2-1

Section 2 - Tax Returns and Forms

1 Nature of Changes

Description Page No.

List of Returns and Forms 2-1

Due Dates of Returns 2-18
Extension Forms 2-22

2 List of Returns, Forms and Schedules

Following is a list of tax returns and forms showing File Source, Tax Class, Master File Tax Account Codes, and
Document Codes. *Non-Masterfile. Please refer to IRM 3.12.21-4 for a list of forms sorted by MFT code.

B–BMF E–EPMF I–IMF N–NMF

Form Title File Tax Class MFT Code Doc.

No. Source Code
CP Proposed Changes to Income or Withholding Tax I 2 30 54
2000
CT-1 Employer’s Annual Railroad Retirement Tax B/N 7,6 09,*71 11
Return
CT-2 Employee Representatives Quarterly Railroad N 6 *72 02
Retirement Tax Return
CTR Currency Transaction B 5 15,16,
89
SS-4 Application for Employer Tax Identification E/B 0,9 04
Number
SS-10 Consent to Extend the Time to Assess
Employment Taxes
SS-16 Certificate of Election of Coverage Under the
Federal Insurance Contributions Act
SSA­ Social Security Benefit Statement 5 82
1099
TYD-14 Taxpayer Delinquency Investigation I/B 2,6,9 14
TY-15 Unidentified and Excess Collection Voucher 1,2,3,4,5,6,7,8 48
TY-18 Statement of Payment Due 2 17
TY-26 Statement of Tax Due IRS 1,2,3,4,5,6,7,8 17
TYD-69 Taxpayer Delinquent Account N 6 17,18
W-2 Wage and Tax Statement B 5 88 11, 12,
21, 37,
38, 39,
40
W-2C Statement of Corrected Income and Tax Amounts B 5 88 44
W-2CM Commonwealth of the Northern Mariana Islands B 5 88
Wage and Tax Statement
W-2GU Guam Wage and Tax Statement B 5 88
W2-G Certain Gambling Winnings B 5 88 32
W-2VI US Virgin Islands Wage and Tax Statement B 5 88
W-3 Transmittal of Income and Tax Statements B 5 88 37, 38
W-3 Transmittal of Income and Tax Statements B 1 88 Any
W­ Transmittal of Income and Tax Statements B 88
3(PR) (Puerto Rico)
W-3C Transmittal of Corrected Income & Tax B 88 44
Statements

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Form Title File Tax Class MFT Code Doc.

No. Source Code
W­ Transmittal of Corrected Income & Tax B 88 33
3C(PR) Statements
(Puerto Rico)
W-3SS Transmittal of Wage and Tax Statements B 1 32,33,
34,35
W-4 Employee’s Withholding Certificate 5 42
W-4E Exemption from Withholding Allowance Certificate 5 42
W-4P Withholding Certificate for Pension or Annuity 5
payments
W-4S Request for Federal Income Tax Withholding from 5
Sick Pay
W-4V Voluntary Withholding Request 5
W-5 Earned Income Credit Advance Payment Cert.
W-7 Application for IRS Individual Taxpayer I 2 96
Identification Number
W-7 Application for IRS Individual Taxpayer I 2 94
Identification Number- Magnetic Tape
W-7SP Application for IRS Individual Taxpayer I 2 98
Identification Number - Spanish
W-7SP Application for IRS Individual Taxpayer I 2 92
Identification Number - Magnetic Tape - Spanish
W-7A Application for Adoption Taxpayer Identification I 6 96
Number (ATIN)
W-7P Application for Tax Return Preparer ID Number 6 91
W-8 Certificate of Foreign Status
W-9 Request for Taxpayer Identification Number and
certificate
W-10 Dependent Care Provider’s Identification & Cert.
11C Occupational Tax and Registration Return for B/N 4,*6 63,*96 03
Wagering
56 Notice Concerning Fiduciary Relationship
56F Notice Concerning Fiduciary Relationship
(Financial Institution)
514-B Tax Transfer Schedule 1,2,3,4,5,6,7,8 51
637 Application for Registration
706 United States Estate (and Generation Skipping B/N 5,*6 52,*53 06
Transfer) Tax Return
706A United States Additional Estate Tax Return N 6 52,*53 *84
706B OBSOLETE Generation-Skipping Transfer Tax B 6 52 85
Return
706CE Certificate of Payment of Foreign Death Tax
706D United Sates Additional Estate Tax Return Under N 6 53 84
Code Section 2057
706GS Generation-Skipping Transfer Tax Return for B 5 78 59
(D) Distribution
706GS Generation-Skipping Transfer Tax Return for B 5 77 29
(T) Terminations
706NA United States Nonresident Alien Estate Tax B/N 5,*6 52,*53 05
Return
706QDT U.S. Estate Tax Return for Qualified Domestic N 6 53 85
Trusts
709 United States Gift (and Generation Skipping B/N 5,*6 51,*54 09
Transfer) Tax Return
712 Life Insurance Statement
720 Quarterly Federal Excise Tax Return B/N 4,*6 03,*45 20,*30
730 Monthly Tax return for Wagers B 4 64
809 Receipt for Payment of Taxes 1,2,3,4,5,6,7,8 17,18
,0
813 Document Register 1,2,3,4,5,6,7,8 99
,9

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Form Title File Tax Class MFT Code Doc.

No. Source Code
843 Claims 1,2,3,4,5,7,8,9 54,77
,0
851 Affiliations Schedule
872 Consent to Extend the Time to Assess Tax
872-A Special Consent to Extend the Time to Assess
Tax
872-B Consent to Extend the Time to Assess
Miscellaneous Excise Taxes
872-C Consent Fixing Period of Limitations Upon
Assessment of Tax Under Section 4940 of the
Internal Revenue Code
872-D Consent to Extend the Time on Assessment of
Tax Preparer Penalty
872-F Consent to Extend the Time to Assess Tax
Attributable to Items of a Partnership
872-N Notice of Termination of Special Consent to
Extend the Time to Assess Tax Attributable to
Items
872-O Special Consent to Extend the Time to Assess
Tax Attributable to a Partnership
872-P Consent to Extend Time to Assess Tax
Attributable to Partnership Items of a Registered
Partnership
872-Q Notice of Termination of Special Consent to
Extend the Time to Assess Tax Attributable to
Items. . .
872-R Special Consent to Extend the Time to Assess
Tax Attributable to Items of an S. Corporation
872-S Consent to Extend the Time to Assess Tax
Attributable to Items of an S. Corporation
872-T Notice of termination of Special Consent to
Extend to Assess Tax
8963 Report of Health Insurance Provider Information B 2 79
900 Tax Collection Waiver 2,6,9 77
926 Return by a Transferor of Property to a Foreign N 6 81 32
Corporation, Foreign Trust or Estate, or Foreign
Partnership
928 Fuel Bond
940 Employer’s Annual Federal Unemployment Tax B/N 8,*6 10,*80 40
Return
940/940 Magnetic Tape Employer’s Annual Federal B 8 10 39
E-FILE Unemployment Tax Return
940PR Employer’s Annual Federal Unemployment Tax B 8 10 40
Return, Puerto Rico
940V Federal Unemployment Tax Return Process B 8 10 70
Through RPS
941 Employer’s Quarterly Federal Tax Return B/N 1,*6 01,*17 41
941 Magnetic Tape Employer’s Quarterly Federal Tax B 1 01 35
Return
941C Statement to Correct Information Previously B 1 01 41
(PR) Reported Under the Federal Insurance
Contributions Act - Puerto Rico
941C Statement to Correct Information Previously B 1 01
Reported Under the Federal Insurance
Contributions Act
941-M Employer’s Monthly Federal Tax Return B 1 01 41
941NMI Employer’s Tax Return of Northern Marianne N 6 17 41
Islands
941 On Employer’s Tax Return On Line B 1 01 39
Line

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Form Title File Tax Class MFT Code Doc.

