Author: Bismillah

IRS Form 8937 – IRS Forms, Instructions, Pubs 2026 – If your company has undergone a stock split, merger, spin-off, return of capital distribution, or other corporate restructuring, you may need to file IRS Form 8937. This form, officially titled Report of Organizational Actions Affecting Basis of Securities, ensures accurate tax basis adjustments for U.S. taxpayers holding your securities.

Proper filing helps shareholders and brokers report correct capital gains or losses on future sales. Missing or late filing can trigger penalties. This comprehensive, SEO-optimized guide—drawn exclusively from official IRS sources—explains everything you need to know about Form 8937, including who must file, when, how, and common examples.

What Is IRS Form 8937?

IRS Form 8937 is an information return that issuers of specified securities file to report “organizational actions” that affect the tax basis of those securities in the hands of U.S. taxpayers.

The IRS requires this reporting under Internal Revenue Code Section 6045B and related Treasury Regulations. It applies to actions occurring after specific dates (generally post-2010/2011/2013/2015 depending on the security type).

Key purpose: To provide transparent, standardized information so brokers and shareholders can properly adjust cost basis. Without it, taxpayers risk inaccurate tax reporting on Form 1099-B or Schedule D.

The current version is Form 8937 (Rev. December 2017). No newer revision exists as of February 2026, and the IRS has reported no recent developments.

Download the official form here: https://www.irs.gov/pub/irs-pdf/f8937.pdf
Instructions PDF: https://www.irs.gov/pub/irs-pdf/i8937.pdf

Who Must File IRS Form 8937?

You (as the issuer) must file if:

• You are the issuer of a specified security.
• You take an organizational action that affects the basis of that security (or a class of it) for U.S. taxpayers.

Specified securities include:

• Stock in a corporation (or entity treated as a corporation for U.S. tax purposes).
• Interests treated as stock (e.g., American Depositary Receipts — ADRs).
• Certain options, warrants, or stock rights.
• Securities futures contracts.
• Most debt instruments (with limited exceptions for short-term obligations or those under section 1272(a)(6)).

This applies to both domestic and foreign issuers if U.S. taxpayers own the securities directly or via depositary receipts.

Do NOT file for:

• Initial public offerings (IPOs).
• Ordinary issuance of debt instruments (unless part of a recapitalization).
• Distributions reportable as dividends on Form 1099-DIV.
• Stock issued upon exercise of a pre-existing purchase right (this affects only the new stock’s basis).

Common Organizational Actions That Trigger Form 8937

Examples from IRS instructions:

• Nontaxable stock distributions (including stock splits or stock dividends).
• Nontaxable cash distributions (e.g., return of capital that reduces basis).
• Certain mergers, acquisitions, spin-offs, or reorganizations that alter basis.
• Conversion rate adjustments on convertible debt instruments that result in a deemed distribution under section 305(c) (post-2015).
• Recapitalizations or bankruptcy reorganizations involving debt issuance.

The action must affect the basis of all holders of the security (or a class of it).

How to Complete IRS Form 8937?

The one-page form has two main parts. Attach additional statements as needed.

Part I – Reporting Issuer

• Issuer name and EIN.
• Contact person details (name, phone, email, address).
• Date of the action.
• Classification and description of the security (e.g., “Common Stock”).
• CUSIP number, serial numbers, ticker symbol, account numbers (as applicable).

Part II – Organizational Action

• Line 14: Describe the action and relevant date(s).
• Line 15: Quantitative effect on basis (e.g., “$X per share reduction” or “Y% of old basis”).
• Line 16: Detailed calculation and supporting data (market values, valuation dates, etc.).
• Line 17: Applicable IRC sections (e.g., § 301, § 305, § 354, etc.).
• Line 18: Can any resulting loss be recognized? (Yes/No).
• Line 19: Any other information needed to implement the adjustment (e.g., reportable tax year).

Use clear, precise language. Reasonable assumptions are allowed if facts are not fully known by the due date; file a corrected Form 8937 within 45 days if new facts change the effect.

Filing Deadlines, Methods, and Public Reporting Option

Deadline: The earlier of:

• 45 days after the organizational action, or
• January 15 of the year following the calendar year of the action.

You may file early if the basis effect is known. For redemptions, use the last day holders can redeem.

Two ways to satisfy requirements:

1. File with IRS + furnish to holders: Mail to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0054. Provide a copy (or equivalent written statement) to each security holder of record as of the action date (and subsequent holders up to distribution) by January 15 of the following year.
2. Public website posting (most common for public companies): Post a completed, signed Form 8937 in a readily accessible area of your primary public website dedicated to this purpose. Keep it available for 10 years. This satisfies both IRS filing and holder notification. Electronic signatures are allowed if the signer is clearly identified.

Special rules:

• S corporations can use timely Schedule K-1 (Form 1120S) instead.
• Certain RICs/REITs can use Form 2439 for undistributed capital gains.
• No filing needed if all holders are exempt recipients (C corps, charities, foreign persons, IRAs, etc.) or for certain money market funds.

Penalties for Non-Compliance

Failure to file, late filing, or incorrect information can result in penalties under IRC §§ 6721–6724 (information return penalties). These are indexed for inflation and can be significant for large issuers. The issuer remains liable even if using an agent. Successor or acquiring entities may also be liable.

Timely corrections reduce or eliminate penalties in many cases.

Why Form 8937 Matters for Shareholders and Brokers?

Brokers must use the information on Form 8937 (or your website posting) to adjust cost basis when reporting sales on Form 1099-B. Shareholders use it to calculate accurate gain/loss on their tax returns.

Posting on your investor relations or tax page (as many public companies do) helps maintain compliance and transparency.

Real-World Examples

• Return of capital distribution: A REIT or MLP posts Form 8937 showing the non-dividend portion that reduces shareholder basis.
• Stock split: A 2-for-1 split requires reporting the new per-share basis (typically halved).
• Spin-off: Basis must be allocated between parent and subsidiary stock per IRC rules.

Companies like FirstEnergy, Cheniere Energy, and various ETFs regularly post their Form 8937 filings publicly.

How to Stay Compliant in 2026?

1. Monitor corporate actions that could affect basis.
2. Consult tax counsel or your transfer agent early.
3. Prepare the form with detailed calculations.
4. Post to your website within the deadline (recommended for public issuers).
5. Retain records for at least 10 years.
6. File corrections promptly if assumptions change.

For the absolute latest information, always check the official IRS page: About Form 8937 and IRS.gov/Form8937.

Need the form? Direct download: IRS Form 8937 PDF

This guide is based solely on current IRS publications (Rev. December 2017 instructions and form, confirmed current as of January 2026). Tax rules can be complex—consult a qualified tax professional for your specific situation. Accurate Form 8937 reporting protects your company, your shareholders, and ensures smooth cost-basis compliance under U.S. tax law.

Keywords covered: IRS Form 8937, Form 8937 instructions, report of organizational actions affecting basis, how to file Form 8937, Form 8937 deadline, stock basis adjustment, return of capital Form 8937.

IRS Form 8902 – IRS Forms, Instructions, Pubs 2026 – If your corporation operates U.S.-flag vessels in international trade, IRS Form 8902 offers a valuable tax election under Internal Revenue Code Section 1354. This form allows qualifying vessel operators to compute an alternative tax based on notional shipping income rather than actual taxable income from qualifying activities.

The form remains current with its April 2018 revision (no updates as of February 2026, per official IRS resources). Qualifying companies can elect this simplified regime to potentially reduce compliance burdens and tax liability on core shipping operations.

Download the official IRS Form 8902 PDF here: https://www.irs.gov/pub/irs-pdf/f8902.pdf
Instructions PDF: https://www.irs.gov/pub/irs-pdf/i8902.pdf

What Is IRS Form 8902?

Form 8902, titled Alternative Tax on Qualifying Shipping Activities, serves multiple purposes:

• Make or revoke the Section 1354(a) alternative tax election.
• Report termination of the election.
• Provide required vessel and income information.
• Calculate the alternative tax owed.

Qualifying vessel operators attach this form to their corporate income tax return (Form 1120 or Form 1120-F). The election lets corporations exclude qualifying shipping income from gross income and instead pay tax on a “notional” amount derived from vessel tonnage and days in service.

This regime, often compared to international tonnage tax systems, benefits operators with stable, capital-intensive shipping fleets by providing predictability.

