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Our telephone assistors can help with many of your questions. There are some, though, that are too complex for us to help you with by phone. Those topics are listed on this page, along with IRS.gov resources that may help you.

Here are some other ways to get help if you do have a question on a complex tax topic that we can't answer:

• Check the help feature of your electronic filing software
• Review our forms, publications and instructions
• Contact a tax professional or a tax attorney
• For information about tax penalties, see Penalties

This list of resources is not all-inclusive. Please use our search feature to find more information.

Categories

We've grouped complex tax topics within the categories listed here. Choose a category to see specific complex topics and the IRS.gov resources that may help you.

• Business, sale and depreciation
• Capital gains and losses
• Commuting
• Corporations, exempt organizations and partnerships
• Education
• Health care
• International
• Rentals and residential
• Trusts
• Specific forms

Business, sale and depreciation

Sale of business

• Calculation of the basis of property, depreciation recapture or the gain (loss) from the sale or other disposition of business property. Phone assistors can discuss the formulas and rules for calculating basis and depreciation recapture or the gain/loss from the sale of business property. For help, see:
  • Form 4797, Sales of Business Property
  • Sales and Other Dispositions of Assets, Publication 544
• Sale methods (i.e., installment sale, IRC Section 1031, etc.) that would be most advantageous for a business ¨C for help, see:
  • Form 8824, Like-Kind Exchanges
  • Form 4797, Sales of Business Property
  • Installment Sales, Publication 537
  • Sales and Other Dispositions of Assets, Publication 544
• Installment sales ¨C for help, see:
  • Form 6252, Installment Sale Income
  • Installment Sales, Publication 537 (2019)
  • Topic no. 705, Installment sales
• Section 1031 exchange - Advising taxpayers on how to structure a transaction to meet the requirements. Phone assistors will explain the statutory requirements of an IRC Section 1031 exchange. For help, see:

Depreciation

• Calculation of depreciation for property acquired in a Section 1031 (like-kind) exchange ¨C for help, see: Notice 2000-4 PDF
• Gain from selling or disposing property that loses value over time ¨C for help, see:
  • Sales and Other Dispositions of Assets, Publication 544
  • Topic No. 409 Capital Gains and Losses
• Depreciation cautions and bonus depreciation calculations including IRC Section 179 expense deductions ¨C for help, see:
  • How to Depreciate Property, Publication 946 (2019)
  • Instructions for Form 4562 (2019): Depreciation and Amortization (including information on listed property)
  • IRS issues guidance on Section 179 expenses and Section 168(g) depreciation under Tax Cuts and Jobs Act
  • New rules and limitations for depreciation and expensing under the Tax Cuts and Jobs Act
  • Topic no. 704, Depreciation

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Capital gains and losses

Our telephone assistors will answer all non-complex capital gains questions. However, we will not do complex calculations for you such as calculating actual basis in complex situations.

• Bitcoin, cryptocurrency and virtual currency
• Day trading ¨C for help, see:
  • Form 4797, Sales of Business Property
  • Investment Income and Expenses, Publication 550
• Excess business losses (Tax reform)
• Like-kind exchange ¨C for help, see:
  • Form 8824, Like-Kind Exchanges
• Mark-to-market transactions ¨C for help, see:
  • Form 6781, Gains and Losses From Section 1256 Contracts and Straddles
  • Investment Income and Expenses, Publication 550 (2019)
  • Topic no. 429, Traders in securities (information for Form 1040 or 1040-SR filers)
• Opportunity zones (Tax reform)
• Stock options ¨C for help, see:
  • Form 3921, Exercise of an Incentive Stock Option Under Section 422(b)
  • Form 3922, Transfer of Stock Acquired Through An Employee Stock Purchase Plan Under Section 423(c)
  • Hedging transactions
  • Notional principle contracts
  • Investment Income and Expenses, Publication 550
  • Taxable and Nontaxable Income, Publication 525
  • Puts, calls and straddles
  • Statutory or non-statutory employee stock options

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Commuting

• Qualified bicycle commuting reimbursement (Tax reform)

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Corporations, exempt organizations, and partnerships

