VERIFIED OFFICIAL IRS CATALOG
IRS Instructions and Printable Form Guides
Find verified official IRS.gov instructions for forms and tax filings, organized for fast PDF search.
REPRESENTATIVE RESULTS
Searchable irs instructions
The records below are public metadata only. Pdfgps does not reveal a document URL until a visitor completes and the server verifies the matching $1.00 payment.
- Instruction 56Instruction 56 PDF — Instructions for Form 56, Notice Concerning Fiduciary RelationshipInstruction$1.00
- Instruction 56-FInstruction 56-F PDF — Instructions for Form 56-F, Notice Concerning Fiduciary Relationship of Financial InstitutionInstruction$1.00
- Instruction 172Instruction 172 PDF — Instructions for Form 172, Net Operating Losses (NOLs) for Individuals, Estates, and TrustsInstruction$1.00
- Instruction 461Instruction 461 PDF — Instructions for Form 461, Limitation on Business LossesInstruction$1.00
- Instruction 706Instruction 706 PDF — Instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax ReturnInstruction$1.00
- Instruction 706-AInstruction 706-A PDF — Instructions for Form 706-A, United States Additional Estate Tax ReturnInstruction$1.00
- Instruction 706-GS(D)Instruction 706-GS(D) PDF — Instructions for Form 706-GSD, Generation-Skipping Transfer Tax Return for DistributionsInstruction$1.00
- Instruction 706-GS(D-1)Instruction 706-GS(D-1) PDF — Instructions for Form 706-GS(D-1), Notification of Distribution From a Generation-Skipping TrustInstruction$1.00
- Instruction 706-GS(T)Instruction 706-GS(T) PDF — Instructions for Form 706-GS(T), Generation-Skipping Transfer Tax Return for TerminationsInstruction$1.00
- Instruction 706-NAInstruction 706-NA PDF — Instructions for Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return Estate of nonresident not a citizen of the United StatesInstruction$1.00
- Instruction 706-QDTInstruction 706-QDT PDF — Instructions for Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic TrustsInstruction$1.00
- Instruction 708Instruction 708 PDF — Instructions for Form 708, United States Return of Tax for Gifts and Bequests Received from Covered ExpatriatesInstruction$1.00
- Instruction 709Instruction 709 PDF — Instructions for Form 709, United States Gift (and Generation - Skipping Transfer) Tax ReturnInstruction$1.00
- Instruction 709-NAInstruction 709-NA PDF — Instructions for Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United StatesInstruction$1.00
- Instruction 720Instruction 720 PDF — Instructions for Form 720, Quarterly Federal Excise Tax ReturnInstruction$1.00
- Instruction 720-CSInstruction 720-CS PDF — Instructions for Form 720-CS, Carrier Summary ReportInstruction$1.00
- Instruction 720-TOInstruction 720-TO PDF — Instructions for Form 720-TO, Terminal Operator ReportInstruction$1.00
- Instruction 720-XInstruction 720-X PDF — Instructions for Form 720-XInstruction$1.00
- Instruction 843Instruction 843 PDF — Instructions for Form 843, Claim for Refund and Request for AbatementInstruction$1.00
- Instruction 926Instruction 926 PDF — Instructions for Form 926, Return by a U.S. Transferor of Property to a Foreign CorporationInstruction$1.00
- Instruction 940Instruction 940 PDF — Instructions for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax ReturnInstruction$1.00
- Instruction 940 (sp)Instruction 940 (sp) PDF — Instructions for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return (Spanish Version)Instruction$1.00
- Instruction 941Instruction 941 PDF — Instructions for Form 941, Employer's QUARTERLY Federal Tax ReturnInstruction$1.00
- Instruction 941 (Schedule B)Instruction 941 (Schedule B) PDF — Instructions for Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule DepositorsInstruction$1.00
Showing 24 representative records from 429 verified irs instructions.
CRAWLABLE DIRECTORY
Every verified irs instructions PDF
Each published record below has its own stable Pdfgps page with matching metadata, source context, and a link back to this populated IRS category.
- Instruction 56 PDF — Instructions for Form 56, Notice Concerning Fiduciary Relationship
- Instruction 56-F PDF — Instructions for Form 56-F, Notice Concerning Fiduciary Relationship of Financial Institution
- Instruction 172 PDF — Instructions for Form 172, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
- Instruction 461 PDF — Instructions for Form 461, Limitation on Business Losses
- Instruction 706 PDF — Instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
- Instruction 706-A PDF — Instructions for Form 706-A, United States Additional Estate Tax Return
- Instruction 706-GS(D) PDF — Instructions for Form 706-GSD, Generation-Skipping Transfer Tax Return for Distributions
- Instruction 706-GS(D-1) PDF — Instructions for Form 706-GS(D-1), Notification of Distribution From a Generation-Skipping Trust
- Instruction 706-GS(T) PDF — Instructions for Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations
- Instruction 706-NA PDF — Instructions for Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return Estate of nonresident not a citizen of the United States
- Instruction 706-QDT PDF — Instructions for Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts
- Instruction 708 PDF — Instructions for Form 708, United States Return of Tax for Gifts and Bequests Received from Covered Expatriates
- Instruction 709 PDF — Instructions for Form 709, United States Gift (and Generation - Skipping Transfer) Tax Return
- Instruction 709-NA PDF — Instructions for Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States
- Instruction 720 PDF — Instructions for Form 720, Quarterly Federal Excise Tax Return
- Instruction 720-CS PDF — Instructions for Form 720-CS, Carrier Summary Report
- Instruction 720-TO PDF — Instructions for Form 720-TO, Terminal Operator Report
- Instruction 720-X PDF — Instructions for Form 720-X
- Instruction 843 PDF — Instructions for Form 843, Claim for Refund and Request for Abatement
- Instruction 926 PDF — Instructions for Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation
- Instruction 940 PDF — Instructions for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return
- Instruction 940 (sp) PDF — Instructions for Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return (Spanish Version)