Key benefit: Gross income from core qualifying activities (plus limited secondary and incidental income) is excluded from the regular corporate return, replaced by the alternative tax computed on Part V, line 30.

Who Must File IRS Form 8902?

You must file Form 8902 if your corporation is a qualifying vessel operator and:

• You are making the Section 1354 election for the current tax year (and all future years).
• You have a valid prior election in effect and need to report information or compute the tax.
• You are revoking the election or reporting automatic termination.

A qualifying vessel operator is any corporation that:

• Operates one or more qualifying vessels.
• Meets the shipping activity requirement (at least 25% average ownership or bareboat charter tonnage in qualifying vessels for the prior two tax years, or the preceding year for the first election year).

Qualifying vessel definition:

• Self-propelled (or combination) U.S.-flag vessel.
• 6,000+ deadweight tons.
• Used exclusively in U.S. foreign trade (transport between U.S. and foreign ports, or between foreign ports) during the election period.

Operating a vessel includes ownership, time charters, or providing services under operating agreements. Special rules apply to bareboat charters, controlled groups, and pass-through entities (e.g., partnerships allocate interests proportionally).

Controlled groups: The election by one member applies to all qualifying members; the 25% requirement is tested on a group basis.

Making or Terminating the Section 1354 Election

Making the election (Part I, Item B): File by the due date of the return (including extensions) for the first year. The election applies to that year and all succeeding years unless revoked or terminated.

Revocation (Item C):

• Before the 15th day of the 3rd month of the tax year → effective start of that year.
• Later → effective start of the following year.
• Or specify a later effective date.

Automatic termination (Item D): Occurs if the corporation ceases to be a qualifying vessel operator. Effective the date it no longer qualifies.

5-year ban on re-election: After revocation or termination, the operator (and successors) generally cannot re-elect for five tax years unless IRS consents.

Electing group: All members of a controlled group are treated together.

Qualifying Shipping Activities and Income Limits (Part II)

Report gross income to ensure compliance with activity limits:

• Core qualifying activities (Line G(1)): Operating qualifying vessels in U.S. foreign trade. Attach a schedule. This income is fully excluded.
• Qualifying secondary activities (Line G(2)): Limited to 20% of core income. Examples include managing non-qualifying vessels, providing cargo facilities, inland haulage, or terminal services. Excess (G(2)(b)) is taxed normally.
• Qualifying incidental activities (Line G(3)): Limited to 0.1% of core income. Excess (G(3)(b)) is taxed normally.

Line H total (G(1) + G(2)(a) + G(3)(a)) is excluded from gross income on Form 1120/1120-F. Do not claim related deductions/credits for excluded amounts.

Examples from IRS instructions:

• Core income $20M, secondary $5M → $4M (20%) excluded, $1M included normally.
• Secondary only $3M → All $3M excluded.

Vessel Information and Notional Shipping Income (Parts III & IV)

Complete a separate column for each qualifying vessel (attach additional sheets if >4 vessels). Key fields:

• Vessel name, IMO/USCG numbers, flag, type, dates.
• Ownership type (O = owned, L = leased, CL = capitalized lease).
• Use type (BB = bareboat out, TC = time charter out, OI = operating income).
• Deadweight tons, net tons.
• Days operated in U.S. foreign trade.

Notional shipping income calculation (per vessel):

1. Smaller of net tons or 25,000 × 0.004 = daily base.
2. Excess net tons × 0.002.
3. Total daily notional × days operated.
4. Multiply by ownership percentage.
5. Adjust if any income excluded under Section 883 (pro-rate).

Line 29: Total annual notional shipping income (sum of all vessels).

How to Calculate the Alternative Tax (Part V)?

Line 30: Total notional income (Line 29) × highest corporate tax rate under Section 11.

• For tax years beginning after December 31, 2017: Flat 21% corporate rate.
• For fiscal years straddling 2018: Use the IRS worksheet to blend pre- and post-TCJA rates (35% blended with 21%).

Enter the result on your corporate return’s “Other taxes” line (Form 1120 Schedule J or Form 1120-F Schedule J) and check the Form 8902 box.

This alternative tax replaces regular corporate income tax on the excluded qualifying shipping income.

Step-by-Step Filing Instructions

1. Gather vessel details, ownership docs, income breakdowns, and tonnage data.
2. Complete Part I (election/termination status).
3. Fill Part II (income limits; attach schedules).
4. Detail each vessel in Part III.
5. Compute notional income in Part IV.
6. Calculate tax in Part V.
7. Attach Form 8902 to your timely filed Form 1120 or 1120-F.
8. For consolidated returns: File under common parent; list subsidiary if applicable.

Deadline: Same as your corporate return (generally 15th day of 4th month after year-end, or extended).

E-filing: Supported with modern tax software for Form 1120/1120-F.

Common Mistakes to Avoid

• Failing the 25% shipping activity requirement.
• Exceeding 20%/0.1% limits on secondary/incidental income without proper reporting.
• Incorrect vessel classification or days-in-service calculation.
• Missing attachments for income schedules or extra vessels.
• Improper handling of controlled groups or pass-through interests.

Always consult the full IRS instructions and a qualified tax professional familiar with maritime taxation.

Why Choose the Alternative Tax Election?

• Predictability: Tax based on tonnage/days, not fluctuating profits.
• Simplified reporting: Exclude qualifying income and related expenses.
• Competitiveness: Aligns U.S. operators with global tonnage tax regimes.

However, once elected, it binds future years unless properly revoked, and re-election has a 5-year waiting period.

Official Resources and Downloads

• Current Form 8902: https://www.irs.gov/pub/irs-pdf/f8902.pdf
• Instructions (Rev. April 2018): https://www.irs.gov/pub/irs-pdf/i8902.pdf
• About Form 8902 page (last reviewed Jan. 29, 2026): irs.gov/forms-pubs/about-form-8902
• Related: Form 1120, Form 1120-F, and Section 1355 definitions.

For the latest developments, visit IRS.gov/Form8902. No changes noted since the 2018 revision or TCJA rate adjustment.

Need help? Consult a tax advisor specializing in international shipping or maritime law. This article is for informational purposes only and is not tax or legal advice. Always refer to official IRS publications for your specific situation.

Sources: Official IRS Form 8902, Instructions (Rev. April 2018), and About page (reviewed 2026). All data current as of February 2026.

IRS Instruction W-8BEN-E – IRS Forms, Instructions, Pubs 2026 – In today’s global economy, foreign entities engaging with U.S. financial systems must navigate complex tax withholding and reporting requirements. IRS Form W-8BEN-E, officially known as the Certificate of Entities Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities), plays a crucial role in this process. This SEO-optimized article provides a detailed overview of the form’s instructions, helping foreign corporations, partnerships, trusts, and other entities comply with U.S. tax laws. Whether you’re claiming treaty benefits or certifying your chapter 4 status, understanding these instructions is essential to avoid unnecessary withholding.

We’ll cover the purpose of the form, who should use it, step-by-step filling guidance, key definitions, penalties, and recent updates based on the latest official IRS resources.

What Is IRS Form W-8BEN-E and Its Purpose?

Form W-8BEN-E is a certification form used by foreign entities to document their tax status under chapters 3 and 4 of the Internal Revenue Code. It allows these entities to claim exemptions or reduced withholding rates on U.S.-source income, such as dividends, interest, royalties, and rents. Specifically, the form helps:

• Certify that the entity is not a U.S. person and is the beneficial owner of the income.
• Claim benefits under an income tax treaty between the U.S. and the entity’s country of residence, potentially reducing the standard 30% withholding rate on fixed or determinable annual or periodical (FDAP) income.
• Establish exemptions for certain income types, like portfolio interest under section 881(c), or exceptions from backup withholding and information reporting.
• Document chapter 4 (FATCA) status for accounts held at foreign financial institutions (FFIs) or for withholdable payments.
• Handle withholding under sections 1446(a) and 1446(f) for partnerships with effectively connected income or transfers of partnership interests.
• Report under section 6050Y for sales of life insurance contracts or receipt of reportable death benefits.

The form must be submitted to the withholding agent or payer (e.g., a bank or investment firm) before income is paid or credited, not to the IRS directly. Failure to provide it can result in full 30% withholding or backup withholding at the applicable rate.

Who Needs to File Form W-8BEN-E?