No. Source Code
941 E- Electronically Filed Employer’s Quarterly Federal B 1 01 35
File Tax Return
941PR Employer’s Quarterly Federal Tax Return, Puerto B 1 01 41
Rico
941R Allocation Schedule for Aggregate Form 941
Filers
941SS Employer’s Quarterly Federal Tax Return, Virgin B 1 01 41
Islands, Guam, American Samoa
941V Employer’s Quarterly Tax Return B 1 01 70
941X Adjusted Employer’s QUARTERLY Federal Tax B 1 01 54
Return for Claim or Refund
941TEL Employer’s Quarterly Federal Tax Return - B 1 01 41
Telephone
943 Employer’s Annual Federal Tax Return for B/N 1,*6 11,*19 43
Agricultural Employees
943PR Employer’s Annual Tax Return for Agricultural B 1 11 43
Employees, Puerto Rico (OCS Only)
943V Employer’s Annual Return For Agricultural B 1 11 70
Employees. Process through RPS
944 Employer’s Annual Federal Employment Tax B 1 14 49
Return
944PR Employer’s Annual Federal Employment Tax B 1 14 49
Return – Puerto Rico
944-SS Employer’s Annual Federal Employment Tax B 1 14 49
Return – American Samoa, Guam, U.S. Virgin
Islands and the Commonwealth of the Northern
Marianna Islands
945 Annual Return Of Withheld Federal Income Tax B 1 16 44, 37
952 Consent to Fix Period of Limitation on
Assessment of Income Tax
957 U.S. Information Return by and Officer, Director, N 6 24
or U.S. shareholder with Respect to a Foreign
Personal Holding Co.
958 U.S. Annual Information Return by an Officer or N 6 25
Director with Respect to a Foreign Personal
Holding Co.
959 Return by an Officer, Director, or Shareholder with N 6 26
Respect to the Organization or Reorganization of
a Foreign Corp. and Acquisition of its Stock
964/966 Corporate Dissolution Indicator B 9 78
982 Reduction of Tax Attributes Due to Discharge of
Indebtedness
990 Return of Organization Exempt from Income Tax B/N 4*6 67 90, 93
990-BL Information and Initial Excise Tax Return for Black N 6 56 88
Lung Benefit Trust and Certain Related Persons
990EZ Short Form Return of Organization Exempt From B 4 67 09, 92
Income Tax
990-H US Income Tax Return for Homeowners
Associations
990-N Annual Electronic Notice B 4 67 89
990-PF Private Foundation or Section 4947(a)(1) Non- B/N 4,*6 44 91
exempt Charitable Trust
990-T Exempt Organization Business Income Tax B/N 3,*6 34 93
Return
990-W Estimated Tax on Unrelated Business Taxable
Income for Tax-Exempt Organization
1000 Ownership Certificate
1001 Ownership, Exemption, or Reduced Rate
Certificate
1023 Application for Recognition of Exemption 80

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Form Title File Tax Class MFT Code Doc.

No. Source Code
1024 Application for Recognition of Exemption 80
1025 No Application (Dummy Form Number) - IRC
Sections
501(c)(01),(11),(14),(16),(18),(21),(22),(24), and
501(d) or 494(a)
1026 Group Exemption - EDS Only - Any IRC Section
1028 Application for Recognition of Exemption Under
Section 501(a) or for Determination Under Section
120
1040 U.S. Individual Income Tax Return I/N 2,*6 30, 31, *20 05, 06,
11,12,
21, 22
1040 Itemized Deductions
Sch A
1040 / A Interest and Ordinary Dividends
Sch B
1040 Profit or Loss from Business
Sch C
1040 Net Profit from Business (Sole Proprietorship)
Sch C­
EZ
1040 Capital Gains and Losses
Sch D
1040 Supplemental Income and Loss
Sch E
1040 /A Earned Income Credit
Sch EIC
1040 Profit or Loss From Farming
Sch F
1040 Household Employment Taxes
Sch H
1040 Income Averaging for Farmers and Fishermen
Sch J
1040 Credit for the Elderly or the Disabled
Sch R
1040 Self-Employment Tax
Sch SE
1040/A Child Tax Credit
Sch
8812
1040A U.S. Individual Income Tax Return I 2 30, 31 09,10
1040C U.S. Departing Alien Income Tax Return I 2 30 61
1040ES U.S. Declaration of Estimated Income Tax for I 2 30, 31 20
Individuals
1040EZ U.S. Individual Income Tax Return I 2 30, 31 07, 08
1040EZ US Individual Income Tax Return - Telefile I 2 30 28
-TEL
1040 U.S. Individual Income Tax Return I 2 30 11,21
MeF
1040 U.S. Individual Income Tax Return I 2 30 05
MeF
Inter­
national
1040NR U.S. Non-resident Alien Income Tax Return I/N 2,*6 (NMF 30, 31, *20, 72,73
(AUSC only) processing *21
occurs at
CSC)
1040NR US Non-resident Alien Income Tax Return (AUSC I 2 30 73
-EZ only)
1040PC U.S. Individual Income Tax Return (Personal I 2 30 05,06

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Form Title File Tax Class MFT Code Doc.

No. Source Code
Computer)
1040PR U.S. Self-Employment Tax Return-Puerto Rico I/N 2,*6 30, 31, *22 27
(AUSC only)
1040SS U.S. Self-Employment Tax Return-Virgin Islands, I 2 30, 31 26
Guam, American Samoa (PSC only)
1040V Payment Voucher I 2 30 70
1040 US Individual Income Tax return (VITA/TCE 20
VITA/T Overprint)
CE
OVRPR
T
1040X Amended U.S. Individual Income Tax Return I 2 30 11,54
1041 U.S. Income Tax Return (for Estates and Trusts) B/N 2,*6 05,*21 44
1041 Magnetic Media U.S. Income Tax Return (for B 2 05 36
Estates and Trusts)
1041-A U.S. Information Return–Trust Accumulation of B/N 4,*6 36 81
Charitable Amounts
1041ES Payment Voucher, Estimated Tax B 2 05 17
1041ES Payment Voucher, Estimated Tax, Lockbox B 2 05 19
Processing
1041-K1 Beneficiary’s Share of Income, Credits, 5 66
Deductions, Etc.
1041-N U.S. Income Tax Return for Electing Alaska B 2 05 39
Native Settlement Trusts
1041PF (See Form 5227)
1041QF Qualified Funeral Trust B 2 05 39
T
1042 Annual Withholding Tax Return for US Source B/N 1,*6 12 25
Income of Foreign Persons
1042-S Foreign Persons US Source Income subject to N 5 12 02
Withholding
1042-T Annual Summary and Transmittal of Forms 1042­ N 5 88 01
S
1045 Application for Tentative Refund
1065 U.S. Return of Partnership Income (Publicly B/N 2,*6 06,*35 65, 67
Traded Partnerships)
1065 U.S. Return of Partnership Income (Publicly B/N 2 06 67,69
MeF Traded Partnerships)
1065-B US. Return of Income for Electing Large B/N 2 06 68
Partnerships
1065-B U.S. Return of Income for Electing Large B/N 2 06 68
MeF Partnerships
1065-B Partners Share of Income (Loss) From an Electing 5 22
K1 Partnership
1065-K1 Partners Share of Income, Credits, Deductions, 5 65
Etc.