General

• Adjustment or change to accounting method ¨C for help, see:
  • IRC Section 481(a)
  • Form 3115, Application for Change in Accounting Method
• Change entity classification (ex. corporation to an S corporation, partnership to a corporation) ¨C for help, see:
  • Form 2553, Election by a Small Business Corporation
  • Form 8832, Entity Classification Election
  • Limited liability company
  • LLC filing as a corporation or partnership
• IRC Section 754 Elections ¨C for help, see 
• Net operating losses ¨C for help, see:
  • CARES Act or coronavirus (COVID-19)
  • Net Operating Losses NOLs for Individual Estates and Trusts, Publication 536
  • Corporations, Publication 542, page 14
• Tax reform ¨C for help, see:
  • Deduction for qualified business income
  • Employment compensation reforms ¨C for help, see:
    • Employer credit for paid family leave - New tax credit for employers who provide paid family and medical leave, Publication 5327 PDF
    • Employer deduction for certain fringe benefits
  • Excise tax on investment income for private colleges and universities
  • Insurance industry reforms PDF
  • Unrelated business taxable income reforms

Corporations

• Corporate consolidations, mergers or reorganizations ¨C for help, see Form 1122, Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return

Employers and employee benefits

• General rule for calculating taxation of distributions of pensions and annuities
• Health Savings Account (HSA)

Excise tax

• Charities and Chapter 41 and 42 persons ¨C for help, see Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapter 41 and 42 of the IRC

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Education

• 529 account funding for primary school education (Tax reform)
• Discharged student loans (Tax reform)

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Health care

• Egg donors ¨C for help, see:
  • Perez v IRS Commissioner (UStaxcourt.gov)
  • Medical and Dental Expenses, Publication 502
• Health Savings Account (HSA)

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International

Boycotting income and foreign tax computation

• International boycotting income ¨C for help, see: Form 5713, International Boycott Report
• Alternative minimum tax - foreign tax computation ¨C for help, see:
  • Foreign tax credit - Special issues
  • Form 1116, Foreign Tax Credit (Individual, Estate, or Trust)
  • Form 4626, Alternative Minimum Tax
  • Form 5329, Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts
  • Instructions for Form 1118, Foreign Tax Credit ¨C Corporations PDF
  • Foreign Tax Credit for Individuals, Publication 514
  • Topic no. 556, Alternative Minimum Tax

International, corporations

• Branch profits tax - foreign corporations with branch in the United States ¨C for help, see Form 1120F, U.S. Income Tax Return of a Foreign Corporation
• Earnings and profit of foreign corporations ¨C for help, see:
  • Form 965, Inclusion of Deferred Foreign Income Upon Transition to Participation Exemption System
  • Form 1120-F, U.S. Income Tax Return of a Foreign Corporation
  • Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations
  • Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business
  • Corporations, Publication 542
• Foreign corporations including foreign corporations that specialize in international trade ¨C for help, see:
  • Foreign sales corporations (FSC or FISC) ¨C See Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation
  • Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business
• IRC Sec 78 - Gross-up (increase dividend income) ¨C for help, see Form 1118, Foreign Tax Credit - Corporations
• Possession corporations - incorporated in U.S. but operating primarily in U.S. possessions, such as Puerto Rico ¨C for help, see:
  • Form 1118, Foreign Tax Credit - Corporations
  • Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, Publication 80, Circular SS
• Sub Part F - IRC 951 - IRC 964: Under limited circumstances foreign corporations do not pay U.S. tax on foreign sourced income ¨C for help, see 

