TaxGuided
All form countries

Forms library

United States tax forms

Browse official-form metadata for United States. Each record is structured so the library can scale to full country coverage without changing route patterns.

Country

United States

Public beta forms

57

Authority

Multiple authorities

Texas Comptroller of Public Accounts Form 05-102

Public Information Report

Texas annual information report filed with the franchise-tax package for many entity types.

Who must file: Texas entities that must file a Public Information Report as part of the annual franchise-tax filing package, generally instead of an Ownership Information Report.

Revision year: 2026

Methods: paper, efile

Category: state-information-report

Texas Comptroller of Public Accounts Form 05-158-A / 05-158-B

Texas Franchise Tax Report

Annual Texas franchise tax report package for taxable entities that must report franchise-tax liability or filing status.

Who must file: Texas taxable entities that must satisfy annual franchise-tax filing requirements, including entities that owe tax and entities whose filing status still requires a report.

Revision year: 2026

Methods: paper, efile

Category: state-report

IRS Form 706

United States Estate (and Generation-Skipping Transfer) Tax Return

Federal estate tax return used to compute estate tax liability and to elect portability of the deceased spouse's unused exclusion amount (DSUE).

Who must file: Executors of estates of U.S. citizens or residents whose gross estate plus adjusted taxable gifts exceeds the applicable filing threshold for the year of death, and executors who wish to make a portability election even if no tax is due.

Revision year: 2024

Methods: paper

Category: estate-gift

IRS Form 709

United States Gift (and Generation-Skipping Transfer) Tax Return

Annual gift tax return used to report gifts that exceed the annual exclusion, allocate generation-skipping transfer exemption, and split gifts between spouses.

Who must file: U.S. citizens or residents who gave gifts to any one recipient exceeding the annual exclusion amount for the year, gave future-interest gifts of any amount, or elected gift splitting with a spouse.

Revision year: 2024

Methods: paper

Category: estate-gift

IRS Form 940

Employer's Annual Federal Unemployment (FUTA) Tax Return

Annual return reporting federal unemployment tax under FUTA.

Who must file: Employers who paid wages of $1,500 or more in any quarter of the current or prior year, or had at least one employee for 20 or more weeks in the current or prior year.

Revision year: 2024

Methods: paper, efile

Category: payroll

IRS Form 941

Employer's Quarterly Federal Tax Return

Quarterly report of employee wages, withheld federal income tax, Social Security, and Medicare taxes.

Who must file: Employers who withhold federal income tax, Social Security tax, or Medicare tax from employee wages and pay the employer share of FICA.

Revision year: 2024

Methods: paper, efile

Category: payroll

IRS Form 990

Return of Organization Exempt From Income Tax

Annual information return filed by tax-exempt organizations, nonexempt charitable trusts, and Section 527 political organizations to report finances, governance, and program activities.

Who must file: Most tax-exempt organizations under IRC § 501(a) must file an annual return. Filing tier depends on gross receipts and total assets: Form 990-N postcard for very small organizations, 990-EZ for mid-size, and full Form 990 for larger organizations. Private foundations file Form 990-PF.

Revision year: 2024

Methods: efile

Category: informational-return

IRS Form 1040

U.S. Individual Income Tax Return

The primary annual income tax return for U.S. citizens and resident aliens reporting income, deductions, and tax credits.

Who must file: U.S. citizens, U.S. resident aliens, and certain other individuals required to file based on income, filing status, age, and dependency rules.

Revision year: 2024

Methods: paper, efile

Category: individual-income

IRS Form 1040-ES

Estimated Tax for Individuals

Quarterly estimated-tax voucher package for individuals with income not subject to withholding.

Who must file: Individuals who expect to owe at least $1,000 in tax after withholding and refundable credits, including self-employed taxpayers, investors, and gig workers.

Revision year: 2025

Methods: paper, efile

Category: individual-income

IRS Form 1040-NR

U.S. Nonresident Alien Income Tax Return

Annual income tax return used by nonresident aliens with U.S.-source income or effectively connected income.

