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IRS Form 8971 – Information Regarding Beneficiaries Acquiring Property From a Decedent – Estate administration often involves more than just settling debts and distributing assets—it’s about ensuring tax compliance to avoid costly surprises down the line. For executors handling estates that file Form 706, IRS Form 8971—Information Regarding Beneficiaries Acquiring Property From a Decedent—plays a pivotal role in promoting basis consistency between the estate and heirs. This form reports the final estate tax values of inherited property, helping beneficiaries accurately calculate their cost basis for future sales or depreciation. With the 2025 federal estate tax exemption at $13.99 million, more estates may trigger filing if portability or GST elections are involved. This SEO-optimized guide, updated with the latest August 2025 revisions, walks you through Form 8971 requirements, filing steps, and pitfalls, based on official IRS resources.

 

What Is IRS Form 8971?

IRS Form 8971 is a reporting tool required for executors of certain decedents’ estates to notify the IRS and beneficiaries about the fair market value (FMV) of property interests acquired from the estate. Introduced under the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015, it enforces IRC Section 1014(f) basis consistency rules, preventing discrepancies between estate tax valuations and beneficiary income tax reporting. The form includes Schedules A, which detail property specifics and are furnished solely to beneficiaries.

Key components:

• Basis Consistency: Ensures heirs use the estate’s reported FMV as their starting basis, reducing IRS audits on capital gains.
• Property Reporting: Covers distributed or undistributed assets like real estate, stocks, and business interests.
• Supplemental Filings: Required for value changes from audits or amendments.

The August 2025 revision (OMB No. 1545-2264) adds clarity on supplemental reporting and aligns with final regulations (T.D. 9991) from September 2024. Download the form, Schedule A, and instructions from IRS.gov/Form8971.

Who Needs to File IRS Form 8971 in 2025?

Not every estate files Form 8971—it’s tied to Form 706 or 706-NA requirements. Executors must file if the estate exceeds the $13.99 million threshold or elects portability/GST, even for protective filings.

Filing Trigger	Details for 2025
Form 706/706-NA Filed	Required for U.S. citizens/residents (706) or nonresidents with U.S. assets >$60,000 (706-NA).
Portability Election	Yes, even if no tax due—to transfer DSUE to surviving spouse.
GST Allocation	Mandatory for skips to grandchildren or trusts.
Protective Filing	To avoid state penalties or satisfy laws, if gross estate qualifies.
Excepted Property Only	Still file Form 8971, but no Schedules A if all assets are cash or income in respect of decedent (IRD).

Multiple executors? All sign; attach a list of names, addresses, TINs. Non-filers (e.g., small estates) skip it entirely.

Filing Deadlines and Where to Send Form 8971

Timeliness is crucial—late filings trigger steep penalties. The due date is the earlier of: 30 days after Form 706’s required filing date (including extensions) or 30 days after actual filing.

• Supplemental Deadlines: 30 days after value changes (e.g., audit final value) or January 31 following beneficiary acquisition for undistributed property.
• Furnishing to Beneficiaries: Same deadline as filing; email, mail, or hand-deliver Schedule A only (not full Form 8971).
• Where to File: Mail Form 8971 + all Schedule A copies to: Internal Revenue Service, Stop 824G, 7940 Kentucky Drive, Florence, KY 41042. (Updated August 2025—do not use prior addresses.) No e-filing; retain proof of delivery.

For 2025 deaths, if Form 706 is due September 30 (with extension), file by October 30.

Step-by-Step Guide to Completing IRS Form 8971

Gather Form 706 schedules, appraisals, and beneficiary details first. The form is straightforward but precise.

1. Header Info (Lines 1-5): Decedent’s name, SSN, death date; executor’s name, address, phone, TIN.
2. Multiple Executors (Line 8): Check box and attach list.
3. Beneficiaries (Line 6): List each required recipient (name, address, TIN)—all who acquire non-excepted property.
4. Property Totals (Lines 7-9): Sum estate tax values from Schedules A; Line 9 totals all reported property.
5. Signature: Executor signs under perjury; date and title (e.g., “Executor”).
6. Prepare Schedules A: One per beneficiary, detailing property (description, FMV, date acquired). Attach copies to Form 8971 for IRS; furnish originals to heirs.
7. Supplements: Check “Supplemental Filing” box; explain changes.

Use the August 2025 instructions for line-by-line help; inconsequential errors (e.g., typos not hindering processing) avoid penalties.

What Property Must Be Reported on Schedule A?

Report only non-excepted property acquired by beneficiaries. Excepted: Cash (U.S. dollars), IRD (e.g., unpaid wages), certain foreign trusts.

Column	Description
(a)	Property description (e.g., “100 shares XYZ stock”).
(b)	Date acquired by beneficiary.
(c)	Date estate tax value determined (usually death/alternate date).
(d)	Estate tax FMV (from Form 706).
(e)	Check if value increased estate tax liability (triggers strict basis rules).
(f)	Fair market value at acquisition (if different).
(g)	Any other IRS-required info (e.g., unit value).
(h)	Total per beneficiary.

Optional Schedules A for excepted property or pre-acquisition reports. For trusts, report to trustees as beneficiaries.

IRS Form 8971 Download and Printable

Download and Print: IRS Form 8971

Recent Updates to Form 8971 for 2025

The August 2025 revision incorporates T.D. 9991 final regs, enhancing duty-to-supplement guidance and clarifying revocable trust reporting. Key changes:

• Address Update: New Florence, KY mailing (effective August 7, 2025).
• Supplemental Clarity: 30-day window for audit changes; AICPA-recommended examples for after-discovered assets.
• Penalty Inflation Adjustments: Maximums rise annually (e.g., $3,193,000 for large estates).

These align with AICPA feedback for better compliance.

Common Mistakes When Filing Form 8971 and How to Avoid Them

Executors often stumble on details—here’s how to sidestep:

• Missing Beneficiaries: Forgetting trusts or contingent heirs—review Form 706 Schedules fully.
• Incorrect FMV: Using cost basis instead of estate tax value—cross-reference appraisals.
• Late Supplements: Delaying for undistributed assets—calendar January 31 deadlines.
• Furnishing Full Form: Sharing Form 8971 with heirs (privacy violation)—send only Schedule A.
• No Proof of Delivery: Email without receipts—use certified mail or tracked email.

Engage a CPA early; the AICPA notes unclear supplement duties as a top issue.

Penalties for Late or Incorrect Form 8971 Filings

Non-compliance stings under IRC Sections 6721/6722:

• Failure to File/Furnish: $310 per Form 8971 or Schedule A (inflation-adjusted; up to $3,193,000/year max, $1,064,000 reduced).
• Late After 30 Days: $2,600 per form.
• Inaccurate Info: Same as above; applies to supplements.
• Reasonable Cause Waiver: Illness or unavoidable delay may excuse—document everything.

Only one penalty per Form 8971; inconsequential omissions (e.g., minor typos) are safe. Penalties apply even for no-tax-due estates.

Frequently Asked Questions About IRS Form 8971

Do I file Form 8971 if no Form 706 is required?

No—only estates filing 706/706-NA trigger it, including protective or election-only returns.

Can I email Schedule A to beneficiaries?

Yes—retained electronic proof suffices; no consent needed.

What if values change after filing?

Supplement within 30 days of the change or by January 31 post-acquisition.

Is e-filing available for Form 8971?

No—paper mail only to the Florence, KY address.

Does Form 8971 affect estate tax payment?

No—it’s informational for basis tracking, not tax computation.

For more, check IRS.gov/Form8971.

Final Thoughts: Simplify Estate Compliance with Form 8971 in 2025

IRS Form 8971 bridges estate tax reporting and beneficiary basis rules, safeguarding against audits and penalties in an era of rising exemptions. With 2025 updates emphasizing supplements and clear deadlines, executors can file confidently by leveraging professional appraisals and timely communications. Download the August 2025 version today from IRS.gov to stay ahead.

Proper execution honors the decedent’s wishes while minimizing tax risks—consult an estate tax advisor for your unique scenario.

This article is informational only and not tax advice. Always consult IRS resources or a qualified professional.

 

IRS Form 706 – United States Estate (and Generation-Skipping Transfer) Tax Return – As estate planning evolves with inflation adjustments and legislative changes, IRS Form 706 remains a cornerstone for executors managing federal estate taxes. This form, the United States Estate (and Generation-Skipping Transfer) Tax Return, calculates taxes on asset transfers at death while addressing generation-skipping transfers (GSTs). For decedents dying in 2026, the basic exclusion amount rises to $15 million per individual—up from $13.99 million in 2025—thanks to the One Big Beautiful Bill Act’s permanent increase, indexed for inflation. This shields more estates from the 40% top rate, but filing is still required for large estates or elections like portability. This SEO-optimized guide, based on the latest IRS revisions (September 2025 instructions), demystifies Form 706 to help you comply efficiently and minimize liabilities.

 

What Is IRS Form 706?

IRS Form 706 is the executor’s tool for reporting the gross estate’s fair market value (FMV), applying deductions, and computing federal estate taxes under Chapter 11 of the Internal Revenue Code. It also handles GST taxes on direct skips to beneficiaries two or more generations below the decedent (e.g., grandchildren) under Chapter 13. Key elements include:

• Estate Tax Assessment: On all includible property transferred at death.
• GST Integration: Taxes skips to prevent double exemptions across generations.
• Portability Option: Transfers unused exclusion to a surviving spouse, potentially doubling to $30 million for couples in 2026.

