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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.

A FSC was a foreign corporation (i.e., incorporated abroad) created by "parent" shareholders (mostly corporations).? Almost all FSCs were owned by domestic corporations (i.e., incorporated in the United States); however, owners of a FSC were generally referred to as "shareholders" or ¡°related suppliers¡¯, since a FSC may have also been owned by an individual, a partnership, or a trust or estate.?

Free webinars and in-person sessions with the IRS Financial Intermediary team. Get assistance and updates for Qualified Intermediaries, Withholding Partnerships and Withholding Foreign Trusts.

We're sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return.

Information about Form 2438, Undistributed Capital Gains Tax Return, including recent updates, related forms and instructions on how to file. Regulated investment companies (RICs) and real estate investment trusts (REITs) file this form when they are electing to designate undistributed capital gains under section 852(b)(3)(D) or 857(b)(3)(D).

Complete and submit Form 14039-B, Business Identity Theft Affidavit, if you suspect that your business entity, estate, trust, or exempt organization has been a victim of identity theft.

Form SS-4 is used by sole proprietors, corporations, partnerships, estates, trusts, and other entities to apply for an employer identification number (EIN), a nine-digit number assigned for tax filing and reporting purposes.

We have posted a revised version of the 2023 Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation.

This section provides a discussion of the statute of limitations on tax exempt trusts, prohibited transactions, procedures used by the IRS when protecting a statute, and various publications about statutes.