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Form Instructions 1040-A and Form 1040: Basics

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Form 1040-A: U.S. Individual Tax Return Definition

On April 6, 2011, there was a change in reporting that made Form 1040A obsolete. The Form 1040A is no longer an appropriate form for the reporting of business interest and dividends on the Form 1040. Any business interest or dividend reported on this form will be required to be reported on the Form 1040NR as the “source income” of a controlled foreign corporation. Form 1040NR: U.S. Corporations and Partnerships Form 1040NR of the U.S. Internal Revenue Service (IRS) was a simplified version of current Form 1040, and used by U.S. shareholders, partners, or corporations to file an American income tax return. On April 6, 2011, there was a change in reporting that made Form 1040NR obsolete. This form is no longer an appropriate form for the reporting of business interest and dividends on the Form 1040. Any business interest or dividend reported on this form will be required to be reported on the Form 1040NR as the “source income” of a controlled foreign corporation. Form 4797: U.S. Return for Federal Employees U.S. federal employees can use Form 4797 for a tax return that does not include business income (such as dividends or interest) or income that is not “regularized income” (such as capital gains on any sale of stock or partnership interest). A U.S. employee making this application can use Form 4797 as a “foreign affiliate” to report the business income of a non-U.S. affiliated company and its affiliates at a level consistent with current law. The IRS has a Form 2053 that will be used to report U.S. federal employee income that would generally be reported on a Form 4797 in a non-participating corporation (such as an LLC or S corporation). On March 27, 2009, an advisory opinion issued by the IRS clarified that Forms 4797 filed by some U.S. corporations are not acceptable for federal income tax reporting. The IRS has clarified the Form 4797 form that a U.S. corporation filing Form 4797 may use in lieu of a Form 4797 from a foreign affiliate, but the Form 4797 cannot be used to report foreign affiliates that are not U.S. corporations. This advisory opinion was on the basis of the U.S. Supreme Court's opinion in U.S. v. Beretta USA, Inc.

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Form 1040: U.S. Individual Tax Return Definition, Types, and Use

A “tax return,” then, must be submitted to the IRS by an individual filing taxes for the year. This form is sent to the IRS by a taxpayer during the taxpayer's monthly tax response period, which is the time from the due date of filing the return to the payment of all the taxes due. The IRS uses its own rules when it determines which taxpayers fall within the monthly tax response period. Forms for Forms 1040 (Tax Returns) and 1040NR Use Form 1040, which can be mailed to the IRS or mailed to the address on the form. Form 1040 (Tax Returns) or Form 1040NR (NR1040NR) Form 1040, or Form 1040NR, can be sent to a tax processing facility in one of the following ways: The taxpayer can mail both forms directly to the IRS. Mail the form with an itemized statement of income and expenses to the address on the form. (See U.S. Filing Tips at page 7 for information on mailing the form in person.) Mail the form with an itemization statement of income and expenses to the address on the form. The taxpayer also can mail the form electronically to the address on the form using the IRS' Secure Access for E-File Users (SAFE) service. . The IRS can mail both forms directly to the taxpayer. Mail the form with an itemized statement of income and expenses to the address on the form. The taxpayer also can mail the form electronically to the address on the form within 3 or 45 days of the taxpayer's filing due date. To help taxpayers with complicated transactions, or who have questions about mailers for electronic filing, ask them about the Electronic Data Retrieval Service (EARS) (Form W-6). Forms for Forms 1120, 1040A and 1040NR Use Form 1120, which can be mailed to the IRS or mailed to the address on the form. Form 1120 (Tax Forms) In some cases, taxpayers may still want to complete one form for both the 1040 and the 1120 form that the taxpayers filed using a different address on the 1040. Form 1120 should not be used only if the taxpayer did not use a different address on the 1040 and the 1120 forms. When filing the 1040 and 1120 together, send both forms as a single PDF, not one single file.

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