The form (Rev. August 2025) and instructions (Rev. September 2025) incorporate efficiency updates like streamlined schedules and electronic payment fields. Access the latest at IRS.gov for decedents dying after December 31, 2025.

Who Needs to File IRS Form 706 in 2026?

Only estates surpassing thresholds or making elections file Form 706. With the $15 million exemption, fewer than 0.1% of estates will owe tax, but strategic filings preserve options.

Filing Requirement	Details for 2026
Gross Estate Threshold	File if gross estate + adjusted taxable gifts + specific gift tax exemption > $15,000,000.
Portability Election	Required regardless of size to transfer deceased spousal unused exclusion (DSUE) to surviving spouse.
GST Direct Skips	Mandatory for taxable skips to skip persons.
Special Elections	Needed for alternate valuation (§2032), special-use valuation (§2032A), or conservation easements (§2031(c)).

U.S. citizens and residents use Form 706; nonresidents file Form 706-NA if U.S.-situs assets exceed $60,000. State taxes may apply independently.

IRS Form 706 Download and Printable

Download and Print: IRS Form 706

Filing Deadlines and Extensions for Form 706

Deadlines are strict to avoid penalties—plan ahead. The return is due 9 months after the decedent’s death. For a January 1, 2026, death, file by October 1, 2026.

• Automatic 6-Month Extension: Submit Form 4768 before the original due date; extends filing but not payment—estimate and pay taxes timely via EFTPS to halt interest.
• Late Portability Relief: For missed DSUE elections, file within 5 years of death per Rev. Proc. 2022-32 or request 9100 relief.
• Where to File: Mail to Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0002, or use private delivery (333 W. Pershing Road, Kansas City, MO 64108).

The Estate Tax Closing Letter (ETCL) fee dropped to $56 (from $67) for requests after May 21, 2025—request via Pay.gov after 9 months.

Step-by-Step Guide to Completing IRS Form 706

Form 706 demands precision across Parts I-VI and Schedules A-W. Gather essentials: death certificate, will, appraisals, Form 709 (gifts), and Form 712 (insurance).

1. Part I & II: Enter executor/decedent details; sum gross estate on line 1.
2. Schedules A-W: Detail assets (e.g., realty on A, stocks on B) and deductions (marital on M, charitable on O).
3. Part III Elections: Check for alternate/special-use valuation.
4. Part IV & V: Compute taxable estate; apply credits (e.g., unified on line 9a: $15M basic exclusion).
5. Part VI Portability: Elect DSUE transfer; compute unused amount.
6. Sign & Attach: Include exhibits; paper filing only—no e-file.

For GST, allocate the $15 million exemption on Schedules R/R-1. Use worksheets for prior gifts and credits.

How to Value Assets on IRS Form 706

FMV rules: the price between willing buyer/seller as of death (or alternate date)—no duress.

• Standard: Death-date FMV for cash, securities (average high/low), realty, and digital assets (e.g., crypto via exchange quotes).
• Alternate (§2032): Elect to value 6 months later if it lowers value and tax; applies estate-wide.
• Special-Use (§2032A): For farms/business realty, use value (e.g., cash rental method: gross rents minus taxes, divided by interest rate); 2026 ceiling $1,460,000 reduction from FMV via Schedule T—requires 5/8-year use and heir agreements.
• Discounts: 10-15% for lack of control/marketability in entities; document via appraisals.

Round to nearest dollar; attach data for audits.

Calculating the Estate Tax on Form 706

Progressive rates cap at 40% over $1 million. Process:

1. Taxable Estate: Gross minus deductions (debts, expenses, marital/charitable).
2. Add Gifts: Post-1976 adjusted taxable gifts.
3. Tentative Tax: Apply Table A to sum.
4. Credits: Unified ($15M equivalent), foreign death (Schedule P), prior transfers (Q).

Portability boosts couples to $30 million. Elect §6166 installments for business-heavy estates (2% interest on first $1,900,000).

Generation-Skipping Transfer (GST) Tax on Form 706

GST taxes skips at 40%, atop estate tax, to curb multi-generation avoidance. Exemption: $15 million in 2026, allocated on Schedule R (direct skips) or R-1 (trusts).

• Inclusion Ratio: Exemption ÷ value; zero = tax-free.
• Types: Direct skips (bequests to grandchildren), taxable distributions, terminations.
• QTIP Election: Treat marital property as QTIP for GST via line 4.

Notify trustees; unused exemption auto-allocates.

Electing Portability on IRS Form 706

Portability transfers unused DSUE to spouses—irrevocable but vital for couples. Steps:

• File complete Form 706 (even no-tax estates).
• Complete Part VI; report estimated values if under threshold.
• DSUE = Basic exclusion minus used amount.

Opt out via checkbox; QDOTs for non-citizens have extras.

Common Mistakes When Filing Form 706 and How to Avoid Them

Pitfalls derail even pros:

• Incomplete Schedules: Omit appraisals—use checklists.
• Valuation Flubs: Cost basis vs. FMV; engage appraisers.
• Portability Misses: Late filings—calendar alerts.
• Gift Overlooks: Ignore adjusted gifts—use worksheets.
• GST Errors: Poor allocation—strategize early.

Audit-proof with CPAs; redesign eases some issues.

Penalties for Late or Incorrect Form 706 Filings

Consequences escalate:

• Late Filing/Payment: 25% under §6651 (waivable for cause).
• Understatement: 20% for negligence (>20% error).
• Fraud: 75%; criminal charges.
• Interest: Daily on balances.

Prepay estimates; extensions help.

Frequently Asked Questions About IRS Form 706

Do I file if under $15 million in 2026?

Only for portability or elections—no tax due otherwise.

E-file possible?

No—paper only.

Estate vs. GST tax?

Estate at death; GST on skips.

Joint property handling?

Proportionate shares on Schedule E.

Late relief?

Form 4768 or Rev. Proc. 2022-32.

More at IRS estate tax resources.

Final Thoughts: Streamline Your 2026 Form 706 Filing

With the $15 million exemption, Form 706 focuses on elections over taxes for most. Yet, accurate valuations, portability, and GST planning secure legacies. Download the 2025 revision (applicable to 2026 deaths) from IRS.gov and consult pros for tailored strategies.

Informational only—not advice. Verify with IRS or advisors.

 

IRS Form 706-QDT – U.S. Estate Tax Return for Qualified Domestic Trusts – Estate planning for international couples often involves unique challenges, particularly when one spouse is a non-U.S. citizen. Enter IRS Form 706-QDT—the U.S. Estate Tax Return for Qualified Domestic Trusts (QDOTs). This specialized form helps defer estate taxes on assets left to a non-citizen surviving spouse, ensuring compliance while preserving wealth. In 2025, with the federal estate tax exemption at $13.99 million, QDOTs remain crucial for high-net-worth families navigating cross-border rules. This SEO-optimized guide covers everything from eligibility to filing tips, drawing on the latest IRS updates for accurate, actionable advice.

 

What Is IRS Form 706-QDT?

Form 706-QDT is an annual tax return used by trustees or designated filers of a QDOT to report and pay estate taxes on taxable distributions from the trust. A QDOT is a special irrevocable trust designed for U.S. citizens or residents married to non-citizen spouses, allowing a marital deduction for estate tax purposes while deferring taxes until distributions are made or the surviving spouse dies. The form calculates taxes on non-income distributions (like principal), the spouse’s death, or trust disqualification.

Key purposes include:

• Deferring Estate Tax: Avoids immediate taxation on the decedent’s estate by holding assets in trust.
• Reporting Taxable Events: Covers distributions exceeding the $250,000 initial corpus limit (or $2 million for certain real property), annuities, and hardship exceptions.
• Integration with Form 706: Recomputes the original estate tax from the decedent’s Form 706 based on cumulative distributions.

The form was redesigned in August 2025 for better efficiency, including electronic payment options and direct deposit fields. Download the latest version (Rev. August 2025) and instructions from IRS.gov.

Who Needs to File IRS Form 706-QDT in 2025?

Filing isn’t automatic—it’s triggered by specific events. QDOTs must meet strict IRS requirements: at least one U.S. citizen or corporation as trustee, trust terms prohibiting non-income distributions without tax payment, and compliance with section 2056A.

Filing Trigger	Details for 2025
Taxable Distributions	Any corpus or annuity payment (except income or hardship) from the QDOT.
Surviving Spouse’s Death	Full inclusion of remaining trust assets in the spouse’s estate.
QDOT Disqualification	Events like failure to pay taxes or improper distributions.
Hardship Distributions	Report even if exempt; claim deduction on Schedule B.
Multiple QDOTs	Executor designates one filer; trustees provide Schedule B data 60 days pre-deadline.

Only the trustee files for a single QDOT; for multiples, a designated filer summarizes via Schedule A. Non-citizen spouses can’t receive direct bequests without a QDOT to qualify for the unlimited marital deduction.

Filing Deadlines and Extensions for Form 706-QDT

Timely filing prevents penalties and interest. Deadlines vary by event:

• Distributions or Hardship: April 15 of the year following the calendar year of the event.
• Spouse’s Death or Disqualification: 9 months after the event.

Request a 6-month automatic extension with Form 4768 (file before the original due date)—this extends filing but not payment. Pay estimated taxes by the original deadline via EFTPS, wire transfer, or check to avoid interest.

