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f433f.pdf	0219 Form 433-F (PDF)	https://www.irs.gov/pub/irs-pdf/f433f.pdf	[ "Catalog Number 62053J\nwww.irs.gov\nForm 433-F (Rev. 2-2019)\nForm 433-F \n(February 2019)\nDepartment of the Treasury - Internal Revenue Service\nCollection Information Statement\nName(s) and Address\nIf address provided above is different than last return filed, \nplease check here\nCounty of Residence\nYour Social Security Number or Individual Taxpayer Identification Number\nYour Spouse’s Social Security Number or Individual Taxpayer Identification Number\nYour telephone numbers\nHome:\nWork:\nCell:\nSpouse’s telephone numbers\nHome:\nWork:\nCell:\nEnter the number of people in the household who can be claimed on this year’s tax return including you and your spouse. Under 65\n65 and Over\nIf you or your spouse are self employed or have self employment income, provide the following information:\nName of Business\nBusiness EIN\nType of Business\nNumber of Employees (not counting owner)\nA. ACCOUNTS / LINES OF CREDIT\nPERSONAL BANK ACCOUNTS Include checking, online, mobile (e.g., PayPal), savings accounts, money market accounts. (Use additional sheets if \nnecessary.)\nName and Address of Institution\nAccount Number\nType of \nAccount\nCurrent \nBalance/Value\nCheck if \nBusiness Account \nINVESTMENTS Include Certificates of Deposit, Trusts, Individual Retirement Accounts (IRAs), Keogh Plans, Simplified Employee Pensions, 401(k) \nPlans, Profit Sharing Plans, Mutual Funds, Stocks, Bonds, Commodities (Silver, Gold, etc.), and other investments. If applicable, include business \naccounts. (Use additional sheets if necessary.)\nName and Address of Institution\nAccount Number\nType of \nAccount\nCurrent \nBalance/Value\nCheck if \nBusiness Account \nB. REAL ESTATE Include home, vacation property, timeshares, vacant land and other real estate. (Use additional sheets if necessary.)\nDescription/Location/County\nMonthly Payment(s) \nFinancing \nCurrent Value \nBalance Owed \nEquity \nPrimary Residence \nOther \nYear Purchased \nPurchase Price \nYear Refinanced \nRefinance Amount \nPrimary Residence \nOther \nYear Purchased \nPurchase Price \nYear Refinanced \nRefinance Amount \nC. OTHER ASSETS Include cars, boats, recreational vehicles, whole life policies, etc. Include make, model and year of vehicles and name of Life \nInsurance company in Description. If applicable, include business assets such as tools, equipment, inventory, etc. (Use additional sheets if necessary.)\nDescription \nMonthly Payment Year Purchased Final Payment (mo/yr)\nCurrent Value \nBalance Owed \nEquity \n/ \n/ \nD. CREDIT CARDS (Visa, MasterCard, American Express, Department Stores, etc.)\nType\nCredit Limit\nBalance Owed\nMinimum Monthly Payment\nTURN PAGE TO CONTINUE\nVIRTUAL CURRENCY (CRYPTOCURRENCY) List all virtual currency you own or in which you have a financial interest (e.g., Bitcoin, Ethereum, \nLitecoin, Ripple, etc.). (Use additional sheets if necessary.)\nType of Virtual Currency\nName of Virtual Currency Wallet, \nExchange or Digital Currency \nExchange (DCE)\nEmail Address Used to Set-up \nWith the Virtual Currency \nExchange or DCE\nLocation(s) of Virtual Currency \n(Mobile Wallet, Online, and/or \nExternal Hardware storage)\nVirtual Currency \nAmount and Value in \nUS dollars as of today \n(e.g., 10 Bitcoins \n$64,600 USD)\n", "Catalog Number 62053J\nwww.irs.gov\nForm 433-F (Rev. 2-2019)\nPage 2 of 4\nE. BUSINESS INFORMATION Complete E1 for Accounts Receivable owed to you or your business. (Use additional sheets if necessary.) Complete E2 \nif you or your business accepts credit card payments. Include virtual currency wallet, exchange or digital currency exchange.\nE1. Accounts Receivable owed to you or your business\nName\nAddress\nAmount Owed\nList total amount owed from additional sheets\nTotal amount of accounts receivable available to pay to IRS now\nE2. Name of individual or business on account\nCredit Card \n(Visa, Master Card, etc.)\nIssuing Bank Name and Address\nMerchant Account Number\nF. EMPLOYMENT INFORMATION If you have more than one employer, include the information on another sheet of paper. (If attaching a copy of \ncurrent pay stub, you do not need to complete this section.)\nYour current Employer (name and address)\nHow often are you paid (check one) \nWeekly \nBiweekly\n Semi-monthly\n Monthly \nGross per pay period \nTaxes per pay period (Fed) \n(State) \n(Local) \nHow long at current employer \nSpouse’s current Employer (name and address)\nHow often are you paid (check one) \nWeekly \nBiweekly\n Semi-monthly\n Monthly \nGross per pay period \nTaxes per pay period (Fed) \n(State) \n(Local) \nHow long at current employer \nG. NON-WAGE HOUSEHOLD INCOME List monthly amounts. For Self-Employment and Rental Income, list the monthly amount received after \nexpenses or taxes and attach a copy of your current year profit and loss statement.\nAlimony Income \nChild Support Income \nNet Self Employment Income \nNet Rental Income \nUnemployment Income \nPension Income \nInterest/Dividends Income\nSocial Security Income \nOther: \nH. MONTHLY NECESSARY LIVING EXPENSES List monthly amounts. (For expenses paid other than monthly, see instructions.)\n1. Food / Personal Care See instructions. If you do not spend more than \nthe standard allowable amount for your family size, fill in the Total amount \nonly.\nActual Monthly \nExpenses\nIRS Allowed\nFood\nHousekeeping Supplies\nClothing and Clothing Services\nPersonal Care Products & Services\nMiscellaneous\nTotal\n2. Transportation\nActual Monthly \nExpenses\nIRS Allowed\nGas / Insurance / Licenses / \nParking / Maintenance etc.\nPublic Transportation\nTotal\n3. Housing & Utilities\nActual Monthly \nExpenses\nIRS Allowed\nRent\nElectric, Oil/Gas, Water/Trash\nTelephone/Cell/Cable/Internet\nReal Estate Taxes and Insurance \n(if not included in B above)\nMaintenance and Repairs\nTotal\n4. Medical\nActual Monthly \nExpenses\nIRS Allowed\nHealth Insurance\nOut of Pocket Health Care \nExpenses\nTotal\n5. Other\nActual Monthly \nExpenses\nIRS Allowed\nChild / Dependent Care\nEstimated Tax Payments\nTerm Life Insurance\nRetirement (Employer Required)\nRetirement (Voluntary)\nUnion Dues\nDelinquent State & Local Taxes \n(minimum payment)\nStudent Loans (minimum \npayment)\nCourt Ordered Child Support\nCourt Ordered Alimony\nOther Court Ordered Payments\nOther (specify)\nOther (specify)\nOther (specify)\nTotal\nUnder penalty of perjury, I declare to the best of my knowledge and belief this statement of assets, liabilities and other information is true, correct and complete.\nYour signature \nSpouse’s signature \nDate\nNational Standards \n", "Catalog Number 62053J\nwww.irs.gov\nForm 433-F (Rev. 2-2019)\nPage 3 of 4\nInstructions for Form 433-F, Collection Information Statement\nWhat is the purpose of Form 433F? \nForm 433-F is used to obtain current financial information \nnecessary for determining how a wage earner or self-employed \nindividual can satisfy an outstanding tax liability. \nNote: You may be able to establish an Online Payment \nAgreement on the IRS web site. To apply online, go to \nhttps://www.irs.gov, click on “I need to pay my taxes,” and select \n“Installment Agreement” under the heading “What if I can't pay \nnow?” \nIf you are requesting an Installment Agreement, you should \nsubmit Form 9465, Installment Agreement Request, along with \nForm 433-F. (A large down payment may streamline the \ninstallment agreement process, pay your balance faster and \nreduce the amount of penalties and interest. \nPlease retain a copy of your completed form and supporting \ndocumentation. After we review your completed form, we may \ncontact you for additional information. For example, we may ask \nyou to send supporting documentation of your current income or \nsubstantiation of your stated expenditures. \nIf any section on this form is too small for the information \nyou need to supply, please use a separate sheet.\nSection A – Accounts / Lines of Credit \nList all accounts, even if they currently have no balance. \nHowever, do not enter bank loans in this section. Include \nbusiness accounts, if applicable. If you are entering information \nfor a stock or bond, etc. and a question does not apply, enter N/A.\nSection B – Real Estate\nList all real estate you own or are purchasing including your \nhome. Include insurance and taxes if they are included in your \nmonthly payment. The county/description is needed if different \nthan the address and county you listed above. To determine \nequity, subtract the amount owed for each piece of real estate \nfrom its current market value.\nSection C – Other Assets\nList all cars, boats and recreational vehicles with their make, \nmodel and year. If a vehicle is leased, write “lease” in the “year \npurchased” column. List whole life insurance policies with the \nname of the insurance company. List other assets with a \ndescription such as “paintings”, “coin collection”, or “antiques”. If \napplicable, include business assets, such as tools, equipment, \ninventory, and intangible assets such as domain names, patents, \ncopyrights, etc. To determine equity, subtract the amount owed \nfrom its current market value. If you are entering information for \nan asset and a question does not apply, enter N/A.\nList all credit cards and lines of credit, even if there is no balance \nowed.\nSection D – Credit Cards \nSection E – Business Information\nComplete this section if you or your spouse are self-employed, or \nhave self-employment income. This includes self-employment \nincome from online sales.\nE1: List all Accounts Receivable owed to you or your business. \nInclude federal, state and local grants and contracts.\nE2: Complete if you or your business accepts credit card \npayments (e.g., Visa, MasterCard, etc.) and/or virtual \ncurrency wallet, exchange or digital currency exchange. \nSection F – Employment Information\nComplete this section if you or your spouse are wage earners. \nIf attaching a copy of current pay stub, you do not need to \ncomplete this section.\nSection G – Non-Wage Household Income\nList all non-wage income received monthly. \nNet Self-Employment Income is the amount you or your \nspouse earns after you pay ordinary and necessary monthly \nbusiness expenses. This figure should relate to the yearly net \nprofit from Schedule C on your Form 1040 or your current year \nprofit and loss statement. Please attach a copy of Schedule C or \nyour current year profit and loss statement. If net income is a loss, \nenter “0”.\nNet Rental Income is the amount you earn after you pay \nordinary and necessary monthly rental expenses. This figure \nshould relate to the amount reported on Schedule E of your Form \n1040. \nDo not include depreciation expenses. Depreciation is a non-cash \nexpense. Only cash expenses are used to determine ability to \npay). \nIf net rental income is a loss, enter “0”. \nOther Income includes distributions from partnerships and \nsubchapter S corporations reported on Schedule K-1, and from \nlimited liability companies reported on Form 1040, Schedule C, D \nor E. It also includes agricultural subsidies, gambling income, oil \ncredits, and rent subsidies. Enter total distributions from IRAs if \nnot included under Pension Income.\nSection H – Monthly Necessary Living \nExpenses\nEnter monthly amounts for expenses. For any expenses not paid \nmonthly, convert as follows:\nIf a bill is paid … \nCalculate the monthly \namount by … \nQuarterly \nDividing by 3 \nWeekly \nMultiplying by 4.3 \nBiweekly (every two \nweeks) \nMultiplying by 2.17 \nSemimonthly (twice \neach month) \nMultiplying by 2 \n", "Catalog Number 62053J\nwww.irs.gov\nForm 433-F (Rev. 2-2019)\nPage 4 of 4\nFor expenses claimed in boxes 1 and 4, you should provide the \nIRS allowable standards, or the actual amount you pay if the \namount exceeds the IRS allowable standards. IRS allowable \nstandards can be found by accessing https://www.irs.gov/\nbusinesses/small-businesses-self-employed/collection-financial-\nstandards. \nSubstantiation may be required for any expenses over the \nstandard once the financial analysis is completed. \nThe amount claimed for Miscellaneous cannot exceed the \nstandard amount for the number of people in your family. The \nmiscellaneous allowance is for expenses incurred that are not \nincluded in any other allowable living expense items. Examples \nare credit card payments, bank fees and charges, reading \nmaterial and school supplies. \nIf you do not have access to the IRS web site, itemize your actual \nexpenses and we will ask you for additional proof, if required. \nDocumentation may include pay statements, bank and investment \nstatements, loan statements and bills for recurring expenses, etc.\nHousing and Utilities – Includes expenses for your primary \nresidence. You should only list amounts for utilities, taxes and \ninsurance that are not included in your mortgage or rent \npayments.\nRent – Do not enter mortgage payment here. Mortgage \npayment is listed in Section B. \nTransportation – Include the total of maintenance, repairs, \ninsurance, fuel, registrations, licenses, inspections, parking, and \ntolls for one month. \nPublic Transportation – Include the total you spend for \npublic transportation if you do not own a vehicle or if you have \npublic transportation costs in addition to vehicle expenses. \nMedical – You are allowed expenses for health insurance and \nout-of-pocket health care costs.\nHealth insurance – Enter the monthly amount you pay for \nyourself or your family. \nOut-of-Pocket health care expenses – are costs not \ncovered by health insurance, and include: \n• Medical services\n• Prescription drugs\n• Dental expenses\n• Medical supplies, including eyeglasses and contact \nlenses. Medical procedures of a purely cosmetic nature, \nsuch as plastic surgery or elective dental work are \ngenerally not allowed. \nChild / Dependent Care – Enter the monthly amount you \npay for the care of dependents that can be claimed on your Form \n1040. \nEstimated Tax Payments – Calculate the monthly \namount you pay for estimated taxes by dividing the quarterly \namount due on your Form 1040ES by 3. \nLife Insurance – Enter the amount you pay for term life \ninsurance only. Whole life insurance has cash value and should \nbe listed in Section C. \nDelinquent State & Local Taxes – Enter the minimum \namount you are required to pay monthly. Be prepared to provide \na copy of the statement showing the amount you owe and if \napplicable, any agreement you have for monthly payments. \nStudent Loans – Minimum payments on student loans for \nthe taxpayer’s post-secondary education may be allowed if they \nare guaranteed by the federal government. Be prepared to \nprovide proof of loan balance and payments. \nCourt Ordered Payments – For any court ordered \npayments, be prepared to submit a copy of the court order portion \nshowing the amount you are ordered to pay, the signatures, and \nproof you are making the payments. Acceptable forms of proof \nare copies of cancelled checks or copies of bank or pay \nstatements. \nOther Expenses not listed above – We may allow \nother expenses in certain circumstances. For example, if the \nexpenses are necessary for the health and welfare of the \ntaxpayer or family, or for the production of income. Specify the \nexpense and list the minimum monthly payment you are billed. \n" ]
f433fsp.pdf	0219 Form 433-F (SP) (PDF)	https://www.irs.gov/pub/irs-pdf/f433fsp.pdf	[ "Número de catálogo 20595Q\nwww.irs.gov\nFormulario 433-F (SP) (Rev. 2-2019)\nFormulario 433-F (SP) \n(febrero de 2019)\nDepartamento del Tesoro – Servicio de Impuestos Internos\nDeclaración de Ingresos y Gastos\nNombre(s) completo(s) y dirección\nFavor de marcar en el encasillado si la dirección \nsuministrada anteriormente es diferente de la última \ndeclaración de impuestos\nCondado/distrito de residencia\nSu número de Seguro Social o número de identificación del contribuyente\nNúmero de Seguro Social o el número de identificación del contribuyente de su cónyuge\nNúmeros de teléfonos\nHogar:\nTrabajo:\nCelular:\nSpouse’s telephone numbers\nHogar:\nTrabajo:\nCelular:\nIndique el número de personas en el hogar que puede ser reclamado en su declaración de impuestos de este año incluyendo a usted y a su cónyuge. \nMenores de 65 años de edad\n 65 años de edad y más\nSi usted o su cónyuge trabajan por cuenta propia o tienen ingresos del trabajo por cuenta propia, indique la información siguiente:\nNombre del negocio\nEIN del negocio\nTipo de negocio\nNúmero de empleados (sin incluir al dueño)\nA. CUENTAS/ LÍNEAS DE CRÉDITO\nCuentas Bancarias Personales Incluyen cuentas de cheques, en línea, móviles (por ejemplo: PayPal), cuentas de ahorros, cuentas del mercado \nmonetario. (Use hojas adicionales cuando sea necesario)\nNombre y dirección de la institución \nNúmero de cuenta\nTipo de \nCuenta\nSaldo/ \nvalor actual\nMarque si es \ncuenta de negocio\nInversiones Incluyen certificados de depósito, Fideicomisos, cuentas personales de jubilación (IRA), planes de retiro Keogh, pensiones simples de \nempleados, planes 410(k), planes de participación en las ganancias, fondos mutuos de inversiones, acciones, bonos, mercancías (plata, oro, etcétera) y \notras inversiones. Si corresponde, incluya las cuentas de negocios. (Use hojas adicionales cuando sea necesario).\nNombre y dirección de la institución\nNúmero de cuenta\nTipo de \nCuenta\nSaldo/ \nvalor actual\nMarque si es \ncuenta de negocio\nB. BIENES INMUEBLES Éstos incluyen su hogar, propiedad de vacaciones, propiedad de tiempo compartido, terreno vacante y otros bienes inmuebles \n(utilice hojas adicionales cuando sea necesario).\nDescripción/Lugar/Condado \n(Distrito)\nPago(s) \nmensual(es)\nFinanciación\nValor actual\nSaldo adeudado\nValor neto\nResidencia principal\nOtra\nAño de compra\nPrecio de compra\nAño refinanciado\nCantidad refinanciada\nPrimary Residence \nOtra\nAño de compra\nPrecio de compra\nAño refinanciado\nCantidad refinanciada\nC. OTROS BIENES Éstos incluyen automóviles, barcos, vehículos de recreación, pólizas de seguro de vida entera, etc. Incluya la marca, modelo y año \nde producción del vehículo y el nombre de la compañía de seguro en “Descripción”. Si corresponde, incluya activos del negocio, tales como \nherramientas, equipo, inventario, etc. (utilice hojas adicionales cuando sea necesario).\nDescripción\nPago mensual\nAño de compra\nPago final (mes/año)\nValor actual\nSaldo adeudado\nValor neto\n/ \n/ \nD. TARJETAS DE CRÉDITO (Visa, MasterCard, American Express, Tiendas por Departamento, etc.)\nTipo\nLímite de crédito\nSaldo adeudado \nPago mensual mínimo\nContinúa en la página siguiente\nMoneda Virtual (Criptomoneda) Informe todas las monedas virtuales que posee o en las que tiene un interés financiero (por ejemplo: Bitcoin, \nEthereum, Litecoin, Ripple, etcétera). (Si corresponde, use hojas adicionales cuando sea necesario).\nTipo de Moneda Virtual\nNombre de la Cartera de \nMoneda Virtual, intercambio o \nintercambio de moneda digital \n(DCE)\nDirección de correo electrónico \nutilizado para establecerse con \nel Intercambio de Moneda \nVirtual o el DCE\nLugar(es) de la Moneda Virtual \n(Cartera móvil, en línea y/o \nalmacenamiento de hardware \nexterno)\nCantidad de la moneda \nvirtual y valor en \ndólares de los EE.UU. \nen el día de hoy (por \nejemplo: 10 Bitcoins \nson $64.600 USD)\n", "Número de catálogo 20595Q\nwww.irs.gov\nFormulario 433-F (SP) (Rev. 2-2019)\nPágina 2 de 4\nE. INFORMACIÓN DEL NEGOCIO Complete la sección E1 referente a las cuentas por cobrar de usted o de su negocio (use hojas adicionales cuando \nsea necesario). Complete la sección E2 si usted o su negocio acepta pagos por tarjeta de crédito. Incluya la cartera de moneda virtual, intercambio o \nintercambio de moneda digital.\nE1. Cuentas por cobrar adeudadas a usted o a su negocio\nNombre\nDirección\nCantidad adeudada\nAnote la cantidad total adeudada de las hojas adicionales\nCantidad total de cuentas por cobrar disponible ahora para pagar al IRS\nE2. Nombre de la persona física o negocio en la cuenta\nTarjeta de crédito \n(Visa, Master Card, etc.)\nNombre y dirección del Banco emisor\nNúmero de cuenta comercial\nF. INFORMACIÓN DEL TRABAJO Si usted tiene más de un empleador, incluya la información en otra hoja de papel. (Si adjunta una copia del talón de \ncheque más reciente, no tiene que llenar esta sección).\nSu empleador actual (nombre y dirección)\n¿Con qué frecuencia se le paga a usted? (Marque una)\nSemanal\nCada dos semanas\nQuincenal\nMensual\nIngreso bruto por el período de pago\nImpuestos por cada período de pago (Federales)\n(Estatales)\n(Locales)\nTiempo que tiene con el empleador actual\nEmpleador actual del cónyuge (nombre y dirección)\n¿Con qué frecuencia se le paga a usted? (Marque una)\nSemanal\nCada dos semanas\nQuincenal\nMensual\nIngreso bruto por el período de pago\nImpuestos por cada período de pago (Federales)\n(Estatales)\n(Locales)\nTiempo que tiene con el empleador actual\nG. INGRESOS NO SALARIALES DE LA UNIDAD FAMILIAR Enumere las cantidades mensuales. Para el trabajo por cuenta propia y el ingreso de \narrendamiento, escriba la cantidad mensual recibida después de los gastos o impuestos y adjunte una copia de su estado de ganancias y pérdidas del \naño actual.\nIngreso de la pensión del cónyuge divorciado\nIngreso de pensión para hijos menores\nIngreso neto del trabajo por cuenta propia\nIngreso neto de arrendamiento\nIngreso por desempleo\nIngreso de pensión\nIngreso de Intereses/Dividendos\nIngreso del Seguro Social\nOtro:\nH. GASTOS MENSUALES NECESARIOS DE LA VIDA DIARIA Enumere las cantidades mensuales. Para gastos pagados que no son mensuales, vea \nlas instrucciones.\n1. Alimento/Cuidado Personal Vea las instrucciones. Si usted no gasta \nmás de la cantidad estándar permitida para el tamaño de su familia, anote \núnicamente la cantidad total.\nGastos mensuales \nactuales\nPermitido por \nel IRS\nAlimento\nMateriales para quehaceres domésticos\nRopa y servicios de lavandería\nServicios y productos del cuidado personal\nMisceláneo\nTotal\n2. Transporte\nGastos mensuales \nactuales\nPermitido por \nel IRS\nGasolina/seguro/licencias/estacionamiento, \nmantenimiento, etc.\nTransporte público\nTotal\n3. Vivienda y servicios públicos\nGastos mensuales \nactuales\nPermitido por \nel IRS\nAlquiler\nElectricidad, gas/aceite, agua/basura\nTeléfono/Celular/Televisión por cable/\nInternet\nImpuestos sobre bienes inmuebles y \nseguro (si no están incluidos en la sección \nB anteriormente)\nMantenimiento y Reparaciones\nTotal\n4. Médico\nGastos mensuales \nactuales\nPermitido por \nel IRS\nSeguro médico\nOtros gastos del cuidado de salud pagados \npor el contribuyente\nTotal\n5. Otro\nGastos mensuales \nactuales\nPermitido por \nel IRS\nHijo(a)/Cuidado de un dependiente\nPagos de impuestos estimados\nSeguro de vida a término\nJubilación (requerida por el empleador)\nJubilación (voluntaria)\nCuota de sindicato\nImpuestos locales y estatales atrasados \n(pago mínimo)\nPréstamos para estudiantes (pago mínimo)\nPensión para hijos menores por orden del \nTribunal\nPensión para el cónyuge divorciado por \norden del Tribunal\nOtros pagos por orden del Tribunal\nOtro (especifique)\nOtro (especifique)\nOtro (especifique)\nTotal\nDeclaro bajo pena de perjurio, que esta declaración de activos, responsabilidades y otra información, a mi leal saber y entender, es verídica, correcta y completa.\nSu firma\nFirma del cónyuge\nFecha\n", "Número de catálogo 20595Q\nwww.irs.gov\nFormulario 433-F (SP) (Rev. 2-2019)\nPágina 3 de 4\nInstrucciones para el Formulario 433-F(SP), Declaración de Ingresos y Gastos\n¿Cuál es el propósito del Formulario 433-F(SP)?\nEl Formulario 433-F(SP) sirve para obtener la información \nfinanciera actualizada necesaria para determinar cómo un \ntrabajador asalariado o un trabajador por cuenta propia puede \nliquidar una deuda tributaria pendiente de pago. \nNota: Usted tal vez pueda establecer un Plan de pagos a plazos \npor Internet en la página web del IRS. Para acceder al Plan de \npagos a plazos en línea, visite https://www.irs.gov, y pulse en “I \nneed to pay my taxes” (“Yo necesito pagar mis impuestos”) y \nseleccione “Installment Agreement” (Plan de pagos a plazos), \nbajo el título “What if I can’t pay now?” (“¿Qué sucede si no \npuedo pagar ahora?”) \nSi usted solicita un Plan de pagos a plazos, usted debe presentar \nel Formulario 9465(SP), Solicitud para un Plan de Pagos a \nPlazos, junto con el Formulario 433-F(SP). Si el pago principal es \ngrande, podría facilitar el proceso del Plan de pagos a plazos, \nliquidar el saldo adeudado más rápidamente y reducir la cantidad \nde multas e intereses. \nPor favor, guarde una copia de su formulario debidamente \ncompletado y la documentación de apoyo. Luego que revisemos \nsu formulario debidamente completado, puede que necesitemos \ncomunicarnos con usted para pedirle información adicional. Por \nejemplo, puede que le solicitemos documentación adicional de su \ningreso actual o comprobantes de los gastos declarados. \nSi cualquier sección es demasiado pequeña para la \ninformación que usted necesita proveer, por favor use una \nhoja adicional.\nSección A – Cuentas / Líneas de Crédito\nEnumere todas las cuentas, aunque no tengan un saldo actual. \nSin embargo, no incluya los préstamos bancarios en esta \nsección. Incluya las cuentas del negocio, si corresponden. Si \nanota información para una acción o bono, etcétera y una \npregunta no se aplica, anote las letras N/A.\nSección B – Bienes Inmuebles\nEnumere todos los bienes inmuebles que posee o está \ncomprando, incluso su vivienda. Incluya el seguro y los \nimpuestos si se incluyen en el pago mensual. Se necesita el \ncondado/distrito si éste es diferente a la dirección y condado que \nincluyó anteriormente. Para determinar el valor neto, reste del \nvalor justo de mercado actual de cada unidad de bienes \ninmuebles, la cantidad adeudada por los mismos.\nSección C – Otros Bienes\nEnumere todos los automóviles, barcos y vehículos recreativos, \nseguidos por su marca, modelo y año de producción. Si un \nvehículo es alquilado, escriba “arrendado” en la columna de “año \nde compra\". Enumere toda póliza de seguro de vida completa \njunto con el nombre de la compañía de seguro. Enumere los \ndemás bienes, tales como “cuadros”, “colección de monedas” o \n“antigüedades”. Si corresponde, incluya activos del negocio, tales \ncomo herramientas, equipo, inventario y bienes intangibles tales \ncomo nombres de dominio, patentes, derechos de autor, etc. \nPara determinar el valor neto, reste del valor justo de mercado \nactual la cantidad adeudada por dicho bien. Si usted anota \ninformación para un activo y una pregunta no se aplica, anote las \nletras N/A.\nSección D – Tarjetas de Crédito\nEnumere todas las tarjetas de crédito y las líneas de crédito, aún \ncuando no haya saldo adeudado.\nSección E – Información del Negocio\nComplete esta sección si usted o su cónyuge trabaja por cuenta \npropia, o tiene ingresos del trabajo por cuenta propia. Éstos \nincluyen ingresos del trabajo por cuenta propia provenientes de \nventas por Internet.\nE1: Enumere todas las cuentas por cobrar que le adeudan a \nusted o a su negocio. Incluya toda subvención y contrato \nfederal, estatal y local.\nE2: Complete esta sección si usted o su negocio acepta pagos \npor tarjeta de crédito (por ejemplo Visa, MasterCard, \netcétera) y/o la cartera de moneda virtual, intercambio o \nintercambio de moneda digital.\nSección F – Información del Trabajo\nComplete esta sección si usted o su cónyuge son asalariados. \nSi adjunta una copia de un talón de cheque actual, usted no tiene \nque completar esta sección.\nSección G – Ingresos no salariales de la unidad \nfamiliar\nEnumere todos los ingresos no salariales recibidos \nmensualmente.\nIngreso neto del trabajo por cuenta propia, es la cantidad \nque usted o su cónyuge gana después de pagar los gastos \nmensuales ordinarios y necesarios del negocio. Esta cifra debe \nrelacionarse a la ganancia anual neta del Anexo C en su \nFormulario 1040, o al estado de ganancias y pérdidas del año \nactual. Adjunte una copia del Anexo C o el estado de ganancias y \npérdidas del año actual. Si el ingreso neto es una pérdida, \nescriba “0.”\nIngreso neto de arrendamiento, es la cantidad que gana \ndespués de pagar los gastos mensuales ordinarios y necesarios \ndel arrendamiento. Esta cifra debe relacionarse a la cantidad \ninformada en el Anexo E del Formulario 1040. \nNo incluya los gastos de depreciación. La depreciación es un \ngasto no monetario. Sólo se utilizan los gastos en efectivo para \ndeterminar la capacidad de pago. \nSi el ingreso neto de arrendamiento es una pérdida, escriba \"0\".\nOtros Ingresos incluyen las distribuciones de sociedades \ncolectivas y sociedades anónimas de tipo S, las cuales se \ndeclaran en el Anexo K-1 y las de compañías de responsabilidad \nlimitada declaradas en el Anexo C, D o E del Formulario 1040. \nIncluyen también subvenciones para agricultura, ingresos por \njuegos de azar, créditos por petróleo (aceite) y subvenciones \npara el alquiler. Anote el total de las distribuciones de las cuentas \npersonales de Jubilación (IRA, por sus siglas en inglés), si no las \nincluyó en Ingreso de Pensión.\n", "Número de catálogo 20595Q\nwww.irs.gov\nFormulario 433-F (SP) (Rev. 2-2019)\nPágina 4 de 4\nSección H – Gastos mensuales necesarios de la \nvida diaria\nEnumere las cantidades de los gastos mensuales. Para cualquier \ngasto no pagado mensualmente, calcule la cantidad mensual \ncomo sigue:\nSi paga la factura…\nEntonces para calcular \nla cantidad mensual…\nTrimestralmente\nDivida entre 3\nSemanal\nMultiplique por 4.3\nCada dos semanas\nMultiplique por 2.17\nQuincenal (Dos veces por \nmes)\nMultiplique por 2\nPara los gastos reclamados en los encasillados 1 y 4, puede \nanotar los estándares permitidos por el IRS o la cantidad actual \nque usted paga, si la cantidad supera los estándares permitidos \npor el IRS. Puede encontrar los estándares permitidos por el IRS \nen el sitio web https://www.irs.gov/businesses/small-\nbusinessesself-employed/collection-financial-standards. \nPuede que se le requieran comprobantes de todo gasto que sea \nmayor de la cantidad estándar, una vez que se complete el \nanálisis financiero. \nLa cantidad reclamada en \"Misceláneo\" no puede superar la \ncantidad estándar según el número de personas en su unidad \nfamiliar. La cantidad permitida en \"Misceláneo\" es para gastos \nincurridos que no se incluyen bajo ninguna otra categoría de \ngasto permisible de la vida. Unos ejemplos son pagos a la tarjeta \nde crédito, tarifas y cargos bancarios, material de lectura y otros \nsuministros escolares. \nSi usted no tiene acceso al sitio web del IRS, detalle sus gastos \nactuales y le pediremos comprobantes adicionales, si los \nnecesitamos. La documentación comprobante puede incluir \nestados bancarios, de pago, de inversiones, de préstamos y \nfacturas para gastos recurrentes, etc.\nVivienda y Servicios Públicos – Incluyen gastos por su \nvivienda principal. Sólo debe anotar cantidades gastadas en \nservicios públicos, impuestos y seguro que no se incluyeron \ncomo parte de sus pagos de hipoteca o alquiler.\nAlquiler – No anote su pago de hipoteca aquí. Se anota el pago \nde hipoteca en la sección B.\nTransporte – Incluye el total gastado en mantenimiento, \nreparaciones, seguro, combustible, inscripciones, licencias, \ninspecciones, estacionamiento y peaje durante un mes.\nTransporte Público – Incluye el total gastado en transporte \npúblico si usted no es dueño de un vehículo o si tiene gastos por \ntransporte público además de los gastos por su vehículo.\nMédico – Se le permiten gastos por seguro médico y otros \ngastos de su bolsillo por cuidado de salud.\nSeguro Médico – Anote la cantidad mensual que paga por \nusted y su familia.\nOtros gastos de su bolsillo por cuidado de salud – son \ngastos que el seguro médico no paga e incluyen:\n• Servicios médicos\n• Medicinas recetadas\n• Gastos dentales\n• Suministros médicos, que incluyen los lentes y lentes de \ncontacto. Los procedimientos médicos que no tienen propósito \naparte de lo estético, tales como cirugía plástica o trabajo \ndental opcional, normalmente no son permisibles.\nCuidado de los Hijos/Dependientes – Escriba la cantidad \nmensual que paga por el cuidado de los dependientes que \npueden reclamarse en su Formulario 1040.\nPagos de Impuestos Estimados – Calcule la cantidad \nmensual que paga por los impuestos estimados, dividiendo entre \n3 la cantidad trimestral adeudada en su Formulario 1040ES.\nSeguro de Vida – Escriba únicamente la cantidad que paga \npor el seguro de vida a término. El seguro de vida completo tiene \nun valor en efectivo y debe anotarse en la Sección C.\nImpuestos Estatales y Locales Atrasados – Anote la \ncantidad mínima que se le requiere pagar cada mes. Esté listo \npara proveer una copia del estado de cuenta que muestra la \ncantidad adeudada y si se aplica, cualquier acuerdo que usted \ntenga referente a los pagos mensuales.\nPréstamos para Estudiantes – Los pagos mínimos de los \npréstamos estudiantiles para la educación postsecundaria \npodrían ser permitidos, siempre que sean garantizados por el \ngobierno federal. Esté listo para proporcionar comprobación del \nsaldo de los préstamos pendientes y de los pagos.\nPagos Ordenados por el Tribunal – Para todo pago \nordenado por el Tribunal, esté listo para presentar una copia de \nla orden del Tribunal que muestre la cantidad que se le ordena \npagar, las firmas y pruebas de que está realizando los pagos. Los \ncomprobantes de pago que aceptamos son copias de cheques \ncancelados o copias de estados de cuentas bancarias o de \nrecibos de salarios.\nOtros gastos no enumerados anteriormente – En ciertas \ncircunstancias, podríamos permitir otros gastos. Por ejemplo, si \nlos gastos son necesarios para la salud y bienestar del \ncontribuyente o su familia, o necesarios para generar los \ningresos. Especifique el gasto y anote el pago mensual mínimo \nque se le cobra.\n" ]
