US Internal Revenue Service: p1045--1998

8/14/2019 US Internal Revenue Service: p1045--1998

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1998 PUBLICATION 1045

TAXPr o g r a m A ppl i c a t i on

a n d

Pr o d u c t Or d e r B l a n k sF or Ta x Ye a r 1 99 8

P r o f e s s i o n a l s

P R O G R A M

TAX

VISIT TAXPROS CORNER @

www.irs.ustreas.gov

Catalog Number 11090W

EXPEDITEDELIVERY

Mail or TransmitForm 3975 by

November 2, 1998

CL I C K . Z I P. FA ST ROUNDTRIP.

EXPEDITEPROCESSING B Y

ON -L I N EORDERING

Reference Copies ofFederal Tax Forms and

Instructions(Package X) fromInternal Revenue Service

Federal Tax FormsCD-ROM

(Publication 1796) fromNational TechnicalInformation Service

Printed Products (variousforms and publications)from Superintendent of

Documents

See Page 5 for more details.


2/15

A R E M I N D E R

Tax Professionals can purchase

through the Superintendent of

Documents, U.S. Government Printing

Office, the following products using

Form 3286 that is included in this

publication or by World Wide Web

at: www.access.gpo.gov/sales

Publication 17, Your Federal

Income Tax

Publication 334, Tax Guide for

Small Business

Publication 1132,Reproducible

Federal Tax Forms and Instructions

Publication 1194, Tax Information

Publications

Publication 1194B,Business Tax

Information Publications

Note:

For a description of the publications

listed above, refer to page 12.

If you have any questions about your

Superintendent of Documents order,

please call (202) 512-1803 between

7:30 a.m. to 4:00 p.m., EST, Monday

through Friday.

The importance of the role ofincome tax preparers is recognized

in the Internal Revenue Code, which

contains provisions that regulate

conduct. These provisions include

civil tax penalties that can be

imposed on return preparers who:

1. Fail to meet disclosure requirements

and certain administrative actions,

2. Engage in certain prohibited

practices, or

3. Understate a taxpayer's tax

liability on any return or claim

for refund.

For more information, see Pub. 947,

Practice Before the IRS and Power of

Attorney; Circular 230, Regulations

Governing the Practice of Attorneys,

Certified Public Accountants, Enrolled

Agents, Enrolled Actuaries, and

Appraisers before the IRS; IRS Notice

90-20, 1990-1 C.B. 328, Rev. Proc. 95-95,

1995-2 C.B. 457, IRC sections 6060,

6109, 6662, 6694, 6695, and 7216; and

related income tax regulations.

RE S PON S I B I L I T I E S OFRETURN PREPARERS

Ex p a n d t h e Se r v i c es Yo u Of f e r a n d I n c r e a s e Yo u r

B u s in e ss Pr o f i t s by participating in the IRS e-file program you are

offering a desirable and valuable addition to your client services.

I mpr o ve t h e A cc u r a c y o f Re t u r n s F i l e d IRS e-file software

provides error messages that allow you to correct mistakes immediately,

before the return is filed. Filing an accurate return ensures prompt process-

ing by the IRS and speeds the refund to your client.

R ed u c e Yo u r H a n d l i n g Co st s IRS e-file requires less handling by

you and your staff. No more envelopes to address, no more trips to the Post

Office.

A c h i e v e A Co mp e t i t i v e Ed g e Become an Authorized IRS e-file

Provider and appeal to a larger market. IRS provides you with materials

you can use to help you market the program to your clients.

B es t Of A l l , I n c r e a se Cu s t o me r Sa t i sf a c t i on

With IRS e-file your clients receive a fast refund, even faster with Direct

Deposit, proof from the IRS that their tax returns have been accepted, and

peace of mind because IRS e-file is more accurate than a paper return. You

can also offer your clients who owe tax the opportunity to file now and

authorize an electronic debit from their bank accounts on a date they specify

up to April 15.

H a v e Qu e s t i o n s ? N e ed A n s w e r s ? Do n t K n o w W h e r e t o

B e g i n ? Contact an Electronic Tax Administration (ETA) Coordinator

before ordering Publication 3112, The E-file Application Package. Contact

information can be found on the Internet at www.irs.ustreas.gov in the

state-by-state information, or you can call, toll-free, 1-800-691-1894 and

ask for the ETA Coordinator nearest you. We encourage you to speak to a

Coordinator so your questions can be answered thoroughly and completely

before you apply. Your ETA Coordinators job is to make sure that

IRS e-file works well for you and your clients. Contact your ETA

Coordinator today!

TA K E A D VA N TA GE OF I RS E-F I L E


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De pa r t me n t o f t h e t r e a su r yI n t e r n a l Re ve n u e Se r v ic e

Wa s h i n g t o n , d .c . 2 0 2 2 4

Dear Tax Professional,

On July 22, 1998, the President signed into law the Internal Revenue Service Restructuring andReform Act of 1998. This new law represents a milestone and turning point for the IRS and will greatlyassist in our efforts to bring a new customer service focus to all facets of our operations.

