Filed/Library

Tax form library for preparers and reviewers

Guides to 50 IRS forms, Schedule K-1 boxes and reference tables, written for the people who prepare and review returns. Each one shows where the numbers come from and where they go, works an example with real figures, cites the IRS source and lists the checks a reviewer should run. Maintained by Filed's tax team, led by Camron Momeni, CPA.

Individuals

13 guides

Form 1099-B box 1e

Cost basis and wash sales for preparers

Form 1116

Foreign tax credit for individuals, estates and trusts

Form 2210

Underpayment of estimated tax by individuals, estates and trusts

Form 4562

Depreciation, section 179 and bonus

Form 4797

Sales of business property and recapture

Form 6198

At-risk limitations on losses

Form 8582

Passive activity loss limitations

Form 8949

Reporting 1099-B sales box by box

Form 8960

Net investment income tax for individuals, estates and trusts

Form 8995-A

QBI deduction above the taxable income threshold

QBI deduction

QBI deduction (section 199A) for tax preparers

Schedule E

Rentals, royalties and K-1 income

Section 179 recapture

When business use drops to 50% or less

Partnerships

14 guides

Form 1065

Form 1065 instructions for reviewers, schedule by schedule

Form 1065 Schedule B

Form 1065 Schedule B questions and what each one triggers

Form 7217

Partner basis in distributed property

Form 8308

Sale or exchange of a partnership interest

Form 8825

Rental real estate for partnerships and S corporations

K-1 box 11 codes

Other income on Schedule K-1 (Form 1065)

K-1 box 13 codes

Other deductions on Schedule K-1 (Form 1065)

K-1 box 14

Self-employment earnings and Schedule SE

K-1 box 19

Partnership distributions, basis and gain

K-1 box 20 code Z

Section 199A information for the QBI deduction

K-1 box 20 codes

Every Schedule K-1 (Form 1065) code from A to ZZ

Partner basis

Partner basis worksheet and the tax basis capital account

Schedule K-1 (Form 1065)

Every box and where it goes on the partner's return

Section 754 election

Section 754 election and 743(b) basis adjustments

S corporations

9 guides

Distributions in excess of basis

S corp distributions in excess of basis and how they become capital gain

Form 1120-S

A line-by-line guide for reviewers

Form 7203

S corporation stock and debt basis

K-1 (1120-S) box 16

Items affecting shareholder basis

K-1 (1120-S) box 17 code AC

Gross receipts for section 448(c)

K-1 (1120-S) box 17 code V

Section 199A information for the QBI deduction

S corp debt basis

S corp debt basis and debt basis restoration

S corp stock basis

How stock basis is built and tracked year to year

Schedule K-1 (Form 1120-S)

Every box and where it goes on Form 1040

Corporations

5 guides

Form 1125-A

Cost of goods sold for corporations and partnerships

Form 1125-E

Compensation of officers for corporations and S corporations

Form 8990

Business interest limitation under section 163(j)

Schedule L and M-2

Balance sheet and retained earnings tie-outs

Schedule M-3

Net income reconciliation for corporations with $10 million or more in assets

Trusts and estates

3 guides

Form 1041

Form 1041 instructions for estates and trusts, line by line

Form 1041 Schedule G

Tax computation and payments for estates and trusts

Schedule K-1 (Form 1041)

Where every box goes on the beneficiary's return

Exempt organizations

3 guides

Form 990

Form 990 instructions for exempt organizations, part by part

Form 990 Schedule B

Who files, which contributors to list, and what's public

Form 990-EZ

Eligibility test and review checks for small exempt organizations

Reference tables

3 guides

AFR rates

Applicable federal rates for November 2026

RMD tables

Uniform Lifetime, single life and joint life expectancy

State PTE elections

State pass-through entity tax elections by state

Run these checks on every return

Filed reads the source documents, prepares the return and reviews it the way these guides describe. Every review item links back to the document it came from.

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