1065-K1 Partners Share of Income, Credits, Deductions, 5 20

MeF Etc.
1066 Real Estate Mortgage Investment Conduit Income B/N 3,*6 07 60
Tax Return
1066 Quarterly Notice to Residual Interest Holder of B 3 07 60
SCH Q REMIC Taxable Income or Net Loss Allocation
1078 Certificate of Alien Claiming Residence in the
United States
1094-B Transmittal of Health Coverage Information 5 65 11
Return
1094-C Transmittal of Employer-Provided Health 5 65 12
Insurance Offer and Coverage Information
Returns

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Form Title File Tax Class MFT Code Doc.

No. Source Code
1095-A Health Insurance Marketplace Statement (ACA) I 07
1095-B Health Coverage 5 65 56
1095-C Employer-Provided Health Insurance Offer and 5 65 60
Coverage
1096 Annual Summary and Transmittal of US I/B 5 88 39, 40,
Information Returns 69
1098 Mortgage Interest Statement 5 81
1098-C C (Contributions of Motor Vehicles, Boats and
Airplanes)
1098-E Student Loan Interest Statement 5 84
1098-T Tuition Statement 5 83
1099-A Acquisition or Abandonment of Secured Property 5 80
1099-B Proceeds From Real Estate Broker and Barter 5 79
Exchange Transactions.
1099-C Cancellation of Debt 5 85
1099­ Changes in Corporate Control and Capital 5 73
CAP Structure
1099­ Dividends and Distributions 5 91
DIV
1099-G Certain Government Payments 5 86
1099-H Health Coverage Tax Credit (HCTC) Advance 5 71
Payments
1099­ Interest Income 5 92
INT
1099-K Payment Card and Third Party Network 5 10
Transactions
1099­ Long term care and accelerated death benefits 5 93
LTC
1099­ Miscellaneous Income 5 95
MISC
1099­ Distributions from an HSA, Archer Medical 5 94
SA Savings Account (MSA), or Medicare + Choice
MSA
1099­ Original Issue Discount 5 96
OID
1099­ Taxable Distributions Received from Cooperatives 5 97
PATR
1099-Q Payments from Qualified Education Programs 5 31
(Under Sections 529 and 530)
1099-R Distributions from Pensions, Annuities, Retirement B 5 88 98
or Profit-Sharing Plans, IRA’s, Insurance
Contracts, etc.
1099-S Proceeds from Real Estate Transactions 5 75
1116 Computation of Foreign Tax Credit–Individual,
Fiduciary or Nonresident Alien Individual
1118 Computation of Foreign Tax Credit-Corporations
1120 U.S. Corporation Income Tax Return B/N 3,*6 02,*32 10,11,*2
0
1120-A U.S. Short Form Corporation Tax Return B 3 02 09
1120-C U.S. Income Tax Return for Cooperative B 3 02 03
Associations
1120SF U.S. Income Tax Return for Designated B, 3 02 06
Settlement Funds
1120-F U.S. Income Tax Return of Foreign Corporations B/N 3,*6 02,*32 66,67
1120FS U.S. Income Tax Return of a Foreign Sales B/N 3,*6 02,*32 *69,07
C Corporation (AUSC Only)
1120-H US Income Tax Return for Homeowner B 3 02 71
Associations
1120­ Interest Charge Domestic International Sales N 6 *23 69,*20
IC-DISC Corporation Return

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Form Title File Tax Class MFT Code Doc.

No. Source Code
1120L U.S. Life Insurance Company Income Tax Return B/N 3,*6 02,*32 11,*15
1120­ Return for Nuclear Decommissioning Trusts and B/N 3,*6 02,*32 08,*20
ND Certain Related Persons
1120PC U.S. Property and Casualty Insurance Company B 3 02 13
Income Tax Return
1120­ U.S. Income Tax Return of Political Organization B 3 02 20
POL
1120 U.S. Income Tax Return for Real Estate B 3 02 12
REIT Investment Trusts
1120RI U.S. Income Tax Return for Regulated Investment B 3 02 05
C Companies
1120-S U.S. Small Business Corporation Income Tax B/N 3,*6 02,*31 16,*20
Return
1120S­ Shareholder’s Share of Income, Credits, 5 67
K1 Deductions, etc.
1120W Estimated Tax for Corporation 3 02 10
1120W Fiscal Year Corporation Estimated Tax 3 02 10
(FY)
1120X Amended U.S. Corporation Income Tax Return B/N 3,*6 02 10,54,*2
0, *32
1122 Authorization and Consent of Subsidiary
Corporation to be Included in a Consolidated
Income Tax Return
1127 Application for Extension of Time for Payment of 2 77
Tax
1128 Application for Change in Accounting Period
1138 Extension of Time for Payment of Taxes by a
Corporation Expecting a net Loss Carry back
1139 Corporation Application for Tentative Refund B 3 02 84
1164PR Disbursing Center Notification of Undelivered 1,2,3,4,5, 45
Refund Checks 6,7,8
1296 Assessment Against Transferee of Fiduciary
1310 Statement of Person Claiming Refund Due a
Deceased Taxpayer
1331 Notice of Adjustment (NMF)
1331B Notice of Adjustment
1331C Notice of Adjustment (Wage or Excise Tax)
1363 Export Exemption Certificate
14039 Identity Theft Affidavit
14103 Identity Theft Assistance Request
1962 Advance Payment Record 1,2,3,4,5, 17
6,7,8
2032 Contract Coverage Under Title II of the Social
Security Act
2063 U.S. Departing Alien Income Tax Statement
2106 Employee Business Expenses
2106EZ Unreimbursed Employee Business Expenses
2119 Sale or Exchange of Principal Residence
2120 Multiple Support Declaration
2137 Monthly Tax Return–Manufacturers of Cigarette N 6 90 86
Papers and Tubes
2158 Credit Transfer Voucher 1,2,3,4,5, 58
6,7,8
2210 Underpayment of Estimated Income Tax by
Individuals and Fiduciaries
2210F Underpayment of Estimated Taxes by Farmers
and Fishermen
2220 Underpayment of Estimated Income Tax by
Corporation
2287 Dishonored Check Posting Voucher 1,2,3,4,5, 87

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Form Title File Tax Class MFT Code Doc.