f8951.pdf	0916 Form 8951 (PDF)	https://www.irs.gov/pub/irs-pdf/f8951.pdf	[ "Form 8951 is filed electronically only on Pay.gov. \nGo to www.irs.gov/form8951 for additional filing information.\nForm 8951\n(Rev. September 2016)\nDepartment of the Treasury \nInternal Revenue Service\nUser Fee for Application for Voluntary \nCorrection Program (VCP) \nUnder the Employee Plans Compliance Resolution System (EPCRS)\n▶ Information about Form 8951 and its instructions is at www.irs.gov/form8951. \n▶ Attach to Form 8950.\nOMB No. 1545-1673\nFor IRS Use Only\nAmount paid \n$\n1 Name of plan sponsor (employer if single-employer plan)\n2 Plan sponsor’s employer identification number\n3 Plan number\n4 Plan name\n5 Number of plan participants. See instructions to determine this number.\n6 If you are submitting a check for an additional VCP user fee that has been requested by an IRS employee in Voluntary \nCompliance, check this box\nand provide the check amount $\n and the VCP case number\n .\n7 For qualified retirement plans under sections 401(a) and 403(b) that do not qualify for a reduced or alternative user fee, as \ndescribed below on line 8. Enter the general user fee amount \n based on the number of plan participants. \n$\nDo not complete line 7 if you qualify for a reduced or alternative fee as described below on line 8.\n8 Reduced and alternative user fees for VCP submissions\nCheck box, if applicable and \nenter enclosed fee.\n(a) Plan is a section 401(a) or 403(b) plan that qualifies for a reduced fee associated with \nspecific failures and under certain conditions. See instructions.\nEnter fee amount $\n(b) VCP submission relates to a request for a minor modification of a previously issued \ncompliance statement. See instructions.\nEnter fee amount $\n(c) Plan is a SEP, SARSEP, or SIMPLE IRA. See instructions.\nEnter fee amount $\n(d) Group submission from an eligible organization. See instructions.\nEnter fee amount $\n(e) Terminating orphan plan. A terminating orphan plan may be granted a waiver of the fee \nupon request. See instructions.\nNo fee is due at this time.\n(f) Plan is a section 457(b) plan. See instructions.\nNo payment is due at the \ntime of filing.\nFor Paperwork Reduction Act Notice, see instructions. \nCat. No. 37771W\nForm 8951 (Rev. 9-2016)\n", "Form 8951 (Rev. 9-2016)\nPage 2\nSection references are to the Internal \nRevenue Code unless otherwise noted.\nFuture Developments\nFor the latest information about \ndevelopments related to Form 8951 and \nits instructions, such as legislation \nenacted after they were published, go to \nwww.irs.gov/form8951.\nWhat's New\nThe IRS has classified fees associated with \nthe Voluntary Correction Program (VCP) as \nuser fees subject to section 7528. For \n2016, user fees for VCP submissions are \nset forth in Rev. Proc. 2016-8, section 6.08. \nUser fees for VCP submissions are \ncurrently published as part of the annual \nrevenue procedure for the user fee \nprogram of the IRS as it pertains to \nrequests for letter rulings, determination \nletters, etc., on matters under the \njurisdiction of the Commissioner, Tax \nExempt and Government Entities Division.\nBeginning in 2017 and each year \nthereafter, the user fees for VCP \nsubmissions will be published as part of an \nannual Employee Plans revenue procedure. \nTaxpayers should refer to the revenue \nprocedure in effect at the time they file their \nsubmission with the IRS to determine the \nVCP user fee.\nThe IRS no longer lists specific user fee \namounts on this form. Applicants will enter \nthe applicable fee amount when \ncompleting the form. For the current user \nfees, go to the applicable annual revenue \nprocedure or IRS.gov at www.irs.gov/\nretirement-plans/voluntary-correction-\nprogram-fees.\nGeneral Instructions\nPurpose of Form\nGenerally, a user fee is required with \neach VCP submission. Use Form 8951 to \nsubmit the applicable fee for the VCP \nsubmission.\nWhere To File\nInclude Form 8951 and the applicable fee \nwith your VCP submission.\nSend the documents to:\nInternal Revenue Service \nP.O. Box 12192 \nCovington, KY 41012-0192\nVCP submissions shipped by express \nmail or a delivery service should be sent to:\nInternal Revenue Service \n201 West Rivercenter Blvd. \nAttn: Extracting Stop 312 \nCovington, KY 41011\nPayment of User Fee\nGenerally, you must include a user fee \npayment with any VCP submission mailed \nto the IRS. If your submission is for a \nterminating orphan plan or a section 457(b) \nplan, no fee or payment is due at the time \nof filing. See the instructions for line 8(e) \nand line 8(f) for additional information.\nAttach a check to Form 8951 payable \nto the “United States Treasury” for the full \namount of the fee. If you do not \ninclude the full amount of the fee, your \nsubmission may be returned or closed with \nno action. In addition, include a photocopy \nof the check with your VCP submission. \nIf you have multiple plans (for example, a \nprofit-sharing and a money purchase \nplan), submit a separate VCP \nsubmission (including a separate Form \n8951) for each plan. Submit a separate \ncheck, including a photocopy of the \ncheck, for each VCP submission.\nYour check may be converted to an \nelectronic fund transfer. An electronic fund \ntransfer is the process by which the IRS \nelectronically instructs your financial \ninstitution to transfer funds from your \naccount to the Treasury's account, \nrather than processing your check. By \nsending your completed, signed check \nto the IRS, you authorize the IRS to copy \nyour check and to use the account \ninformation from your check to make an \nelectronic fund transfer from your account \nfor the same amount as the check. If the \nelectronic fund transfer cannot be \nprocessed for technical reasons, you \nauthorize the IRS to process the copy of \nyour check. The electronic fund transfer \nfrom your account will usually occur within \n24 hours, which is faster than a check is \nnormally processed, so it is important \nthat you have sufficient funds available in \nyour checking account when you send the \nIRS your check. Your financial institution \nwill not return your cancelled check to you.\nInformation about correcting plan errors \nand examples of how to determine the user \nfee is available at www.irs.gov/retirement-\nplans/correcting-plan-errors.\nSpecific Instructions\nLines 1–5\nLines 1 through 5 should correspond to the \ninformation you entered for line 1a, 1i, 4b, \n4a, and 4e, respectively, on the related \nForm 8950, Application for Voluntary \nCorrection Program (VCP) under the \nEmployee Plans Compliance Resolution \nSystem (EPCRS).\nSubmission of Additional Fees\nLine 6\nThe IRS's office of Employee Plans \nVoluntary Compliance may contact you \nregarding additional fees that may be due \nfor a previously submitted VCP case. If you \nare instructed to submit an additional fee, \nfile Form 8951 along with a check for the \nadditional user fee, a copy of the check \nand an appropriate cover letter. Complete \nlines 1–5. It is important to complete line 6 \nby checking the box and entering the \namount of the additional fee you are \nsubmitting plus the nine-digit VCP case \nnumber that has been assigned to your \nVCP submission. No other items on the \nForm 8951 need to be completed. Once a \nVCP submission has been mailed to the \nIRS, an applicant should not mail any \nchecks to the IRS for any fee matters \nunless the applicant has received specific \ninstructions from the IRS. \nUser Fee for VCP Submissions\nLine 7\nFor qualified retirement plans established \nunder section 401(a) or 403(b), enter the \namount of the applicable general user fee \nyou are including with your VCP \nsubmission. The general user fee amounts \nfor these types of retirement plans are \nbased upon the number of plan \nparticipants. Follow the Determining the \nProper User Fee section in these \ninstructions, later. Do not complete this \nitem if you qualify for a reduced or \nalternative VCP fee listed on line 8. For the \ncurrent user fees, go to the applicable \nannual revenue procedure on IRS.gov at \nwww.irs.gov/retirement-plans/voluntary-\ncorrection-program-fees.\nLines 8(a)–(f)\nCheck the appropriate box and if \napplicable, enter the user fee for VCP \nsubmissions involving reduced or \nalternative fees for certain section 401(a) \nand section 403(b) plans, SEP, SARSEP, or \nSIMPLE IRA retirement plans; group \nsubmissions; terminating orphan plans; \n457(b) plans and minor modifications of a \npreviously issued compliance statement. \nFor the current user fees, go to the \napplicable annual revenue procedure on \nIRS.gov at www.irs.gov/retirement-plans/\nvoluntary-correction-program-fees.\n• Line 8(a). For section 401(a) and section \n403(b) plans, a reduced user fee may be \navailable under limited circumstances. \n• Line 8(b). The VCP submission is limited \nto a request for a minor modification of a \npreviously issued compliance statement \nand the request is mailed to the IRS before \nthe end of the correction period provided \nfor in the compliance statement. \n• Line 8(c). There is a special user fee for a \nSEP, SARSEP, or a SIMPLE IRA VCP \nsubmission. \n• Line 8(d). If the VCP submission is a \ngroup submission from an eligible \norganization for section 401(a) and section \n403(b) plans, the user fee is based on the \nnumber of plans affected by the failure \ndescribed in the VCP submission. An initial \nuser fee payment must be included with \nthe submission and must be attached to \nForm 8951. An additional user fee may also \napply. The IRS will request the additional \nfee, if applicable. \n• Line 8(e). The IRS has discretionary \nauthority to waive the user fee in the case \nof a terminating orphan plan, if requested \nby an eligible party. A VCP applicant who is \nan eligible party can request that the user \nfee be waived. Include a written \nexplanation that explains why a waiver \nshould be granted. \n", "Form 8951 (Rev. 9-2016)\nPage 3\n• Line 8(f). Do not include any payment at \nthis time if the plan is a section 457(b) plan. \nIf the IRS chooses to process the \nsubmission, it will collect a mutually \nacceptable sanction payment when the \napplicant signs a special closing \nagreement.\nDetermining the Proper User Fee\nStep 1:\nOn line 5, enter the total number of plan \nparticipants at the end of the plan year \nrecorded on line 6(f) of the retirement \nplan’s most recently filed Form 5500 return. \nFilers of Form 5500-SF or EZ will use the \nequivalent line item specified on their \nforms. For applicants that are exempt from \nfiling a Form 5500 series return, enter the \nnumber of plan participants determined as \nof the last day of the most recently ended \nplan year. However, if this information is \nnot available at the time the VCP \nsubmission is being mailed to the IRS, it is \nacceptable to use the most recently ended \nprior plan year for which information on the \nnumber of plan participants is available. \nThe exception does not apply if the VCP \nsubmission is mailed to the IRS more than \nseven months after the close of the most \nrecently ended plan year preceding the \ndate of the VCP submission. Plans that \nhave terminated and filed a final Form \n5500 series return should enter the number \nof participants on the return filed for the \nyear prior to the year all assets were \ndistributed. Your entry should correspond \nto the information on Form 8950, line 4e. \nStep 2:\nSingle employer plans:\nFor those VCP submissions that pertain to \na qualified retirement plan under section \n401(a) or 403(b) that do not qualify for any \nreduced user fees, the general user fee is \nbased on the number of plan participants. \nMultiemployer or multiple employer \nplans:\nIf a submission relates to a multiemployer \nor multiple employer plan, the general user \nfee will normally be determined in \naccordance with the instructions in Step 1 \nand in the first paragraph of this Step 2. \nHowever, if all of the described failures in \nthe submission apply to fewer than all of \nthe employers under the plan, the plan \nadministrator may choose to have the \ngeneral user fee computed separately for \neach affected employer based on the \nparticipants attributable to that employer \nrather than the total participants of the \nentire plan. This may apply, for example, \nwhen the plan administrator believes each \nfailure is attributable in whole or in part to \ndata, information, actions, or inactions that \nare within the control of the employers \nrather than the multiemployer or multiple \nemployer plan (such as attribution in whole \nor in part to the failure of an employer to \nprovide the plan administrator with full and \ncomplete information). \nIf you are using this special methodology \nto determine the general user fee, attach a \nwritten explanation that details how the \nuser fee was determined. When completing \nForm 8951, the plan administrator would \ncomplete line 5 in the normal manner by \nusing the total participant count reported \non the most recently filed Form 5500 series \nreturn for the entire plan.\nStep 3:\nIf a VCP submission consists solely of \nmultiple failures that qualify for reduced \nuser fees, then the user fee amount will be \nthe lesser of: the sum of the reduced user \nfee amounts or the general user fee \namount. If the total of the applicable \nreduced user fee amounts is less than the \ngeneral user fee amount for qualified \nretirement plans under sections 401(a) and \n403(b), include a worksheet showing how \nyou determined the user fee for your \nsubmission. \nNote: Additional payments to the IRS may \nbe due under certain situations that involve:\n(a) Egregious qualification failures;\n(b) SEP, SARSEP, or SIMPLE IRA plans \nthat choose to allow excess amounts to \nremain within the affected IRAs;\n(c) Situations where the plan sponsor \nhas requested that the IRS waive the \nadditional 10% tax imposed by section \n72(t) on certain plan distributions. \nGo to the correcting plan errors web \npage on IRS.gov to find additional \ninformation. If applicable, the IRS will \ndiscuss the matter with the plan sponsor \nand solicit the additional payment during \nthe review of the VCP submission.\nPaperwork Reduction Act Notice. We \nask for the information on this form to carry \nout the Internal Revenue laws of the United \nStates. If you want to have your VCP \nsubmission approved by the IRS, you are \nrequired to give us the information. We \nneed it to determine whether your \ncorrection proposals meet the legal \nrequirements applicable to qualified \nretirement plans.\nYou are not required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records relating \nto a form or its instructions must be \nretained as long as their contents \nmay become material in the administration \nof any Internal Revenue law. Generally, tax \nreturns and return information are \nconfidential, as required by section 6103.\nThe estimated average time is:\nRecordkeeping .\n.\n.\n. 3 hr., 21 min.\nLearning about the \nlaw or the form .\n.\n.\n. 2 hr., 39 min.\nPreparing the form .\n.\n. 3 hr., 45 min. \nCopying, assembling, and \nsending the form to the IRS 0 hr., 16 min.\nIf you have comments concerning the \naccuracy of this time estimate or \nsuggestions for making this form \nsimpler, we would be happy to hear from \nyou. You can send your comments to:\nInternal Revenue Service \nTax Forms and Publications Division \n1111 Constitution Ave. NW, IR-6526 \nWashington, DC 20224 \nDo not send this form to this address. \nInstead, see Where To File.\n" ]
f8950.pdf	1117 Form 8950 (PDF)	https://www.irs.gov/pub/irs-pdf/f8950.pdf	[ "Form 8950 is filed electronically only on Pay.gov. \nGo to www.irs.gov/form8950 for additional filing information.\nForm 8950\n(Rev. November 2017)\nDepartment of the Treasury \nInternal Revenue Service \nApplication for Voluntary \nCorrection Program (VCP)\nUnder the Employee Plans Compliance Resolution System (EPCRS)\n▶ Go to www.irs.gov/Form8950 for instructions and the latest information.\nOMB No. 1545-1673\nFor IRS Use Only\nReview the attached Procedural Requirements Checklist before mailing this VCP submission to the IRS. \n1a Name of plan sponsor (employer if single-employer plan) \n1b Address of plan sponsor (if a P.O. box, see instructions) \n1c City or town \n1d State \n1e ZIP code \n1f Foreign country name \n1g Foreign province/county \n1h Foreign postal code \n1i Employer identification number \n1j Telephone number \n1k Fax number \n1l NAICS Business Code\n2a Person to contact if more information is needed (see instructions).\n(If a Power of Attorney is attached, check box and do not complete lines 2a through 2g.)\nName\n2b Address\n2c City or town \n2d State \n2e ZIP code \n2f Telephone number \n2g Fax number \nIf more space is needed for any line items, attach additional sheets of the same size as this form. Identify each additional sheet with \nthe plan sponsor’s name and EIN and identify the corresponding line item. \nUnder penalties of perjury, I declare that I have examined this VCP submission, including Form 8950 and all accompanying \ndocuments, and, to the best of my knowledge and belief, they and the facts presented in support of this application and submission \nare true, correct, and complete. \nSIGN HERE ▶\nDate ▶\nThis application must generally be signed by the owner of a sole proprietor or by \nan officer with legal authority to bind a corporation, partnership, or organization. \nFor exceptions, see instructions under Who Must Sign.\nType or print name \nType or print title \nFor Paperwork Reduction Act Notice, see separate instructions.\nCat. No. 37769K\nForm 8950 (Rev. 11-2017)\n", "Form 8950 (Rev. 11-2017)\nPage 2\n3\nType of VCP submission (see instructions) \nCheck one:\nVCP regular submission\nVCP anonymous submission\nVCP group submission\nNon-VCP 457(b) submission (see instructions)\n4a Name of plan:\n4b Enter 3-digit plan number \n(see instructions)\n4c Enter month plan year ends \n(MM) (see instructions)\n4d Enter the dollar value of the \nplan’s assets (see instructions)\n4e Enter number of participants \n(see instructions)\n5\nIndicate type of plan by entering the corresponding number from the list below:\n(Enter only one plan type.)\n01-Profit sharing (not 401(k))\n02-401(k)\n14-Stock bonus\n03-Money purchase\n06-Target benefit\n04-Defined benefit (not cash balance or \nother statutory hybrid)\n09-Cash balance or other statutory hybrid\n05-ESOP\n15-KSOP\n07-403(b)\n08-457(b)\n10-Governmental 414(d) defined benefit \n20-Governmental 414(d) defined contribution\n11-SEP\n12-SARSEP\n13-SIMPLE IRA\n16-Group submission defined contribution\n17-Group submission defined benefit\n99-Other (see instructions)\nForm 8950 (Rev. 11-2017)\n", "Form 8950 (Rev. 11-2017)\nPage 3\nYes \nNo \n6\nAre all qualification failures and correction methods in this VCP submission being resolved by the use of \nschedules specified on Forms 14568-A through 14568-I?\nIf “Yes,” please indicate the specific schedules you are submitting.\nForm 14568-A, Sch 1\nForm 14568-B, Sch 2\nForm 14568-C, Sch 3\nForm 14568-D, Sch 4\nForm 14568-E, Sch 5\nForm 14568-F, Sch 6\nForm 14568-G, Sch 7\nForm 14568-H, Sch 8\nForm 14568-I, Sch 9\n7\nIf you are proposing to correct any section 401(a) or section 403(b) qualification failure, does the correction \ninclude a retroactive plan amendment? See instructions.\n8\nHas the plan or plan sponsor been party to an abusive tax avoidance transaction? See instructions.\nIf “Yes,” attach an explanation that provides details of the transaction (see instructions). \n9\nDoes the VCP submission relate to the diversion or misuse of plan assets? See instructions.\n10\nAs of the date this VCP submission is mailed to the IRS, is the plan sponsor or the plan under examination? \n \nIf “Yes,” you are ineligible for VCP (see instructions). \n11\nHave you previously filed a Form 5300 series determination letter application for this plan with the IRS that was \nsubsequently closed or withdrawn as a result of a failure to respond to a request for additional information?\nIf “Yes,” attach an explanation (see instructions).\nForm 8950 (Rev. 11-2017)\n", "Form 8950 (Rev. 11-2017)\nPage 4\nProcedural Requirements Checklist\nYou do not have to use this checklist, but it may help prevent delayed IRS processing caused by an incomplete submission.\n1\nIs Form 8951, User Fee for Application for Voluntary Correction Program (VCP), under the Employee Plans Compliance \nResolution System (EPCRS), attached to Form 8950?\n2\nIs the appropriate user fee for your submission (and a photocopy of the user fee check) attached to Form 8951?\n3\nIf appropriate, is Form 2848, Power of Attorney and Declaration of Representative, and/or Form 8821, Tax Information \nAuthorization, attached? For more information, see the annual Employee Plans revenue procedure in effect at the time of \nthe submission.\n4\nIs the employer identification number (EIN) of the plan sponsor/employer (NOT the trust's EIN, or an individual's SSN) \nentered on line 1i? See Line 1i in the instructions.\n5\nIs the application signed and dated? It generally must be signed by an authorized employee or the owner of the plan \nsponsor. See Who Must Sign in the instructions for situations where the signer may be a different person.\n6\nIf you are submitting Form 14568, Model VCP Compliance Statement, or any model document schedules using Forms \n14568-A through 14568-I, have you used the latest official versions of these forms that are located at www.irs.gov/\nRetirement-Plans/Correcting-Plan-Errors? The forms may not be modified in any way. See instructions.\n7\nIf you answered “Yes” to line 7, have you included a copy of each corrective plan amendment?\n8\nIf this is an anonymous VCP submission, have you included a signed statement from the plan sponsor's representative \nindicating the representative has the legal authorization to make this submission and is willing and able to submit Form \n2848 to the IRS upon disclosure of the taxpayer's identity? See instructions.\n9\nIf this VCP submission involves an orphan plan, have you included appropriate documentation that establishes that this \nsubmission is being made by an eligible party? See instructions.\n10 Have you included an explanation of how and why the described qualification failures arose? Include a description of the \napplicable administrative procedures for the plan that were in effect at the time the described failures occurred.\n11 Have you included a complete description for each qualification failure that is to be resolved by this VCP submission? The \nnarrative description should include the years in which the failure occurred and the number of employees affected.\nNote: If you answered “Yes” to line 6, then items 10 through 17 on this checklist do not apply as they have been incorporated into the \nForm 14568 series (that is, Form 14568 and Forms 14568-A through 14568-I). All applicable items on each of the forms need to be \ncompleted, and you must include the enclosure items listed on each applicable form with your VCP submission. The Form 14568 \nseries may be used as a Model VCP Submission Compliance Statement. Forms 14568-A through 14568-I can be used to resolve \ncertain qualification failures. If you combine the model document schedules with the Form 14568, you must specify in each section of \nForm 14568 the specific model schedules that are being submitted in that section.\nForm 8950 (Rev. 11-2017)\n", "Form 8950 (Rev. 11-2017)\nPage 5\nProcedural Requirements Checklist (Continued)\n12\nHave you included a detailed description of the method for correcting the failures that the plan sponsor has implemented or \nproposes to implement to correct each failure described in this VCP submission? Each step of the correction method must \nbe described in narrative form and must include specific information needed to support the proposed correction method. \nSee the current EPCRS revenue procedure in effect at the time the submission is made to the IRS.\n13\nHave you included a description of the administrative measures that have been or will be implemented to ensure that each \nqualification failure described in this VCP submission does not recur? See the current EPCRS revenue procedure in effect \nat the time the submission is made to the IRS.\n14 For each failure involving corrective contributions or distributions, have you included an explanation that provides a detailed \nnarrative explaining the methodology you have used to determine lost earnings and how this is consistent with EPCRS \ncorrection principles? See the current EPCRS revenue procedure in effect at the time the submission is made to the IRS.\n15\nFor each failure involving corrective contributions or distributions, have you included detailed and specific calculations for \neach affected employee or a representative sample of affected employees? The sample calculations must be sufficient to \ndemonstrate each aspect of the proposed correction method. See the current EPCRS revenue procedure in effect at the \ntime the submission is made to the IRS.\n16\nFor each failure involving participant loans that does not comply with section 72(p) requirements, have you included:\n• An explanation that contains a detailed description of the failure;\n• An explanation that requests income tax reporting relief, and/or a request to report the distribution on Form 1099-R in \nthe year of correction instead of the year of failure; \n• For each case in which income tax reporting relief has been requested, detailed calculations and narrative that describe \nthe correction proposal and demonstrate compliance with the requirements set forth in the current EPCRS revenue \nprocedure in effect at the time the submission is made to the IRS?\n17\nFor each operational failure that has resulted in certain excise taxes, have you included a request and supporting \nexplanation asking the IRS to waive or not pursue excise tax under section 4972, 4973, 4974, or 4979 or additional income \ntax under section 72(t), as applicable? Where required, have you included detailed explanations supporting the request? \nSee the current EPCRS revenue procedure in effect at the time the submission is made to the IRS for information as to \nwhen such waivers are available.\n18\nHave you included an explanation that describes the method(s) used to locate and notify former employees or \nbeneficiaries? If there are no former employees or beneficiaries affected by the failure described in this VCP submission or \nthe proposed method of correction, have you provided an affirmative statement to that effect? See the current EPCRS \nrevenue procedure in effect at the time the submission is made to the IRS.\n19\nFor each failure described in this VCP submission that includes a failure related to transferred assets, as defined in the \ncurrent EPCRS revenue procedure, have you included an attachment that describes the related employer transaction, \nincluding the date of the employer transaction and the date the assets were transferred to the plan? See the current EPCRS \nrevenue procedure in effect at the time the submission is made to the IRS.\n20\nFor operational failures, have you included a copy of the plan document (and adoption agreement, if applicable) or \napplicable provisions of the plan document, that were in effect during the period of failure? See the current EPCRS revenue \nprocedure in effect at the time the submission is made to the IRS.\nForm 8950 (Rev. 11-2017)\n", "Form 8950 (Rev. 11-2017)\nPage 6\nProcedural Requirements Checklist (Continued)\n21 For each failure described in this VCP submission that includes a non-amender failure other than a late interim amendment, \nhave you included a copy of the plan document in effect prior to any of the amendments used to correct the failure? See \nthe current EPCRS revenue procedure in effect at the time the submission is made to the IRS.\n22 For each failure being corrected by plan amendments or the adoption of a written plan, have you:\n• Included copies of the corrective amendments?\n• Submitted corrective documents that were executed by the plan sponsor (if correcting interim amendment failures or a \nfailure to adopt a written 403(b) plan timely)?\n• Included an explanation that identifies the specific plan language that resolves each specified qualification failure \ndescribed in the VCP submission (including the page and section of the plan document that includes the specific plan \nlanguage), if a restated plan document is being submitted as evidence of correction?\n23\nIf the plan in this VCP submission is a 403(b) plan, has a written attachment been included that contains the following items?\n• A statement as to the type of employer (for example, a tax-exempt organization described in section 501(c)(3)) that is \nmaking the VCP submission; and \n• A statement indicating that the plan sponsor has contacted all other entities involved with the plan and has been \nassured of cooperation to the extent necessary to implement the applicable correction.\n24\nIf you wish to receive an acknowledgement letter that the IRS has received your Form 8950 and VCP submission, have you \nincluded an IRS Letter 5265, Form 8950 Application for Voluntary Correction Program Acknowledgement Letter, with your \nsubmission? See the current EPCRS revenue procedure in effect at the time the submission is made to the IRS.\n25\nHave you assembled your submission as described in the current EPCRS revenue procedure in effect at the time the \nsubmission is made to the IRS?\n26\nIs this VCP submission limited to a minor modification to a previously issued compliance statement, as described in the \ncurrent EPCRS revenue procedure in effect at the time the submission is made to the IRS?\nIf “Yes,” have you included the following items?\n• An attachment describing the modification;\n• A copy of the original compliance statement;\n• A copy of the original VCP submission;\n• Any other correspondence relating to the issuance of the original compliance statement, if applicable; and\n• An attachment indicating that the modification request is being mailed to the IRS before the end of the correction \nperiod specified in the original compliance statement.\nForm 8950 (Rev. 11-2017)\n" ]
f14815.pdf	0419 Form 14815 (PDF)	https://www.irs.gov/pub/irs-pdf/f14815.pdf	[ "Catalog Number 69775W\nwww.irs.gov\nForm 14815 (4-2019)\nForm 14815 \n(April 2019)\nDepartment of the Treasury - Internal Revenue Service\nSupporting Documents to Prove the Child Tax Credit (CTC) and \nCredit for Other Dependents (ODC) for 2018-2025\nName of taxpayer\nTaxpayer Identification Number\nProvide English translations: For any document that isn’t in English, send us a true and accurate English-language translation \nincluding the translator’s name, address, and telephone number. If you don’t, we may disallow the item.\nFor each dependent, send us copies of the following items (don’t send us original documents):\n1. Taxpayer identification \nnumber \nException: Don’t send us \nthis document if the \ndependent was born in the \nUnited States (U.S.).\nThe dependent’s social security card if the dependent was issued a Social Security Number (SSN) \nby the Social Security Administration. \nNote: You can’t claim the CTC for a dependent unless the dependent’s SSN was valid for \nemployment in the U.S. before the due date of the return, including extensions. However, we can \nallow the ODC for the dependent if you show us the ODC eligibility rules are met (see items 2 \nthrough 8 below). \nNote: If the dependent was issued an Individual Taxpayer Identification Number (ITIN) or Adoption \nTaxpayer Identification Number (ATIN), don’t send us proof of the ITIN or ATIN.\n2. U.S. citizen, national or \nresident \nException: Don’t send us \nthese documents if the \ndependent was born in the \nU.S.\nDocuments proving the dependent was present in the U.S. during the year we’re examining. \nExamples: Rental property lease, records for school or child care enrollment and attendance, \ngovernment benefits or assistance, legal or financial matters, medical care or health insurance, or \nsimilar documents. \nNote: Only send us these documents for dependents who were issued an ITIN or ATIN, or \nwhose social security card is printed with the words “Not Valid for Employment” or “Valid for \nWork Only With DHS Authorization.” \nNote: If the dependent wasn’t a U.S. citizen, national or resident during the year we’re \nexamining, STOP. You can’t claim the CTC or the ODC for the dependent.\n3. Relationship \nException: Don’t send us \nthese documents if the \ndependent isn’t related to \nyou.\nThe dependent’s birth certificate, and if needed, the birth and marriage certificates of any individuals, \nincluding yourself, that prove the dependent is related to you. \nFor an adopted dependent, send an adoption decree or proof the child was lawfully placed with you or \nsomeone related to you for legal adoption. \nFor a foster child, send proof of authorized placement.\n4. Residency\nDocuments to show where you lived and where each dependent lived for the entire year, such as: \n− A rental property lease or statement from the property owner or agent with the address, parties to the \nlease, time period of the lease, and names of persons residing there; mortgage payment records or \nreal estate tax statement. \n− Records for school or child care enrollment, government benefits, legal or financial matters, medical \ncare or health insurance, or other similar documents showing your address and the address of the \ndependent. \nOr, if you’re the non-custodial parent of a child whose parents are divorced, separated or living apart: \n− Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, in \neffect for the year we are examining, and \n− Divorce decree, separation agreement or custody order if in effect for the year we’re examining.\n5. Support \nException: Don’t send us \nthese documents if the \ndependent was under age \n17 at the end of the year \nwe’re examining AND \neither: \n• Lived with you for more \nthan half the year we’re \nexamining, or \n• Lived with someone who \nsigned Form 8332 for \nmore than half the year \nwe’re examining.\nInformation to show who provided the dependent’s financial support for the year: \n− Send documents and estimates of total amounts paid for the dependent’s support, such as proof of \npayment for housing and utilities, and estimates of amounts paid for personal living expenses, such \nas clothing, medical care, and transportation. \n− State how much of the total support was provided by you, by the dependent, and by other sources. \nOther sources include individuals, as well as governmental, tribal, and private entities. Send the \nnames of the other individuals and entities, if any. \n− Send written declarations from others contributing to the dependent’s support that they will not claim \nthe individual as a dependent if the dependent individual’s support was provided under a multiple \nsupport agreement.\n", "Catalog Number 69775W\nwww.irs.gov\nForm 14815 (4-2019)\nFor each dependent, send us copies of the following items (don’t send us original documents):\n6. Disabled dependent\nIf the dependent was over age 18 at the end of the year we’re examining and was permanently and \ntotally disabled, send us documents to prove the dependent was permanently and totally disabled. See \nPublication 501, Exemptions, Standard Deduction, and Filing Information, for the definition of \npermanently and totally disabled.\n7. Student\nIf the dependent was over age 18 at the end of the year we’re examining and was a full-time student, \nsend us school records showing the dependent was considered a full-time student for any part of any \nfive months of the year we’re examining. The school records must show the child’s name and the dates \nthe child attended school during the year we’re examining. See Publication 501, Exemptions, Standard \nDeduction, and Filing Information, for the definition of a student.\n8. Child who is the \nqualifying child of more \nthan one taxpayer\nIf the dependent is the qualifying child of any other taxpayer(s): \n− Documents to show whether the dependent resided with you for the longest period of time during the \nyear, and \n− The name and, if known, the SSN or ITIN of any other individual(s) who can claim the dependent as \na qualifying child.\nU.S. resident alien – If a dependent isn’t a U.S. citizen, national, or lawful permanent resident with a green card, the dependent must \nhave been present in the U.S. for a minimum number of days. See ‘Substantial Presence Test’ in Publication 519, U.S. Tax Guide for \nAliens.\nUseful items you may want to see:\nPublication 972, Child Tax Credit\nPublication 519, U.S. Tax Guide for Aliens\nPublication 501, Exemptions, Standard Deduction, and Filing Information\n" ]
f14204.pdf	0319 Form 14204 (PDF)	https://www.irs.gov/pub/irs-pdf/f14204.pdf	[ "Form 14204 (Rev. 3-2019)\nwww.irs.gov\nCatalog Number 57258Q\nForm 14204 \n \n(March 2019)\nDepartment of the Treasury - Internal Revenue Service\nTax Counseling for the Elderly (TCE) Program \nApplication Checklist and Contact Sheet\nOMB Number \n1545-2222\nContact Information\nName of organization\nAddress of organization\nTelephone number\nFAX number\nPoint of Contact (POC) name\nPoint of Contact (POC) title\nEmail address for POC\nAdministrative Information\nHas your organization registered or renewed your registration this year through the System for \nAward Management (SAM) at www.sam.gov? \nYes\nNo\nIs your organization interested in applying for a multi-year grant?\nYes\nNo\nIf YES, have you checked the criteria under the Multi-Year Grant Opportunities section of \nPublication 1101 to determine if your organization is eligible to apply?\nYes\nNo\nApplication Checklist and Assembly\nAll documents requiring a signature must contain either an electronic signature or scanned copy of the original signature. Make sure \nyou double check that you have all documents and information required. Technical ranking occurs simultaneously with the Grant \nProgram Office (GPO) evaluation. Any missing information identified by the GPO during its evaluation may not be considered by \ntechnical evaluators depending on when the review is completed. It is the responsibility of the applicant to ensure all information is \nsubmitted. Incomplete applications meeting basic eligibility will be scored based on the information available at time of review. \nTherefore, it is extremely important that the submission is complete.\nChecklist:\n 1. Form 14204, TCE Application Checklist & Contact Sheet (this sheet)\n 2. Background Narrative\n 3. Nonprofit Status Determination letter issued by the Internal Revenue Service\n 4. Explanation on the organization’s letterhead, if Federal tax returns are not required to be file\n 5. Proposed Program/Budget Plan\n 6. Form 8653, TCE Application Plan\n 7. Standard Form 424, Application for Federal Assistance\n 8. Civil Rights Narrative\n 9. Form 14335, Contact Information for VITA & TCE\n 10. Standard Form LLL, Disclosure of Lobbying Activities (if required)\nApplication Due Date: May 31st \n(Note: If May 31st falls on a weekend, the Monday following the 5/31 date will be the deadline for application submission)\nIRS Volunteer Income Tax Preparation and Outreach Programs Privacy and Paperwork Reduction Act Notice Privacy and Paperwork Reduction Act \nNotice - The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how \nit will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory. \nOur legal right to ask for information is 5 U.S.C. 301. The Paperwork Reduction Act requires that the IRS display an OMB control number on all public information \nrequests. The OMB Control Number for this study is 1545-2222. The time estimated for participation is 10 minutes. We are asking for this information to assist us \nin contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may \nbe furnished to others who coordinate activities and staffing at volunteer return preparation sites or outreach activities. The information may also be used to \nestablish effective controls, send correspondence and recognize volunteers. Your response is voluntary. However, if you do not provide the requested information, \nthe IRS may not be able to use your assistance in these programs.\n" ]