- Instruction 941 PDF — Instructions for Form 941, Employer's QUARTERLY Federal Tax Return
- Instruction 941 (Schedule B) PDF — Instructions for Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors
- Instruction 941 (Schedule D) PDF — Instructions for Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations
- Instruction 941 (Schedule R) PDF — Instructions for Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers
- Instruction 941 (sp) PDF — Instructions for Form 941, Employer's QUARTERLY Federal Return Tax (Spanish Version)
- Instruction 941 (sp) (Schedule B) PDF — Instructions for Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors (Spanish Version)
- Instruction 941-X PDF — Instructions for Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
- Instruction 941-X (sp) PDF — Instructions for Form 941-X, Adjusted Employer's QUARTERLY Federal Return or Claim for Refund (Spanish Version)
- Instruction 943 PDF — Instructions for Form 943, Employer's Annual Tax Return for Agricultural Employees
- Instruction 943-A PDF — Instructions for Form 943-A, Agricultural Employer???s Record of Federal Tax Liability
- Instruction 943-A (sp) PDF — Instructions for Form 943-A, Agricultural Employer's Record of Federal Tax Liability (Spanish Version)
- Instruction 943 (Schedule R) PDF — Instructions for Schedule R (Form 943), Allocation Schedule for Aggregate Form 943 Filers
- Instruction 943 (sp) PDF — Instructions for Form 943, Employer's Annual Federal Tax Return for Agricultural Employees (Spanish Version)
- Instruction 943-X PDF — Instructions for Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund
- Instruction 943-X (sp) PDF — Instructions for Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund (Spanish Version)
- Instruction 944 PDF — Instructions for Form 944, Employer's Annual Federal Tax Return
- Instruction 944 (sp) PDF — Instructions for Form 944, Employer's ANNUAL Federal Tax Return (Spanish Version)
- Instruction 944-X PDF — Instructions for Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund
- Instruction 944-X (sp) PDF — Instructions for Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund (Spanish Version)
- Instruction 945 PDF — Instructions for Form 945, Annual Return of Withheld Federal Income Tax
- Instruction 945-A PDF — Instructions for Form 945-A, Annual Record of Federal Tax Liability
- Instruction 945-X PDF — Instructions for Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund
- Instruction 965-A PDF — Instructions for Form 965-A, Individual Report of Net 965 Tax Liability
- Instruction 965-B PDF — Instructions for Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts
- Instruction 965-C PDF — Instructions for Form 965-C, Transfer Agreement Under Section 965(h)(3)
- Instruction 965-D PDF — Instructions for Form 965-D, Transfer Agreement Under Section 965(i)(2)
- Instruction 965-E PDF — Instructions for Form 965-E, Consent Agreement Under Section 965(i)(4)(D)
- Instruction 982 PDF — Instructions for Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)
- Instruction 990 PDF — Instructions for Form 990, Return of Organization Exempt From Income Tax
- Instruction 990-BL PDF — Instructions for Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons
- Instruction 990-EZ PDF — Instructions for Form 990-EZ, Short Form Return of Organization Exempt From Income Tax
- Instruction 990 or 990-EZ (Sch A) PDF — Instructions for Schedule A (Form 990 or Form 990-EZ), Public Charity Status and Public Support
- Instruction 990 or 990-EZ (Sch G) PDF — Instructions for Schedule G (Form 990), Supplemental Information Regarding Fundraising or Gaming Activities
- Instruction 990 or 990-EZ (Sch L) PDF — Instructions for Schedule L (Form 990), Transactions with Interested Persons
- Instruction 990-PF PDF — Instructions for Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation
- Instruction 990 (Sch C) PDF — Instructions for Schedule C (Form 990) Political Campaign and Lobbying Activities
- Instruction 990 (Schedule B) PDF — Instructions for Schedule B (Form 990), Schedule of Contributors
- Instruction 990 (Schedule D) PDF — Instructions for Schedule D (Form 990), Supplemental Financial Statements
- Instruction 990 (Schedule E) PDF — Instructions for Schedule E (Form 990), Schools
- Instruction 990 (Schedule F) PDF — Instructions for Schedule F (Form 990), Statement of Activities Outside the United States
- Instruction 990 (Schedule H) PDF — Instructions for Schedule H (Form 990), Hospitals
- Instruction 990 (Schedule I) PDF — Instructions for Schedule I (Form 990), Grants and Other Assistance to Organizations, Governments, and Individuals in the United States
- Instruction 990 (Schedule J) PDF — Instructions for Schedule J (Form 990), Compensation Information
- Instruction 990 (Schedule K) PDF — Instructions for Schedule K (Form 990), Supplemental Information on Tax-Exempt Bonds
- Instruction 990 (Schedule O) PDF — Instructions for Schedule O (Form 990), Supplemental Information for Form 990 or 990-EZ
- Instruction 990 (Schedule R) PDF — Instructions for Schedule R (Form 990), Related Organizations and Unrelated Partnerships
- Instruction 990-T PDF — Instructions for Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))
- Instruction 1023 PDF — Instructions for Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
- Instruction 1023-EZ PDF — Instructions for Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
- Instruction 1024 PDF — Instructions for Form 1024, Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code
- Instruction 1024-A PDF — Instructions for Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code
- Instruction 1028 PDF — Instructions for Form 1028, Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code
- Instruction 1040 PDF — Instructions for Form 1040 (and Form 1040-SR)
- Instruction 1040-C PDF — Instructions for Form 1040-C, U.S. Departing Alien Income Tax Return
- Instruction 1040-NR PDF — Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return
- Instruction 1040-NR (sp) PDF — Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return (Spanish Version)
- Instruction 1040 (Schedule 8812) PDF — Instructions for Schedule 8812 (Form 1040), Credit for Qualifying Children and Other Dependents
- Instruction 1040 (Schedule 8812) (sp) PDF — Instructions for Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents (Spanish Version)
