Source library

IRS Form Reference Library

Source references used to anchor lessons, questions, flashcards, and exam explanations. Students must verify current-year instructions before testing.

Reference policy

These records are source anchors, not a substitute for current IRS instructions. Course content should cite the relevant form, publication, instruction, or Circular 230 topic before publication.

Last reviewed: May 30, 2026. Current IRS SEE cycle; students must verify current-year limits before testing.

Part 1

Form 1040

Primary individual income tax return.

Use for individual filing, income, deductions, credits, payments, and return structure.

IRS source

Part 1

Schedule A

Itemized deductions for individuals.

Use for medical, tax, interest, charitable, casualty, and other itemized deduction topics.

IRS source

Part 2

Schedule C

Profit or loss from business for sole proprietors.

Use for sole proprietorship income, ordinary and necessary expenses, and business reporting.

IRS source

Part 2

Form 1065

U.S. Return of Partnership Income.

Use for partnership filing, Schedule K-1, distributive share, basis, and allocations.

IRS source

Part 2

Form 1120

U.S. Corporation Income Tax Return.

Use for C corporation income, deductions, tax payments, and filing requirements.

IRS source

Part 2

Form 1120-S

U.S. Income Tax Return for an S Corporation.

Use for S corporation filing, shareholder reporting, basis, and distributions.

IRS source

Part 3

Form 2848

Power of Attorney and Declaration of Representative.

Use for representation authority, scope, tax matters, tax periods, and revocation.

IRS source

Part 3

Form 8821

Tax Information Authorization.

Use to distinguish information disclosure from representation authority.

IRS source

Part 3

Form 433-A and Form 433-B

Collection information statements.

Use for collection financial analysis topics. Verify the current form version before publishing detailed questions.

IRS source