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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.

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).

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).

June 26, 2024 ¡ª A former city of Newark official who served as deputy mayor and director of the Newark Department of Economic and Housing Development (DEHD) and served as executive vice president and chief real estate officer of the Newark Community Economic Development Corporation (NCEDC) today admitted conspiring with two Newark business owners to obtain corrupt payments intended to influence and reward him for assisting the business owners with the acquisition and redevelopment of various Newark-owned properties, U.S. Attorney Philip R. Sellinger announced.

June 4, 2025 ¡ª The following is according to court documents and statements made in court: for tax years 2015 and 2016, Matthew Tucci, of West Long Branch, filed tax returns that stated he owed more than $2 million in taxes for both years. Despite admitting that he owed those taxes, Tucci did not fully pay them when they were due. Instead, Tucci purchased real estate and engaged in a series of transactions designed to conceal his interest in those properties.

Publication 559, Survivors, Executors and Administrators, is designed to help those in charge (personal representatives) of the property (estate) of an individual who has died (decedent). It shows them how to complete and file federal income tax returns and explains their responsibility to pay any taxes due on behalf of the decedent.

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.

Publication 5710, Exempt Organizations Technical Guide TG 6 IRC 501(c)(6) Business Leagues, discusses tax exemption of business leagues, chambers of commerce, real estate boards, and boards of trade described under Internal Revenue Code (IRC) Section 501(c)(6).

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.

Aug. 28, 2024 ¡ª The United States Attorney¡¯s Office for the Middle District of Pennsylvania and the Department of Justice, Tax Division announced that Jill Moran, of Conyngham, Pennsylvania, appeared in federal district court today and pleaded guilty to a three-count criminal information charging her with failing to pay individual income taxes for calendar years 2016, 2017, and 2018, in connection with substantial legal fees she earned as the owner and operator of The Powell Law Group, P.C., a Luzerne County-based law firm, and as a member of the Trust Advisory Committee for the mass tort litigation described below.