Employer's Withholding Return:
Form 941-If you are a business employer with no agricultural employees, you will file the quarterly Form 941 to report wages you have paid, tips your employees have reported to you, Federal income tax withheld, social security and Medicare taxes withheld, your share of social security and Medicare taxes, and advance earned income credit payments. A separate Form 941 is filed for each quarter. Form 941 is due by the last day of the month following the end of the quarter.
Related: Publication 15-Circular E, Employer's Tax Guide (68 Pages)
Related: Topic 758-Employer's Quarterly Federal Tax Return (1 Page)
Related: Instructions for Form 941 (4 Pages)
Related: Schedule B: Employer's Record of Federal Tax Liability (2 Pages)


Form 945-File Form 945 to report any non-payroll income tax withheld in 2003. All Federal income tax withholding reported on Forms 1099 (e.g., Form 1099-R or 1099-MISC) or Form W-2G must be reported on Form 945. Do not report Federal income tax withholding from wages on Form 945.
Related: Publication 15-Circular E, Employer's Tax Guide (68 Pages)
Related: Schedule A: Annual Record of Federal Tax Liability (3 Pages)
Related: Instructions for Form 945 (4 Pages)


Depreciation and Amortization:
Form 4562- Use Form 4562 to claim your deduction for depreciation and amortization, make the election under section 179 to expense certain property and provide information on the business or investment use of automobiles and other listed property. Do not file Form 4562 to report depreciation and information on the use of vehicles if you are an employee deducting job-related vehicle expenses using either the standard mileage rate or actual expenses. File a separate Form 4562 for each business or activity on your return for which Form 4562 is required.
Related : Instructions for Form 4562 (12 Pages)
Related : Publication 534-Depreciating Property Placed in Service Before 1987 (20 Pages)
Related : Publication 551-Basis of Assets (12 Pages)
Related : Publication 946-How to Depreciate Property (111 Pages)


Unusual Forms and When They are Used:
Form 56-A fiduciary uses Form 56 to notify the ORS of the creation or termination of a fiduciary relationship under Section 6903. By filing this form, the fiduciary notifies the IRS of the address to send correspondence and official notices. It should be filed when the fiduciary relationship is created and files with the Internal Revenue Service Center where returns are expected to be filed.

Form 1128-A taxpayer who wishes to change the taxable year must File Form 1128. In addition, partnerships and personal service corporations file Form 1128 to adopt a tax year other than the required tax year. Generally, Form 1128 must be filed by the fifteenth day of the second calendar month after the short period ends.
Related: Instructions for 1128 (7 Pages)

Form 2758-Form 2758 is an application for an extension to file certain returns other than individual income tax returns. An original and a copy must be filed and a reason stated why an extension is needed. The IRS will show whether or not the application is approved and will return the copy.

Form 3115-A taxpayer who wishes to change an accounting method must file Form 3115 to receive permission. No user fee is required if Form 3115 is filed under one of the several published automatic change procedures. Generally, applicants must file Form 3115 in the first 180 days of the tax year in which the change is requested.
Related: Instructions for 3115 (4 Pages)

Form 8082-A partner or S corporation shareholder must generally report items consistent with the way they were reports to the taxpayer by the partnership or S corporation on Schedule K-1. Form 8082 is used to notify the IRS of any inconsistency between the treatment of an item on the return and the way the pass-through entity reported the same item on the return. Form 8082 is attached to the original return of the partner of S corporation shareholder.
Related: Instructions for 8082 (3 Pages)

Form 8308-Form 8308 is filed by a partnership to report the sale or exchange by a partner of all or part of a partnership interest where any money or other property received in exchange for the interest is attributable to unrealized receivables or substantially appreciated inventory items. The form may be filed separately or as an attachment to Form 1065.

Form 8594-Both the buyer and seller of a group of assets that comprise a trade or business must use Form 8594 to report the sale if goodwill or going concern value attaches, or could attach, to the assets. Form 8594 is attached to the return for the year n which the sale date occurred. The buyer and seller must report the same information on the same form.
Related: Instructions for 8594 (3 Pages)

Form 8736-Partnerships and trusts may request an automatic three-month extension of time to file a return by completing and filing this form by the return's due date. For certain returns, a payment may be due and should accompany the request.

Form 8825-Partnerships and S Corporations must use Form 8825 to report rental real estate income and expenses instead of Schedule E. Space for up to eight properties is provided. Before completing this form, passive activity reporting requirements should be reviewed along with how to group activities of a partnership or S corporation.