This form is primarily for foreign entities, not individuals. You should use Form W-8BEN-E if you are:

• A foreign corporation, partnership, trust, estate, or other non-U.S. entity receiving U.S.-source income subject to withholding under chapter 3.
• An entity documenting its status for chapter 4 purposes, such as when maintaining an account with an FFI.
• A foreign partner in a U.S. partnership subject to section 1446(a) withholding on effectively connected income.
• A foreign transferor of a partnership interest under section 1446(f), or a foreign seller of a life insurance contract (excluding partnerships, simple trusts, or grantor trusts) under section 6050Y.
• A hybrid entity (fiscally transparent under U.S. law but not in its treaty jurisdiction) claiming treaty benefits.
• A disregarded entity with its own Global Intermediary Identification Number (GIIN) receiving withholdable payments.

Do not use this form if you are:

• A U.S. person (use Form W-9).
• A nonresident alien individual (use Form W-8BEN or Form 8233).
• An intermediary, flow-through entity, or U.S. branch acting as such (use Form W-8IMY).
• Claiming an exemption for effectively connected income (use Form W-8ECI, unless through a partnership).
• A foreign government or international organization claiming specific exemptions (use Form W-8EXP, though W-8BEN-E can be used for treaty claims or chapter 4 status).

If you’re a disregarded entity, provide the form only if you have your own GIIN or are claiming treaty benefits as a hybrid entity.

How to Fill Out Form W-8BEN-E: Step-by-Step Guide?

The form is divided into 30 parts, but you only complete the relevant sections based on your status. Always use the latest revision (October 2021 as of 2026). Here’s a breakdown:

Part I: Identification of Beneficial Owner

• Line 1: Enter the legal name of the entity (e.g., the name used in incorporation documents).
• Line 2: Specify the country of incorporation or organization.
• Line 3: For disregarded entities, enter your name if you have a GIIN and meet specific criteria.
• Line 4: Check the appropriate entity classification (e.g., corporation, partnership). If claiming treaty benefits as a hybrid, check “Yes” and complete Part III.
• Line 5: Select your chapter 4 (FATCA) status, such as “Participating FFI” or “Active NFFE.” This is required if receiving withholdable payments or documenting with an FFI.
• Lines 6-7: Provide your permanent residence address (for tax purposes) and mailing address if different. Avoid P.O. boxes unless it’s your only address.
• Line 8: Enter a U.S. Employer Identification Number (EIN) if required (e.g., for treaty claims or U.S. trade involvement).
• Line 9a: Provide your GIIN if applicable (e.g., for FFIs). Use “Applied for” if pending.
• Line 9b: Enter your Foreign Taxpayer Identification Number (FTIN) from your tax residence country, unless exempt.
• Line 9c: Check if you’re not legally required to obtain an FTIN.
• Line 10: Optional reference line for account numbers or specific income types.

Part II: Disregarded Entity or Branch Receiving Payment

Complete this if you’re a disregarded entity or branch with a separate GIIN or operating in a different jurisdiction. Include the branch’s address and GIIN.

Part III: Claim of Tax Treaty Benefits

• Line 14a: Name the country of tax residence and certify residency.
• Line 14b: Certify that you meet the limitation on benefits (LOB) provisions if your treaty has them (e.g., publicly traded, government entity).
• Line 14c: For older treaties, certify qualified resident status for dividends or branch interest.
• Line 15: Explain special rates or conditions (e.g., 0% on dividends under a treaty article, or no permanent establishment for business profits).

Parts IV-XXVIII: Chapter 4 Certifications

Select and complete one part based on your Line 5 status. For example:

• Part IV for Sponsored FFIs: Provide sponsor details.
• Part XXVI for Passive NFFEs: Certify no substantial U.S. owners or list them in Part XXIX.

Part XXIX: Substantial U.S. Owners (for Passive NFFEs)

List names, addresses, and TINs of any substantial U.S. owners (those with >10% ownership).

Part XXX: Certification

Sign and date the form, certifying accuracy under penalty of perjury. Electronic signatures are allowed if they include authorization evidence.

The form is valid for three calendar years after signing, unless circumstances change (e.g., address or status), requiring an update within 30 days.

Key Definitions in the W-8BEN-E Instructions

Understanding these terms is vital:

• Beneficial Owner: The entity that must include the income in its gross income for tax purposes.
• Withholdable Payment: U.S.-source FDAP income or gross proceeds subject to chapter 4 withholding.
• GIIN: A unique identifier for FFIs registered with the IRS.
• Hybrid Entity: Treated as fiscally transparent in the U.S. but opaque in its treaty country.
• Passive NFFE: A non-financial foreign entity with primarily passive income (e.g., investments).
• Substantial U.S. Owner: A U.S. person owning more than 10% of a foreign entity.

For full definitions, refer to the official instructions.

Penalties for Non-Compliance

Providing false information can lead to perjury penalties. Failure to submit the form may result in 30% withholding under chapters 3 or 4, backup withholding under section 3406, or section 1446 withholding. Withholding agents may also face liability for incorrect reliance on the form.

Recent Changes and Updates to Form W-8BEN-E

As of 2026, the October 2021 revision remains current, with no major developments noted. Key updates from the 2021 version include:

• Expanded guidance on section 1446(f) withholding for partnership interest transfers, effective for public traded partnerships starting January 1, 2023.
• New Line 9c for entities not required to obtain an FTIN.
• Updates to Line 14 for treaties without LOB articles.
• Enhanced electronic signature rules per T.D. 9890.
• Additions for section 6050Y reporting on life insurance sales and death benefits.

Always check the IRS website for the latest version before filing.

Common Mistakes to Avoid When Completing W-8BEN-E

• Using the wrong form (e.g., W-8BEN for individuals).
• Omitting GIIN or FTIN when required.
• Failing to complete the correct chapter 4 certification part.
• Not updating the form after a change in circumstances.
• Providing a P.O. box as the permanent address without justification.

Consult a tax professional for complex situations, such as hybrid entities or treaty claims.

Frequently Asked Questions (FAQs) About W-8BEN-E Instructions

1. What is the difference between W-8BEN and W-8BEN-E?

W-8BEN is for individuals, while W-8BEN-E is for entities like corporations and trusts.

2. How long is Form W-8BEN-E valid?

Generally three years from the signature date, unless circumstances change.

3. Do I need a U.S. TIN for W-8BEN-E?

Only in specific cases, like treaty claims without an FTIN or U.S. trade involvement.

4. Can I submit W-8BEN-E electronically?

Yes, if the withholding agent accepts electronic submissions with proper signatures.

5. Where can I download the latest W-8BEN-E instructions?

From the official IRS website at irs.gov.

Conclusion

Mastering IRS Form W-8BEN-E instructions ensures foreign entities can minimize U.S. tax withholding and stay compliant. By following this guide, you can confidently complete the form and leverage treaty benefits. For personalized advice, consult a qualified tax advisor. Stay updated by visiting the IRS forms and publications page regularly.

IRS Publication 5461-F Chinese-Simplified – Are you a Chinese-speaking taxpayer or tax professional looking for clear, official IRS guidance in Simplified Chinese? IRS Publication 5461-F (zh-s) — officially titled Use digital signatures to submit IRS forms and review account details on secure portal (Chinese-Simplified Version) — is the perfect resource. This free November 2021 publication (Catalog Number 72043J) explains how to use modern digital tools to speed up IRS submissions, reduce paperwork, and securely manage tax accounts.

Direct PDF Download:
https://www.irs.gov/pub/irs-pdf/p5461fzs.pdf

This authoritative guide from the Internal Revenue Service helps millions of Chinese-speaking individuals and tax pros in the United States navigate IRS services confidently in their native language.

What Is IRS Publication 5461-F Chinese-Simplified?

Published in November 2021 and still the current official version as of 2026, Publication 5461-F (zh-s) focuses on two game-changing IRS capabilities:

• Digital signatures on dozens of paper forms that cannot be e-filed.
• Secure IRS portals — specifically the Tax Pro Account for professionals and the IRS Online Account for individual taxpayers.

The publication highlights how these tools help both tax professionals and individuals submit forms faster, control authorizations electronically, and view account details securely — all without mailing paper documents.

Key Benefits Highlighted in the Publication

• Faster processing (real-time for many authorizations).
• Greater convenience — submit and approve from anywhere with internet access.
• Enhanced security through official IRS.gov portals.
• Reduced reliance on mail and paper, lowering error risk and environmental impact.
• Special accessibility for non-English speakers via the Simplified Chinese translation.

