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Use this system to apply, renew, certify or terminate status as a qualified intermediary, withholding foreign partnership or withholding foreign trust.

Information about Form 8582, Passive Activity Loss Limitations, including recent updates, related forms and instructions on how to file. Form 8582 is used by individuals, estates, and trusts with losses from passive activities to figure the amount of any passive activity loss (PAL) allowed for the current tax year.

Questions & Answers on GLAM 2013-001 addressing the Proper Tax Accounting Treatment of Certain Other Real Estate Owned (OREO) Property.

Find information for trustees administering bankruptcy estates, including notification of filing, addresses, Chapter 13 claim payments and IRS penalties.

Information about Form 8582-CR, Passive Activity Credit Limitations, including recent updates, related forms and instructions on how to file. Form 8582-CR is used by individuals, estates, and trusts with certain credits from passive activities to figure the amount of any passive activity credit allowed for the current tax year.

Information about Form 8875, Taxable REIT Subsidiary Election, including recent updates, related forms and instructions on how to file. A corporation (other than a REIT (Real Estate Investment Trust) or an ineligible corporation) and a REIT use this form to jointly elect to have the corporation treated as a taxable REIT subsidiary under section 856(l).

Use these actuarial tables to value annuities, life estates, remainders and reversions. For examples on how to use the tables, refer to IRS publications listed.

Use the IRS QI/WP/WT System to apply, renew or terminate your status as a Qualified Intermediary, Withholding Foreign Partnership or Withholding Foreign Trust.

Information about Form 8944, Preparer e-file Hardship Waiver Request, including recent updates, related forms and instructions on how to file. Specified tax return preparers use this form to request an undue hardship waiver from the section 6011(e)(3) requirement to electronically file returns of income tax imposed by subtitle A on individuals, estates, and trusts.

Information about Form 706-CE, Certification of Payment of Foreign Death Tax, including recent updates, related forms and instructions on how to file. The executor of the decedent¡¯s estate must file this form before the IRS can allow a credit for foreign death taxes claimed on Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.