p5328.pdf	0219 Publ 5328 (PDF)	https://www.irs.gov/pub/irs-pdf/p5328.pdf	[ "Publication 5328 (2-2019) Catalog Number 72017N Department of the Treasury Internal Revenue Service www.irs.gov\nStatement of \nAdministrative and \nConstitutional Rights\n", "Statement of Administrative and Constitutional Rights\n1\nThe First Amendment of the Constitution provides that “Congress shall make no law respecting \nan establishment of religion or prohibiting the free exercise thereof.” The first clause is referred \nto as the Establishment Clause; the second is the Free Exercise Clause. The Establishment \nClause prohibits government sponsorship of religion. Central to this prohibition are the concepts \nof government neutrality and the separation between church and state. The Supreme Court has \nheld that the Free Exercise Clause of the First Amendment is an absolute prohibition against \nthe regulation of religious beliefs. The First Amendment provides substantial protection for \nlawful conduct grounded on religious beliefs. However, the government may limit religiously \nmotivated conduct when the limitation is essential to accomplish an overriding governmental \ninterest. Section 7611 of the Internal Revenue Code (IRC) provides the following protections to \norganizations claiming to be churches or conventions or associations of churches:\n1. \nThe IRS may begin a church tax inquiry only if an appropriate high-level Treasury \nofficial reasonably believes, based on written facts and circumstances, that an \norganization claiming to be a church or convention or association of churches:\n• May not qualify for exemption,\n• May be carrying on an unrelated trade or business (within the meaning of IRC \nSection 513),\n• May otherwise be engaged in taxable activities, or\n• May have entered into an IRC Section 4958 excess benefit transaction with a \ndisqualified person.\n2. \nIf the IRS begins a tax inquiry, it is required to provide the church written notice at \nthe beginning of the inquiry. The Notice of Church Tax Inquiry must contain all of the \nfollowing:\n• An explanation of the concerns that gave rise to the inquiry \n• The general subject matter of the inquiry\n• An explanation of the IRC provisions that authorize the inquiry \n• A general explanation of applicable administrative and constitutional provisions \nwith respect to the inquiry\n3. \nIf the IRS wants to examine a church’s records or religious activities, the Secretary \nof the Treasury, or his or her delegate, must personally approve the examination and \nmust provide an additional written notice (Notice of Church Examination) to the church \nat least 15 calendar days before the examination. At the same time the IRS gives \nnotice to the church, the IRS must notify IRS Counsel of the proposed examination. \nIRS Counsel is then allowed 15 days to file a non-binding advisory opinion about the \nexamination. \n \n", "Statement of Administrative and Constitutional Rights\n2\nThe Notice of Church Examination must include all of the following: \n• A copy of the Notice of Church Tax Inquiry previously provided \n• A description of the church records and activities which the IRS wants to \nexamine \n• A copy of all documents collected or prepared by the IRS for use in the \nexamination that are required to be disclosed under the Freedom of Information \nAct (5 U.S.C. 552) as supplemented by IRC Section 6103\n• An offer of a conference with the IRS, prior to the examination, to discuss the \nconcerns which gave rise to the inquiry and the general subject matter of the \ninquiry \nThe IRS may send the Notice of Church Examination to the church no less than 15 days \nafter the Notice of Church Tax Inquiry. However, the IRS must generally mail the Notice of \nChurch Examination, within 90 days after the Notice of Church Tax Inquiry or the IRS is \nrequired to end the inquiry without change to the church’s tax status.\n4. \nIf the IRS fails to substantially comply with the above requirements, it may result in a \nstay of summons enforcement proceedings to gain access to church records until the \nIRS satisfies the requirements.\n5. \nThe IRS generally must complete any church tax inquiry or examination no later than \ntwo years after the date on which it mailed the Notice of Church Examination to the \nchurch. The two-year period may be extended by mutual agreement between the \nchurch and the IRS. \nThe church tax inquiry or examination will also be suspended during certain judicial \nproceedings and during any period more than 20 days but not more than six months, \nduring which a church or its agents fail to comply with any reasonable IRS request for \nchurch records or other information. However, in the case of a church tax inquiry in which \nthere is no Notice of Church Examination, the IRS must generally complete the inquiry \nwithin 90 days from the date it mailed the Notice of Church Tax Inquiry to the church.\n6. \nThe IRS is limited initially to an examination of church records relevant to the church’s \ntax-exempt status for the three most recently completed tax years preceding the date \nof the Notice of Church Examination. \nIf the church is not exempt for any of those three years, the IRS may examine relevant \nrecords for the six completed tax years immediately preceding the Notice of Church \nExamination. The IRS may examine church records for a year earlier than the third or \nsixth completed taxable years if material to a determination of tax-exempt status during \nthe three or six-year period. \n", "Statement of Administrative and Constitutional Rights\n3\nFor examinations relating to unrelated business taxable income, when no return is filed, \nthe IRS may assess tax for the six most recently completed taxable years preceding the \ndate of the Notice of Church Examination. The IRS may examine church records for a \nyear earlier than the sixth year if material to a determination of unrelated business income \ntax liability during the six-year period. \nFor examinations involving issues other than determination of exempt status or unrelated \nbusiness income tax liability, there is no limit on the taxable periods the IRS may examine \nif the church has not filed a tax return. If a church has filed a tax return, the normal rules \nfor determining tax liability or assessing tax apply.\n7. \nIRS Counsel must approve, in writing, any of the following:\n• An adverse determination concerning the tax-exempt status of an organization \nclaiming to be a church\n• An adverse determination concerning the right of an organization claiming to be \na church to receive tax deductible contributions\n• The issuance of a notice of tax deficiency to a church or disqualified person \nsubject to IRC Section 4958 tax following a church tax examination\n8. \nAn organization claiming to be a church is entitled to bring a declaratory judgment \naction under IRC Section 7428 once the IRS issues a revenue agent’s final report \nrevoking or denying the church’s tax-exempt status.\n9. \nThe Secretary of the Treasury, or his or her delegate, must approve an inquiry or \nexamination begun within five years from the date of the Notice of Church Examination \n(or if no Notice of Church Examination is sent, a Notice of Church Tax Inquiry). This \napproval is not required if either of the following apply:\n• The second examination does not involve the same or similar issues as the \npreceding inquiry or examination \n• The first inquiry or examination resulted in a change to the organization’s exempt \nstatus, an assessment of unrelated business income tax or other tax, or a \nrecommendation for a substantive change in the church’s operations, including \naccounting practices\n" ]
f8924.pdf	1213 Form 8924 (PDF)	https://www.irs.gov/pub/irs-pdf/f8924.pdf	[ "The form you are looking for begins on the next page of this file. Before viewing it, please see \nthe important update information below.\nNew Mailing Addresses\nAddresses for mailing certain forms have changed since the forms were last published. The new mailing \naddresses are shown below.\nMailing address for Forms 706‐A, 706‐GS(D), 706‐GS(T), 706‐NA, 706‐QDT, 8612, 8725, 8831, 8842, 8892, \n8924, 8928:\nDepartment of the Treasury \nInternal Revenue Service Center \nKansas City, MO 64999\nMailing address for Forms 2678, 8716, 8822-B, 8832, 8855:\nTaxpayers in the States Below\nMail the Form to This Address\nConnecticut, Delaware, District of Columbia, Georgia, \nIllinois, Indiana,Kentucky, Maine, Maryland, \nMassachusetts, Michigan, New Hampshire, New Jersey, \nNew York, North Carolina, Ohio, Pennsylvania, Rhode \nIsland, South Carolina, Vermont, Virginia, West Virginia, \nWisconsin\nDepartment of the Treasury \nInternal Revenue Service Center \nKansas City, MO 64999\nAlabama, Alaska, Arizona, Arkansas, California, \nColorado, Florida, Hawaii, Idaho, Iowa, Kansas, \nLouisiana, Minnesota, Mississippi, Missouri, Montana, \nNebraska, Nevada, New Mexico, North Dakota, \nOklahoma, Oregon, South Dakota, Tennessee, Texas, \nUtah, Washington, Wyoming\nDepartment of the Treasury \nInternal Revenue Service Center \nOgden, UT 84201\nThis update supplements these forms’ instructions. Filers should rely on this update for the changes described, \nwhich will be incorporated into the next revision of the forms’ instructions.\n", "Form 8924\n(Rev. December 2013)\nDepartment of the Treasury \nInternal Revenue Service \nExcise Tax on Certain Transfers of Qualifying \nGeothermal or Mineral Interests\n▶ Information about Form 8924 and its instructions is at www.irs.gov/form8924.\nOMB No. 1545-2099\nName of entity \nEmployer identification number \nNumber, street, and room or suite no. (If a P.O. box, see instructions) \nCity or town, state or province, country, and ZIP or foreign postal code \nTax Computation \n1 \nDate of sale or other disposition (MM/DD/YYYY) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2 \nIf the property was sold or exchanged, enter the sales price of the interest transferred. If the\nproperty was leased, enter the income realized as a result of the transfer .\n.\n.\n.\n.\n.\n.\n.\n2 \n3 \nCost or other basis of interest transferred. Enter -0- if the property was leased .\n.\n.\n.\n.\n.\n3 \n4 \nGain or income realized. Subtract line 3 from line 2. If zero or less, enter -0- .\n.\n.\n.\n.\n.\n.\n4 \n5 \nFair market value of the interest transferred as of the date shown on line 1 \n.\n.\n.\n.\n.\n.\n.\n5 \n6 \nMultiply line 5 by 20% (.20) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6 \n7 \nMultiply line 4 by 35% (.35) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7 \n8 \nTax. Add lines 6 and 7 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8 \n9 \nTax paid with Form 7004 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9 \n10 \nTax due. Enter the excess, if any, of line 8 over line 9 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10 \n11 \nOverpayment. Enter the excess, if any, of line 9 over line 8 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n11 \nSign \nHere \nUnder penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge\nand belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. \n▲\nYour signature \nDate \nTitle \nPaid \nPreparer \nUse Only\nPrint/Type preparer’s name\nPreparer's signature\nDate\nCheck if \nself-employed\nPTIN\nFirm's name ▶\nFirm's EIN ▶\nFirm's address ▶\nPhone no.\nFor Paperwork Reduction Act Notice, see instructions. \nCat. No. 37736P\nForm 8924 (Rev. 12-2013) \nSection references are to the Internal Revenue \nCode. \nFuture Developments \nFor the latest information about developments \nrelated to Form 8924 and its instructions, such \nas legislation enacted after they were published, \ngo to www.irs.gov/form8924.\nGeneral Instructions \nPurpose of Form \nUse Form 8924 to report and pay the excise tax \non certain transfers of qualifying geothermal or \nmineral interests. \nAn eligible entity who subsequently transfers \nownership or possession (by sale, exchange, or \nlease) of a qualifying mineral or geothermal \ninterest must file Form 8924 for each transfer of \nan interest acquired, directly or indirectly, in: \nWho Must File \nRelief from liability. An eligible entity is not \nrequired to file Form 8924 if: \n• Form 8924 tax has previously been paid as a \nresult of a previous transfer of ownership or \npossession of the same interest. \n• A conservation sale in which the previous \ntransferor excluded 25% of the qualifying gain, \nor \n• A transfer in which the previous transferor was \nrelieved of liability for the Form 8924 tax. \n• The transferee is an eligible entity which \nprovides the transferor with a qualifying letter of \nintent at the time of the transfer, \n• The transferee is not an eligible entity but \nestablishes to the satisfaction of the Secretary of \nthe Treasury that the transfer of ownership or \npossession will be consistent with section 170(h)\n(5) and provides the transferor with a qualifying \nletter of intent at the time of the transfer, or \nWhen To File \nFile Form 8924 by the 90th day following the \ntaxable transfer. If you need more time to file, \nuse Form 7004, Application for Automatic 6-\nMonth Extension of Time To File Certain \nBusiness Income Tax, Information, and Other \nReturns, by the due date of Form 8924. Form \n7004 does not extend the time for payment of \ntax. \nAmended Return \nTo amend a previously filed Form 8924, file a \ncorrected Form 8924 and write “Amended” at \nthe top of the form. \nWhere To File \nSend Form 8924 to the following address.\nDepartment of the Treasury \nInternal Revenue Service Center \nCincinnati, OH 45999\n", "Form 8924 (Rev. 12-2013) \nPage 2 \nRounding Off to Whole Dollars \nYou may show money items on the return as \nwhole dollars. To do so, drop any amount less \nthan 50 cents and increase any amount from 50 \ncents through 99 cents to the next higher dollar. \nSignature \nSee the instructions for the signature section of \nyour federal income tax return. \nInterest and Penalties \nInterest. Interest is charged on taxes not paid \nby the due date at a rate determined under \nsection 6621. \nLate filing of return. A penalty of 5% a month \nor part of a month, up to a maximum of 25%, is \nimposed on the net amount due if Form 8924 is \nnot filed when due. \nLate payment of tax. Generally, the penalty for \nnot paying tax when due is 1/2 of 1% of the \nunpaid amount, up to a maximum of 25%, for \neach month or part of a month the tax remains \nunpaid. The penalty is imposed on the net \namount due. \nDefinitions \nBureau of Land Management land. This term \nmeans the Bureau of Land Management land \nand any federally-owned minerals located south \nof the Blackfeet Indian Reservation and east of \nthe Lewis and Clark National Forest to the \neastern edge of R. 8 W., beginning in T. 29 N. \ndown to and including T. 19 N. and all of T. 18 \nN., R. 7 W. \nConservation sale. A conservation sale means \na sale which meets the following requirements. \n• The transferee of the qualifying mineral or \ngeothermal interest is an eligible entity. \n• At the time of the sale, the transferee provides \nthe transferor with a qualifying letter of intent. \n• The sale is not made under an order of \ncondemnation or eminent domain. \nEligible entity. An eligible entity means: \n• A governmental unit referred to in section \n170(c)(1) or an agency or department thereof \noperated primarily for one or more of the \nconservation purposes specified in section170(h)\n(4)(A)(i), (ii), or (iii), or \n• An entity that is described in section 170(b)(1)\n(A)(vi) or section 170(h)(3)(B) and organized and \nat all times operated primarily for one or more of \nthe conservation purposes specified in section \n170(h)(4)(A)(i), (ii), or (iii). \nEligible federal land. The term eligible federal \nland means the Bureau of Land Management \nland and the Forest Service land, as generally \ndepicted on the map entitled “Rocky Mountain \nFront Mineral Withdrawal Area” and dated \nJanuary 8, 2007. You can view an electronic \nversion of the map at www.fs.fed.us/land/staff/ \nrocky_mtn_front_withdrawal.shtml. \nForest Service land. This term means the \nForest Service land and any federally-owned \nminerals located: \n• In the Rocky Mountain Division of the Lewis \nand Clark National Forest, including the \napproximately 356,111 acres of land made \nunavailable for leasing by the August 28, 1997, \nRecord of Decision for the Lewis and Clark \nNational Forest Oil and Gas Leasing\nEnvironmental Impact Statement and that is \nlocated from T. 31 N. to T. 16 N. and R. 13 W. \nto R. 7 W.; and\n• Within the Badger Two Medicine Area of the \nFlathead National Forest including the land \nlocated in T. 29 N. from the western edge of R. \n16 W. to the eastern edge of R. 13 W., and the \nland located in T. 28 N., Rs. 13, and 14 W. \nQualifying letter of intent. A qualifying letter of \nintent means a written letter of intent that \nincludes the following statement. \n“The transferee’s intent is that this acquisition \nwill serve one or more of the conservation \npurposes specified in clause (i), (ii), or (iii) of \nsection 170(h)(4)(A) of the Internal Revenue \nCode of 1986, that the transferee’s use of the \ndeposits so acquired will be consistent with \nsection 170(h)(5) of such Code, and that the use \nof the deposits will continue to be consistent \nwith such section, even if ownership or \npossession of such deposits is subsequently \ntransferred to another person.” \nQualifying mineral or geothermal interest. A \nqualifying mineral or geothermal interest means \nan interest in any mineral or geothermal deposit \nlocated on eligible federal land that constitutes \nthe transferor’s entire interest in the deposit. \nAn interest in any mineral or geothermal is not \nthe transferor’s entire interest if the interest in \nthat mineral or geothermal deposit was divided in \norder to avoid the requirements of a qualifying \nmineral or geothermal interest or section 170(f)(3)\n(A). \nThe transferor’s entire interest in such deposit \ndoes not fail to be a qualifying mineral or \ngeothermal interest solely because the transferor \nhas retained an interest in other deposits, even if \nthe other deposits are contiguous with such \ncertain deposit and were acquired by the \ntransferor along with such certain deposit in a \nsingle conveyance. \nSpecific Instructions \nName and address. Enter the name shown on \nthe eligible entity’s most recently filed federal \nincome tax return. If the Post Office does not \ndeliver mail to the street address and the entity \nhas a P.O. box, show the box number instead of \nthe street address. \nForeign Address. Follow the country's practice \nfor entering the postal code. In some countries \nthe postal code may come before the city or \ntown name. Enter the full name of the country \nusing uppercase letters in English.\nTax Computation \nLine 10 \nThe tax due must be paid in full when Form \n8924 is filed. Make the check or money order \npayable to “United States Treasury.” Write the \nentity’s name, address, employer identification \nnumber, and “Form 8924” on the check or \nmoney order. \nLine 11 \nThe IRS will refund the amount on line 11 if no \nother taxes are owed. \nPaid Preparer Use Only\nA paid preparer must sign Form 8924 and \nprovide the information in the Paid Preparer Use \nOnly section at the end of the form if the preparer \nwas paid to prepare the form and is not an \nemployee of the filing entity. The preparer must \ngive you a copy of the form in addition to the \ncopy to be filed with the IRS.\nIf you are a paid preparer, enter your Preparer \nTax Identification Number (PTIN) in the space \nprovided. If you work for a tax preparation firm, \nyou must also enter the firm's name, address, \nand EIN. However, you cannot use the PTIN of \nthe tax preparation firm in place of your PTIN. \nYou can apply for a PTIN online or by filing \nForm W-12, IRS Paid Preparer Tax Identification \nNumber (PTIN) Application and Renewal. For \nmore information about applying for a PTIN \nonline, visit the IRS website at www.irs.gov/ptin.\nPaperwork Reduction Act Notice. We ask for \nthe information on this form to carry out the \nInternal Revenue laws of the United States. You \nare required to give us the information. We need \nit to ensure that you are complying with these \nlaws and to allow us to figure and collect the \nright amount of tax. Section 6109 requires return \npreparers to provide their identifying numbers on \nthe return. \nYou are not required to provide the \ninformation requested on a form that is subject \nto the Paperwork Reduction Act unless the form \ndisplays a valid OMB control number. Books or \nrecords relating to a form or its instructions must \nbe retained as long as their contents may \nbecome material in the administration of any \nInternal Revenue law. Generally, tax returns and \nreturn information are confidential, as required \nby section 6103. \nThe time needed to complete and file this form \nwill vary depending on individual circumstances. \nThe estimated average time is:\nRecordkeeping .\n.\n.\n.\n.\n 4 hr., 4 min. \nLearning about the law \nor the form .\n.\n.\n.\n.\n.\n.\n. 42 min. \nPreparing, copying, assembling, and \nsending the form to the IRS .\n.\n. 47 min. \nIf you have comments concerning the \naccuracy of these time estimates or suggestions \nfor making this form simpler, we would be happy \nto hear from you. You can send your comments \nfrom www.irs.gov/formspubs/. Click on “More \nInformation” and then on “Comment on Tax \nForms and Publications.” You can also write to:\nInternal Revenue Service \nTax Forms and Publications \n1111 Constitution Ave. NW, IR-6526 \nWashington, DC 20224\nDO NOT send the tax form to this address. \nInstead, see Where To File, earlier. \n" ]
f8831.pdf	0418 Form 8831 (PDF)	https://www.irs.gov/pub/irs-pdf/f8831.pdf	[ "The form you are looking for begins on the next page of this file. Before viewing it, please see \nthe important update information below.\nNew Mailing Addresses\nAddresses for mailing certain forms have changed since the forms were last published. The new mailing \naddresses are shown below.\nMailing address for Forms 706‐A, 706‐GS(D), 706‐GS(T), 706‐NA, 706‐QDT, 8612, 8725, 8831, 8842, \n8892, 8924, 8928:\nDepartment of the Treasury \nInternal Revenue Service Center \nKansas City, MO 64999\nMailing address for Forms 2678, 8716, 8822-B, 8832, 8855:\nTaxpayers in the States Below\nMail the Form to This Address\nConnecticut, Delaware, District of Columbia, Georgia, \nIllinois, Indiana,Kentucky, Maine, Maryland, \nMassachusetts, Michigan, New Hampshire, New Jersey, \nNew York, North Carolina, Ohio, Pennsylvania, Rhode \nIsland, South Carolina, Vermont, Virginia, West Virginia, \nWisconsin\nDepartment of the Treasury \nInternal Revenue Service Center \nKansas City, MO 64999\nAlabama, Alaska, Arizona, Arkansas, California, \nColorado, Florida, Hawaii, Idaho, Iowa, Kansas, \nLouisiana, Minnesota, Mississippi, Missouri, Montana, \nNebraska, Nevada, New Mexico, North Dakota, \nOklahoma, Oregon, South Dakota, Tennessee, Texas, \nUtah, Washington, Wyoming\nDepartment of the Treasury \nInternal Revenue Service Center \nOgden, UT 84201\nThis update supplements these forms’ instructions. Filers should rely on this update for the changes described, \nwhich will be incorporated into the next revision of the forms’ instructions.\n", "Form 8831\n(Rev. April 2018)\nDepartment of the Treasury \nInternal Revenue Service \nExcise Taxes on Excess Inclusions of \nREMIC Residual Interests\n▶ Go to www.irs.gov/Form8831 for the latest information.\nOMB No. 1545-1379\nPlease \nType or \nPrint \nName \nIdentifying number \nNumber, street, and room or suite no. (If a P.O. box, see instructions.) \nCity or town, state or province, country, and ZIP or foreign postal code \nPart I \nTransfers to Disqualified Organizations. File a separate Form 8831 for each transfer of a residual interest. \nSection A—Information on the Transfer \n1 \nEnter the date the residual interest was transferred to a disqualified organization \n.\n.\n.\n.\n. ▶\n2 \nWithin a reasonable time after discovering this transfer was subject to tax under section 860E(e)(1), were \nsteps taken so that the residual interest you transferred is no longer held by a disqualified organization? ▶\nYes\nNo\n3 \nIf you answered “Yes” to question 2, enter the date the disqualified organization disposed of the \nresidual interest .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\nIf you answered “Yes” to question 2, the tax due under section 860E(e)(1) will be waived if you pay the amount due under \nRegulations section 1.860E-2(a)(7)(ii). Skip Section B and go to Section C to figure the amount due. \nIf you answered “No” to question 2, use Section B to figure the tax due under section 860E(e)(1). Do not complete Section C. \nSection B—Tax Due Under Section 860E(e)(1). Complete this section only if you answered “No” to question 2. \n4 \n \nEnter the present value of the excess inclusions allocable to the residual interest you transferred \nthat are expected to accrue in each calendar quarter (or part thereof) following the transfer of that \ninterest to the disqualified organization (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4 \n5 \nTax due. Multiply line 4 by the highest rate of tax specified in section 11 (see instructions) .\n.\n.\n5 \nSection C—Amount Due Under Regulations Section 1.860E-2(a)(7)(ii). Complete this section only if you answered \n“Yes” to question 2. \n6 \nEnter the amount of excess inclusions allocable to the residual interest you transferred that \naccrued during the period the disqualified organization held that interest .\n.\n.\n.\n.\n.\n.\n.\n.\n6 \n7 \nAmount due. Multiply line 6 by the highest rate of tax specified in section 11 (see instructions) \n.\n7 \nPart II \nTax on Pass-Through Entities With Interests Held by Disqualified Organizations. File a separate Form \n8831 for Part II if you owe tax in Part I. \n8 \nEnter the ending date of the pass-through entity’s tax year for which \nthis return is being filed .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n9 \nEnter the amount of excess inclusions allocable to interests in the pass-through entity for which \nthe record holder is a disqualified organization \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9 \n10 \nTax due. Multiply line 9 by the highest rate of tax specified in section 11 (see instructions) .\n.\n.\n10 \nPart III \nTax and Payments \n11 \nEnter the amount from line 5, 7, or 10, whichever applies .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n11 \n12 \nAmount paid with Form 7004 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n12 \n13 \nAmount due. Enter the excess of line 11 over line 12 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n13 \n14 \nOverpayment. Enter the excess of line 12 over line 11 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n14 \nUnder 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 \ntrue, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. \n▶\nSignature \n▶\nDate \n▶\nTitle (if any) \nPaid \nPreparer \nUse Only\nPrint/Type preparer’s name\nPreparer’s signature\nDate\nCheck if \nself-employed\nPTIN\nFirm’s name ▶\nFirm’s address ▶\nFirm’s EIN ▶\nPhone no.\nFor Privacy Act and Paperwork Reduction Act Notice, see instructions. \nCat. No. 13377A \nForm 8831 (Rev. 4-2018) \n", "[This page left blank intentionally.] \n", "Form 8831 (Rev. 4-2018) \nPage 3 \nSection references are to the Internal \nRevenue Code unless otherwise noted.\nFuture Developments\nFor the latest information about \ndevelopments related to Form 8831 and \nits instructions, such as legislation \nenacted after they were published, go to \nwww.irs.gov/Form8831.\nGeneral Instructions \nPurpose of Form \nUse Form 8831 to report and pay: \n• The excise tax due under section \n860E(e)(1) on any transfer of a residual \ninterest in a REMIC to a disqualified \norganization, \n• The amount due under Regulations \nsection 1.860E-2(a)(7)(ii) if the tax under \nsection 860E(e)(1) is to be waived, or \n• The excise tax due under section \n860E(e)(6) on pass-through entities with \ninterests held by disqualified \norganizations. All interests in an electing \nlarge partnership are treated as held by \ndisqualified organizations (see section \n774(e) for details). \nDefinitions \nA disqualified organization is: \n• The United States, any state or \npolitical subdivision thereof, any foreign \ngovernment, any international \norganization, or any of their agencies or \ninstrumentalities (except for certain \ntaxable instrumentalities described in \nsection 168(h)(2)(D) and the Federal \nHome Loan Mortgage Corporation); \n• Any tax-exempt organization (other than a \nfarmers’ cooperative described in section \n521), unless that organization is subject to \nthe unrelated business income tax; and \n• Any cooperative described in section \n1381(a)(2)(C). \nA pass-through entity is a regulated \ninvestment company, real estate \ninvestment trust, common trust fund, \npartnership, trust, estate, or a cooperative \ndescribed in section 1381. A person \nholding an interest in a pass-through entity \nas a nominee for another person is also \ntreated as a pass-through entity. \nWho Must File \nYou must file Form 8831 if you are liable \nfor the excise tax in Part I under section \n860E(e)(1) (or the amount due under \nRegulations section 1.860E-2(a)(7)(ii)) \nbecause you transferred a residual \ninterest in a REMIC to a disqualified \norganization after March 31, 1988 \n(unless the transfer was made under a \nbinding contract in effect on that date). \nFile a separate Form 8831 for each \ntransfer of a residual interest. \nYou will be relieved of the liability for \nthe tax if you obtain an affidavit from the \ntransferee signed under penalties of \nperjury that either furnishes the \ntransferee’s social security number or \nstates that the transferee is not a \ndisqualified organization, provided you \ndo not have actual knowledge at the \ntime of the transfer that the affidavit is \nfalse. \nA pass-through entity must file Form \n8831 if it is liable for the tax in Part II \nunder section 860E(e)(6). The entity must \npay this tax if, at any time during the \nentity’s tax year, excess inclusions from \na residual interest in a REMIC are \nallocable to an interest in the entity for \nwhich the record holder is a disqualified \norganization. The tax applies to excess \ninclusions for periods after March 31, \n1988, but only to the extent the \ninclusions are allocable either to an \ninterest in the pass-through entity \nacquired after March 31, 1988, or to a \nresidual interest acquired by the pass-\nthrough entity after March 31, 1988. Any \ninterest acquired under a binding \ncontract in effect on March 31, 1988, is \ntreated as acquired before that date. A \nreal estate investment trust, regulated \ninvestment company, common trust \nfund, or publicly traded partnership is \nsubject to the tax due under section \n860E(e)(6) only for tax years beginning \nafter 1988. \nGenerally, a pass-through entity is not \nsubject to the excise tax under section \n860E(e)(6) if it obtains an affidavit from \nthe record holder signed under penalties \nof perjury that either furnishes the record \nholder’s social security number or states \nthat the record holder is not a \ndisqualified organization. The affidavit \nprovides relief for any period during \nwhich the pass-through entity does not \nhave actual knowledge that the affidavit \nis false. However, this relief does not \napply to electing large partnerships. \nA pass-through entity that owes both \nthe excise tax in Part I under section \n860E(e)(1) (or the amount due under \nRegulations section 1.860E-2(a)(7)(ii)) \nand the excise tax in Part II under \nsection 860E(e)(6) must file a separate \nform for each tax. \nWhen To File \nFor the excise tax due under section \n860E(e)(1), file Form 8831 and pay the \ntax by April 15 of the year following the \ncalendar year in which the residual \ninterest is transferred to a disqualified \norganization. A pass-through entity must \nfile Form 8831 and pay the tax due \nunder section 860E(e)(6) by the 15th day \nof the 4th month following the close of \nits tax year in which the disqualified \nperson is a record holder. If the due \ndate falls on a Saturday, Sunday, or \nlegal holiday, file on the next day that is \nnot a Saturday, Sunday, or legal holiday. \nIf more time is needed, use Form \n7004, Application for Automatic \nExtension of Time To File Certain \nBusiness Income Tax, Information, and \nOther Returns, to request an extension \nof time to file Form 8831. However, Form \n7004 does not extend the time for \npayment of tax. \nWhere To File \nSend Form 8831 to the following \naddress.\nDepartment of the Treasury \nInternal Revenue Service \nCincinnati, OH 45999 \nRounding Off to Whole \nDollars \nYou may round off cents to whole \ndollars on your returns and schedules. If \nyou do round to whole dollars, you must \nround all amounts. To round, drop \namounts under 50 cents and increase \namounts from 50 to 99 cents to the next \ndollar. For example, $1.39 becomes $1 \nand $2.50 becomes $3. \nIf you have to add two or more \namounts to figure the amount to enter \non a line, include cents when adding the \namounts and round off only the total. \nAmended Return \nTo amend a previously filed Form 8831, \nfile a corrected Form 8831 marked \n“Amended” at the top of the form. \nSignature \nSee the instructions for the “Signature” \nsection of your federal income tax \nreturn. \nPaid Preparer Use Only \nA paid preparer must sign Form 8831 \nand provide the information in the Paid \nPreparer Use Only section at the end of \nthe form if the preparer was paid to \nprepare the form and is not an employee \nof the filing entity. The preparer must \ngive you a copy of the form in addition to \nthe copy to be filed with the IRS.\nIf you are a paid preparer, enter your \nPreparer Tax Identification Number \n(PTIN) in the space provided. Include \nyour complete address. If you work for a \nfirm, you also must enter the firm’s name \nand the EIN of the firm in place of your \nPTIN.\n", "Form 8831 (Rev. 4-2018) \nPage 4 \nYou can apply for a PTIN online or by \nfiling Form W-12, IRS Paid Preparer Tax \nIdentification Number (PTIN) Application \nand Renewal. For more information \nabout applying for a PTIN online, visit the \nIRS website at www.irs.gov/PTIN.\nInterest and Penalties \nInterest. Interest is charged on taxes \nnot paid by the due date. Interest is also \ncharged on certain penalties. The \ninterest charged is figured at a rate \ndetermined under section 6621. \nLate filing penalty. Generally, a penalty \nof 5% a month or part of a month, up to \na maximum of 25%, is imposed on the \nnet amount of tax due if the excise tax \nreturn is not filed when due. \nLate payment penalty. Generally, the \npenalty for not paying tax when due is \n1/2 of 1% of the unpaid tax, up to a \nmaximum of 25%, for each month or \npart of a month the tax remains unpaid. \nBlended tax rate for fiscal year filers. \nEffective for tax years beginning after \nDecember 31, 2017, a corporation’s tax \nis figured by multiplying taxable income \nby 21%. However, under section 15, \ncorporations with fiscal tax years \nbeginning before January 1, 2018, and \nending after December 31, 2017, figure \nand apportion their tax by blending the \nrates in effect before January 1, 2018, \nwith the rate in effect after December 31, \n2017.\nSpecific Instructions \nName and Address \nEnter the name shown on your most \nrecently filed federal income tax return. \nInclude the suite, room, apartment, or \nother unit number after the street \naddress. If the Post Office does not \ndeliver mail to the street address and \nyou have a P.O. box, show the box \nnumber instead of the street address. \nIdentifying Number \nIf you are an individual, enter your social \nsecurity number. Other filers, enter your \nemployer identification number. \nPart I \nLine 4. The excess inclusions expected \nto accrue must be determined as of the \ndate the residual interest is transferred \nand must be based on events that have \noccurred up to the time of the transfer, \nthe prepayment and reinvestment \nassumptions adopted under section \n1272(a)(6) (or that would have been \nadopted if the REMIC’s regular interests \nhad been issued with original issue \ndiscount), and any required or permitted \nclean-up calls, or required qualified \nliquidation provided under the REMIC’s \norganizational documents. \nThe present value of the excess \ninclusions expected to accrue is \ndetermined by discounting all remaining \nexcess inclusions expected to accrue on \nthe residual interest from the end of \neach calendar quarter in which those \ninclusions are expected to accrue to the \ndate the disqualified organization \nacquired the residual interest. The \ndiscount rate to be used in this \ncomputation is the applicable federal \nrate under section 1274(d)(1) that would \napply to a debt instrument issued on the \ndate the disqualified organization \nacquired the residual interest and with a \nterm that ends on the last day of the last \nquarter in which excess inclusions are \nexpected to accrue for the interest.\nThe REMIC must furnish the \ninformation needed to figure the amount \non line 4 upon your request. The \ninformation must be furnished within 60 \ndays of the request. The REMIC may \ncharge a fee for this information. \nLine 6. Enter the amounts reported on \nSchedule Q (Form 1066), Quarterly \nNotice to Residual Interest Holder of \nREMIC Taxable Income or Net Loss \nAllocation, line 2c, to the disqualified \norganization for the period it held the \nresidual interest. \nPart II \nLine 9. Enter the amounts reported on \nSchedule Q (Form 1066), line 2c, for the \ntax year of the pass-through entity that \nare allocable to all disqualified \norganizations that held an interest in the \nentity. \nLine 10. In general, deduct the amount \non line 10 to figure the ordinary income \nof the pass-through entity. For example, \na real estate investment trust deducts \nthe tax to figure its real estate \ninvestment trust taxable income under \nsection 857(b)(2). However, an electing \nlarge partnership excludes the amount \nsubject to tax (line 9) instead of \ndeducting the tax (line 10) from its \nincome. \nPart III \nLine 12. If you filed Form 7004, enter \nthe amount paid, if any, when you filed \nthat form. \nLine 13. You must pay the full amount \nreported on line 13. You may make your \npayment using the Electronic Federal \nTax Payment System (EFTPS). To do so, \nyou must be enrolled in EFTPS. To enroll \nin or get more information about EFTPS, \nvisit www.eftps.gov. \nYou may also send us a check or \nmoney order. If so, make your check or \nmoney order payable to “United States \nTreasury.” Write your name, address, \nidentifying number, and “Form 8831” on \nthe check or money order. \nLine 14. The IRS will refund the amount \non line 14 if you owe no other taxes. \nPrivacy Act and Paperwork Reduction \nAct Notice. We ask for the information \non this form to carry out the Internal \nRevenue laws of the United States. We \nneed it to figure and collect the right \namount of tax. This form is used to \ndetermine the amount of taxes you owe \nas imposed by section 860E. Section \n6011 requires you to provide the \nrequested information if the tax is \napplicable to you. Section 6109 requires \nyou to provide your identification \nnumber. Routine uses of this information \ninclude giving it to the Department of \nJustice for civil and criminal litigation and \nto cities, states, and the District of \nColumbia, and U.S. commonwealths and \npossessions for use in administering \ntheir tax laws. We may also disclose this \ninformation to other countries under a \ntax treaty, to federal and state agencies \nto enforce federal nontax criminal laws, \nor to federal law enforcement and \nintelligence agencies to combat \nterrorism. If you fail to provide this \ninformation in a timely manner, you may \nbe subject to penalties.\nYou are not required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records \nrelating to a form or its instructions must \nbe retained as long as their contents \nmay become material in the \nadministration of any Internal Revenue \nlaw. Generally, tax returns and return \ninformation are confidential, as required \nby section 6103. \nThe time needed to complete and file \nthis form will vary depending on \nindividual circumstances. The estimated \naverage time is: Recordkeeping, 4 hr., \n32 min.; Learning about the law or the \nform, 1 hr., 29 min.; Preparing, \ncopying, assembling, and sending the \nform to the IRS, 1 hr., 37 min. \nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making this form \nsimpler, we would be happy to hear \nfrom you. You can send comments \nthrough www.irs.gov/FormComments. \nOr you can write to: \nInternal Revenue Service \nTax Forms and Publications Division \n1111 Constitution Ave. NW, IR-6526 \nWashington, DC 20224\nAlthough we cannot respond \nindividually to each comment received, \nwe do appreciate your feedback and will \nconsider your comments as we revise \nour tax products. Do not send the tax \nform to this address. Instead, see Where \nTo File, earlier.\n" ]
