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Organizations exempt under section 501(c)(3) file Form 8940, Request for Miscellaneous Determination, under sections 507, 509(a), 4940, 4942, 4945, and 6033. Nonexempt charitable trusts may also file this form for an initial determination under section 509(a)(3).

Use Schedule D (Form 1065), Capital Gains and Losses, to report the capital gains and losses from transactions reported on Form 8949, Sales and Other Dispositions of Capital Assets; certain transactions the partnership doesn't have to report on Form 8949; capital gains from installment sales from Form 6252, Installment Sale Income; capital gains and losses from like-kind exchanges from Form 8824, Like-Kind Exchanges (and section 1043 conflict-of-interest sales); partnership's share of net capital gains and losses, including specially allocated capital gains and losses, from partnerships, estates, and trusts; and capital gain distributions.

Use Schedule D (Form 1065), Capital Gains and Losses, to report the capital gains and losses from transactions reported on Form 8949, Sales and Other Dispositions of Capital Assets; certain transactions the partnership doesn't have to report on Form 8949; capital gains from installment sales from Form 6252, Installment Sale Income; capital gains and losses from like-kind exchanges from Form 8824, Like-Kind Exchanges (and section 1043 conflict-of-interest sales); partnership's share of net capital gains and losses, including specially allocated capital gains and losses, from partnerships, estates, and trusts; and capital gain distributions.

Form 1120 (Schedule G), Information on Certain Persons Owning the Corporation's Voting Stock, is used to provide information applicable to certain entities, individuals, and estates that own, directly, 20% or more, or own, directly or indirectly, 50% or more of the total voting power of all classes of a corporation's stock entitled to vote.

An adopter of a Volume Submitter (VS) plan files Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans (Info Copy Only), to request a determination letter (DL) from the IRS for the qualification of a modified defined benefit (DB) or a defined contribution (DC) plan and the exempt status of any related trust.

Form 921-I, Consent Fixing Period of Limitation on Assessment of Income and Profits Tax should be used by investors in the electing S-Corporation, Partnership, Limited Liability Company, Trust, Syndicate, Pool, etc. that are not subject to unified audit and litigation procedures for TEFRA (Tax Equity & Fiscal Responsibility Act) partnerships.

An adopter of a Volume Submitter (VS) plan files Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans (Info Copy Only), to request a determination letter (DL) from the IRS for the qualification of a modified defined benefit (DB) or a defined contribution (DC) plan and the exempt status of any related trust.

Report on Form 1099-MISC, Miscellaneous Information, or Form 1099-NEC, Nonemployee Compensation, only when payments are made in the course of your trade or business. Personal payments are not reportable. You are engaged in a trade or business if you operate for gain or profit. However, nonprofit organizations are considered to be engaged in a trade or business and are subject to these reporting requirements. Other organizations subject to these reporting requirements include trusts of qualified pension or profit-sharing plans of employers, certain organizations exempt from tax under section 501(c) or (d), farmers' cooperatives that are exempt from tax under section 521, and widely held fixed investment trusts. Payments by federal, state, or local government agencies are also reportable. See the specific instructions for each form, within these combined instructions, for the types of payments that are to be reported.

Form 1065 (Schedule B-2), Election Out of Partnership Level Tax Treatment - Partnerships with 100 or fewer partners can annually elect out of the centralized partnership audit regime if each partner for the tax year is an individual, a C corporation, a foreign entity that would be treated as a C corporation were it domestic, an S corporation, or an estate of a deceased partner.

Form 1065 (Schedule B-2), Election Out of Partnership Level Tax Treatment - Partnerships with 100 or fewer partners can annually elect out of the centralized partnership audit regime if each partner for the tax year is an individual, a C corporation, a foreign entity that would be treated as a C corporation were it domestic, an S corporation, or an estate of a deceased partner.