Forms in Premium Level for Tax Preparer (1040)

IRS Form

Common Use

Form 1040   U.S. Individual Income Tax Return

Main signature form required for all returns

Form 1040-ES   Estimated Tax

To figure quarterly estimated tax payments required to avoid penalties

Form 1040-V   Payment Voucher

Automatically printed with Form 1040 for a balance due return

Form 1040X   Amended U.S. Individual Income Tax Return

To alter a previously-filed return for the tax year

Schedule A   Itemized Deductions

For deductions when they exceed the Standard Deduction

Schedule B   Interest and Ordinary Dividends

For interest and dividends, usually reported to you on Forms 1099-INT and 1099-DIV

Schedule C   Profit or Loss From Business (Sole Proprietorship)

For earned income from a non-farm business you own

Schedule C-EZ   Net Profit From Business

Replaces Schedule C for eligible sole proprietors

Schedule D   Capital Gains and Losses

To report sale of exchange of capital assets (such as stocks, bonds, and personal property)

Schedule E   Supplemental Income and Loss

For income from rentals, royalties, and partnerships or other entities who give you a Schedule K-1

Schedule EIC   Earned Income Credit

Credit for low-income working taxpayers

Schedule F   Profit or Loss from Farming

For earned income from a farm business you own

Schedule H   Household Employment Taxes

To figure social security, Medicare, and unemployment taxes on your household employees

Schedule J   Farm Income Averaging

3-year income averaging for farmers with widely varying income over the past three years

Schedule R   Credit for the Elderly or the Disabled

For low-income taxpayers age 65 and over, and certain disableds

Schedule SE   Self-Employment Tax

Social security and Medicare tax for the self-employed

Schedule 8812   Additional Child Tax Credit

Credit for taxpayers whose child tax credit was limited by a low tax after certain credits

Form 1116   Foreign Tax Credit

Most taxpayers who paid more than $300 of foreign taxes ($600 if filing jointly)

Form 1310   Claim for Refund Due a Deceased Taxpayer

A person claiming a refund on behalf of a deceased taxpayer (if not exempted)

Form 2106   Employee Business Expenses

Deduction for unreimbursed expenses of employees

Form 2106-EZ   Unreimbursed Employee Business Expenses

Replaces Form 2106 for eligible employees

Form 2120   Multiple Support Declaration

Anyone who did not pay more than half of support for all claimed dependents

Form 2210   Underpayment of Estimated Tax by Individuals

For figuring penalty for underwithholding or underpayment of quarterly tax

Form 2210-F   Underpayment of Estimated Tax by Farmers and Fishermen

Replaces Form 2210 for eligible farmers or fishermen

Form 2350   Application for Extension for certain taxpayers living abroad

Taxpayers who need extra time before filing their return in order to meet residence tests for the foreign earned income exclusion

Form 2441   Child and Dependent Care Expenses

Tax credit for working taxpayers who pay for child care

Form 2555   Foreign Earned Income

Anyone with income in a foreign country

Form 2555-EZ   Foreign Earned Income Exclusion

Certain individuals with income in a foreign country who do not claim the foreign housing exclusion or deduction

Form 2848   Power of Attorney and Declaration of Representative

Taxpayers who want to authorize someone else to represent them before the IRS

Form 3468   Investment Credit

Rehabilitation, energy, and reforestation credits

Form 3800   General Business Credit

Collects and limits various business credits

Form 3903   Moving Expenses

Tax credit for moving your home because of a new job

Form 4136   Fuel Tax Credit

Farmers with gas-powered farm equipment (full refund of fuel tax paid)

Form 4137   Social Security and Medicare Tax on Unreported Tip Income

Anyone with tip income not reported to the employer or tip income allocated by the employer on a W-2

Form 4255   Recapture of Investment Credit

Any business that sells equipment within 5 years of the credit claim

Form 4562   Depreciation and Amortization

To figure deductions for depreciation and amortization of business and investment property

Form 4684   Casualties and Thefts

To figure deductions for losses due to casualty or theft

Form 4797   Sales of Business Property

To report income or loss from sale or exchange of business and certain investment property

Form 4835   Farm Rental Income

To report income or loss from farm property rental based on production

Form 4868   Application for Automatic Extension

To extend filing date to 6 months after regular due date (formerly 4 months, with Form 2688 required for an additional 2 months, but now 6 months automatically)

Form 4952   Investment Interest Expense

Investors who buy stock on margin or have other loans to keep investments

Form 4970   Tax on Accum. Distrib. of Trusts

Beneficiaries of trusts that don't distribute all their income each year

Form 4972   Tax on Lump Sum Distributions

Those who withdraw entire balance from pension and profit-sharing plans

Form 5329   Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts

To figure penalties on early or disqualified distributions, excess contributions, or excess accumulations for certain qualified plans

Form 5405   First-Time Homebuyer Credit and Repayment of the Credit

To claim credit for purchasing a new home (not just for first-time homebuyers, in spite of the IRS title) or to figure recapture due from a prior credit claim.

Form 5695   Residential Energy Credits

Those who make energy efficiency improvements to their main home and those who install alternative energy sources in their home.