Who must file: Nonresident aliens engaged in a U.S. trade or business, or with U.S.-source FDAP income subject to filing, and certain estate and trust filers.

Revision year: 2024

Methods: paper, efile

Category: individual-income

IRS Form 1040-X

Amended U.S. Individual Income Tax Return

Used to amend a previously filed Form 1040, 1040-SR, or 1040-NR.

Who must file: Individuals who need to correct a previously filed return, including changes in filing status, dependents, income, deductions, or credits.

Revision year: 2024

Methods: paper, efile

Category: amended

IRS Form 1042-S

Foreign Person's U.S. Source Income Subject to Withholding

Information return used to report U.S.-source income paid to foreign persons and the withholding, exemption, or treaty result attached to that payment.

Who must file: Withholding agents, intermediaries, and certain other payers that must report U.S.-source income paid to foreign persons and the amounts withheld or exempted.

Revision year: 2026

Methods: paper, efile

Category: withholding-reporting

IRS Form 1065

U.S. Return of Partnership Income

Annual information return for partnerships and most LLCs taxed as partnerships, with K-1 distribution to partners.

Who must file: Partnerships, multi-member LLCs taxed as partnerships, and certain joint ventures with gross income or expenses to report.

Revision year: 2024

Methods: paper, efile

Category: partnership

IRS Form 1099-B

Proceeds From Broker and Barter Exchange Transactions

Information return used by brokers and barter exchanges to report gross proceeds, cost basis, and gain/loss on sales of securities, regulated futures contracts, and certain digital assets.

Who must file: Brokers, barter exchanges, and (under regulations issued for tax years beginning in 2025 and later) certain digital asset brokers that effected the sale of securities or property for a customer.

Revision year: 2024

Methods: paper, efile

Category: informational-return

IRS Form 1099-DIV

Dividends and Distributions

Information return used by banks, brokers, and corporations to report dividends and distributions paid to shareholders during the calendar year.

Who must file: Persons that paid dividends (including capital gain dividends and exempt-interest dividends) of $10 or more, withheld federal income tax under backup withholding, or paid $600 or more as part of a liquidation.

Revision year: 2024

Methods: paper, efile

Category: informational-return

IRS Form 1099-G

Certain Government Payments

Information return used by federal, state, and local governments to report unemployment compensation, state income tax refunds, agricultural payments, and other government payments.

Who must file: Federal, state, or local government units that made unemployment compensation payments, refunds of state or local income tax, taxable grants, or certain agricultural payments.

Revision year: 2024

Methods: paper, efile

Category: informational-return

IRS Form 1099-INT

Interest Income

Information return used to report interest income paid by banks, brokers, and other payers, along with related withholding and original issue discount items.

Who must file: Payers that, in the course of a trade or business, paid at least $10 of interest (including tax-exempt interest) or $600 of interest in some specific circumstances, or withheld federal income tax under backup withholding regardless of the amount.

Revision year: 2024

Methods: paper, efile

Category: informational-return

IRS Form 1099-K

Payment Card and Third Party Network Transactions

Information return for payments processed through payment cards or third-party settlement organizations.

Who must file: Payment-card processors and third-party settlement organizations that processed reportable transactions for participating payees.

Revision year: 2024

Methods: paper, efile

Category: informational-return

IRS Form 1099-MISC

Miscellaneous Income

Information return for miscellaneous income payments such as rents, royalties, and other non-NEC categories.

Who must file: Businesses that paid $600 or more for rents, royalties, prizes, medical and health-care payments, attorney payments not reportable on 1099-NEC, and similar categories.

Revision year: 2024

Methods: paper, efile

Category: informational-return

IRS Form 1099-NEC

Nonemployee Compensation

Information return for payments of $600 or more to nonemployees for services rendered.

Who must file: Businesses that paid $600 or more during the year to independent contractors, attorneys, or other service providers who are not employees.

Revision year: 2024

Methods: paper, efile

Category: informational-return

IRS Form 1099-R

Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

Information return used by plan administrators and payers to report retirement plan distributions, IRA distributions, rollovers, and certain annuity payments.