These features, introduced during the pandemic, have since been expanded and made permanent. In 2023 the IRS made electronic signatures permanent for many forms via updates to the Internal Revenue Manual, and the Tax Pro Account received major upgrades through 2026, including business-level capabilities.

How Tax Professionals Use Digital Tools (Tax Pro Account)?

Publication 5461-F (zh-s) directs tax professionals to the Tax Pro Account on IRS.gov. With this free tool you can:

• Submit Form 2848 (Power of Attorney) and Form 8821 (Tax Information Authorization) entirely online.
• Send requests directly to your client’s IRS Online Account.
• Let clients approve with a simple electronic check-box signature.
• Enjoy real-time processing and instant visibility of active authorizations.

Who can use it? Attorneys, CPAs, enrolled agents, and other authorized representatives. Taxpayers must have a U.S. address matching IRS records and access to an IRS Online Account (they can create one after you send the request).

This all-digital workflow saves days or weeks compared with fax or mail — a huge advantage when serving Chinese-speaking clients who prefer materials in Simplified Chinese.

How Individual Taxpayers Manage Accounts Securely?

For taxpayers, the publication explains the IRS Online Account:

• Review and electronically approve or decline Power of Attorney and Tax Information Authorization requests.
• View your tax transcripts, account balance, payment history, and refund status.
• Control exactly who can represent you or view your information.

Creating an IRS Online Account is free and takes minutes. Once logged in, you simply check a box to sign authorizations — no printing or scanning required.

Which IRS Forms Accept Digital Signatures?

While Publication 5461-F (zh-s) gives the high-level overview, the IRS accepts electronic or digital signatures on a wide range of paper forms that cannot be e-filed. Acceptable signature types include:

• Typed name in the signature block
• Scanned or digitized image of a handwritten signature
• Stylus or touch-screen signature
• Third-party software signatures (e.g., Adobe Sign, DocuSign when permitted)

Examples of eligible forms (current as of 2026; always verify on IRS.gov for the latest list):

• Estate and gift tax returns (Forms 706, 709 series)
• Many corporate returns (selected 1120 series)
• Applications for extensions, accounting method changes (Form 3115, 1128, etc.)
• Entity classification elections (Form 8832)
• And dozens more — over 30 forms total.

For the complete current list and rules, visit the IRS Newsroom page on electronic signatures or the Internal Revenue Manual (IRM 10.10.1).

How to Download and Use IRS Publication 5461-F Chinese-Simplified?

1. Go directly to the official link: https://www.irs.gov/pub/irs-pdf/p5461fzs.pdf
2. Open the PDF on any device (phone, tablet, or computer).
3. Share it with clients or colleagues — it’s free and officially translated by the IRS.
4. Also available in English (p5461f.pdf) and Spanish versions for your team.

Search tip for IRS.gov: “Publication 5461-F zh-s” or “5461fzs”.

Frequently Asked Questions (FAQ)

• Is Publication 5461-F still relevant in 2026?
  Yes. The core guidance remains accurate, and the digital tools have only become more powerful with permanent e-signature rules and Tax Pro Account expansions.
• Do I need special software?
  No. Most common methods (Adobe Reader, scanned images, or basic e-signature apps) work as long as the signature appears clearly on the printed or submitted form.
• Can businesses use Tax Pro Account?
  Yes — as of early 2026, business-level Tax Pro Accounts support firms, accounting practices, and organizations with Centralized Authorization File (CAF) numbers.
• Is it safe?
  Extremely. All activity occurs on official, encrypted IRS.gov portals protected by multi-factor authentication.

Final Thoughts

IRS Publication 5461-F Chinese-Simplified removes language barriers so Chinese-speaking taxpayers and professionals can fully benefit from the IRS’s secure digital ecosystem. Whether you’re submitting authorizations, signing estate tax forms, or simply reviewing your account, these tools save time and reduce hassle.

Download your free copy today and start using digital signatures and secure portals with confidence. For the most up-to-date forms, instructions, and portal access, always start at the official source: IRS.gov.

Official Download Link (Simplified Chinese):
https://www.irs.gov/pub/irs-pdf/p5461fzs.pdf

Stay compliant, stay secure, and enjoy the convenience of modern IRS services — all explained clearly in Simplified Chinese.

IRS Form 14392 – Continuing Education Waiver Request – If you’re an Enrolled Agent (EA) or Enrolled Retirement Plan Agent (ERPA) facing challenges in meeting your continuing education (CE) requirements, IRS Form 14392 might be the solution you need. This form allows qualified professionals to request a waiver from the mandatory CE credits required for license renewal. In this comprehensive guide, we’ll cover everything you need to know about IRS Form 14392, including its purpose, eligibility criteria, step-by-step instructions on how to fill it out, and submission details. Whether due to health issues, military duty, or other extenuating circumstances, understanding this form can help maintain your professional status without unnecessary stress.

As of February 2026, the latest revision of Form 14392 is from July 2022, and it’s essential to use the most current version available on the IRS website.

What Is IRS Form 14392?

IRS Form 14392, officially titled “Continuing Education Waiver Request,” is a document provided by the Internal Revenue Service (IRS) for tax professionals who cannot complete their required continuing education hours. It’s designed specifically for EAs and ERPAs who must renew their enrollment every three years but encounter barriers to fulfilling the CE obligations.

The form enables you to request either a full or partial waiver of the CE requirements for the current renewal cycle. Without this waiver, failing to meet CE standards could jeopardize your ability to practice before the IRS. The process is straightforward but requires supporting documentation to justify the request.

Key facts about the form:

• OMB Number: 1545-1726
• Revision Date: July 2022
• Purpose: To waive CE requirements due to valid hardships
• Who It’s For: Enrolled Agents and Enrolled Retirement Plan Agents

Who Is Eligible for a Continuing Education Waiver?

Not everyone qualifies for a waiver using Form 14392. The IRS grants waivers on a case-by-case basis, primarily for circumstances that prevent compliance with CE rules. Eligibility is limited to EAs and ERPAs who have not yet completed their required hours for the renewal cycle.

CE Requirements Overview

• Enrolled Agents (EAs): 72 hours every three years, with at least 16 hours per year (including 2 hours on ethics).
• Enrolled Retirement Plan Agents (ERPAs): 72 hours every three years, with at least 16 hours per year (including 2 hours on ethics).

Waivers are not available if you’ve already met these requirements. Additionally, requests for multiple consecutive cycles are reviewed individually.

Valid Reasons for Requesting a Waiver

The IRS accepts waivers for the following reasons, each requiring specific documentation:

• Health Issues: If health problems have prevented or will prevent you from completing CE. Attach a medical certificate.
• Extended Active Military Duty: For those on prolonged military service. Attach military orders.
• Extended Absence from the U.S.: Due to employment or other reasons, provided you didn’t practice before the IRS during this time. Attach a letter from your employer or other proof.
• Other Compelling Reasons: These are evaluated case-by-case. Provide relevant documentation to support your claim.

If you’ve previously applied for a waiver, you’ll need to disclose the date and outcome (approved or denied).

How to Fill Out IRS Form 14392: Step-by-Step Instructions?

Filling out Form 14392 is relatively simple, but accuracy is crucial to avoid delays. Download the form from the official IRS website and complete it in its entirety. Here’s a breakdown:

1. Applicant Name and Contact Information:
   • Enter the date of application (mm/dd/yyyy).
   • Provide your full name and telephone number.
   • Specify your designation: Check “Enrolled Agent (EA)” and enter your EA enrollment number and PTIN, or “Enrolled Retirement Plan Agent (ERPA)” and enter your ERPA enrollment number (include PTIN if applicable).
   • Indicate if you’re requesting a waiver for all hours or partial hours.
   • Fill in your mailing address, including city, state, ZIP code, or foreign details if applicable.
2. Reasons for Requesting a Waiver:
   • Check the appropriate box(es) for your reason(s).
   • Attach the required documentation (e.g., medical certificate, military orders, employer letter).
3. Previous Waiver Applications:
   • Answer yes or no if you’ve applied before.
   • If yes, provide the date and whether it was approved or denied.
4. Signature:
   • Sign under penalty of perjury, affirming the information is true and complete.
   • Print or type your name and add the date signed.

The form includes an “IRS Use Only” section, which you should leave blank.

Tips for Completing the Form

• Use black ink if filling out by hand, or complete it digitally for clarity.
• Ensure all attachments are clearly labeled and relevant.
• Double-check for completeness to prevent rejection.

