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Publication 542

Other Useful Forms for Corporations

Other Useful Forms
FormUse this form to—
W-2 and W-3—Wage and Tax Statement; and Transmittal of Wage and Tax Statements Report wages, tips, and other compensation, and withheld income, social security, and Medicare taxes for employees.
W-2G—Certain Gambling Winnings Report gambling winnings from horse racing, dog racing, jai alai, lotteries, keno, bingo, slot machines, sweepstakes, wagering pools, etc.
926—Return by a U.S. Transferor of Property to a Foreign Corporation Report certain transfers to foreign corporations under section 6038B.
940—Employer's Annual Federal Unemployment (FUTA) Tax Return Report and pay FUTA tax if the corporation either:
  1. Paid wages of $1,500 or more in any calendar quarter during the calendar year (or the preceding calendar year), or
  2. Had one or more employees working for the corporation for at least some part of a day in any 20 different weeks during the calendar year (or the preceding calendar year).
941—Employer's QUARTERLY Federal Tax Return Report quarterly income tax withheld on wages and employer and employee social security and Medicare taxes.
943—Employer's Annual Federal Tax Return for Agricultural Employees Report income tax withheld and employer and employee social security and Medicare tax on farmworkers.
944—Employer's ANNUAL Federal Tax Return File annual 944 instead of filing quarterly Forms 941, if the IRS notified you in writing.
945—Annual Return of Withheld Federal Income Tax Report income tax withheld from nonpayroll payments, including pensions, annuities, individual retirement accounts (IRAs), gambling winnings, and backup withholding.
952—Consent To Extend the Time To Assess Tax Under Section 332(b) Extend the period of assessment of all income taxes of the receiving corporation on the complete liquidation of a subsidiary under section 332.
966—Corporate Dissolution or Liquidation Report the adoption of a resolution or plan to dissolve the corporation or liquidate any of its stock.
1042 and 1042-S—Annual Withholding Tax Return for U.S. Source Income of Foreign Persons; and Foreign Person's U.S. Source Income Subject to Withholding Report withheld tax on payments or distributions made to nonresident alien individuals, foreign partnerships, or foreign corporations to the extent these payments or distributions constitute gross income from sources within the United States that is not effectively connected with a U.S. trade or business. In addition, a publicly traded partnership is required to withhold on distributions of effectively connected income to its foreign partners. See Pub. 515, Withholding of Tax on Nonresident Aliens and Foreign Entities.
1042-T—Annual Summary and Transmittal of Forms 1042-S Transmit paper Forms 1042-S to the IRS.
1096—Annual Summary and Transmittal of U.S. Information Returns Transmit paper Forms 1098, 1099, 5498, and W-2G to the IRS.
1097-BTC, 1098, 1098C, 1098-E, 1098-T,1099-A, B, C, CAP, G, H, DIV, INT, K, LTC, MISC, OID, PATR, Q, R, S, SA, 3921, and 3922.

Important: Every corporation must file Forms 1099-MISC if, in the course of its trade or business, it makes payments of rents, services, commissions, or other fixed or determinable income (see section 6041) totaling $600 or more to any one person during the calendar year.

