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An organization requesting certain miscellaneous determinations or providing certain notices to the IRS must electronically submit a completed Form 8940, Request for Miscellaneous Determination, at www
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https://www.irs.gov/irb/2025-01_IRB
gov websites use HTTPS A lock () or https:// means you've safely connected to the

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https://www.irs.gov/publications/p334
You are a self-employed person if you carry on a trade or business as a sole proprietor or an independent contractor

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https://www.irs.gov/instructions/i1120f
The IRS will waive a portion of the penalty imposed under section 6655 for failure to make estimated tax payments attributable to a qualified sale or exchange of qualified farmland to qualified farmers for which an election under section 1062(a) is properly made