How and Where to Submit IRS Form 14392?

Once completed, mail the form and all supporting documents to:

• Office of Enrollment
  985 Michigan Ave
  Detroit, MI 48226

Submit your request no later than the last day of your renewal application period. The IRS processes waiver requests within 90 days. If approved, you’ll still need to file a timely renewal application for your enrollment or registration.

Note: Electronic submission is not available; it must be mailed.

Common Questions About IRS Form 14392 (FAQ)

1. What Happens If My Waiver Is Denied?

If denied, you’ll need to complete the required CE hours before renewing. You can reapply if new circumstances arise, but provide stronger documentation.

2. Can I Request a Partial Waiver?

Yes, the form allows for partial waivers if you’ve completed some but not all required hours.

3. Is There a Fee for Filing Form 14392?

No, there is no filing fee associated with this form.

4. How Long Does Processing Take?

The IRS aims to process requests in 90 days, but submit early to avoid renewal issues.

5. Where Can I Download the Latest Version?

Always download from the official IRS site to ensure you’re using the current revision (July 2022 as of 2026).

Why Filing a CE Waiver Matters for Tax Professionals

Maintaining your EA or ERPA status is vital for your career in tax preparation and representation. Form 14392 provides a safety net for unforeseen hardships, ensuring you can continue practicing without interruption. However, waivers are not guaranteed, so prioritize CE completion whenever possible.

For more details or personalized advice, consult the IRS website or a tax professional. Remember, staying compliant with IRS regulations protects your credentials and clients.

This guide is based on official IRS documentation and is intended for informational purposes only. Always verify with the IRS for the most up-to-date information.

IRS Form 8691 – IRS Forms, Instructions, Pubs 2026 – If you’ve been involved in a tax refund lawsuit against the IRS and the government has settled or conceded the case, you may indirectly benefit from IRS Form 8691. This internal memorandum plays a critical role in processing refunds after favorable resolutions in tax litigation. While taxpayers do not file this form themselves, understanding it helps explain how refunds move from court approval to actual payment.

This comprehensive guide, based on official IRS sources as of February 2026, covers everything about Form 8691—including its purpose, who uses it, the filing process, key differences from related forms, and the official download link.

What Is IRS Form 8691?

IRS Form 8691, officially titled Internal Revenue Service Memorandum Refund Pursuant To: Settlement/Government Concession (Revision Date: June 2022), is a specialized internal memorandum used exclusively by IRS and Department of Justice (DOJ) personnel.

Its primary purpose is to recommend and authorize the issuance of a tax refund (including tax, penalties, and interest) to a taxpayer when the government has settled a refund suit or conceded the case entirely or partially.

The form serves as an official instruction from the DOJ Tax Division or IRS Chief Counsel to the appropriate IRS Campus (processing center) to issue the refund check or credit. It also addresses potential offsets under IRC Section 6402 (crediting overpayments against other tax liabilities) and specifies where the refund should be sent.

Key facts about the current version (as of 2026):

• Revision date: June 2022
• Catalog Number: 64554T
• Posted on IRS.gov: July 5, 2022
• No newer revision has been issued

Official Download:
Download IRS Form 8691 PDF

The one-page form is a straightforward memorandum template with fields for:

• Date
• “To” (recipient at the IRS Campus)
• Subject line (“Refund pursuant to Settlement/Government Concession”)
• Case description
• Recommended refund amounts (supported by attached recomputation)
• Standard language directing payment and advising the office when the check or credit notice is issued
• Enclosures required (transcript of account, recomputation, DOJ letter)
• Mailing instructions for the refund check to the Assistant Attorney General, Tax Division, DOJ in Washington, DC

Who Uses IRS Form 8691? (Hint: Not Taxpayers)

Form 8691 is not a form that individual or business taxpayers prepare or file. It is strictly an internal government document used in refund litigation handled by the DOJ Tax Division.

Primary users include:

• DOJ Tax Division attorneys (who often prepare it as their internal “Form M-4457”)
• IRS Chief Counsel field attorneys (who may prepare, review, or forward it)

According to the Internal Revenue Manual (IRM) 34.10.1.2.2.1, the form is prepared at the conclusion of a refund suit when the government settles or concedes the case, resulting in a refund or credit due to the taxpayer.

Important: Taxpayers cannot submit Form 8691 themselves. If your refund case reaches settlement or concession, the government attorneys handling the litigation will prepare and route this memorandum automatically.

When Is Form 8691 Used?

Form 8691 is required in these specific refund litigation scenarios:

1. The government settles the refund suit (partial or full settlement in favor of the taxpayer).
2. The government concedes the case (admits the taxpayer is entitled to the refund).

It is not used when a final court judgment has been entered in favor of the taxpayer—that scenario uses Form 8690 (Memorandum — Refund Pursuant to Judgment).

The process ensures the refund (including statutory interest) is computed accurately and issued promptly. The case cannot be closed until the refund is paid, making timely preparation of Form 8691 essential.

How the Form 8691 Refund Process Works (Step-by-Step)?

1. Case Resolution — Refund suit ends via settlement or government concession.
2. Computation Prepared — Appeals Tax Computation Specialists or appropriate IRS personnel calculate the exact refund amount, including breakdowns by tax period, penalties, and underpayment interest.
3. Form 8691 Prepared — DOJ attorney (preferred) or IRS field attorney completes the memorandum, attaching:
   • Transcript of Account
   • Recomputation dated
   • DOJ closing letter
4. Transmission to IRS Campus — Sent to the correct IRS processing campus (determined by Exhibits in IRM 34.12.1).
5. IRS Processes Refund — Campus issues the check or credit notice and advises the originating office.
6. Refund Delivered — Check is mailed to the DOJ address specified on the form (or credited as appropriate).

The IRM emphasizes communication between field attorneys and DOJ attorneys to ensure the memorandum is prepared and transmitted promptly.

Form 8691 vs. Form 8690: Key Differences

Aspect	Form 8691 (Settlement/Concession)	Form 8690 (Judgment)
Trigger	Settlement or government concession	Final judgment entered in taxpayer’s favor
Primary Preparer	DOJ attorney (Form M-4457) or IRS field attorney	IRS field attorney
Use Case	Negotiated resolution	Court-ordered judgment
Enclosures	Recomputation, DOJ letter, transcript	Certified judgment, computation, etc.

Why Form 8691 Matters in Tax Disputes

Even though taxpayers never see or file Form 8691 directly, it is the critical internal document that turns a favorable settlement or concession into actual money in your bank account. Delays in preparing or routing the memorandum can slow down refund issuance, which is why the IRM stresses timely action.

The form also protects the government’s interests by explicitly referencing IRC Section 6402 offset rights.

How to Download the Latest IRS Form 8691?

The most current version is always available directly from the official IRS Forms and Instructions page:

→ Download Form 8691 (PDF)

You can also find it by searching “Form 8691” on IRS.gov under Forms, Instructions and Publications.

Note: No separate instructions PDF exists for Form 8691 because it is a simple internal memorandum. Full procedural guidance appears in IRM 34.10.1 (General Procedures for Refund Litigation Payment Memoranda).

Frequently Asked Questions (FAQ)

• Can I file IRS Form 8691 myself to claim a refund?
  No. This is an internal government memorandum only. Taxpayers use Form 843, Form 1040-X, or litigation through the courts/DOJ for refunds.
• What if my tax case was settled out of court?
  The DOJ or IRS attorneys handling your case will prepare Form 8691 (or M-4457) to process your refund.
• How long does it take to receive a refund after settlement?
  It depends on processing times at the IRS Campus, but the IRM requires timely preparation precisely to avoid delays.
• Is there a 2025 or 2026 version of Form 8691?
  No—the June 2022 revision remains the current version as of February 2026.

Final Thoughts

IRS Form 8691 may be one of the least-known tax forms, but it plays an essential behind-the-scenes role in delivering refunds to taxpayers who successfully resolve disputes through settlement or government concession. Understanding its function helps set realistic expectations about the final steps in refund litigation.

For the most accurate and up-to-date information, always refer to official IRS sources:

• IRS Forms & Publications
• Internal Revenue Manual 34.10.1

If you are currently involved in tax refund litigation or have questions about a settlement, consult a qualified tax attorney or enrolled agent familiar with DOJ Tax Division procedures. They can help ensure your refund is processed smoothly once the government prepares the necessary internal memorandum.