In addition to its many new and important taxpayer protections, this landmark Act will greatlyassist the Service in its modernization efforts focused on meeting the needs of taxpayers. Last January,I unveiled a modernization concept for the IRS designed around a new organizational structure with anew business philosophy to drive it helping people to comply with the tax laws and ensuring the taxlaws are applied fairly. This Act gives us some important tools we need to bring these positive and

meaningful changes to the Service.

Over the next few years, we will revamp our business practices, with a focus on understanding,solving and preventing taxpayer problems. Our goals are early intervention, education, outreach andassistance.

When it comes to taxpayer service, its also clear that a one-size-fits-all IRS does not meet theneeds of our taxpayers. The new IRS will have four operating divisions that will work with specificgroups of taxpayers with similar needs.

The first division will focus on our largest group of taxpayers those who have only wage andinvestment income. The second division will be devoted to small business, the self-employed and thosewith supplemental income. The third will focus on middle market and corporate taxpayers, and the fourthwill center on the large tax-exempt sector.

Just as private sector companies create individual marketing programs to reach customers withdifferent needs, the IRS will tailor its publications, education and communications, and assistanceprograms to taxpayers with particular needs.

The modernization plan is a work in progress and I welcome your thoughts and observations aswe try to provide service as good as that found in the private sector. I hope that you will follow ourprogress by logging on to our web site at www.irs.ustreas.gov.

Sincerely,

Charles O. Rossotti

Commiss ioner

September 29, 1998


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The Tax Professionals Program is designed to provide tax professionals with

reference copies of the most frequently requested tax forms and instructions

(Package X) and tax news and special event information for their localities

(District and Service Center newsletters). This publication contains the

application form and order blanks for federal tax products available from the

Internal Revenue Service (IRS), Superintendent of Documents (SUPDOCS),

U.S. Government Printing Office (GPO) and National Technical Information

Service (NTIS) for tax year 1998. It also contains highlights of initiatives

underway in the IRS that effect the tax professional community.

The number of tax professionals participating in the Program continues

to decline as we diversify and offer our products and information

electronically. The Tax Professionals Corner (TaxPros Corner) at

www.irs.ustreas.gov/prod/bus_info/tax_pro contains detailed information

about services and initiatives affecting tax professionals.

Drafts of certain high-usage products can be accessed via the TaxPros

Corner as early as May and approved copies of federal tax products are

posted as early as September of each year. Products are usually posted 3

to 5 days after approval (Click-on the Official Forms Release Schedule).

The Local News Net available via the TaxPros Corner is our electronic

replacement for the printed local District and Service Center newsletters.

Subscribe today!

If you wish to continue or become a participant in the Program, transmit or

mail Form 3975, Tax Professionals Annual Mailing List Application and

Order Blank, (see on-line ordering for restrictions) to the appropriate IRSArea Distribution Center. Current program participants that do not submit

(either electronically or via mail) a Form 3975 will be removed from the

Program and will no longer receive Package X or local newsletters. A copy

of Form 3975 is provided in this publication and can be downloaded at

www.irs.ustreas.gov. Form 3975 should be submitted by only one

representative for each firm.

Package X, Reference Copies of Federal Tax Forms and Instructions, is sent

to each tax professional participating in the Program (upon request).

Package X, a two volume set, and employer tax forms are the only products

available to tax professionals at no cost. Employer tax forms (Forms W-2,

W-3, W-4, 1096, 1099 series, etc.) can be obtained by calling 1-800-829-3676

or by mail via Form 7018-A, Employers Order Blank for 1999 Forms.

The employer order blank (Form 7018-A) is included in Publication 15,

Employers Tax Guide. Publication 15 is sent to approximately 7.1 million

employers in November. Additional products are available from SUPDOCS,

www.irs.ustreas.gov, commercial forms providers, or the IRS TaxFax

Service. Package X can be ordered using Form 3975.

PRIVACY ACT & PAPERWORKREDUCTION A CT N OTICE

The Privacy Act of 1974 and the

Paperwork Reduction Act require that

when we ask you for information, wemust first tell you our legal right to ask

for the information, why we are asking

for it, and how it will be used. We must

tell you what could happen if we do notreceive it and whether your response is

voluntary, required to obtain a benefit, ormandatory under the law.

As a member of the Tax ProfessionalsProgram, your response is voluntary to

obtain a benefit: the tax items and tax

information offered via this distributionprogram. If you do not submit the

requested information, we may not

honor your application to maintainyour participation in the Tax

Professionals Program.

The time needed to complete

Form 3975 will vary depend ing onind ividua l circumstances.Theestimated average time is 3 minutes.

You are not required to provideinformation requested on a form that is

subject to the Paperwork Reduction Act

unless the form displays a valid OMBcontrol number. Books or records

relating to a form or its instructions must

be retained as long as their contentsmay become material in the administra-

tion of any Internal Revenue law.

Generally, tax returns and return infor-mation are confidential, as required by

Internal Revenue Code section 6103.

If you have comments concerning the

accuracy of these time estimates or

suggestions for making this formsimpler, we would be happy to hear

from you.You can write to:

Tax Forms Committee

Western Area Distribution Center

Rancho Cordova, CA 95743-0001

DO NOT send order forms to

th is address. See Forms 3975, 3286,

3287, and NTIS order form for

specific mailing addresses.

I NTRODUCTION

PROGRAM PARTICIPATION


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If we receive your order (Form 3975) for Package X by November 2, 1998,

you will receive Volume 1 by mid-December and Volume 2 by mid-January.