International, general

• Base erosion tax (Tax Reform) ¨C for help, see Form 8991, Tax on Base Erosion Payments of Taxpayers with Substantial Gross Receipts
• Deemed paid foreign tax credit ¨C for help, also see:
  • Form 1116, Foreign Tax Credit (Individual, Estate, or Trust)
  • Accounting Periods and Methods, Publication 538
  • Foreign Tax Credit for Individuals, Publication 514
• Entity classification election ¨C for help, see:
  • Form 2553, Election by a Small Business Corporation
  • Form 8832, Entity Classification Election
  • Limited Liability Company
  • LLC filing as a corporation or partnership
  • Choose your form of business entity: Business structure
• Expatriates ¨C for help, see:
  • Expatriation tax
  • Relief procedures for certain former citizens
  • Form 8854, Initial and Annual Expatriation Statement
  • Form W-8 CE, Notice of Expatriation and Waiver of Treaty Benefits
• Extraterritorial income exclusion ¨C for help, see Form 8873, Extraterritorial Income Exclusion
• Foreign Account Tax Compliance Act (FATCA) ¨C for help, see:
  • Form 8938, Statement of Specified Foreign Financial Assets
    • Do I need to file Form 8938, Statement of Specified Foreign Financial Assets?
  • FATCA information for individuals
• Foreign Derived Intangible Income (FDII) (Tax Reform) ¨C for help, see Form 8993, Section 250 Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income
• Foreign currency exchange rate gain ¨C for help, see:
• Foreign trusts ¨C for help, see: Form 1116, Foreign Tax Credit (Individual, Estate, or Trust)
• Gig economy ¨C for help, see:
  • Gig Economy tax center
  • Form SS-4, Application for Employer Identification Number (EIN)
  • Understanding ÐÇ¿ÕÌåÓýÊÖ»ú¶Ë EIN, Publication 1635 PDF
• Global Intangible Low-Taxed Income (GILTI) (Tax Reform) ¨C for help, see Form 8993, Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI)
• IRC Sec 78 - Gross-up (increase dividend income) ¨C for help, see 
• Passive foreign investment company ¨C for help, see Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
• Qualified electing funds ¨C for help, see: Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
• Reorganizations ¨C for help, see:
  • Private foundations
  • Chapter 11 bankruptcy - Reorganization
  • Schedule O (Form 5471), Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock PDF
• Sec 367 rulings ¨C IRC 367 ¨C for help, see:
• Sec 965, Transition Tax on Untaxed Foreign Earnings (Tax Reform) ¨C for help, also see:
  • Questions and answers about reporting related to Section 965 on 2017 tax returns
• Startups ¨C for help, see:
  • Applying for tax exempt status
  • Checklist for starting a business
  • Choose your form of business entity: Business structure
  • Claim the Research Tax Credit - Form 6765, Credit for Increasing Research Activities
  • Classification of taxpayers for U.S. tax purposes
  • Get an employer identification number
  • Retirement plans startup costs tax credit
  • Tax cuts and Jobs Act information for businesses
• IRC Sec 482 ¨C Adjustments ¨C for help, see IRM 4.11.5 Allocation of Income and Deductions under IRC 482
• Transfer pricing - IRC 482 - IRS authority to change prices of goods/services sold between related parties if not arm's length transaction
• Tax planning questions ¨C for help, see Year-round tax planning is for everyone, Publication 5349 PDF
• US persons overseas starting a business ¨C for help, see Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, Publication 80, Circular SS
• Withholding requirements for foreign entities ¨C for help, see:
  • Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
    • Discussion of Form 1042, Form 1042-S and Form 1042-T
  • Form W-8 IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity or Certain U.S. Branches for United States Tax Withholding and Reporting
  • Form W-8 EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting
  • Form W-8BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
  • Form W-8 BEN, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
  • Form W- 8 CE, Notice of Expatriation and Waiver of Treaty Benefits PDF
  • Form W-8 EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting
• Withholding requirements for nonresident aliens ¨C for help, see:
  • U.S. Tax Guide for Aliens, Publication 519
  • Form W-8 BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
  • Form W-8 ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected with the Conduct of a Trade or Business in the United States

International, trusts other than grantor

• Distributions to alien beneficiaries

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Rentals and residential

• Basis calculation in complex situations ¨C for help, see:
  • Residential Rental Property, Publication 527
  • Know the tax facts about renting out residential property
• Material participation calculation ¨C for help, see Passive Activity and At-Risk Rules, Publication 925

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Trusts

Estate and trust laws vary by state. Seek state or professional guidance.

• Access to estate and trust funds or closing a trust - Seek state or professional guidance ¨C for help, also see:
  • Employer ID numbers
  • Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
  • Form 1041, U.S. Income Tax Return for Estates and Trusts
  • Survivors, Executors and Administrators, Publication 559
  • Topic no. 311, Power of attorney information
• Bankruptcy estates ¨C for help, see Bankruptcy Tax Guide, Publication 908
• Charitable trusts, calculations for ¨C for help, see 
• Distributions to alien beneficiaries ¨C for help, see Form 1041, U.S. Income Tax Return for Estates and Trusts
• Net operating losses ¨C for help, see Net Operating Losses NOLs for Individual Estates and Trusts, Publication 536
• Ownership of assets and their valuation ¨C for help, see Basis of Assets, Publication 551, PDF
• Rabbi trusts (taxability and establishment of the trust) ¨C for help, see Rabbi Trusts, Notice 2000-56 PDF
• Electing Small Business Trusts (ESBT) ¨C Assistors will only answer questions that can be addressed by the information in the 1041 instructions

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Specific forms

Our telephone assistors can't help you with these forms and we can't offer line-by-line help with any form. To get help, contact a tax professional or attorney or check the help features of your electronic filing software.