• Where to File: Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0002 (or private delivery service: 333 W. Pershing Road, Kansas City, MO 64108).
• Supplemental Returns: Mark as “Supplemental Information” and mail to IRS, 201 W. Rivercenter Blvd, Stop 200-FSC, Covington, KY 41011 for corrections.

For late portability or elections tied to the original Form 706, relief may apply under Rev. Proc. 2022-32.

Step-by-Step Guide to Completing IRS Form 706-QDT

Preparation starts with gathering the QDOT agreement, distribution records, asset appraisals, and the decedent’s original Form 706. The redesigned 2025 form streamlines reporting.

1. Part I: General Information – Enter decedent, spouse, and trust details (EIN, trustee info).
2. Part II: Trustee Election – Trustee files the full return; otherwise, note designated filer.
3. Schedule B (Per QDOT) – Detail distributions (Part II), property at death/disqualification (Part III), and deductions (Parts IV-V for marital/charitable).
4. Schedule A (If Designated Filer) – Summarize totals from multiple Schedule Bs.
5. Part III: Tax Computation – Recompute original estate tax, subtract credits, and calculate due/overpayment.
6. Payments and Attachments – Elect installments (Line 3), attach trust instrument (first filing), death certificate (if applicable), and sign.

Use the IRS instructions for line-by-line details; e-filing isn’t available—paper only.

IRS Form 706-QDT Download and Printable

Download and Print: IRS Form 706-QDT

How to Value Assets on IRS Form 706-QDT

Valuation uses fair market value (FMV) on the distribution date, death, or disqualification— the price a willing buyer/seller would agree on, neither under duress.

• Stocks and Bonds: Average high/low trading prices on valuation date; prorate for nearest dates if no trades.
• Real Estate and Other Property: Provide descriptions enabling IRS appraisal; no forced-sale discounts.
• Alternate Valuation Election (Line 1): Value 6 months post-death (or distribution date) if it reduces both value and tax—irreversible and applies trust-wide.
• Special-Use Valuation (Line 2): For qualified farms/business realty, use actual use value via Schedule T; 2025 maximum reduction is $1,420,000 (up from $1,390,000 in 2024).

Document valuations thoroughly to support audits; hire qualified appraisers for complex assets.

Calculating the Estate Tax on Form 706-QDT

Taxes defer until taxable events, then hit at rates up to 40%. The form recomputes the decedent’s original tax as if distributions occurred at death.

1. Taxable Amount: Sum corpus distributions (Schedule B, Part II) minus hardship exemptions.
2. Recompute Net Estate (Lines 7-11): Add cumulative distributions to original taxable estate/gifts; apply unified credit ($13.99 million exemption equivalent).
3. Tax Due (Line 14): Highest marginal rate if multiple QDOTs or no final Form 706 determination; subtract prior payments/credits.
4. Installment Option: Elect under section 6166 for up to 14 years if interest in closely held business exceeds 35% of estate.

Generation-skipping transfer (GST) tax may apply separately; allocate the $13.99 million exemption strategically.

Schedules and Key Elections on Form 706-QDT

• Schedule A: Aggregates data for multiple QDOTs.
• Schedule B: Core reporting per trust—distributions, property values, deductions.
• Portability Election: Not directly on 706-QDT; handled via original Form 706 for the decedent’s unused exemption.
• Spousal Election (Line 4): Treat distributions as qualified terminable interest property (QTIP) for GST exemption use.
• Hardship Deduction: Column (f) on Schedule B for health/maintenance distributions.

Attach exhibits like Form 706 Schedules M/O for deductions.

Common Mistakes When Filing Form 706-QDT and How to Avoid Them

QDOT filings are niche, so errors abound:

• Missing Attachments: Forgetting the trust instrument or death certificate—check the checklist.
• Valuation Pitfalls: Using outdated or forced-sale values; opt for professional appraisals.
• Hardship Misclaims: Overstating exemptions without documentation.
• Recompute Errors: Failing to use the highest tax bracket for multiples.
• Payment Delays: Not paying by original deadline despite extension.

Review with an estate tax specialist; the redesigned form reduces some redundancies.

Penalties for Late or Incorrect Form 706-QDT Filings

Compliance is enforced strictly:

• Late Filing/Payment: Up to 25% under section 6651 (waivable for reasonable cause).
• Underpayment: 20% for negligence or substantial/gross understatement.
• Preparer Penalties: $1,000+ for unreasonable positions; up to $5,000+ for willful errors.
• Interest: Accrues daily on unpaid balances.

Fraudulent evasion adds criminal risks. File extensions proactively.

Frequently Asked Questions About IRS Form 706-QDT

When is a QDOT required for a non-citizen spouse?

If the estate exceeds the $13.99 million exemption and no direct marital deduction applies without deferral.

Can hardship distributions avoid tax?

Yes, if for health, maintenance, or support—report but deduct on Schedule B.

What’s the difference between Form 706 and 706-QDT?

Form 706 is for the initial estate; 706-QDT handles ongoing QDOT taxes.

Is electronic filing available?

No—mail only, but pay electronically via EFTPS.

How does GST tax interact with QDOTs?

Distributions may trigger GST; elect QTIP treatment for exemption allocation.

Visit IRS.gov for more.

Final Thoughts: Navigate QDOT Taxes with Confidence in 2025

IRS Form 706-QDT safeguards cross-border estates, deferring taxes while honoring marital deductions for non-citizen spouses. With 2025 updates like the $1,420,000 special-use cap and form redesign, staying current is key. Whether managing distributions or planning for the spouse’s passing, professional guidance ensures accuracy and minimizes liabilities.

Download Form 706-QDT today from IRS.gov and consult a tax advisor for personalized strategies. Proper QDOT management isn’t just compliance—it’s legacy protection.

This article provides general information, not tax advice. Always verify with IRS resources or a qualified professional.

 

IRS Form 911 – Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order) – Are you facing IRS delays, financial hardship from a levy, or unfair treatment in your tax dealings? IRS Form 911, the Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), is your lifeline to the independent Taxpayer Advocate Service (TAS)—an IRS organization dedicated to resolving taxpayer issues and protecting your rights. Revised in August 2025, this form streamlines requests for help with everything from stalled refunds to imminent collection actions. In this exhaustive guide to Form 911, we’ll detail its purpose, eligibility criteria, step-by-step filing instructions, and 2025 updates—so you can secure swift TAS intervention and regain control over your tax situation.

Whether you’re an individual struggling with economic harm or a business hit by IRS inaction, knowing how to use IRS Form 911 can prevent penalties and expedite resolutions. Let’s navigate this essential tool together.

 

What Is IRS Form 911?

IRS Form 911 is a four-page document used to formally request assistance from the TAS, including applications for a Taxpayer Assistance Order (TAO)—a directive that can halt IRS actions causing significant hardship. Established under IRC section 7811, it empowers the National Taxpayer Advocate (NTA) to intervene when standard IRS channels fail, ensuring fair administration of tax laws.

The August 2025 revision (Catalog Number 16965S, OMB No. 1545-1504) includes minor clarifications on third-party authorizations and email consent, reflecting updates from the Paperwork Reduction Act review. Estimated completion time: 30 minutes, with attachments encouraged for faster processing. Download the fillable PDF from IRS.gov—it’s not e-fileable, but fax or mail submission is straightforward.

TAS assisted over 200,000 taxpayers in FY 2024, often resolving cases in weeks rather than months. Unlike general IRS inquiries, Form 911 targets systemic or personal hardships, not routine questions.

Who Needs to File IRS Form 911?

Any U.S. taxpayer—individuals, businesses, or authorized representatives—can file Form 911 if they’ve exhausted normal IRS remedies without success. Key qualifiers include:

• Those experiencing economic burden (e.g., inability to pay basic living expenses due to IRS levies).
• Victims of IRS systemic failure (e.g., processing delays beyond 30 days for refunds).
• Individuals facing significant hardship from IRS actions/inactions, like threats to health, safety, or property.

Use the TAS Eligibility Tool on IRS.gov first to confirm fit. Businesses file via responsible parties; non-residents submit to the Puerto Rico TAS office. Avoid frivolous claims (e.g., “taxes are unconstitutional”)—they trigger $5,000 penalties under IRC section 6702. No fee applies, and TAS prioritizes urgent cases.

Purpose and Benefits of IRS Form 911

The core purpose of Form 911 is to invoke TAS intervention under IRC section 7811, halting IRS actions that impose undue hardship and facilitating resolutions through dedicated case advocates. It also serves as a TAO application, empowering the NTA to order relief like levy releases or extended deadlines.

Benefits include:

• Rapid Resolution: TAS often bypasses backlogs, contacting you within 30 days (or sooner for emergencies).
• Hardship Protection: Prevents wage garnishment or asset seizures during investigations.
• Rights Enforcement: Ensures compliance with the Taxpayer Bill of Rights, including fair treatment and appeal access.
• No-Cost Advocacy: Free service that levels the playing field against IRS errors.

In 2025, with IRS staffing challenges amid tech upgrades, TAS assistance via Form 911 has become even more vital, reducing unclaimed relief estimated at billions annually.

Step-by-Step Guide: How to Fill Out IRS Form 911

Download the PDF from IRS.gov/pub/irs-pdf/f911.pdf. Complete only Section I (pages 1-2) unless represented; use black ink or type. Attach supporting docs like IRS notices.