f8725.pdf	1215 Form 8725 (PDF)	https://www.irs.gov/pub/irs-pdf/f8725.pdf	[ "The form you are looking for begins on the next page of this file. Before viewing it, please see \nthe important update information below.\nNew Mailing Addresses\nAddresses for mailing certain forms have changed since the forms were last published. The new mailing \naddresses are shown below.\nMailing address for Forms 706‐A, 706‐GS(D), 706‐GS(T), 706‐NA, 706‐QDT, 8612, 8725, 8831, 8842, 8892, \n8924, 8928:\nDepartment of the Treasury \nInternal Revenue Service Center \nKansas City, MO 64999\nMailing address for Forms 2678, 8716, 8822-B, 8832, 8855:\nTaxpayers in the States Below\nMail the Form to This Address\nConnecticut, Delaware, District of Columbia, Georgia, \nIllinois, Indiana,Kentucky, Maine, Maryland, \nMassachusetts, Michigan, New Hampshire, New Jersey, \nNew York, North Carolina, Ohio, Pennsylvania, Rhode \nIsland, South Carolina, Vermont, Virginia, West Virginia, \nWisconsin\nDepartment of the Treasury \nInternal Revenue Service Center \nKansas City, MO 64999\nAlabama, Alaska, Arizona, Arkansas, California, \nColorado, Florida, Hawaii, Idaho, Iowa, Kansas, \nLouisiana, Minnesota, Mississippi, Missouri, Montana, \nNebraska, Nevada, New Mexico, North Dakota, \nOklahoma, Oregon, South Dakota, Tennessee, Texas, \nUtah, Washington, Wyoming\nDepartment of the Treasury \nInternal Revenue Service Center \nOgden, UT 84201\nThis update supplements these forms’ instructions. Filers should rely on this update for the changes described, \nwhich will be incorporated into the next revision of the forms’ instructions.\n", "Form 8725\n(Rev. December 2015)\nDepartment of the Treasury \nInternal Revenue Service \n▶ Information about Form 8725 and its instructions is at www.irs.gov/form8725.\nDate of initial receipt of greenmail \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nPlease \nType \nor \nPrint \nName of person receiving greenmail \nIdentifying number \nNumber, street, and room or suite no. (If a P.O. box, see instructions.) \nCity or town, province or state, country, and ZIP or foreign postal code \nA \nEnter the date you entered into the agreement to transfer the stock \n.\n.\n.\n.\n.\n.\n.\n.\n▶\nEnter the name of the corporation whose stock is being acquired from you ▶\nTax Computation (see instructions) \nNet sales price .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n(a) Date acquired \n(b) Number of shares \n(c) Cost or other basis \n \n \n \n \n \na \nb \nc \nd \ne \nf \nColumn (b) total .\n.\n.\n.\n \n \nColumn (c) total .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. \nGain. Subtract line 2g from line 1. If zero or less, enter -0- .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nOther income \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nTotal gain and other income. Add lines 3 and 4. See instructions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. \nTax. Multiply line 5 by 50% (.50) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nLess: Tax paid with Form 7004 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. \nTax due. Subtract line 7 from line 6. If zero or less, enter -0- .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nOverpayment. Subtract line 6 from line 7 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nUnder 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 \ntrue, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. \n▲\n▲\nTitle (if any) \nPrint/Type preparer’s name\nPTIN\nFirm’s name ▶\nFirm's address ▶\nFirm's EIN ▶\nPhone no.\nForm 8725 (Rev. 12-2015) \n", "Form 8725 (Rev. 12-2015)\nPage 2 \nGeneral Instructions \nSection references are to the Internal \nRevenue Code. \nFuture Developments\nFor the latest information about \ndevelopments related to Form 8725 and \nits instructions, such as legislation \nenacted after they were published, go to \nwww.irs.gov/form8725.\nPurpose of Form \nUse Form 8725 to report and pay the \n50% excise tax imposed under section \n5881 on the gain or other income \nrealized on the receipt of greenmail \n(defined below). Greenmail is considered \nreceived when the gain or other income \nis realized under your method of \naccounting regardless of whether the \ngain or other income is recognized. \nDefinitions \nGreenmail. The term “greenmail” means \nany amount a corporation (or any person \nacting in concert with a corporation) \npays to a shareholder to directly or \nindirectly acquire its stock if: \n1. The shareholder held the stock (as \ndetermined under section 1223) for less \nthan 2 years before entering into the \nagreement to make the transfer, \n2. At some time during the 2-year \nperiod ending on the date of acquisition, \nthe shareholder, any person acting in \nconcert with the shareholder, or any \nperson related to either of them (see \nRelated person, later), made or \nthreatened to make a public tender offer \nfor stock of the corporation, and\n3. The acquisition was made under an \noffer that was not made on the same \nterms to all shareholders.\nNote. Payments made in connection \nwith (or in transactions related to) an \nacquisition are treated as payments \nmade for the acquisition of the stock. \nIndirect acquisition of stock. Stock is \ndeemed to have been acquired indirectly \nby the issuing corporation if such stock \nis sold to an entity related to the issuing \ncorporation (for example, a controlled \nsubsidiary). \nPublic tender offer. The term “public \ntender offer” means any offer to \npurchase or otherwise acquire stock or \nassets in a corporation if the offer was \nrequired to be filed or registered with any \nfederal or state agency regulating \nsecurities. \nRelated person. A person is considered \nrelated to another person if the \nrelationship between such persons \nwould result in losses disallowed under \nsection 267 or 707(b). \nWho Must File \nYou must file Form 8725 if you are liable \nfor the excise tax on greenmail under \nsection 5881. File a separate Form 8725 \nfor each agreement made to transfer \nstock. \nWhen To File \nFile Form 8725 by the 90th day following \nreceipt of any portion of the greenmail. If \nyou need more time to file, use Form \n7004, Application for Automatic \nExtension of Time To File Certain \nBusiness Income Tax, Information, and \nOther Returns, by the due date of Form \n8725. Form 7004 does not extend the \ntime for payment of tax. \nWhere To File \nFile Form 8725 at the following address: \nInternal Revenue Service Center \nCincinnati, OH 45999\nRounding Off to Whole \nDollars \nYou may show money items on the \nreturn as whole dollars. To do so, drop \nany amount less than 50 cents and \nincrease any amount from 50 cents \nthrough 99 cents to the next higher \ndollar. \nAmended Return \nTo amend a previously filed Form 8725, \nfile a corrected Form 8725 and write \n“Amended” at the top of the form. \nAttachments \nIf more space is needed, attach separate \nsheets to Form 8725. Be sure to put your \nname and identifying number on each \nsheet. \nSignature \nSee the instructions for the Signature \nsection of your federal income tax return. \nInterest and Penalties \nInterest. Interest is charged on taxes not \npaid by the due date at a rate \ndetermined under section 6621. \nLate filing of return. A penalty of 5% a \nmonth or part of a month, up to a \nmaximum of 25%, is imposed on the net \namount due if Form 8725 is not filed \nwhen due. \nLate payment of tax. Generally, the \npenalty for not paying tax when due is ½ \nof 1% of the unpaid amount, up to a \nmaximum of 25%, for each month or \npart of a month the tax remains unpaid. \nThe penalty is imposed on the net \namount due. \nSpecific Instructions \nName and address. Enter the name \nshown on your most recently filed \nfederal income tax return. Include the \nroom, suite, apartment, or other unit \nnumber after the street address. If the \nPost Office does not deliver mail to the \nstreet address and the taxpayer has a \nP.O. box, show the box number instead \nof the street address. \nIdentifying number. If you are an \nindividual, enter your social security \nnumber. If you are a nonresident or \nresident alien and you do not have and \nare not eligible for a social security \nnumber, enter your individual taxpayer \nidentification number (ITIN). Other filers \nshould enter their employer identification \nnumber. \nTax Computation \nLine 1. Enter the net proceeds received \nfrom the sale of the stock subject to the \nexcise tax. \nColumn 2(a). For each separate \nacquisition of stock subject to the excise \ntax, enter the date acquired (for \nexample, the trade date for stock traded \non an exchange or over the counter). \nSee section 1223 for special rules on \ndetermining the holding period of stock \nreceived in an exchange, for stock that \nhas the same basis in whole or in part as \nit would have in the hands of another \nperson, for stock subject to the “wash \nsale” rules of section 1091, etc. \nColumn 2(c). The cost or other basis of \nstock is generally the cost of the stock \nplus purchase commissions. If you \ninherited the stock, received it as a gift, \nreceived it in a tax-free exchange, or re-\nacquired stock in a “wash sale” \ntransaction subject to the rules of \nsection 1091, you may not be able to \nuse the actual cash cost as the basis. If \nyou do not use cash cost, attach an \nexplanation of your basis. Be sure to \nadjust your basis by subtracting all the \nnontaxable distributions you received \nbefore the sale. Also adjust your basis \nfor any stock splits. For more \ninformation, see Pub. 551, Basis of \nAssets. \nLine 4. If you realized any other income \nthat is subject to the excise tax, enter \nthe amount of the income on line 4. \nLine 5. You must include the recognized \nportion of the amount on line 5 as \nincome on your federal income tax \nreturn. \nLine 6. You may not claim a deduction \non your federal income tax return for the \namount shown on line 6. \nLine 7. If you filed Form 7004, enter the \namount of tax paid, if any, when you filed \nthat form. \nLine 8. You must pay the tax due in full \nwhen you file Form 8725. Make your \ncheck or money order payable to the \n“United States Treasury.” Write your \nname, address, identifying number, and \n“Form 8725” on the check or money \norder. \nLine 9. The IRS will refund the amount \non line 9 if you owe no other taxes. \n", "Form 8725 (Rev. 12-2015)\nPage 3 \nPaid Preparer Use Only\nA paid preparer must sign Form 8725 \nand provide the information in the Paid \nPreparer Use Only section at the end of \nthe form if the preparer was paid to \nprepare the form and is not an employee \nof the filing entity. The preparer must \ngive you a copy of the form in addition to \nthe copy to be filed with the IRS.\nIf you are a paid preparer, enter your \nPreparer Tax Identification Number \n(PTIN) in the space provided. Include \nyour complete address. If you work for a \nfirm, you also must enter the firm’s name \nand the EIN of the firm. However, you \ncannot use the PTIN of the tax \npreparation firm in place of your PTIN.\nYou can apply for a PTIN online or by \nfiling Form W-12, IRS Paid Preparer Tax \nIdentification Number (PTIN) Application \nand Renewal. For more information \nabout applying for a PTIN online, visit the \nIRS website at www.irs.gov/ptin.\nPrivacy Act and Paperwork Reduction \nAct Notice. We ask for the information \non this form to carry out the Internal \nRevenue laws of the United States. We \nneed it to ensure that you are complying \nwith these laws and to allow us to figure \nand collect the right amount of tax. \n Section 6109 requires you to provide \nyour identifying number. Routine uses of \nthis information include giving it to the \nDepartment of Justice for civil and \ncriminal litigation, and to cities, states, \nthe District of Columbia, and U.S. \ncommonwealths and possessions for \nuse in administering their tax laws. We \nmay also disclose this information to \nother countries under a tax treaty, to \nfederal and state agencies to enforce \nfederal nontax criminal laws, or to \nfederal law enforcement and intelligence \nagencies to combat terrorism. Failure to \nprovide this information in a timely \nmanner or providing false or fraudulent \ninformation may subject you to penalties.\nYou are not required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records \nrelating to a form or its instructions must\nbe retained as long as their contents \nmay become material in the \nadministration of any Internal Revenue \nlaw. Generally, tax returns and return \ninformation are confidential, as required \nby section 6103. \nThe time needed to complete and file \nthis form will vary depending on \nindividual circumstances. The estimated \naverage time is: \nRecordkeeping .\n.\n.\n. 5 hr., 30 min. \nLearning about the law \nor the form \n.\n.\n.\n.\n.\n.\n.\n. 1 hr.\nPreparing, copying, assembling, \nand sending the form to \nthe IRS \n.\n.\n.\n.\n.\n.\n 1 hr., 7 min.\nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making this form \nsimpler, we would be happy to hear from \nyou. You can send your comments to: \nInternal Revenue Service \nTax Forms and Publications \nSE:W:CAR:MP:TFP \n1111 Constitution Ave., NW, IR-6526 \nWashington, DC 20224\nDO NOT send Form 8725 to this \naddress. Instead, see Where To File \nearlier. \n" ]
f706gst.pdf	1113 Form 706-GS(T) (PDF)	https://www.irs.gov/pub/irs-pdf/f706gst.pdf	[ "The form you are looking for begins on the next page of this file. Before viewing it, please see \nthe important update information below.\nNew Mailing Addresses\nAddresses for mailing certain forms have changed since the forms were last published. The new mailing \naddresses are shown below.\nMailing address for Forms 706‐A, 706‐GS(D), 706‐GS(T), 706‐NA, 706‐QDT, 8612, 8725, 8831, 8842, 8892, \n8924, 8928:\nDepartment of the Treasury \nInternal Revenue Service Center \nKansas City, MO 64999\nMailing address for Forms 2678, 8716, 8822-B, 8832, 8855:\nTaxpayers in the States Below\nMail the Form to This Address\nConnecticut, Delaware, District of Columbia, Georgia, \nIllinois, Indiana,Kentucky, Maine, Maryland, \nMassachusetts, Michigan, New Hampshire, New Jersey, \nNew York, North Carolina, Ohio, Pennsylvania, Rhode \nIsland, South Carolina, Vermont, Virginia, West Virginia, \nWisconsin\nDepartment of the Treasury \nInternal Revenue Service Center \nKansas City, MO 64999\nAlabama, Alaska, Arizona, Arkansas, California, \nColorado, Florida, Hawaii, Idaho, Iowa, Kansas, \nLouisiana, Minnesota, Mississippi, Missouri, Montana, \nNebraska, Nevada, New Mexico, North Dakota, \nOklahoma, Oregon, South Dakota, Tennessee, Texas, \nUtah, Washington, Wyoming\nDepartment of the Treasury \nInternal Revenue Service Center \nOgden, UT 84201\nThis update supplements these forms’ instructions. Filers should rely on this update for the changes described, \nwhich will be incorporated into the next revision of the forms’ instructions.\n", "Form 706-GS(T)\n(Rev. November 2013)\nDepartment of the Treasury \nInternal Revenue Service \nGeneration-Skipping Transfer Tax Return For Terminations\n▶ Use for terminations made after December 31, 2012. \n▶ For calendar year \n. \nOMB No. 1545-1145\n▶ Information about Form 706-GS(T) and its separate instructions is at www.irs.gov/form706gst. \nPart I \nGeneral Information \n1a Name of trust \n1b Trust’s employer identification number (see instructions) \n2a Name of trustee \n2b Trustee’s address (number and street or P.O. box; apt. or suite no.; city, town or post office; state and ZIP code) If you have a foreign address, also complete the spaces \nbelow (see instructions). \nForeign country name\nForeign province/county\nForeign postal code\nPart II \nTrust Information (see the instructions) \n3 \n \nHas any exemption been allocated to this trust by reason of the deemed allocation rules of \nsection 2632? If “Yes,” describe the allocation on the line 7, Schedule A, attachment showing \nhow the inclusion ratio was calculated \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes No \nSch. A \nnumber(s) \n4 \nHas property been contributed to this trust since the last Form 706-GS(T) or 706-GS(D-1) was \nfiled? If “Yes,” attach a schedule showing how the inclusion ratio was calculated .\n.\n.\n.\n.\n.\n5 \n \nHave any terminations occurred that are not reported on this return because of the exceptions\nin section 2611(b)(1) or (2) relating to medical and educational exclusions and prior payment of \nGeneration-Skipping Transfer (GST) tax? If “Yes,” attach a statement describing the termination .\n6 \nHave any contributions been made to this trust that were not included in calculating the trust’s \ninclusion ratio? If “Yes,” attach a statement explaining why the contribution was not included .\n.\n7 \nHas the special QTIP election in section 2652(a)(3) been made for this trust? \n.\n.\n.\n.\n.\n.\n.\n8 \nIf this is not an explicit trust (see the instructions under Who Must File), check here and attach a statement describing the \ntrust arrangement that makes its effect substantially similar to an explicit trust \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\nPart III \nTax Computation \n9a Summary of attached Schedules A (see instructions for line 9b) \nSchedule A No. \nGST tax \n(from Sch. A, line 10) \n1 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9a1\n2 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9a2\n3 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9a3\n4 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9a4\n5 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9a5\n6 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9a6\n9b Total from all additional Schedules A, in excess of six, attached to this form .\n.\n.\n.\n.\n.\n. ▶\n9b \n10 \nTotal GST tax (add lines 9a1 through 9b) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10 \n11 \nPayment, if any, made with Form 7004 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n11 \n12 \nTax due. If line 10 is larger than line 11, enter the amount owed .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n12 \n13 \nOverpayment. If line 11 is larger than line 10, enter amount to be refunded .\n.\n.\n.\n.\n.\n.\n.\n13 \nSign \nHere \nUnder penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my \nknowledge and belief, it is true, correct, and complete. Declaration of preparer other than fiduciary is based on all information of which preparer has any \nknowledge.\n▲\nSignature of fiduciary or officer representing fiduciary \nDate \nPaid \nPreparer \nUse Only\nPrint/Type preparer’s name\nPreparer's signature\nDate\nCheck if \nself-employed\nPTIN\nFirm’s name ▶\nFirm's EIN ▶\nFirm's address ▶\nPhone no.\nFor Paperwork Reduction Act Notice, see separate instructions. \nCat. No. 10329M \nForm 706-GS(T) (Rev. 11-2013) \n", "Form 706-GS(T) (Rev. 11-2013) \nPage 2 \nName of trust \nEIN of trust \nSchedule A No. \nNote. Make copies of this schedule before completing it if you will need more than one \nSchedule A. \nSchedule A—Taxable Terminations \n(See the instructions before completing this schedule.) \na \nName of skip persons \nb \nSSN or EIN of skip person \nc Item no. from line 4 below in \nwhich interest held \n1 \n2 \nDescribe the terminating power or interest. If you need more space, attach an additional sheet. \n3 \nIf you elect alternate valuation, check here (see the instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n4 \nDescribe each taxable termination below (see the instructions) \na \nItem no. \nb \nDescription of property subject to termination \nc \nDate of termination \nd \nValuation date \ne \nValue \nTotal .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\n4 \n5 \nTotal deductions applicable to this Schedule A (from attached Schedule B, line 5) .\n.\n.\n.\n.\n.\n.\n5 \n6 \nTaxable amount (subtract line 5 from line 4) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6 \n7 \nInclusion ratio (attach separate schedule showing computation) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7 \n8 \nMaximum federal estate tax rate (see Table in the instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8 \n%\n9 \nApplicable rate (multiply line 7 by line 8) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9 \n10 \nGST tax (multiply line 6 by line 9) (enter here and on page 1, Part III, line 9) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n10 \nSchedule A (Form 706-GS(T)) (Rev. 11-2013) \n", "Form 706-GS(T) (Rev. 11-2013) \nPage 3 \nName of trust \nSchedule A No. ▶\nEIN of trust \nNote. Make copies of this schedule before completing it if you will need more than one Schedule B. \nSchedule B(1)—General Trust Debts, Expenses, and Taxes \n(Section 2622(b)) (Enter only items related to the entire trust; see the instructions.) \na \nItem no. \nb \nDescription \nc \nAmount \n1 \nTotal of Schedule B(1) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1 \n2 \nPercentage allocated to corresponding Schedule A .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2 \n% \n3 \nNet deduction (multiply line 1 by line 2) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3 \nSchedule B(2)—Specific Termination-Related Debts, Expenses, and Taxes \n(Section 2622(b)) (Enter only items related solely to terminations appearing on corresponding Schedule A; see the instructions.) \na \nItem no. \nb \nDescription \nc \nAmount \n4 \nTotal of Schedule B(2) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4 \n5 \nTotal. Add lines 3 and 4 (enter here and on line 5 of the corresponding Schedule A) .\n.\n.\n.\n.\n.\n5 \nSchedules B(1) and B(2) (Form 706-GS(T)) (Rev. 11-2013) \n" ]
i8928.pdf	0916 Inst 8928 (PDF)	https://www.irs.gov/pub/irs-pdf/i8928.pdf	[ " \nThe form you are looking for begins on the next page of this file. Before viewing it, \nplease see the important update information below. \n \nNew Mailing Addresses \nAddresses for mailing certain forms have changed since the forms were last published. The new mailing \naddresses are shown below. \n \nMailing address for Forms 706‐A, 706‐GS(D), 706‐GS(T), 706‐NA, 706‐QDT, 8612, 8725, 8831, 8842, \n8892, 8924, 8928: \nDepartment of the Treasury \nInternal Revenue Service Center \nKansas City, MO 64999 \n \n \nMailing address for Forms 2678, 8716, 8822‐B, 8832, 8855: \nTaxpayers in the States Below \nMail the Form to This Address \nConnecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, \nKentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, \nNew Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, \nSouth Carolina, Vermont, Virginia, West Virginia, Wisconsin \n \nDepartment of the Treasury \nInternal Revenue Service Center \nKansas City, MO 64999 \nAlabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, \nIdaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, \nMontana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, \nOregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming \n \nDepartment of the Treasury \nInternal Revenue Service Center \nOgden, UT 84201 \n \nThis update supplements these forms’ instructions. Filers should rely on this update for \nthe changes described, which will be incorporated into the next revision of the forms’ \ninstructions. \n", "Instructions for Form 8928\n(Rev. September 2016)\nFor use with Form 8928 (Rev. May 2016)\nReturn of Certain Excise Taxes Under Chapter 43\nof the Internal Revenue Code\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue \nCode unless otherwise noted.\nFuture Developments\nFor the latest information about Form \n8928 and its instructions, such as \nlegislation enacted after they were \npublished, go to www.irs.gov/form8928.\nGeneral Instructions\nPurpose of Form\nFile Form 8928 to report the tax due on \nthe following failures by group health \nplans or employers.\nA failure to provide a level of \ncoverage of the costs of pediatric \nvaccines (as defined in section 2612 of \nthe Public Health Services Act) that is \nnot below the coverage provided as of \nMay 1, 1993.\nA failure to satisfy continuation \ncoverage requirements under section \n4980B.\nA failure to meet portability, access, \nrenewability, and market reform \nrequirements under sections 9801, \n9802, 9803, 9811, 9812, 9813, and \n9815.\nA failure to make comparable Archer \nmedical savings account (MSA) \ncontributions under section 4980E.\nA failure to make comparable health \nsavings account (HSA) contributions \nunder section 4980G.\nWho Must File\nForm 8928 must be filed by the \nfollowing.\n1. Any employer, group health plan, \nplan administrator, or plan sponsor \nliable for the tax under section 4980B \nfor failure to provide the required level of \npediatric vaccine coverage or to offer \ncontinuation coverage to a qualified \nbeneficiary.\n2. Any employer or group health \nplan liable for the tax under section \n4980D for failure to meet portability, \naccess, renewability, and market reform \nrequirements for group health plans \nunder sections 9801, 9802, 9803, 9811, \n9812, 9813, and 9815.\n3. Any employer liable for the tax \nunder section 4980E for failure to make \ncomparable Archer MSA contributions \nfor all participating employees.\n4. Any employer liable for the tax \nunder section 4980G for failure to make \ncomparable HSA contributions for all \nparticipating employees.\nWhen To File\nFor a failure under section 4980B or \nsection 4980D, if the failure is by an \nemployer or other person responsible \nfor providing or administering benefits \nunder the plan (such as an insurer or \nthird-party administrator), file Form 8928 \non or before the due date for filing the \nperson's federal income tax return.\nIf the failure under section 4980B or \nsection 4980D is by a multiemployer or \nmultiple employer plan, file Form 8928 \non or before the last day of the seventh \nmonth following the end of the plan \nyear.\nFor a failure under section 4980E or \nsection 4980G, file Form 8928 on or \nbefore the 15th day of the 4th month \nfollowing the calendar year in which the \nnoncomparable contributions were \nmade.\nExtension. File Form 7004, Application \nfor Automatic Extension of Time to File \nCertain Business Income Tax, \nInformation, and Other Returns, to \nrequest an automatic extension of time \nto file Form 8928. You must file Form \n7004 on or before the regular due date \nof Form 8928. See the Instructions for \nForm 7004 for more information. Form \n7004 does not extend the time to pay \nexcise taxes due under Form 8928.\nWhere To File\nSend Form 8928 to the \nfollowing address.\nDepartment of the Treasury\nInternal Revenue Service\nCincinnati, OH 45999-0009\nPrivate delivery services. You can \nuse certain private delivery services \ndesignated by the IRS to meet the \n“timely mailing as timely filing/paying” \nrule for tax returns and payments. \nThese private delivery services include \nonly the following.\nDHL Express (DHL): DHL Express \n9:00, DHL Express 10:30, DHL Express \n12:00, DHL Express Worldwide, DHL \nExpress Envelope, DHL Import Express \n10:30, DHL Import Express 12:00, and \nDHL Import Express Worldwide.\nFederal Express (FedEx): FedEx First \nOvernight, FedEx Priority Overnight, \nFedEx Standard Overnight, FedEx \n2Day, FedEx International Next Flight \nOut, FedEx International Priority, FedEx \nInternational First, and FedEx \nInternational Economy.\nUnited Parcel Service (UPS): UPS \nNext Day Air Early AM, UPS Next Day \nAir, UPS Next Day Air Saver, UPS 2nd \nDay Air, UPS 2nd Day Air A.M., UPS \nWorldwide Express Plus, and UPS \nWorldwide Express.\nThe private delivery service can tell \nyou how to get written proof of the \nmailing date.\nInterest and Penalties\nInterest. Interest is charged on taxes \nnot paid by the due date even if an \nextension of time to file is granted. \nInterest is also charged on penalties \nimposed from the due date, including \nextensions, to the date of payment for \nfailure to file, negligence, fraud, gross \nvaluation overstatements, and \nsubstantial understatements of tax. The \ninterest rate is determined under section \n6621.\nPenalty for late filing of return. If you \ndo not file a return by the due date, \nincluding extensions, you may have to \npay a penalty of 5% of the unpaid tax for \neach month or part of a month the return \nis late, up to a maximum of 25% of the \nunpaid tax. The minimum penalty for a \nreturn that is more than 60 days late is \nthe smaller of the tax due or $100. The \npenalty will not be imposed if you can \nshow that the failure to file on time was \ndue to reasonable cause. If you file late, \nyou must attach a statement to Form \n8928 explaining the reasonable cause.\nSep 01, 2016\nCat. No. 52470C\n", "Penalty for late payment of tax. If \nyou do not pay the tax when due, you \nmay have to pay a penalty of 12 of 1% of \nthe unpaid tax for each month or part of \na month the tax is not paid, up to a \nmaximum of 25% of the unpaid tax. The \npenalty will not be imposed if you can \nshow that the failure to pay on time was \ndue to reasonable cause.\nInterest and penalties for late filing \nand late payment will be billed \nseparately after the return is filed.\nClaim for Refund or Credit/\nAmended Return\nFile an amended Form 8928 for any of \nthe following.\nTo claim a refund of overpaid taxes \nreportable on Form 8928.\nTo receive a credit for overpaid taxes.\nTo report additional taxes due within \nthe same tax year of the filer if those \ntaxes have the same due date as those \npreviously reported.\nFile an amended return by writing \n“Amended Return” at the top of Form \n8928 and completing the appropriate \npart.\nIf you file an amended return to claim \na refund or credit, the claim must state \nin detail the reasons for claiming the \nrefund. In order for the IRS to promptly \nconsider your claim, you must explain \nwhy you are filing the claim and provide \nthe appropriate supporting evidence. \nSee Regulations section 301.6402-2 for \nmore details.\nSpecific Instructions\nFiler tax year. Enter the tax year of the \nemployer, entity, or individual on whom \nthe tax is imposed by using the plan \nyear beginning and ending dates \nentered in Part I of Form 5500 or by \nusing the tax year of the business return \nfiled, if applicable.\nItem A. Name and address of filer. \nEnter the name and address of the \nemployer, individual, or other entity who \nis liable for the tax.\nInclude the suite, room, or other unit \nnumbers after the street number. If the \npost office does not deliver mail to the \nstreet address and you have a P.O. box, \nshow the box number instead of the \nstreet address.\nIf the entity has a foreign address, \nenter the information in the following \norder: city or town, state or province, \nand country. Follow the country's \npractice for entering the postal code. Do \nnot abbreviate the country name.\nItem C. Name of plan. Enter the \nformal name of the plan, name of the \nplan sponsor, or name of the insurance \ncompany or financial institution of the \ndirect filing entity (DFE). In the case of a \ngroup insurance arrangement (GIA), \nenter the name of the trust or other \nentity that holds the insurance contract. \nIn the case of a master trust investment \naccount (MTIA), enter the name of the \nsponsoring employers.\nIf the plan covers only the employees \nof one employer, enter the employer's \nname or enough information to identify \nthe plan. This should be the same name \nindicated on the Form 5500 series \nreturn/report if that form is required to be \nfiled for the plan.\nItem D. Name and address of plan \nsponsor. The term “plan sponsor” \nmeans:\n1. The employer, for a group health \nplan established or maintained by a \nsingle employer;\n2. The employee organization, in \nthe case of a plan of an employee \norganization; or\n3. The association, committee, joint \nboard of trustees, or other similar group \nof representatives of the parties who \nestablish or maintain the plan, if the \ngroup health plan is established or \nmaintained jointly by one or more \nemployers and one or more employee \norganizations, or by two or more \nemployers.\nInclude the suite, room, or other unit \nnumbers after the street number. If the \npost office does not deliver mail to the \nstreet address and you have a P.O. box, \nshow the box number instead of the \nstreet address.\nIf the plan sponsor has a foreign \naddress, enter the information in the \nfollowing order: city or town, state or \nprovince, and country. Follow the \ncountry's practice for entering the postal \ncode. Do not abbreviate the country \nname.\nItem E. Plan sponsor's EIN. Enter the \nnine-digit employer identification \nnumber (EIN) assigned to the plan \nsponsor. This should be the same \nnumber used to file the Form 5500 \nseries return/report.\nItem F. Plan year ending. “Plan year” \nis defined in Regulations section \n54.9801-2. Enter eight digits in month/\ndate/year order. This number assists the \nIRS in properly identifying the plan and \ntime period for which the Form 8928 is \nbeing filed. For example, a plan year \nended March 31, 2016, should be \nshown as 03/31/2016.\nItem G. Plan number. Enter the \nthree-digit number that the employer or \nplan administrator assigned to the plan. \nThis three-digit number is used with the \nEIN entered on line B and is used by the \nIRS, the Department of Labor, and the \nPension Benefit Guaranty Corporation \nas a unique 12-digit number to identify \nthe plan.\nIf the plan number is not \nprovided, this will cause a delay \nin processing your return.