No. Source Code
6,7,8
2287(C) Advice of Dishonored Check 1,2,3,4,5, 17
6,7,8
2290 Heavy Highway Vehicle Use Tax Form B/N 4,*6 60,*93 95
2290­ Heavy Highway Vehicle Use Tax Return for Filers B 4 60 95
EZ With a Single Vehicle
2290 Heavy Highway Vehicle Use Tax Form (French B/N 4,*6 60,*93 95
(FR) Version)
2290 Heavy Highway Vehicle Use Tax Form (Spanish B/N 4,*6 60,*93 95
(SP) Version
2350 Application for Extension of Time To File U.S. I 2 30 77.04
Income Tax Return For U.S. Citizens and
Resident Aliens Abroad Who Expect To Qualify
for Special Tax Treatment (AUSC only)
2363 Master File Entity Change 2,6,9, 00 63
2363A Exempt Organization BMF Entity Change 9,0 80,81
2424 Account Adjustment Voucher 1,2,3,4,5, 24
6,7,8,0
2438 Regulated Investment Co.–Undistributed Capital N 6 38 86
Gains Tax Return
2439 Notice to Shareholder of Undistributed Long-Term
Capital Gains
2441 Child and Dependent Care Expenses
2553 Election by Small Business Corporation B 9 93 53
2555 Foreign Earned Income
2555EZ Foreign Earned Income Exclusion
2617 Prepayment Return–Tobacco Products Taxes N 6 90 37
2650 TDI/DEL RET, TDA/BAL DUETransfer 2,6,9 50
2678 Employer Appointment of Agent
2688 Application for Additional Extension of Time to File I/B 2,9 30, 51 77,04
U.S. Individual Income Tax Return (Obsolete for
TY 2005 and subsequent)
2710 Appeals Division Action and Transmitted 1,2,3,4,5,6,7,8 47
Memorandum
2749 Request for Trust Fund Recovery Penalty B/N 3,6,9 17 77
Assessment
2848 Power of Attorney and Declaration of
Representative
2859 Request for Quick or Prompt Assessment 1,2,3,4,5,6,7,8 51
2859C Collection Request for BMF Quick or Prompt
(B) Assessment
2859C Collection Request for Quick or Prompt
(I) Assessment
3115 Application for Change in Accounting Method
3177 Notice of Action for Entry on Master File 1, 2, 3, 4, 5, 6, 29, 74 14, 49,
A/B/C 7, 8, 9, 0 77, 78
3206 Information Statement by United Kingdom
Withholding Agents Paying Dividend from United
States Corporations to Residents of the U.S. and
Certain Treating Countries
3244 Payment Posting Voucher 1,2,3,4,5,6,7,8 17,18
,0
3244A Payment Posting Voucher–Examination 1,2,3,4,5, 18
6,7,8
3245 Posting Voucher, Refund Check Cancellation or 1,2,3,4, 45
Repayment 5,6,7,8,0
3249 Notice of Non-Receipt of Tax Return 9 49
3258 Summary Transfer Voucher 1,2,3,4,5, 58
6,7,8
3354 Assessment Adjustment Document 1,2,3,4,5, 54

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Form Title File Tax Class MFT Code Doc.

No. Source Code
6,7,8
3413 Transaction List (Account Transfer In) 1,2,3,4,5, 51,52
6,7,8
3446 Notice of Federal Tax Due 2,5,6 17
3465 Adjustment Request 1,2,3,4,5,6,7,8 54
,
9,0
3468 Investment Credit
3491 Consumer Cooperative Exemption Application
3520 Annual Return to Report Transactions with B 3 68 83
Foreign Trusts and Receipt of Foreign Gifts
3520-A Annual Information Return of Foreign Trust with a B 3 42 82
U.S., Owner (under Section 6048(b))
3552 Prompt Assessment Billing Assembly 1,2,3,4,5, 17,51
6,7,8
3645 Computation of Penalty for Failure to File
Information Returns or Furnish Statements
3646 Income from Controlled Foreign Corporation
3731 Unidentified Remittance Voucher 1,2,3,4,5,6,7,8 17
,0
3753 Manual Refund Posting Voucher 1,2,3,4,5, 45
6,7,8
3800 General Business Credit
3809 Miscellaneous Adjustment Voucher
3870 Request for Adjustment 1,2,3,4,5,6,7,8 54,77
,9
3903 Moving Expenses
3911 Taxpayer Statement Regarding Refund
3912 Taxpayer SSN Validation 2 31,63
3913 Acknowledgment of Returned Refund Check
and/or Savings Bond
3967 Payment Overdue 2,6 17
3967(C) Second Notice of Delinquent Tax Account (CP­ N 2,5,6 17
502)
4029 Application for Exemption From Social Security
Taxes and Waiver of Benefits
4136 Computation of Credit for Federal Tax on Fuels
4137 Computation of Social Security Tax on Unreported
Tip Income
4159 Payment Tracer Request
4224 Exemption from Withholding of Tax Income
Effectively Connected with the Conduct of
Business in U.S.
4251 Return Chargeout (IDRS)
4255 Recapture of Investment Credit
4338 Transcript Request 1,2,3,4,5,6,7,8 99
,9
4338A IMF Information or Certified Transcript Request
4356A Notice of Available Frozen Credit 2,9 77
4356SP Notice of Available Frozen Credit Puerto Rico 2,9 77
4361 Application for Exemption from Self-Employment
Tax for Use by Ministers, Members of Religious
Orders and Christian Science Practitioners
4419 Application for Filing Information Returns on
Magnetic Media
4428 BMF General Purpose CP Form 1 17,19
4461 Application for Approval of Master or Prototype E 0 75 61
Defined Contribution Plan
4461A Application for Approval of Master or Prototype E 0 75 62
Defined Benefit Plan

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Form Title File Tax Class MFT Code Doc.

No. Source Code
4461B Application for Approval of Master or Prototype 75
Defined Contribution Plan
4466 Corporation Application for Quick Refund of B 3 45
Overpayment of Estimated Tax
4506 Request for Copy of Tax Form
4506-A Request for Public Inspection or Copy of Exempt
Organization Tax Form
4562 Depreciation and Amortization Schedule
4563 Exclusion of Income for Bona Fide Residents of
American Samoa
4578 Bond Purchase Plan Approval E 0 74 78
4626 Computation of Alternative Minimum Tax– B 3 10
Corporations and Fiduciaries
4666-A Summary of Employment Tax Examination B 1,8 40,41,4
2,43
4667 Examination Changes Federal Unemployment B 8 40
Tax
4668 Employment Tax Changes Report B 1 41,42,4
3
4684 Casualties and Thefts
4694 Notification Refund Repayment Check not 1,2,3,4,5, 45
accepted by Bank 6,7,8
4720 Return of Certain Excise Taxes on Charities and B/N 4,*6 50,*66 71
Other Persons Under Chap. 41 and 42 of the IRC
4768 Application for Extension of Time to File a Return B/N 9, *6 52 77,04
and/or Pay U.S. Estate (and Generation-Skipping
Transfer) Taxes
4782 Employee Moving Expense Information
4789 Currency Transaction Report 5 89
4790 Report of International Transport of Currency or 5 63
Monetary Instruments
4797 Supplemental Schedule of Gains and Losses
4810 Request for Prompt Assessment under IR Code
Section 6501(d)
4835 Farm Rental Income and Expenses
4844 Request for Terminal Action
4852 Substitute for Form W-2 and Tax Statement, or
Form 1099-R, Distribution From Pensions,
Annuities, Retirement or Profit-Sharing
4868 Application for Automatic Extension of Time To I 2 30 17, 19,
File U.S. Individual Income Tax Return (IMF-1040 77
series)
4868 Application for Automatic Extension of Time To I 2 30 17
MeF File U.S. Individual Income Tax Return (IMF-1040
series)
4876 Election to be Treated as a DISC
4876-A Election to be Treated as an Interest Charge
DISC
4881 Chapter 42 Taxes - Disqualified Person
Foundation Manager
4952 Investment Interest Expense Deduction
4970 Tax on Accumulation Distribution of Trusts
4972 Special 10-year Averaging Method
5074 Allocation of Individual Income Tax to Guam or
Commonwealth of the Northern Mariana Islands
5213 Election to Postpone Determination as to whether
the Presumption that an Activity is Engaged in for
Profit Applies
5227 Split-Interest Trust Information Return B/N 4,*6 37 83
5300 Application for Determination for Defined Benefit E 0 74 53

Any line marked with # is for official use only

2-12

Form Title File Tax Class MFT Code Doc.

