Below is a list of the most common customer questions.
If you can’t find an answer to your question, please don’t hesitate to reach out to us.
What is the purpose of Form Publication 915?
The purpose of Form 915 is to help the IRS and the courts decide whether an employee filed his or her personal income taxes in a timely manner. To do that, Form 915 is used to determine if a taxpayer “received” the personal income tax. This is how the IRS and the courts determine whether an employer has “exercised” control over the employee. To do that, Form 915 is used to determine the date when the employee was first paid. This is used by the IRS to determine whether the employee actually received his/her wages.
What is form 915?
Form 915 is a written form used to file personal income taxes. It is filed with Form 1040x and 910-EZ. Forms 915 cannot be used to figure W-2 wages if either Form 2106EZ or Form 941-EZ has been filed instead of the form 915.
How many forms are submitted in lieu of Form 915?
Generally, you may receive one non-required form on a regular or monthly basis in lieu of Form 915.
Do Form 915 and Forms 2106EZ and 941-EZ need to be filed every tax year?
If you want Form 915 or Form 2106EZ or Form 941-EZ to be filed on a tax year basis, you must fill out and file both 915 or 941-EZ. You will also need to submit Form 940X and a copy of Schedule A (Form 1040).
What are my options regarding my non-returnable Form 915?
If you have any questions about this tax or about your Form 915 and/or Form 2106EZ and/or 941-EZ you may file an appeal with the IRS. You may also request the IRS to review your return.
Do I have to file a copy of Form 2106EZ and/or 941-EZ if Form 915 and/or Form 2106EZ/941-EZ are on file?
Yes, under some circumstances. The IRS considers any information and documents received by the IRS after you filed Form 915 and/or Form 2106EZ, and/or 941-EZ, to be the basis for any determination made in deciding whether to accept or reject your return.
Who should complete Form Publication 915?
A Form 915 may be filed only by individuals or groups exempt under section 501(c)(4) of the Internal Revenue Code. However, you are not required to provide a taxpayer identification number to report income on Form 915 if either (a) your business has fewer than 100 employees, or (b) you are a corporation or other entity that has paid qualified business income. For more information on those businesses, including a list of the most frequently reported corporations in 2010, visit Taxpayer Identification Number.
Filing a New Form 915
To file a new Form 915 after February 17, 2016, you must file Form 901-F, Employer Identification Number and Classification Number, with the IRS and attach proof of your business income. Use Form 915-S, Employee's Election to report all income from your business on your New Employee and Self-Employed Tax Return with Schedule C (Form 1040) to file a timely Form 915 following Form 901-F filing requirements.
Business Income of New Employees
You must report new employee income on Form 915 if you have 10 or more new employees during the filing year.
For examples of businesses that would meet this test, see the Business Identification Number and Classification Rules under Publication 535. For more information on the “classification rules” for new businesses, see Form 5405, Business Employer Identification Number and Social Security Number Report.
Note. New employees don't have to be citizens or residents of the United States.
New Business Owners
If you own or operate a new business during the tax year, you must report your income in box 13 of Form 940, U.S. Individual Income Tax Return for Taxable Years Beginning on or After January 1, 2010. (Business income is business income that you have to treat as U.S. source, i.e., you must include it in Box 3 of Form 940.)
If you own or operate more than one new business during the tax year, you must report your income in the most correct box on Form 940. However, see the Business Owners section below, for information concerning reporting the income of new businesses owned by more than one person.
When do I need to complete Form Publication 915?
Every application to purchase, renew, or transfer a firearm must be submitted to ATF in the form of Form 915-B. There are three main periods to complete a Form 915-B:
(1) During a “buy” state. The application must be submitted in person to the local Chief Law Enforcement Officer (CLEO) or the local BATHE representative during the “buy” period. The local CLEO will have a form that the applicant may use. An example of this form is found here. (2) During a “resell” state. A “resell” state is when a firearm is purchased from a dealer at a gun show prior to the application for transfer of such firearm to the applicant. (3) While a transfer of title is pending. The BATHE representative will have a form that the applicant may use. An example of this form is found here. (For reference, these states are: AK, AZ, CA, CD, CO, ID, KS, KY, LA, MD, MA, MI, MN, MS, MO, NM, NV, NM, OH, OK, OR, PA, RI, SC, SD, TN, UT, UT, VA, VT and WI.)
If there is not a local CLEO, then the applicant must submit fingerprints and a completed Form 4473 to ATF for each firearm to be transferred. There is currently no penalty, but BATHE will not accept a complete Form 4473 for any application which does not contain fingerprints nor any other identifying information. All fingerprints are taken during the application process.
If there is a local branch that is located in a “send-away” state (for example, New York City that is located in a “send-away” state), then an application can be submitted at ATF HQ in Washington, D.C. for a local CLEO to accept the fingerprints and complete the forms for the application.