\nFiler's signature. To reduce the \npossibility of correspondence and \npenalties, please sign and date the \nform. Also enter a daytime phone \nnumber where you can be reached.\nPaid Preparer Use Only. A paid \npreparer must sign Form 8928 and \nprovide the information in the Paid \nPreparer Use Only section at the end of \nthe form if the preparer was paid to \nprepare the form and is not an \nemployee of the filing entity. The \npreparer must give you a copy of the \nform in addition to the copy to be filed \nwith the IRS.\nIf you are a paid preparer, enter your \nPreparer Tax Identification Number \n(PTIN) in the space provided. Include \nyour complete address. If you work for a \nfirm, you also must enter the firm’s \nname and the EIN of the firm. However, \nyou cannot use the PTIN of the tax \npreparation firm in place of your PTIN.\nYou can apply for a PTIN online or by \nfiling Form W-12, IRS Paid Preparer Tax \nIdentification Number (PTIN) \nApplication and Renewal. For more \ninformation about applying for a PTIN \nonline, visit the IRS website at \nwww.irs.gov/ptin.\nPart I. Tax on Failure To \nSatisfy Continuation \nCoverage Requirements \nUnder Section 4980B\nComplete a separate Part I, Section A, \nlines 1 through 6, for each qualifying \nevent for which one or more failures to \nsatisfy continuation coverage \nrequirements occurred during the \nreporting period as a result of failures \ndue to reasonable cause and not to \nwillful neglect. If multiple qualifying \nevents occurred with different \nnoncompliance periods, complete lines \n1 through 6 on a separate Part I for each \nqualifying event. Then complete a \n“summary” Form 8928 with items A \nCAUTION\n!\n-2-\n", "through G and enter the total amount of \nthe excise tax on line 7 of that summary \nform and complete lines 8 through 11 \nfor all qualifying events as a result of \nfailures due to reasonable cause and \nnot to willful neglect.\nComplete a separate Part I, lines 12 \nthrough 14, for each qualifying event for \nwhich one or more failures to satisfy \ncontinuation coverage requirements \noccurred during the reporting period as \na result of failures due to willful neglect \nor otherwise not due to reasonable \ncause. If multiple qualifying events \noccurred with different noncompliance \nperiods, complete lines 12 through 14 \non a separate Part I for each qualifying \nevent. Then complete a “summary” \nForm 8928 with items A through G and \nenter the total amount of the excise tax \non line 15 of that summary form for all \nfailures that were due to willful neglect \nor otherwise not due to reasonable \ncause.\nWrite “Summary Form” at the top to \nindicate that this is a summary form and \nattach all copies to it.\nYou may report all failures on \nthe same form if the failures \noccurred during the same tax \nyear.\nFor purposes of Part I, a qualifying \nevent is any of the following.\nDeath of the covered employee.\nTermination or reduction of hours of \nthe covered employee's employment \n(other than for employee gross \nmisconduct).\nDivorce or legal separation of the \ncovered employee from the employee's \nspouse.\nCovered employee becoming entitled \nto Medicare benefits.\nDependent child of the covered \nemployee ceasing to be a covered child \nunder the terms of the plan.\nBankruptcy of the employer from \nwhose employment the covered \nemployee retired.\nWaiver of excise tax. The Secretary \nmay waive part or all of the excise tax \nunder Part I, to the extent that payment \nof the tax would be excessive relative to \nthe failure involved. This only applies to \nfailures due to reasonable cause and \nnot due to willful neglect.\nNote. The tax under Part I will not apply \nto the following.\nAny failure of a group health plan if \nthe qualifying event occurred during the \ncalendar year immediately following a \ncalendar year during which all \nemployers maintaining the plan normally \nTIP\nemployed fewer than 20 employees on \na typical business day.\nAny governmental plan under section \n414(d).\nAny church plan under section \n414(e).\nSection A. Failures Due to \nReasonable Cause and Not to \nWillful Neglect\nIf the failure or failures as a result of a \nparticular qualifying event were due to \nreasonable cause and not to willful \nneglect, complete Part I, Section A, \nlines 1 through 11.\nLine 1. Calculate the total number of \ndays of noncompliance within the \nreporting period beginning on the date \nthe failure first occurred and ending on \nthe earlier of the date the failure is \ncorrected or, at the latest, a date that is \n6 months after the last day of the \nmaximum continuation coverage period \nunder the qualifying event that led to the \nfailure.\nThe noncompliance period may \ninclude portions of more than 1 \nplan year (in the case of an \nemployee benefit plan) or 1 tax year (in \nthe case of an employer or third-party \nadministrator). In that case, only the \nportion of the noncompliance period \nfalling within that plan year or tax year \nwould be used to calculate the excise \ntax due for that year.\nLine 4. No tax is due for any failure \nunder Part I, Section A, if it is \nestablished to the satisfaction of the \nSecretary of the Treasury that no one \nliable for the tax knew, or exercising \nreasonable diligence would have \nknown, that the failure occurred. \nAdditionally, no tax is due if the failure \nunder Part I, Section A, was due to \nreasonable cause and not due to willful \nneglect and the failure was corrected \nduring the 30-day period beginning on \nthe 1st date anyone liable for the tax \nknew, or exercising reasonable \ndiligence should have known, that the \nfailure existed.\nFor this purpose, a failure is treated \nas corrected if the failure is retroactively \nundone to the extent possible and the \nqualified beneficiary to whom the failure \nrelates is placed in a financial position \nwhich is as good as such beneficiary \nwould have been in had the failure not \noccurred.\nLine 5. The minimum excise tax under \nPart I, Section A, is $2,500 for each \nqualified beneficiary for whom one or \nmore failures occurred if the failure or \nTIP\nfailures were not corrected before the \ndate a notice of examination of income \ntax liability was sent from the IRS and \nthe failure or failures continued during \nthe examination period. The minimum \nexcise tax under Part I, Section A, is \n$15,000 if the failure or failures are \ndetermined to be more than de minimis.\nLine 7. If you had more than one \nqualifying event during the reporting \nperiod, complete lines 1 through 6 in a \nseparate Part I, Section A, for each \nqualifying event and enter the total from \nline 6 from all copies of Part I, Section A, \non line 7 of your summary form. See the \ndiscussion under Part I earlier.\nLine 8. For a single employer plan, \nenter on line 8 the aggregate amount \npaid or incurred during the preceding \ntax year by the employer (or a \npredecessor) for its group health plan. \nFor a multiemployer plan, enter on this \nline the amount paid or incurred during \nthe current tax year to provide medical \ncare, directly or through insurance or \nreimbursement.\nLine 11. The maximum excise tax \npayable during a tax year by third-party \nadministrators, HMOs, and insurance \ncompanies under Part I, Section A, is $2 \nmillion for all plans for failures due to \nreasonable cause and not to willful \nneglect. For those entities, do not enter \nmore than $2 million on this line for such \nfailures for all plans even if the \naggregate excise tax owed for all \nfailures under Part I, Section A, is more \nthan $2 million.\nSection B. Failures Due to \nWillful Neglect or Otherwise \nNot Due to Reasonable Cause\nIf the failure or failures as a result of a \nparticular qualifying event were due to \nwillful neglect or otherwise not due to \nreasonable cause, complete Part I, \nSection B, lines 12 through 15.\nLine 12. Calculate the total number of \ndays of noncompliance within the \nreporting period beginning on the date \nthe failure first occurred and ending on \nthe earlier of the date the failure is \ncorrected or, at the latest, a date that is \n6 months after the last day of the \nmaximum continuation coverage period \nunder the qualifying event that led to the \nfailure.\nLine 15. If you had more than one \nqualifying event during the reporting \nperiod, complete lines 12 through 14 in \na separate Part I, Section B, for each \nqualifying event and enter the total from \nline 14 from all copies of Part I, \nSection B, on line 15 of your summary \n-3-\n", "form. See the discussion under Part I \nearlier.\nPart II. Tax on Failure To \nMeet Portability, Access, \nand Renewability \nRequirements Under \nSection 4980D\nComplete a separate Part II, Section A, \nlines 17 through 23, for each failure to \nmeet portability, access, and \nrenewability requirements that occurred \nduring the reporting period that was due \nto reasonable cause and not to willful \nneglect. If multiple such failures \noccurred with different noncompliance \nperiods, complete lines 17 through 23 in \na separate Part I, Section A, for each \nfailure. Then complete a “summary” \nForm 8928 with items A through G and \nenter the total amount of the excise tax \non line 24 of that summary form and \ncomplete lines 25 through 28 for all \nfailures due to reasonable cause and \nnot to willful neglect.\nComplete a separate Part II, \nSection B, lines 29 through 33, for each \nfailure to meet portability, access, and \nrenewability requirements that occurred \nduring the reporting period that was due \nto willful neglect or otherwise not due to \nreasonable cause. If multiple failures \noccurred with different noncompliance \nperiods, complete lines 29 through 32 \non a separate Part II, Section B, for \neach failure. Then complete a \n“summary” Form 8928 with items A \nthrough G and enter the total amount of \nthe excise tax on line 33 of that \nsummary form for all such failures.\nWrite “Summary Form” at the top to \nindicate that this is a summary form and \nattach all copies to it.\nWaiver of excise tax. The Secretary \nmay waive part or all of the excise tax \nunder Part II, to the extent that payment \nof the tax would be excessive relative to \nthe failure involved. This only applies to \nfailures due to reasonable cause and \nnot due to willful neglect.\nException for certain insured small \nemployer plans. If you are a small \nemployer who provides health \ninsurance coverage solely through a \ncontract with a health insurance issuer, \nyou will not be liable for the excise tax \nunder Part II for any failure (other than a \nfailure under section 9811) that is solely \nthe result of the health insurance \ncoverage offered by the issuer.\n“Small employer” is generally defined \nas an employer who employed an \naverage of at least 2 but not more than \n50 employees on business days during \nthe preceding calendar year, and who \nemploys at least 2 employees on the \nfirst day of the current plan year. Special \nrules apply to employers not in \nexistence in the preceding year. See \nsection 4980D(d)(2)(B).\nSection A. Failures Due to \nReasonable Cause and Not to \nWillful Neglect\nIf the failure or failures were due to \nreasonable cause and not to willful \nneglect, complete Part II, Section A, \nlines 17 through 28.\nLine 17. Calculate the total number of \ndays of noncompliance within the \nreporting period beginning on the date \nthe failure first occurred and ending on \nthe date the failure is corrected.\nThe noncompliance period may \ninclude portions of more than 1 \nplan year (in the case of an \nemployee benefit plan) or 1 tax year (in \nthe case of an employer or third-party \nadministrator). In that case, only the \nportion of the noncompliance period \nfalling within that plan year or tax year \nwould be used to calculate the excise \ntax due for that year.\nLine 21. No tax is due for any failure \nunder Part II, Section A, if it is \nestablished to the satisfaction of the \nSecretary of the Treasury that no one \nliable for the tax knew, or exercising \nreasonable diligence would have \nknown, that the failure occurred. \nAdditionally, no tax is due if the failure \nunder Part II, Section A, was due to \nreasonable cause and not due to willful \nneglect and the failure was corrected \nduring the 30-day period beginning on \nthe first date anyone liable for the tax \nknew, or exercising reasonable \ndiligence would have known, that the \nfailure existed.\nFor this purpose, a failure is treated \nas corrected if the failure is retroactively \nundone to the extent possible and the \nperson to whom the failure relates is \nplaced in a financial position which is as \ngood as such person would have been \nin had the failure not occurred.\nIn the case of a church plan, the \nfailure must be corrected before the \nclose of the correction period, as \ndefined under section 414(e)(4)(C).\nLine 22. The minimum excise tax \nunder Part II, Section A, is $2,500 for \neach qualified beneficiary for whom one \nor more failures occurred if the failure or \nfailures were not corrected before the \ndate a notice of examination of income \nTIP\ntax liability was sent from the IRS and \nthe failure or failures continued during \nthe examination period. The minimum \nexcise tax under Part II, Section A, is \n$15,000 if the failure or failures are \ndetermined to be more than de minimis.\nException for church plans. The \n$2,500 (or $15,000, if applicable) \nminimum excise tax does not apply to a \nchurch plan, as defined in section \n414(e). If your plan meets the \nrequirements for a church plan, enter \n“-0-” on this line and go to line 23.\nLine 24. If you had more than one \nfailure during the reporting period, \ncomplete lines 17 through 23 in a \nseparate Part II, Section A, for each \nfailure and enter the total from line 23 \nfrom all copies of Part II, Section A, on \nline 24 of your summary form. See the \ndiscussion under Part I earlier.\nLine 25. For a single employer plan, \nenter on this line the aggregate amount \npaid or incurred during the preceding \ntax year by the employer (or a \npredecessor) for its group health plan. \nFor a multiemployer plan, enter on this \nline the amount paid or incurred during \nthe current tax year to provide medical \ncare, directly or through insurance or \nreimbursement.\nSection B. Failure Due to Willful \nNeglect or Otherwise Not Due \nto Reasonable Cause\nIf the failure or failures were due to \nwillful neglect or otherwise not due to \nreasonable cause, complete Part II, \nSection B, lines 29 through 33.\nLine 29. Calculate the total number of \ndays of noncompliance within the \nreporting period beginning on the date \nthe failure first occurred and ending on \nthe date the failure is corrected.\nLine 33. If you had more than one \nfailure during the reporting period, \ncomplete lines 29 through 32 in a \nseparate Part II, Section B, for each \nqualifying event and enter the total from \nline 32 from all copies of Part II, \nSection B, on line 33 of your summary \nform. See the discussion under Part I \nearlier.\nPart III. Tax on Failure To \nMake Comparable Archer \nMSA Contributions Under \nSection 4980E\nAn employer is liable for tax under \nsection 4980E if he fails to make \ncomparable contributions to the Archer \nMSAs of all comparable participating \n-4-\n", "employees for each coverage period \nduring the calendar year.\n“Comparable contributions” are \ncontributions which are the same \namount or which are the same \npercentage of the annual deductible \nlimit under the high deductible health \nplan covering the employees.\n“Comparable participating \nemployees” are employees who are \neligible individuals covered under any \nhigh deductible health plan of the \nemployer, and who have the same \ncategory of coverage.\nTo determine whether contributions \nare comparable, see Regulations \nsections 54.4980G-1 through \n54.4980G-7.\nLine 35. Enter the aggregate amount \ncontributed to employees' Archer MSAs \nfor tax years ending with or within the \ncalendar year.\nWaiver of excise tax. The Secretary \nmay waive part or all of the excise tax \nunder this part, to the extent that \npayment of the tax would be excessive \nrelative to the failure involved. This only \napplies to failures due to reasonable \ncause and not to willful neglect.\nControlled group. For purposes of this \npart, all persons treated as a single \nemployer under section 414(b), (c), (m), \nor (o) will be treated as one employer.\nPart IV. Tax on Failure To \nMake Comparable HSA \nContributions Under \nSection 4980G\nAn employer is liable for tax under \nsection 4980G if he fails to make \ncomparable contributions to the HSAs \nof all comparable participating \nemployees for each coverage period \nduring the calendar year.\nLine 37. Enter the aggregate amount \ncontributed to employees' HSAs for tax \nyears ending with or within the calendar \nyear.\nWaiver of excise tax. The Secretary \nmay waive part or all of the excise tax \nunder this part, to the extent that \npayment of the tax would be excessive \nrelative to the failure involved. This only \napplies to failures due to reasonable \ncause and not to willful neglect.\nControlled group. For purposes of this \npart, all persons treated as a single \nemployer under section 414(b), (c), (m), \nor (o) will be treated as one employer.\nPart V. Tax Due\nMake your check or money \norder payable to “United States \nTreasury” for the full amount \ndue. Attach the payment to your return. \nWrite your name, identifying number, \nplan number, and “Form 8928, \nPart(s)____” on your payment.\nFile at the address shown under Where \nTo File, earlier.\nPrivacy Act and Paperwork Reduc-\ntion Act Notice. We ask for the \ninformation on this form to carry out the \nInternal Revenue laws of the United \nStates. Taxpayers subject to the \nprovisions of sections 4980B, 4980D, \n4980E, and 4980G are required to \nprovide the information requested on \nthis form. Section 6109 requires you to \nprovide your identifying number. If you \nfail to provide this information in a timely \nmanner, you may be liable for penalties. \nRoutine uses of this information include \ngiving it to the Department of Justice for \ncivil and criminal litigation, to other \nfederal agencies as authorized by law, \nand to cities, states, the District of \nColumbia, and U.S. commonwealths \nand possessions for use in \nadministering their tax laws. We may \nalso disclose this information to other \ncountries under a tax treaty, to federal \nand state agencies to enforce federal \nnontax criminal laws, or to federal law \nenforcement and intelligence agencies \nto combat terrorism.\nYou are not required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records \nrelating to a form or its instructions must \nbe retained as long as their contents \nmay become material in the \nadministration of any Internal Revenue \nlaw. Generally, tax returns and return \ninformation are confidential, as required \nby section 6103.\nThe time needed to complete and file \nthis form will vary depending on \nindividual circumstances. The estimated \naverage time is:\nRecordkeeping. . .\n12 hr., 40 min.\nLearning about \nthe law or the \nform . . . . . . . . . . .\n4 hr., 0 min.\nPreparing and \nsending the form \nto the IRS . . . . . . .\n6 hr., 47 min.\nComments and suggestions. We \nwelcome your comments about this \npublication and your suggestions for \nfuture editions. You can send us \ncomments from www.irs.gov/\nformspubs. Click on \"More Information\" \nand then on \"Give us feedback.\" Or you \ncan write to:\nInternal Revenue Service\nTax Forms and Publications\n1111 Constitution Ave. NW \nIR-6526\nWashington, DC 20224\nWe respond to many letters by \ntelephone. Therefore, it would be helpful \nif you would include your daytime phone \nnumber, including the area code, in your \ncorrespondence. Although we cannot \nrespond individually to each comment \nreceived, we do appreciate your \nfeedback and will consider your \ncomments as we revise our tax \nproducts.\nOrdering forms and publications. \nVisit www.irs.gov/ formspubs to \ndownload forms and publications. \nOtherwise, you can go to www.irs.gov/\norderforms to order forms.\n-5-\n" ]
f8928.pdf	0516 Form 8928 (PDF)	https://www.irs.gov/pub/irs-pdf/f8928.pdf	[ "The form you are looking for begins on the next page of this file. Before viewing it, please see \nthe important update information below.\nNew Mailing Addresses\nAddresses for mailing certain forms have changed since the forms were last published. The new mailing \naddresses are shown below.\nMailing address for Forms 706‐A, 706‐GS(D), 706‐GS(T), 706‐NA, 706‐QDT, 8612, 8725, 8831, 8842, \n8892, 8924, 8928:\nDepartment of the Treasury \nInternal Revenue Service Center \nKansas City, MO 64999\nMailing address for Forms 2678, 8716, 8822-B, 8832, 8855:\nTaxpayers in the States Below\nMail the Form to This Address\nConnecticut, Delaware, District of Columbia, Georgia, \nIllinois, Indiana,Kentucky, Maine, Maryland, \nMassachusetts, Michigan, New Hampshire, New Jersey, \nNew York, North Carolina, Ohio, Pennsylvania, Rhode \nIsland, South Carolina, Vermont, Virginia, West Virginia, \nWisconsin\nDepartment of the Treasury \nInternal Revenue Service Center \nKansas City, MO 64999\nAlabama, Alaska, Arizona, Arkansas, California, \nColorado, Florida, Hawaii, Idaho, Iowa, Kansas, \nLouisiana, Minnesota, Mississippi, Missouri, Montana, \nNebraska, Nevada, New Mexico, North Dakota, \nOklahoma, Oregon, South Dakota, Tennessee, Texas, \nUtah, Washington, Wyoming\nDepartment of the Treasury \nInternal Revenue Service Center \nOgden, UT 84201\nThis update supplements these forms’ instructions. Filers should rely on this update for the changes described, \nwhich will be incorporated into the next revision of the forms’ instructions.\n", "Form 8928\n(Rev. May 2016)\nDepartment of the Treasury \nInternal Revenue Service \nReturn of Certain Excise Taxes Under \nChapter 43 of the Internal Revenue Code\n(Under sections 4980B, 4980D, 4980E, and 4980G)\n▶ Information about Form 8928 and its separate instructions is at www.irs.gov/form8928.\nOMB No. 1545-2146\nFiler's tax year beginning \n, \nand ending \n, \nA \nName of filer (see instructions) \nNumber, street, and room or suite no. (if a P.O. box, see instructions) \nCity or town, state or province, country, and ZIP or foreign postal code \nB Filer’s employer identification \nnumber (EIN) \nC Name of plan \nD Name and address of plan sponsor \nE Plan sponsor’s EIN \nF Plan year ending (MM/DD/YYYY) \nG Plan number \nPart I \nTax on Failure To Satisfy Continuation Coverage Requirements Under Section 4980B \nComplete a separate Part I, lines 1 through 6, for failures due to reasonable cause and not to willful neglect, and a \nseparate Part I, lines 12 through 14, for other failures, for each qualifying event for which one or more failures to \nsatisfy continuation coverage requirements that occurred during the reporting period (see instructions). \nSection A – Failures Due to Reasonable Cause and Not to Willful Neglect \nFor \nIRS \nUse \nOnly\n1 \nEnter the total number of days of noncompliance in the reporting period .\n.\n.\n.\n.\n.\n.\n1\n2 \n \nEnter the number of qualified beneficiaries for which a failure occurred\nas a result of this qualifying event .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \n2 \n3 \nIf you entered 2 or more on line 2, multiply line 1 by $200. Otherwise, multiply line 1 by $100 \n3\n4 \n \n \nIf the failure was not discovered despite exercising reasonable diligence or was corrected\nwithin the correction period and was due to reasonable cause, enter -0- here, and go to line 5. \nOtherwise, enter the amount from line 3 on line 6 and go to line 7\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4 \n5 \n \n \n \n \nIf the failure was not corrected before the date a notice of examination of income tax liability \nwas sent to the employer and the failure continued during the examination period, multiply\n$2,500 by the number of qualified beneficiaries for whom one or more failures occurred\n(multiply by $15,000 to the extent the violations were more than de minimis for a qualified \nbeneficiary). If the failures were corrected before the date a notice of examination was sent, \nenter -0-\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5 \n6 \nEnter the smaller of line 3 or line 5 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6\n7 \n \nIf there was more than one qualifying event, add the amounts shown on line 6 of all forms, and \nenter the total on a single “summary” form. Otherwise, enter the amount from line 6 above .\n \n7 \n8 \n \n \nEnter the aggregate amount paid or incurred during the preceding tax \nyear for a single employer group health plan or the amount paid or \nincurred during the current tax year for a multiemployer health plan to \nprovide medical care .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \n8 \n9 \nMultiply line 8 by 10% (0.10).\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9\n10 \nAmount from section 4980B(c)(4) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10\n11 \n \n \n \nEnter the smallest of lines 7, 9, or 10. For a third-party administrator, HMO, or insurance\ncompany, the amount you enter on this line filed for all plans you administer during the same\ntax year cannot exceed $2 million; reduce the amount you would otherwise enter on this line to \nthe extent the amount for all plans would exceed this limit .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \n11 \nSection B – Failures Due to Willful Neglect or Otherwise Not Due to Reasonable Cause \n12 \nEnter the total number of days of noncompliance in the reporting period .\n.\n.\n.\n.\n.\n.\n12 \n13 \n \nEnter the number of qualified beneficiaries for which a failure occurred\nas a result of this qualifying event .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \n13 \n14 \nIf you entered 2 or more on line 13, multiply line 12 by $200. Otherwise, multiply line 12 by $100.\n14 \n15 \n \nIf there was more than one qualifying event, add the amounts shown on line 14 of all forms, and \nenter the total on a single “summary” form. Otherwise, enter the amount from line 14 above .\n.\n \n15 \nSection C – Total Tax Due Under Section 4980B \n16 \nAdd lines 11 and 15\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n126\n16 \nFor Paperwork Reduction Act Notice, see instructions. \nCat. No. 37742T \nForm 8928 (Rev. 5-2016) \n", "Form 8928 (Rev. 5-2016) \n \nPage 2 \nName of filer: \nFiler’s EIN: \nPart II \nTax on Failure To Meet Portability, Access, Renewability, and Other Requirements Under Section 4980D \nComplete a separate Part II, lines 17 through 23, for failures due to reasonable cause and not to willful neglect, and a separate Part II, \nlines 29–32, for other failures to meet certain group health plan requirements that occurred during the reporting period (see instructions). \nSection A – Failures Due to Reasonable Cause and Not to Willful Neglect \nFor \nIRS \nUse \nOnly\n17 \nEnter the total number of days of noncompliance in the reporting period .\n.\n.\n.\n.\n.\n.\n17 \n18 \nEnter the number of individuals to whom the failure applies\n.\n.\n.\n18 \n19 \nMultiply line 17 by line 18 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n19 \n20 \nMultiply line 19 by $100\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \n20 \n21 \n \n \nIf the failure was not discovered despite exercising reasonable diligence or was corrected\nwithin the correction period and was due to reasonable cause, enter -0- here, and go to line\n22. Otherwise, enter the amount from line 20 on line 23 and go to line 24 .\n.\n.\n.\n.\n.\n.\n \n21 \n22 \n \n \n \n \nIf the failure was not corrected before the date a notice of examination of income tax liability was \nsent to the employer and the failure continued during the examination period, multiply $2,500 by the \nnumber of qualified beneficiaries for whom one or more failures occurred (multiply by $15,000 to \nthe extent the violations were more than de minimis for a qualified beneficiary). If the failures were \ncorrected before the date a notice of examination was sent, enter -0-\n.\n.\n.\n.\n.\n.\n.\n.\n.\n22 \n23 \nEnter the smaller of line 20 or line 22 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n23 \n24 \n \nIf there was more than one failure, add the amounts shown on line 23 of all forms, and enter \nthe total on a single “summary” form. Otherwise, enter the amount from line 23 above\n.\n.\n \n24 \n25 \n \n \nEnter the aggregate amount paid or incurred during the preceding tax year for \na single employer group health plan or the amount paid or incurred during the \ncurrent tax year for a multiemployer health plan to provide medical care.\n.\n. \n25 \n26 \nMultiply line 25 by 10% (0.10)\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n26 \n27 \nAmount from section 4980D(c)(3) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n27 \n28 \nEnter the smallest of lines 24, 26, or 27 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n28 \nSection B – Failures Due to Willful Neglect or Otherwise Not Due to Reasonable Cause \n29 \nEnter the total number of days of noncompliance in the reporting period .\n.\n.\n.\n.\n.\n.\n29 \n30 \nEnter the number of individuals to whom the failure applies\n.\n.\n.\n30 \n31 \nMultiply line 29 by line 30 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n31\n32 \nMultiply line 31 by $100\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \n32 \n33 \n \nIf there was more than one failure, add the amounts shown on line 32 of all forms, and enter \nthe total on a single “summary” form. Otherwise, enter the amount from line 32 above\n.\n.\n \n33 \nSection C – Total Tax Due Under Section 4980D \n34 \nAdd lines 28 and 33\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n127 \n34 \nPart III \nTax on Failure To Make Comparable Archer MSA Contributions Under Section 4980E\n35 \nAggregate amount contributed to Archer MSAs of employees within calendar year .\n.\n.\n.\n \n35\n36 \nTotal tax due under section 4980E. Multiply line 35 by 35% (0.35)\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n128\n36 \nPart IV \nTax on Failure To Make Comparable HSA Contributions Under Section 4980G \n37 \nAggregate amount contributed to HSAs of employees within calendar year\n.\n.\n.\n.\n.\n.\n \n37\n38 \nTotal tax due under section 4980G. Multiply line 37 by 35% (0.35)\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n137 \n38 \nPart V \nTax Due or Overpayment\n39 \nAdd lines 16, 34, 36, and 38 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \n39 \n40 \nEnter amount of tax paid with Form 7004\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \n40 \n41 \n \n \nTax due. Subtract line 40 from line 39. If less than zero, enter -0-, and go to line 42. If the result \nis greater than zero, enter here and attach a check or money order payable to “United States Treasury.” \nWrite your name, identifying number, plan number, and “Form 8928” on your payment\n.\n.\n.\n.\n.\n41 \n42 \nOverpayment. Subtract line 39 from line 40\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \n42 \nSign \nHere\nUnder penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my \nknowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer\nhas any knowledge.\n▲\nYour signature\n▲\nTelephone number\n▲\nDate\nPaid \nPreparer \nUse Only\nPrint/Type preparer's name\nPreparer's signature\nDate\nCheck if \nself-employed\nPTIN\nFirm's name ▶\nFirm's address ▶\nFirm's EIN ▶\nPhone no.\nForm 8928 (Rev. 5-2016) \n" ]
f14242sp.pdf	1016 Form 14242 (SP) (PDF)	https://www.irs.gov/pub/irs-pdf/f14242sp.pdf	[ "Please wait... \n \nIf this message is not eventually replaced by the proper contents of the document, your PDF \nviewer may not be able to display this type of document. \n \nYou can upgrade to the latest version of Adobe Reader for Windows®, Mac, or Linux® by \nvisiting http://www.adobe.com/products/acrobat/readstep2.html. \n \nFor more assistance with Adobe Reader visit http://www.adobe.com/support/products/\nacrreader.html. \n \nWindows is either a registered trademark or a trademark of Microsoft Corporation in the United States and/or other countries. Mac is a trademark \nof Apple Inc., registered in the United States and other countries. Linux is the registered trademark of Linus Torvalds in the U.S. and other \ncountries.\n" ]