1. Verify Eligibility: Run the TAS tool; note failed IRS attempts (e.g., dates of calls/letters).
2. Section I: Taxpayer Info (Lines 1-14): Enter name, SSN/EIN, address, phone/email. Check voicemail consent (Line 9).
3. Tax Periods (Line 10): Specify years/quarters (e.g., “2024 Form 1040”).
4. Problem Description (Line 12a): Detail the issue, IRS actions, and impacts (e.g., “Levy on wages causing eviction risk”).
5. Requested Relief (Line 12b): Be specific (e.g., “Release levy under IRC 6343; expedite refund”).
6. Authorization (Pre-Line 14): Check box for third-party contacts (waives IRC 7602(c) notices).
7. Sign and Date (Line 14): Taxpayer or officer; attach Form 2848 if represented.
8. Section II/III (If Applicable): For reps or IRS employees initiating.
9. Review: Ensure completeness—omissions delay processing.

Pro Tip: For 2025, include email consent (Line 5) for faster digital follow-up.

Key Sections of IRS Form 911 Explained

The 2025 form emphasizes clarity with updated instructions (Rev. 8-2025):

Section I: Taxpayer Information (Lines 1-14)

• Demographics, contacts, and consent checkboxes. Lines 12a/12b: Narrative core—quantify hardship (e.g., “$X lost income”).

Section II: Third Party/Representative Info

• Attach Form 2848/8821 details; optional if on file.

Section III: Initiating Employee (IRS Use Only)

• For IRS referrals; describes identification method (e.g., “Taxpayer called TAS hotline”).

Instructions (Pages 3-4)

• Filing criteria, local TAS offices, and frivolous argument warnings.

Privacy: Protected under IRC 6109; TAS shares data only for resolution.

Submission Process for Form 911

Submit to your local TAS office—find via IRS.gov/taxpayeradvocate or call 877-777-4778. Options:

• In-Person: Nearest TAS office (at least one per state).
• Fax: Varies by office (e.g., 855-819-5024 for Hawaii).
• Mail: E.g., TAS, 7490 Kentucky Dr., Stop MS 11-G, Florence, KY 41042.
• Email: Unencrypted—use cautiously; no reply via email.

Expect contact within 30 days; follow up if not. International: Puerto Rico office (fax 855-818-5700). Track via certified mail; retain copies.

IRS Form 911 Download and Printabel

Download and Print: IRS Form 911

Privacy, Security, and Important Notes

Data is safeguarded under the Privacy Act (5 U.S.C. 552a); used solely for TAS casework. 2025 Notes:

• Email submissions unencrypted—prefer fax/mail.
• No multiple filings for one issue—delays processing.
• TAOs issued only for “significant hardship” (26 CFR § 301.7811-1).

Frequently Asked Questions (FAQs) About IRS Form 911

When should I file Form 911?

After failing normal IRS channels for hardships like delays >30 days or economic harm.

How long until TAS responds?

Typically 30 days; call 877-777-4778 if delayed.

Can TAS help with state taxes?

No—federal only; contact state taxpayer advocates.

What’s new in the 2025 Form 911?

Clarified third-party consents and email options per PRA review.

Is there a penalty for filing Form 911?

Only for frivolous arguments ($5,000); legitimate requests are penalty-free.

Conclusion: Empower Yourself with IRS Form 911 and TAS Support

IRS Form 911 is more than a request—it’s a powerful advocate for taxpayers enduring IRS hardships, backed by the August 2025 revisions for smoother access. By filing promptly, you tap into TAS’s expertise to resolve issues fairly and efficiently. Download Form 911 from IRS.gov today, confirm eligibility, and submit to your local office for the relief you deserve.

For immediate help, visit TaxpayerAdvocate.IRS.gov or call 877-777-4778. Remember: You’re not alone in tax troubles.

This article is for informational purposes only and not official IRS advice. Consult IRS.gov or a tax professional for personalized guidance.

 

IRS Form 15662 – Application for Private Letter Rulings – Are you a business owner, tax advisor, or attorney seeking clarity on complex tax scenarios like entity classifications or transaction treatments? Filing IRS Form 15662, the Application for Private Letter Rulings, is your gateway to binding IRS guidance tailored to your facts. Introduced in September 2025 under Rev. Proc. 2025-4, this streamlined one-page form standardizes PLR requests, replacing narrative submissions with a structured process to expedite reviews. In this authoritative guide to Form 15662, we’ll unpack its role, eligibility, filling instructions, and 2025 enhancements—so you can secure reliable tax certainty without surprises.

Whether you’re navigating mergers, equity grants, or exempt organization status, understanding Private Letter Rulings applications minimizes audit risks and supports strategic planning. Let’s dive in.

 

What Is IRS Form 15662?

IRS Form 15662 is a dedicated application form for requesting Private Letter Rulings (PLRs)—written IRS interpretations applying tax laws to specific taxpayer facts. Issued by Associate Chief Counsel offices, PLRs provide non-precedential but binding assurance on issues like revenue recognition or like-kind exchanges, per IRC sections 6110 and 7805.

The September 2025 revision (Catalog No. 95555C, OMB No. 1545-1520) simplifies prior ad-hoc letters, aligning with Rev. Proc. 2025-4 for user fees and procedures. Estimated completion time: 30 minutes, plus ruling request prep. Download the PDF from IRS.gov—it’s not e-fileable; attach to your narrative submission with payment.

PLRs differ from revenue rulings (precedential) or determination letters (e.g., for 501(c)(3) status); they’re taxpayer-specific, with redacted versions published annually.

Who Needs to File IRS Form 15662?

Taxpayers or their representatives submit Form 15662 when requesting PLRs on prospective or completed transactions where law application is unclear. Ideal for:

• Corporations or partnerships seeking advance approval on reorganizations.
• Individuals or estates clarifying deductions, credits, or basis issues.
• Exempt organizations confirming qualification or unrelated business income.

No PLR needed for routine matters—use IRS FAQs or publications first. Foreign taxpayers or those with multi-jurisdictional facts qualify if U.S. tax implications exist. Attach Form 2848 (Power of Attorney) if represented; incomplete apps without fees are returned unprocessed.

Purpose and Benefits of IRS Form 15662

Under Rev. Proc. 2025-4, Form 15662 standardizes PLR intake, enabling IRS efficiency while giving taxpayers enforceable guidance. It verifies submission details, fee payment, and consents, triggering review by the appropriate Associate Office.

Benefits include:

• Binding Certainty: IRS commits to the ruling if facts are accurate, shielding against future audits.
• Risk Reduction: Avoids penalties (e.g., 20% accuracy-related) on ambiguous positions.
• Streamlined Process: 2025 form cuts processing time from months to weeks for complete requests.
• Strategic Value: Supports deal structuring; over 1,000 PLRs issued annually per IRS data.

In 2025, with economic flux driving restructurings, PLRs via Form 15662 offer vital planning tools amid evolving laws like the Inflation Reduction Act.

Step-by-Step Guide: How to Fill Out IRS Form 15662

Download the fillable PDF from IRS.gov/pub/irs-pdf/f15662.pdf. Use black ink or type; review Rev. Proc. 2025-4 for ruling specifics. Attach to your detailed request letter.

1. Review Rev. Proc. 2025-4: Confirm your issue is rulable (e.g., no substantial authority needed); calculate user fee (starts at $2,400 for most, up to $58,000 for complex).
2. Header (Line 1): Enter taxpayer name, address (U.S. or foreign with lines 1j–1m), EIN/SSN/ITIN.
3. Contact Info (Line 2): Provide representative details if attaching Form 2848/8821; otherwise, mark box and skip.
4. Ruling Description (Line 3): Briefly state the issue (e.g., “Ruling on Section 351 nonrecognition for property contribution”).
5. Relevant Code Sections (Line 4): List IRC sections (e.g., 351, 368).
6. User Fee (Line 5): Check fee category (Appendix A of Rev. Proc.); enter amount.
7. Attachments (Line 6): Confirm enclosing check/money order to “United States Treasury”; note Form 15662 attachment to request.
8. Sign and Date (Line 7): Taxpayer or authorized signer under perjury penalties.
9. Assemble and Submit: Staple fee to left side; mail to Associate Chief Counsel per Rev. Proc.

Tip: For 2025, electronic payment via EFTPS is encouraged—reference your submission.

IRS Form 15662 Download and Printable

Download and Print: IRS Form 15662

Key Sections of IRS Form 15662 Explained

The concise 2025 form focuses on essentials (Rev. 9-2025):

Taxpayer Identification (Line 1)

• Name, address, TIN. Foreign: Specify country, province.

Contact and Representation (Line 2)

• Practitioner info if authorized; checkbox for attachments.

Request Details (Lines 3–4)

• Concise issue summary; cite statutes/regulations.

Fee and Certification (Lines 5–7)

• Fee selection; payment confirmation; signature affirming completeness.

Privacy: Protected under IRC 6109; PLRs published redacted (IRC 6110). No refunds on fees.

Submission Process for Form 15662

Mail the completed Form 15662, fee, and ruling request (narrative + facts/analysis) to the mailing address in Rev. Proc. 2025-4, Section 9 (e.g., CC:PA:LPD:DRU, PO Box 7604, Ben Franklin Station, Washington, DC 20044). Do not send Form 15662 alone—it’s an attachment. Use certified mail for tracking.