Also use these returns to report amounts received as a nominee for another person. For more details, see the General Instructions for Certain Information Returns (1097, 1098, 1099, 3921, 3922, 5498, and W-2G).
Report the following:
  • Tax credits to bond holders;
  • Mortgage interest;
  • Contributions of certain motor vehicles, boats and airplanes;
  • Student loan interest;
  • Certain tuition payments;
  • Acquisitions or abandonments of secured property;
  • Proceeds from broker and barter exchange transactions;
  • Cancellation of debts;
  • Changes in corporate control and capital structure;
  • Certain government payments;
  • Advance payments of health coverage insurance premiums;
  • Dividends and distributions;
  • Interest payments;
  • Merchant card and third-party network payments;
  • Payments of long-term care and accelerated death benefits;
  • Miscellaneous income payments to certain fishing boat crew members, to providers of health and medical services, of rent or royalties, of nonemployee compensation, etc.;
  • Original issue discount;
  • Distributions received from cooperatives;
  • Distributions from certain qualified education programs;
  • Distributions from pensions, annuities, retirement or profit-sharing plans, IRAs, insurance contracts, etc.;
  • Proceeds from real estate transactions;
  • Distributions from an HSA, Archer MSA, or Medicare Advantage MSA;
  • Exercise of incentive stock options; and
  • Transfer of stock acquired through employee stock purchase plans.
1122—Authorization and Consent of Subsidiary Corporation To Be Included in a Consolidated Income Tax Return Include a subsidiary in a consolidated return. For the first year a subsidiary corporation is being included in a consolidated return, attach this form to the parent's consolidated return. Attach a separate Form 1122 for each subsidiary being included in the consolidated return.
1138—Extension of Time for Payment of Taxes by a Corporation Expecting a Net Loss Carryback Request an extension of time for payment of tax for the immediately preceding tax year if the corporation expects a net operating loss for the current year.
3520—Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts Report ownership of and certain transactions with foreign trusts, including receipt of certain large gifts. See Schedule N (Form 1120), Question 5.
3520-A—Annual Information Return of Foreign Trust With a U.S. Owner Report information about the foreign trust, its U.S. beneficiaries, and any U.S. person who is treated as an owner of any portion of the foreign trust.
5471—Information Return of U.S. Persons With Respect to Certain Foreign Corporations A corporation may have to file Form 5471 if it:
  • Controls a foreign corporation;
  • Acquires, disposes of, or owns 10% or more in value or vote of the outstanding stock of a foreign corporation; or
  • Owns stock in a corporation that is a controlled foreign corporation for an uninterrupted period of 30 days or more during any tax year of the foreign corporation, and it owned that stock on the last day of that year. See Schedule N (Form 1120), Question 4.
5498—IRA Contribution Information Report contributions (including rollover contributions) to any IRA, including a SEP, SIMPLE, or Roth IRA, and to report Roth IRA conversions, IRA recharacterizations, and the fair market value (FMV) of the account.
5498-ESA—Coverdell ESA Contribution Information Report contributions (including rollover contributions) to a Coverdell education savings account (ESA).
5498-SA—HSA, Archer MSA, or Medicare Advantage MSA Information Report contributions and rollovers to an HSA or Archer MSA and the FMV of an HSA, Archer MSA, or Medicare Advantage MSA. For more information, see the general and specific instructions for Forms 1098, 1099, 5498, and W-2G.
5713—International Boycott Report Report operations in, or related to, a "boycotting" country, government, company, or national of a country and to figure the loss of certain tax benefits.
8023—Elections Under Section 338 for Corporations Making Qualified Stock Purchases Make elections under section 338 for a "target" corporation if the purchasing corporation has made a qualified stock purchase of the target corporation.
8027—Employer's Annual Information Return of Tip Income and Allocated Tips Report receipts from large food or beverage operations, tips reported by employees, and allocated tips.
8275—Disclosure Statement Disclose items or positions, except those contrary to a regulation, that are not otherwise adequately disclosed on a tax return. The disclosure is made to avoid the parts of the accuracy-related penalty imposed for disregard of rules or substantial understatement of tax. Also use Form 8275 for disclosures relating to preparer penalties for understatements due to unrealistic positions or disregard of rules.
8275-R—Regulation Disclosure Statement Disclose any item on a tax return for which a position has been taken that is contrary to Treasury regulations.
8281—Information Return for Publicly Offered Original Issue Discount Instruments Report the issuance of public offerings of debt instruments (obligations).
8300—Report of Cash Payments Over $10,000 Received in a Trade or Business Report the receipt, in the course of a trade or business, of more than $10,000 in cash or foreign currency in one transaction or a series of related transactions.
8594—Asset Acquisition Statement Under Section 1060 Report a sale of assets that make up a trade or business if goodwill or going concern value attaches, or could attach, to such assets and if the buyer's basis is determined only by the amount paid for the assets. Both the seller and buyer must use this form.
8806—Information Return for Acquisition of Control or Substantial Change in Capital Structure Report an acquisition of control or a substantial change in the capital structure of a domestic corporation.
8842—Election To Use Different Annualization Periods for Corporate Estimated Tax Elect one of the annualization periods in section 6655(e)(2) for figuring estimated tax payments under the annualized income installment method.
8849—Claim for Refund of Excise Taxes Claim a refund of certain excise taxes.
8858—Information Return of U.S. Persons With Respect To Foreign Disregarded Entities Satisfy reporting requirements that apply if the corporation directly or indirectly owns a foreign disregarded entity. See Schedule N (Form 1120), Question 1.
8865—Return of U.S. Person With Respect To Certain Foreign Partnerships Report an interest in a foreign partnership. A domestic corporation may have to file Form 8865 if it:
  1. Controlled a foreign partnership (owned more than a 50% direct or indirect interest in the partnership).
  2. Owned at least a 10% direct or indirect interest in a foreign partnership while U.S. persons controlled that partnership.
  3. Had an acquisition, disposition, or change in proportional interest of a foreign partnership that:
            a. Increased its direct interest to at least 10% or reduced its direct interest of at least 10% to less than 10%, or
            b. Changed its direct interest by at least a 10% interest.
  4. Contributed property to a foreign partnership in exchange for a partnership interest if:
            a. Immediately after the contribution, the corporation directly or indirectly owned at least a 10% interest in the foreign partnership, or
            b. The FMV of the property the corporation contributed to the foreign partnership in exchange for a partnership interest exceeds $100,000 when added to other contributions of property made to the foreign partnership during the preceding 12-month period.

The domestic corporation may also have to file Form 8865 to report certain dispositions by a foreign partnership of property it previously contributed to that partnership if it was a partner at the time of the disposition. For more details, including penalties for failing to file Form 8865, see the Instructions for Form 8865.
8873—Extraterritorial Income Exclusion Figure the amount of extraterritorial income excluded from gross income for the tax year (generally repealed for post-2004 income). See the Instructions for Form 8873.
8876—Excise Tax on Structured Settlement Factoring Transactions Report and pay the 40% excise tax imposed under section 5891.
8883—Asset Allocation Statement Under Section 338 Report information about transactions involving the deemed sale of corporate assets under section 338.
8886—Reportable Transaction Disclosure Statement Disclose information for each reportable transaction in which the corporation participated. Attach Form 8886 to the corporation's income tax return for each tax year in which it participated in a reportable transaction. The corporation may have to pay a penalty if it is required to file Form 8886 and does not do so. Other penalties may also apply. For more details, see the Instructions for Form 8886.
8903—Domestic Production Activities Deduction Calculate and report the domestic production activities deduction.
8918—Material Advisor Disclosure Statement Disclose certain information about a reportable transaction to the IRS. Material advisors who file Form 8918 will receive a reportable transaction number from the IRS. This number must be provided to all taxpayers and material advisors for whom the material advisor acts as a material advisor. Other reporting requirements apply. See the Instructions for Form 8918.