- Instruction 1040 (Schedule A) PDF — Instructions for Schedule A (Form 1040), Itemized Deductions
- Instruction 1040 (Schedule B) PDF — Instructions for Schedule B (Form 1040), Interest and Ordinary Dividends
- Instruction 1040 (Schedule C) PDF — Instructions for Schedule C (Form 1040), Profit or Loss From Business
- Instruction 1040 (Schedule C) (sp) PDF — Instructions for Schedule C (Form 1040), Profit or Loss From Business (Spanish Version)
- Instruction 1040 (Schedule D) PDF — Instructions for Schedule D (Form 1040), Capital Gains and Losses
- Instruction 1040 (Schedule E) PDF — Instructions for Schedule E (Form 1040), Supplemental Income and Loss
- Instruction 1040 (Schedule F) PDF — Instructions for Schedule F (Form 1040), Profit or Loss From Farming
- Instruction 1040 (Schedule F) (sp) PDF — Instructions for Schedule F (Form 1040), Profit or Loss From Farming (Spanish Version)
- Instruction 1040 (Schedule H) PDF — Instructions for Schedule H (Form 1040), Household Employment Taxes
- Instruction 1040 (Schedule H) (sp) PDF — Instructions for Schedule H (Form 1040), Household Employment Taxes (Spanish Version)
- Instruction 1040 (Schedule J) PDF — Instructions for Schedule J (Form 1040), Income Averaging for Individuals With Income from Farming or Fishing
- Instruction 1040 (Schedule LEP) PDF — Instructions for Schedule LEP (Form 1040), Request for Change in Language Preference
- Instruction 1040 (Schedule R) PDF — Instructions for Schedule R (Form 1040), Credit for the Elderly or the Disabled
- Instruction 1040 (Schedule SE) PDF — Instructions for Schedule SE (Form 1040), Self-Employment Tax
- Instruction 1040 (Schedule SE) (sp) PDF — Instructions for Schedule SE (Form 1040), Self-Employment Tax (Spanish Version)
- Instruction 1040 (sp) PDF — Instructions for Form 1040 (and Form 1040-SR) (Spanish Version)
- Instruction 1040-SS PDF — Instructions for Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
- Instruction 1040-SS (sp) PDF — Instructions for Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) (Spanish Version)
- Instruction 1040-X PDF — Instructions for Form 1040-X, Amended U.S. Individual Income Tax Return
- Instruction 1041 PDF — Instructions for Form 1041 and Schedules A, B, G, J and K-1, U.S. Income Tax Return for Estates and Trusts
- Instruction 1041-N PDF — Instructions for Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts
- Instruction 1041-QFT PDF — Instructions for Form 1041-QFT, U.S. Income Tax Return for Qualified Funeral Trusts
- Instruction 1041 (Schedule D) PDF — Instructions for Schedule D (Form 1041), Capital Gains and Losses
- Instruction 1041 (Schedule I) PDF — Instructions for Schedule I (Form 1041), Alternative Minimum Tax-Estates and Trusts
- Instruction 1041 (Schedule K-1) PDF — Instructions for Schedule K-1 (Form 1041) for a Beneficiary Filing Form 1040 or 1040-SR
- Instruction 1042 PDF — Instructions for Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
- Instruction 1042-S PDF — Instructions for Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding (IRS file i1042s)
- Instruction 1042-S PDF — Instructions for Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding (IRS file i1042s--2025)
- Instruction 1045 PDF — Instructions for Form 1045, Application for Tentative Refund
- Instruction 1062 PDF — Instructions for Form 1062, Deferral of Tax on Gain From the Sale or Exchange of Qualified Farmland Property to Qualified Farmers
- Instruction 1065 PDF — Instructions for Form 1065, U.S. Return of Partnership Income
- Instruction 1065 (Schedule B-2) PDF — Instructions for Form 1065 (Schedule B-2), Election Out of Partnership Level Tax Treatment
- Instruction 1065 (Schedule C) PDF — Instructions for Schedule C (Form 1065), Additional Information for Schedule M-3 Filers
- Instruction 1065 (Schedule D) PDF — Instructions for Schedule D (Form 1065), Capital Gains and Losses
- Instruction 1065 (Schedule K-1) PDF — Partner's Instructions for Schedule K-1 (Form 1065), Partner's Shares of Income, Credits, Deductions, etc.
- Instruction 1065 (Schedule K-2 & K-3) PDF — Partnership Instructions for Schedules K-2 and K-3 (Form 1065), Partners' Distributive Share Items - International and Partner's Share of Income, Deductions, Credits, etc. - International
- Instruction 1065 (Schedule K-3) PDF — Partner's Instructions for Schedule K-3 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. - International (For Partner's Use Only)
- Instruction 1065 (Schedule M-3) PDF — Instructions for Form 1065 Schedule M-3, Net Income (Loss) Reconciliation for Certain Partnerships
- Instruction 1065-X PDF — Instructions for Form 1065-X, Amended Return or Administrative Adjustment Request (AAR)
- Instruction 1066 PDF — Instructions for Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return
- Instruction 1094-B and 1095-B PDF — Instructions for Forms 1094-B and 1095-B
- Instruction 1094-C and 1095-C PDF — Instructions for Forms 1094-C and 1095-C
- Instruction 1095-A PDF — Instructions for Form 1095-A, Health Insurance Marketplace Statement
- Instruction 1097-BTC PDF — Instructions for Form 1097-BTC, Bond Tax Credit
- Instruction 1098 PDF — Instructions for Form 1098, Mortgage Interest Statement
- Instruction 1098-C PDF — Instructions for Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes
- Instruction 1098-E and 1098-T PDF — Instructions for Forms 1098-E and 1098-T, Student Loan Interest Statement and Tuition Statement
- Instruction 1098-F PDF — Instructions for Form 1098-F, Fines, Penalties and Other Amounts
- Instruction 1098-Q PDF — Instructions for Form 1098-Q, Qualifying Longevity Annuity Contract Information
- Instruction 1098-VLI PDF — Instructions for Form 1098-VLI, Vehicle Loan Interest Statement
- Instruction 1099-A and 1099-C PDF — Instructions for Forms 1099-A and 1099-C, Acquisition or Abandonment of Secured Property and Cancellation of Debt
- Instruction 1099-B PDF — Instructions for Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (IRS file i1099b)
- Instruction 1099-B PDF — Instructions for Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (IRS file i1099b--2025)
- Instruction 1099-CAP PDF — Instructions for Form 1099-CAP, Changes in Corporate Control and Capital Structure
