Form 2439: Notice to Shareholder of Undistributed Long-Term Capital Gains
Form 2439, “Notice to Shareholder of Undistributed Long-Term Capital Gains,” is an IRS information form that Regulated Investment Companies (RICs — e.g., mutual funds…
Form 2106: Employee Business Expenses—Definition and Who Can File
Brief overview Form 2106, Employee Business Expenses, is an IRS form used to calculate ordinary and necessary unreimbursed job expenses that certain employees may…
Form 2106-EZ: Unreimbursed Employee Business Expenses—Overview
Key takeaways – Form 2106-EZ was a simplified IRS form employees used to claim unreimbursed ordinary and necessary job expenses (travel, lodging, meals, vehicle…
Form 13f
SEC Form 13F is a quarterly disclosure that institutional investment managers who exercise investment discretion over at least $100 million in certain securities must…
Form 1310: Purpose for Taxes, Who Files, and How to File
Key takeaways – Form 1310 is filed to claim a tax refund on behalf of a taxpayer who has died and to tell the…
Form 1120-S: U.S. Income Tax Return for an S Corporation
Form 1120-S, “U.S. Income Tax Return for an S Corporation,” is the annual federal tax return S corporations use to report their income, gains,…
Form 1099-INT: What It Is, Who Files It, and Who Receives It
Form 1099‑INT is an IRS information return used to report interest income paid to U.S. taxpayers during a calendar year. Financial institutions, brokers, mutual…
Understanding Form 1099-B: Broker and Barter Transactions Explained
Form 1099‑B, “Proceeds From Broker and Barter Exchange Transactions,” is the information return brokerages and barter exchanges use to report transactions in securities, certain…
Form 1095-C: Definition, Uses, Tax Filing Requirements
Form 1095‑C, Employer‑Provided Health Insurance Offer and Coverage, is an IRS information return that Applicable Large Employers (ALEs) use to report the health coverage…
Form 1095-B: Health Coverage: What it is, How it Works
• Form 1095‑B, “Health Coverage,” is an IRS information return that documents who had minimum essential health insurance and the months covered under that…