No. Source Code
Plan
5303 Application for Determination for Collectively E 0 74 03
Bargained Plan
5405 Repayment of the First-Time Homebuyer Credit
5305 Individual Retirement Trust Account
5306 Application for Approval of Prototype Individual E 0 75 06
Retirement Account
5306SE Application for Approval of Prototype Simplified E 0 75 60
P Employee Pension (SEP)
5307 Short Form Application for Determination for E 0 74 07
Employee Benefit Plan
5308 Request for Change in Plan/Trust Year E 0 77
5309 Application for Determination of Employee Stock E 0 74 09
Ownership Plan (ESOP)
5310 Application for Determination Upon Termination E 0 74 10
5310-A Notice of Merger, Consolidation or Transfer of E 0 74 11
Plan Liabilities
5329 Return for Individual Retirement Arrangement A 0 29 11,12,2
Taxes 1, 22,73
5330 Return of Initial Excise Taxes Related to B/N 4,*6 *76 35,51
Employee Benefit Plans
5344 Examination Examined Closing Record 1,2,3,4,5, 47
6,7,8
5351 Examination Non-Examined Closings 1,2,3,4,5, 47
6,7,8
5394 Request for Information From Federal Tax I 2 56
Records
5403 Appellate Closing Record 1,2,3,4,5, 47
6,7,8
5452 Corporate Report of Nondividend Distributions
5466B Multiple Record of Disclosure 2,9 77
5471 Information Return With Respect to a Foreign 5 55
Corporation
5472 Information Return of Foreign Owned Corporation 5 53
5473 Report of Acquisitions and Reportable Disposition
in a Foreign Partnership
5498 IRA Contribution Information 5 28
5498­ Coverdell ESA Contribution Information 5 72
ESA
5498­ HSA, Archer MSA or Medicare + Choice MSA 5 27
SA Information
5500 Annual Return/Report of Employee Benefit Plan B/E/N 0, 4 74 37
(100 or more participants)
5500EZ Annual Return of One-Participant Pension Benefit E 0, 4 74 31
Plan
5500SF Annual Return Short Form E 0, 4 74 32
5546 Examination Return Charge Out
5558 Application for Extension To Time to File Certain E/B 0, 4 74, 76 77, 04
Employee Plan Returns
5578 Annual Certification of Racial Nondiscrimination B 9 67 84
for Private Schools Exempt from Federal Tax
5588 TEGE NMF Request N 55, 04
5595 TEGE Update I/B/E/N 0, 2, 3, 4, 6
5596 TEGE Non-Examined Closing Record I/B/E/N 0, 2, 3, 4, 6
5597 TEGE IMF/BMF/EPMF Request I/B/E 0, 2, 3, 4
5598 TEGE Correction Request I/B/E 0, 2, 3, 4
5599 TEGE Examined Closing Record I/B 2,3,4,6 47
5650 EP Examined Closing Record E 0 47
5695 Residential Energy Credit Carryforward

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 2-13

Form Title File Tax Class MFT Code Doc.

No. Source Code
5712 Election to be Treated as a Possessions
Corporation Under Section 936
5713 International Boycott Report N 6 08
5734 Non-Master File Assessment Voucher N 6 *55,69,9
4
5754 Statement by Person(s) Receiving Gambling
Winnings
5768 Election/Revocation of Election by an Eligible B 9 77
Section 501 (c) (3) Organization to Make
Expenditures to Influence Legislation
5792 Request for IDRS Generated Refund 1,2,3,4,5,6,7,8 45
,0
5811 Examination Return Preparer Case Closing Doc N 6 70 47
5884 Work Opportunity Credit
5884-B New Hire Retention Credit
6008 Fee Deposit for Outer Continental Shelf Oil N 6 03 68
6009 Quarterly Report of Fees Due On Oil Production N 6 03 68
6069 Return of Excise Tax on Excess Contribution to N 6 57 89
Black Lung Benefit Trust Under Sec. 4953
6072 Notice of Action for Entry on the Master File E 0 77
6088 Distributable Benefits from Employee Pension
Benefit Plans
6118 Claim for Income Tax Return Preparers
6177 General Assistance Program Determination
6197 Gas Guzzler Tax
6198 At-Risk Limitations
6199 Certification of Youth Participating in a Qualified
Cooperative Education Program
6209 CAWR Transaction Document B 1 30
6222 CAWR Status Code Posting Document B 1 30
6248 Annual Information Return of Windfall Profit Tax 5 36
6251 Alternative Minimum Tax Computation
6252 Installment Sale Income
6394 DIF Chargeout Request B 4 94
6406 Short Form Application for Determination for
Amendment of Employee Benefit Plan
6478 Credit for Alcohol Used as Fuel
6497 Information Return of Nontaxable Energy Grants
or Subsidized Energy Financing
6627 Environmental Taxes
6765 Credit for Increasing Research Activities (or for
claiming the orphan drug credit)
6781 Gains and Losses From Section 1256 Contracts
and Straddles
6882 IDRS/Master Info Request
7004 Application for Automatic Extension of Time To B/N 1,2, 3, 5, 6 02, 05-08, 04
File Certain Business Income Tax, Information 12, 42, 77,
and Other Returns 78, 14, 27,
89
8023 Corporate Qualified Stock Purchase Elections
8027 Employers Annual Information Return of Tip 5 57
Income and Allocated Tips
8027-T Transmittal of Employer’s Annual Information
Return of Tip Income and Allocated Tips
8038 Information Return for Tax-Exempt Private Activity B 3 46 61
Bond Issues
8038-B Information Return for Build America Bonds and B 3 85 85
Recovery Zone Economic Development Bonds
8038­ Return for Credit Payments to Issuers of Qualified B 3 46 88
CP Bonds

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2-14

Form Title File Tax Class MFT Code Doc.