- Instruction 1099-DA PDF — Instructions for Form 1099-DA, Digital Asset Proceeds From Broker Transactions
- Instruction 1099-DIV PDF — Instructions for Form 1099-DIV, Dividends and Distributions
- Instruction 1099-G PDF — Instructions for Form 1099-G, Certain Government Payments
- Instruction 1099-H PDF — Instructions for Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments
- Instruction 1099-INT and 1099-OID PDF — Instructions for Forms 1099-INT and 1099-OID, Interest Income and Original Issue Discount
- Instruction 1099-K PDF — Instructions for Form 1099-K, Payment Card and Third Party Network Transactions
- Instruction 1099-LS PDF — Instructions for Form 1099-LS, Reportable Life Insurance Sale
- Instruction 1099-LTC PDF — Instructions for Form 1099-LTC, Long Term Care and Accelerated Death Benefits
- Instruction 1099-MISC and 1099-NEC PDF — Instructions for Forms 1099-MISC and 1099-NEC, Miscellaneous Infomation and Nonemployee Compensation
- Instruction 1099-PATR PDF — Instructions for Form 1099-PATR, Taxable Distributions Received From Cooperatives
- Instruction 1099-Q PDF — Instructions for Form 1099-Q, Payments from Qualified Education Programs (Under Sections 529 and 530)
- Instruction 1099-QA and 5498-QA PDF — Instructions for Forms 1099-QA and 5498-QA, Distributions From ABLE Accounts and ABLE Account Contribution Information
- Instruction 1099-R and 5498 PDF — Instructions for Forms 1099-R and 5498, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
- Instruction 1099-S PDF — Instructions for Form 1099-S, Proceeds From Real Estate Transactions
- Instruction 1099-SA and 5498-SA PDF — Instructions for Forms 1099-SA and 5498-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA, and HSA, Archer MSA, or Medicare Advantage MSA Information
- Instruction 1099-SB PDF — Instructions for Form 1099-SB, Seller's Investment in Life Insurance Contract
- Instruction 1116 PDF — Instructions for Form 1116, Foreign Tax Credit
- Instruction 1116 (Schedule B) PDF — Instructions for Schedule B (Form 1116), Foreign Tax Carryover Reconciliation Schedule
- Instruction 1116 (Schedule C) PDF — Instructions for Schedule C (Form 1116), Foreign Tax Redeterminations
- Instruction 1118 PDF — Instructions for Form 1118, Foreign Tax Credit - Corporations
- Instruction 1118 (Schedule J) PDF — Instructions for Schedule J (Form 1118), Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions
- Instruction 1118 (Schedule K) PDF — Instructions for Schedule K (Form 1118), Foreign Tax Carryover Reconciliation Schedule
- Instruction 1118 (Schedule L) PDF — Instructions for Schedule L (Form 1118), Foreign Tax Redetermination
- Instruction 1120 PDF — Instructions for Form 1120, U.S. Corporation Income Tax Return
- Instruction 1120-C PDF — Instructions for Form 1120-C, U.S. Income Tax Return for Cooperative Associations
- Instruction 1120-F PDF — Instructions for Form 1120-F, U.S. Income Tax Return of a Foreign Corporation
- Instruction 1120-FSC PDF — Instructions for Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation
- Instruction 1120-F (Schedule H) PDF — Instructions for Schedule H (Form 1120-F), Deductions Allocated To Effectively Connected Income Under Regulations Section 1.861-8
- Instruction 1120-F (Schedule I) PDF — Instructions for Schedule I (Form 1120-F), Interest Expense Allocation Under Regulations Section 1.882-5
- Instruction 1120-F (Schedule M-3) PDF — Instructions for Schedule M-3 (Form 1120-F), Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More
- Instruction 1120-F (Schedule P) PDF — Instructions for Schedule P (Form 1120-F), List of Foreign Partner's Interests in Partnerships
- Instruction 1120-F (Schedule S) PDF — Instructions for Schedule S (Form 1120-F), Exclusion of Income from the International Operation of Ships or Aircraft Under Section 883
- Instruction 1120-F (Schedule V) PDF — Instructions for Schedule V (Form 1120-F), List of Vessels or Aircraft, Operators, and Owners
- Instruction 1120-H PDF — Instructions for Form 1120-H, U.S. Income Tax Return for Homeowners Associations
- Instruction 1120-IC-DISC PDF — Instructions for Form 1120-IC-DISC, Interest Charge Domestic International Sales Corporation Return
- Instruction 1120-L PDF — Instructions for Form 1120-L, U.S. Life Insurance Company Income Tax Return
- Instruction 1120-L (Schedule M-3) PDF — Instructions for Schedule M-3 (Form 1120-L), Net Income (Loss) Reconciliation for U.S. Life Insurance Companies With Total Assets of $10 Million or More
- Instruction 1120-ND PDF — Instructions for Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons
- Instruction 1120-PC PDF — Instructions for Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return
- Instruction 1120-PC (Schedule M-3) PDF — Instructions for Schedule M-3 (Form 1120-PC), Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With Total Assets of $10 Million or More
- Instruction 1120-POL PDF — Instructions for Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations
- Instruction 1120-REIT PDF — Instructions for Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts
- Instruction 1120-RIC PDF — Instructions for Form 1120-RIC, U.S. Income Tax Return For Regulated Investment Companies
- Instruction 1120-S PDF — Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation
- Instruction 1120 (Schedule D) PDF — Instructions for Schedule D (Form 1120), Capital Gains and Losses
- Instruction 1120 (Schedule M-3) PDF — Instructions for Schedule M-3 (Form 1120), Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More
- Instruction 1120 (Schedule O) PDF — Instructions for Schedule O (Form 1120), Consent Plan and Apportionment Schedule for a Controlled Group
- Instruction 1120 (Schedule PH) PDF — Instructions for Schedule PH (Form 1120), U.S. Personal Holding Company (PHC) Tax
- Instruction 1120 (Schedule UTP) PDF — Instructions for Schedule UTP (Form 1120), Uncertain Tax Position Statement
- Instruction 1120-SF PDF — Instructions for Form 1120-SF, U.S. Income Tax Return for Settlement Funds
- Instruction 1120-S (Schedule D) PDF — Instructions for Schedule D (Form 1120-S), Capital Gains and Losses and Built-In Gains
- Instruction 1120-S (Schedule K-1) PDF — Shareholder's Instructions for Schedule K-1 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc.