Individuals, general form

• 6251, Alternative Minimum Tax

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Business, general forms

• 730, Monthly Tax Return for Wagers
• 1128, Application to Adopt, Change or Retain a Tax Year

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Depreciation and sale of business forms

• 4562, Depreciation and Amortization (Including Information on Listed Property)
• 4797, Sale of Business Property
• 6252, Installment Sale Income
• 8824, Like-Kind Exchanges

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Energy form

• 5695, Residential Energy Credits

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Health care form

• 8994, Employer Credit for Paid Family and Medical Leave (Tax Reform)

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Corporations, exempt organizations and partnerships forms

• 966, Corporate Dissolution or Liquidation
• 970, Application to Use LIFO Inventory Method
• 972, Consent of Shareholder to Include Specific Amount in Gross Income
• 973, Corporation Claim for Deduction for Consent Dividends
• 976, Claim for Deficiency Dividends Deductions by a Personal Holding Company
• 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return
• 1120-C, U.S. Income Tax Return for Cooperative Associations
• 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation
  • 1120 Schedule H, Section 280H Limitation for a Personal Service Corporation (PSC)
  • 1120 Schedule N, Foreign Operations of U.S. Corporation
  • 1120 Schedule PH, U.S. Personal Holding Company (PHC) Tax
• 1120-RIC, U.S. Income Tax Return for Regulated Investment Companies
• 1120-SF, U.S. Income Tax Return for Settlement Funds
• 1128, Application to Adopt, Change, or Retain a Tax Year
• 2032, Contract Coverage Under Title II of the Social Security Act
• 2438, Undistributed Capital Gains Tax Return
• 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains
• 3115, Application for Change in Accounting Method
• 4626, Alternative Minimum Tax Corporations (Tax Reform) PDF
• 4678A, Election to Be Treated as an Interest Charge DISC
• 5452, Corporate Report of Non-dividend Distributions
• 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations
  • 5471, Schedule J PDF
  • 5471, Schedule M PDF
  • 5471, Schedule O PDF
• 6069, Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction
• 8308, Report of a Sale or Exchange of Certain Partnership Interest
• 8827, Credit for Prior Year Minimum Tax - Corporations

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Employers and employee benefits forms

• 5300, Application for Determination for Employee Benefit Plan
• 5500, Annual Return/Report of Employee Benefit Plan, including all 5500 series and schedules

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International forms

Excise tax

• 637, Application for Registration (for certain excise tax activities)

Corporations

• 1118, Foreign Tax Credit ¨C Corporations
• 8848, Consent to Extend the Time to Assess the Branch Profits Tax Under Regulations Sections 1.884 - 2(a) and (c)

General

• 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships
• 8288, U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Real Property Interests
• 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships

Partnerships with foreign partners

• 8804, Annual Return for Partnership Withholding Tax (Section 1446)
• 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax
• 8813, Partnership Withholding Tax Payment Voucher (Section 1446)

Trusts other than grantor

• 1116, Foreign Tax Credit (Individual, Estate, or Trust)
• 1041, U.S. Income Tax Return for Estates and Trusts

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Rentals and residential form

• 8582, Passive Activity Loss Limitations, portions unrelated to the taxpayer's rental property

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Tax professionals form

• 23, Application for Enrollment to Practice Before the Internal Revenue Service

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Trusts forms

• 706, United States Estate (and Generation-Skipping Transfer) Tax Return
• 709, United States Gift (and Generation-Skipping Transfer) Tax Return
• 990, Return of Organization Exempt from Income Tax series
• 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement (Tax Reform)
• 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts
• 3520-A, Annual Information Return of Foreign Trust with a U.S. Owner

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Tax professionals

Tax professionals who need to request an Employer Identification Number (EIN) for a taxpayer should follow the instructions in IRM 21.7.13.3.8, Receiving EIN Applications Form Field Compliance.

IRS revenue officers and revenue agents

IRS revenue officers and revenue agents looking for account related inquiries should request technical support from their own operating division.