Forms Filled Under More Specialized Circumstances

DIY’ers, use these forms under special circumstances. I do recommend getting help with some of them, at least the first time you do them.

FormDescription
35203520AReport interests in non-US trusts or estates, or gifts from non-resident aliens over $100,000 USD.
(Get help with these!)
4562Depreciation (in Canada, called Capital Cost Allowance)
Used with Schedule C, self employment, or Schedule E, real estate rental.
5471...and associated Schedules
US citizens file this if they own shares in a corporation that is "controlled" by US shareholders each owning at least 10%.
(Get help with these!)
8621Certain non-US mutual funds and ETF's, and certain corporations with passive income.
(Get help with these, to avoid punitive US taxation!)
8829(Used with Schedule C, self-employment)
Business use of home expenses
8833Treaty-based return positions Avoid double taxation.
(Get help with these!)
8858"Foreign branches"
Filed with Schedules C and E - learn if exceptions apply.
(Get help with these!)
8865Non-US Partnership information return
(Get help with these!)
8938Like the FBAR, but filed directly to the IRS, if the value of your assets exceed higher thresholds.
(Get help with these!)
8949If you filed schedule D, use this form to itemize sales of securities.

Important recommendations:

  1. If you are a DIY’er, save yourself a headache, and have someone look over your returns to find any glaring oversights.  Let us do it at a fraction of the cost of an accountant!
  2. Do NOT file delinquent tax returns or FBARs with the IRS until you learn how to avoid penalties!