IRS Tax Forms  

1992 Business Income Taxes:
Forms, Instructions, & Publications

Note that the IRS does not revise every form every year. All major forms are revised annually, but the ones that are less frequently used, and which are not impacted by yearly tax law changes, are revised only when necessary.

Forms revised annually will have the year shown in the upper right hand corner of the form, and forms revised periodically will have their revision date shown underneath the form number in the upper left hand corner of the form.

Each listing below shows the name of the file, its file size, and its official revision date. Most all files in this section are updated yearly, and will have 1992 as the most recent revision. Forms that are revised periodically will show the revision date below numerically; e.g. a Revision date of 1192 means November 1992.

PDF Category: Form
Form 11-C (PDF, 80K)  
(Rev. 0992) 
Occupational Tax and Registration Return for Wagering
Form 637 (PDF, 38K)  
(Rev. 0992) 
Application for Registration (For Certain Excise Tax Activities)
Form 720 (PDF, 94K) - Instructions  
(Rev. 0193) 
Quarterly Federal Excise Tax Return
Form 730 (PDF, 71K)  
(Rev. 1091) 
Tax on Wagering
Form 851 (PDF, 81K)  
(Rev. 0192) 
Affiliations Schedule
Form 926 (PDF, 84K)  
(Rev. 1192) 
Return by a U.S. Transferor of Property to a Foreign Corporation
Form 928 (PDF, 92K)  
(Rev. 0393) 
Fuel Bond
Form 940 (PDF, 101K) - Instructions  
(Rev. 1992) 
Emploer's Annual Federal Unemployment (FUTA) Tax Return
Form 940-EZ (PDF, 83K)  
(Rev. 1992) 
Employer's Annual Federal Unemployment (FUTA) Tax Return
Form 941 (PDF, 85K) - Instructions  
(Rev. 0193) 
Employer's Quarterly Federal Tax Return
Form 941C (PDF, 89K)  
(Rev. 0193) 
Supporting Statement to Correct Information
Form 941M (PDF, 126K)  
(Rev. 0193) 
Employer's Monthly Federal Tax Return
Form 941-SS (PDF, 130K)  
(Rev. 0193) 
Employer's Quarterly Federal Tax Return
Form 942 (PDF, 122K)  
(Rev. 0193) 
Employer's Quarterly Tax Return for Household Employees
Form 943 (PDF, 110K)  
(Rev. 1992) 
Employer's Annual Federal Tax Return for Agricultural Employees
Form 966 (PDF, 74K)  
(Rev. 0193) 
Corporate Dissolution or Liquidation
Form 970 (PDF, 96K)  
(Rev. 1192) 
Application to Use Lifo Inventory Method
Form 972 (PDF, 84K)  
(Rev. 0592) 
Consent of Shareholder to Include Specific Amount in Gross Income
Form 973 (PDF, 70K)  
(Rev. 1092) 
Corporation Claim for Deduction for Consent Dividends
Form 976 (PDF, 68K)  
(Rev. 0492) 
Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust
Form 982 (PDF, 69K)  
(Rev. 0492) 
Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)
Form 1000 (PDF, 47K)  
(Rev. 0592) 
Ownership Certificate
Form 1001 (PDF, 92K)  
(Rev. 1192) 
Ownership, Exemption, or Reduced Rate Certificate
Form 1042 (PDF, 73K)  
(Rev. 1992) 
Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Form 1045 (PDF, 123K) - Instructions  
(Rev. 1992) 
Application for Tentative Refund
Form 1065 (PDF, 113K) - Instructions  
(Rev. 1992) 
U.S. Return of Partnership Income
Form 1066 (PDF, 103K) - Instructions  
(Rev. 1092) 
U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return