- Instruction 1120-S (Schedule K-2 & K-3) PDF — S Corporation Instructions for Schedules K-2 and K-3 (Form 1120-S), Shareholders' Pro Rata Share Items - International and Shareholder's Share of Income, Deductions, Credits, etc. - International
- Instruction 1120-S (Schedule K-3) PDF — Shareholder's Instructions for Schedule K-3 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc. - International
- Instruction 1120-S (Schedule M-3) PDF — Instructions for Schedule M-3 (Form 1120-S), Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More
- Instruction 1120-X PDF — Instruction for Form 1120-X, Amended U.S. Corporation Income Tax Return
- Instruction 1125-E PDF — Instructions for Form 1125-E, Compensation of Officers
- Instruction 1128 PDF — Instructions for Form 1128, Application to Adopt, Change, or Retain a Tax Year
- Instruction 1139 PDF — Instructions for Form 1139, Corporation Application for Tentative Refund
- Instruction 2106 PDF — Instructions for Form 2106, Employee Business Expenses
- Instruction 2210 PDF — Instructions for Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts
- Instruction 2210-F PDF — Instructions for Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishers
- Instruction 2220 PDF — Instructions for Form 2220, Underpayment of Estimated Tax by Corporations
- Instruction 2290 PDF — Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return (IRS file i2290)
- Instruction 2290 PDF — Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return (IRS file i2290--072025)
- Instruction 2290 (sp) PDF — Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return (Spanish Version) (IRS file i2290sp)
- Instruction 2290 (sp) PDF — Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return (Spanish Version) (IRS file i2290sp--072025)
- Instruction 2441 PDF — Instructions for Form 2441, Child and Dependent Care Expenses
- Instruction 2553 PDF — Instructions for Form 2553, Election by a Small Business Corporation
- Instruction 2555 PDF — Instructions for Form 2555, Foreign Earned Income
- Instruction 2678 PDF — Instructions for Form 2678, Employer/Payer Appointment of Agent
- Instruction 2848 PDF — Instructions for Form 2848, Power of Attorney and Declaration of Representative
- Instruction 2848 (SP) PDF — Instructions for Form 2848 (SP), Power of Attorney and Declaration of Representative (Spanish Version)
- Instruction 3115 PDF — Instructions for Form 3115, Application for Change in Accounting Method
- Instruction 3468 PDF — Instructions for Form 3468, Investment Credit
- Instruction 3520 PDF — Instructions for Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
- Instruction 3520-A PDF — Instructions for Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner
- Instruction 3800 PDF — Instructions for Form 3800 and Schedule A, General Business Credit
- Instruction 3903 PDF — Instructions for Form 3903, Moving Expenses
- Instruction 3921 and 3922 PDF — Instructions for Forms 3921 and 3922, Exercise of an Incentive Stock Option Under Section 422(b) and Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)
- Instruction 4136 PDF — Instructions for Form 4136 and Schedule A, Credit for Federal Tax Paid on Fuels
- Instruction 4255 PDF — Instructions for Form 4255, Certain Credit Recapture, Excessive Payments, and Penalties
- Instruction 4461 PDF — Instructions for Form 4461, Application for Approval of Master or Prototype or Volume Submitter Defined Contribution Plans
- Instruction 4461-A PDF — Instructions for Form 4461-A, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan
- Instruction 4461-B PDF — Instructions for Form 4461-B, Application for Approval of Master or Prototype or Volume Submitter Plans
- Instruction 4466 PDF — Instructions for Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax
- Instruction 4506-A PDF — Instructions for Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form
- Instruction 4506-B PDF — Instructions for Form 4506-B, Request for a Copy of Exempt Organization IRS Application or Letter
- Instruction 4547 PDF — Instructions for Form 4547, Trump Account Election(s)
- Instruction 4547 (sp) PDF — Instructions for Form 4547, Trump Account Election(s) (Spanish Version)
- Instruction 4562 PDF — Instructions for Form 4562, Depreciation and Amortization (Including Information on Listed Property)
- Instruction 4626 PDF — Instructions for Form 4626, Alternative Minimum Tax - Corporations
- Instruction 4684 PDF — Instructions for Form 4684, Casualties and Thefts
- Instruction 4720 PDF — Instructions for Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code
- Instruction 4768 PDF — Instructions for Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes
- Instruction 4797 PDF — Instructions for Form 4797, Sales of Business Property
- Instruction 5227 PDF — Instructions for Form 5227, Split-Interest Trust Information Return
- Instruction 5300 PDF — Instructions for Form 5300, Application for Determination for Employee Benefit Plan
- Instruction 5307 PDF — Instructions for Form 5307, Application for Determination for Adopters of Modified Nonstandardized Pre-Approved Plans
- Instruction 5310 PDF — Instructions for Form 5310, Application for Determination for Terminating Plan
- Instruction 5310-A PDF — Instructions for Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business
- Instruction 5316 PDF — Instructions for Form 5316, Application for Group or Pooled Trust Ruling
- Instruction 5329 PDF — Instructions for Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
- Instruction 5330 PDF — Instructions for Form 5330, Return of Excise Taxes Related to Employee Benefit Plans
- Instruction 5405 PDF — Instructions for Form 5405, Repayment of the First-Time Homebuyer Credit
- Instruction 5471 PDF — Instructions for Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations
- Instruction 5472 PDF — Instructions for Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business
- Instruction 5498-ESA PDF — Instructions for Form 5498-ESA, Coverdell ESA Contribution Information
- Instruction 5500-EZ PDF — Instructions for Form 5500-EZ, Annual Return of a One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan
- Instruction 5695 PDF — Instructions for Form 5695, Residential Energy Credits
- Instruction 5713 PDF — Instructions for Form 5713, International Boycott Report
- Instruction 5735 PDF — Instructions for Form 5735, American Samoa Economic Development Credit
- Instruction 5884 PDF — Instructions for Form 5884, Work Opportunity Credit
- Instruction 5884-A PDF — Instructions for Form 5884-A, Employee Retention Credit
- Instruction 5884-D PDF — Instructions for Form 5884-D, Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters
- Instruction 6069 PDF — Instructions for Form 6069, Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, 4953
- Instruction 6198 PDF — Instructions for Form 6198, At-Risk Limitations
- Instruction 6251 PDF — Instructions for Form 6251, Alternative Minimum Tax - Individuals
- Instruction 6478 PDF — Instructions for Form 6478, Biofuel Producer Credit
- Instruction 6627 PDF — Instructions for Form 6627, Environmental Taxes
- Instruction 6765 PDF — Instructions for Form 6765, Credit for Increasing Research Activities
- Instruction 7004 PDF — Instructions for Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
- Instruction 7200 PDF — Instructions for Form 7200, Advance Payment of Employer Credits Due to COVID-19
- Instruction 7200 (sp) PDF — Instructions for Form 7200, Advance Payment of Employer Credits Due to COVID-19 (Spanish Version)
- Instruction 7203 PDF — Instructions for Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations
- Instruction 7204 PDF — Instructions for Form 7204, Consent To Extend the Time To Assess Tax Related To Contested Foreign Income TaxesÂProvisional Foreign Tax Credit Agreement
- Instruction 7205 PDF — Instructions for Form 7205, Energy Efficient Commercial Buildings Deduction
- Instruction 7206 PDF — Instructions for Form 7206, Self-Employed Health Insurance Deduction
- Instruction 7207 PDF — Instructions for Form 7207, Advanced Manufacturing Production Credit
- Instruction 7208 PDF — Instructions for Form 7208, Excise Tax on Repurchase of Corporate Stock
- Instruction 7210 PDF — Instructions for Form 7210, Clean Hydrogen Production Credit
- Instruction 7211 PDF — Instructions for Form 7211, Clean Electricity Production Credit
- Instruction 7213 PDF — Instructions for Form 7213, Nuclear Power Production Credit
- Instruction 7217 PDF — Instructions for Form 7217, Partner's Report of Property Distributed by a Partnership
- Instruction 7218 PDF — Instructions for Form 7218, Clean Fuel Production Credit
- Instruction 7220 PDF — Instructions for Form 7220, Prevailing Wage and Apprenticeship (PWA) Verification and Corrections
- Instruction 8023 PDF — Instructions for Form 8023, Elections Under Section 338 for Corporations Making Qualified Stock Purchases
- Instruction 8027 PDF — Instructions for Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips
- Instruction 8038 PDF — Instructions for Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues
- Instruction 8038-B PDF — Instructions for Form 8038-B, Information Return for Build America Bonds and Recovery Zone Economic Development Bonds
- Instruction 8038-CP PDF — Instructions for Form 8038-CP and Schedule A (Form 8038-CP), Return for Credit Payments to Issuers of Qualified Bonds
- Instruction 8038-G PDF — Instructions for Form 8038-G, Information Return for Tax-Exempt Governmental Obligations
- Instruction 8038-T PDF — Instructions for Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate
- Instruction 8038-TC PDF — Instructions for Form 8038-TC, Information Return for Tax Credit Bonds and Specified Tax Credit Bonds
- Instruction 8082 PDF — Instructions for Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)
- Instruction 8233 PDF — Instructions for Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
- Instruction 8275 PDF — Instructions for Form 8275, Disclosure Statement
- Instruction 8275-R PDF — Instructions for Form 8275-R, Regulation Disclosure Statement
- Instruction 8283 PDF — Instructions for Form 8283, Noncash Charitable Contributions
- Instruction 8288 PDF — Instructions for Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons
- Instruction 8300 PDF — Instructions for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business
- Instruction 8300 (sp) PDF — Instructions for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business (Spanish Version)
- Instruction 8308 PDF — Instructions for Form 8308, Report of a Sale or Exchange of Certain Partnership Interests
- Instruction 8379 PDF — Instructions for Form 8379, Injured Spouse Allocation
- Instruction 8582 PDF — Instructions for Form 8582, Passive Activity Loss Limitations
- Instruction 8582-CR PDF — Instructions for Form 8582-CR, Passive Activity Credit Limitations
- Instruction 8594 PDF — Instructions for Form 8594, Asset Acquisition Statement Under Section 1060
- Instruction 8606 PDF — Instructions for Form 8606, Nondeductible IRAs
- Instruction 8609 PDF — Instructions for Form 8609, Low-Income Housing Credit Allocation and Certification
- Instruction 8609-A PDF — Instructions for Form 8609-A, Annual Statement for Low-Income Housing Credit
- Instruction 8612 PDF — Instructions for Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts
- Instruction 8613 PDF — Instructions for Form 8613, Return of Excise Tax on Undistributed Income of Regulated Investment Companies
- Instruction 8615 PDF — Instructions for Form 8615, Tax for Certain Children Who Have Unearned Income
- Instruction 8621 PDF — Instructions for Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
- Instruction 8621-A PDF — Instructions for Form 8621-A, Return by a Shareholder Making Certain Late Elections To End Treatment as a Passive Foreign Investment Company
- Instruction 8697 PDF — Instructions for Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts
- Instruction 8725 PDF — Instructions for Form 8725, Excise Tax on Greenmail
- Instruction 8752 PDF — Instructions for Form 8752, Required Payment or Refund Under Section 7519
- Instruction 8801 PDF — Instructions for Form 8801, Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts
- Instruction 8802 PDF — Instructions for Form 8802, Application for United States Residency Certification
- Instruction 8804, 8805 and 8813 PDF — Instructions for Forms 8804, 8805, and 8813
- Instruction 8804-C PDF — Instructions for Form 8804-C, Certificate of Partner-Level Items to Reduce Section 1446 Withholding
- Instruction 8804 (Schedule A) PDF — Instructions for Schedule A (Form 8804), Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships
- Instruction 8804-W PDF — Instructions for Form 8804-W, Installment Payments of Section 1446 Tax for Partnerships
- Instruction 8809-I PDF — Instructions for Form 8809-I, Application for Extension of Time to File FATCA Form 8966
- Instruction 8810 PDF — Instructions for Form 8810, Corporate Passive Activity Loss and Credit Limitations
- Instruction 8814 PDF — Instructions for Form 8814, Parents' Election To Report Child's Interest and Dividends
- Instruction 8821 PDF — Instructions for Form 8821, Tax Information Authorization
- Instruction 8821 (SP) PDF — Instructions for Form 8821, Tax Information Authorization (Spanish Version)