No. Source Code
8038-G Information Return for Tax-Exempt Governmental B 3 46 62
Obligations
8038­ Consolidated Information Return for Small Tax- B 3 46 72
GC Exempt Governmental Bond Issues, Leases and
Installment Sales
8038-R Request for Recovery of Overpayments Under
Arbitrage Rebate Provisions
8038-T Arbitrage Rebate Yield Reduction and Penalty in B 3 46 74
Lieu of Arbitrage Rebate
8038­ Information Return for Tax Credit Bonds B 3 86 86
TC
8082 Notice of Inconsistent Treatment or Amended
Return
8109 Federal Tax Deposit Coupon B 1,3,4,7, 8,9 97
8109-B Federal Tax Deposit Coupon (Over-the-counter) B 1,3,4,7,8,9 97
8210 Self-Assessed Penalties Return 2,3,4,5 54
8233 Exemption form Withholding on Compensation for
Independent Personal Services of a Nonresident
Alien Individual
8264 Application for Registration of a Tax Shelter
8271 Investors Reporting of Tax Shelter Registration 5 62
Number
8274 Certification by Churches and Qualified Church
Controlled Organizations Electing Exemption from
Employer Social Security Taxes
8275 Disclosure Statement
8278 Computation and Assessment of Miscellaneous I/B/N 2,3 30, 31, 55, 54
Penalties 13
8279 Election to be Treated as a FSC or as a Small
FSC
8283 Noncash Charitable Contributions
8288 U.S. Withholding Tax Return for Disposition by N 1 17 *41
Foreign Persons of U.S. Property Interests
8288A Statement of Withholding on Dispositions by B 1 17 40
Foreign Persons of U.S. Real Property Interests
8288-B Application for Withholding Certificate
8300 Report of Cash Payments over $10,000 Received 5 64
in a Trade or Business
8328 Carry Forward Election of Unused Private Activity B 3 46 75
Bond Volume CAP
8332 Release of Claim to Exemption for Child of
Divorced or Separated Parents
8355 Request for Verification of TIN
8362 Casino Currency Transaction Report 5 61
8379 Injured Spouse Claim I 2 30 11
8379-A Injured Spouse Claim Worksheet Computation n/a n/a n/a n/a
8390 Information Return for Determination of Life
Insurance Company Earnings Rate Under Section
809
8396 Mortgage Interest Credit
8404 Computation of Interest Charge on DISC-Related N 6 23 27,*69
Deferred Tax Liability
8453 U.S. Individual Income Tax Declaration for I 2 30 59
Electronic Filing
8453­ Exempt Organization Declaration for Electronic
EO Filing
8453­ U.S. Individual Income Tax Declaration for On-line
OL Filing
8453-P U.S. Partnership Declaration and Signature 9 59
8453-F U.S. Partnership Declaration and Signature 9 59

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 2-15

Form Title File Tax Class MFT Code Doc.

No. Source Code
8453-X Political Organization Declaration for Electronic
Filing of Notice 527
8485 Assessment Adjustment Case Record 1,2,3,4, 5,7,8 54
8487 PMF Entity Change Entry 5 74
8582 Passive Activity Loss Limitations
8582­ Passive Activity Credit Limitations
CR
8586 Low-Income Housing Credit
8594 Asset Acquisitions Statement
8596 Information Return for Federal Contracts 5 59
8606 Nondeductible IRA Contributions, IRA Basis, and
Nontaxable IRA Distributions
8609 Low-Income Housing Credit Allocation 3 48 02
Certification
8609-A Annual statement for Low-Income Housing Credit
8610 Annual Low-Income Housing Credit Agencies 3 48 02
Report
8611 Recapture of Low-Income Housing Credit
8612 Return of Excise Tax on Undistributed income of N 6 89 21
Real Estate Investment Trusts
8613 Return of Excise Tax on Undistributed Income of N 6 14 22
Regulated Investment Companies
8615 Tax for Children Under Age 14 Who Have
Investment Income of More Than $1,200
8621 Return by Shareholder of a Passive Foreign
Investment Company or Qualified Electing Fund
8645 Alternative Minimum Tax Fiduciaries
8689 Allocation of Individual Income Tax to the Virgin
Islands
8693 Low Income Housing Credit Disposition Bond B 3 48 27
8697 Interest Computation Under the Look-Back N 6 30,69 23
Method for Completed Long-Term Contracts
8703 Annual Certification of Residential Rental Project 3 84 01
8709 Exemption From Withholding on Investment
Income of Foreign Governments and International
Organization
8716 Election to Have a Tax Year Other than a B 9 63
Required Tax Year
8717 User Fee for Employee Plan Determination Letter
8718 User Fee for Exempt Organization Determination
Letter Request
8725 Excise Tax of Greenmail N 6 27 21
8736 Application for Automatic Extension of Time to 2,3 05,06, 04
File Return for a U.S. Partnership or for Certain 07
Trusts (obsolete for TY 2005 and subsequent)
8743 Information on Fuel Inventories and Sales
(Attachment to 720)
8752 Required Payment or Refund Under Section 7519 B 2 15 23
8758 Excess Collections File Addition
8765 Excess Collections File Application
8800 Application for Additional Extension of Time to File B 9 05,06 77
Return for a U.S. Partnership or for Certain Trusts
(obsolete for TY 2005 and subsequent)
8801 Credit for Prior Year Minimum Tax
8802 Annual Summary of Capital Construction Fund
Activity
8803 Limit on Alternative Minimum Tax for Children
Under Age 14
8804 Annual Return for Partnership Withholding Tax B/N 1,*6 08 29
(Section 1446)

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2-16

Form Title File Tax Class MFT Code Doc.

No. Source Code
8805 Foreign Partners Information Statement of Section IRMF 5 08 46
1446 Withholding Tax
8806 Computation of Communications Taxes
8807 Computation of Certain Manufacturer and
Retailers Excise Taxes
8808 Supplemental Medicare Premium
8809 Request for Extension of Time to File Information
Returns
8810 Corporate Activity Loss and Credit Limitation
8811 Information Return for Real Estate Mortgage
Investment Conduits (REMICs) and Issuers of
Collateralized Debt Obligations
8813 Partnership Withholding Tax Payment B/N 1,6 08 17,19,7
0,76
8814 Parents Election to Report Child’s Interest and
Dividends
8815 Exclusion of Interest form Series EE and I U S
Savings Bonds Issued After 1989
8820 Orphan Drug Credit
8821 Tax Information Authorization
8822 Address Change Request
8822B Address Change - Business
8823 Low Income Housing Credit Agencies Report of 3 48 28
Noncompliance
8824 Like-Kind Exchanges
8826 Disabled Access Credit
8828 Recapture of Federal Mortgage Subsidy
8829 Expenses for Business Use of Your Home
8831 Excise Taxes or Excess Inclusions of REMIC N 6 89 21
Residual Interest
8832 Entity Classification Election B
8834 Qualified Electric Vehicle Credit
8835 Renewable Electricity, Refind Coal, and Indian
Coal Production Credit
8839 Qualified Adoption Expenses
8842 Election to use Different Annualization Periods for B
Corporate Estimated Tax, BMF

8844 Empowerment Zone Employment Credit

8845 Indian Employment Credit
8846 Credit for Employer Social Security and Medicare
Taxes Paid on Certain Employee Tips
8847 Credit Contributions to Selected Community
Development Corporations
8849 Claim for Refund of Excise Taxes. Dummy TC B 4 40 01
150 for .00 - adjustments then processed claim.
8851 Summary of Medical Savings Account 5 90
8853 Archer MSAs and Long-Term Care Insurance
Contracts
8855 Election To Treat a Qualified Revocable Trust as B
Part of an Estate
8955­ Annual Registration Statement Identifying E 75 33
SSA Separated Participants With Deferred Vested
Benefits
8857 Request for Innocent Spouse Relief (and
Separation of Liability and Equitable Relief)
8859 Carryforward of the District of Columbia First-Time
Homebuyer Credit
8862 Information to Claim Earned Income Credit After
Disallowance

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 2-17

Form Title File Tax Class MFT Code Doc.