This article is for informational purposes only and is not legal or tax advice. All information is sourced from official IRS.gov and IRM publications current as of February 2026.

IRS Publication 5453 – IRS Forms, Instructions, Pubs 2026 – In the ever-evolving landscape of tax administration, the Internal Revenue Service (IRS) continually strives to enhance its information technology (IT) infrastructure to better serve taxpayers. IRS Publication 5453, titled “Information Technology (IT) Annual Key Insight Report Successes and Accomplishments,” provides a comprehensive overview of the IRS’s IT achievements, particularly for Fiscal Year (FY) 2021. This report highlights the agency’s progress in modernization, cybersecurity, and taxpayer services amid challenges like the COVID-19 pandemic. For tax professionals, IT enthusiasts, and taxpayers alike, understanding this publication offers valuable insights into how the IRS is leveraging technology to improve efficiency and security.

What is IRS Publication 5453?

IRS Publication 5453 is an annual report released by the IRS’s Office of the Chief Information Officer. It summarizes key accomplishments in IT initiatives, aligning with the IRS Integrated Modernization Business Plan launched in 2019. This six-year plan focuses on four core pillars: Taxpayer Experience, Core Taxpayer Services & Enforcement, Modernized IRS Operations, and Cybersecurity & Data Protection. These pillars correspond to eight IT Strategic Plan goals, emphasizing digital transformation, data analytics, and infrastructure upgrades.

The report for FY 2021, revised in April 2022, details how the IRS delivered over $1 trillion in tax refunds and economic relief while advancing modernization efforts. It also previews future strategies, including updates to the modernization plan influenced by the American Rescue Plan and the Taxpayer First Act (TFA). As of the latest available data, this publication remains a key resource for tracking IRS IT progress, with no subsequent annual reports identified in official IRS sources up to 2026.

Key Highlights from FY 2021 IRS IT Report

The FY 2021 report showcases impressive metrics and initiatives that demonstrate the IRS’s commitment to innovation and efficiency. Here’s a breakdown of the major goals and achievements:

Goal 1: Enhancing Customer Experience

The IRS processed 135.773 million individual tax returns, a 13.4% increase from the previous year, issuing $270.345 billion in refunds. Notable successes include the launch of the Tax Pro Account, expansions to the IRS Online Account (OLA) with features like balance details and digital notices, and the introduction of customer callback options for 16 toll-free lines, saving taxpayers 2.2 million hours. Tools like the “Get My Payment” app and Child Tax Credit Update Portal (CTCUP) supported the distribution of $46 billion in Child Tax Credit payments to families of 60 million children.

Goal 2: Advancing Applications and Services

Progress in modernizing core systems included migrating to a cloud-based Enterprise Case Management (ECM) platform for four programs and completing 70% of legacy code conversion in the Customer Account Data Engine 2 (CADE 2) program. This effort aims to retire the outdated Individual Master File (IMF) system. Additionally, the IRS launched a near real-time information returns data ingestion database and defined API standards for secure data access.

Goal 3: Leveraging Data and Analytics

The Return Review Program (RRP) detected $13 billion in pre-refund fraud, yielding a remarkable ROI of $139:$1. Enhancements included integrating external threat intelligence and behavioral analytics to combat insider threats, as well as end-to-end monitoring for six online tools.

Goal 4: Building Platforms and Infrastructure

The IRS expanded cloud adoption, with 64 systems using cloud services and the first IRS-built app migrated to the cloud. Aged hardware was reduced from 16% to 9.5%, and the Managed Infrastructure Data Service (MIDS) was adopted for scalable storage and computing.

Goal 5: Strengthening Cybersecurity

In a digital age fraught with threats, the IRS mitigated 1.4 billion unauthorized access attempts and blocked 140 million malicious emails annually. Key accomplishments include expanding Data at Rest Encryption (DARE), automating code reviews (85% faster), and securing five High Value Assets (HVAs) through network segmentation. Identity verification was modernized using ID.me for CTCUP.

Goal 6: Empowering the Workforce

To support a hybrid workplace, the IRS enhanced infrastructure for telework and opened a new call center in Puerto Rico. Over 2,000 employees received training in knowledge management, and six specialists were hired in emerging tech and cybersecurity.

Goal 7: Improving Technology Management

Eight new robotic process automations (RPAs) were developed, reducing compliance check times from 1 hour to 9 minutes and saving $7.5 million annually in nonfiler processing. The 2022 Target Enterprise Architecture was updated, and TFA provisions were implemented, including the appointment of a permanent CIO.

Goal 8: Fostering Innovation

Innovative tools like the Documentation Upload Tool were launched in just 20 days, enabling digital submissions and reducing paper backlogs. The first IRS Hackathon engaged 150 participants, producing prototypes for digitalization. Awards recognized excellence in RPA/AI and taxpayer service.

IRS IT Modernization Efforts and Initiatives

The report emphasizes the IRS’s multi-phase strategy for Information Returns (IR) modernization, aiming to e-file Forms 1099 by 2023. CADE 2 advancements have enabled faster responses to legislation, while cloud migrations and CI/CD pipelines have accelerated app deliveries. These efforts are part of a broader push toward a paperless, AI-driven tax administration system.

Cybersecurity and Data Analytics in Focus

Cybersecurity remains a cornerstone, with automated FISMA assessments and Zero Trust principles guiding future protections. Data analytics have been bolstered through real-time threat detection and expanded fraud models, ensuring the integrity of tax processes.

Looking Ahead: Future of IRS IT

The IRS plans to release Modernization Business Plan 2.0, expanding programs with American Rescue Plan funding. Focus areas include hybrid/multi-cloud ecosystems, AI/ML for anomaly detection, and a SaaS IT platform by FY 2023. These initiatives aim to achieve fully digital operations and enhanced taxpayer experiences.

Conclusion

IRS Publication 5453 underscores the agency’s dedication to IT excellence, delivering tangible benefits like faster refunds, robust security, and innovative tools. By staying informed about these developments, taxpayers and professionals can better navigate the tax system. For the full details, download the report from the official IRS website. As technology advances, the IRS continues to adapt, ensuring efficient and secure tax administration for all.

IRS Form 4810 – IRS Forms, Instructions, Pubs 2026 – In the complex world of tax administration, certain situations call for expedited processes to provide clarity and closure. One such tool is IRS Form 4810, officially titled “Request for Prompt Assessment Under Internal Revenue Code Section 6501(d).” This form allows specific taxpayers or their representatives to ask the IRS to accelerate the review of tax liabilities, shortening the standard assessment period. Whether you’re handling a decedent’s estate or overseeing a dissolving corporation, understanding Form 4810 can help streamline tax obligations and reduce uncertainty.

This guide covers everything you need to know about IRS Form 4810, including its purpose, eligibility, filing process, and benefits. We’ll draw from official IRS resources to ensure accuracy and relevance for 2026.

What Is IRS Form 4810?

IRS Form 4810 is a specialized document used to request a prompt assessment of taxes. It invokes Internal Revenue Code (IRC) Section 6501(d), which permits the IRS to limit the time for assessing additional taxes to 18 months from the date the request is received. Normally, the IRS has three years to assess taxes after a return is filed, but this form provides a faster path for qualifying scenarios.

The form itself is a one-page document (with instructions on the back) that requires details about the requester, the type of tax, and the relevant returns. It’s revised as of August 2022, and the latest version is available for download from the IRS website.

Purpose of Form 4810: Why Request a Prompt Assessment?

The primary goal of Form 4810 is to expedite the IRS’s review and potential assessment of additional taxes. This is particularly useful in situations where prolonged uncertainty could complicate matters, such as estate settlements or corporate dissolutions. By filing this form, you essentially ask the IRS to “fast-track” their audit or confirmation process, confirming either that no additional tax is due or assessing any owed amounts within a shortened timeframe.

Key benefits include:

• Reduced Assessment Period: Cuts the standard three-year statute of limitations to 18 months.
• Timely Resolution: Helps fiduciaries close estates or wind down businesses more quickly.
• Closure on Liabilities: Provides peace of mind by limiting the window for IRS adjustments.

This process applies only to the taxes and periods specified in the request and doesn’t affect the taxpayer’s right to refunds or other claims.

Who Should File IRS Form 4810?