Who must file: Payers that made designated distributions or are treated as having made a distribution of $10 or more from retirement plans, IRAs, annuities, profit-sharing plans, or insurance contracts.

Revision year: 2024

Methods: paper, efile

Category: informational-return

IRS Form 1116

Foreign Tax Credit (Individual, Estate, or Trust)

Computes the foreign tax credit for individuals, estates, and trusts.

Who must file: Individuals, estates, and trusts who paid or accrued foreign income tax and elect to take the foreign tax credit rather than the deduction.

Revision year: 2024

Methods: paper, efile

Category: credit

IRS Form 1118

Foreign Tax Credit - Corporations

Computes the foreign tax credit for corporations.

Who must file: U.S. corporations claiming the foreign tax credit under Sections 901, 902, 904, and related provisions.

Revision year: 2024

Methods: paper, efile

Category: credit

IRS Form 1120

U.S. Corporation Income Tax Return

Annual income tax return for C corporations.

Who must file: Domestic corporations subject to U.S. federal income tax at the entity level, including most C corporations.

Revision year: 2024

Methods: paper, efile

Category: corporate-income

IRS Form 1120-F

U.S. Income Tax Return of a Foreign Corporation

Annual return for foreign corporations with U.S. trade or business or other U.S. filing obligations.

Who must file: Foreign corporations engaged in a U.S. trade or business and certain foreign corporations claiming treaty-based exemption.

Revision year: 2024

Methods: paper, efile

Category: corporate-income

IRS Form 1120-S

U.S. Income Tax Return for an S Corporation

Annual return for S corporations with pass-through treatment to shareholders.

Who must file: Small business corporations with a valid S election under Section 1362 in effect for the tax year.

Revision year: 2024

Methods: paper, efile

Category: corporate-income

IRS Form 2553

Election by a Small Business Corporation

Used by an eligible domestic corporation or LLC to elect to be treated as an S corporation for federal income tax purposes.

Who must file: Eligible small business corporations (or LLCs taxed as corporations) that wish to be taxed as an S corporation. All shareholders must consent in writing.

Revision year: 2024

Methods: paper, fax

Category: election

IRS Form 2555

Foreign Earned Income

Claims the foreign earned income exclusion and housing exclusion or deduction.

Who must file: U.S. citizens or resident aliens with a tax home in a foreign country who meet the bona-fide residence test or physical presence test.

Revision year: 2024

Methods: paper, efile

Category: exclusion

IRS Form 3520

Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts

Reports certain transactions with foreign trusts and large gifts or inheritances from foreign persons.

Who must file: U.S. persons who created or transferred property to a foreign trust, received distributions from a foreign trust, or received large gifts or bequests from foreign persons.

Revision year: 2024

Methods: paper

Category: international-disclosure

IRS Form 4868

Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

Provides individuals an automatic 6-month extension to file (not pay) a Form 1040 series return.

Who must file: Individuals who need additional time to file Form 1040, 1040-SR, or 1040-NR.

Revision year: 2024

Methods: paper, efile

Category: extension

IRS Form 5471

Information Return of U.S. Persons With Respect To Certain Foreign Corporations

Annual information return for U.S. persons who are officers, directors, or shareholders of certain foreign corporations.

Who must file: U.S. persons meeting one of five categories of filer (Categories 1-5) with respect to a foreign corporation, including CFC shareholders.

Revision year: 2024

Methods: paper, efile

Category: international-disclosure

IRS Form 5472

Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business

Used to report certain reportable transactions between a reporting corporation or foreign-owned U.S. disregarded entity and related parties.

Who must file: Reporting corporations and certain foreign-owned U.S. disregarded entities that had reportable transactions with related parties during the tax year.

Revision year: 2024

Methods: paper, efile

Category: informational-return

IRS Form 7004

Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns

Requests an automatic extension of time to file many business income tax, information, and other federal returns.

Who must file: Businesses that need an automatic filing extension for a return listed in the Form 7004 instructions and file the request by the original due date.

Revision year: 2025

Methods: paper, efile

Category: extension

IRS Form 8606

Nondeductible IRAs

Tracks basis in traditional IRAs from nondeductible contributions, Roth conversions, and certain distributions.