No. Source Code
8868 Application for Extension of Time To File an B/N 4, 6 34, 36, 37, 04
Exempt Organization Return 44 50, 67,
56, 57
8869 Qualified Subchapter S Subsidiary Election B
8871 Political Organization Notice of Section 527 B 4 47 61
8872 Political Organization Report of Contributions and B 4 49 62
Expenditures
8874 New Market Credits
8876 Excise Tax on Structured Settlement N 6 27 21
Factoring Transactions
8880 Credit for Qualified Retirement Savings
Contribution
8881 Credit for Small Employer Pension Plan Startup
Case
8882 Credit for Employer-Provided Childcare Facilities
and Services
8885 Health Coverage Tax Credit
8888 Allocation of Refund
8889 Health Savings Accounts
8892 Application for Automatic Extension of Time To 9 51 77
File Form 709 and/or Payment of Gift/Generation-
Skipping Transfer Tax
8896 Low Sulfur Diesel fuel Production Credit
8900 Qualified Railroad Track Maintenance Credit
8903 Domestic Production Activities Deduction
8906 Distilled Spirits Credit
8907 Nonconventional Source Fuel Credit
8908 Energy Efficient Home Credit
8909 Energy Efficient Appliance Credit
8910 Alternative Motor Vehicle Credit
8911 Alternative Fuel Vehicle Refueling Property Credit
8912 Credit to Holders of Tax Credit Bonds
8917 Tuition and Fees Deduction
8924 Excise Tax on Certain Transfers of Qualifying N 6 41 40
Geothermal or Mineral Interest
8928 Return of Certain Excise Taxes Under Chapter 43 N 6 41 39
of the Internal Revenue Code
8931 Agricultural Chemicals Security Credit
8932 Credit for Employer Differential Wage Payments
8933 Carbon Dioxide Sequestration Credit
8936 Qualified Plug-in Electric Drive Motor Vehicle
Credit
8938 Statement of Specified Foreign Financial Assets
8941 Credit for Small Health Insurance Premiums
8942 Application for Certification of Qualified
Investments Eligible for Credits and Grants Under
the Qualifying Therapeutic Discovery Project
Program
8944 Preparer e-file Hardship Waiver Request
8945 PTIN Supplemental Application For U.S. Citizens
Without a Social Security Number Due To
Conscientious Religious Objection
8947 Report of Branded Prescription Drug
Information
8948 Preparer Explanation for Not Filing Electronically

8949 Sales and Other Disposition of Capital Assets

8958 Allocation of Tax Amounts Between Certain
Individuals in Community Property States

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2-18

Form Title File Tax Class MFT Code Doc.

No. Source Code
8959 Additional Medicare Tax (ACA)
8960 Net Investment Income Tax – Individuals, Estates,
and Trusts (ACA)
8962 Premium Tax Credit (ACA)
8965 Health Coverage Exemptions (ACA)
9280 In-house Campus TIN Perfection
9282 Form 1040 Electronic Payment Voucher I 2 30 17
9308 EPMF Plan Data Change E 0 64
9779 Electronic Federal Tax Payment System Business
Enrollment Form
9783 Electronic Federal Tax Payment System
Individual Enrollment Form
12857 Refund Transfer Posting Voucher 1, 2, 3, 4, 5, 7, 45
8

3 Due Date of Returns

MFT Form No. Type of Return Period Due Date Statutory Period of
Code Covered Limitations
30 1040 Individual Income Calendar or 3 1/2 mos. after end of tax­ 3 years after due date of
1040A Fiscal Year able year (Calendar year return or 3 years after the
1040ES April 15) IRS received date,
1040PR whichever is later.
1040EZ
1040PC
30 1040PR U.S. Self- Calendar or 3 1/2 mos. after end of tax­ 3 years after due date of
1040SS Employment fiscal year able year (Calendar year return or 3 years after the
Income Tax April 15). IRS received date,
whichever is later.
30 1040C U.S. Departing Prior to Same as 1040 Same as 1040
Alien Individual Departure
Income
30 1040ES Individual 1st April 15 2nd June 15 3rd
Estimated Income September 15 4th January
Tax 15
30 1040NR U.S. Non- Calendar or Doc code 72 (non-effectively 3 years after due date of
Resident Alien fiscal year connected income) 5 1/2 return or 3 years after the
Income Tax months after end of taxable IRS received date,
Return year. Doc Code 73 (effec­ whichever is later.
tively connected income, or
with effectively connected
plus non-effectively con­
nected income) 3 1/2
months after the end of
taxable year.
30 1040V Payment Voucher Same as 1040
30 1040X Amended
Individual Return
05 1041 Fiduciary Calendar Same as 1040 Same as 1040
1041S
1041A
1041PF
1041K1
1041ES Estimated Tax Same as 1040 ES
Payment Voucher
36 1041-A Trust Calendar or 3 1/2 mos. after the due
Accumulation Fiscal Year date of the taxable year
12 1042 Income Tax to be Annual 2 1/2 mos. after end of tax­ 3 years from April 15 of the

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 2-19

MFT Form No. Type of Return Period Due Date Statutory Period of
Code Covered Limitations
1042S paid at source able year following year for which the
return was due or 3 years
after the date the return was
actually filed, whichever is
later.
52 706, 706 Estate 15 mos. after exact date of 3 years from due date of
NA death or 9 mos. if DOD 1-1­ return or 3 years from the
71 or later. IRS receive date, whichever
is later.
53 706A Estate 6 mos. after day of 3 years after due date of
706D disposition return or 3 years from the
IRS received date,
whichever is later.
06 1065 Partnership Calendar or 15th day of the 4th month 3 years after due date of
Fiscal Year following the date its tax return or 3 years after the
year ended IRS received date,
whichever is later.
02 1120 Corporation Calendar or A corporation filing a short 3 years after due date of
Series Income Fiscal Year period return must file by the return or 3 years after the
1120­ 15 day of the 3rd month IRS received date,
DISC following the end of the whichever is later.
short tax year. 5 1/2 months for 1120-F
02 1120-C Cooperative Calendar or 8 ½ mos. after end of
Fiscal Year taxable year
01 941 Employers Quarterly Last day of month following 3 years from April 15 of the
Series Quarterly Tax end of quarter (April 30, July following year for which the
Return 31, Oct. 31 & January 31) return was due or 3 years
after the date the return was
actually filed, whichever is
later.
10 940 FUTA Calendar Last day of month following 3 years after due date of
940PR Year the end of the calendar year return or 3 years after the
(January 31) IRS received date,
whichever is later.
11 943 Agricultural Calendar Last day of month following 3 years from April 15 of the
943PR Year the end of the calendar year year following the year for
(January 31) which the return was due or
3 years after the IRS
received date whichever is
later.
14 944 Employer’s Calendar Last day of the next month 3 years from April 15th of
944PR Annual Tax Year following the end of the the year following the year
944-SS Return calendar year (January 31st). for which the return was
due or 3 years after the
date the return was filed,
whichever is later.
03 720 For calendar Quarterly Last day of the second 3 years after due date of
quarters ending month following the end of return or 3 years after the
prior to October the quarter (May 31, Aug 31, date return was actually
01, 2001: Nov 30, Feb 28) filed, whichever is later.
Excise (Abstracts
19, 20, 22, 26, 27,
28, 50, 52, 56)
03 720 For calendar Quarterly Last day of month following 3 years after due date of
quarters the end of the of quarter return or 3 years after the
beginning after (April 30, July 31, October date return was actually
September 30, 31 & January 31) filed, whichever is later.
2001
Excise (Abstracts
19, 20, 22, 26, 27,
28, 50, 52, 56)