All orders received after November 2, 1998, will be processed on a weekly

basis. Volume 1 weekly shipments will start on November 23, 1998, and

Volume 2 shipments will begin on December 21, 1998. Please allow 7 to

10 workdays for delivery based on the date your order is processed. If you

have any questions concerning your IRS Package X order, please call

1-800-829-3676 and ask for the Tax Professional Gate.

Electronic submissions of Form 3975 can be made by current

program participants via the TaxPros Corner at

www.irs.ustreas.gov/prod/bus_info/tax_pro/tprax. (Only one on-line

order will be accepted). If you have an address change and/or if youre a

new participant in the Program, you cannot order on-line this year.

Form 3975 must be mailed to the applicable IRS Area Distribution Center.

This year, the Federal Tax Products CD-ROM (Publication 1796) is available

from the National Technical Information Service (NTIS) at

www.irs.ustreas.gov/cdorders. All accounts wishing to order printed

products from SUPDOCS can place their order at

www.access.gpo.gov/sales . Note: SUPDOCS and NTIS orders can be

placed electronically even if Form 3975 must be mailed to the IRS

Distribution Centers.

The IRS Local News Net is an electronic mail service designed to provide

localized, targeted, and immediate federal tax news and information to tax

professionals. This is a new service this year. Sign up at www.irs.ustreas.gov,

click on Tax Information for Business (at the bottom of the home page) and

then enter the Tax Professionals Corner. To subscribe to one or more of the

local mailing lists, just use the sign-up form provided by clicking on a state

from the map provided.

For national tax news and information, subscribe to the IRS Digital

Dispatch from the Tax Professionals Corner. The IRS Digital Dispatch

also contains information about new developments on the IRS web site.

PACKAGE X AVAILABILITY FOR TAX YEAR 1998

ON -L I N E ORDERING

L OCAL NEWS NET ON-L INE

W e H e a r d Yo u !

To protect taxpayers privacy,

we took the social security

number (SSN) off the taxpackage label. But, we still

need your clients SSN. So be

sure to complete the SSN

area at the top of Form 1040.

S S N N E E D E D !

N E W TA X B E N E F I T S

Ch i l d Ta x C r e di t s !

Your clients may be able to

claim credits of up to $400 for

each child under 17.

B en ef i t s f o r

Co l l e ge a n d Ot h e r

H i gh e r Ed u c a t i on !

Student loan interest deduction.

Credits for tuition and fees.

E X P L O R E IRS E -F I L E

Quickest way to file.

Fastest way to get a refund.

Best way to avoid errors and

notices.

NTIS TAX F ORMSCD-ROM PARTNER

The Federal Tax Products

CD-ROM (Publication 1796) is

available from the National

Technical Information Service

(NTIS) this year. See page 6

and 15.


6/15

C U S T O M E R S E R V I C E& A S S I S T A N C E

IRS Form 3975 orders:

1-800-829-3676

(ask for the Tax Professionals Gate)

IRS On-Line Orders:

(703) 487-4608

(Technical Questions Only)

IRS CD-ROM assistance:

(703) 487-4608


IRS Internet and TaxFax

Services:

(703) 487-4608


IRS TaxFax Service:

(703) 368-9694

SupDocs Orders:

(Forms 3286 and 3287 orders)

(202) 512-1803

IRS Web Site:

www.irs.ustreas.gov

Tax Professionals Corner:

www.irs.ustreas.gov/prod/

bus_info/tax_pro

IRS On-Line Ordering:

www.irs.ustreas.gov/prod/

bus_info/tax_pro/tprax

GPO On-Line Ordering:

www.access.gpo.gov/sales

NTIS On-Line Ordering:www.irs.ustreas.gov/cdorders

The IRS home page provides instant access to federal income tax

forms, instructions, publications, information on free tax assistance

programs, electronic tax filing IRS e-file, and more, 24 hours a day.

The Tax Professionals Corner is designed to make it easy for tax professionals tofind everything they need. From the home page click on Tax Information forBusiness (at the bottom of the home page) and then enter the Tax ProfessionalsCorner. The home page can be accessed by:

I n t e r n e t World Wide Web - www.irs.ustreas.gov FTP - ftp.irs.ustreas.gov Telenetiris.irs.ustreas.gov

Modem (703) 321-8020

Technical questions regarding IRS electronic services via the Internet, CD-ROM,TaxFax and Bulletin Board Services can be directed to the FedWorld help desk at(703) 487-4608.

The most frequently requested tax forms are available through IRSTaxFax Service. Callers must phone directly from their fax machine(703) 368-9694. You can request up to 3 items per call. A lists of formsand instructions available by fax is on pages 9 and 10.

The first release of the 1998 Federal Tax Products on CD-ROM (IRSPublication 1796) will be available in mid-December and the final

release in late January. The CD-ROM is available from the NationalTechnical Information Service (NTIS) this year and contains the following:

Current year tax forms, instructions and publications

Prior-year tax forms and instructions beginning in 1991

Prior year taxpayer information publications beginning in 1994

Popular tax forms which may be filled-in electronically, thenprinted for submission, and saved electronically for record-keeping

Internal Revenue Bulletins

Save $7.00 by placing your order on-line ($13.00 plus $5.00 handling fee).Order by phone, fax, or mail for $20.00 (plus $5.00 handling fee).