Processing: 90-day initial response goal; full rulings in 6–12 months. Expedite requests for imminent transactions via cover letter. Track status via IRS hotline (202-317-5270); amendments require new form/fee.

Privacy, Security, and Important Notes

Submissions comply with Privacy Act (5 U.S.C. 552a); sensitive data redacted pre-publication. 2025 Notes:

• Aligns with Rev. Proc. 2025-4 updates for digital payments and hybrid issues.
• No PLR for frivolous positions; pre-filing conferences available.
• Retain copies 3+ years; appeals via IRS Office of Appeals if denied.

Penalties: Late or incomplete apps returned; fees non-refundable.

Frequently Asked Questions (FAQs) About IRS Form 15662

What’s new in the 2025 Form 15662?

One-page standardization; auto-fee categories per Rev. Proc. 2025-4—no burden increase.

How much is the PLR user fee?

$2,400–$58,000 based on complexity; see Appendix A.

Can I request a PLR orally?

No—written via Form 15662 and narrative only.

How long until I get a PLR?

6–12 months; request conference for clarifications.

Where to find prior PLRs?

IRS Electronic Reading Room or Tax Notes database (1997+).

Conclusion: Unlock Tax Clarity with IRS Form 15662 Today

IRS Form 15662 transforms PLR requests from cumbersome to concise, empowering taxpayers with actionable IRS insights under the efficient September 2025 framework. Whether closing deals or optimizing structures, this form is your compliance cornerstone—file accurately to safeguard your position.

Download Form 15662 and Rev. Proc. 2025-4 from IRS.gov now. For complex needs, consult a tax professional.

This article is informational only and not official IRS guidance. Refer to IRS.gov for authoritative details.

 

IRS Form 8979 – Partnership Representative Designation or Resignation – Are you a partnership leader navigating the complexities of IRS audits under the Bipartisan Budget Act (BBA)? Designating or updating your Partnership Representative (PR) via IRS Form 8979 is essential to ensure smooth communication with the IRS and avoid costly penalties. Revised in September 2025, this streamlined one-page form simplifies the process for revocations, designations, and resignations—replacing the previous three-page version with clearer options for BBA partnerships. In this expert guide to Form 8979, we’ll cover its role in centralized audits, who must file, step-by-step instructions, and key 2025 changes—so your partnership stays compliant and audit-ready.

Whether you’re appointing a new PR amid leadership changes or handling a resignation, mastering Partnership Representative Designation or Resignation keeps your entity aligned with IRC sections 6223 and beyond. Let’s break it down.

 

What Is IRS Form 8979?

IRS Form 8979, now titled Partnership Representative Designation or Resignation, is a critical IRS document used by partnerships subject to the BBA audit regime to manage their PR and Designated Individual (DI). Introduced post-2017 Tax Cuts and Jobs Act, it ensures every eligible partnership has a designated point of contact for IRS examinations, adjustments, and proceedings. The PR—either an individual or entity—represents the partnership exclusively, binding it to IRS decisions without direct partner involvement.

The September 2025 revision (Catalog No. 68726V, OMB No. 1545-0123) shortens the form to one page and eliminates revocation as a separate step: New designations automatically revoke prior ones. It’s filed in specific scenarios like exams or Administrative Adjustment Requests (AARs), with an estimated 30-minute burden. Download the PDF from IRS.gov for electronic or paper submission.

Who Needs to File IRS Form 8979?

BBA partnerships—those with 100 or fewer partners electing out via Form 1065—must designate a PR annually if none exists or changes occur. This includes:

• Domestic and foreign partnerships filing Form 1065.
• Upper-tier partnerships receiving adjustments from lower-tier entities.
• Entities in exams, AARs (Forms 8082/1065X), or statute extensions (e.g., PLR requests).

The partnership’s authorized person files for designations; the PR or DI files for resignations. No filing if a valid PR is already in place from the timely filed Form 1065. Multi-member LLCs treated as partnerships and certain disregarded entities may also apply—consult IRC section 6231(a)(7) for eligibility.

Purpose and Benefits of IRS Form 8979

Under the BBA (IRC sections 1101–1106), Form 8979 centralizes IRS interactions, preventing fragmented partner notifications and streamlining audits for partnerships with over $10 million in assets (mandatory) or smaller ones not electing out. It designates a PR to receive notices, contest adjustments, and elect payment options like partnership-level taxes.

Benefits include:

• Audit Efficiency: One representative handles IRS correspondence, reducing errors and delays.
• Compliance Protection: Avoids default IRS appointments or $10,000+ penalties for non-designation (IRC 6223(c)).
• Flexibility: Entity PRs appoint DIs for granular representation; resignations trigger 30-day successor requirements.
• Risk Mitigation: Automatic revocation in new designations simplifies transitions, per 2025 interim guidance.

In 2025, amid rising partnership audits (up 20% per IRS data), timely PR designation safeguards against imputed underpayments exceeding $100,000.

Step-by-Step Guide: How to Fill Out IRS Form 8979

Access the fillable PDF on IRS.gov/Form8979. Use black ink or type; e-file isn’t available—submit via mail, fax, or directly to IRS contacts. Time: 30 minutes.

1. Gather Details: Collect partnership EIN, tax year-end date, PR/DI info (name, U.S. address, phone, TIN/SSN), and filing context (e.g., with AAR).
2. Header: Enter partnership name, address, EIN, and tax year. Check “Filed with AAR” if applicable.
3. Part I: Purpose: Check Box 1 for designation (individual PR or entity PR + DI) or Box 2 for resignation (PR or DI).
4. Part II: Designation Details: For Box 1—enter PR name/entity, address, phone, TIN; if entity, add DI details. Automatic prior revocation.
5. Part III: Resignation: For Box 2—specify resigning party (PR/DI), effective date (not retroactive).
6. Part IV: Signatures: Authorized partnership signer (Section A); resigning party (Section B). Include titles and dates under perjury penalties.
7. Review and Submit: Attach to AAR or send to IRS point of contact (e.g., revenue agent for exams).

Tip: For 2025, no need to identify revoked PR—new form assumes it. Retain copies for records.

IRS Form 8979 Download and Printable

Download and Print: IRS Form 8979

Key Sections of IRS Form 8979 Explained

The revised 2025 form is user-friendly with four parts:

Header and Part I (Purpose Selection)

• Partnership info and checkboxes: Box 1 (designate/revoke prior), Box 2 (resign).

Part II (Designation)

• PR details: Name, U.S. address (no foreign), phone, TIN. Entity PR requires DI appointment with same info.

Part III (Resignation)

• Resigning party’s name, role, and effective date. Partnership must designate successor within 30 days.

Part IV (Signatures)

• Section A: Partnership authorized signer. Section B: Resigning signature.

Privacy Notice: Data protected under IRC 6109; used for BBA administration only. No fees apply.

Submission Process for Form 8979

Submit based on context—no central filing address:

• Exams: Directly to IRS contact (revenue agent, appeals).
• AARs: Attach to Form 8082/1065X; mail to Ogden, UT (see instructions).
• Other Requests: With Forms 8985/8988 or PLRs—fax or email per guidance.
• Resignations: Same channels; IRS confirms within 60 days.

File anytime a change occurs; no fixed deadline but required before IRS actions. Amended designations via new Form 8979. Track via certified mail.

Privacy, Security, and Important Notes

Protected under Privacy Act (5 U.S.C. 552a); disclosures limited to BBA enforcement. 2025 Notes:

• Streamlined from 7 options to 2—reduces errors in multi-filing scenarios.
• PR/DI must have U.S. TIN and address; substantial presence required.
• Pair with Form 1065 for initial designations; late filings risk IRS appointment.

Penalties: Up to partnership-level adjustments if no PR.

Frequently Asked Questions (FAQs) About IRS Form 8979

What’s new in the 2025 Form 8979 revision?

Title simplified; one-page format with auto-revocation—no separate revocation box.

Can an entity be the Partnership Representative?

Yes—appoint a DI to handle IRS interactions.

What happens if a PR resigns without a successor?

Partnership has 30 days to designate; IRS may appoint one, binding all partners.

Is Form 8979 required with every Form 1065?

Only if no prior valid designation; otherwise, updates as needed.

Where to submit for an ongoing audit?

Directly to the IRS examiner—check exam notice for details.

Conclusion: Secure Your Partnership’s Future with Form 8979

IRS Form 8979 is your partnership’s shield in the BBA era, ensuring a clear PR voice for IRS dealings and averting audit pitfalls. With the efficient September 2025 update, designating or resigning has never been simpler—act now to maintain compliance. Download from IRS.gov and consult a tax advisor for tailored strategy.

Explore more at the IRS Partnerships Page. Stay ahead: Review your PR annually.

This article is informational only and not official IRS guidance. Refer to IRS.gov for authoritative details.

 

IRS Form 8038 – Information Return for Tax-Exempt Private Activity Bond Issues – Are you issuing tax-exempt private activity bonds to finance essential infrastructure like affordable housing or renewable energy projects? Filing IRS Form 8038, the Information Return for Tax-Exempt Private Activity Bond Issues, is a critical compliance step to maintain the bonds’ tax-exempt status. Revised in September 2025, this form helps issuers report bond details to the IRS, ensuring adherence to Internal Revenue Code (IRC) sections 141–150. In this comprehensive guide, we’ll explore the purpose of Form 8038, who must file, step-by-step instructions, and 2025 updates—so you can avoid penalties and support public-benefit initiatives effectively.

