital Structure
File Form 1099-CAP for shareholders of a corporation if control of the corporation was acquired or it underwent a substantial change in capital structure.

Form 1099-DIV, Dividends and Distributions
This form is used by banks and other financial institutions to report dividends and other distributions to taxpayers and to the IRS.

Form 1099-INT, Interest Income
File Form 1099-INT, Interest Income, for each person: to whom you paid amounts reportable in boxes 1, 3, and 8 of at least $10 (or at least $600 of interest paid in the course of your trade or business), for whom you withheld and paid any foreign tax on interest, or from whom you withheld (and did not refund) any federal income tax under the backup withholding rules regardless of the amount of the payment.

Form 1099-LTC, Long-Term Care and Accelerated Death Benefits
File Form 1099-LTC if you pay any long-term care benefits, including accelerated death benefits. Payers include insurance companies, governmental units, and viatical settlement providers.

Form 1099-MISC, Miscellaneous Income
Used to report rents, royalties, prizes and awards and other fixed determinable income.

Form 1099-OID, Original Issue Discount
File Form 1099-OID, Original Issue Discount, if the original issue discount (OID) includible in gross income is at least $10 or any person for whom you withheld and paid any foreign tax on OID or from whom you withheld (and did not refund) any federal income tax under the backup withholding rules even if the amount of the OID is less than $10.

Form 1099-PATR, Taxable Distributions Received From Cooperatives
File Form 1099-PATR for each person to whom the cooperative has paid at least $10 in patronage dividends and other distributions described in section 6044(b) or from whom you withheld any federal income tax under the backup withholding rules regardless of the amount of the payment.

Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
File Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., for each person to whom you have made a designated distribution or are treated as having made a distribution of $10 or more from profit-sharing or retirement plans, any individual retirement arrangements (IRAs), annuities, pensions, insurance contracts, survivor income benefit plans, permanent and total disability payments under life insurance contracts, charitable gift annuities, etc.

Form 1099-S, Proceeds From Real Estate Transactions
File Form 1099-S to report the sale or exchange of real estate.

Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
File Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA, to report distributions made from an HSA, Archer MSA, or Medicare Advantage MSA (MA MSA).

Form 1118, Foreign Tax Credit—Corporations
Use Form 1118 to compute a corporation's foreign tax credit for certain taxes paid or accrued to foreign countries or U.S. possessions.

Form 1120, U.S. Corporation Income Tax Return
Use Form 1120, U.S. Corporation Income Tax Return, to report the income, gains, losses, deductions, credits, and to figure the income tax liability of a corporation.

Form 1120-C, U.S. Income Tax Return for Cooperative Associations
Use Form 1120-C to report income, gains, losses, deductions, credits, and to figure the income tax liability of the cooperative.

Form 1120-F, U.S. Income Tax Return of a Foreign Corporation
Use Form 1120-F to report the income, gains, losses, deductions, credits, and to figure the U.S. income tax liability of a foreign corporation.

Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation
This form is used to report the income, deductions, gains, losses, credits and tax liability of a foreign sales corporation.

Form 1120-H, U.S. Income Tax Return for Homeowners Associations
A homeowners association files Form 1120-H as its income tax return to take advantage of certain tax benefits.

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

Form 1120-L, U.S. Life Insurance Company Income Tax Return
Use Form 1120-L, U.S. Life Insurance Company Income Tax Return, to report the income, gains, losses, deductions, credits, and to figure the income tax liability of life insurance companies.

Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons
This form is used by nuclear decommissioning funds to report contributions received, income earned, administration expenses, and the tax on modified gross income. It is also used to report and pay the section 4951 taxes on self-dealing.

Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return
Use Form 1120-PC to report the income, gains, losses, deductions, credits, and to figure the income tax liability of insurance companies, other than life insurance companies.

Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations
Political organizations and certain exempt organizations use Form 1120-POL to report their political organization taxable income and income tax liability.