- Instruction 8821 (zh-t) PDF — Instructions for Form 8821, Tax Information Authorization (Chinese-Traditional Version)
- Instruction 8824 PDF — Instructions for Form 8824, Like-Kind Exchanges
- Instruction 8825 PDF — Instructions for Form 8825 and Schedule A, Rental Real Estate Income and Expenses of a Partnership or an S Corporation
- Instruction 8828 PDF — Instructions for Form 8828, Recapture of Federal Mortgage Subsidy
- Instruction 8829 PDF — Instructions for Form 8829, Expenses for Business Use of Your Home
- Instruction 8835 PDF — Instructions for Form 8835, Renewable Electricity Production Credit
- Instruction 8839 PDF — Instructions for Form 8839, Qualified Adoption Expenses
- Instruction 8844 PDF — Instructions for Form 8844, Empowerment Zone Employment Credit
- Instruction 8849 (Schedule 5) PDF — Instructions for Schedule 5 (Form 8849), Section 4081(e) and 6435 claims
- Instruction 8849 (Schedule 6) PDF — Instructions for Schedule 6, Form 8849 Other Claims
- Instruction 8853 PDF — Instructions for Form 8853, Archer MSAs and Long-Term Care Insurance Contracts
- Instruction 8854 PDF — Instructions for Form 8854, Initial and Annual Expatriation Statement
- Instruction 8857 PDF — Instructions for Form 8857, Request for Innocent Spouse Relief
- Instruction 8857 (SP) PDF — Instrucciones para el Formulario 8857(SP), Solicitud para Alivio del Conyuge Inocente
- Instruction 8858 PDF — Instructions for Form 8858, Information Return of U.S. Persons With Respect To Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)
- Instruction 8862 PDF — Instructions to Form 8862, Information To Claim Certain Credits After Disallowance
- Instruction 8862 (sp) PDF — Instructions for Form 8862, Information To Claim Certain Credits After Disallowance (Spanish Version)
- Instruction 8862 (zh-s) PDF — Instructions for Form 8862, Information to Claim Earned Income Credit After Disallowance (Chinese-Simplified Version)
- Instruction 8862 (zh-t) PDF — Instructions for Form 8862 (zh-t), Information to Claim Earned Income Credit After Disallowance (Chinese-Traditional Version)
- Instruction 8863 PDF — Instructions for Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits)
- Instruction 8864 PDF — Instructions for Form 8864, Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit
- Instruction 8865 PDF — Instructions for Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships
- Instruction 8865 (Schedule K-2 & K-3) PDF — Instructions for Schedules K-2 and K-3 (Form 8865), Partners' Distributive Share Items - International and Partner's Share of Income, Deductions, Credits, etc. - International
- Instruction 8866 PDF — Instructions for Form 8866, Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method
- Instruction 8867 PDF — Instructions for Form 8867, Paid Preparer's Due Diligence Checklist
- Instruction 8868 PDF — Instructions for Form 8868, Application for Extension of Time to File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans
- Instruction 8869 PDF — Instructions for Form 8869, Qualified Subchapter S Subsidiary Election
- Instruction 8871 PDF — Instructions for Form 8871, Political Organization Notice of Section 527 Status
- Instruction 8872 PDF — Instructions for Form 8872, Political Organization Report of Contributions and Expenditures
- Instruction 8873 PDF — Instructions for Form 8873, Extraterritorial Income Exclusion
- Instruction 8876 PDF — Instructions for Form 8876, Excise Tax on Structured Settlement Factoring Transactions
- Instruction 8881 PDF — Instructions for Form 8881, Credits for Small Employer Pension Plan Startup Costs, Contributions, Auto-Enrollment, and Military Spouse Participation
- Instruction 8883 PDF — Instructions for Form 8883, Asset Allocation Statement Under Section 338
- Instruction 8885 PDF — Instructions for Form 8885, Health Coverage Tax Credit
- Instruction 8886 PDF — Instructions for Form 8886, Reportable Transaction Disclosure Statement
- Instruction 8886-T PDF — Instructions for Form 8886-T, Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction
- Instruction 8889 PDF — Instructions for Form 8889, Health Savings Accounts (HSAs)
- Instruction 8892 PDF — Instructions for Form 8892, Application for Automatic Extension of Time to File Form 709 or Form 709-NA and/or Payment of Gift/Generation-Skipping Transfer Tax
- Instruction 8898 PDF — Instructions for Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Territory
- Instruction 8900 PDF — Instructions for Form 8900, Qualified Railroad Track Maintenance Credit
- Instruction 8902 PDF — Instructions for Form 8902, Alternative Tax on Qualifying Shipping Activities
- Instruction 8903 PDF — Instructions for Form 8903, Domestic Production Activities Deduction
- Instruction 8904 PDF — Instructions for Form 8904, Credit for Oil and Gas Production From Marginal Wells
- Instruction 8908 PDF — Instructions for Form 8908, Energy Efficient Home Credit
- Instruction 8911 PDF — Instructions for Form 8911, Alternative Fuel Vehicle Refueling Property Credit (and Schedule A (Form 8911) Alternative Fuel Vehicle Refueling Property)
- Instruction 8912 PDF — Instructions for Form 8912, Credit to Holders of Tax Credit Bonds
- Instruction 8915-B PDF — Instructions for Form 8915B, Qualified 2017 Disaster Retirement Plan Distributions and Repayments
- Instruction 8915-C PDF — Instructions for Form 8915-C, Qualified 2018 Disaster Retirement Plan Distributions and Repayments
- Instruction 8915-D PDF — Instructions for Form 8915-D, Qualified 2019 Disaster Retirement Plan Distributions and Repayments
- Instruction 8915-F PDF — Instructions for Form 8915-F, Qualified Disaster Retirement Plan Distributions and Repayments
- Instruction 8918 PDF — Instructions for Form 8918, Material Advisor Disclosure Statement
- Instruction 8924 PDF — Instructions for Form 8924, Excise Tax on Certain Transfers of Qualifying Geothermal or Mineral Interest
- Instruction 8928 PDF — Instructions for Form 8928, Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code
- Instruction 8933 PDF — Instructions to Form 8933, Carbon Oxide Sequestration Credit
- Instruction 8936 PDF — Instructions for Form 8936, Clean Vehicle Credits (and Schedule A (Form 8936), Clean Vehicle Credit Amount)
- Instruction 8937 PDF — Instructions for Form 8937, Report of Organizational Actions Affecting Basis of Securities
- Instruction 8938 PDF — Instructions for Form 8938, Statement of Specified Foreign Financial Assets
- Instruction 8940 PDF — Instructions for Form 8940, Request for Miscellaneous Determination
- Instruction 8941 PDF — Instructions for Form 8941, Credit for Small Employer Health Insurance Premiums
- Instruction 8949 PDF — Instructions for Form 8949, Sales and Other Dispositions of Capital Assets