Who must file: Taxpayers who made nondeductible traditional IRA contributions, received distributions with basis, or did Roth conversions.

Revision year: 2024

Methods: paper, efile

Category: informational-return

IRS Form 8802

Application for United States Residency Certification

Application used to request IRS certification of U.S. tax residency, usually through Form 6166, for treaty and foreign tax administration purposes.

Who must file: Taxpayers that need IRS certification of U.S. residency for treaty relief, foreign withholding reduction, or another foreign tax-administration request.

Revision year: 2018

Methods: paper

Category: residency-certification

IRS Form 8832

Entity Classification Election

Election form used by an eligible entity to choose how it will be classified for U.S. federal tax purposes.

Who must file: Eligible entities that want to elect a federal tax classification different from the default classification that would otherwise apply.

Revision year: 2013

Methods: paper

Category: entity-classification

IRS Form 8833

Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)

Disclosure form used when a taxpayer takes a treaty-based return position that overrules or modifies U.S. internal revenue law, including certain dual-resident positions.

Who must file: Taxpayers that must disclose a treaty-based return position under Internal Revenue Code section 6114, including dual-resident taxpayers making the disclosure described in Regulations section 301.7701(b)-7.

Revision year: 2022

Methods: paper, efile

Category: treaty-disclosure

IRS Form 8865

Return of U.S. Persons With Respect to Certain Foreign Partnerships

Information return for U.S. persons with interests in or contributions to certain foreign partnerships.

Who must file: U.S. persons meeting one of four categories of filer with respect to a foreign partnership.

Revision year: 2024

Methods: paper, efile

Category: international-disclosure

IRS Form 8938

Statement of Specified Foreign Financial Assets

Reports specified foreign financial assets above filing thresholds.

Who must file: Specified individuals and specified domestic entities holding foreign financial assets above the applicable threshold.

Revision year: 2024

Methods: paper, efile

Category: international-disclosure

Delaware Division of Corporations Form Annual LLC Tax

Delaware annual LLC tax payment workflow

Official Delaware annual tax payment workflow for LLCs formed in Delaware.

Who must file: Delaware LLCs formed in Delaware that owe the state's annual LLC tax.

Revision year: 2026

Methods: efile

Category: state-annual-tax

Wyoming Secretary of State Form Annual Report

Wyoming annual report filing workflow

Official Wyoming annual report workflow for active business entities, including online filing and mail-in options.

Who must file: Active Wyoming business entities that must file an annual report to remain in good standing.

Revision year: 2026

Methods: paper, efile

Category: state-annual-report

Florida Department of State, Division of Corporations Form Annual Report

Florida annual report filing workflow

Official Florida annual report workflow for LLCs, corporations, LPs, and LLLPs that need to maintain active status.

Who must file: Florida LLCs, profit corporations, LPs, and LLLPs that must file an annual report each year to maintain active status on state records.

Revision year: 2026

Methods: paper, efile

Category: state-annual-report

Florida Department of Revenue Form F-1120

Florida Corporate Income/Franchise Tax Return

Florida return used by corporations and entities taxed as corporations for Florida corporate income or franchise tax reporting.

Who must file: Corporations and other entities taxed as corporations that have a Florida corporate income or franchise tax filing obligation.

Revision year: 2026

Methods: paper, efile

Category: state-return

California Franchise Tax Board Form FTB 568

Limited Liability Company Return of Income

California return used by many LLCs to report income, fee calculations, and other state filing information.

Who must file: LLCs with California filing obligations that are required to file the California LLC return.

Revision year: 2025

Methods: paper, efile

Category: state-return

California Franchise Tax Board Form FTB 3522

LLC Tax Voucher

Voucher used to pay the California annual LLC tax.

Who must file: LLCs doing business in California or organized or registered there that owe the annual LLC tax.

Revision year: 2026

Methods: paper, efile

Category: state-annual-tax

California Franchise Tax Board Form FTB 3536

Estimated Fee for LLCs

Payment form for the California LLC fee that can apply in addition to the annual tax.

Who must file: California LLCs that expect to owe the LLC fee based on California-source total income.

