ÐÇ¿ÕÌåÓýÊÖ»ú¶Ë

Information about Form SS-4, Application for Employer Identification Number, including recent updates, related forms, and instructions on how to file. Form SS-4 is used by sole proprietors, corporations, partnerships, estates, trusts, and other entities to apply for an EIN.

U.S. persons, domestic corporations or domestic estates or trusts must file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation, to report any exchanges or transfers of property described in section 6038B(a)(1)(A) to a foreign corporation.

Manner in which funds must be "segregated" in split interest trust, to be outside restrictions on private foundations.

CP292 tells you we're revoking your Qualified Subchapter S Trust (QSST) election.

CP290 tells you we approved your Electing Small Business Trust (ESBT) election.

CP291 tells you we're revoking your Electing Small Business Trust (ESBT) election.

Information about Form 6198, At-Risk Limitations, including recent updates, related forms and instructions on how to file. Form 6198 is used by individuals, estates, trusts, and certain corporations to figure the profit (loss) from an at-risk activity, the amount at risk, and the deductible amount of the loss.

Information about Schedule E (Form 1040), Supplemental Income and Loss, including recent updates, related forms, and instructions on how to file. Schedule E is used to report income from rental properties, royalties, partnerships, S corporations, estates, trusts, and residual interests in REMICs.

CP288 tells you we accepted your election or treatment as a Qualified Subchapter S Trust (QSST).

If you are a calendar-year taxpayer and you use June 30 as the applicable date for calculating interest, use this table to determine the combined interest rate to report on the tax related to the total accumulation distribution of trusts on Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts.