Forms Related To Publication 225

Form T (Timber), Forest Activities Schedule
Use Form T (Timber) to provide information on timber accounts when a sale or deemed sale under Internal Revenue Code sections 631(a), 631(b), or other exchange has occurred during the tax year.

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.

Form W-9, Request for Taxpayer Identification Number and Certification
Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN to the person who is required to file an information return with the IRS to report, for example, income paid to you, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA.

Form W-11, Hiring Incentives to Restore Employment (HIRE) Act Employee Affidavit
Employers use this form to have new employees certify that they did not work more than 40 hours in the 60 days prior to employment and to meet other eligibility requirements for the Hiring Incentives to Restore Employment (HIRE) Act.

Publication 225, Farmer's Tax Guide
This publication explains how the federal tax laws apply to farming. Use this publication as a guide to figure your taxes and complete your farm tax return.

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

Form 943, Employer's Annual Federal Tax Return for Agricultural Employees
Agricultural employers use Form 943 to report income tax withheld and social security and Medicare taxes on wages paid to farmworkers, including household employees working in a private home on a for-profit farm.

Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)
This form is used to determine under certain circumstances described in section 108 the amount of discharged indebtedness that can be excluded from gross income.

Form 1040, U.S. Individual Income Tax Return
Annual income tax return filed by citizens or residents of the United States.

Form 1040-ES, Estimated Tax for Individuals
Use this package to figure and pay your estimated tax.

Form 1045, Application for Tentative Refund
For use by taxpayers (other than corporations) who have a net operating loss carryback and desire a quick refund of taxes.

Form 1065, U.S. Return of Partnership Income
Form 1065 is an information return used to report the income, gains, losses, deductions, credits, etc., from the operation of a partnership.

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-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-G, Certain Government Payments
File Form 1099-G, Certain Government Payments, if, as a unit of a federal, state, or local government, you made payments of unemployment compensation; state or local income tax refunds, credits, or offsets; alternative trade adjustment assistance (ATAA) payments; reemployment trade adjustment assistance (RTAA) payments; taxable grants; or agricultural payments. You must also file this form if you received payments on a Commodity Credit Corporation (CCC) loan. The officer or employee of the government unit having control of the payments, received or made, (or the designated officer or employee) must file Form 1099-G. If you are required to file Form 1099-G, you must provide the same information to the recipient.

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 1128, Application To Adopt, Change, or Retain a Tax Year
File Form 1128 to request a change in tax year. Partnerships, S corporations, personal service corporations (PSCs), or trusts may be required to file the form to adopt or retain a certain tax year.

Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts
Generally, use Form 2210 to see if you owe a penalty for underpaying your estimated tax and, if you do, to figure the amount of the penalty.

Form 3115, Application for Change in Accounting Method
This form is used to request a change in either an overall method of accounting or the accounting treatment of any item.

Form 4136, Credit for Federal Tax Paid on Fuels
Use Form 4136 to claim a credit for certain nontaxable alcohol fuel mixture, a biodiesel mixture, a renewable uses (or sales) of fuel during your income tax year.

Form 4562, Depreciation and Amortization
Use Form 4562 to claim your deduction for depreciation and amortization, make the election under section 179 to expense certain property, and provide information on the business/investment use of automobiles and other listed property.

Form 4684, Casualties and Thefts
Use Form 4684 to report gains and losses from casualties and thefts. Attach Form 4684 to your tax return.

Form 4797, Sales of Business Property
Use Form 4797 to report the sale or exchange of property, the involuntary conversion of property, the disposition of noncapital assets, the disposition of capital assets, gairn or loss for partners and S corporation shareholders and the computation of recaputure amounts under sections 179 and 280F(b)(2).

Form 4835, Farm Rental Income and Expenses
If you were the landowner (or sub-lessor) and did not materially participate (for self-employment tax purposes) in the operation or management of the farm, use Form 4835 to report farm rental income based on crops or livestock produced by the tenant.

Form 5213, Election to Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit
Individuals, trusts, estates, and S corporations use this form to elect to postpone an IRS determination as to whether the presumption applies that an activity is engaged in for profit.

Form 6252, Installment Sale Income
Generally, use Form 6252 to report income from casual sales during this tax year of real or personal property (other than inventory) if you will receive any payments in a tax year after the year of sale.

Form 8849, Claim for Refund of Excise Taxes
This form is used to claim certain fefund for certain excise taxes on fuel related sales

Form 8903, Domestic Production Activities Deduction
Use Form 8903 to figure your domestic production activities deduction (DPAD).