Form 5884   Work Opportunity Credit

Employers who paid 1^st-year wages to targeted groups such as veterans

Form 6198   At Risk Limitations

Anyone with losses from amounts not at risk, especially from partnerships

Form 6251   Alternative Minimum Tax

To figure the additional tax due to AMT regulations

Form 6252   Installment Sale Income

To figure current-year taxable income from installment payments received

Form 6478   Alcohol Fuel Credit

Anyone who uses alcohol as fuel (credit for use of ethanol or methanol)

Form 6765   Credit for Increasing Research

Businesses with technological research for new products

Form 6781   Gains and Losses From Section 1256 Contracts and Straddles

Investors in futures contracts or non-equity options, plus option and commodity dealers with equity options or security contracts

Form 8283   Noncash Charitable Contributions

To satisfy reporting requirements when contributions other than cash or check total more than $500

Form 8332   Release of Claim to Exemption for Child

Anyone who claims an exemption for a child for whom they are not the custodial parent

Form 8379   Injured Spouse Claim and Allocation

Relief for spouse whose refund is reduced by spouse's federal liabilities

Form 8396   Mortgage Interest Credit

Anyone with a qualified Mortgage Credit Certificate from state/local agency

Form 8453   U.S. Individual Income Tax Declaration for an IRS e-file Return

Required for all e-file returns, our expanded Form 8453 also determines preliminary eligibility for e-file. It also collects bank information for direct deposit, direct withdrawal, and refund anticipation loans

Form 8582   Passive Activity Loss Limitations

To figure limitations on current-year loss deductions for passive activities

Form 8586   Low Income Housing Credit

Anyone with new residential rental buildings in low-income housing projects

Form 8594   Asset Acquisition Statement

To report transfers of assets without including goodwill in basis

Form 8606   Nondeductible IRAs

To figure taxable part of IRA distributions, contributions, conversions, and recharacterizations

Form 8611   Recapture of Low Income Housing Credit

Recapture of previously claimed credit if basis decreased or disposed of property without the proper bong or collateral

Form 8615   Tax for Children Under Age 14

Tax computation for taxpayers under age 14 with more than $1,500 of investment income

Form 8801   Credit for Prior Year Min. Tax

Anyone with prior AMT or disallowed fuel or electric vehicle credit

Form 8812   See Schedule 8812

Renamed as a schedule starting tax year 2012

Form 8814   Parents' Election to Report Child's Interest and Dividends

For parents who choose to include a chid's income on their own return rather than filing a return for the child

Form 8815   Exclusion of Interest from Series EE Bonds

Anyone who cashes in Series EE or I bonds issued after 1989 (may be totally nontaxable)

Form 8822   Change of Address

Anyone who changed their mailing address after their last Form 1040 was filed

Form 8824   Like-Kind Exchanges

Anyone who wants to defer tax on sale based on like-kind exchange rules

Form 8828   Recapture of Federal Mortgage Subsidy

Taxpayers who sold their home within 9 years of receiving a federally subsidized loan

Form 8829   Expenses for Business Use of Your Home

To figure the deductible amount of home expenses for Schedule C

Form 8834   Qualified Electric Vehicle Credit

Partners or shareholders who received credit from pass-through entities for cars powered by rechargeable batteries or fuel cells that the entities placed in service before 2007 but within their 2007 fiscal year. (The credit has expired, so individuals can no longer take the credit on cars they placed in service during the tax year.)

Form 8839   Qualified Adoption Expense

Those who adopt (up to $10,000 per child for adoption fees, attorneys, etc)

Form 8846   Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips

Employers of those who receive tips for food or beverage service

Form 8853   Archer MSAs and Long-Term Care Insurance Contracts

Anyone with any activity in Medical Savings Accounts or long-term contracts for care insurance

Form 8859   D. C. 1^st-Time Homebuyer Credit

Anyone who purchased a main home for the first time in D.C.

Form 8862   Information to Claim Earned Income Credit After Disallowance

Anyone who wants to claim EIC but was disallowed it in the past for reasons other than math or clerical errors

Form 8863   Education Credits

To claim credit for higher education expenses for you, spouse, or dependents

Form 8879   IRS e-file Signature Authorization

Required for a paperless e-file return to avoid having to mail a paper Form 8453 to the IRS

Form 8880   Credit for Qualified Retirement Savings Contributions

To claim credit for contributions to certain tax-favored accounts (such as IRAs) for low-income taxpayers

Form 8885   Health Coverage Tax Credit

Trade Adjustment Assistance recipients who pay their own health insurance

Form 8889   Health Savings Accounts

To figure the deduction for contributions, the taxable part of distributions, and the 10% penalty on certain distributions

Form 8910   Alternative Motor Vehicle Credit

Those who purchase vehicles propelled by certain alternative sources, including hybrids.

Form 8917   Tuition and Fees Deduction

Those who pay tuition and other fees for the college education of you, spouse, or a dependent, but do not claim an education credit for that same student. This form is now required for any deduction claimed at line 34 of Form 1040.

Form 8936   Qualified Plug-in Electric Drive Motor Vehicle Credit

To claim credit for purchasing certain electric vehicles.

Form 8941   Credit for Small Employer Health Insurance Premiums

For small employers to claim credit for providing health insurance.

Form 8948   Preparer Explanation for Not Filing Electronically

For returns prepared by a paid preparer, to explain why the return is not filed electronically even though the preparer is generally required to e-file returns.

Form 8949   Sales and Other Dispositions of Capital Assets

To provide details on transactions for Schedule D that were formerly reported on Schedule D itself.

Form 8959   Additional Medicare Tax

To compute the additional Medicare tax that applies to high-income taxpayers and to report the amount already withheld for that tax.

Form 8960   Net Investment Income Tax

To compute the additional income tax on investment income that applies to high-income taxpayers.