Other Forms That May Be Required

Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements.

Form 56, Notice Concerning Fiduciary Relationship. You must notify the IRS of the creation or termination of a fiduciary relationship. You may use Form 56 to provide this notice to the IRS.

Form 461, Limitation on Business Losses.

Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return; or Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of nonresident not a citizen of the United States.

Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions.

Form 706-GS(D-1), Notification of Distribution From a Generation-Skipping Trust.

Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations.

Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return; or Form 709-NA, United States Gift (and Generation-Skipping Transfer) Tax Return of Nonresident Not a Citizen of the United States.

Form 720, Quarterly Federal Excise Tax Return. Use Form 720 to report environmental excise taxes, communications and air transportation taxes, fuel taxes, luxury tax on passenger vehicles, manufacturers’ taxes, ship passenger tax, and certain other excise taxes.

Caution: See Trust Fund Recovery Penalty, earlier.