Order 50 or more by phone, fax or mail and save $7.00 per CD ($13.00 eachplus a $5.00 order handling fee).

Order now for earliest delivery through one of the following methods. See NTISorder blank on Page 15 for additional information.

Te l eph on e I n t e r n e t ( Sa ve 35% )1-877-CDFORMS www.irs.ustreas.gov/cdorders1-877-233-6767

Fa x Ma i l(703)605-6900 NTIS Order Form (See page 15)

IRS OFFERS TAX PRODUCTS & INFORMATION ON THE INTERNET

IRS TA X F A X SERVICE

IRS F EDERAL TA X F ORMS A VA IL A BL E ON CD-ROM


7/15

OMB No. 15450351Tax Professionals Annual Mailing ListApplication and Order Blank

3975Form For Paperwork Reduction Notice, see page 3 in Publication 1045.Department of the Treasury

Internal Revenue Service

Section BDaytime Telephone Number

Section DComplete this section if name and address are different from the mailing label, or you are a NewApplicant. Please indicate a street address, not a P.O. Box.

Section CNumber of Tax Professionals inyour firm.

First name

Last name

Firm/Company

Street address

City or

town

State or

Province

ZIP code

(left justified)

ForeignCountry

Section EJob Code Check appropriate category that best describes your principal occupation or business. (Check ONLY ONE.)

4 CPA

7 Preparer of tax returns1 Association 5 Accountant

2 Attorney

3 Banker

6 Enrolled agent

Current participant, attach peel-off label (from back cover)

here or indicate your account number. Make corrections in

Section D only.

9 Other

Cat. No. 41235N

8 Electronic filer only

Section A

This will help us to get in touch with you if we

have questions about your order.First time participant, skip to Section B.

Account Number

Apt. or Suite #

Mail your Form 3975 to the nearestIRS Area Distribution Center

Western part of the U.S. Western Area Distribution CenterRancho Cordova, CA 95743-0001

Central part of the U.S.Central Area Distribution CenterP.O. Box 8909Bloomington, IL 61702-8909

Eastern part of the U.S.and foreign addresses:

Eastern Area Distribution CenterP.O. Box 27322Richmond, VA 23261-7322

QuantityCatalogNumber

10232I Volume 1

Package X

Limit: 1 copy per practitioner in firm/company.

TO ORDER: Indicate the quantity needed in the box

provided. If ordering more than 20 copies, please order in

increments of 5.

Section F Request for Package X, Volumes 1 and 2

Title

1998

ForeignZip Code

63514Z Volume 2

Reference Copies of FederalTax Forms and Instructions

www.irs.ustreas.gov

To expedite delivery, please transmit or mail

your order (Form 3975) on or before

October 16, 1998.

Submit your order (Form 3975) on-line at

www.irs.ustreas.gov/prod/bus_info/tax_pro/tprax

Form 3975 (1998)

For Paperwork Reduction Notice, see page 3 in Publication 1045.


8/15


9/15

FormsAvailableby Fax

The following forms and instructions are available through ourTax Faxservice bycalling703-368-9694from the telephone connected to the fax machine. When youcall, you will hear instructions on how to use the service. Select the option forgetting for ms. Then, enter theFax Order No. shown below for each item you want.When you hang up the phone, the fax will begin.

No.of

Pages

FaxOrder

No.

No.of

Pages

Name of Form

or Instructions Title of Form or Instructions

16055Form SS-4 4Application for EmployerIdentification Number

16106Form SS-8 4Determination of Employee WorkStatus for Purposes of FederalEmployment Taxes and IncomeTax Withholding

61437Form W-2c 7Corrected Wage and Tax Statement

10164Form W-3c 1Transmittal of Corrected Wage andTax Statements

10220Form W-4 2Employees Withholding AllowanceCertificate

10225Form W-4P 4Withholding Certificate for Pension

or Annuity Payments10227Form W-5 4Earned Income Credit Advance

Payment Certificate

10231Form W-9 2Request for Taxpayer IdentificationNumber and Certification

10437Form W-10 1Dependent Care Providers

Identification and Certification16783Form 709 4U.S. Gift (and Generation-Skipping

Transfer) Tax Return

10171Form 709A 2U.S. Short Form Gift Tax Return

10180Form 843 1Claim for Refund and Request forAbatement

11234Form 940 2Employers Annual FederalUnemployment (FUTA) Tax Return

13660 6Instr. 940

10983Form 940-EZ 2Employers Annual FederalUnemployment (FUTA) Tax Return

11242Form 941c 4Supporting Statement To CorrectInformation

11282Form 990 6Return of Organization Exempt FromIncome Tax

11285Schedule A(Form 990)

6Organization Exempt Under Section501(c)(3)

11294 8Instr. Sch. A

10642Form 990EZ 2Short Form Return of OrganizationExempt From Income Tax

17001Form 941 2Employers Quarterly Federal TaxReturn

11330 2Itemized Deductions & Interest andOrdinary Dividends

11334Schedule C(Form 1040)

2Profit or Loss From Business(Sole Proprietorship)

14374Schedule C-EZ(Form 1040)