For a complete list of the three main ATF filing periods, see BATHE Form Publication 915.
NOTE: Applications to transfer a weapon are not required to be submitted electronically to be processed. If an application has not been received electronically, then you MUST submit a hard copy of the BATHE form in person or mail it by First Class Mail to:
U.S. Treasury Board
Firearms and Tool marks Unit
1800 New Hampshire Ave.
Can I create my own Form Publication 915?
Yes. All Form Publication 915 materials (see “Form Publication 915” on the left side of this page) are freely available to the public. In addition, there are several sample publications available from the State of Connecticut.
What should I do with Form Publication 915 when it’s complete?
To ensure you complete Form 915 correctly, you must complete Form 915 only when you:
submit both Form 915 and Form 945
are assigned a service-connected disability (DSD) with the date of your DD-214 and have a disability rating of at least 6 (out of 7) on the military service continuum (DSC) (13), or
Use the Social Security Administration (SSA) Electronic Benefits Transfer (DEBT) system. You must not use a debit card or a DEBT card unless you have a disability rating that meets the minimum service-connected category and your bank issues a debit card for you.
Can I use another form if it's not completed when I get mine?
Form 915, Form 945 and all supporting documentation should all be filed together (in a single file) with all copies filed in the same file and in the same folder. You can use other documents, but you must first file them in the appropriate folder for each form. Do not use a duplicate file to file documents for multiple forms. You must use the file you use for each form.
When do I file my federal income tax return (Form 1040)? If you're filing as a single individual, Form 1040A, 1040EZ or 1040NR is used to report your taxable income. If you're filing as a head of household, Form 1040, 1040A, 1040EZ or 1040NR is used to report your earned income from source. You can use a Form 1040NR, 1040NR-EZ, 1040W-EZ, 1040NR-W-EZ or 1040NR-E to claim the earned income credit.
What form should I use for filing my federal income tax return?
There are multiple standard tax forms. The one you use depends on the income level you're filing as well as your filing status. Tax return form you use usually depends on the type of filing status you're filing.
Single filers and head of household filers:
Form 1040A (and its amendments)
Form 1040A-EZ (filing jointly with a spouse)
Form 1040, 1040EZ or 1040NR (filing jointly with a spouse)
For head of household status, Form 1040NR (and its amendment) is used.
How do I get my Form Publication 915?
If you are filing a Form 915 on a computer or by paper, you must obtain an official publication from the Publication 930 series. The Form 930 must be signed to receive all the credits you receive.
If you are filing a Form 915 by electronic means, your Form 915 should be signed on your computer screen. Once you complete the online Form 915 online application, you must download your printed Form 915, which must be signed to receive all credits you receive.
The current date on Form 915 is not necessary for filing Form 935 for a tax year beginning in 2016.
How often will Form 915 be submitted?
Form 915 is required for each year for which you are claiming the credit.
Can I use Form 915 to report an amount of capital gains from stock, such as a sale of stock that is not a qualified capital asset?
No. See Capital Losses Deduction below.
What is a qualified capital asset?
Under section 163 of the Internal Revenue Code, for each taxable year beginning after December 31, 2011, you can claim a deduction to reduce your federal income tax liability. Qualified capital assets are certain real property, and qualified farm property. There are several other types of qualified property that are also considered qualified capital assets. A taxpayer may deduct depreciation on qualified capital assets up to the least of the basis of the property (used in the year in which it was sold or for acquisition purposes) or its fair market value at the time of the sale. See the Instructions for Form 8949, U.S. Information Return of Capital Gains or Losses, for more details about the basis and fair market value requirement.
Capital gains on sold or exchanged qualified property are taxed at a flat rate. These can include any of the following:
Dividends
Gains on the sale or exchange of a qualified business or passive business asset (a business interest in a partnership, partnership interest, real estate interest, mortgage debt interest, or income-producing property)
Profit from a sale or exchange of an interest in a farm business
Any realized gain on the exchange of stocks or shares held for more than 6 months.
Capital gains or losses from the sale of the property can be deducted from taxable income to the extent of so much of your gain or loss (adjusted for inflation) can be deducted on your tax return.
What documents do I need to attach to my Form Publication 915?
If you are a student or teacher, your documents will have to be filed with your financial aid form if you:
are a resident of Wisconsin and are applying outside the state,
are applying to a graduate or professional program or an educational institution that offers tuition assistance, or
Are applying to a college, high school, or career learning program or are eligible for assistance from a nonprofit organization that offers scholarships or grants.
Do not attach your application from this state if you are applying for non-resident students.
Do not attach your application while enrolled at an institution. The financial aid office will not be able to locate your records after the end of your stay.
What can I attach in an email attachment?
