Rev. November 2022
Form 976 is used by REITs and RICs to claim a deficiency dividend deduction based on a determination made under section 547(c)(3) of the Internal Revenue Code. The form must be signed by an officer of the company and attached to a detailed statement explaining any changes to income, expenses, or credits for the taxable year. A copy of Form 976 must also be given to the taxpayer in addition to filing it with the IRS.
Form 976 is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.
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