2Net Profit From Business(Sole Proprietorship)

11338Schedule D(Form 1040)

2Capital Gains and Losses

11344Schedule E(Form 1040)

2Supplemental Income and Loss

13339Schedule EIC(Form 1040Aor 1040)

2Earned Income Credit

11346Schedule F(Form 1040)

2Profit or Loss From Farming

12187Schedule H(Form 1040)

2Household Employment Taxes

21451 8Instr. Sch. H

Schedules A&B(Form 1040)

Name of Form

or Instructions Title of Form or Instructions

16784 8Instr. 709

Application for IRS IndividualTaxpayer Identification Number

3Form W-7 10229

Application for TaxpayerIdentification Number for PendingU.S. Adoptions

Form W-7A 24309 2

Tax Table and Tax Rate Schedules(Form 1040)

Instr. Sch. A&B

Instr. Sch. C

Instr. Sch. D

Instr. Sch. E

Tax Table andTax Rate Sch.

24327 13

24328 8

24329 9

24331 7

24332 6

Instr. Sch. F 24333 7

Instr. W-9 20479 2

11359Schedule R(Form 1040)

2Credit for the Elderly or the Disabled

11357 4Instr. Sch. R

11358Schedule SE(Form 1040)

2Self-Employment Tax

11327Form 1040A 2U.S. Individual Income Tax Return

12075Schedule 1(Form 1040A)

1Interest and Ordinary DividendIncome for Form 1040A Filers

10749Schedule 2(Form 1040A)

2Child and Dependent CareExpenses for Form 1040A Filers

12064Schedule 3

(Form 1040A)

2Credit for the Elderly or the Disabled

for Form 1040A Filers 12059 4Instr. Sch. 3

11340Form 1040-ES 7Estimated Tax for Individuals

11329Form 1040EZ 2Income Tax Return for Single andJoint Filers With No Dependents

Instr. Sch. SE 24334 4

11360Form 1040X 2Amended U.S. Individual IncomeTax Return

11362 6Instr. 1040X

11364Form 1040NR 5U.S. Nonresident Alien Income TaxReturn

Form 1040NR-EZ U.S. Income Tax Return for CertainNonresident Aliens With NoDependents

21534 2

Instr. 1040NR-EZ 21718 12

Instr. 990 22386 10

16

General Instructions for Forms 990and 990-EZ

Instr. 990 50002Specific Instructions for Form 990

50003Instr. 990EZ 8Specific Instructions forForm 990-EZ

Schedule D-1(Form 1040)

10424 2Continuation Sheet for Schedule D

25513Schedule J(Form 1040) 2Farming Income Average

25514 4Instr. Sch. J

25240Form W-9S 2Request for Students or BorrowersTaxpayer Identification Numberand Certification

25947Instr. 940-EZ 4

25978Instr. W-2c& W-3c

4

Instructions for Requestorof Form W-9

FaxOrder

No.

11325Instr. 1040 28Line Instructions for Form 1040

24811Instr. 1040 26General Information for Form 1040

11320Form 1040 2U.S. Individual Income Tax Return


10/15

FaxOrderNo.

Name of Form

or Instructions

No.of

PagesTitle of Form or InstructionsName of Form

or Instructions

No.of

PagesTitle of Form or Instructions

11744Form 2210 3Underpayment of Estimated Tax byIndividuals, Estates, and Trusts

63610 5Instr. 2210

11250Form 2290 10Heavy Vehicle Use Tax Return

11862Form 2441 2Child and Dependent CareExpenses

10842 3Instr. 2441

18629Form 2553 2Election by a Small BusinessCorporation

49978 2Instr. 2553

11900Form 2555 3Foreign Earned Income11901 4Instr. 2555

13272Form 2555-EZ 2Foreign Earned Income Exclusion14623 3Instr. 2555-EZ

11958Form 2688 2Application for Additional Extensionof Time To File U.S. IndividualIncome Tax Return

12490Form 3903 2Moving Expenses

12625Form 4136 4Credit for Federal Tax Paid on Fuels

12626Form 4137 2Social Security and Medicare Tax onUnreported Tip Income

41721Form 4506 2Request for Copy or Transcript ofTax Form

12906Form 4562 2Depreciation and Amortization12907 12Instr. 4562

12997Form 4684 2Casualties and Thefts12998 4Instr. 4684

13086Form 4797 2Sales of Business Property13087 4Instr. 4797

13117Form 4835 2Farm Rental Income and Expenses

13141Form 4868 4Application for Automatic Extensionof Time To File U.S. IndividualIncome Tax Return

13187Form 4972 2Tax on Lump-Sum Distributions13188 4Instr. 4972

13329Form 5329 2Additional Taxes Attributable toIRAs, Other Qualified RetirementPlans, Annuities, ModifiedEndowment Contracts, and MSAs

13330 4Instr. 5329

50012Form 6198 1At-Risk Limitations50013 7Instr. 6198

13600Form 6251 2Alternative Minimum TaxIndividuals

64277 8Instr. 6251

13601Form 6252 1Installment Sale Income64262 2Instr. 6252

13715Form 6781 3Gains and Losses From Section1256 Contracts and Straddles

61924Form 8271 2Investor Reporting of Tax ShelterRegistration Number

62299Form 8283 2Noncash Charitable Contributions62730 4Instr. 8283

62133Form 8300 4Report of Cash Payments Over$10,000 Received in a Trade orBusiness