p4587.pdf	1118 Publ 4587 (PDF)	https://www.irs.gov/pub/irs-pdf/p4587.pdf	[ "PAYROLL DEDUCTION IRAs\nFOR SMALL BUSINESSES\n", "Payroll Deduction IRAs for Small Businesses is a joint project of the U.S. Department \nof Labor’s Employee Benefits Security Administration (EBSA) and the Internal \nRevenue Service.\nTo view this and other EBSA publications, visit the agency’s website at: \ndol.gov/agencies/ebsa. \nTo order publications or speak with a benefits advisor, contact EBSA \nelectronically at: askebsa.dol.gov.\nOr call toll free: 866–444–3272 \n \nThis material will be made available in alternative format \nto persons with disabilities upon request: \nVoice phone: (202) 693–8664 \nTTY: (202) 501–3911 \nThis booklet constitutes a small en \nti \nty compliance guide for pur \npos \nes of the \nSmall Business Regulatory Enforcement Fairness Act of 1996.\n", "1\nPAYROLL DEDUCTION IRAS FOR SMALL BUSINESSES\nWant to help your employees save for retirement but don’t \nwant the responsibility of an employee benefit plan? Think \nabout a payroll deduction IRA program.\nA payroll deduction individual retirement account (IRA) is an easy way for businesses to give \nemployees an opportunity to save for retirement. The employer sets up the payroll deduction IRA \nprogram with a bank, insurance company, or other financial institution, and then the employees \nchoose whether to participate. Employees decide how much they want deducted from their \npaychecks and deposited into the IRA. They may also have a choice of investments, depending on \nthe IRA provider.\nMany people not covered by an employer retirement plan could save through an IRA, but don’t. A \npayroll deduction IRA at work can simplify the process and encourage employees to get started.\nUnder Federal law, individuals saving in a traditional IRA may be able to receive some tax \nadvantages on the money they contribute, and the earnings on the contributions are tax-deferred. \nFor individuals saving in a Roth IRA, contributions are after-tax and the earnings are tax-free.\n", "U.S. DEPARTMENT OF LABOR\n2\nAdvantages of a payroll deduction IRA:\n \nbullet Simple for employees to set up an IRA.\n \nbullet Employees make all of the contributions. There are no employer contributions. \n \nbullet Many employees find smaller, regular contributions a more manageable way to save.\n \nbullet Low administrative costs. \n \nbullet No filings with the government to establish the program or any annual reports.\n \nbullet No minimum number of employees required.\n \nbullet Program will not be considered an employer retirement plan subject to Federal reporting \nand fiduciary responsibility requirements as long as the employer keeps its involvement to a \nminimum. \n \nbullet May help attract and retain quality employees. \nThis booklet provides an overview of payroll deduction IRA programs and is not a legal \ninterpretation.\nEstablishing a Payroll Deduction IRA\nA payroll deduction IRA program is easy to set up and operate.\nYou, the employer, set up the payroll deduction IRA program with a financial institution, such as a \nbank or insurance company. Your employee opens either a traditional or a Roth IRA account (based \non their eligibility and personal choice) with the financial institution and authorizes the payroll \ndeductions. You withhold the payroll deduction amounts that the employee has authorized and \npromptly transmit the funds to the financial institution. After doing so, the employee and the financial \ninstitution are responsible for the amounts contributed.\nAs long as you keep your involvement to a minimum, the program will not be treated as an employer \nretirement plan under Federal law, and you will not be subject to the requirements for such plans, \nincluding annual filings with the government.\nIn setting up a program, you can limit the number of IRA providers to which you will remit \ncontributions. You can designate as few as one IRA provider to receive contributions.\nHowever, you must disclose any limits or costs associated with an employee’s ability to transfer \ncontributions to another IRA provider before the employee begins to participate in the program.\nYou need to remain neutral about the IRA provider. You cannot negotiate with an IRA provider \nto obtain special terms for your employees, exercise any influence over the investments the IRA \nprovider makes or permits, or receive any compensation in connection with the IRA program except \nreimbursement for the actual cost of forwarding the payroll deductions.\n", "3\nPAYROLL DEDUCTION IRAS FOR SMALL BUSINESSES\nYou can:\n \nbullet Encourage your employees to save for retirement by providing general information about the \npayroll deduction IRA program and other educational materials that explain why it is important \nto save, including the advantages of contributing to an IRA; \n \nbullet Answer employees’ questions about the payroll deduction program and refer inquiries to the \nIRA provider; and \n \nbullet Provide informational materials written by the IRA provider, as long as the materials do not \nsuggest you endorse them. \nHowever, you should make clear that your involvement in the program is limited to collecting \nemployee contributions and promptly sending them to the IRA provider.\n", "U.S. DEPARTMENT OF LABOR\n4\nOperating a Payroll \nDeduction IRA\nGenerally, any employee who performs services \nfor the business (or “employer”) can be eligible to \nparticipate. The decision to participate is up to the \nemployee and an IRA may not be appropriate for \neveryone. The employees should understand that \nthey have the same opportunity to contribute to \nan IRA outside the payroll deduction program and \nthat you are not providing any additional benefit \nto employees who participate.\nEach employee determines the amount deducted \nfor contribution to an IRA. Employees are always \n100 percent vested in (own) all of the funds in \ntheir IRAs.\nParticipant loans are prohibited. Employees \ncan withdraw money any time, but withdrawals \nare subject to income taxes (except for certain \ndistributions from nondeductible IRAs and Roth \nIRAs). If the employee is under age 59½, there \nmay also be a 10 percent additional tax.\nEmployees’ contributions are limited to $5,500 for \n2018 and $6,000 for 2019 (see irs.gov/retirement \nfor annual updates). Additional “catch-up” \ncontributions are permitted for employees age 50 \nor over. This special catch-up amount is limited to \n$1,000 per year.\nThe employees control where their money is invested and they also bear the investment risk. The \nfinancial institution holding the IRA invests the funds. An employee may move the IRA assets from \none IRA provider to another. You should make your employee aware that you don’t guarantee or \npromise any rate of return. The employer is merely acting as a conduit.\nYour costs are low because the program is not subject to the government filing, administrative, and \nfiduciary requirements for employer retirement plans, such as 401(k) plans.\nYou may pay fees charged by the IRA provider for services connected with establishing and operating \nthe payroll deduction process. You may pay your own internal costs (such as bookkeeping and \noverhead) for setting up and operating the program. However, the employee must pay the fees related \nto setting up and maintaining the IRA.\n", "5\nPAYROLL DEDUCTION IRAS FOR SMALL BUSINESSES\nTerminating a Payroll Deduction IRA\nA payroll deduction IRA program can be terminated at any time. If you decide that a payroll deduction \nIRA program no longer suits your business needs, you simply notify the payroll department and your \nemployees that you’re terminating the program. You may need to notify the IRA provider(s) that \nyou will no longer be making deposits. You don’t need to give any notice to the IRS. Although your \ninvolvement will end, the employees can continue to save through their IRAs working directly with \nthe IRA provider.\nResources\nTo find this publication and more information on retirement plans, visit:\nThe U.S. Department of Labor’s Employee Benefits Security Administration\nMain site: dol.gov/agencies/ebsa\nInformation for small businesses: dol.gov/agencies/ebsa/employers-and-advisers/small-business\nRetirement saving information for employers and employees: savingmatters.dol.gov\nInternal Revenue Service\nMain site: irs.gov/retirement\nGuidance for maintaining your payroll deduction IRA program: irs.gov/retirement-plans/plan-\nsponsor/small-business-retirement-plan-resources\nIn addition, the following jointly developed publications are available on the DOL and IRS \nwebsites or can be ordered electronically at askebsa.dol.gov or by calling toll-free: 866-444-3272.\n \nbullet Choosing a Retirement Solution for Your Small Business, Publication 3998, provides an \noverview of retirement options available to small businesses. \n \nbullet SEP Retirement Plans for Small Businesses, Publication 4333, describes a low-cost retirement \nsavings option for small businesses. \n \nbullet SIMPLE IRA Plans for Small Businesses, Publication 4334, describes a type of retirement plan \ndesigned especially for small businesses.\n \nbullet Profit Sharing Plans for Small Businesses, Publication 4806, describes a flexible option for \nbusinesses to help employees save for retirement. \n \nbullet 401(k) Plans for Small Businesses, Publication 4222, provides detailed information about the \nestablishment and operation of a 401(k) plan. \n \nbullet Adding Automatic Enrollment to Your 401(k) Plan, Publication 4721, explains how to add \nautomatic enrollment to your existing 401(k) plan.\n \nbullet Automatic Enrollment 401(k) Plans for Small Businesses, Publication 4674, explains a type of \n401(k) plan that allows small businesses to increase plan participation.\n", "U.S. DEPARTMENT OF LABOR\n6\nFor business owners with a plan\n \nbullet Retirement Plan Correction Programs, Publication 4224, briefly describes the IRS and DOL \nvoluntary correction programs. \nRelated materials available from DOL\nDOL sponsors an interactive website – the Small Business Retirement Savings Advisor, available \nat webapps.dol.gov/elaws/ebsaplan.htm – that encourages small business owners to choose the \nappropriate retirement plan for their businesses and provides resources on maintaining plans.\nFor employees\n \nbullet Savings Fitness: A Guide to Your Money and Your Financial Future (also in Spanish) \n \nbullet Taking the Mystery Out of Retirement Planning (also in Spanish) \n \nbullet Top 10 Ways to Prepare for Retirement (also in Spanish) \n \nbullet Women and Retirement Savings (also in Spanish) \nTo view these publications, go to savingmatters.dol.gov. To order publications or request assistance \nfrom a benefits advisor, contact EBSA at askebsa.dol.gov or by calling toll free 866-444-3272.\nRelated materials available from the IRS\nPublications\n \nbullet Choose a Retirement Plan for Employees of Tax Exempt and Government Entities, Publication \n4484\n \nbullet Contributions to Individual Retirement Arrangements (IRAs), Publication 590-A \n \nbullet Distributions from Individual Retirement Arrangements (IRAs), Publication 590-B\n \nbullet Lots of Benefits, Publication 4118 (also in Spanish, Vietnamese, Korean, Chinese and Russian) \n \nbullet Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), Publication 560\nTo view these publications, go to irs.gov/retirement and click on “Forms & Publications.”\n", " \nEMPLOYEE BENEFITS SECURITY ADMINISTRATION\nUNITED STATES DEPARTMENT OF LABOR\nPublication 4587 (Rev. 11-2018) Catalog Number 49670A\nDepartment of the Treasury Internal Revenue Service www.irs.gov \n" ]
p584sp.pdf	0319 Publ 584 (SP) (PDF)	https://www.irs.gov/pub/irs-pdf/p584sp.pdf	[ "Qué Hay de Nuevo\nLímite sobre pérdidas por hecho fortuito o \nrobo de propiedad de uso personal. Las \npérdidas por hecho fortuito o robo de propiedad \nde uso personal que un individuo sostiene en \nun año tributario que comienza después de \n2017, son deducibles sólo si son atribuibles a \nun desastre declarado como tal por el gobierno \nfederal. La deducción de las pérdidas está su-\njeta a las reglas de los $100 y del 10% de su in-\ngreso bruto ajustado (AGI, por sus siglas en in-\nglés), las cuales limitan dicha deducción.\nUna excepción a la regla (discutida anterior-\nmente) la cual limita la deducción de las pérdi-\ndas por hecho fortuito o robo de propiedad de \nuso personal a las pérdidas atribuibles a un de-\nsastre declarado como tal por el gobierno fede-\nral aplica si usted tiene ganancias por hechos \nfortuitos en el año tributario. De ser así, reduzca \nsus ganancias por hechos fortuitos por cuales-\nquier pérdidas fortuitas no atribuibles a un de-\nsastre declarado como tal por el gobierno fede-\nral. El excedente de tales ganancias, de haber \nalguno, se usa para reducir las pérdidas atribui-\nbles a un desastre declarado como tal por el \ngobierno federal. La regla del 10% de su ingre-\nso bruto ajustado aplica al restante de las pérdi-\ndas atribuibles a un desastre declarado como \ntal por el gobierno federal.\nPara más información, vea las Instrucciones \npara el Formulario 4684, Casualties and Thefts \n(Hechos fortuitos y robos), en inglés, y la Publi-\ncación 547(SP), Hechos Fortuitos, Desastres y \nRobos.\nRecordatorios\nReglas especiales para pérdidas califica\ndas por desastres. Las pérdidas fortuitas de \npropiedad de uso personal atribuibles a un de-\nsastre importante declarado como tal por el \nPresidente conforme a la sección 401 de la Ro-\nbert T. Stafford Disaster Relief and Emergency \nAssistance Act (Ley Robert T. Stafford de Asis-\ntencia en Casos de Desastre y por Emergen-\ncias, también conocida en inglés como Stafford \nAct (Ley Stafford)) en 2016, así como por el Hu-\nracán Harvey, la Tormenta Tropical Harvey, el \nHuracán Irma, el Huracán María y los incendios \nforestales incontrolables en California, se pue-\nden reclamar como una pérdida calificada por \ndesastre en su Formulario 4684. Usted puede \ndeducir las pérdidas calificadas por desastres \nsin tener que detallar otras deducciones en el \nAnexo A (Formulario 1040), en inglés. Además, \nsu pérdida fortuita neta ocasionada por estos \ndesastres calificados no tiene que exceder del \n10% de su ingreso bruto ajustado para poder \nreunir los requisitos para la deducción. Sin em-\nbargo, el límite de $100 se aumenta a $500 por \ncada hecho fortuito.\nPara más información, vea la Publicación \n547(SP) o la Publicación 976(SP), Alivio en Ca-\nso de Desastres.\nAcontecimientos futuros. Si desea obtener \nla información más reciente sobre los aconteci-\nmientos \nrelacionados \ncon \nla \nPublicación \nDepartment \nof the \nTreasury\nInternal \nRevenue \nService\nPublicación 584SP\n(Rev. Marzo 2019)\nCat. No. 14883T\nRegistro de\nPérdidas por\nHechos Fortuitos\n(Imprevistos),\nDesastres y \nRobos\n(Propiedad de \nUso Personal)\nObtenga formularios y otra información más rápido y fácil en:\n• IRS.gov (English) \n• IRS.gov/Spanish (Español) \n• IRS.gov/Chinese (中文) \n• IRS.gov/Korean (한국어) \n• IRS.gov/Russian (Pусский) \n• IRS.gov/Vietnamese (TiếngViệt) \nFeb 25, 2019\n", "584SP, tal como legislación promulgada des-\npués que ésta fue impresa, acceda a IRS.gov/\nPub584SP.\nFotografías de niños desaparecidos. El \nServicio de Impuestos Internos (IRS, por sus si-\nglas en inglés) se complace en colaborar con el \nNational Center for Missing & Exploited Chil-\ndren® \n(Centro \nNacional \npara \nNiños \nDesaparecidos y Explotados® o NCMEC, por \nsus siglas en inglés). Esta publicación puede \ncontener fotografías de niños desaparecidos \nseleccionadas por el Centro en páginas que de \notra manera estarían en blanco. Usted puede \nayudar a que estos niños regresen a su hogar \nsi al mirar sus fotografías los identifica y llama \ngratis al 1-800-THE-LOST (1-800-843-5678).\nIntroducción\nEste registro se ha creado para ayudarlo a de-\nterminar la cantidad de una pérdida ocasionada \npor un desastre, hecho fortuito o robo que esté \nrelacionada con propiedad de uso personal. \nContiene anexos para ayudarlo a calcular el va-\nlor de la pérdida de su residencia principal, de \ntoda propiedad contenida dentro de la misma y \nde sus vehículos de motor. Sin embargo, estos \nanexos sólo son para su información. Tiene que \ncompletar el Formulario 4684, Casualties and \nThefts (Hechos Fortuitos y Robos), en inglés, \npara declarar su pérdida.\nCómo Utilizar Este \nRegistro\nPuede utilizar este registro siguiendo estos cin-\nco pasos.\n1. Lea la Publicación 547(SP), Hechos For-\ntuitos, Desastres y Robos, para saber más \nsobre las leyes tributarias relacionadas \ncon hechos fortuitos, desastres y robos.\n2. Familiarícese con las definiciones de cos-\nto u otra base y valor justo de mercado, \nlas cuales se explican en la Publicación \n547(SP).\n3. Complete los Anexos 1 al 20.\n4. Lea las Instrucciones para el Formulario \n4684, en inglés.\n5. Complete el Formulario 4684, en inglés, \nutilizando la información que usted escri-\nbió en los Anexos 1 al 20.\nUtilice la tabla que se encuentra a continua-\nción para saber cómo hacer uso de los Anexos \n1 al 19 a fin de completar el Formulario 4684, \nen inglés.\nUtilice lo que se halla en cada \nlínea de la...\nY anótelo en la \nsiguiente línea del \nFormulario 4684...\nColumna 1 . . . . . . . . . . . . . . . . . . . . . . .\nLínea 1\nColumna 2 . . . . . . . . . . . . . . . . . . . . . . .\nLínea 2\nColumna 3 . . . . . . . . . . . . . . . . . . . . . . .\nLínea 3\nColumna 4 . . . . . . . . . . . . . . . . . . . . . . .\nLínea 4\nColumna 5 . . . . . . . . . . . . . . . . . . . . . . .\nLínea 5\nColumna 6 . . . . . . . . . . . . . . . . . . . . . . .\nLínea 6\nColumna 7 . . . . . . . . . . . . . . . . . . . . . . .\nLínea 7\nColumna 8 . . . . . . . . . . . . . . . . . . . . . . .\nLínea 8\nColumna 9 . . . . . . . . . . . . . . . . . . . . . . .\nLínea 9\nComentarios y \nSugerencias\nAgradecemos sus comentarios sobre esta pu-\nblicación además de sugerencias para edicio-\nnes futuras.\nPuede enviarnos comentarios en la página \nIRS.gov/FormComments, en inglés.\nO nos puede escribir a la dirección siguien-\nte:\nInternal Revenue Service\nTax Forms and Publications\n1111 Constitution Ave. NW, IR-6526\nWashington, DC 20224\nAunque no podemos contestar individual-\nmente a cada comentario que recibimos, sí \nagradecemos su opinión y la tendremos en \ncuenta al actualizar nuestros formularios, ins-\ntrucciones y publicaciones de impuestos.\nCómo pedir formularios y publicacio\nnes. Acceda al sitio web IRS.gov/FormsPubs, \ndisponible en inglés, para descargar formula-\nrios y publicaciones. De otro modo, puede visi-\ntar la página IRS.gov/OrderForms, en inglés, \npara pedir formularios e instrucciones del año \nactual y de años anteriores. Su pedido será en-\nviado dentro de los diez días laborables poste-\nrior a la recepción de su solicitud.\nPreguntas sobre los impuestos. Si tiene \nuna pregunta sobre impuestos que no ha sido \ncontestada con la información presentada en \nesta publicación, consulte la información dispo-\nnible en IRS.gov/Espanol y la sección titulada \nCómo Obtener Ayuda con los Impuestos, a \ncontinuación.\nCómo Obtener Ayuda \ncon los Impuestos\nSi usted tiene preguntas sobre un asunto tribu-\ntario, necesita ayuda para preparar su declara-\nción de impuestos o si desea descargar publi-\ncaciones, \nformularios \no \ninstrucciones \ngratuitamente, acceda a IRS.gov/Espanol para \nencontrar recursos que le pueden ayudar inme-\ndiatamente.\nReforma tributaria. El 22 de diciembre de \n2017, el Congreso promulgó la Tax Cuts and \nJobs Act (Ley de Reducción de Impuestos y \nGeneración de Empleos), legislación de gran \nimportancia para la reforma tributaria que im-\npacta a persona físicas, negocios y entidades \nexentas de impuestos. Acceda a IRS.gov/\nReformaTributaria, en español, para obtener in-\nformación más reciente y aprender cómo esta \nlegislación afecta sus impuestos.\nCómo preparar y presentar su declaración \nde impuestos. Encuentre opciones gratuitas \npara preparar y presentar su declaración en \nIRS.gov/Espanol o en su comunidad, si reúne \nlos requisitos.\nEl programa Volunteer Income Tax Assis-\ntance (Programa de Ayuda Voluntaria al \nContribuyente con los Impuestos sobre los In-\ngresos o VITA, por sus siglas en inglés) ofrece \nayuda tributaria gratuita a las personas quienes \nnormalmente tienen un ingreso que no sea ma-\nyor de $55,000, personas discapacitadas y per-\nsonas que tienen un dominio limitado del inglés \ny que necesitan ayuda para preparar sus pro-\npias declaraciones de impuestos. El programa \nTax Counseling for the Elderly (Programa de \nAsesoramiento para las Personas de Edad \nAvanzada o TCE, por sus siglas en inglés) ofre-\nce ayuda tributaria gratuita a todos los contribu-\nyentes, especialmente aquéllos quienes tienen \n60 años de edad o más con sus declaraciones \nde impuestos. Los voluntarios del programa \nTCE se especializan en contestar preguntas \nsobre pensiones y asuntos específicos relacio-\nnados con la jubilación, particularmente para \npersonas de edad avanzada.\nAcceda a IRS.gov/Espanol para ver las op-\nciones disponibles para preparar y presentar su \ndeclaración:\n•\nPresentación Free File. Acceda a \nIRS.gov/FreeFile y pulse sobre Español \npara saber si reúne los requisitos para utili-\nzar gratis programas (software) comercia-\nles para preparar y presentar electrónica-\nmente su declaración de impuestos \nfederales.\n•\nVITA. Acceda a IRS.gov/VITA y pulse so-\nbre Español o llame al 800-906-9887 para \nsaber cuál es el local de asistencia VITA \nmás cercano a usted en donde puede ob-\ntener ayuda gratuita con la preparación de \nsu declaración de impuestos.\n•\nTCE. Acceda a IRS.gov/TCE y pulse sobre \nEspañol o llame al 888-227-7669 para sa-\nber cuál es el local de asistencia TCE más \ncercano a usted en donde puede obtener \nayuda gratuita con la preparación de su \ndeclaración de impuestos.\n•\nIRS2Go. Acceda a IRS.gov/es/Help/\nIRS2GoApp para descargar la aplicación \nmóvil IRS2Go, con la cual puede buscar \nservicios de ayuda gratuita para preparar y \npresentar su declaración de impuestos. \nTambién por medio de esta aplicación, \npuede verificar el estado de su reembolso, \nhacer un pago e inscribirse para recibir \nconsejos útiles sobre los impuestos, entre \notras cosas. Esta aplicación está disponi-\nble en español además de en inglés.\nCómo recibir respuestas a sus pre\nguntas sobre los impuestos. En \nIRS.gov/Espanol, puede obtener res-\npuestas a sus preguntas sobre los impuestos \nen cualquier momento y en cualquier lugar.\n•\nAcceda a IRS.gov/Ayuda para ver una va-\nriedad de recursos que le ayudarán a reci-\nbir respuestas a las preguntas más comu-\nnes sobre los impuestos.\n•\nAcceda a IRS.gov/ITA y pulse sobre Espa-\nñol para utilizar el Asistente Tributario Inte-\nractivo, un recurso que le realizará una se-\nrie de preguntas sobre diferentes temas \nrelacionados con los impuestos y le ofre-\ncerá respuestas. Puede imprimir la entre-\nvista en su totalidad y la respuesta final pa-\nra sus archivos.\n•\nAcceda a IRS.gov/Pub17SP para ver la \nPublicación 17(SP), El Impuesto Federal \nsobre los Ingresos para Personas Físicas, \nla cual presenta detalles sobre diferentes \nPágina 2 \nPublicación 584SP (Marzo 2019)\n", "oportunidades en donde puede reducir sus \nimpuestos, cambios a los impuestos para \nel año 2018 y una variedad de enlaces in-\nteractivos que le ayudarán a encontrar res-\npuestas a sus preguntas. Puede ver esta \npublicación en Internet en formato HTML o \nPDF.\n•\nTambién, puede acceder a información re-\nlacionada con la ley tributaria desde su \nprograma (software) de presentación elec-\ntrónica.\nCómo obtener formularios y publicaciones \nde impuestos. Acceda a IRS.gov/Forms para \ndescargar o imprimir todos los formularios y pu-\nblicaciones que pueda necesitar. De otro modo, \npuede descargar y ver publicaciones e instruc-\nciones tributarias de mucho interés (incluidas \nlas Instrucciones para el Formulario 1040, en \ninglés) en formato de libro electrónico (eBook) \npor medio de sus dispositivos móviles sin costo \nalguno. \nO \npuede \nacceder \na \nIRS.gov/\nOrderForms, en inglés, para hacer un pedido y \nrecibir por correo los formularios que necesite. \nSu pedido será enviado dentro de los diez días \nlaborables posterior a la recepción de su solici-\ntud.\nAcceda a su cuenta en línea (sólo para con\ntribuyentes que sean personas físicas). Ac-\nceda a IRS.gov/Account y pulse sobre Español \npara ver información acerca de su cuenta de \nimpuestos federales de manera segura.\n•\nVea la cantidad que adeuda, pague por In-\nternet o solicite un acuerdo de pagos por \nInternet.\n•\nAcceda a sus archivos tributarios por Inter-\nnet.\n•\nRepase su historial de pagos de los últi-\nmos 24 meses.\n•\nAcceda a IRS.gov/SecureAccess y pulse \nsobre Español para averiguar los requisi-\ntos del proceso de verificación de identi-\ndad.\nUso del depósito directo. La manera más rá-\npida para recibir un reembolso de los impues-\ntos es combinar la presentación electrónica \n(e-file) con un depósito directo de su reembol-\nso. Al utilizar el depósito directo, su reembolso \nse transfiere de manera electrónica y segura di-\nrectamente a su cuenta bancaria. Ocho de ca-\nda 10 contribuyentes usan el depósito directo \npara recibir sus reembolsos. El IRS emite la \nmayoría de los reembolsos en menos de 21 \ndías.\nTiempo de espera para recibir reembolso \npara declaraciones de impuesto que recla\nman ciertos créditos. El IRS no puede emitir \nreembolsos antes de mediados de febrero de \n2019 para declaraciones de impuestos en las \ncuales se reclaman el crédito por ingreso del \ntrabajo (EIC, por sus siglas en inglés) o el crédi-\nto tributario adicional por hijos (ACTC, por sus \nsiglas en inglés). Esta restricción aplica al \nreembolso completo, no sólo a la porción rela-\ncionada con estos créditos.\nCómo obtener un trasunto (transcripción) o \ncopia de la declaración. La manera más rápi-\nda para obtener un trasunto (transcripción) de \nsu declaración de impuestos es accediendo a \nIRS.gov/Transcripts y pulsando sobre Español. \nLuego, pulse sobre Obtenga una Transcripción \nEn Línea u Obtenga una Transcripción Por Co-\nrreo para pedir una copia de su trasunto (trans-\ncripción). Si prefiere:\n•\nOrdene su trasunto (transcripción) llaman-\ndo a la línea directa libre de cargos para \ntrasuntos, al 800-908-9946 o\n•\nEnvíe por correo el Formulario 4506-T, Re-\nquest for Transcript of Tax Return (Solici-\ntud para un trasunto de la declaración de \nimpuestos), en inglés, o el Formulario \n4506T-EZ(SP), Formulario Abreviado para \nla Solicitud de un Trasunto de la Declara-\nción de Impuestos Personales, en español \n(o el Formulario 4506T-EZ, en inglés). Los \nformularios están disponibles en IRS.gov.\nCómo utilizar los recursos disponibles en \nlínea para ayudarle a preparar su declara\nción. Acceda a IRS.gov/Tools, en inglés, o a \nIRS.gov/Espanol para utilizar las siguientes op-\nciones:\n•\nEl Asistente del Crédito por Ingreso del \nTrabajo (acceda a IRS.gov/\nEITCAssistant), disponible en español, \npuede ayudarle a determinar si tiene dere-\ncho a reclamar el crédito por ingreso del \ntrabajo.\n•\nLa Solicitud para un Número de \nIdentificación del Empleador (EIN) en línea \n(acceda a IRS.gov/EIN), disponible en es-\npañol, le ayuda a solicitar un número de \nidentificación del empleador (la solicitud \npor Internet sólo está disponible en inglés).\n•\nLa Calculadora de Retención estima la \ncantidad que debió de haberse retenido de \nsu cheque de paga para propósitos de los \nimpuestos federales sobre los ingresos y \nayudarle a hacer una “verificación de la re-\ntención de impuestos de su cheque de pa-\ngo”. Puede obtener información en espa-\nñol sobre la calculadora, más un enlace \npara utilizar la calculadora (la calculadora \nsólo está disponible en inglés) en IRS.gov/\nW4AppES.\n•\nEl recurso First Time Homebuyer Credit \nAccount Look-up (Recurso para buscar la \ncuenta relacionada con el crédito para las \npersonas que compran vivienda por prime-\nra vez), en inglés, le provee información \nsobre sus reintegros y el saldo de su cuen-\nta. (Acceda a IRS.gov/Homebuyer).\n•\nLa Sales Tax Deduction Calculator (Calcu-\nladora de la deducción por impuestos so-\nbre las ventas) (acceda a IRS.gov/\nSalesTax, en inglés) calcula la cantidad \nque puede reclamar si detalla las deduc-\nciones en el Anexo A (Formulario 1040), \nopta por no reclamar los impuestos sobre \nlos ingresos estatales y locales, y usted no \nconservó los recibos que muestran cuánto \nimpuesto sobre las ventas pagó usted.\nCómo resolver los asuntos tributarios rela\ncionados con el robo de identidad.\n•\nEl IRS no inicia comunicaciones con los \ncontribuyentes por medio de correo elec-\ntrónico ni por teléfono para pedirles infor-\nmación personal ni financiera. Esto incluye \ntodo tipo de comunicación electrónica, tal \ncomo mensajes de texto en su teléfono \nmóvil ni por redes sociales.\n•\nAcceda a IRS.gov/IDProtection y pulse so-\nbre Español para obtener información.\n•\nSi ha perdido o si le han robado su SSN o \nsi sospecha que es víctima de robo de \nidentidad relacionado con los impuestos, \nacceda a IRS.gov/ID y pulse sobre Espa-\nñol para saber qué pasos debe tomar.\nCómo verificar el estado de su reembolso. \n•\nAcceda a IRS.gov/Reembolsos.\n•\nEl IRS no puede emitir reembolsos antes \nde mediados de febrero de 2019 para de-\nclaraciones de impuestos en las cuales se \nreclaman el crédito por ingreso del trabajo \n(EIC, por sus siglas en inglés) o el crédito \ntributario adicional por hijos (ACTC, por \nsus siglas en inglés). Esta restricción apli-\nca al reembolso completo, no sólo a la por-\nción relacionada con estos créditos.\n•\nDescargue la aplicación oficial IRS2Go a \nsu dispositivo móvil gratuitamente y úsela \npara verificar el estado de su reembolso. \nAcceda a IRS.gov/es/Help/IRS2GoApp \npara saber más sobre la aplicación móvil \nIRS2Go y descargarla.\n•\nLlame a la línea directa automatizada de \nreembolsos, al 800-829-1954.\nCómo efectuar un pago de impuestos. El \nIRS utiliza la tecnología más avanzada de codi-\nficación para asegurar que sus pagos electróni-\ncos sean seguros y confiables. Usted puede \nefectuar pagos electrónicos a través de Inter-\nnet, por teléfono o a través de un dispositivo \nmóvil utilizando la aplicación móvil IRS2Go. \nEfectuar pagos electrónicamente no toma mu-\ncho tiempo, es fácil y éstos se tramitan mucho \nmás rápido que enviar un cheque o giro por co-\nrreo. Acceda a IRS.gov/Pagos para efectuar un \npago usando cualquiera de las siguientes op-\nciones:\n•\nIRS Direct Pay (IRS Pago directo), disponi-\nble en español: Las personas físicas pue-\nden pagar sus cuentas tributarias o hacer \npagos de impuestos estimados directa-\nmente de sus cuentas corrientes o de aho-\nrros. El uso del IRS Direct Pay es gratuito; \nno tendrá que pagar cargos por su uso.\n•\nTarjeta de crédito o débito: Escoja un \ntramitador aprobado para pagar en línea, \npor teléfono o por dispositivo móvil.\n•\nRetiro electrónico de fondos: Se ofrece \nsólo cuando presente su declaración de \nimpuestos federal utilizando un programa \n(software) para la preparación de declara-\nciones de impuestos o por medio de un \npreparador profesional de declaraciones \nde impuestos.\n•\nSistema de pago electrónico del im\npuesto federal (EFTPS): La mejor opción \npara negocios. Requiere inscripción en di-\ncho sistema.\n•\nCheque o giro: Envíe su pago a la direc-\nción indicada en la notificación o carta que \nle enviaron o en las instrucciones del for-\nmulario de impuestos que presentó.\n•\nEfectivo: Puede pagar en efectivo sus im-\npuestos en un negocio participante.\n¿Qué ocurre si no puedo pagar ahora? Ac-\nceda a IRS.gov/Pagos para ver información so-\nbre las siguientes opciones:\n•\nSolicite un acuerdo de pagos por Internet \n(IRS.gov/OPA y pulse sobre Español) para \nPublicación 584SP (Marzo 2019)\n Página 3\n", "cumplir con su obligación tributaria en pla-\nzos mensuales si no puede pagar la totali-\ndad de sus impuestos adeudados en el \nmomento. Una vez complete el proceso a \ntravés de Internet, recibirá un aviso inme-\ndiatamente si su acuerdo se ha aprobado.\n•\nUse el Offer in Compromise Pre-Qualifier \n(Precalificador para un ofrecimiento de \ntransacción) (acceda a IRS.gov/OIC), dis-\nponible en inglés, para ver si puede liqui-\ndar su deuda tributaria por una cantidad \nmenor a la cantidad que usted adeuda.\nCómo se verifica el estado de una declara\nción enmendada. Acceda a IRS.gov/WMAR y \npulse sobre Español para averiguar el estado \nde su declaración enmendada (Formulario \n1040X). Puede tardarse hasta tres semanas a \npartir de la fecha en que envió su declaración \nenmendada para ser registrada en nuestro sis-\ntema y hasta 16 semanas para tramitarla.\nInformación para entender un aviso o carta \ndel IRS. Acceda a IRS.gov/Notices y pulse so-\nbre Español para obtener información adicional \nsobre su aviso o carta que recibió de parte del \nIRS. También encontrará enlaces para obtener \ninformación adicional en inglés que le puede \nser de interés.\nCómo comunicarse con la oficina local del \nIRS. Tenga en cuenta que puede obtener res-\npuestas a muchas preguntas en IRS.gov/Espa-\nnol sin tener que ir a un Centro de Ayuda al \nContribuyente (TAC, por sus siglas en inglés). \nAcceda a IRS.gov/Ayuda para ver información \nrelacionada con temas sobre los cuales la ma-\nyoría de las personas tienen preguntas. Si toda-\nvía necesita ayuda, los TAC del IRS proveen \nayuda cuando un asunto relacionado con los \nimpuestos no puede ser tramitado en Internet o \npor teléfono. Todos los TAC ahora proveen ser-\nvicios con cita previa, así usted sabrá de ante-\nmano que podrá recibir los servicios que nece-\nsita sin largos tiempos de espera. Para \nencontrar el TAC más cercano a usted, sus ho-\nras de operación, los servicios que ofrece y las \nopciones para hacer citas, acceda a IRS.gov/\nes/Help/Contact-Your-Local-IRS-Office, en es-\npañol, y luego pulse sobre Encuentre un Centro \nde Asistencia de TAC. O, en la aplicación \nIRS2Go, escoja la opción Comuníquese Con \nNosotros, que se encuentra bajo la pestaña \nConectarse y luego pulse sobre Oficinas Lo\ncales.\nCómo ver videos del IRS. El portal de videos \ndel IRS en IRSVideos.gov/Espanol contiene \npresentaciones en video y en audio sobre te-\nmas de interés para personas físicas, peque-\nños negocios y preparadores de impuestos.\nCómo obtener información tributaria en \notros idiomas. Para aquellos contribuyentes \ncuya lengua materna no es el inglés, tenemos \nlos siguientes recursos disponibles. Los contri-\nbuyentes pueden conseguir información en \nIRS.gov en los siguientes idiomas:\n•\nEspañol (IRS.gov/Espanol).\n•\nChino (IRS.gov/Chinese).\n•\nVietnamita (IRS.gov/Vietnamese).\n•\nCoreano (IRS.gov/Korean).\n•\nRuso (IRS.gov/Russian).\nLos Centros de Ayuda al Contribuyente pro-\nveen servicio de intérprete a través del teléfono \nen más de 170 idiomas. Este servicio es gratis \npara los contribuyentes.\nEl Servicio del Defensor del \nContribuyente (TAS) Está \nAquí para Ayudarlo\n¿Qué es el Servicio del Defensor \ndel Contribuyente?\nEl Servicio del Defensor del Contribuyente \n(TAS, por sus siglas en inglés) es una organiza-\nción independiente dentro del IRS que ayuda \na los contribuyentes y protege sus derechos co-\nmo contribuyente. El deber de TAS es asegurar \nque a cada contribuyente se le trate de forma \njusta, y que usted conozca y entienda sus dere-\nchos conforme a la Carta de Derechos del \nContribuyente.\n¿Cómo puede aprender sobre sus \nderechos como contribuyente?\nLa Carta de Derechos del Contribuyente descri-\nbe diez derechos básicos que todos los contri-\nbuyentes tienen al tratar con el IRS. Los recur-\nsos de TAS, disponibles en inglés en \nTaxpayerAdvocate.IRS.gov, le pueden ayudar \na entender lo que estos derechos significan \npara usted y cómo aplican a su situación. Éstos \nson sus derechos. Conózcalos; utilícelos.\n¿Qué puede hacer TAS por usted?\nTAS le puede ayudar a resolver problemas que \nno ha podido resolver usted mismo con el IRS. \nAdemás, su servicio es gratis. Si usted reúne \nlos requisitos para recibir la ayuda de TAS, se \nle asignará un defensor quien trabajará con us-\nted durante todo el proceso y hará lo posible \npara resolver su asunto. TAS le puede ayudar \nsi:\n•\nSu problema le causa problemas financie-\nros a usted, a su familia o a su negocio;\n•\nUsted (o su negocio) está enfrentando la \namenaza de acción adversa inmediata; o\n•\nUsted ha intentado comunicarse con el \nIRS en múltiples ocasiones, pero nadie le \nha respondido, o el IRS no le ha respondi-\ndo para la fecha prometida.\n¿Cómo se puede comunicar con \nTAS?\nTAS tiene oficinas en cada estado, el Distrito \nde Columbia y Puerto Rico. El número telefóni-\nco de su defensor local se encuentra en su guía \ntelefónica local y también en la página IRS.gov/\nes/Advocate/Local-Taxpayer-Advocate, en es-\npañol, o TaxpayerAdvocate.IRS.gov/Contact-\nUs, disponible en inglés. Esta última tiene infor-\nmación adicional en inglés que le puede ser de \ninterés. \nTambién, \npuede \nllamar \nal \n877-777-4778.\n¿De qué otra manera ayuda el \nServicio del Defensor del \nContribuyente a los \ncontribuyentes?\nTAS se ocupa de resolver problemas de gran \nescala que afectan a muchos contribuyentes. Si \nusted conoce alguno de estos asuntos, favor \nde informarle a TAS en la página IRS.gov/\nSAMS, disponible en inglés.\nTAS además tiene una página, Cambios en \nla Reforma de Impuestos, en español, la cual le \ninforma acerca de cómo los cambios de la nue-\nva ley tributaria pueden afectar sus declaracio-\nnes de impuestos y le ayuda a planificar para \nestos cambios. La información está organizada \npor tema tributario en el orden en que éstos \naparecen en el Formulario 1040 del IRS. Acce-\nda a TaxChanges.us/es, en español, para más \ninformación.\nTalleres para Contribuyentes \nde Bajos Ingresos (LITC)\nLos Talleres para Contribuyentes de Bajos \nlngresos (LITC, por sus siglas en inglés) son in-\ndependientes del IRS. Los LITC representan a \nlas personas cuyos ingresos estén por debajo \nde cierto nivel y que necesitan resolver proble-\nmas tributarios con el IRS, tales como audito-\nrías, apelaciones y problemas asociados con el \ncobro de impuestos. Además, estos talleres \npueden proveer información sobre los dere-\nchos y responsabilidades del contribuyente en \ndiferentes idiomas para aquellas personas que \nhablan inglés como segundo idioma. Los servi-\ncios se ofrecen de manera gratuita o a bajo \ncosto. Para localizar un taller cerca de usted, \nacceda \na \nTaxpayerAdvocate.IRS.gov/\nLITCmap, en inglés, o vea la Publicación \n4134(SP), \nLista \nde \nTalleres \npara \nContribuyentes de Bajos lngresos, en español.\nPágina 4 \nPublicación 584SP (Marzo 2019)\n", "Pasillo de Entrada\nSillas\nReloj\nCortinas\nColgaduras/cortinaje\nLámparas\nEspejos\nRetratos/cuadros\nAlfombras\nMesas\nParagüeros\nAccesorios de pared\nAnexo 1.\n(1)\n(2)\n(3)\n(4)\n(6)\n(7)\n(8)\nArtículo\nCosto\nu Otra\nBase\nIndemnización\nde un\nSeguro u\notro\nReembolso\nGanancia a\nRaíz del\nHecho\nFortuito o\nRobo\nValor Justo\nde Mercado\nPosterior al\nEvento\nCantidad de\nla Columna\n(5) menos\nCantidad de\nla Columna\n(6)\nAnote la\nCantidad\nMenor:\nColumna (2)\no Columna\n(7)\nSi la cantidad de la columna (3) es mayor que la de la columna (2), anote la diferencia aquí e ignore las columnas (5) a la (9) de ese artículo.\n(5)\nValor Justo\nde Mercado\nPrevio al\nEvento\n(9)\nEjemplo:\nSillas\nReloj\n350.00\n200.00\n0.00\n275.00\n0.00\n275.00\n275.00\n75.00\n90.00\n0.00\n0.00\n60.00\n0.00\n60.00\n60.00\n60.00\n1\nSi es cero o menos, anote -0-.\n2\n2\nPérdida por\nHecho Fortuito \no Robo\n(Columna (8)\nmenos\nColumna (3))\n1\nPublicación 584SP (Marzo 2019)\nPágina 5\n", "Sala\nAccesorios\nPersianas/persianas\nvenecianas\nLibrero/estantería\nLibros\nSillas\nBaúles\nRelojes\nMesa del café\nCortinas\nEscritorio\nColgaduras/cortinaje\nHerramientas de la\nchimenea\nLámparas\nRevistero\nEspejos\nPiano\nRetratos/cuadros\nAlmohadas\nRadio\nAlfombras y base de\nespuma\nPersianas/estores\nContraventanas\nSofá\nAparato estereofónico/\nCine en casa\nTelevisor\nAccesorios de pared\nAnexo 2.\n(1)\n(2)\n(3)\n(6)\n(7)\n(8)\n(5)\n(9)\nArtículo\nCosto\nu Otra\nBase\nIndemnización\nde un\nSeguro u\notro\nReembolso\nValor Justo\nde Mercado\nPosterior al\nEvento\nCantidad de\nla Columna\n(5) menos\nCantidad de\nla Columna\n(6)\nAnote la\nCantidad\nMenor:\nColumna (2)\no Columna\n(7)\nSi la cantidad de la columna (3) es mayor que la de la columna (2), anote la diferencia aquí e ignore las columnas (5) a la (9) de ese artículo.\nValor Justo\nde Mercado\nPrevio al\nEvento\n1\nSi es cero o menos, anote -0-.\n2\n2\nPérdida por\nHecho Fortuito \no Robo\n(Columna (8)\nmenos\nColumna (3))\n(4)\nGanancia a\nRaíz del\nHecho\nFortuito o\nRobo\n1\nPágina 6\nPublicación 584SP (Marzo 2019)\n", "Comedor\nMueble del comedor\nSillas\nMueble de la porcelana\nPorcelana\nCristalería\nCortinas\nColgaduras/cortinaje\nVajilla de cristal\nEspejos\nRetratos/cuadros\nAlfombras y base de\nespuma\nCubertería de plata\nJuego de té de plata\nArtículos de plata\nMesa\nCarrito del té\nAccesorios de pared\nAnexo 3.\n(1)\n(2)\n(3)\n(6)\n(7)\n(8)\n(5)\n(9)\nArtículo\nCosto\nu Otra\nBase\nIndemnización\nde un\nSeguro u\notro\nReembolso\nValor Justo\nde Mercado\nPosterior al\nEvento\nCantidad de\nla Columna\n(5) menos\nCantidad de\nla Columna\n(6)\nAnote la\nCantidad\nMenor:\nColumna (2)\no Columna\n(7)\nSi la cantidad de la columna (3) es mayor que la de la columna (2), anote la diferencia aquí e ignore las columnas (5) a la (9) de ese artículo.\nValor Justo\nde Mercado\nPrevio al\nEvento\n1\nSi es cero o menos, anote -0-.\n2\n2\nPérdida por\nHecho Fortuito \no Robo\n(Columna (8)\nmenos\nColumna (3))\n(4)\nGanancia a\nRaíz del\nHecho\nFortuito o\nRobo\n1\nPublicación 584SP (Marzo 2019)\nPágina 7\n", "Licuadora\nParrilla\nComida en lata\nAbrelatas\nReloj\nCafetera\nCortinas\nCuchillos\nPlatos\nLavaplatos\nProcesador de comida\nCongelador\nComida congelada\nVajilla de cristal\nTriturador de hielo\nHorno microondas\nMezcladora/batidora\nOllas y sartenes\nRadio\nRefrigerador\nEstufa\nTeléfono\nTostadora\nComprimidor de basura\nUtensilios\nAccesorios de pared\nMesa y sillas\nCocina\nAnexo 4.