Not everyone can use Form 4810—it’s designed for specific representatives:

• Fiduciaries for Decedents’ Estates: Executors, administrators, or personal representatives handling a deceased person’s taxes.
• Representatives of Dissolving Corporations: Those managing the wind-down of a business entity.

If you’re an individual taxpayer without these circumstances, this form may not apply. For estates, the personal representative can file to reduce assessment time, aiding in faster distribution of assets. For corporations, it’s useful when dissolution is complete, in progress, or planned.

When Should You File Form 4810?

Timing is critical:

• File after submitting the relevant tax returns (e.g., income, gift, employment, or excise taxes).
• Do not file for returns that haven’t been submitted yet—submit separate requests for those later.
• The 18-month clock starts when the IRS receives your valid request.

It’s ideal to file as soon as possible after the returns to maximize the benefits of the shortened period.

How to Complete IRS Form 4810: Step-by-Step

Filling out Form 4810 requires careful attention to detail. Here’s a breakdown based on the form’s structure:

1. Requester’s Information: Enter your name, title (e.g., Executor), address, city/state/ZIP, and daytime phone number. Use a physical address if possible; P.O. boxes have specific rules.
2. Kind of Tax: Check the applicable box (Income, Gift, Employment, Excise).
3. Tax Returns Details: List the form number, tax period ended, SSN/EIN, name/address on return, service center filed, and date filed. Include decedent’s spouse details if applicable.
4. Corporate Dissolution (If Applicable): Check the box describing the dissolution status.
5. Attachments: Indicate what you’re including, such as copies of returns or letters of administration.
6. Request Statement: Sign under penalties of perjury, certifying the information’s accuracy and declaring no history of fraud penalties (or attach an explanation if applicable).
7. Signature and Date: Include your identifying number.

If creating a custom request instead of using the form, ensure it includes all required elements like the section 6501(d) reference and return details.

Required Attachments for Form 4810

To process your request efficiently, attach:

• Copies of the listed tax returns (marked “COPY – DO NOT PROCESS AS ORIGINAL”).
• Letters of administration or testamentary to verify authority.
• Any other relevant documents (describe them).
• If you can’t certify no fraud history, a detailed explanation.

Missing items may delay processing.

Where to Mail IRS Form 4810?

Form 4810 cannot be e-filed—it must be printed and mailed. Send it to the IRS Service Center where the original returns were filed. For gift tax returns (Form 709), use: Internal Revenue Service, Stop 824G, 7940 Kentucky Drive, Florence, KY 41042-2915.

You can use U.S. mail or designated private delivery services (PDS) like FedEx or UPS (check www.irs.gov/PDS for the list). PDS cannot deliver to P.O. boxes.

Benefits and Considerations of Filing Form 4810

Filing can lead to quicker resolution, which is invaluable for estate administration or business closures. However, note that:

• The prompt assessment applies only to additional taxes, not refunds.
• It doesn’t prevent the IRS from assessing taxes within the 18 months.
• Always consult a tax professional, as errors could complicate matters.

In some cases, the IRS may not acknowledge receipt immediately, so keep records of mailing.

Download IRS Form 4810 PDF

The official PDF is available at https://www.irs.gov/pub/irs-pdf/f4810.pdf. Ensure you’re using the latest revision for compliance.

For more details, visit the IRS website or speak with a qualified tax advisor to tailor this to your situation. By leveraging Form 4810, you can navigate tax assessments with greater efficiency in 2026.

IRS Form 14157-A Spanish – IRS Forms, Instructions, Pubs 2026 – In today’s complex tax landscape, protecting yourself from fraudulent tax preparers is crucial. If you’ve fallen victim to misconduct by a tax return preparer, the IRS provides specific tools to report and rectify the issue. One such resource is IRS Form 14157-A Spanish, officially known as the Tax Return Preparer Fraud or Misconduct Affidavit (Spanish Version). This form is essential for Spanish-speaking taxpayers or those who prefer documentation in Spanish to report unauthorized actions on their tax returns. This comprehensive guide covers everything you need to know about the form, including its purpose, how to use it, and where to download it, based on the latest available information as of February 2026.

What Is IRS Form 14157-A Spanish?

IRS Form 14157-A (sp) is the Spanish-language version of the Tax Return Preparer Fraud or Misconduct Affidavit. Released in its current revision in November 2018, this form allows taxpayers to formally report instances where a tax preparer has filed or altered a Form 1040 series tax return without their knowledge or consent. It’s designed specifically for situations involving fraud or misconduct that affect your tax account, and it must be signed under penalty of perjury.

Unlike the English version (Form 14157-A), which was last updated in December 2023, the Spanish edition remains based on the 2018 revision. However, the core content and requirements are aligned, ensuring Spanish-speaking individuals have equal access to IRS reporting mechanisms.

(Example of the related English Form 14157-A for illustrative purposes; the Spanish version features similar fields translated into Spanish.)

Purpose of the Form

The primary goal of Form 14157-A Spanish is to help victims of tax preparer fraud seek adjustments to their tax accounts. Use it if a preparer:

• Filed a tax return using your name or Social Security Number (SSN) without permission.
• Altered your tax return information.
• Provided a different copy of your return than what was submitted to the IRS.
• Diverted your refund or a portion of it to their own account.
• Promised a refund that was never delivered or issued a bad check.

This form is not for general complaints; for those, pair it with Form 14157 (sp), the Spanish version of the Return Preparer Complaint. Reporting through this affidavit can lead to IRS investigations and potential corrections to your tax records.

Who Should Use Form 14157-A Spanish?

This form is ideal for:

• Spanish-speaking taxpayers who suspect fraud on their Form 1040 series returns.
• Individuals seeking to change their tax account due to preparer misconduct.
• Victims of identity theft or refund theft perpetrated by a tax professional.

If you’re married and filing jointly, at least one spouse must sign the form. It’s voluntary but critical for resolving issues like unauthorized filings or refund discrepancies. Note that providing false information can result in penalties.

How to Complete Form 14157-A Spanish?

Filling out the form is straightforward but requires attention to detail to avoid delays:

1. Personal Information: Enter your full name, spouse’s name (if applicable), last four digits of your SSN or ITIN, and mailing address.
2. Preparer Details: Provide the tax return preparer’s name.
3. Victim Checklist: Check all applicable boxes describing the misconduct and list affected tax years.
4. Additional Questions: Answer about your relationship with the preparer, how you found them, refund details, fees paid, and payment method.
5. Explanation: Briefly describe the incident and any tax issues on the back of the form or an attached sheet.
6. Authorization and Signature: Authorize IRS disclosure of your info for verification (if needed), sign, and date.

If you didn’t receive your expected refund, call the IRS at 1-800-829-1040 for a refund trace before submitting.

Required Supporting Documents

To process your claim efficiently, include:

• A completed Form 14157 (sp) for the complaint.
• Copies of your intended tax return, the preparer’s version, and any filed return.
• Proof of interaction, such as Form 8879 (sp), payment receipts, emails, or texts.
• For refund theft: A police report detailing the misconduct.
• Evidence of the preparer’s business, like business cards or ads.

Incomplete submissions will delay IRS review.

How and Where to Submit the Form?

• If You’ve Received an IRS Notice: Mail to the address on the notice or letter.
• No Notice Received: Send to your standard Form 1040 filing address (search “Where to File Addresses” on IRS.gov).
• Place Form 14157-A (sp) on top of all documents.

Do not send duplicates to other IRS offices; the information will be shared internally as needed.

Download IRS Form 14157-A Spanish

You can download the latest PDF version directly from the official IRS website: https://www.irs.gov/pub/irs-pdf/f14157as.pdf. Always verify the revision date to ensure you’re using the most current form.

Related Forms and Resources

• Form 14157 (sp): For broader complaints about preparer practices.
• Form 3949-A: To report general tax law violations.
• IRS Resources: Visit IRS.gov for Spanish-language help or call 1-800-829-1040.

Why Reporting Tax Preparer Fraud Matters?

Reporting misconduct not only helps correct your tax situation but also protects others from similar scams. As tax fraud evolves, staying informed and using official IRS forms like 14157-A Spanish ensures your voice is heard. If you suspect fraud, act promptly to minimize impacts on your finances.

For more details, consult the IRS website or a trusted tax advisor. This article is for informational purposes and not official tax advice.

