Special Taxes

Use these links to get forms and pubs needed for AMT and other special taxes.

There are two lists below:

  • Forms for Special Taxes
  • IRS Publications for Special Taxes

Forms for Special Taxes

Schedule H Household Employment Taxes
Form  Instructions
If you had a household employee, you may need to file this schedule.
Schedule SE Self-Employment Tax
Form  Instructions
You may need to file this form if you have net earnings from self-employment. For more information see Your Business.
Form 4137 Social Security and Medicare Tax on Unreported Tip Income
Form & Instructions
Form 4970 Tax on Accumulation Distribution
Form & Instructions
Form 4972 Tax on Lump-Sum Distributions
Form & Instructions
Form 5329 Additional Taxes Attributable to IRAs, Other Qualified Retirement Plans, Annuities, Modified Endowment Contracts, and MSAs
Form  Instructions
This form is used for the 10% penalty for early distributions from IRAs, among other items. 
Form 6251 Alternative Minimum Tax—Individuals
Form  Instructions
See also Form 8801, used to claim the AMT credit.
Form 8611 Recapture of Low-Income Housing Credit
Form & Instructions
Form 8801 Credit for Prior Year Minimum Tax
Form  Instructions
File this form every year for which you have unrecovered AMT credit, even if you aren't claiming any credit in the current year.
Form 8815 Exclusion of Interest from U.S. Savings Bonds
Form & Instructions
If you cashed Series EE or I bonds issued after 1989 and had qualified higher education expenses you may be able to exclude interest using this form.

IRS Publications for Special Taxes

Note: Much as we would like to see one, the IRS does not have a publication dealing with alternative minimum tax. Taxpayers must rely on the instructions for Forms 6251 and 8801.

Pub 926 Household Employer's Tax Guide
Download
More information for people required to file Schedule H.

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