\n)\n8\n(\n)\n7\n(\n)\n6\n(\n)\n3\n(\n)\n2\n(\n)\n1\n(\n(5)\n(9)\nArtículo\nCosto\nu Otra\nBase\nIndemnización\nde un\nSeguro u\notro\nReembolso\nValor Justo\nde Mercado\nPosterior al\nEvento\nCantidad de\nla Columna\n(5) menos\nCantidad de\nla Columna\n(6)\nAnote la\nCantidad\nMenor:\nColumna (2)\no Columna\n(7)\nSi la cantidad de la columna (3) es mayor que la de la columna (2), anote la diferencia aquí e ignore las columnas (5) a la (9) de ese artículo.\nValor Justo\nde Mercado\nPrevio al\nEvento\n1\nSi es cero o menos, anote -0-.\n2\n2\nPérdida por\nHecho Fortuito \no Robo\n(Columna (8)\nmenos\nColumna (3))\n(4)\nGanancia a\nRaíz del\nHecho\nFortuito o\nRobo\n1\nPágina 8\nPublicación 584SP (Marzo 2019)\n", "Sala de Estar\nLibrero/estantería\nLibros\nSillas\nComputadora\nReloj\nCortinas\nEscritorio\nColgaduras/cortinaje\nLámparas\nEspejos\nRetratos/cuadros\nAlmohadas\nRadio\nDiscos compactos/discos\nAlfombras y base de\nespuma\nTeléfono\nSofá\nAparato estereofónico/\nCine en casa\nMesas\nTelevisor\nAnexo 5.\nSistema de videojuegos\nLector de CD\nLector de DVD\n)\n8\n(\n)\n7\n(\n)\n6\n(\n)\n3\n(\n)\n2\n(\n)\n1\n(\n(5)\n(9)\nArtículo\nCosto\nu Otra\nBase\nIndemnización\nde un\nSeguro u\notro\nReembolso\nValor Justo\nde Mercado\nPosterior al\nEvento\nCantidad de\nla Columna\n(5) menos\nCantidad de\nla Columna\n(6)\nAnote la\nCantidad\nMenor:\nColumna (2)\no Columna\n(7)\nSi la cantidad de la columna (3) es mayor que la de la columna (2), anote la diferencia aquí e ignore las columnas (5) a la (9) de ese artículo.\nValor Justo\nde Mercado\nPrevio al\nEvento\n1\nSi es cero o menos, anote -0-.\n2\n2\nPérdida por\nHecho Fortuito \no Robo\n(Columna (8)\nmenos\nColumna (3))\n(4)\nGanancia a\nRaíz del\nHecho\nFortuito o\nRobo 1\nPublicación 584SP (Marzo 2019)\nPágina 9\n", "Dormitorios\nCubrecamas\nCamas\nMesas de noche\nCómodas\nSillas\nBaúles\nRelojes\nCesto para ropa\nEscritorio\nTocador\nJoyero\nLámparas\nRopa de cama\nEspejos\nRetratos/cuadros\nRadio\nAlfombras y base de\nespuma\nTeléfono\nTelevisor\nAnexo 6.\n(1)\n(2)\n(3)\n(6)\n(7)\n(8)\n(5)\n(9)\nArtículo\nCosto\nu Otra\nBase\nIndemnización\nde un\nSeguro u\notro\nReembolso\nValor Justo\nde Mercado\nPosterior al\nEvento\nCantidad de\nla Columna\n(5) menos\nCantidad de\nla Columna\n(6)\nAnote la\nCantidad\nMenor:\nColumna (2)\no Columna\n(7)\nSi la cantidad de la columna (3) es mayor que la de la columna (2), anote la diferencia aquí e ignore las columnas (5) a la (9) de ese artículo.\nValor Justo\nde Mercado\nPrevio al\nEvento\n1\nSi es cero o menos, anote -0-.\n2\n2\nPérdida por\nHecho Fortuito \no Robo\n(Columna (8)\nmenos\nColumna (3))\n(4)\nGanancia a\nRaíz del\nHecho\nFortuito o\nRobo 1\nPágina 10\nPublicación 584SP (Marzo 2019)\n", "Baños\nAlfombras de baño\nCesto para ropa\nCortinas\nSecadores de pelo\nToallas\nEspejos\nRetratos/cuadros\nMáquina de afeitar\nBáscula\nToallero\nAccesorios de pared\nAnexo 7.\n(1)\n(2)\n(3)\n(6)\n(7)\n(8)\n(5)\n(9)\nArtículo\nCosto\nu Otra\nBase\nIndemnización\nde un\nSeguro u\notro\nReembolso\nValor Justo\nde Mercado\nPosterior al\nEvento\nCantidad de\nla Columna\n(5) menos\nCantidad de\nla Columna\n(6)\nAnote la\nCantidad\nMenor:\nColumna (2)\no Columna\n(7)\nSi la cantidad de la columna (3) es mayor que la de la columna (2), anote la diferencia aquí e ignore las columnas (5) a la (9) de ese artículo.\nValor Justo\nde Mercado\nPrevio al\nEvento\n1\nSi es cero o menos, anote -0-.\n2\n2\nPérdida por\nHecho Fortuito \no Robo\n(Columna (8)\nmenos\nColumna (3))\n(4)\nGanancia a\nRaíz del\nHecho\nFortuito o\nRobo1\nPublicación 584SP (Marzo 2019)\nPágina 11\n", "Cuarto de Recreación/Juegos\nMesa de billar\nLibros\nMesa para jugar a las\ncartas\nSillas\nRelojes\nCortinas\nJuegos\nLámparas\nRetratos/cuadros\nMesa de ping-pong\nRadio\nDiscos compactos/discos\nAlfombras y base de\nespuma\nSofá\nAparato estereofónico/\nCine en casa\nMesas\nTelevisor\nSistema de videojuegos\nAnexo 8.\nLector de CD\nLector de DVD\n(1)\n(2)\n(3)\n(6)\n(7)\n(8)\n(5)\n(9)\nArtículo\nCosto\nu Otra\nBase\nIndemnización\nde un\nSeguro u\notro\nReembolso\nValor Justo\nde Mercado\nPosterior al\nEvento\nCantidad de\nla Columna\n(5) menos\nCantidad de\nla Columna\n(6)\nAnote la\nCantidad\nMenor:\nColumna (2)\no Columna\n(7)\nSi la cantidad de la columna (3) es mayor que la de la columna (2), anote la diferencia aquí e ignore las columnas (5) a la (9) de ese artículo.\nValor Justo\nde Mercado\nPrevio al\nEvento\n1\nSi es cero o menos, anote -0-.\n2\n2\nPérdida por\nHecho Fortuito \no Robo\n(Columna (8)\nmenos\nColumna (3))\n(4)\nGanancia a\nRaíz del\nHecho\nFortuito o\nRobo1\nPágina 12\nPublicación 584SP (Marzo 2019)\n", "Lavadero y Sótano\nSillas\nSecadora\nPlancha\nCongelador\nTabla de planchar\nEscalera\nMaletas\nMesas\nHerramientas\nPiletas\nLavadora\nMesa de trabajo\nAnexo 9.\n(1)\n(2)\n(3)\n(6)\n(7)\n(8)\n(5)\n(9)\nArtículo\nCosto\nu Otra\nBase\nIndemnización\nde un\nSeguro u\notro\nReembolso\nValor Justo\nde Mercado\nPosterior al\nEvento\nCantidad de\nla Columna\n(5) menos\nCantidad de\nla Columna\n(6)\nAnote la\nCantidad\nMenor:\nColumna (2)\no Columna\n(7)\nSi la cantidad de la columna (3) es mayor que la de la columna (2), anote la diferencia aquí e ignore las columnas (5) a la (9) de ese artículo.\nValor Justo\nde Mercado\nPrevio al\nEvento\n1\nSi es cero o menos, anote -0-.\n2\n2\nPérdida por\nHecho Fortuito \no Robo\n(Columna (8)\nmenos\nColumna (3))\n(4)\nGanancia a\nRaíz del\nHecho\nFortuito o\nRobo 1\nPublicación 584SP (Marzo 2019)\nPágina 13\n", "Garaje\nBicicletas\nManguera de jardín\nHerramientas de jardín\nPodadora de arbustos\nEscalera de mano\nMáquina de cortar\ngrama/podadora\nQuitanieves\nRociador\nEsparcidor\nCultivadora\nHerramientas\nCarretilla\nAnexo 10.\n)\n8\n(\n)\n7\n(\n)\n6\n(\n)\n3\n(\n)\n2\n(\n)\n1\n(\n(5)\n(9)\nArtículo\nCosto\nu Otra\nBase\nIndemnización\nde un\nSeguro u\notro\nReembolso\nValor Justo\nde Mercado\nPosterior al\nEvento\nCantidad de\nla Columna\n(5) menos\nCantidad de\nla Columna\n(6)\nAnote la\nCantidad\nMenor:\nColumna (2)\no Columna\n(7)\nSi la cantidad de la columna (3) es mayor que la de la columna (2), anote la diferencia aquí e ignore las columnas (5) a la (9) de ese artículo.\nValor Justo\nde Mercado\nPrevio al\nEvento\n1\nSi es cero o menos, anote -0-.\n2\n2\nPérdida por\nHecho Fortuito \no Robo\n(Columna (8)\nmenos\nColumna (3))\n(4)\nGanancia a\nRaíz del\nHecho\nFortuito o\nRobo\n1\nPágina 14\nPublicación 584SP (Marzo 2019)\n", "Equipo Deportivo\nBarco y motor\nCámaras\nEquipo de acampar\nBinoculares\nEquipo de pesca\nEquipo de golf\nArmas de fuego\nJuegos de jardín\nProyectores\nRaquetas de tenis\nAnexo 11.\n(1)\n(2)\n(3)\n(6)\n(7)\n(8)\n(5)\n(9)\nArtículo\nCosto\nu Otra\nBase\nIndemnización\nde un\nSeguro u\notro\nReembolso\nValor Justo\nde Mercado\nPosterior al\nEvento\nCantidad de\nla Columna\n(5) menos\nCantidad de\nla Columna\n(6)\nAnote la\nCantidad\nMenor:\nColumna (2)\no Columna\n(7)\nSi la cantidad de la columna (3) es mayor que la de la columna (2), anote la diferencia aquí e ignore las columnas (5) a la (9) de ese artículo.\nValor Justo\nde Mercado\nPrevio al\nEvento\n1\nSi es cero o menos, anote -0-.\n2\n2\nPérdida por\nHecho Fortuito \no Robo\n(Columna (8)\nmenos\nColumna (3))\n(4)\nGanancia a\nRaíz del\nHecho\nFortuito o\nRobo1\nPublicación 584SP (Marzo 2019)\nPágina 15\n", "Ropa de Hombre\nCinturones\nBotas\nGuantes\nPañuelos\nSombreros\nAbrigos\nImpermeables\nCamisas\nZapatos\nPantalones cortos\nPantalones\nCalcetines\nChaquetas\nTrajes\nSuéteres\nCorbatas\nRopa interior\nAnexo 12.\n(1)\n(2)\n(3)\n(6)\n(7)\n(8)\n(5)\n(9)\nArtículo\nCosto\nu Otra\nBase\nIndemnización\nde un\nSeguro u\notro\nReembolso\nValor Justo\nde Mercado\nPosterior al\nEvento\nCantidad de\nla Columna\n(5) menos\nCantidad de\nla Columna\n(6)\nAnote la\nCantidad\nMenor:\nColumna (2)\no Columna\n(7)\nSi la cantidad de la columna (3) es mayor que la de la columna (2), anote la diferencia aquí e ignore las columnas (5) a la (9) de ese artículo.\nValor Justo\nde Mercado\nPrevio al\nEvento\n1\nSi es cero o menos, anote -0-.\n2\n2\nPérdida por\nHecho Fortuito \no Robo\n(Columna (8)\nmenos\nColumna (3))\n(4)\nGanancia a\nRaíz del\nHecho\nFortuito o\nRobo1\nPágina 16\nPublicación 584SP (Marzo 2019)\n", "Ropa de Mujer\nCinturones\nBlusas\nBotas\nAbrigos\nVestidos\nAbrigos de piel\nGuantes\nSombreros\nMedias\nChaquetas\nRopa interior\nBufandas\nCamisas\nZapatos\nFaldas\nPantalones\nTrajes\nSuéteres\nAnexo 13.\n(1)\n(2)\n(3)\n(6)\n(7)\n(8)\n(5)\n(9)\nArtículo\nCosto\nu Otra\nBase\nIndemnización\nde un\nSeguro u\notro\nReembolso\nValor Justo\nde Mercado\nPosterior al\nEvento\nCantidad de\nla Columna\n(5) menos\nCantidad de\nla Columna\n(6)\nAnote la\nCantidad\nMenor:\nColumna (2)\no Columna\n(7)\nSi la cantidad de la columna (3) es mayor que la de la columna (2), anote la diferencia aquí e ignore las columnas (5) a la (9) de ese artículo.\nValor Justo\nde Mercado\nPrevio al\nEvento\n1\nSi es cero o menos, anote -0-.\n2\n2\nPérdida por\nHecho Fortuito \no Robo\n(Columna (8)\nmenos\nColumna (3))\n(4)\nGanancia a\nRaíz del\nHecho\nFortuito o\nRobo1\nPublicación 584SP (Marzo 2019)\nPágina 17\n", "Ropa de Niño\nBlusas\nBotas\nAbrigos\nVestidos\nGuantes\nSombreros\nCamisas\nZapatos\nFaldas\nPantalones\nCalcetines\nChaquetas\nMedias\nTrajes\nSuéteres\nRopa interior\nAnexo 14.\n(1)\n(2)\n(3)\n(6)\n(7)\n(8)\n(5)\n(9)\nArtículo\nCosto\nu Otra\nBase\nIndemnización\nde un\nSeguro u\notro\nReembolso\nValor Justo\nde Mercado\nPosterior al\nEvento\nCantidad de\nla Columna\n(5) menos\nCantidad de\nla Columna\n(6)\nAnote la\nCantidad\nMenor:\nColumna (2)\no Columna\n(7)\nSi la cantidad de la columna (3) es mayor que la de la columna (2), anote la diferencia aquí e ignore las columnas (5) a la (9) de ese artículo.\nValor Justo\nde Mercado\nPrevio al\nEvento\n1\nSi es cero o menos, anote -0-.\n2\n2\nPérdida por\nHecho Fortuito \no Robo\n(Columna (8)\nmenos\nColumna (3))\n(4)\nGanancia a\nRaíz del\nHecho\nFortuito o\nRobo1\nPágina 18\nPublicación 584SP (Marzo 2019)\n", "Joyería\nBrazaletes\nBroches\nAretes\nAnillo de compromiso\nCollares\nPrendedor\nAnillos\nAnillos de matrimonio\nRelojes\nAnexo 15.\n)\n8\n(\n)\n7\n(\n)\n6\n(\n)\n3\n(\n)\n2\n(\n)\n1\n(\n(5)\n(9)\nArtículo\nCosto\nu Otra\nBase\nIndemnización\nde un\nSeguro u\notro\nReembolso\nValor Justo\nde Mercado\nPosterior al\nEvento\nCantidad de\nla Columna\n(5) menos\nCantidad de\nla Columna\n(6)\nAnote la\nCantidad\nMenor:\nColumna (2)\no Columna\n(7)\nSi la cantidad de la columna (3) es mayor que la de la columna (2), anote la diferencia aquí e ignore las columnas (5) a la (9) de ese artículo.\nValor Justo\nde Mercado\nPrevio al\nEvento\n1\nSi es cero o menos, anote -0-.\n2\n2\nPérdida por\nHecho Fortuito \no Robo\n(Columna (8)\nmenos\nColumna (3))\n(4)\nGanancia a\nRaíz del\nHecho\nFortuito o\nRobo1\nPublicación 584SP (Marzo 2019)\nPágina 19\n", "Enseres Eléctricos\nAcondicionador de aire\nCobijas/frazadas\nDeshumidificador\nAbanicos\nPulidora de pisos\nParrilla\nAlmohadilla térmica\nHumidificador\nMáquina de coser\nLámpara bronceadora\nAspiradora\nAnexo 16.\n(1)\n(2)\n(3)\n(6)\n(7)\n(8)\n(5)\n(9)\nArtículo\nCosto\nu Otra\nBase\nIndemnización\nde un\nSeguro u\notro\nReembolso\nValor Justo\nde Mercado\nPosterior al\nEvento\nCantidad de\nla Columna\n(5) menos\nCantidad de\nla Columna\n(6)\nAnote la\nCantidad\nMenor:\nColumna (2)\no Columna\n(7)\nSi la cantidad de la columna (3) es mayor que la de la columna (2), anote la diferencia aquí e ignore las columnas (5) a la (9) de ese artículo.\nValor Justo\nde Mercado\nPrevio al\nEvento\n1\nSi es cero o menos, anote -0-.\n2\n2\nPérdida por\nHecho Fortuito \no Robo\n(Columna (8)\nmenos\nColumna (3))\n(4)\nGanancia a\nRaíz del\nHecho\nFortuito o\nRobo1\nPágina 20\nPublicación 584SP (Marzo 2019)\n", "Artículos de Hilo\nAlfombras de baño\nSábanas\nCubrecamas\nCobijas/frazadas\nForros de colchón\nServilletas\nAlmohadas\nFundas de almohada\nMantelitos\nColchas\nManteles\nToallas\nToallitas de baño\nAnexo 17.\n(1)\n(2)\n(3)\n(6)\n(7)\n(8)\n(5)\n(9)\nEdredones\nArtículo\nCosto\nu Otra\nBase\nIndemnización\nde un\nSeguro u\notro\nReembolso\nValor Justo\nde Mercado\nPosterior al\nEvento\nCantidad de\nla Columna\n(5) menos\nCantidad de\nla Columna\n(6)\nAnote la\nCantidad\nMenor:\nColumna (2)\no Columna\n(7)\nSi la cantidad de la columna (3) es mayor que la de la columna (2), anote la diferencia aquí e ignore las columnas (5) a la (9) de ese artículo.\nValor Justo\nde Mercado\nPrevio al\nEvento\n1\nSi es cero o menos, anote -0-.\n2\n2\nPérdida por\nHecho Fortuito \no Robo\n(Columna (8)\nmenos\nColumna (3))\n(4)\nGanancia a\nRaíz del\nHecho\nFortuito o\nRobo 1\nPublicación 584SP (Marzo 2019)\nPágina 21\n", "Artículos Misceláneos\nBarbacoa\nMuebles de patio\nInstrumentos\nmusicales\nCaseta para\nherramientas\nEquipo de picnic\nMuebles de terraza\nColumpios\nJuguetes\nAnexo 18.\n(1)\n(2)\n(3)\n(6)\n(7)\n(8)\n(5)\n(9)\nEquipo deportivo\nArtículo\nCosto\nu Otra\nBase\nIndemnización\nde un\nSeguro u\notro\nReembolso\nValor Justo\nde Mercado\nPosterior al\nEvento\nCantidad de\nla Columna\n(5) menos\nCantidad de\nla Columna\n(6)\nAnote la\nCantidad\nMenor:\nColumna (2)\no Columna\n(7)\nSi la cantidad de la columna (3) es mayor que la de la columna (2), anote la diferencia aquí e ignore las columnas (5) a la (9) de ese artículo.\nValor Justo\nde Mercado\nPrevio al\nEvento\n1\nSi es cero o menos, anote -0-.\n2\n2\nPérdida por\nHecho Fortuito \no Robo\n(Columna (8)\nmenos\nColumna (3))\n(4)\nGanancia a\nRaíz del\nHecho\nFortuito o\nRobo1\nPágina 22\nPublicación 584SP (Marzo 2019)\n", "Anexo 19. Vehículos de Motor\n(1)\n(2)\n(3)\n(6)\n(7)\n(8)\n(5)\n(9)\nVehículo\n(año, marca\ny modelo)\nCosto\nu Otra\nBase\nIndemnización\nde un\nSeguro u\notro\nReembolso\nValor Justo\nde Mercado\nPosterior al\nEvento\nCantidad de\nla Columna\n(5) menos\nCantidad de\nla Columna\n(6)\nAnote la\nCantidad\nMenor:\nColumna (2)\no Columna\n(7)\nSi la cantidad de la columna (3) es mayor que la de la columna (2), anote la diferencia aquí e ignore las columnas (5) a la (9) de ese artículo.\nValor Justo\nde Mercado\nPrevio al\nEvento\n1\nSi es cero o menos, anote -0-.\n2\n2\nPérdida por\nHecho Fortuito \no Robo\n(Columna (8)\nmenos\nColumna (3))\n(4)\nGanancia a\nRaíz del\nHecho\nFortuito o\nRobo1\nPublicación 584SP (Marzo 2019)\nPágina 23\n", "Anexo 20.\n(a)\nDescripción de la propiedad (Anote el lugar y la fecha en que se adquirió).\nNota: Si usted usó la propiedad en su totalidad únicamente como su hogar, complete solamente la columna (a). Sin embargo,\nsi usó parte de la propiedad como su hogar y parte de la misma para propósitos comerciales o para producir ingresos de alquiler,\ntiene que asignar las anotaciones en las líneas 2 a 9 entre la parte personal (columna (a)) y la parte comercial/de alquiler \n(columna (b)).\nParte\nPersonal\n(b)\nParte\nComercial/\nde Alquiler\n1.\nCosto u otra base (ajustada) en la propiedad (proveniente de la línea 13 de la Hoja de Trabajo A,\nmás adelante).\n2.\nSeguro u otro reembolso.\nNota: Si la línea 2 es mayor que la línea 3, ignore la línea 4. Si la línea 3 es mayor que la línea\n2, la ganancia se excluye, y si tal ganancia es mayor de lo que se puede excluir, vea las\ninstrucciones para la línea 3 en las Instrucciones para el Formulario 4684, en inglés, para anotar\ndicha cantidad.\n3.\nGanancia proveniente del hecho fortuito. Si la línea 3 es mayor que la línea 2, anote la diferencia aquí e\nignore las líneas 5 a 9.\nNo obstante vea A continuación por debajo de la línea 9.\n4.\nEl valor justo de mercado antes del hecho fortuito.\n5.\nEl valor justo de mercado después del hecho fortuito.\n6.\nDisminución en el valor justo de mercado. Reste la línea 6 de la línea 5.\n7.\nAnote la cantidad de la línea 2 o de la línea 7, la que sea menor.\nNota para efectos de la parte comercial/de alquiler: Si la propiedad quedó completamente\ndestruida por hecho fortuito, anote en la columna (b) de la línea 8 la cantidad proveniente de la\ncolumna (b) de la línea 2.\n8.\nReste la línea 3 de la línea 8. Si es cero o menos, anote -0-.\n9.\nA continuación: Traslade las anotaciones de la línea 1 y de la columna (a) de las líneas 2 a la 9 anteriores a las líneas\ncorrespondientes en la Sección A del Formulario 4684. Traslade las anotaciones de la línea 1 y de la columna (b) de las líneas\n2 a la 9 a las líneas correspondientes en la Sección B del Formulario 4684.\nHogar (Contenido Excluido)\nPágina 24\nPublicación 584SP (Marzo 2019)\n", "Hoja de Trabajo A. Costo u Otra Base (Ajustada)\nGuarde para Sus Registros\nPrecaución: Vea Instrucciones para la Hoja de Trabajo A antes de usar esta hoja de trabajo.\n(a)\nParte\nPersonal\n(b)\nParte Comercial \n/de Alquiler\n1.\nAnote el precio de compra de la vivienda dañada o destruida. (Si usted presentó el Formulario 2119, Sale of Your \nHome (Venta de su casa) cuando en un principio adquirió dicha vivienda para aplazar ganancias provenientes de la \nventa de una vivienda anterior antes del 7 de mayo de 1997, anote la base ajustada de la vivienda nueva, usando la \ncantidad que aparece en dicho Formulario 2119).\n1.\n \n \n2.\nPuntos pagados por el vendedor para una vivienda comprada después de 1990. No incluya puntos pagados por el \nvendedor que ya restó para llegar a la cantidad anotada en la línea 1\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2.\n \n \n3.\nReste la línea 2 de la línea 1\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n3.\n \n \n4.\nCargos por liquidación o costos de cierre. (Vea Settlement costs (Costos de liquidación) en la Publicación 551, en \ninglés). Si la línea 1 incluye la base ajustada de la vivienda nueva del Formulario 2119, ignore las líneas 4a a 4g y 5; \npara entonces pasar a la línea 6.\na.\nHonorarios por estudios y registro de escritura\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4a.\n \n \nb.\nHonorarios legales (incluyendo honorarios por trámites relacionados con la escritura y la preparación de \ndocumentos) \n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4b.\n \n \nc.\nEstudios topográficos . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4c.\n \n \nd.\nSeguro de escritura de propietario\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4d.\n \n \ne.\nImpuestos de traspaso o de sello\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4e.\n \n \nf.\nCantidades que el vendedor adeudaba y que usted acordó pagar (impuestos atrasados o intereses, costos de registro \no cargos hipotecarios y comisiones sobre las ventas) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4f.\n \n \ng.\nOtros gastos\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4g.\n \n \n5.\nSume las líneas 4a a 4g\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n5.\n \n \n6.\nCosto de ampliaciones y mejoras. (Vea Increases to Basis (Aumentos en la base) en la Publicación 551, en inglés). No \nincluya ninguna de las ampliaciones o mejoras incluidas en la línea 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n6.\n \n \n7.\nTasaciones tributarias especiales pagadas por concepto de mejoras locales, tales como calles y aceras o \nbanquetas\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n7.\n \n \n8.\nOtros aumentos en la base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n8.\n \n \n9.\nSume las líneas 3, 5, 6, 7 y 8\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n9.\n \n \n10.\nDepreciación (permitida o permisible) relacionada con el uso comercial o alquiler de la vivienda\n. . . . . . . . . . . . .\n10.\n0\n \n11.\nOtras disminuciones en la base (Vea Decreases to Basis (Disminuciones en la base) en la Publicación 551, en \ninglés).\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n11.\n \n \n12.\nSume las líneas 10 y 11\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n12.\n \n \n13.\nCosto u otra base (ajustada) de la vivienda dañada o destruida. Reste la línea 12 de la línea 9. Anote dicha \ncantidad aquí y en la línea 2 del Anexo 20\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n13.\n \n \nPublicación 584SP (Marzo 2019)\nPágina 25\n", "Instrucciones para la Hoja de Trabajo A\nGuarde para Sus Registros\nSi usted usa la Hoja de Trabajo A para calcular el costo u otra base (ajustada) de su vivienda, siga estas instrucciones. \nNO utilice esta hoja de trabajo para determinar el costo de su base si adquirió el interés de su vivienda por un difunto \nque falleció en 2010 y el albacea de su caudal hereditario presentó el Formulario 8939.\nSI...\nENTONCES...\nusted heredó su vivienda de un difunto \nque falleció antes o depués de 2010, o \nde un difunto que falleció en el 2010 \npero el albacea de su caudal \nhereditario no presentó el Formulario \n8939.\n1\nomita las líneas 1 a 4 de la hoja de trabajo.\n2\nencuentre su base utilizando las reglas bajo Inherited Property (Bienes heredados) en la Publicación 551, en inglés. Anote esta \ncantidad en la línea 5 de la hoja de trabajo.\n3\ncomplete las líneas 6 a 13 de la hoja de trabajo.\nusted recibió su vivienda como un \nregalo (donación)\n1\nlea Property Received as a Gift (Bienes recibidos como regalo (donación)) en la Publicación 551, en inglés, y anote en las líneas 1 y 3 \nde la hoja de trabajo la base ajustada del donante o el valor justo de mercado de la vivienda en el momento del regalo (donación), lo \nque proceda.\n2\nsi usted puede sumar algún impuesto federal sobre donaciones a su base, anote esa cantidad en la línea 5 de la hoja de trabajo.\n3\ncomplete el resto de la hoja de trabajo.\nusted recibió su vivienda como un \ncanje por otra propiedad\n1\nanote en la línea 1 de la hoja de trabajo el valor justo de mercado de la otra propiedad al tiempo del canje. (Pero si usted recibió su \nvivienda como un canje por su vivienda anterior antes del 7 de mayo de 1997, y tuvo una ganancia en el canje que se aplazó utilizando \nel Formulario 2119, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario).\n2\ncomplete el resto de la hoja de trabajo.\nusted construyó su vivienda\n1\nsume el precio de compra del terreno y el costo de la construcción de la vivienda. Anote ese total en la línea 1 de la hoja de trabajo. \n(Sin embargo, si usted presentó un Formulario 2119 para aplazar ganancias en la venta de una vivienda anterior antes del 7 de mayo \nde 1997, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario).\n2\ncomplete el resto de la hoja de trabajo.\nusted recibió su vivienda de su \ncónyuge después del 18 de julio de \n1984\n1\nignore las líneas 1 a 4 de la hoja de trabajo.\n2\nanote en la línea 5 de la hoja de trabajo el costo u otra base (ajustada) de su cónyuge en la vivienda justo antes de que usted la haya \nrecibido.\n3\ncomplete las líneas 6 a 13 de la hoja de trabajo, haciendo ajustes a la base solamente por acontecimientos que ocurrieron después del \ntraspaso.\nusted fue dueño de una vivienda \nconjuntamente con su cónyuge, el cual \nle traspasó su participación en la \nmisma después del 18 de julio de 1984\ncomplete una hoja de trabajo, haciendo los ajustes a la base por acontecimientos que ocurrieron tanto antes como después del \ntraspaso.\nusted recibió su vivienda de su \ncónyuge antes del 19 de julio de 1984\n1\nignore las líneas 1 a 4 de la hoja de trabajo.\n2\nanote en la línea 5 de la hoja de trabajo el valor justo de mercado de la vivienda cuando usted la recibió.\n3\ncomplete las líneas 6 a 13 de la hoja de trabajo, ajustando la base solamente por acontecimientos que ocurrieron después del traspaso.\nusted fue dueño de una vivienda \nconjuntamente con su cónyuge, el cual \nle traspasó su participación en la \nmisma antes del 19 de julio de 1984\n1\ncomplete una hoja de trabajo, las líneas 1 a 13, ajustando la base solamente por acontecimientos que ocurrieron antes del traspaso.\n2\nmultiplique la cantidad de la línea 13 de esa hoja de trabajo por 50% (0.50) para obtener la base ajustada de la mitad de su \nparticipación en el momento del traspaso.\n3\nmultiplique el valor justo de mercado de la vivienda en el momento del traspaso por 50% (0.50). Por lo general, el resultado \ncorresponde a la base de la mitad de la participación de su cónyuge.\n4\nsume las cantidades de los pasos (2) y (3) y anote el total en la línea 5 de una segunda hoja de trabajo.\n5\ncomplete las líneas 6 a 13 de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos que ocurrieron después del \ntraspaso.\nusted fue dueño de su vivienda \nconjuntamente con alguien que no es \nsu cónyuge\n1\ncomplete las líneas 1 a 13 de la hoja de trabajo.\n2\nmultiplique la cantidad de la línea 13 por el porcentaje de su participación en la vivienda para obtener la base ajustada suya por la parte \nde su participación.\nPágina 26\nPublicación 584SP (Marzo 2019)\n", "Instrucciones para la Hoja de Trabajo A (Continuación)\nGuarde para Sus Registros\nSI...\nENTONCES...\nusted fue dueño de su vivienda \nconjuntamente con su cónyuge que \nfalleció antes de 2010 y antes de un \nhecho fortuito\n1\ncomplete una hoja de trabajo, las líneas 1 a 13, incluyendo ajustes a la base solamente por acontecimientos que ocurrieron antes del \nfallecimiento de su cónyuge.\n2\nmultiplique la cantidad de la línea 13 de esa hoja de trabajo por 50% (0.50) para obtener la base ajustada de la mitad de su \nparticipación en la fecha del fallecimiento.\n3\ncalcule la base de la mitad de la participación de su cónyuge. Esto corresponde a la mitad del valor justo de mercado en la fecha del \nfallecimiento (o la valoración alternativa usada posteriormente para propósitos de los impuestos de sucesiones o caudales \nhereditarios). (La base de su mitad seguirá siendo la mitad de la base ajustada determinada en el paso 2).\n4\nsume las cantidades de los pasos (2) y (3) y anote el total en la línea 5 de una segunda hoja de trabajo.\n5\ncomplete las líneas 6 a 13 de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos que ocurrieron después \ndel fallecimiento de su cónyuge.\nusted fue dueño de su vivienda \nconjuntamente con su cónyuge que \nfalleció antes de 2010 y antes de un \nhecho fortuito y, su vivienda \npermanente está en un estado donde \nrigen las leyes de los bienes \ngananciales\n1\nignore las líneas 1 a 4 de la hoja de trabajo.\n2\nanote la cantidad de su base en la línea 5 de la hoja de trabajo. Por lo general, esto corresponde al valor justo de mercado de la \nvivienda al momento del fallecimiento. (No obstante, vea Community Property (Comunidad de bienes gananciales) en la Publicación \n551, en inglés, para reglas especiales).\n3\ncomplete las líneas 6 a 13 de la hoja de trabajo, ajustando la base solamente por acontecimientos que ocurrieron después del \nfallecimiento de su cónyuge.\nusted fue dueño de su vivienda \nconjuntamente con alguien que no es \nsu cónyuge y que falleció antes de \n2010 y antes de un hecho fortuito\n1\ncomplete las líneas 1 a 13 de la hoja de trabajo, incluyendo ajustes a la base solamente por acontecimientos que ocurrieron antes del \nfallecimiento del codueño.\n2\nmultiplique la cantidad de la línea 13 por el porcentaje de la parte de su participación en la vivienda para obtener la base ajustada suya \nen la fecha del fallecimiento. \n3\nmultiplique el valor justo de mercado en la fecha del fallecimiento (o use la valoración alternativa usada posteriormente para propósitos \nde los impuestos de sucesiones o caudales hereditarios) por el porcentaje que corresponde a la participación del codueño. Ésta es la \nbase para el interés parcial del codueño.\n4\nsume las cantidades de los pasos (2) y (3) y anote el total en la línea 5 de una segunda hoja de trabajo. \n5\ncomplete las líneas 6 a 13 de la segunda hoja de trabajo incluyendo ajustes a la base solamente por acontecimientos que ocurrieron \ndespués del fallecimiento del codueño.\nalguna vez su vivienda sufrió daños \ndebido a un hecho fortuito anterior\n1\nen la línea 8 de la hoja de trabajo, anote toda cantidad que haya gastado para restaurar la vivienda a su estado original antes del \nhecho fortuito anterior.\n2\nen la línea 11 anote:\n•\ntodo reembolso de seguros que usted haya recibido (o espera recibir) por la pérdida anterior y\n•\ntoda pérdida por hecho fortuito deducible de años anteriores no cubierta por su seguro.\nla persona que le vendió su vivienda \npagó puntos sobre su préstamo y usted \ncompró su vivienda después de 1990 \npero antes del 4 de abril de 1994\nen la línea 2 anote los puntos pagados por el vendedor solamente si usted los dedujo como intereses hipotecarios de la vivienda en el \naño en que fueron pagados (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1).\nla persona que le vendió su vivienda \npagó puntos sobre su préstamo y usted \ncompró su vivienda después del 3 de \nabril de 1994\nen la línea 2 anote los puntos pagados por el vendedor aun si usted no los dedujo (a no ser que haya utilizado los puntos pagados por \nel vendedor para reducir la cantidad de la línea 1).\nusted usó parte de la propiedad como \nsu vivienda y parte de ella para \npropósitos comerciales o para generar \ningresos de alquiler\nusted debe asignar las anotaciones en la Hoja de Trabajo A entre la parte personal (columna (a)) y la parte comercial/de alquiler \n(columna (b)).\nno corresponde ninguno de los puntos \nanteriores\ncomplete toda la hoja de trabajo.\nPublicación 584SP (Marzo 2019)\nPágina 27\n" ]
p584.pdf	0219 Publ 584 (PDF)	https://www.irs.gov/pub/irs-pdf/p584.pdf	[ "What’s New\nLimitation on personal casualty and theft \nlosses. Personal casualty and theft losses of \nan individual, sustained in a tax year beginning \nafter 2017, are deductible only to the extent \nthey’re attributable to a federally declared dis-\naster. The loss deduction is subject to the $100 \nlimit per casualty and 10% of your adjusted \ngross income (AGI) limitation.\nAn exception to the rule above, limiting the \npersonal casualty and theft loss deduction to \nlosses attributable to a federally declared disas-\nter, applies if you have personal casualty gains \nfor the tax year. In this case, you will reduce \nyour personal casualty gains by any casualty \nlosses not attributable to a federally declared \ndisaster. Any excess gain is used to reduce los-\nses from a federally declared disaster. The 10% \nAGI limitation is applied to any remaining losses \nattributable to a federally declared disaster.\nFor more information, see the Instructions \nfor Form 4684, Casualties and Thefts, and Pub. \n547, Casualties, Disasters, and Thefts.\nReminders\nSpecial rules for qualified disaster losses. \nPersonal casualty losses attributable to a major \ndisaster declared by the President under sec-\ntion 401 of the Robert T. Stafford Disaster Re-\nlief and Emergency Assistance Act (Stafford \nAct) in 2016, as well as from Hurricane Harvey, \nTropical Storm Harvey, Hurricanes Irma and \nMaria, and the California wildfires, may be \nclaimed as a qualified disaster loss on your \nForm 4684. You can deduct qualified disaster \nlosses without itemizing other deductions on \nSchedule A (Form 1040). Moreover, your net \ncasualty loss from these qualified disasters \ndoesn't need to exceed 10% of your adjusted \ngross income to qualify for the deduction, but \nthe $100 limit per casualty is increased to $500.\nFor more information, see Pub. 547 or Pub. \n976, Disaster Relief.\nFuture developments. For the latest informa-\ntion about developments related to Pub. 584 \nsuch as legislation enacted after it was pub-\nlished, go to IRS.gov/Pub584.\nPhotographs of missing children. The Inter-\nnal Revenue Service is a proud partner with the \nNational Center for Missing & Exploited \nChildren® (NCMEC). Photographs of missing \nchildren selected by the Center may appear in \nthis publication on pages that would otherwise \nbe blank. You can help bring these children \nhome by looking at the photographs and calling \n1-800-THE-LOST (1-800-843-5678) if you rec-\nognize a child.\nIntroduction\nThis workbook is designed to help you figure \nyour loss on personal-use property in the event \nof a disaster, casualty, or theft. It contains \nschedules to help you figure the loss to your \nmain home, its contents, and your motor vehi-\ncles. However, these schedules are for your in-\nformation only. You must complete Form 4684 \nto report your loss.\nDepartment \nof the \nTreasury\nInternal \nRevenue \nService\nPublication 584\n(Rev. February 2019)\nCat. No. 15151M\nCasualty,\nDisaster, and\nTheft Loss\nWorkbook\n(Personal-Use Property)\nGet forms and other information faster and easier at:\n• IRS.gov (English) \n• IRS.gov/Spanish (Español) \n• IRS.gov/Chinese (中文) \n• IRS.gov/Korean (한국어) \n• IRS.gov/Russian (Pусский) \n• IRS.gov/Vietnamese (TiếngViệt) \nFeb 26, 2019\n", "How To Use This \nWorkbook\nYou can use this workbook by following these \nfive steps.\n1. Read Pub. 547 to learn about the tax rules \nfor casualties, disasters, and thefts.\n2. Know the definitions of cost or other basis \nand fair market value, discussed in Pub. \n547.\n3. Fill out Schedules 1 through 20.\n4. Read the instructions for Form 4684.\n5. Fill out Form 4684 using the information \nyou entered in Schedules 1 through 20.\nUse the chart below to find out how to use \nSchedules 1 through 19 to fill out Form 4684.\nTake what's in each row of...\nAnd enter it on \nForm 4684...\nColumn 1 . . . . . . . . . . . . . . . . . . . . . . . .\nLine 1\nColumn 2 . . . . . . . . . . . . . . . . . . . . . . . .\nLine 2\nColumn 3 . . . . . . . . . . . . . . . . . . . . . . . .\nLine 3\nColumn 4 . . . . . . . . . . . . . . . . . . . . . . . .\nLine 4\nColumn 5 . . . . . . . . . . . . . . . . . . . . . . . .\nLine 5\nColumn 6 . . . . . . . . . . . . . . . . . . . . . . . .\nLine 6\nColumn 7 . . . . . . . . . . . . . . . . . . . . . . . .\nLine 7\nColumn 8 . . . . . . . . . . . . . . . . . . . . . . . .\nLine 8\nColumn 9 . . . . . . . . . . . . . . . . . . . . . . . .\nLine 9\nComments and \nSuggestions\nWe welcome your comments about this publi-\ncation and your suggestions for future editions.\nYou can send us comments through \nIRS.gov/FormComments. Or you can write to:\nInternal Revenue Service\nTax Forms and Publications\n1111 Constitution Ave. NW, IR-6526\nWashington, DC 20224\nAlthough we can’t respond individually to \neach comment received, we do appreciate your \nfeedback and will consider your comments as \nwe revise our tax forms, instructions, and publi-\ncations.\nOrdering forms and publications. Visit \nIRS.gov/FormsPubs to download forms and \npublications. Otherwise, you can go to IRS.gov/\nOrderForms to order current and prior-year \nforms and instructions. Your order should arrive \nwithin 10 business days.\nTax questions. If you have a tax question \nnot answered by this publication, check \nIRS.gov and How To Get Tax Help.\nHow To Get Tax Help\nIf you have questions about a tax issue, need \nhelp preparing your tax return, or want to down-\nload free publications, forms, or instructions, go \nto IRS.gov and find resources that can help you \nright away.\nTax reform. Major tax reform legislation im-\npacting individuals, businesses, and tax-ex-\nempt entities was enacted in the Tax Cuts and \nJobs Act on December 22, 2017. Go to \nIRS.gov/TaxReform for information and up-\ndates on how this legislation affects your taxes.\nPreparing and filing your tax return. Find \nfree options to prepare and file your return on \nIRS.gov or in your local community if you qual-\nify.\nThe Volunteer Income Tax Assistance \n(VITA) program offers free tax help to people \nwho generally make $55,000 or less, persons \nwith disabilities, and limited-English-speaking \ntaxpayers who need help preparing their own \ntax returns. The Tax Counseling for the Elderly \n(TCE) program offers free tax help for all tax-\npayers, particularly those who are 60 years of \nage and older. TCE volunteers specialize in an-\nswering questions about pensions and retire-\nment-related issues unique to seniors.\nYou can go to IRS.gov to see your options \nfor preparing and filing your return which in-\nclude the following.\n•\nFree File. Go to IRS.gov/FreeFile to see if \nyou qualify to use brand-name software to \nprepare and e-file your federal tax return \nfor free.\n•\nVITA. Go to IRS.gov/VITA, download the \nfree IRS2Go app, or call 800-906-9887 to \nfind the nearest VITA location for free tax \nreturn preparation.\n•\nTCE. Go to IRS.gov/TCE, download the \nfree IRS2Go app, or call 888-227-7669 to \nfind the nearest TCE location for free tax \nreturn preparation.\nGetting answers to your tax ques-\ntions. On IRS.gov, get answers to your \ntax questions anytime, anywhere.\n•\nGo to IRS.gov/Help for a variety of tools \nthat will help you get answers to some of \nthe most common tax questions.\n•\nGo to IRS.gov/ITA for the Interactive Tax \nAssistant, a tool that will ask you questions \non a number of tax law topics and provide \nanswers. You can print the entire interview \nand the final response for your records.\n•\nGo to IRS.gov/Pub17 to get Pub. 17, Your \nFederal Income Tax for Individuals, which \nfeatures details on tax-saving opportuni-\nties, 2018 tax changes, and thousands of \ninteractive links to help you find answers to \nyour questions. View it online in HTML, as \na PDF, or download it to your mobile de-\nvice as an eBook.