Federal Excise Tax on Greenmail

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Excise Tax on Greenmail
Form 8725 (Rev. December 2025)8725

Excise Tax on Greenmail

Form
(Rev. December 2025)
Department of the Treasury
Internal Revenue Service

OMB No. 1545-1049

Go to www.irs.gov/Form8725 for instructions and the latest information.

Date of initial receipt of greenmail
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Name of person receiving greenmail

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Identifying number

Number and street (If a P.O. box, see instructions.)
City or town

Room or suite no.
State or province

Country

A

Enter the date you entered into the agreement to transfer the stock .

B

Enter the name of the corporation whose stock is being acquired from you

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ZIP or foreign postal code

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Tax Computation (see instructions)
1

Net sales price .

2

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(a) Date acquired

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(b) Number of shares

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1

(c) Cost or other basis

a
b
c
d
e
f

Column (b) total .

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g Column (c) total . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gain. Subtract line 2g from line 1. If zero or less, enter -0- . . . . . . . . . . . . .
Other income . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total gain and other income. Add lines 3 and 4. See instructions
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Tax. Multiply line 5 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . .
Less: Tax paid with Form 7004, if any . . . . . . . . . . . . . . . . . . .
Tax due. If line 6 is equal to or greater than line 7, subtract line 7 from line 6. For details on
how to pay, go to www.irs.gov/Payments or see the instructions . . . . . . . . . . .
9a Overpayment. If line 7 is greater than line 6, subtract line 6 from line 7 and complete lines 9b,
9c, and 9d . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Routing number
c Type:
Checking
Savings
d Account number
3
4
5
6
7
8

2g
3
4
5
6
7
8
9a

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is
true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Date

Signature(s)

Paid
Preparer
Use Only

Preparer’s name

Preparer’s signature

Title (if any)
Date

Firm’s name

Firm’s EIN

Firm’s address

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.

Check
if PTIN
self-employed

Phone no.
Cat. No. 64873D

Form 8725 (Rev. 12-2025) Created 5/22/25

Extracted from PDF file 2025-federal-form-8725.pdf, last modified January 2026

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More about the Federal Form 8725 Corporate Income Tax TY 2025

We last updated the Excise Tax on Greenmail in January 2026, so this is the latest version of Form 8725, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form 8725 directly from TaxFormFinder. You can print other Federal tax forms here.

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Other Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form W-9	Request for Taxpayer Identification Number and Certification
Form 941	Employer's Quarterly Federal Tax Return
1040 (Schedule B)	Interest and Ordinary Dividends
Form 943	Employer's Annual Federal Tax Return for Agricultural Employees
Form 1095-A	Health Insurance Marketplace Statement

Download all tax forms View all 775 Federal Income Tax Forms

Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8725 from the Internal Revenue Service in January 2026.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 8725

We have a total of fourteen past-year versions of Form 8725 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2025 Form 8725

Form 8725 (Rev. December 2025)

2024 Form 8725