In your attachment, use the email address of the college or university or the educational institution listed on your financial aid application.
How do I send in the financial aid applications that I have already completed.
Fill out the forms online. You can save the forms and print them off. Once you have filled them out, they are ready to be mailed or sent via fax.
If you do not have an online financial aid application but wish to electronically submit the documents, go to to complete the Financial Aid Forms Checklist.
What type of financial aid application do I need?
You will need the following documents when submitting your financial aid application:
Fees and Tuition
Student ID card (if applying outside Wisconsin) or college transcript (if attending a college or school in Wisconsin)
Pay stubs (if you pay your own tuition)
Graduation or Commencement Transcripts
Voucher
Scholarship/Grant
Income Statement
Statement of Purpose
Income Tax Return
If you attend in-state public high schools or private colleges, you will still need the following documents:
High school diplomas or transcripts showing you will graduate
A copy of your most recent school list (last year's tuition payment)
A letter from your high school principal or teacher who will be responsible to mail your payment.
How do I add/change/resubmit my documents after submitting them.
You will need to update your documents and send them again. You must submit all the required documents before the deadline.
What are the different types of Form Publication 915?
There are currently three federal Forms 915 that apply to all commercial transactions involving the purchase or rental of a consumer loan.
In most cases, the federal Form 915 (Forms 915 and 915A) is the preferred federal form. The form provides lenders with the ability to provide written notifications to consumers about the borrower's rights and options under the law. However, in some cases, a lender may choose to use a Form 929 or a Form 928. Both forms are issued by the Office of Consumer Credit Protection. The forms are different from Form 915, but they are based on similar statutes of limitations that require the borrowers to have a current address with the lender. The forms allow lenders to request the borrower to provide information so that the lender can verify the addresses. The forms must be sent to the lender, but the lender also should not require the borrower to send any documents to the lender.
It is important that you carefully review all the information provided by the lender. If you receive this information after you give the lenders your authorization to collect the money, you may forfeit any rights the lender gained during the authorized collection period and that may adversely impact your credit rating.
What is the penalty for failing to pay?
If you owe the balance by the due date, you may need to pay interest. However, there are very few instances where the lender can suspend the credit if the consumer does not pay the total balance by the due date.
A lender does not have to pay any fees or interest to your creditor, and you cannot sell the item that you bought with the loan.
How do I get a copy of my credit report?
You do not need to complete a credit file form to get a copy of your credit report. The credit bureau that will receive the report usually charges you a fee for this service. A credit bureau may provide a copy of your credit report if you request it or to help you complete your report. If the bureau does not send a credit report to you, you must tell the credit bureau directly that you require a credit file.
Does Form 915 or Form 929 or an application I mail to the credit bureau also receive a copy of my credit report?
No, Form 915 does not receive a copy of your credit file.
How many people fill out Form Publication 915 each year?
Do they actually fill out all 9150 or only those not applying for relief under the ETC?
I'm just wondering how many people fill out Form 915 each year?.
Is there a due date for Form Publication 915?
Yes, it must be mailed to the IRS Office in which you file your taxes or to the IRS mailing address for you.
Do I have to file Form 915, Schedule C income tax return, with my return?
You don't have to file Form 915 if you are an individual for this tax year and have income above the tax threshold.
I am an individual for this tax year, and I have income above the tax threshold. Do I have to file Form 915?
Yes, you must file Form 915 if you have income above the tax threshold. However, if you file Form 944, Schedule C interest and dividends, then you are not required to file Form 915 with your return.
I filed Form 944, Schedule C interest and dividends, but I don't have income above the tax threshold. Am I still required to file Form 915?
Yes, you must file Form 915. However, if you file Form 944, Schedule C interest and dividends, you can skip the Form 915 form altogether and just file Schedule C.
Is Form 915 and Schedule C the same? If not, what are the reasons for that?
Form 915 and Schedule C do differ somewhat, and that's to provide your spouse with more information about your tax situation. The information provided about how much you earn and how much you may owe should be similar.
Can Form 915 and Schedule C be filed electronically or mailed to the IRS?
Electronic filing is a benefit. You can prepare your return by using a computer to do it for you, rather than by going through paper forms. However, you'll still need the paper forms. Form 915 and Schedule C can be filed electronically. To use Form 915 and Schedule C electronically:
File your return or attachments electronically using a filing software program.
Use the IRS Transcript Number Service for your filing. It can be obtained by calling 1-800-TAX-FORM and entering your Taxpayer Identification Number (TIN).
File Form 915 or Schedule C electronically.
Mail Form 915 or Schedule C to your:
IRS address.
Electronic filing address.
Mail your return or attachments to:
Central File Processing
P.O. Box 1420
Baltimore, MD 2
Electronic filing does not guarantee you an instant refund.