13910Form 8332 1Release of Claim to Exemption forChild of Divorced or SeparatedParents

62474Form 8379 2Injured Spouse Claim and Allocation

63704Form 8582 3Passive Activity Loss Limitations64294 12Instr. 8582

63987Form 8586 2Low-Income Housing Credit

63966Form 8606 2Nondeductible IRAs (Contributions,Distributions, and Basis)

64113Form 8615 2Tax for Children Under Age 14 WhoHave Investment Income of More

Than $1,40064728Form 8718 1User Fee for Exempt Organization

Determination Letter Request

10322Form 8809 2Request for Extension of Time ToFile Information Returns

10750Form 8814 2Parents Election To Report ChildsInterest and Dividends

10822Form 8815 2Exclusion of Interest From Series EEU.S. Savings Bonds Issued After1989

12081Form 8822 2Change of Address

13232Form 8829 1Expenses for Business Use of YourHome

15683 3Instr. 8829

22843Form 8839 2Qualified Adoption Expenses

64188 4Instr. 2106

20604Form 2106-EZ 2Unreimbursed Employee BusinessExpenses

11700Form 2106 2Employee Business Expenses

11440Form 1116 2Foreign Tax Credit11441 10Instr. 1116

11566Form 1310 2Statement of Person ClaimingRefund Due a Deceased Taxpayer

11712Form 2120 1Multiple Support Declaration

11980Form 2848 2Power of Attorney and Declarationof Representative

13177Form 4952 2Investment Interest ExpenseDeduction

10002Form 8801 2Credit for Prior Year Minimum TaxIndividuals, Estates, and Trusts

12311

12597

Form 8824 2Like-Kind Exchanges

2Instr. 8824

23077 4Instr. 8839

24091Form 8853 2Medical Savings Accounts andLong-Term Care InsuranceContracts

24188 8Instr. 8853

14842Form 9465 2Installment Agreement Request

Form 8850 Pre-Screening Notice andCertification Request for the WorkOpportunity Credit andWelfare-to-Work Credits

22851 2

Instr. 8850 24833 2

24779Form 8859 2District of Columbia First-TimeHomebuyer Credit

24647Form 8857 4Request for Innocent Spouse Relief

25145Form 8862 2Information To Claim Earned IncomeCredit

25343Instr. 8862 2

25379Form 8863 4Education Credits

25399Instr. 8606 8

FaxOrderNo.

Form 8812 Additional Child Tax Credit 10644 2

11981 4Instr. 2848


11/15

United States Governmen

INFORMATIONOrder Processing Code:

*3286PUBLICATIONS * PERIODICALS * ELECTRONIC PRODUCT

Customer NameSHIP TO:(if other than address at left.)

Company

Attention

Street Address

City, State, Zip

Foreign City

Country

Daytime Phone Customer purchase order number (optional)E-Mail

Section I

Total for Section I

Section II (Forms so ld in packages of 100 only)

Total for Section 11All prices include regular domestic shipping and handling.

Check method of payment:

Check payable to Superintendent of Documents

GPO Deposit Account-MasterCardVISA Discover/NOVUS

Total cost of order $(expiration date)

Phone orders: (202)512-18007/99(Authorizing signature)

(202)512-2250Fax orders:

Online orders: [email protected]://www.access.gpo.gov/sal

Charge your order.

It's easy!

Mail orders: Superintendent of DocumentsThank you for your order!

Please do not send this order form to IRS.P.O. Box 371954

Pittsburgh, PA 15250-795411

( )

C R Y . Stock Number1998 IRS Tax Form orPublication Number

PriceEach

Total

Price

048-098-00001-1 F o r m 7 0 6 ( p a c k a g e o f 5 0 ) $76.00048-098-00036-3 P u b l i c a t i o n 1 7 ( s i n g l e c o p y ) 22.00048-098-00037-1 P u b l i c a t i o n 3 3 4 ( s in g l e c o p y ) 4.75

048-098-00038-0 P u b l i c a t i o n 5 8 3 ( p a c k a g e o f 1 0 ) 20.00

QtY. Stock Number1998 IRS; Tax Form orPublication Number

PriceEach

TP

048-098-00039-8 Publication 1194 B $46.00

648-098-00001-4 Publication 1132 60.00648-098-00002-2 Publication 1194 60.00

Number ofpackages Stock Number

1998IRS Tax Form Number

Priceper 1 00

TotalPrice

048-098-00002-9 940 $32.00048-098-00003-7 1040 ~ 1 7 . 0 0048-098-00004-5 1040 Schedule A & B 17.00048-098-00005-3 1 040 Schedule C 17.00048-098-00006-1 1040 Schedule D 17.00

048-098-00007-0 1040 Schedule E 17.00

048-098-00008-8 1040 Schedule EIC 17.00

048-098-00009-6 1040 Schedule F 17.00

048-098-00010-0 1040 Schedule R 17.00

048-098-00011-8 1 040 Schedule SE 17.00048-098-00012-6 1040A 17.00

048-098-00013-4 1 040 ES (I 999) 59.00048-098-00014-2 1040 EZ 17.00048-098-00015-1 1040 X 17.00048-098-00016-9 1041 32.00048-098-00017-7 1041 Schedule K-1 17.00048-098-00018-5 1065 32.00