Form 1096 (PDF, 76K)  
(Rev. 1992) 
Annual Summary and Transmittal of U.S. Information Returns
Form 1099-B (PDF, 79K)  
(Rev. 1992) 
Proceeds from Broker and Barter Exchange Transactions
Form 1118 (PDF, 57K) - Instructions  
(Rev. 1191) 
Foreign Tax Credit - Corporations
Form 1120 (PDF, 115K) - Instructions  
(Rev. 1992) 
U.S. Corporation Income Tax Return
Form 1120A (PDF, 66K)  
(Rev. 1992) 
U.S. Corporation Short-Form Income Tax Return
Form 1120-F (PDF, 170K) - Instructions  
(Rev. 1992) 
U.S. Income Tax Return of a Foreign Corporation
Form 1120FSC (PDF, 137K)  
(Rev. 1992) 
U.S. Income Tax Return of a Foreign Sales Corporation
Form 1120-H (PDF, 110K)  
(Rev. 1992) 
U.S. Income Tax Return for Homeowners Associations
Form 1120-IC-DISC (PDF, 136K) - Instructions  
(Rev. 1992) 
Interest Charge Domestic International Sales Corporation Return
Form 1120-L (PDF, 173K) - Instructions  
(Rev. 1992) 
U.S. Life Insurance Company Income Tax Return
Form 1120-ND (PDF, 75K) - Instructions  
(Rev. 0791) 
Return for Nuclear Decommissioning Funds and Certain Related Persons
Form 1120-PC (PDF, 150K) - Instructions  
(Rev. 1992) 
U.S. Property and Casualty Insurance Company Income Tax Return
Form 1120-POL (PDF, 111K)  
(Rev. 1992) 
U.S. Income Tax Return for Certain Political Organizations
Form 1120-REIT (PDF, 113K) - Instructions  
(Rev. 1992) 
U.S. Income Tax Return for Real Estate Investment Trusts
Form 1120-RIC (PDF, 85K) - Instructions  
(Rev. 1992) 
U.S. Income Tax Return for Regulated Investment Companies
Form 1120S (PDF, 112K) - Instructions  
(Rev. 1992) 
U.S. Income Tax Return for an S Corporation
Form 1120-W (PDF, 112K)  
(Rev. 1992) 
Estimated Tax for Corporations
Form 1120X (PDF, 65K)  
(Rev. 0591) 
Amended U.S. Corporation Income Tax Return
Form 1138 (PDF, 61K)  
(Rev. 0492) 
Extension of Time For Payment of Taxes By a Corporation Expecting a Net Operating Loss Carryback
Form 1139 (PDF, 73K)  
(Rev. 0692) 
Corporation Application for Tentative Refund
Form 1363 (PDF, 96K)  
(Rev. 0193) 
Export Exemption Certificate
Form 2032 (PDF, 67K)  
(Rev. 0193) 
Contract Coverage Under Title II of the Social Security Act
Form 2220 (PDF, 77K) - Instructions  
(Rev. 1992) 
Underpayment of Estimated Tax by Corporations
Form 2290 (PDF, 116K)  
(Rev. 0792) 
Heavy Vehicle Use Tax Return
Form 2438 (PDF, 83K)  
(Rev. 1992) 
Undistributed Capital Gains Tax Return
Form 2439 (PDF, 84K)  
(Rev. 1992) 
Notice to Shareholder of Undistributed Long-Term Capital Gains
Form 2758 (PDF, 102K)  
(Rev. 0892) 
Application for Extension of Time To File Certain Excise, Income, Information, and Other Returns
Form 3115 (PDF, 164K) - Instructions  
(Rev. 1192) 
Application for Change in Accounting Method
Form 3468 (PDF, 81K) - Instructions  
(Rev. 1992) 
Investment Credit
Form 3491 (PDF, 79K)  
(Rev. 0892) 
Consumer Cooperative Exemption Application
Form 3800 (PDF, 79K) - Instructions  
(Rev. 1992) 
General Business Credit
Form 4136 (PDF, 87K)  
(Rev. 1992) 
Credit for Federal Tax Paid on Fuels
Form 4224 (PDF, 83K)  
(Rev. 0393) 
Exemption From Withholding of Tax On Income Effectively Connected With the Conduct of Trade or Business in the U.S.