Whether you’re a state or local government official or a bond counsel navigating private activity bonds, understanding IRS Form 8038 streamlines reporting and promotes transparency. Let’s get started.

 

What Is IRS Form 8038?

IRS Form 8038 is an information return used by issuers of tax-exempt private activity bonds to disclose key details about the bond issue to the IRS. Under IRC section 149(e), it provides data on issuance, proceeds use, and compliance with private activity bond rules (sections 141–150). The September 2025 revision (Catalog No. 49973K) includes updates for emerging projects like qualified broadband and carbon dioxide capture facilities, reflecting legislative changes from the Infrastructure Investment and Jobs Act.

Private activity bonds finance projects with private involvement but public benefits, such as airports, hospitals, or high-speed rail. Unlike governmental bonds (reported on Form 8038-G), these require volume cap allocations and stricter scrutiny to preserve tax-exempt interest. The form’s OMB No. 1545-0047 estimates a 10-hour burden, but most issuers complete it in under 5 hours with proper preparation.

Who Needs to File IRS Form 8038?

State or local governmental units—including agencies, authorities, or instrumentalities—must file Form 8038 for each issue of tax-exempt private activity bonds issued after 1986. This applies to:

• Qualified 501(c)(3) bonds for nonprofit facilities (e.g., hospitals, schools).
• Exempt facility bonds for airports, docks, or environmental enhancements.
• Mortgage revenue bonds for affordable housing or veterans’ loans.

Separate forms are required per issue; pooled financings or amendments need their own filings. Non-private activity bonds use Form 8038-G. Issuers electing direct payments for certain tax credit bonds file Form 8038-CP instead. Always consult IRC section 141 for definitions—transitional bonds under Tax Reform Act sections 1312/1313 are exempt from this reporting.

Purpose and Benefits of IRS Form 8038

The core purpose of Form 8038 is to enable IRS monitoring of private activity bonds, verifying tax-exempt eligibility and preventing misuse of proceeds. It reports issuance facts, volume cap usage, and project purposes, supporting IRS oversight of over $400 billion in annual tax-exempt issuances.

Benefits include:

• Compliance Assurance: Certifies adherence to volume caps (IRC section 146) and use restrictions, avoiding bond defeasance.
• Transparency: Tracks public-benefit projects, aiding IRS audits and statistical analysis (e.g., SOI Tax Stats).
• Penalty Avoidance: Timely filing prevents $10,000+ fines; late filings can be excused with explanation.
• Program Support: Facilitates funding for infrastructure like spaceports (new in 2025 instructions), boosting economic development.

In 2025, with added lines for broadband (11k) and CO2 facilities (11o), the form aligns with green initiatives, enhancing issuer credibility.

Step-by-Step Guide: How to Fill Out IRS Form 8038

Download the fillable PDF from IRS.gov/Form8038. Use black ink or type; attach schedules as needed. Base all info on the issue date—file post-issue only.

1. Prepare Essentials: Gather EIN, issue date, volume cap certification, and bond documents.
2. Header (Lines 1–3): Enter issuer name, address, EIN, and issue month/year.
3. Issue Details (Lines 4–9): Describe bond type, CUSIP, issue price, and if federally guaranteed.
4. Use of Proceeds (Lines 10–20): Allocate net proceeds (e.g., construction, reserves); note reissuances.
5. Purpose (Lines 11a–11q): Check boxes for qualified purposes (e.g., 11a for 501(c)(3) bonds); attach NAICS codes.
6. Volume Cap (Lines 49–51): Report allocated cap; attach state certification.
7. Other (Lines 21–52): Cover maturity, arbitrage elections, reimbursements, and TEFRA info.
8. Sign and Date: Authorized official signs under perjury penalties.
9. Review and File: Attach explanations for late/amended returns; mail to Ogden, UT.

Tip: For 2025 updates, use new Line 11q for high-speed rail or spaceports.

IRS Form 8038 Download and Printable

Download and Print: IRS Form 8038

Key Sections of IRS Form 8038 Explained

Form 8038 spans multiple pages with targeted sections:

Issuer and Issue Identification (Lines 1–9)

• Basic info: Name, EIN, date, price. Line 8: Check if deep discount (<95% of principal).

Proceeds Allocation (Lines 10–20)

• Net proceeds breakdown: Capital expenditures, reserves, refunds. Line 20c: Issue price for reissuances.

Bond Purpose and Facilities (Lines 11–18)

• Checkboxes for types: 11b (mortgage), 11k (broadband), 11o (CO2 capture). Describe facilities, owners, NAICS.

Maturity and Refunding (Lines 36–45)

• Weighted average maturity; refunding dates and amounts.

Volume Cap and Elections (Lines 49–52)

• Allocated cap (49a); carryforwards (49b). TEFRA public approval (52).

Compliance Certifications

• Arbitrage monitoring procedures; reimbursement intent dates.

Privacy: Data protected under IRC 6109; used for bond oversight only.

Submission Process for Form 8038

Mail the original to: Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201. Use designated private delivery services for timely filing. E-filing isn’t available—paper only. File by the 15th day of the 2nd month after the quarter of issuance (e.g., Q4 2025: Feb. 15, 2026).

Amended returns: Mark “Amended” and explain changes. Late filings: Attach a letter detailing reasons and exam status—no penalty if reasonable cause shown. Track via certified mail; retain copies for 3+ years.

Privacy, Security, and Important Notes

Submissions comply with Privacy Act (5 U.S.C. 552a); info shared only for enforcement. 2025 Notes:

• New purposes: Spaceports, rail enhancements—update Line 11 selections.
• No land acquisition >25% (IRC 147(c)); exceptions for environmental/farmer use.
• Pair with Form 8038-T for arbitrage rebates.

Penalties: $10,000+ for late/incomplete filing; 1.5% on unmet construction spending.

Frequently Asked Questions (FAQs) About IRS Form 8038

What’s the deadline for Q1 2025 private activity bonds?

May 15, 2025—15th day of the 2nd month post-quarter.

Do governmental bonds use Form 8038?

No—use Form 8038-G; 8038 is private activity only.

How do I report broadband projects?

Check Line 11k; attach NAICS and state certification.

What if I file late?

Attach explanatory letter; penalty waivable for cause.

Where’s the 2025 revision?

IRS.gov/pub/irs-pdf/f8038.pdf (Rev. 9-2025).

Conclusion: Master Form 8038 for Compliant Private Activity Bond Issuance

IRS Form 8038 is indispensable for safeguarding the tax-exempt status of private activity bonds, enabling vital projects from housing to clean energy. With the September 2025 updates, issuers can now report innovative infrastructure seamlessly. Download the form and instructions from IRS.gov today to ensure timely compliance and maximize public impact.

For more resources, visit the IRS Tax-Exempt Bonds page. Bond issuers: Consult counsel for tailored advice.

This article is informational only and not official IRS guidance. Always refer to IRS.gov for authoritative details.

 

IRS Form W-12 – IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal – Are you a tax professional gearing up for the 2026 tax season? Securing or renewing your Preparer Tax Identification Number (PTIN) via IRS Form W-12 is a non-negotiable step to legally prepare federal tax returns for compensation. Revised in October 2025, this form ensures compliance with IRS regulations while streamlining the process for over 800,000 paid preparers. In this ultimate guide to Form W-12, we’ll cover its purpose, eligibility, step-by-step instructions, and 2026 updates—so you can avoid penalties and focus on what you do best: helping clients navigate tax complexities.

Whether you’re a first-time applicant or renewing your PTIN before the December 31, 2025 deadline, understanding IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal is key to maintaining your professional status. Let’s break it down.

 

What Is IRS Form W-12?

IRS Form W-12, officially the IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal, is a one-page application used to obtain or renew a PTIN—a unique 9-digit identifier starting with “P” (formatted as PXXXXXXXXX). Introduced in 2010 under IRS regulations, it’s required for anyone who prepares, or assists in preparing, all or substantially all of a federal tax return or claim for refund for pay. The form captures personal details, tax compliance status, and professional credentials to verify eligibility.

With Catalog Number 55469F and OMB No. 1545-2190, the estimated completion time is just 15 minutes online—far quicker than the 6-week paper processing. For 2026, the non-refundable fee is $18.75, down from $19.75 in prior years due to recent IRS adjustments. Download the latest PDF from IRS.gov or apply directly via the PTIN portal.

Who Needs to Complete IRS Form W-12?

You must apply for or renew a PTIN if:

• You’re a paid tax preparer (independent, firm employee, or freelancer) handling federal returns.
• You’re an enrolled agent (EA), CPA, attorney, or other credentialed professional preparing returns.
• You assist in substantial preparation for compensation, even if not signing the return.

Enrolled agents must renew annually regardless of preparation activity to keep status active. Volunteers (e.g., VITA/TCE) or unpaid preparers don’t need one. PTINs expire December 31 each year, so renew by December 31, 2025, for 2026 validity. First-timers or those with expired credentials should apply early—online processing is instant.

Purpose and Benefits of IRS Form W-12

The primary purpose of Form W-12 is to regulate tax preparers, ensuring ethical practices and tax compliance while providing the IRS with a database for oversight. It mandates PTIN use on all prepared returns (e.g., in the paid preparer section of Form 1040), reducing fraud and improving return accuracy.