Number ofpackages Stock Number

1998IRS Tax Form Number

Priceper 1 00

To

Pr

048-098-00019-3 1065 Schedule D $17.00048-098-00020-7 1065 Schedule K-1 17.00048-098-00021-5 1120 32.00048-098-00022-3 1120 A 17.00048-098-00023-1 1120 S 32.00

048-098-00024-0 1120 S Schedule K-1 17.00

048-098-00025-8 2106 17.00

048-098-00027-4 2441 17.00048-098-00028-2 3468 17.00

048-098-00029-1 4562 17.00048-098-00030-4 4797 17.00

048-098-00031-2 4868 32.00048-098-00032-1 6251 17.00048-098-00033-9 8453 17.00048--098-00034-7 8582 32.00

048-098-00035-5 SS-4 32.00

Total for Section I $

Total for Section 11

Subtotal

International orders add 25%


12/15

Ordering Federal Tax Forms and Official IRS Publicationsfrom the Superintendent of Documents

High usage IRS Federal tax forms and official publications are available for sale from theSuperintendent of Documents, U.S. Government Printing Office. To order, use the appropriateSuperintendent of Documents Order Form. (Form 3286 or 3287). Orders, including payment,

Superintendent of Documentsshould be mailed to:

PO Box 371954Pittsburgh PA 15250-7954

Payment may be made by check or money order payable to Superintendent of Documents, orby VISA, MasterCard, Discover/NOVUS or GPO Deposit Account.

Orders by VISA, MasterCard, Discover/NOVUS or GPO Deposit Account may also be made byphone (202) 512-1800, by fax (202) 512-2250, and online at [email protected] orhttp://www.access.gpo.gov/sales. Federal Express delivery available for phone orders onlyafter February 1, 1999.

The 24 U.S. Government Bookstores, located across the country, also accept orders. Checklocal phone listings for the location of the bookstore nearest to you.

Forms.

High usage Federal tax forms are sold in packages of 100 only.

Publications

Publication 17 - Your Federal Income Tax (For Individuals) can help you prepare your taxreturn by taking you through each part of the tax return.

Tax Guide for Small Business for Individuals Who UseEZ in doing their returns.

Publication 334Schedule C or C

-

-

Publication 583 - Starting a Business and Keeping Tax Records explains information forbusiness taxpayers.

Publication 1132 - Reproducible Federal Tax Forms and Instruction contains frequentlyrequested forms, instructions, tax tables and other important tax materials. Printed onhigh quality paper and punched to fit a three-ring binder.

Publication 1194 B -Taxpayer Information Publications contains IRS publicationsmost frequently requested by individuals.

Publication 1194 B - Business Tax Information Publications contains IRS publicationsmost frequently requested by businesses.

International Orders

A surcharge of 25 percent of the domestic price is added on all items shipped to a foreignaddress. International orders must be accompanied by payment in U.S. dollars, either in theform of a check drawn on a bank located in the U.S. or Canada, or as a UNESCO coupon orInternational Postal Money Order payable to Superintendent of Documents.

12


13/15

United States Government New Deposit Account?ORMATION

PUBLICATIONS* PERIODICALS *ELECTRONIC PRODUCTS Check hereOrder processing code

* 3287 PublicationsSubscriptions

Check method of payment:

Check payable to Superintendent of Documents

Deposit Account -

Discover/NOVUSVISA MasterCardTotal for Publications

Standing Order Service *

To automatically receive future editions of Internal Revenue

Cumulative Bulletinswithout having to initiate a new purchase

order, sign below for Standing Order Service.

Thank you for your order(expiration date)

Authorizing signature7/98

Company or personal name (Please type or print)

Additional address/attention line

Authorization Street address

I hereby authorize the Superintendent of Documents to chargemy account for Standing Order Service: (enter account information

at right.)

City, State, Zip code

Daytime phone with area codeVISA MasterCard Discover/NOVUS

E-mail addressSuperintendent of Documents Deposit Account.

Authorizing signature (Standing orders not valid unless signed.)Purchase order number (optional)

Please print or type your name. (202)512-1800Phone orders:

(202) 512-2250Fax orders:Daytime phone number

Mail orders: Superintendent of DocumentsSuDocs Deposit Account P.O. Box 371954

Pittsburgh,PA 15250-7954A Deposit Account will enable you to use Standing Order Service to receivesubsequent volumes quickly and automatically. For an initial deposit of $50 youcan establish your Superintendent of Documents Deposit Account.

[email protected] orders:

Mtp /1Www.accessQpo.sWes

YES! Open a Deposit Account for me so I can order futureDO NOT SEND THIS ORDER FORM TO IRS.publications quickly and easily. I'm enclosing the 150 initial deposit.