Form 4466 (PDF, 78K)  
(Rev. 0892) 
Corporation Application for Quick Refund of Overpayment of Estimated Tax
Form 4562 (PDF, 94K) - Instructions  
(Rev. 1992) 
Depreciation and Amortization
Form 4563 (PDF, 79K)  
(Rev. 1992) 
Exclusion of Income for Bona Fide Residents of American Samoa
Form 4626 (PDF, 83K) - Instructions  
(Rev. 1992) 
Alternative Minimum Tax�Corporations
Form 4684 (PDF, 81K) - Instructions  
(Rev. 1992) 
Casualties and Thefts
Form 4789 (PDF, 114K)  
(Rev. 0991) 
Currency Transaction Report
Form 4797 (PDF, 56K) - Instructions  
(Rev. 1992) 
Sales of Business Property
Form 4835 (PDF, 90K)  
(Rev. 1992) 
Farm Rental Income and Expenses
Form 5213 (PDF, 83K)  
(Rev. 1291) 
Election to Postpone Determination As To Whether the Presumption Applies That an Activity is Engaged in for Profit
Form 5452 (PDF, 110K)  
(Rev. 0192) 
Corporate Report of Nondividend Distributions
Form 5472 (PDF, 101K)  
(Rev. 0392) 
Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business
Form 5712 (PDF, 32K)  
(Rev. 1291) 
Election To Be Treated As a Possessions Corporation Under Section 936
Form 5712A (PDF, 68K)  
(Rev. 1291) 
Election and Verification of the Cost Sharing or Profit Split Method Under Section 936(h)(5)
Form 5713 (PDF, 85K) - Instructions  
(Rev. 0591) 
International Boycott Report
Form 5735 (PDF, 72K)  
(Rev. 0492) 
Possessions Corporation Tax Credit (Under Sections 936 and 30A)
Form 5754 (PDF, 51K)  
(Rev. 0292) 
Statement by Person(s) Receiving Gambling Winnings
Form 5884 (PDF, 97K)  
(Rev. 1992) 
Work Opportunity Credit
Form 6197 (PDF, 84K)  
(Rev. 1092) 
Gas Guzzler Tax
Form 6198 (PDF, 78K) - Instructions  
(Rev. 1992) 
At-Risk Limitations
Form 6252 (PDF, 74K) - Instructions  
(Rev. 1992) 
Installment Sale Income
Form 6478 (PDF, 116K)  
(Rev. 1992) 
Corporation Claim for Deduction for Consent Dividends
Form 6497 (PDF, 90K)  
(Rev. 0193) 
Information Return of Nontaxable Energy Grants or Subsidized Energy Financing
Form 6627 (PDF, 92K) - Instructions  
(Rev. 0193) 
Environmental Taxes
Form 6765 (PDF, 93K) - Instructions  
(Rev. 1992) 
Credit for Increasing Research Activities
Form 6781 (PDF, 61K)  
(Rev. 1992) 
Gains and Losses From Section 1256 Contracts and Straddles
Form 7004 (PDF, 96K)  
(Rev. 1091) 
Application for Automatic Extension of Time to File Corporation Income Tax Return
Form 8023 (PDF, 82K)  
(Rev. 1192) 
Corporate Qualified Stock Purchase Elections
Form 8027 (PDF, 71K) - Instructions  
(Rev. 1992) 
Employer's Annual Information Return of Tip Income and Allocated Tips
Form 8027-T (PDF, 38K)  
(Rev. 1992) 
Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips
Form 8082 (PDF, 77K) - Instructions  
(Rev. 0293) 
Notice of Inconsistent Treatment or Amended Return
Form 8271 (PDF, 86K)  
(Rev. 0393) 
Investor Reporting of Tax Shelter Registration Number
Form 8275 (PDF, 73K) - Instructions  
(Rev. 0792) 
Disclosure Statement
Form 8275-R (PDF, 73K) - Instructions  
(Rev. 0792) 
Regulation Disclosure Statement
Form 8281 (PDF, 88K)  
(Rev. 0692) 
Information Return for Publicly Offered Original Issue Discount Instruments