Benefits include:

• Legal Compliance: Avoid fines up to $570 per violation for not using a valid PTIN.
• Professional Credibility: Links to credentials like CPA or EA for client trust.
• Efficiency: Online renewal integrates with the Annual Filing Season Program (AFSP) for limited representation rights.
• Cost Savings: 2026’s reduced $18.75 fee (from $30.75 in 2023) eases annual burdens.

In 2026, with ID.me integration for secure logins, PTIN renewal enhances data protection amid rising cyber threats to tax pros.

Step-by-Step Guide: How to Fill Out IRS Form W-12

Prefer paper? Download Form W-12 and Instructions from IRS.gov. But for speed, use the online PTIN system at www.irs.gov/ptin—most complete it in 15 minutes. Here’s how:

1. Prepare Documents: Gather SSN/ITIN, photo ID (e.g., driver’s license), prior PTIN (if renewing), and professional credentials.
2. Access the Form: Online—log in via ID.me (new for 2025+ with SSN). Paper—print and use black ink.
3. Enter Personal Info (Lines 1-4): Name, address, DOB, SSN/ITIN. Check “IRS Employee” if applicable (new field).
4. Application Type (Line 2): Select initial, renewal, or prior year (list YYYY).
5. Tax Compliance (Lines 6-9): Affirm filing status, current on taxes (individual/business), and no felony convictions. Explain discrepancies.
6. Credentials (Lines 5a-5b): List CPA, EA, etc., with numbers, states, expiration dates. Don’t include expired ones.
7. Security Attestation (Line 10): Confirm you have a data security plan.
8. Sign and Date (Line 11): Under perjury penalties. Pay $18.75 (check/money order for paper).
9. Submit: Online for instant PTIN; mail paper to IRS Tax Pro PTIN Processing Center, PO Box 380638, San Antonio, TX 78238.

Pro Tip: For foreign applicants without SSN, attach Form 8946. Allow 6 weeks for paper; track status online.

IRS Form W-12 Download and Printable

Download and Print: IRS Form W-12

Key Sections of IRS Form W-12 Explained

Form W-12 is concise but thorough. Key updates for Rev. October 2025 include:

Personal and Identification (Lines 1-4)

• Full name, U.S./foreign address, DOB, and SSN/ITIN. Foreigners: Use Form 8945/8946 for SSN alternatives.

Application Details (Lines 2-5)

• Initial/renewal selection; prior years if needed. Repurposed Lines 5a/5b for employer info and credentials (e.g., CPA number, expiration).

Compliance and Background (Lines 6-10)

• Filing status (last return details); tax currency affirmation; felony disclosure; security plan checkbox.

Signature and Payment

• Perjury declaration; fee remittance (non-refundable).

Privacy Notice: Data protected under IRC 6109; used solely for PTIN issuance.

Submission Process for Form W-12

• Online (Recommended): Via PTIN portal—pay by card/eCheck. Receive PTIN immediately; email confirmation.
• Paper: Mail with payment (no staples). Processing: 4-6 weeks; originals returned if submitted.
• Post-Submission: Check status in your PTIN account. Renewed PTINs auto-update for 2026.

For prior-year renewals (e.g., 2025), submit by Dec. 31, 2026, with attestation of preparation activity.

Privacy, Security, and Important Notes

Submissions are safeguarded under the Privacy Act (5 U.S.C. 552a). Share only with IRS for processing; routine uses include credential verification. 2026 Notes:

• ID.me mandatory for SSN users—upload photo ID for verification.
• No fee for 2020 or prior renewals.
• Incomplete apps delay issuance; felonies may bar approval.

Frequently Asked Questions (FAQs) About IRS Form W-12

What’s the 2026 PTIN renewal fee?

$18.75, non-refundable—reduced effective September 30, 2025.

How long does online PTIN renewal take?

About 15 minutes, with instant issuance.

Do I need Form W-12 if I apply online?

No—the portal handles it digitally; use W-12 only for paper.

What if I forgot my PTIN login?

Use “Forgot User ID/Password” or contact PTIN Hotline at 800-908-9982.

Can I renew for multiple years on one Form W-12?

No—annual only, but list prior years separately.

Conclusion: Renew Your PTIN with Form W-12 and Stay Compliant for 2026

IRS Form W-12 is your ticket to seamless PTIN application and renewal, ensuring you’re ready for the 2026 filing season without compliance hiccups. With a quick online process and a lowered fee, there’s no excuse to delay—renew today to protect your practice and clients. Head to www.irs.gov/ptin now.

For enrolled agents, pair with EA renewal via Pay.gov. Questions? Call the IRS PTIN Hotline.

This article is for informational purposes only and not official IRS advice. Always consult IRS.gov or a tax professional for guidance.

 

 

IRS Form 14310-A – Potential Partner Referral from a Home Territory – Are you an IRS employee spotting a potential partner for volunteer tax assistance programs? IRS Form 14310-A, the Potential Partner Referral from a Home Territory, is your key tool for connecting community organizations with the VITA (Volunteer Income Tax Assistance) and TCE (Tax Counseling for the Elderly) initiatives. Revised in October 2025, this form streamlines referrals to expand free tax help nationwide. In this in-depth guide, we’ll cover the essentials of IRS Form 14310-A—its role, who uses it, and how to submit it effectively—to empower IRS staff and partners in boosting taxpayer access to essential services.

Whether you’re in the field or supporting IRS volunteer efforts, mastering Form 14310-A ensures seamless collaboration. Let’s explore how this referral form drives community impact during tax season.

 

What Is IRS Form 14310-A?

IRS Form 14310-A, titled Potential Partner Referral from a Home Territory, is a concise referral document used by IRS personnel to nominate organizations or groups as potential partners for VITA/TCE programs. With Catalog Number not publicly listed in standard IRS pubs but tied to Rev. 10-2025, it facilitates internal handoffs from “home territories” (local IRS offices or field reps) to program coordinators.

This form captures basic organizational details and referral rationale, feeding into the IRS’s broader volunteer network. It’s part of the suite supporting Form 14310 (Partner and Volunteer Sign Up), but specifically for inbound referrals rather than direct sign-ups. The OMB burden is minimal—under 15 minutes—aligning with IRS efforts to grow VITA/TCE sites, which assisted over 2.5 million taxpayers in 2024.

Who Needs to Use IRS Form 14310-A?

Primarily, IRS employees in stakeholder liaison roles, territory managers, or field representatives complete this form when identifying promising partners during outreach. It’s ideal for:

• Taxpayer Assistance Center (TAC) staff encountering community groups.
• Revenue agents or specialists noting organizations via events or audits.
• Volunteer coordinators referring leads from non-local territories.

Organizations themselves don’t fill it out; it’s an internal IRS tool for “home territory” referrals to ensure leads reach the right VITA/TCE sponsor. If you’re an external partner interested in joining, use Form 14310 instead.

Submit for new potentials only—existing partners should be directed to update via established channels.

Purpose and Benefits of IRS Form 14310-A

The primary purpose of Form 14310-A is to efficiently route potential partner leads, preventing lost opportunities in expanding free tax prep access. By referring organizations that can provide venues, volunteers, or resources, it:

• Strengthens VITA/TCE networks in underserved areas.
• Supports IRS goals for 2025, targeting a 10% site growth amid rising demand for low-income and elderly services.

Key benefits include:

• Faster Onboarding: Referrals trigger quick sponsor follow-up, often within weeks.
• Enhanced Outreach: Helps claim credits like EITC for millions, reducing unclaimed refunds estimated at $1.5 billion annually.
• Internal Efficiency: Integrates with IRS SPECTRM system for tracking and metrics.
• Community Ties: Builds IRS partnerships with nonprofits, libraries, and faith-based groups.

In 2025, with hybrid virtual sites on the rise, timely Potential Partner Referral submissions are crucial for scalable program growth.

Step-by-Step Guide: How to Fill Out IRS Form 14310-A

Access the PDF via IRS internal portals or stakeholder resources (public drafts may appear on IRS.gov under drafts). Use digital fillable fields or print for signatures. Estimated time: 10-15 minutes.

1. Header Info: Enter date (MM/DD/YYYY) and your IRS employee details (name, ID, territory).
2. Referral Source: Note how you identified the potential (e.g., community event, phone inquiry).
3. Partner Details: Provide organization name, contact (name, phone, email), address, and website if known.
4. Description: Summarize why they’re a fit (e.g., “Local library with 500+ low-income patrons, interested in hosting in-person site”).
5. Services Interest: Check VITA, TCE, or both; note languages or special focuses.
6. Attachments: Add any supporting docs (e.g., emails).
7. Sign and Submit: Electronically sign and route via IRS secure email or portal to the VITA/TCE lead.

Tip: For 2025 updates, emphasize virtual capabilities if the partner mentions remote tools like TaxSlayer.

Key Sections of IRS Form 14310-A Explained

Though concise, Form 14310-A is structured for quick data capture:

Referral Header (Lines 1-3)

• Date of referral, referring employee’s name/title/territory, and contact info.

Potential Partner Information (Lines 4-8)

• Organization name, primary contact (name, role, phone, email), full address (street, city, state, ZIP), and website/URL.

Referral Details (Lines 9-12)

• How/where identified (e.g., “Met at chamber meeting”).
• Brief description of potential contributions (space, volunteers, etc.).
• Program interest: VITA (basic/low-income), TCE (seniors), or hybrid.
• Any notes on capacity (e.g., “Available Jan-Apr, multilingual staff”).