IRS Form 8823 – IRS Forms, Instructions, Pubs 2026 – In the realm of affordable housing, the Low-Income Housing Tax Credit (LIHTC) program stands as a cornerstone initiative, incentivizing developers to create housing for low-income households through federal tax credits. Administered by the Internal Revenue Service (IRS) under Section 42 of the Internal Revenue Code, the program relies on state housing finance agencies to monitor compliance and report issues. At the heart of this oversight is IRS Form 8823, officially titled the “Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition.” This form ensures the integrity of the LIHTC program by alerting the IRS to any deviations from program rules or changes in property status.

Whether you’re a property owner, manager, developer, or state agency professional, understanding Form 8823 is essential to avoid credit recapture, penalties, and loss of program benefits. In this SEO-optimized guide, we’ll break down the form’s purpose, filing requirements, key sections, common noncompliance issues, and best practices—drawing from official IRS resources and industry expertise as of 2026.

What Is the Low-Income Housing Tax Credit (LIHTC) Program?

The LIHTC program, established by the Tax Reform Act of 1986, provides dollar-for-dollar tax credits to developers who build or rehabilitate affordable rental housing. States allocate credits based on population, and projects must reserve a portion of units for low-income tenants—typically those earning 60% or less of the area median income (AMI). Compliance periods span 15 years initially, often extended to 30 years via extended use agreements.

State housing credit agencies (HCAs), such as housing finance authorities, oversee compliance through regular inspections and certifications. If issues arise, they use Form 8823 to notify the IRS, helping maintain program accountability and prevent abuse.

The Purpose of IRS Form 8823

Form 8823 serves as the official mechanism for HCAs to report two main events:

• Noncompliance: Any violation of LIHTC rules, such as income limits, rent caps, or property maintenance standards.
• Building Disposition: Changes in ownership or status, like sales, foreclosures, or destructions, which could impact the project’s ongoing eligibility for credits.

By filing this form, agencies ensure the IRS can review tax returns, assess audit potential, and potentially recapture credits if noncompliance persists. Even corrected issues must be reported if they were identified, promoting transparency. The form is filed per building, identified by a unique Building Identification Number (BIN) from IRS Form 8609.

Recent revisions to the form, last updated in June 2023, include refined checkboxes for noncompliance categories and clearer instructions for attachments. As of 2026, no major structural changes have been announced, but agencies should check IRS bulletins for procedural updates.

Who Must File Form 8823 and When?

Only authorized state HCAs file Form 8823—not property owners or taxpayers directly. Owners are responsible for self-certifying compliance annually via IRS Form 8609-A, but agencies handle reporting based on monitoring reviews.

Filing triggers include:

• Identification of noncompliance during audits, physical inspections, or file reviews.
• Correction of previously reported issues.
• Building dispositions, regardless of compliance status.

Deadlines are strict: Submit no later than 45 days after the end of the correction period (typically 30-60 days provided to owners) or after becoming aware of a disposition. Amended returns can be filed if needed, by checking the box at the top of the form.

Forms are mailed to the IRS Philadelphia Service Center. Electronic filing isn’t standard, but some states use digital tools for internal tracking.

How to Complete IRS Form 8823: Step-by-Step Breakdown?

Filling out Form 8823 requires precise details from the project’s Form 8609 and monitoring records. Here’s a detailed overview of its sections:

Header and Building Information (Lines 1-6)

• Enter the building’s name, address, and BIN.
• Note any changes from the original Form 8609.
• This section ensures the IRS can match the report to the correct property.

Owner Information (Lines 7-12)

• Provide the owner’s name, address, and taxpayer ID (EIN or SSN).
• For multiple owners, attach a schedule.
• Accuracy here is crucial for IRS follow-up audits.

Credit and Project Details (Lines 13-15)

• Report the total credit allocated to the BIN.
• If part of a multi-building project, note the total buildings.
• Detail residential units: total, low-income, those with issues, and units reviewed.

Noncompliance Details (Lines 16-19)

• Specify the date noncompliance began and was corrected (if applicable).
• Check if this filing corrects a prior report.
• Select “Out of Compliance” or “Noncompliance Corrected.”
• Choose from 17 specific issues (a-q), such as:
  • Household income exceeding limits at move-in (11a).
  • Failure to recertify tenant income (11b).
  • Violations of Uniform Physical Condition Standards (UPCS) or local codes (11c).
  • Rent exceeding limits (11g).
  • Units occupied by nonqualified students (11l).
• Attach explanations for certain categories (e.g., casualty losses or transient use).

Additional Information and Building Disposition (Lines 20-21)

• Provide supporting details if needed.
• For dispositions, select type (sale, foreclosure, etc.), date, and new owner info.

Contact and Certification (Lines 22-23)

• Include agency contact details.
• Sign under penalty of perjury.

Always file a separate form per building. For guidance, refer to the IRS Audit Technique Guide for Form 8823, which details audit procedures and correction examples.

Sample IRS Form 8823 (for illustrative purposes; always use the latest version from IRS.gov).

Common Types of Noncompliance and How to Avoid Them

Form 8823 highlights 17 noncompliance categories, but eight pose the highest risk for credit loss or recapture:

1. Income Limits at Initial Occupancy (11a): Households exceeding AMI thresholds disqualify units.
2. Income Recertification Failures (11b): Annual verifications must be documented properly.
3. Physical Inspection Violations (11c): Includes health/safety hazards under UPCS.
4. Rent Limit Exceedances (11g): Gross rents can’t surpass program caps, adjusted for utilities.
5. Available Unit Rule Violations (11i): Over-income tenants must be managed without displacing qualified ones.
6. Vacant Unit Rule Issues (11j): Vacancies must be marketed to low-income applicants.
7. Utility Allowance Miscalculations (11m): Allowances must reflect actual costs.
8. Student Occupancy Rules (11l): Full-time students are generally ineligible unless exceptions apply.

To mitigate risks, conduct regular self-audits, train staff on HUD Handbook 4350.3 for income calculations, and respond promptly to agency notices. State manuals, like Illinois’ 2025 LIHTC Compliance Manual, emphasize aligning with the most restrictive rules if multiple funding sources are involved.

Building Dispositions: Reporting Sales, Foreclosures, and More

Dispositions must be reported even if the building remains compliant, as they may trigger recapture events. Provide new owner details to allow the IRS to track continued compliance. Failure to report can lead to agency penalties and owner liabilities.

Consequences of Noncompliance Reported on Form 8823

Upon receiving Form 8823, the IRS may:

• Review the owner’s last three tax returns.
• Audit the project for recapture potential.
• Impose penalties, including credit disallowance or fines.

Uncorrected issues can result in full credit recapture plus interest. However, timely corrections often limit damage, as agencies report resolutions. Industry reports note variations in agency practices—some file for all issues, others only uncorrected ones—highlighting the need for proactive compliance.

Best Practices for LIHTC Compliance and Avoiding Form 8823 Filings

• Annual Certifications: Submit complete owner certifications on time.
• Record-Keeping: Maintain detailed tenant files for at least six years.
• Training: Use resources like the National Council of State Housing Agencies (NCSHA) guide.
• Monitoring Partnerships: Work closely with your state HCA; many offer compliance workshops.
• Software Tools: Leverage LIHTC management software for rent and income tracking.

States like Connecticut contract third parties for monitoring, underscoring the importance of preparation.

Example of a Low-Income Housing Tax Credit project, illustrating the affordable housing supported by the program.

Frequently Asked Questions (FAQs) About IRS Form 8823

1. What happens if noncompliance is corrected before the deadline?

The agency still files Form 8823 but notes the correction, minimizing IRS scrutiny.

2. Can owners file Form 8823 themselves?

No—only state agencies file it. Owners report via self-certifications.

3. How does Form 8823 relate to other IRS forms?

It complements Form 8609 (allocation) and Form 8586 (claiming credits).

4. Where can I download the latest Form 8823?

From the IRS website at irs.gov/forms-pubs, or state agency portals.

5. Is there a guide for Form 8823?

Yes, the IRS Audit Technique Guide provides detailed examples and is available via NCSHA or state resources.

Conclusion: Staying Compliant in the LIHTC Landscape

IRS Form 8823 plays a pivotal role in safeguarding the LIHTC program’s mission to provide affordable housing. By understanding its requirements and prioritizing compliance, stakeholders can avoid costly pitfalls and contribute to sustainable low-income communities. For the most current advice, consult your state HCA or a tax professional, as program nuances evolve.

This guide is based on trusted sources including IRS publications, state compliance manuals, and industry analyses as of February 2026. Always verify with official IRS updates for any changes.