Form 8283 (PDF, 78K) - Instructions  
(Rev. 1192) 
Noncash Charitable Contributions
Form 8288 (PDF, 126K)  
(Rev. 0393) 
U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests
Form 8288-A (PDF, 65K)  
(Rev. 0393) 
Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests
Form 8288-B (PDF, 114K)  
(Rev. 0393) 
Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests
Form 8332 (PDF, 77K)  
(Rev. 0393) 
Release of Claim to Exemption for Child of Divorced or Separated Parents
Form 8362 (PDF, 68K)  
(Rev. 0591) 
Currency Transaction Report by Casinos
Form 8404 (PDF, 70K)  
(Rev. 0591) 
Interest Charge on DISC-Related Deferred Tax Liability
Form 8453-P (PDF, 54K)  
(Rev. 1992) 
U.S. Partnership Declaration and Signature for Electronic Filing
Form 8586 (PDF, 86K)  
(Rev. 1992) 
Low-Income Housing Credit
Form 8594 (PDF, 88K)  
(Rev. 0193) 
Asset Acquisition Statement
Form 8596 (PDF, 57K)  
(Rev. 1092) 
Information Return for Federal Contracts
Form 8609 (PDF, 126K)  
(Rev. 0193) 
Low-Income Housing Credit Allocation Certification
Form 8610 (PDF, 66K)  
(Rev. 1992) 
Annual Low-Income Housing Credit Agencies Report
Form 8611 (PDF, 98K)  
(Rev. 0292) 
Recapture of Low-Income Housing Credit
Form 8613 (PDF, 81K)  
(Rev. 1092) 
Return of Excise Tax on Undistributed Income of Regulated Investment Company
Form 8621 (PDF, 71K) - Instructions  
(Rev. 1091) 
Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
Form 8716 (PDF, 93K)  
(Rev. 0692) 
Election To Have a Tax Year Other Than a Required Tax Year
Form 8725 (PDF, 54K)  
(Rev. 0192) 
Excise Tax on Greenmail
Form 8736 (PDF, 82K)  
(Rev. 1092) 
Application for Automatic Extension of Time to File U.S. Return for a Partnership, REMIC, or for Certain Trusts
Form 8743 (PDF, 60K)  
(Rev. 0193) 
Information on Fuel Inventories and Sales
Form 8752 (PDF, 56K)  
(Rev. 1992) 
Required Payment or Refund Under Section 7519
Form 8800 (PDF, 83K)  
(Rev. 0892) 
Application for an Additional Extension of Time to File a U.S. Return for a Partnership, REMIC or for Certain Trusts
Form 8801 (PDF, 62K)  
(Rev. 1992) 
Credit for Prior Year Minimum Tax-Individuals, Estates, and Trusts
Form 8803 (PDF, 86K)  
(Rev. 1992) 
Limit on Alternative Minimum Tax for Children Under Age 14
Form 8804 (PDF, 72K) - Instructions  
(Rev. 1992) 
Annual Return for Partnership Withholding Tax (Section 1446)
Form 8805 (PDF, 61K) - Instructions  
(Rev. 1992) 
Foreign Partner's Information Statement of Section 1446 Withholding Tax
Form 8809 (PDF, 56K)  
(Rev. 0991) 
Application for Extension of Time To File Information Returns
Form 8810 (PDF, 68K) - Instructions  
(Rev. 1992) 
Corporate Passive Activity Loss and Credit Limitations
Form 8813 (PDF, 39K) - Instructions  
(Rev. 1191) 
Partnership Withholding Tax Payment (Section 1446)
Form 8816 (PDF, 66K)  
(Rev. 0692) 
Special Loss Discount Account and Special Estimated Tax Payments for Insurance Companies
Form 8819 (PDF, 38K)  
(Rev. 0591) 
Dollar Election Under Section 985
Form 8823 (PDF, 68K)  
(Rev. 0992) 
Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition
Form 8824 (PDF, 81K) - Instructions  
(Rev. 1992) 
Like-Kind Exchanges
Form 8825 (PDF, 79K)  
(Rev. 1992) 
Rental Real Estate Income and Expenses of a Partnership or an S Corporation
Form 8826 (PDF, 100K)  
(Rev. 1992) 
Disabled Access Credit
Form 8827 (PDF, 72K)  
(Rev. 1992) 
Credit for Prior Year Minimum Tax--Corporations
Form 8830 (PDF, 83K)  
(Rev. 1992) 
Enhanced Oil Recovery Credit
Form 8831 (PDF, 68K)  
(Rev. 0393) 
Excise Taxes on Excess Inclusions of REMIC Residual Interests
Form 8833 (PDF, 84K)  
(Rev. 0393) 
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
Form 8834 (PDF, 91K)  
(Rev. 1992) 
Qualified Electric Vehicle Credit
Form 8835 (PDF, 96K)  
(Rev. 1992) 
Renewable Electricity Production Credit
Form CT-1 (PDF, 127K) - Instructions  
(Rev. 1992) 
Employer's Annual Railroad Retirement Tax Return
Form CT-2 (PDF, 94K)  
(Rev. 0492) 
Employee Representative's Quarterly Railroad Tax Return
Form W-3SS (PDF, 112K)  
(Rev. 1992) 
Transmittal of Wage and Tax Statements (Info Copy Only)
Form W-4P (PDF, 99K)  
(Rev. 1992) 
Withholding Certificate for Pension or Annuity Payments
PDF Category: Instructions
Instructions for Form 720 (PDF, 104K)  
(Rev. 0193) 
Quarterly Federal Excise Tax Return
Instructions for Form 940 (PDF, 53K)  
(Rev. 1992) 
Employer's Annual Federal Unemployment (FUTA) Tax Return
Instructions for Form 941 (PDF, 105K)  
(Rev. 0193) 
Employer�s Quarterly Federal Tax Return
Instructions for Form 1045 (PDF, 98K)  
(Rev. 1992) 
Application for Tentative Refund
Instructions for Form 1065 (PDF, 390K)  
(Rev. 1992) 
U.S. Return of Partnership Income
Instructions for Form 1066 (PDF, 106K)  
(Rev. 1992) 
U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return
Instructions for Form 1118 (PDF, 149K)  
(Rev. 1191) 
Foreign Tax Credit�Corporations
Instructions for Form 1120 & 1120-A (PDF, 290K)  
(Rev. 1992) 
U.S. Corporation Short-Form Income Tax Return
Instructions for Form 1120-F (PDF, 302K)  
(Rev. 1992) 
U.S. Income Tax Return of a Foreign Corporation
Instructions for Form 1120-FSC (PDF, 254K)  
(Rev. 1992) 
U.S. Income Tax Return of a Foreign Sales Corporation
Instructions for Form 1120-IC-DISC (PDF, 285K)  
(Rev. 1992) 
Interest Charge Domestic International Sales Corporation Return
Instructions for Form 1120-L (PDF, 306K)  
(Rev. 1992) 
U.S. Life Insurance Company Income Tax Return
Instructions for Form 1120-ND (PDF, 106K)  
(Rev. 0791) 
Return for Nuclear Decommissioning Funds and Certain Related Persons
Instructions for Form 1120-PC (PDF, 322K)  
(Rev. 1992) 
U.S. Property and Casualty Insurance Company Income Tax Return
Instructions for Form 1120-REIT (PDF, 205K)  
(Rev. 1992) 
U.S. Income Tax Return for Real Estate Investment Trusts
Instructions for Form 1120-RIC (PDF, 168K)  
(Rev. 1992) 
U.S. Income Tax Return for Regulated Investment Companies
Instructions for Form 1120S (PDF, 311K)  
(Rev. 1992) 
U.S. Income Tax Return for an S Corporation
Instructions for Form 2220 (PDF, 70K)  
(Rev. 1992) 
Underpayment of Estimated Tax By Corporations
Instructions for Form 3468 (PDF, 67K)  