Revision year: 2026

Methods: paper, efile

Category: state-estimated-fee

IRS Form Schedule C (Form 1040)

Profit or Loss From Business (Sole Proprietorship)

Schedule attached to Form 1040 used by sole proprietors and single-member LLCs (treated as disregarded entities) to report income, expenses, and net profit or loss from a trade or business.

Who must file: Sole proprietors and owners of single-member LLCs that are disregarded for federal tax purposes, statutory employees in some cases, and certain qualified joint ventures.

Revision year: 2024

Methods: paper, efile

Category: individual-income

IRS Form Schedule D (Form 1040)

Capital Gains and Losses

Schedule used to report sales and other dispositions of capital assets, summarize short- and long-term gain/loss totals from Form 8949, and apply capital loss carryovers.

Who must file: Individuals who sold or exchanged capital assets, received capital gain distributions, had a Section 1256 contract gain/loss, or had a capital loss carryover.

Revision year: 2024

Methods: paper, efile

Category: individual-income

IRS Form Schedule E (Form 1040)

Supplemental Income and Loss

Schedule used to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in REMICs.

Who must file: Individuals who received rental real estate or royalty income, are partners or S corporation shareholders receiving K-1s, or are beneficiaries of estates and trusts.

Revision year: 2024

Methods: paper, efile

Category: individual-income

IRS Form Schedule K-1 (Form 1065)

Partner's Share of Income, Deductions, Credits, etc.

Information statement issued by partnerships to each partner reporting that partner's distributive share of income, deductions, credits, and other items.

Who must file: Partnerships that file Form 1065 must issue Schedule K-1 to each partner. Similar K-1s exist for S corporations (Form 1120-S) and estates/trusts (Form 1041).

Revision year: 2024

Methods: paper, efile

Category: partnership

IRS Form Schedule SE (Form 1040)

Self-Employment Tax

Schedule used to compute Social Security and Medicare tax on net earnings from self-employment.

Who must file: Individuals with net earnings from self-employment of $400 or more, and church employees with church employee income of $108.28 or more.

Revision year: 2024

Methods: paper, efile

Category: individual-income

IRS Form SS-4

Application for Employer Identification Number (EIN)

Used to apply for an employer identification number for a business, trust, estate, or other entity.

Who must file: Entities and persons that need an EIN for federal tax filing and reporting purposes, including many newly formed businesses and certain foreign-owned entities.

Revision year: 2025

Methods: paper, fax, efile

Category: registration

IRS Form W-2

Wage and Tax Statement

Annual statement of employee wages and withheld income, Social Security, and Medicare taxes.

Who must file: Every employer that paid wages or salary to one or more employees during the calendar year.

Revision year: 2024

Methods: paper, efile

Category: payroll

IRS Form W-4

Employee's Withholding Certificate

Used by employees to inform employers of withholding amounts.

Who must file: Every employee at the start of employment and any time the employee wishes to change their withholding.

Revision year: 2024

Methods: paper

Category: withholding

IRS Form W-8BEN

Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)

Withholding certificate used by foreign individuals to document beneficial-owner status and claim treaty rates or exemptions where available.

Who must file: Foreign individuals that must give the form to a withholding agent or payer to document foreign status, beneficial ownership, or treaty eligibility for an amount subject to withholding.

Revision year: 2021

Methods: paper

Category: withholding-certificate

IRS Form W-8BEN-E

Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)

Withholding certificate used by foreign entities to document chapter 3 and chapter 4 status and claim treaty relief where the facts support it.

Who must file: Foreign entities that must document their chapter 3, chapter 4, or other Code-status position to a withholding agent or payer, including entities claiming treaty benefits.

Revision year: 2021

Methods: paper

Category: withholding-certificate

IRS Form W-9

Request for Taxpayer Identification Number and Certification

Used by payors to request a payee's Taxpayer Identification Number for information reporting.

Who must file: U.S. persons (citizens, resident aliens, U.S. entities) who provide services or receive payments subject to information reporting.

Revision year: 2024

Methods: paper

Category: withholding

Primary sources

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.