* Standing Order Service

You will receive written acknowledgement for each item you choose toJust sign the authorization above to charge selected items to your existingDeposit Account, VISA, or MasterCard Discover/NOVUS account. Or opena Deposit Account with an initial deposit of $50 or more. Your account willbe charged only as each volume is issued and mailed. Sufficient moneymust be kept in your account to insure that items are shipped. Servicebegins with the next issue released of each item you select.

receive by Standing Order Service.If you wish to cancel your Standing Order Service, please notify the

Superintendent of Documents in writing (telephone cancellations areaccepted but must be followed up with a written cancellation within 1 0 days

Important: Please include this completed order form with your payment.

13

NOTE. All prices include regular shipping and handling

Subscription prices are subject to change at any time

International customers please add 25%

Qty. Stock Number TitlePriceEach

TotalPrice

021-066-00505-4 Subject Bibliography listing Cum.

Bulletins available thru 1994-1 FREE FREE

048-004-02310-5 Cum. Bulletin 1992-1 (Jan-June) '65048-004-02317-2 Cum. Bulletin 1992-2 (July-Dec) 61

048-004-02321-1 Cum. Bulletin 1993-1 (Jan-Jun) 65

048-004-02324-5 Cum, Bulletin 1993-2 (July-Dec) 55

048-004-02330-0 Cum. Bulletin 1993-3 (Omnibus Budget)

Reconcilation Act of 1 993, House Reports) 46

048-004-02329-6 Cum. Bulletin 1994-1 (Jan-Jun) 63

048-004-02333-4 Cum. Bulletin 1994-2 (July-Dec) 51

048-004-02335-1 Cum. Bulletin 1995-1 (Jan-June) 52




048-004-02384-9 Cum. Bulletin 1 996-3 (1996 Tax Legislation) 69


City. List ID

IRB

Title

Internal Revenue Bulletin

PriceEach

1140

TotalPrice

Optional - Add 150 to open Deposit

Account. Also check box in upper right.

Total for Subscriptions

Total for Publications and Subscriptions

Qty.

StandingOrder Title

ZIRSC Internal Revenue Cumulative Bulletins

( )


14/15

Tax professionals - Keep up with the latest developments in your field.

Internal Revenue Bulletins (IRB)

The IRB announces official IRS rulings and published Treasury Decisions, ExecutiveOrders, Tax Conventions, legislation, and court decisions pertaining to Internal Revenuelaws. It contains all substantive rulings needed for uniform application of tax laws,including rulings that supersede, revoke, modify, or amend those previously published.

$140 (subscription)Issued weekly for one year

14 U.S. Government Printing Office: 1998 - 435-086


15/15

-

IRS FEDERAL TAX PRODUCTS ON CD-ROM(See page 6 for description.)

ORDER FORMU.S. DEPARTMENT OF COMMERCE

TECHNOLOGY ADMINISTRATION

NATIONAL TECHNICAL INFORMATION SERVICE Information Is our business.

NTIS Web Site - http: //www.ntis.gov

SHIP TO ADDRESS (please print or type)

ORDER VIA INTERNET*CUSTOMER MASTER NUMBER (IF KNOWN) DATE

(35% OFF)http://www.irs.ustreas.gov/cdordersATTENTION/NAME

DIVISION / ROOM NUMBERORGANIZATION

ORDER BY PHONE (ELIMINATE MAIL TIME) 8:00

a.m.8:00 p.m. Eastern Time, M - F.STREET ADDRESS

Sales Desk: 1-877-CDFORMS

(1-877-233-6767)

STATECITY ZIP CODE

TDD: (703) 487-4639

PROVINCE / TERRITORY INTERNATIONAL POSTAL CODE

ORDER BY FAX 24 hours/7 days a

week: (703) 605-6900 To verify receiptof fax call: (703) 605-6090 7:00 a.m.

5:00 p.m. Eastern Time, M - F.

COUNTRY

ORDER BY MAIL

National Technical Information Service

5285 Port Royal Road

Springfield, VA 22161

METHOD OF PAYMENT (please print or type)

VISA DiscoverMasterCard American Express BILL ME

(U.S., Canada, and Mexico only)CREDIT CARD NUMBER EXPIRATION DATE

NTIS will gladly bill your order, for an additional

fee of $1 0.00. A request to be billed must be ona purchase order or company letterhead. Anauthorizing signature, contact name, andtelephone number should be included with thisrequest. Requests may be mailed or faxed.

CARDHOLDER'S NAME

NTIS Deposit Account Number:

Check / Money Order enclosed for $ (PAYABLE TO NTIS IN U.S. DOLLARS)

MULTIPLE-COPY DISCOUNTS: Call the Sales Desk at

1-877-CDFORMS (1-877-233-6767) for a

multiple-copy discount. Order 50 or more

copies and save $7.00 per CD.

PRODUCT SELECTION (please print or type)

TOTAL $*Price is $13.00 plushandling fee whenordering via the

Internet.http://www.irs.ustreas.gov/cdorders Thank you for your order!

PHONE NUMBER

( )FAX NUMBER

( )CONTACT NAME INTERNET E-MAIL ADDRESS

PRODUCT NAME NTIS PRODUCT NUMBER

UNIT PRICE QUANTITY

CD-ROM

TOTAL PRICE

IRS Federal Tax Products on CD-ROM IRS Pub 1796 $20 $

HANDLING FEE

PER TOTAL ORDER 5.00$

GRAND TOTAL $

US Internal Revenue Service: p1045--1998

Documents

Transcript of US Internal Revenue Service: p1045--1998