(Rev. 1992) 
Investment Credit
Instructions for Form 3800 (PDF, 88K)  
(Rev. 1992) 
General Business Credit
Instructions for Form 4562 (PDF, 152K)  
(Rev. 1992) 
Depreciation and Amortization (Including Information on Listed Property)
Instructions for Form 4626 (PDF, 107K)  
(Rev. 1992) 
Alternative Minimum Tax - Corporations
Instructions for Form 4684 (PDF, 72K)  
(Rev. 1992) 
Casualties and Thefts
Instructions for Form 4720 (PDF, 179K)  
(Rev. 1992) 
Return of Certain Excise Taxes on Charities and Other Persons Under Chapter 41 and 42 of the Internal Revenue Code
Instructions for Form 4797 (PDF, 76K)  
(Rev. 1992) 
Sales of Business Property (Also Involuntary Conversions and Recapture Amounts Under Sections 179 and 280F(b)(2))
Instructions for Form 5713 (PDF, 101K)  
(Rev. 0591) 
International Boycott Report
Instructions for Form 6198 (PDF, 114K)  
(Rev. 1992) 
At-Risk Limitations
Instructions for Form 6252 (PDF, 55K)  
(Rev. 1992) 
Installment Sale Income
Instructions for Form 6627 (PDF, 41K)  
(Rev. 0193) 
Environmental Taxes
Instructions for Form 6765 (PDF, 86K)  
(Rev. 1992) 
Credit for Increasing Research Activities
Instructions for Form 8027 (PDF, 135K)  
(Rev. 1992) 
Employer's Annual Information Return of Tip Income and Allocated Tips
Instructions for Form 8082 (PDF, 63K)  
(Rev. 0293) 
Notice of Inconsistent Treatment or Amended Return
Instructions for Form 8275 (PDF, 67K)  
(Rev. 0792) 
Disclosure Statement
Instructions for Form 8275-R (PDF, 67K)  
(Rev. 0792) 
Regulation Disclosure Statement
Instructions for Form 8283 (PDF, 102K)  
(Rev. 1192) 
Noncash Charitable Contributions
Instructions for Form 8390 (PDF, 66K)  
(Rev. 1992) 
Information Return for Determination of Life Insurance Company Earnings Rate Under Section 808
Instructions for Form 8621 (PDF, 70K)  
(Rev. 1091) 
Return By Shareholder of a Passive Foreign Investment Company Or Qualified Electing Fund
Instructions for Form 8804, 8805 & 8813 (PDF, 157K)  
(Rev. 1992) 
Annual Return for Partnership Withholding Tax, Foreign Partner's Information Statement of Section, Partnership Withholding Tax Payment (Section 1446)
Instructions for Form 8810 (PDF, 240K)  
(Rev. 1992) 
Corporate Passive Activity Loss and Credit Limitations
Instructions for Form 8824 (PDF, 56K)  
(Rev. 1992) 
Like-Kind Exchanges
Instructions for Form CT-1 (PDF, 78K)  
(Rev. 1992) 
Employer�s Annual Railroad Retirement Tax Return
PDF Category: Publication
Publication 15 (PDF, 908K)  
(Rev. 0193) 
Circular E - Employer's Tax Guide
Publication 51 (PDF, 673K)  
(Rev. 1192) 
(Circular A), Agricultural Employer's Tax Guide

1992 Individual Income Tax Forms & Instructions - PDF
1992 Business Income Tax Forms & Instructions - PDF
1992 Publications - PDF 1992 Administration Forms
1992 Spanish Language Forms, Instructions & Publications
1992 Estates & Trusts
1992 IRA Forms, Retirement Plans & Exempt Organizations
1992 IRS Information Returns, Forms, & Instructions, such as W-2s, 1099s, etc.

1992 Forms Main  |  IRS-Forms Main  |  Home

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