Submission and Privacy

• Signature line for referrer.
• Privacy notice: Data shared only for VITA/TCE matching, per 26 U.S.C. § 7801.

Leave no blanks—use “N/A” if needed to expedite processing.

Submission Process for Form 14310-A

Internal IRS users submit via secure channels: email to your territory’s VITA coordinator or upload to the IRS Volunteer Portal. External stakeholders can’t submit directly; encourage potentials to use Form 14310 at IRS.gov/individuals/irs-tax-volunteers.

Processing: Leads are assigned to local sponsors within 5-10 business days, with follow-up tracked in IRS systems. Confirm receipt and expect status updates. For changes, resubmit with “Update” noted.

IRS Form 14310-A Download and Printable

Download and Print: IRS Form 14310-A

Privacy, Security, and Important Notes

Submissions fall under IRS privacy protections (Privacy Act of 1974; 5 U.S.C. § 552a). Data is used solely for partner matching and not disclosed without consent. Routine uses include sponsor notifications.

Notes for 2025:

• Aligns with enhanced virtual referral fields.
• Requires PTIN for paid preparers transitioning to volunteers.
• Incomplete forms delay referrals—double-check contacts

Frequently Asked Questions (FAQs) About IRS Form 14310-A

What’s the difference between Form 14310-A and Form 14310?

Form 14310-A is for IRS internal referrals of potentials; Form 14310 is for direct partner/volunteer sign-ups.

Can organizations submit Form 14310-A themselves?

No—it’s IRS-only. Direct them to the volunteer sign-up page.

How long does follow-up take after submission?

Typically 1-2 weeks, depending on territory volume.

Where to find the 2025 version?

Check IRS.gov drafts or internal resources; look for Rev. 10-2025.

Does this help with IRS grant funding?

Indirectly—stronger networks improve program metrics for Matching Grant Program eligibility.

Conclusion: Leverage Form 14310-A to Build Stronger VITA/TCE Partnerships

IRS Form 14310-A is a vital bridge for turning potential into action, expanding free tax assistance through strategic referrals. By using this Potential Partner Referral from a Home Territory tool, IRS teams amplify community support and taxpayer success. Download the latest from IRS internal sites, refer confidently, and watch volunteer sites flourish.

For more, visit the IRS Volunteer Income Tax Assistance Page. IRS employees: Contact your stakeholder liaison for training.

This article is informational only and not official IRS guidance. Consult IRS.gov for authoritative details.

 

IRS Form 13715 – Volunteer Site Information Sheet – Are you a site coordinator for a volunteer tax preparation program? Navigating IRS Form 13715, the Volunteer Site Information Sheet, is essential for ensuring your VITA (Volunteer Income Tax Assistance) or TCE (Tax Counseling for the Elderly) site reaches those who need free tax help the most. Updated in October 2025, this form helps the IRS promote your site through tools like the VITA Site Locator on IRS.gov. In this comprehensive guide, we’ll break down everything you need to know about IRS Form 13715—from its purpose to step-by-step filling instructions—so you can keep your volunteer tax site visible and effective.

Whether you’re new to IRS volunteer programs or updating your existing site, understanding Form 13715 can streamline operations and maximize taxpayer outreach. Let’s dive in.

 

What Is IRS Form 13715?

IRS Form 13715, officially titled the Volunteer Site Information Sheet, is a one-page document designed to capture key details about volunteer tax preparation sites. Released with revision date October 2025 (Catalog Number 43863F), it’s used by the IRS to maintain an up-to-date database of sites offering free or low-cost tax assistance. This information powers the IRS toll-free helpline and online locator tools, making it easier for eligible taxpayers—such as low-income individuals, seniors, and those with disabilities—to find nearby help.

The form’s OMB Number is 1545-2222, and it’s estimated to take just 30 minutes to complete. As part of broader IRS initiatives like VITA and TCE, Form 13715 ensures volunteer efforts align with national tax season goals, supporting millions of returns annually.

Who Needs to Complete IRS Form 13715?

Primarily, site coordinators, managers, or designated contacts for VITA, TCE, or other IRS-approved volunteer programs must fill out this form. If your organization runs a tax preparation site—whether in-person, virtual, or mobile—you’ll use it to register or update your location. It’s voluntary but crucial; without it, your site won’t appear in IRS directories, potentially limiting your impact.

This includes:

• Community centers, libraries, or churches hosting tax clinics.
• Virtual sites using tools like TaxSlayer or Zoom for remote preparation.
• Mobile units serving underserved areas.

New sites submit upon setup, while existing ones update annually or after changes (e.g., new hours or services). Always check with your local IRS Territory Office for specifics.

Purpose and Benefits of IRS Form 13715

The core purpose of IRS Form 13715 is to provide accurate, current data that helps taxpayers locate volunteer assistance quickly. By submitting, you enable the IRS to:

• Direct calls from the toll-free line (1-800-906-9887) to your site.
• Feature your location on the interactive VITA Locator Tool.

Benefits for coordinators include:

• Increased Visibility: Reach more clients, boosting your site’s return volume.
• Streamlined Operations: Pre-populated IRS systems reduce manual tracking.
• Program Compliance: Supports IRS quality standards and funding eligibility.
• Community Impact: Helps underserved groups claim refunds like the Earned Income Tax Credit (EITC).

In 2025, with rising demand for virtual options post-pandemic, accurate Volunteer Site Information Sheet submissions are more vital than ever.

Step-by-Step Guide: How to Fill Out IRS Form 13715

Filling out IRS Form 13715 is straightforward. Download the PDF from IRS.gov and use black ink or type digitally. Here’s a quick walkthrough:

1. Gather Your Info: Collect site details, hours, and coordinator contacts beforehand.
2. Enter the Date: Use MMDDYYYY format at the top.
3. Mark if Revised: Indicate “Yes” or “No” for updates.
4. Complete Core Fields: Cover name, address, program type, and services (detailed below).
5. List Hours: Use the table for weekly schedule, noting holidays.
6. Add Coordinator Details: Include name, phone, email, and best contact time.
7. Review and Submit: Double-check for accuracy, then send to your local IRS contact.

Pro Tip: For virtual sites, specify tools like DocuSign or TaxSlayer in Field 14 to highlight tech capabilities.

Key Sections of IRS Form 13715 Explained

The form is divided into logical sections for easy navigation. Here’s a breakdown:

Site Information (Fields 1-13)

• Basic Details (1-4): Site name, full address (street, city, state, ZIP), and Site Identification Number (SIDN).
• Operations (5-7): Program type (e.g., VITA), open/close dates, and languages (English, Spanish, etc.).
• Accessibility (8-12): Public access? Appointment-only? Mobile? Prior-year returns? CAA services?

Service Systems and Additional Offerings (Fields 14-18)

• Virtual Tools (14): Select from options like Fax, Google Docs, or “Other” for custom systems.
• Extras (15-18): Financial education? Non-resident returns? Security plan submitted? E-file for federal/state?

Operating Hours

A weekly table (Monday-Sunday) with open/close times and comments (e.g., “Closed Veterans Day”).

Coordinator/Contact Info

Full name, address, phone, AM/PM preference, and email.

IRS Use Only

Leave blank—this is for Territory Office processing, including SPECTRM updates and approvals.

Submission Process for Form 13715

Once completed, email or fax the form to your local IRS contact (find via IRS.gov’s Territory Office list). The office will:

• Enter data into SPECTRM (Stakeholder Programs, Events, Communications, Training, and Relationship Management).
• Approve and activate your listing.

Notify them immediately of changes to avoid outdated info. Expect confirmation within weeks, ensuring your site goes live for tax season.

Privacy, Security, and Important Notes

Your submission is protected under IRS privacy rules (5 U.S.C. 301; 26 U.S.C. 7801, 7803). Data may be shared with volunteers, media, or the public for promotion but not for unrelated purposes. Routine uses are outlined in Federal Register notices (Vol. 80, No. 173, Sept. 8, 2015).

Key Notes:

• Incomplete forms delay processing—fill everything.
• For security, ensure Form 15272 (VITA/TCE Security Plan) is on file.
• 2025 Update: Enhanced virtual service fields reflect growing online demand.

Frequently Asked Questions (FAQs) About IRS Form 13715

What if my site is virtual or mobile?

Select “Yes” in relevant fields and describe tools/services. Virtual sites are fully supported.

How often should I update Form 13715?

Annually or after any changes (e.g., new coordinator).

Where can I download the latest version?

From IRS.gov—search “Form 13715” for the October 2025 PDF.

Does submitting help with IRS funding?

Indirectly, yes—higher visibility correlates with more returns and potential grants.

Who do I contact for help?

Your local IRS Volunteer Program coordinator via IRS.gov.

Conclusion: Empower Your Volunteer Tax Site with Form 13715

IRS Form 13715 is more than paperwork—it’s a gateway to connecting taxpayers with vital free services through VITA and TCE. By keeping your Volunteer Site Information Sheet current, you’re not just complying; you’re amplifying community support during tax season. Download it today from IRS.gov, complete it accurately, and watch your site’s reach grow.

Ready to get started? Visit the IRS Site Coordinator Corner for training and resources. If you’re a taxpayer seeking help, use the VITA Locator Tool now.

This article is for informational purposes only and not official IRS advice. Consult IRS.gov or a professional for personalized guidance.

IRS Form 13715 Download and Printable

Download and Print: IRS Form 13715