- Instruction 8950 PDF — Instructions for Form 8950, Application for Voluntary Correction Program (VCP) Submission Under the Employee Plans Compliance Resolution System (EPCRS)
- Instruction 8952 PDF — Instructions for Form 8952, Application for Voluntary Classification Settlement Program (VCSP)
- Instruction 8955-SSA PDF — Instructions for Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits
- Instruction 8957 PDF — Instructions for Form 8957, Foreign Account Tax Compliance Act (FATCA) Registration
- Instruction 8959 PDF — Instructions for Form 8959, Additional Medicare Tax
- Instruction 8960 PDF — Instructions for Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts
- Instruction 8962 PDF — Instructions for Form 8962, Premium Tax Credit (PTC)
- Instruction 8963 PDF — Instructions for Form 8963, Report of Health Insurance Provider Information
- Instruction 8964-ELE PDF — Instructions for Form 8964-ELE, Section 987 Elections
- Instruction 8964-TRA PDF — Instructions for Form 8964-TRA, Section 987 Transition Information
- Instruction 8966 PDF — Instructions for Form 8966, FATCA Report
- Instruction 8971 PDF — Instructions for Form 8971 and Schedule A, Information Regarding Beneficiaries Acquiring Property From a Decedent
- Instruction 8973 PDF — Instructions for Form 8973, Certified Professional Employer Organization/Customer Reporting Agreement
- Instruction 8974 PDF — Instructions for Form 8974, Qualified Small Business Payroll Tax Credit for Increasing Research Activities
- Instruction 8975 PDF — Instructions for Form 8975 and Schedule A (Form 8975), Country-by-Country Report
- Instruction 8978 PDF — Instructions for Form 8978 (Including Schedule A), Partner's Additional Reporting Year Tax
- Instruction 8979 PDF — Instructions for Form 8979, Partnership Representative Designation or Resignation Form
- Instruction 8985 PDF — Instructions for Form 8985 and Form 8985-V, Pass-Through Statement - Transmittal/Partnership Adjustment Tracking Report (Required Under Sections 6226 and 6227)
- Instruction 8986 PDF — Instructions for Form 8986, Partner's Share of Adjustment(s) to Partnership-Related Item(s) (Required Under Sections 6226 and 6227)
- Instruction 8990 PDF — Instructions for Form 8990, Limitation on Business Interest Expense Under Section 163(j)
- Instruction 8991 PDF — Instructions for Form 8991, Tax on Base Erosion Payments of Taxpayers with Substantial Gross Receipts
- Instruction 8992 PDF — Instructions for Form 8992, U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI)
- Instruction 8993 PDF — Instructions for Form 8993, Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI)
- Instruction 8994 PDF — Instructions for Form 8994, Employer Credit for Paid Family and Medical Leave
- Instruction 8995 PDF — Instructions for Form 8995, Qualified Business Income Deduction Simplified Computation
- Instruction 8995-A PDF — Instructions for Form 8995-A, Deduction for Qualified Business Income
- Instruction 8996 PDF — Instructions for Form 8996, Qualified Opportunity Fund
- Instruction 9465 PDF — Instructions for Form 9465, Installment Agreement Request
- Instruction 9465 (sp) PDF — Instructions for Form 9465 (sp), Installment Agreement Request (Spanish Version)
- Instruction 9465 (zh-s) PDF — Instructions for Form 9465, Installment Agreement Request (Chinese-Simplified Version)
- Instruction 9465 (zh-t) PDF — Instructions for Form 9465, Installment Agreement Request (Chinese-Traditional Version)
- Instruction CT-1 PDF — Instructions for Form CT-1, Employer's Annual Railroad Retirement Tax Return
- Instruction CT-1X PDF — Instructions for Form CT-1X, Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund
- Instruction SS-4 PDF — Instructions for Form SS-4, Application for Employer Identification Number (EIN)
- Instruction SS-4 (sp) PDF — Instructions for Form SS-4, Application for Employer Identification Number (EIN) (Spanish Version)
- Instruction SS-8 PDF — Instructions for Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
- Instruction SS-8 (sp) PDF — Instructions for Form SS-8 (sp), Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding (Spanish Version)
- Instruction T (Timber) PDF — Instructions for Form T (Timber), Forest Activities Schedule
- Instruction W-2 and W-3 PDF — General Instructions for Forms W-2 and W-3, (Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2C, and W-3C)
- Instruction W-2G and 5754 PDF — Instructions for Forms W-2G and 5754
- Instruction W-3 and W-3C (PR) PDF — General Instructions for Forms W-3 (PR) and W-3C (PR), Transmittal of Withholding Statements and of Corrected Withholding Statements (English and Spanish Version)
- Instruction W-3C (PR) PDF — Instructions for Form W-3C (PR),Transmittal of Corrected Wage and Tax Statements (Puerto Rico Version)
- Instruction W-3 (PR) PDF — Instructions for Form W-3 (PR), Transmittal of Wage and Tax Statements (Puerto Rico Version)
- Instruction W-7 PDF — Instructions for Form W-7, Application for IRS Individual Taxpayer Identification Number
- Instruction W-7A PDF — Instructions for Form W-7-A, Application for Taxpayer Identification Number for Pending U.S. Adoptions
- Instruction W-7 (sp) PDF — Instructions for Form W-7 (sp), Application for IRS Individual Taxpayer Identification Number (Spanish version)
- Instruction W-8 PDF — Instructions for the Requester of Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY
- Instruction W-8BEN PDF — Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
- Instruction W-8BEN-E PDF — Instructions for Form W-8BEN-E, Certificate of Entities Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
- Instruction W-8ECI PDF — Instructions for Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
- Instruction W-8EXP PDF — Instructions for Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting
- Instruction W-8IMY PDF — Instructions for Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting
- Instruction W-9 PDF — Instructions for the Requestor of Form W-9, Request for Taxpayer Identification Number and Certification
- Instruction W-9 (sp) PDF — Instructions for the Requestor of Form W-9 (sp), Request for Taxpayer Identification Number and Certification (Spanish Version)
- Instruction W-12 PDF — Instructions for Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal
- Instruction W-14 PDF — Instructions for Form W-14, Certificate of Foreign Contracting Party Receiving Federal Procurement Payments
SOURCE AND FRESHNESS
Official IRS context
Pdfgps is an independent directory. This segment is derived from the official IRS forms, instructions, and publications catalog and was checked on October 17, 2026. The official source remains IRS.gov.