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2-20

MFT Form No. Type of Return Period Due Date Statutory Period of
Code Covered Limitations
03 720 Excise (All other Quarterly Last day of month following 3 years after due date of
Abstracts) the end of the of quarter return or 3 years after the
(April 30, July 31, October date return was actually
31 & January 31) filed, whichever is later.
09 CT-1 Railroad Calendar On or before the last day of 3 years after due date of
Retirement Year February following the end return or 3 years after the
of the calendar year IRS received date,
whichever is later.
60 2290 Highway Use 7/1 thru 6/30 Last day of the next month 3 years from due date of
Series following the month first return or 3 years from IRS
used in a given period. received date, whichever is
later.
51 709 709A Gift Calendar 3 1/2 mos. after end of tax­ 3 years from due date of
Year able year (April 15) or 15th return or 3 years from date
(effective 1-1­ day of 2nd month following return was actually filed,
82) Quarterly end of quarter. whichever is later.
(effective 1-1­
71 thru 12-31­
81)
64 730 Wagering Monthly Last day of the month 3 years from due date of
following the month in which return or 3 years from date
the income is earned return was actually filed,
whichever is later.

44 990-PF Calendar or The 15th day of the fifth

Fiscal Year calendar month following the
close of the period for which
the return is required to be
filed.
67 990/ Return of Calendar or The 15th day of the fifth
990EZ Organization Fiscal Year calendar month following the
Exempt from close of the period for which
Income under the return is required to be
Section 501(c) of filed
the IRC or Section
4947(a)(1) trust
67 990BL Information and Calendar or The 15th day of the fifth
Initial Excise Tax Fiscal Year calendar month following the
Return for Black close of the period for which
Lung Benefit the return is required to be
Trusts filed

34 990-T (Trust)–U.S. Calendar or Must be filed by the 15th day

address IRC 401 Fiscal Year of the 4th month after the
and 408 end of it’s tax year.
990-T (Trust and Corp.) Calendar or The 15th day of the fifth
U.S. and Foreign Fiscal Year calendar month following the
IRC 501(c) close of the period for which
the return is required to be
filed
33 990-C (Farmer’s Co-Op) Calendar or 8 1/2 mos. after end of tax­
Fiscal Year able year.
50 4720 Excise Tax Calendar or The due date for filing the
Fiscal Year organization’s Form 990,
990-EZ, 990-PF or 5227, or
5 ½ months after the
organization’s accounting
period ends.
37 5227 Split-Interest Trust Calendar 3 1/2 mos. after end of the
Year calendar year (April 15).
74 5500 Pension Plans Calendar or Last day of the 7th month 3 years from due date of

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 2-21

MFT Form No. Type of Return Period Due Date Statutory Period of
Code Covered Limitations
Series Fiscal Plan after the end of the plan return or 3 years from IRS
Year year. received date, whichever is
later.

76 5330 Initial Excise Tax Calendar or Varies depending on type of 3 years from due date of
Return for Fiscal Plan excise tax. return or 3 years from IRS
Employee Benefit Year received date, whichever is
Plans later.
15 8752 Computation of Calendar 4 1/2 mo. after end of
Required taxable period.
Payment or
Refund
16 945 Annual Return Of Calendar Jan. 31 3 years from April 15 of the
Withheld Federal following year for which the
Income Tax return was due or 3 years
after the date the return was
actually filed, whichever is
later.
46 8038 Information 1 1/2 mos. after end of N/A
Return for Tax- calendar quarter the bond
Exempt Private was issued.
Activity Bond
Issues
85 8038-B Information 1 ½ months after the end of N/A
Return for the calendar quarter the
Qualified Build bond was issued
America Bonds &
Qualified
Recovery Zone
Economic
Development
Bonds.
46 8038-CP Return for Credit Variable Rate Issues due 45 2 years & 10 months or
Payments to days AFTER the interest more, after the due date or
Issuers of payment date. the received date,
Qualified Bonds Fixed Rate Issues Return whichever is later
Due Date is 45 days
BEFORE the Interest
Payment Date
46 8038-G Information 1 1/2 mos. after end of the N/A
Return for Tax- calendar quarter the bond
Exempt Govern­ was issued
mental
Obligations
46 8038-GC Information Separate Return: N/A
Return for Small 1 1/2 mos. after end of quar­
Tax Exempt ter the bond was issued.
Governmental Consolidated Return:
Bond Issues, Feb. 15
Leases

And Installment
Sales
46 8038-T Arbitrage Rebate Varies N/A
and Penalty in
Lieu of Arbitrage
Rebate
86 8038-TC Information 1 ½ months after the end of N/A
Return for Tax the calendar quarter the
Credit Bonds bond was issued

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2-22

MFT Form No. Type of Return Period Due Date Statutory Period of
Code Covered Limitations
46 8328 Carry forward Feb. 15 N/A
Election of
Unused Private
Activity Bond
Volume Cap
68 3520 Annual Return to Calendar 3 ½ months after the end of N/A
Report the Trusts tax year
Transactions With
Foreign Trusts &
Receipt of Certain
Foreign Gifts
42 3520-A Annual Calendar 2 ½ months after the end of N/A
Information the Trusts tax year
Return of Foreign
Trust with a U.S.
Owner (under
Section 6048 (b))
17 8288 U.S. Withholding Monthly 20th day after the Date of 3 years from the RDD
Tax Return for Transfer
Dispositions by
Foreign Persons
of U.S. Real
Property Interests
08 8804 Annual Return for Calendar or 3 ½ month after the end of 3 years from RDD
Partnership Fiscal the Partnership tax year
Withholding Tax
(Section 1446)
75 8955-SSA Annual Annual last day of the seventh N/A
Registration month after the end of the
Statement plan year
Identifying
Separated
Participants with
Deferred Vested
Benefits
84 8703 Annual Calendar March 31 after the close of
Certification of a the calendar year for which
Residential Rental the certification is made.
Project

4 Extension Forms

MFT Form Type of Return

02, 05-08, 12, 42, 7004 Application for Automatic Extension of Time to File Certain Business Income Tax,
77,78 Information and Other Returns
30 4868 Application for Automatic Extension of Time To File U.S. Individual Income Tax
Return
30 2350 Extension of Time To File U.S. Income Tax Return for U.S. Citizens and Resident
Aliens Abroad Who Expect To Qualify for Special Tax Treatment
1127 Extension of Time To Pay Tax
74,75,76 5558 Extension of Time To File Certain Employee Plan Returns
52 4768 Extension of Time To File U.S. Estate Tax Return and/or Pay Estate Tax
34, 36, 37, 44, 50, 67 8868 Application for Extension of Time To File an Exempt Organization Return
51 8892 Application for Automatic Extension of Time To File Form 709 and/or Payment of
Gift/Generation- Skipping Transfer Tax

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 2-23

Any line marked with # is for official use only