\n•\nYou may also be able to access tax law in-\nformation in your electronic filing software.\nGetting tax forms and publications. Go to \nIRS.gov/Forms to view, download, or print all of \nthe forms and publications you may need. You \ncan also download and view popular tax publi-\ncations and instructions (including the 1040 in-\nstructions) on mobile devices as an eBook at no \ncharge. Or you can go to IRS.gov/OrderForms \nto place an order and have forms mailed to you \nwithin 10 business days.\nAccess your online account (individual tax-\npayers only). Go to IRS.gov/Account to se-\ncurely access information about your federal tax \naccount.\n•\nView the amount you owe, pay online, or \nset up an online payment agreement.\n•\nAccess your tax records online.\n•\nReview the past 24 months of your pay-\nment history.\n•\nGo to IRS.gov/SecureAccess to review the \nrequired identity authentication process.\nUsing direct deposit. The fastest way to re-\nceive a tax refund is to combine direct deposit \nand IRS e-file. Direct deposit securely and elec-\ntronically transfers your refund directly into your \nfinancial account. Eight in 10 taxpayers use di-\nrect deposit to receive their refund. The IRS is-\nsues more than 90% of refunds in less than 21 \ndays.\nRefund timing for returns claiming certain \ncredits. The IRS can’t issue refunds before \nmid-February 2019 for returns that claimed the \nearned income credit (EIC) or the additional \nchild tax credit (ACTC). This applies to the en-\ntire refund, not just the portion associated with \nthese credits.\nGetting a transcript or copy of a return. The \nquickest way to get a copy of your tax transcript \nis to go to IRS.gov/Transcripts. Click on either \n\"Get Transcript Online\" or \"Get Transcript by \nMail\" to order a copy of your transcript. If you \nprefer, you can:\n•\nOrder your transcript by calling \n800-908-9946, or\n•\nMail Form 4506-T or Form 4506T-EZ (both \navailable on IRS.gov).\nUsing online tools to help prepare your re-\nturn. Go to IRS.gov/Tools for the following.\n•\nThe Earned Income Tax Credit Assistant \n(IRS.gov/EITCAssistant) determines if \nyou’re eligible for the EIC.\n•\nThe Online EIN Application (IRS.gov/EIN) \nhelps you get an employer identification \nnumber.\n•\nThe IRS Withholding Calculator (IRS.gov/\nW4App) estimates the amount you should \nhave withheld from your paycheck for fed-\neral income tax purposes and can help you \nperform a “paycheck checkup.”\n•\nThe First Time Homebuyer Credit Account \nLook-up (IRS.gov/HomeBuyer) tool pro-\nvides information on your repayments and \naccount balance.\n•\nThe Sales Tax Deduction Calculator \n(IRS.gov/SalesTax) figures the amount you \ncan claim if you itemize deductions on \nSchedule A (Form 1040), choose not to \nclaim state and local income taxes, and \nyou didn’t save your receipts showing the \nsales tax you paid.\nResolving tax-related identity theft issues.\n•\nThe IRS doesn’t initiate contact with tax-\npayers by email or telephone to request \npersonal or financial information. This in-\ncludes any type of electronic communica-\ntion, such as text messages and social me-\ndia channels.\n•\nGo to IRS.gov/IDProtection for information.\nPage 2 \nPublication 584 (February 2019)\n", "•\nIf your SSN has been lost or stolen or you \nsuspect you’re a victim of tax-related iden-\ntity theft, visit IRS.gov/IdentityTheft to learn \nwhat steps you should take.\nChecking on the status of your refund. \n•\nGo to IRS.gov/Refunds.\n•\nThe IRS can’t issue refunds before \nmid-February 2019 for returns that claimed \nthe EIC or the ACTC. This applies to the \nentire refund, not just the portion associ-\nated with these credits.\n•\nDownload the official IRS2Go app to your \nmobile device to check your refund status.\n•\nCall the automated refund hotline at \n800-829-1954.\nMaking a tax payment. The IRS uses the lat-\nest encryption technology to ensure your elec-\ntronic payments are safe and secure. You can \nmake electronic payments online, by phone, \nand from a mobile device using the IRS2Go \napp. Paying electronically is quick, easy, and \nfaster than mailing in a check or money order. \nGo to IRS.gov/Payments to make a payment \nusing any of the following options.\n•\nIRS Direct Pay: Pay your individual tax bill \nor estimated tax payment directly from \nyour checking or savings account at no \ncost to you.\n•\nDebit or credit card: Choose an ap-\nproved payment processor to pay online, \nby phone, and by mobile device.\n•\nElectronic Funds Withdrawal: Offered \nonly when filing your federal taxes using \ntax return preparation software or through \na tax professional.\n•\nElectronic Federal Tax Payment Sys-\ntem: Best option for businesses. Enroll-\nment is required.\n•\nCheck or money order: Mail your pay-\nment to the address listed on the notice or \ninstructions.\n•\nCash: You may be able to pay your taxes \nwith cash at a participating retail store.\nWhat if I can’t pay now? Go to IRS.gov/\nPayments for more information about your op-\ntions.\n•\nApply for an online payment agreement \n(IRS.gov/OPA) to meet your tax obligation \nin monthly installments if you can’t pay \nyour taxes in full today. Once you complete \nthe online process, you will receive imme-\ndiate notification of whether your agree-\nment has been approved.\n•\nUse the Offer in Compromise Pre-Qualifier \n(IRS.gov/OIC) to see if you can settle your \ntax debt for less than the full amount you \nowe.\nChecking the status of an amended return. \nGo to IRS.gov/WMAR to track the status of \nForm 1040X amended returns. Please note that \nit can take up to 3 weeks from the date you \nmailed your amended return for it to show up in \nour system and processing it can take up to 16 \nweeks.\nUnderstanding an IRS notice or letter. Go to \nIRS.gov/Notices to find additional information \nabout responding to an IRS notice or letter.\nContacting your local IRS office. Keep in \nmind, many questions can be answered on \nIRS.gov without visiting an IRS Tax Assistance \nCenter (TAC). Go to IRS.gov/LetUsHelp for the \ntopics people ask about most. If you still need \nhelp, IRS TACs provide tax help when a tax is-\nsue can’t be handled online or by phone. All \nTACs now provide service by appointment so \nyou’ll know in advance that you can get the \nservice you need without long wait times. Be-\nfore you visit, go to IRS.gov/TACLocator to find \nthe nearest TAC, check hours, available serv-\nices, and appointment options. Or, on the \nIRS2Go app, under the Stay Connected tab, \nchoose the Contact Us option and click on “Lo-\ncal Offices.”\nWatching IRS videos. The IRS Video portal \n(IRSVideos.gov) contains video and audio pre-\nsentations for individuals, small businesses, \nand tax professionals.\nGetting tax information in other languages. \nFor taxpayers whose native language isn’t Eng-\nlish, we have the following resources available. \nTaxpayers can find information on IRS.gov in \nthe following languages.\n•\nSpanish (IRS.gov/Spanish).\n•\nChinese (IRS.gov/Chinese).\n•\nVietnamese (IRS.gov/Vietnamese).\n•\nKorean (IRS.gov/Korean).\n•\nRussian (IRS.gov/Russian).\nThe IRS TACs provide over-the-phone inter-\npreter service in over 170 languages, and the \nservice is available free to taxpayers.\nThe Taxpayer Advocate \nService (TAS) Is Here To \nHelp You\nWhat is TAS?\nTAS is an independent organization within the \nIRS that helps taxpayers and protects taxpayer \nrights. Their job is to ensure that every taxpayer \nis treated fairly and that you know and under-\nstand your rights under the Taxpayer Bill of \nRights.\nHow Can You Learn About Your \nTaxpayer Rights?\nThe Taxpayer Bill of Rights describes 10 basic \nrights that all taxpayers have when dealing with \nthe IRS. Go to TaxpayerAdvocate.IRS.gov to \nhelp you understand what these rights mean to \nyou and how they apply. These are your rights. \nKnow them. Use them.\nWhat Can TAS Do For You?\nTAS can help you resolve problems that you \ncan’t resolve with the IRS. And their service is \nfree. If you qualify for their assistance, you will \nbe assigned to one advocate who will work with \nyou throughout the process and will do every-\nthing possible to resolve your issue. TAS can \nhelp you if:\n•\nYour problem is causing financial difficulty \nfor you, your family, or your business;\n•\nYou face (or your business is facing) an \nimmediate threat of adverse action; or\n•\nYou’ve tried repeatedly to contact the IRS \nbut no one has responded, or the IRS \nhasn’t responded by the date promised.\nHow Can You Reach TAS?\nTAS has offices in every state, the District of \nColumbia, and Puerto Rico. Your local advo-\ncate’s number is in your local directory and at \nTaxpayerAdvocate.IRS.gov/Contact-Us. \nYou \ncan also call them at 877-777-4778.\nHow Else Does TAS Help \nTaxpayers?\nTAS works to resolve large-scale problems that \naffect many taxpayers. If you know of one of \nthese broad issues, please report it to them at \nIRS.gov/SAMS.\nTAS also has a website, Tax Reform \nChanges, which shows you how the new tax \nlaw may change your future tax filings and helps \nyou plan for these changes. The information is \ncategorized by tax topic in the order of the IRS \nForm 1040. Go to TaxChanges.us for more in-\nformation.\nLow Income Taxpayer \nClinics (LITCs)\nLITCs are independent from the IRS. LITCs \nrepresent individuals whose income is below a \ncertain level and need to resolve tax problems \nwith the IRS, such as audits, appeals, and tax \ncollection disputes. In addition, clinics can pro-\nvide information about taxpayer rights and re-\nsponsibilities in different languages for individu-\nals who speak English as a second language. \nServices are offered for free or a small fee. To \nfind \na \nclinic \nnear \nyou, \nvisit \nTaxpayerAdvocate.IRS.gov/LITCmap or see \nIRS Pub. 4134, Low Income Taxpayer Clinic \nList.\nPublication 584 (February 2019)\n Page 3\n", "Schedule 1. Entrance Hall\n(1)\n(2)\n(3)\n(4)\n(6)\n(7)\n(8)\nItem\nCost \nor\nother\nbasis\nInsurance\nor\nother\nreimbursement\nFair market\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn (6)\nSmaller of\ncolumn (2)\nor column\n(7)\nChair\nClock\nCurtains\nDraperies\nLamp\nMirror\nPicture\nRug\nTable\nUmbrella stand\nWall fixture\nIf column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\nIf zero or less, enter -0-.\n(5)\nFair market\nvalue\nbefore\ncasualty\n(9)\nCasualty/Theft\nloss (column\n(8) minus\ncolumn (3))\nGain from\ncasualty or\ntheft\nExample:\n350.00\n200.00\n.00\n275.00\n.00\n275.00\n275.00\n75.00\nChair\n90.00\n.00\n.00\n60.00\n.00\n60.00\n60.00\n60.00\nClock\n1\n2\n2\n1\nPage 4\nPublication 584 (February 2019)\n", "Schedule 2. Living Room\nAccessories\nBlinds\nBookcase\nBook\nChair\nChest\nClock\nCoﬀee table\nCurtains\nDesk\nDraperies\nFireplace hardware\nLamp\nMagazine rack\nMirror\nPiano\nPicture\nPillow\nRadio\nRug & pad\nShades\nShuters\nSofa\nStereo/Home\ntheater\nTelevision\nWall ﬁxture\n(1)\nItem\n)\n8\n(\n)\n7\n(\n)\n6\n(\n)\n4\n(\n)\n3\n(\n)\n2\n(\nCost \nor\nother\nbasis\nInsurance\nor\nother\nreimbursement\nFair market\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn (6)\nSmaller of\ncolumn (2)\nor column\n(7)\n(5)\nFair market\nvalue\nbefore\ncasualty\n(9)\nCasualty/Theft\nloss (column\n(8) minus\ncolumn (3))\nGain from\ncasualty or\ntheft\n1\n2\nIf column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\nIf zero or less, enter -0-.\n2\n1\nPublication 584 (February 2019)\nPage 5\n", "Schedule 3. Dining Room\nBuffet\nChair\nChina cabinet\nChinaware\nCrystal\nCurtains\nDraperies\nGlassware\nMirror\nPicture\nRug & pad\nSilver flatware\nSilver tea set\nSilver items\nTable\nTea cart\nWall fixture\n(1)\nItem\n(2)\n(3)\n(4)\n(6)\n(7)\n(8)\nCost \nor\nother\nbasis\nInsurance\nor\nother\nreimbursement\nFair market\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn (6)\nSmaller of\ncolumn (2)\nor column\n(7)\n(5)\nFair market\nvalue\nbefore\ncasualty\n(9)\nCasualty/Theft\nloss (column\n(8) minus\ncolumn (3))\nGain from\ncasualty or\ntheft\n1\n2\nIf column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\nIf zero or less, enter -0-.\n2\n1\nPage 6\nPublication 584 (February 2019)\n", "Schedule 4. Kitchen\nBlender\nBroiler\nCanned goods\nCan opener\nClock\nCoffee maker\nCurtains\nCutlery\nDishes\nDishwasher\nFood processor\nFreezer\nFrozen food\nGlassware\nIce crusher\nMicrowave oven\nMixer\nPots and pans\nRadio\nRefrigerator\nStove\nTable and chairs\nTelephone\nToaster\nTrash compactor\nUtensils\nWall accessory\n(1)\nItem\n(2)\n(3)\n(4)\n(6)\n(7)\n(8)\nCost \nor\nother\nbasis\nInsurance\nor\nother\nreimbursement\nFair market\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn (6)\nSmaller of\ncolumn (2)\nor column\n(7)\n(5)\nFair market\nvalue\nbefore\ncasualty\n(9)\nCasualty/Theft\nloss (column\n(8) minus\ncolumn (3))\nGain from\ncasualty or\ntheft\n1\n2\nIf column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\nIf zero or less, enter -0-.\n2\n1\nPublication 584 (February 2019)\nPage 7\n", "Schedule 5. Den\nBookcase\nBook\nChair\nComputer\nClock\nCurtains\nDesk\nLamp\nMirror\nPicture\nPillow\nRadio\nCDs/Records\nRug & pad\nTelephone\nSofa\nStereo/Home\ntheater\nTable\nTelevision\nDraperies\nVideo gaming\nsystem\n(1)\nItem\nCD player\nDVD player\n)\n8\n(\n)\n7\n(\n)\n6\n(\n)\n4\n(\n)\n3\n(\n)\n2\n(\nCost \nor\nother\nbasis\nInsurance\nor\nother\nreimbursement\nFair market\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn (6)\nSmaller of\ncolumn (2)\nor column\n(7)\n(5)\nFair market\nvalue\nbefore\ncasualty\n(9)\nCasualty/Theft\nloss (column\n(8) minus\ncolumn (3))\nGain from\ncasualty or\ntheft\n1\n2\nIf column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\nIf zero or less, enter -0-.\n2\n1\nPage 8\nPublication 584 (February 2019)\n", "Schedule 6. Bedrooms\nBed cover\nBed\nBedside table\nBureau\nChair\nChest\nClock\nClothes hamper\nDesk\nDresser\nJewelry box\nLamp\nLinens\nMirror\nPicture\nRadio\nRug & pad\nTelephone\nTelevision\n(1)\nItem\n(2)\n(3)\n(4)\n(6)\n(7)\n(8)\nCost \nor\nother\nbasis\nInsurance\nor\nother\nreimbursement\nFair market\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn (6)\nSmaller of\ncolumn (2)\nor column\n(7)\n(5)\nFair market\nvalue\nbefore\ncasualty\n(9)\nCasualty/Theft\nloss (column\n(8) minus\ncolumn (3))\nGain from\ncasualty or\ntheft\n1\n2\nIf column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\nIf zero or less, enter -0-.\n2\n1\nPublication 584 (February 2019)\nPage 9\n", "Schedule 7. Bathrooms\nBath mat\nClothes hamper\nCurtains\nHair dryer\nLinens\nMirror\nPicture\nRazor\nScale\nTowel rack\nWall fixture\n(1)\nItem\n(2)\n(3)\n(4)\n(6)\n(7)\n(8)\nCost \nor\nother\nbasis\nInsurance\nor\nother\nreimbursement\nFair market\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn (6)\nSmaller of\ncolumn (2)\nor column\n(7)\n(5)\nFair market\nvalue\nbefore\ncasualty\n(9)\nCasualty/Theft\nloss (column\n(8) minus\ncolumn (3))\nGain from\ncasualty or\ntheft\n1\n2\nIf column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\nIf zero or less, enter -0-.\n2\n1\nPage 10\nPublication 584 (February 2019)\n", "Schedule 8. Recreation Room\nBilliard table\nBook\nCard table\nChair\nClock\nCurtains\nGame\nLamp\nPicture\nPing Pong table\nPool table\nRadio\nCDs/Records\nRug & pad\nSofa\nStereo/Home\ntheater\nTable\nTelevision\nVideo gaming\nsystem\n(1)\nItem\nCD player\nDVD player\n)\n8\n(\n)\n7\n(\n)\n6\n(\n)\n4\n(\n)\n3\n(\n)\n2\n(\nCost \nor\nother\nbasis\nInsurance\nor\nother\nreimbursement\nFair market\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn (6)\nSmaller of\ncolumn (2)\nor column\n(7)\n(5)\nFair market\nvalue\nbefore\ncasualty\n(9)\nCasualty/Theft\nloss (column\n(8) minus\ncolumn (3))\nGain from\ncasualty or\ntheft\n1\n2\nIf column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\nIf zero or less, enter -0-.\n2\n1\nPublication 584 (February 2019)\nPage 11\n", "Schedule 9. Laundry and Basement\nChair\nDryer\nElectric iron\nFood freezer\nIroning board\nLadder\nLuggage\nTable\nTool\nTub\nWashing machine\nWork bench\n(1)\nItem\n(2)\n(3)\n(4)\n(6)\n(7)\n(8)\nCost \nor\nother\nbasis\nInsurance\nor\nother\nreimbursement\nFair market\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn (6)\nSmaller of\ncolumn (2)\nor column\n(7)\n(5)\nFair market\nvalue\nbefore\ncasualty\n(9)\nCasualty/Theft\nloss (column\n(8) minus\ncolumn (3))\nGain from\ncasualty or\ntheft\n1\n2\nIf column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\nIf zero or less, enter -0-.\n2\n1\nPage 12\nPublication 584 (February 2019)\n", "Schedule 10. Garage\nBicycle\nGarden hose\nGarden tool\nHedger\nLadder\nLawn mower\nSnow blower\nSprayer\nSpreader\nTiller\nTool\nWheelbarrow\n(1)\nItem\n(2)\n(3)\n(4)\n(6)\n(7)\n(8)\nCost \nor\nother\nbasis\nInsurance\nor\nother\nreimbursement\nFair market\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn (6)\nSmaller of\ncolumn (2)\nor column\n(7)\n(5)\nFair market\nvalue\nbefore\ncasualty\n(9)\nCasualty/Theft\nloss (column\n(8) minus\ncolumn (3))\nGain from\ncasualty or\ntheft\n1\n2\nIf column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\nIf zero or less, enter -0-.\n2\n1\nPublication 584 (February 2019)\nPage 13\n", "Schedule 11. Sporting Equipment\nBoat & motor\nCamera\nCamping equipment\nField glasses\nFishing tackle\nGolf clubs\nGun\nLawn game\nProjector\nTennis racket\n(1)\nItem\n(2)\n(3)\n(4)\n(6)\n(7)\n(8)\nCost \nor\nother\nbasis\nInsurance\nor\nother\nreimbursement\nFair market\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn (6)\nSmaller of\ncolumn (2)\nor column\n(7)\n(5)\nFair market\nvalue\nbefore\ncasualty\n(9)\nCasualty/Theft\nloss (column\n(8) minus\ncolumn (3))\nGain from\ncasualty or\ntheft\n1\n2\nIf column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\nIf zero or less, enter -0-.\n2\n1\nPage 14\nPublication 584 (February 2019)\n", "Schedule 12. Men’s Clothing\nBelt\nBoots\nGloves\nHandkerchief\nHat\nOvercoat\nRaincoat\nShirt\nShoes\nShorts\nSlacks\nSocks\nSport jacket\nSuit\nSweater\nTie\nUnderwear\n(1)\nItem\n(2)\n(3)\n(4)\n(6)\n(7)\n(8)\nCost \nor\nother\nbasis\nInsurance\nor\nother\nreimbursement\nFair market\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn (6)\nSmaller of\ncolumn (2)\nor column\n(7)\n(5)\nFair market\nvalue\nbefore\ncasualty\n(9)\nCasualty/Theft\nloss (column\n(8) minus\ncolumn (3))\nGain from\ncasualty or\ntheft\n1\n2\nIf column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\nIf zero or less, enter -0-.\n2\n1\nPublication 584 (February 2019)\nPage 15\n", "Schedule 13. Women’s Clothing\nBelt\nBlouse\nBoots\nCoat\nDress\nFur\nGloves\nHat\nHosiery\nJacket\nLingerie\nScarf\nShirt\nShoes\nSkirt\nSlacks\nSuit\nSweater\n(1)\nItem\n(2)\n(3)\n(4)\n(6)\n(7)\n(8)\nCost \nor\nother\nbasis\nInsurance\nor\nother\nreimbursement\nFair market\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn (6)\nSmaller of\ncolumn (2)\nor column\n(7)\n(5)\nFair market\nvalue\nbefore\ncasualty\n(9)\nCasualty/Theft\nloss (column\n(8) minus\ncolumn (3))\nGain from\ncasualty or\ntheft\n1\n2\nIf column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\nIf zero or less, enter -0-.\n2\n1\nPage 16\nPublication 584 (February 2019)\n", "Schedule 14. Children’s Clothing\nBlouse\nBoots\nCoat\nDress\nGloves\nHat\nShirt\nShoes\nSkirt\nSlacks\nSocks\nSport jacket\nStockings\nSuit\nSweater\nUnderwear\n(1)\nItem\n(2)\n(3)\n(4)\n(6)\n(7)\n(8)\nCost \nor\nother\nbasis\nInsurance\nor\nother\nreimbursement\nFair market\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn (6)\nSmaller of\ncolumn (2)\nor column\n(7)\n(5)\nFair market\nvalue\nbefore\ncasualty\n(9)\nCasualty/Theft\nloss (column\n(8) minus\ncolumn (3))\nGain from\ncasualty or\ntheft\n1\n2\nIf column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\nIf zero or less, enter -0-.\n2\n1\nPublication 584 (February 2019)\nPage 17\n", "Schedule 15. Jewelry\nBracelet\nBrooch\nEarrings\nEngagement ring\nNecklace\nPin\nRing\nWatch\nWedding ring\n(1)\nItem\n(2)\n(3)\n(4)\n(6)\n(7)\n(8)\nCost \nor\nother\nbasis\nInsurance\nor\nother\nreimbursement\nFair market\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn (6)\nSmaller of\ncolumn (2)\nor column\n(7)\n(5)\nFair market\nvalue\nbefore\ncasualty\n(9)\nCasualty/Theft\nloss (column\n(8) minus\ncolumn (3))\nGain from\ncasualty or\ntheft\n1\n2\nIf column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\nIf zero or less, enter -0-.\n2\n1\nPage 18\nPublication 584 (February 2019)\n", "Schedule 16. Electrical Appliances\nAir conditioner\nBlanket\nDehumidifier\nFan\nFloor polisher\nGrill\nHeating pad\nHumidifier\nSewing machine\nSun lamp\nVacuum cleaner\n(1)\nItem\n(2)\n(3)\n(4)\n(6)\n(7)\n(8)\nCost \nor\nother\nbasis\nInsurance\nor\nother\nreimbursement\nFair market\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn (6)\nSmaller of\ncolumn (2)\nor column\n(7)\n(5)\nFair market\nvalue\nbefore\ncasualty\n(9)\nCasualty/Theft\nloss (column\n(8) minus\ncolumn (3))\nGain from\ncasualty or\ntheft\n1\n2\nIf column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\nIf zero or less, enter -0-.\n2\n1\nPublication 584 (February 2019)\nPage 19\n", "Schedule 17. Linens\nBath mat\nBedspread\nBlanket\nComforter\nMattress pad\nNapkins\nPillow\nPillowcase\nPlacemat\nQuilt\nTablecloth\nTowel\nWashcloth\n(1)\nItem\n(2)\n(3)\n(4)\n(6)\n(7)\n(8)\nCost \nor\nother\nbasis\nInsurance\nor\nother\nreimbursement\nFair market\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn (6)\nSmaller of\ncolumn (2)\nor column\n(7)\n(5)\nFair market\nvalue\nbefore\ncasualty\n(9)\nCasualty/Theft\nloss (column\n(8) minus\ncolumn (3))\nGain from\ncasualty or\ntheft\n1\n2\nIf column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\nIf zero or less, enter -0-.\n2\n1\nBedsheet\nPage 20\nPublication 584 (February 2019)\n", "Schedule 18. Miscellaneous\nBarbeque\nLawn furniture\nMusical instrument\nOutdoor shed\nPicnic set\nPorch furniture\nSwing set\nToy\n(1)\nItem\n(2)\n(3)\n(4)\n(6)\n(7)\n(8)\nCost \nor\nother\nbasis\nInsurance\nor\nother\nreimbursement\nFair market\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn (6)\nSmaller of\ncolumn (2)\nor column\n(7)\n(5)\nFair market\nvalue\nbefore\ncasualty\n(9)\nSport equipment\nCasualty/Theft\nloss (column\n(8) minus\ncolumn (3))\nGain from\ncasualty or\ntheft\n1\n2\nIf column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\nIf zero or less, enter -0-.\n2\n1\nPublication 584 (February 2019)\nPage 21\n", "Schedule 19. Motor Vehicles\n(1)\nVehicle\n(year, make\nand model)\n(2)\n(3)\n(4)\n(6)\n(7)\n(8)\nCost \nor\nother\nbasis\nInsurance\nor\nother\nreimbursement\nFair market\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn (6)\nSmaller of\ncolumn (2)\nor column\n(7)\n(5)\nFair market\nvalue\nbefore\ncasualty\n(9)\nCasualty/Theft\nloss (column\n(8) minus\ncolumn (3))\nGain from\ncasualty or\ntheft\n1\n2\nIf column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\nIf zero or less, enter -0-.\n2\n1\nPage 22\nPublication 584 (February 2019)\n", "Schedule 20. Home (Excluding Contents)\nNote. If you used the entire property as your home only, fill out only column (a). However, if you used part of the property as your home and part of it for business or to produce rental \nincome, you must allocate the entries on lines 2-9 between the personal part (column (a)) and the business/rental part (column (b)).\n1.\nDescription of property (Show location and date acquired.)\n \n(a)\n Personal Part\n(b)\n Business/Rental \nPart\n2.\nCost or other (adjusted) basis of property (from Worksheet A, line 13)\n3.\nInsurance or other reimbursement\nNote. If line 2 is more than line 3, skip line 4. If line 3 is more than line 2, you exclude gain. If the gain is more than you can \nexclude, see Line 3 in the Instructions for Form 4684 for the amount to enter.\n4.\nGain from casualty. If line 3 is more than line 2, enter the difference here and skip lines 5 through 9. But see Next below line 9.\n5.\nFair market value before casualty\n6.\nFair market value after casualty\n7.\nDecrease in fair market value. Subtract line 6 from line 5.\n8.\nEnter the smaller of line 2 or line 7\nNote for business/rental part. If the property was totally destroyed by casualty, enter on line 8, column (b) the amount from \nline 2, column (b).\n9.\nSubtract line 3 from line 8. If zero or less, enter -0-.\nNext: Transfer the entries from line 1 and lines 2-9, column (a), above to the corresponding lines on Form 4684, Section A. Transfer the entries from line 1 and lines 2-9, column (b), to \nthe corresponding lines on Form 4684, Section B.\nPublication 584 (February 2019)\nPage 23\n", "Worksheet A. Cost or Other (Adjusted) Basis\nKeep for Your Records\nCaution. See the Worksheet A Instructions before you use this worksheet.\n(a)\nPersonal\nPart\n(b)\nBusiness/Rental Part\n1.\nEnter the purchase price of the home damaged or destroyed. (If you filed Form 2119, Sale of Your Home, when you \noriginally acquired that home to postpone gain on the sale of a previous home before May 7, 1997, enter the adjusted \nbasis of the new home from that Form 2119.)\n1.\n \n \n2.\nSeller paid points for home bought after 1990. Don’t include any seller-paid points you already subtracted to arrive at \nthe amount entered on line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2.\n \n \n3.\nSubtract line 2 from line 1\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n3.\n \n \n4.\nSettlement fees or closing costs. (See Settlement costs in Pub. 551.) If line 1 includes the adjusted basis of the new \nhome from Form 2119, skip lines 4a-4g and 5; go to line 6.\na.\nAbstract and recording fees\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4a.\n \n \nb.\nLegal fees (including fees for title search and preparing documents)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4b.\n \n \nc.\nSurvey fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4c.\n \n \nd.\nTitle insurance\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4d.\n \n \ne.\nTransfer or stamp taxes\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4e.\n \n \nf.\nAmounts that the seller owed that you agreed to pay (back taxes or interest, recording or mortgage fees, and sales \ncommissions)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4f.\n \n \ng.\nOther\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4g.\n \n \n5.\nAdd lines 4a through 4g\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n5.\n \n \n6.\nCost of additions and improvements. (See Increases to Basis in Pub. 551.) Don’t include any additions and \nimprovements included on line 1\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n6.\n \n \n7.\nSpecial tax assessments paid for local improvements, such as streets and sidewalks\n. . . . . . . . . . . . . . . . . . .\n7.\n \n \n8.\nOther increases to basis\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n8.\n \n \n9.\nAdd lines 3, 5, 6, 7, and 8\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n9.\n \n \n10.\nDepreciation allowed or allowable, related to the business use or rental of the home\n. . . . . . . . . . . . . . . . . . . .\n10.\n0\n \n11.\nOther decreases to basis (See Decreases to Basis in Pub. 551.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n11.\n \n \n12.\nAdd lines 10 and 11\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n12.\n \n \n13.\nCost or other (adjusted) basis of home damaged or destroyed. Subtract line 12 from line 9. Enter here and on \nSchedule 20, line 2\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n13.\n \n \nPage 24\nPublication 584 (February 2019)\n", "Worksheet A Instructions.\nKeep for Your Records\nIf you use Worksheet A to figure the cost or other (adjusted) basis of your home, follow these instructions. DON’T use \nthis worksheet to determine your basis if you acquired an interest in your home from a decedent who died in 2010 and \nwhose executor filed Form 8939.\nIF...\nTHEN...\nyou inherited your home from a \ndecedent who died either before or \nafter 2010 or from a decedent who died \nin 2010 and whose executor didn’t file \nForm 8939.\n1\nskip lines 1–4 of the worksheet.\n2\nfind your basis using the rules under Inherited Property in Pub. 551. Enter this amount on line 5 of the worksheet.\n3\nfill out lines 6–13 of the worksheet.\nyou received your home as a gift\n1\nread Property Received as a Gift in Pub. 551 and enter on lines 1 and 3 of the worksheet either the donor's adjusted basis or the home's \nfair market value at the time of the gift, whichever is appropriate.\n2\nif you can add any federal gift tax to your basis, enter that amount on line 5 of the worksheet.\n3\nfill out the rest of the worksheet.\nyou received your home as a trade for \nother property\n1\nenter on line 1 of the worksheet the fair market value of the other property at the time of the trade. (But if you received your home as a \ntrade for your previous home before May 7, 1997, and had a gain on the trade that you postponed using Form 2119, enter on line 1 of \nthe worksheet the adjusted basis of the new home from that Form 2119.)\n2\nfill out the rest of the worksheet.\nyou built your home\n1\nadd the purchase price of the land and the cost of building the home. Enter that total on line 1 of the worksheet. (However, if you filed a \nForm 2119 to postpone gain on the sale of a previous home before May 7, 1997, enter on line 1 of the worksheet the adjusted basis of \nthe new home from that Form 2119.)\n2\nfill out the rest of the worksheet.\nyou received your home from your \nspouse after July 18, 1984\n1\nskip lines 1–4 of the worksheet.\n2\nenter on line 5 of the worksheet your spouse's cost or other (adjusted) basis in the home just before you received it.\n3\nfill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer.\nyou owned a home jointly with your \nspouse, who transferred his or her \ninterest in the home to you after July 18, \n1984\nfill out one worksheet, making adjustments to basis for events both before and after the transfer.\nyou received your home from your \nspouse before July 19, 1984\n1\nskip lines 1–4 of the worksheet.\n2\nenter on line 5 of the worksheet the home's fair market value at the time you received it.\n3\nfill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer.\nyou owned a home jointly with your \nspouse, and your spouse transferred \nhis or her interest in the home to you \nbefore July 19, 1984\n1\nfill out a worksheet, lines 1–13, making adjustments to basis only for events before the transfer.\n2\nmultiply the amount on line 13 of that worksheet by 50% (0.50) to get the adjusted basis of your half-interest at the time of the transfer.\n3\nmultiply the fair market value of the home at the time of the transfer by 50% (0.50). Generally, this is the basis of the half-interest that \nyour spouse owned.\n4\nadd the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet.\n5\ncomplete lines 6–13 of the second worksheet, making adjustments to basis only for events after the transfer.\nyou owned your home jointly with a \nnonspouse\n1\nfill out lines 1–13 of the worksheet.\n2\nmultiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest.\nPublication 584 (February 2019)\nPage 25\n", "Worksheet A Instructions. (Continued)\nKeep for Your Records\nIF...\nTHEN...\nyou owned your home jointly with your \nspouse who died before 2010 and \nbefore the casualty\n1\nfill out a worksheet, lines 1–13, including adjustments to basis only for events before your spouse's death.\n2\nmultiply the amount on line 13 of that worksheet by 50% (0.50) to get the adjusted basis of your half-interest on the date of death.\n3\nfigure the basis for the half-interest owned by your spouse. This is one-half of the fair market value on the date of death (or later \nalternate valuation used for estate or inheritance tax). (The basis in your half will remain one-half of the adjusted basis determined in \nstep 2.)\n4\nadd the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet.\n5\ncomplete lines 6–13 of the second worksheet, making adjustments to basis only for events after your spouse's death.\nyou owned your home jointly with your \nspouse who died before 2010 and \nbefore the casualty, and your \npermanent legal home is in a \ncommunity property state\n1\nskip lines 1–4 of the worksheet.\n2\nenter the amount of your basis on line 5 of the worksheet. Generally, this is the fair market value of the home at the time of death. (But \nsee Community Property in Pub. 551 for special rules.)\n3\nfill out lines 6–13 of the worksheet, making adjustments to basis only for events after your spouse's death.\nyou owned your home jointly with a \nnonspouse who died before 2010 and \nbefore the casualty\n1\nfill out lines 1–13 of the worksheet, including adjustments to basis only for events before the co-owner's death.\n2\nmultiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest on the date of death.\n3\nmultiply the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax) by the co-owner's \npercentage of ownership. This is the basis for the co-owner's part-interest.\n4\nadd the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet.\n5\ncomplete lines 6–13 of the second worksheet, including adjustments to basis only for events after the co-owner's death.\nyour home was ever damaged as a \nresult of a prior casualty\n1\non line 8 of the worksheet, enter any amounts you spent to restore the home to its condition before the prior casualty.\n2\non line 11 enter:\nany insurance reimbursements you received (or expect to receive) for the prior loss, \nand\nany deductible casualty losses from prior years not covered by insurance.\nthe person who sold you your home \npaid points on your loan and you \nbought your home after 1990 but before \nApril 4, 1994\non line 2 enter the seller-paid points only if you deducted them as home mortgage interest in the year paid (unless you used the \nseller-paid points to reduce the amount on line 1).\nthe person who sold you your home \npaid points on your loan and you \nbought your home after April 3, 1994\non line 2 enter the seller-paid points even if you didn’t deduct them (unless you used the seller-paid points to reduce the amount on \nline 1).\nyou used part of the property as your \nhome and part of it for business or to \nproduce rental income\nyou must allocate the entries on Worksheet A between the personal part (column (a)) and the business/rental part (column (b)).\nnone of these items apply\nfill out the entire worksheet.\nPage 26\nPublication 584 (February 2019)\n" ]
f433b.pdf	0219 Form 433-B (PDF)	https://www.irs.gov/pub/irs-pdf/f433b.pdf	[ "Catalog Number 16649P\nwww.irs.gov\nForm 433-B (Rev. 2-2019)\nForm 433-B\n(February 2019)\nDepartment of the Treasury \nInternal Revenue Service\nCollection Information Statement for Businesses\nNote: Complete all entry spaces with the current data available or \"N/A\" (not applicable). Failure to complete all entry spaces may result in rejection of \nyour request or significant delay in account resolution. Include attachments if additional space is needed to respond completely to any question.\nSection 1: Business Information\n1a\nBusiness Name \n1b\nBusiness Street Address\nMailing Address\nCity\nState\n ZIP\n1d\n1c\nBusiness Telephone\n(\n)\n1e\nType of Business\n1f\nBusiness Website (web address)\nCounty\n2a\nEmployer Identification No. (EIN) \n2b\nType of entity (Check appropriate box below)\nPartnership\nCorporation\nOther\nLimited Liability Company (LLC) classified as a corporation\nOther LLC - Include number of members\n2c\nmmddyyyy\n3a\nNumber of Employees\n3b\n3c\nFrequency of Tax Deposits \n3d \n \nIs the business enrolled in Electronic \nFederal Tax Payment System (EFTPS) \nYes\nNo\nMonthly Gross Payroll \n4\nDoes the business engage in e-Commerce (Internet sales) If yes, complete 5a and 5b.\nYes\nNo\nName and Address (Street, City, State, ZIP code)\nPayment Processor Account Number\n5a\n5b\nCREDIT CARDS ACCEPTED BY THE BUSINESS\nType of Credit Card \n(e.g., Visa, Mastercard, etc.) \nMerchant Account Number\nIssuing Bank Name and Address (Street, City, State, ZIP code)\n6a\nPhone\n6b\nPhone\n6c\nPhone\nSection 2: Business Personnel and Contacts\nPARTNERS, OFFICERS, LLC MEMBERS, MAJOR SHAREHOLDERS (Foreign and Domestic), ETC.\n7a\nFull Name\nTitle\nHome Address\nCity\nState\n ZIP\nResponsible for Depositing Payroll Taxes\nYes\nNo\nTaxpayer Identification Number\nHome Telephone (\n)\nWork/Cell Phone (\n)\nOwnership Percentage & Shares or Interest\nAnnual Salary/Draw\n7b\nFull Name\nTitle\nHome Address\nCity\nState\n ZIP\nResponsible for Depositing Payroll Taxes\nYes\nNo\nTaxpayer Identification Number\nHome Telephone (\n)\nWork/Cell Phone (\n)\nOwnership Percentage & Shares or Interest\nAnnual Salary/Draw\n7c\nFull Name\nTitle\nHome Address\nCity\nState\n ZIP\nResponsible for Depositing Payroll Taxes\nYes\nNo\nTaxpayer Identification Number\nHome Telephone (\n)\nWork/Cell Phone (\n)\nOwnership Percentage & Shares or Interest\nAnnual Salary/Draw\n7d\nFull Name\nTitle\nHome Address\nCity\nState\n ZIP\nResponsible for Depositing Payroll Taxes\nYes\nNo\nTaxpayer Identification Number\nHome Telephone (\n)\nWork/Cell Phone (\n)\nOwnership Percentage & Shares or Interest\nAnnual Salary/Draw\nDate Incorporated/Established \nPAYMENT PROCESSOR (e.g., PayPal, Authorize.net, Google Checkout, etc.) Include virtual currency wallet, exchange or digital currency exchange.\n", "Catalog Number 16649P\nwww.irs.gov\nForm 433-B (Rev. 2-2019)\nForm 433-B (Rev. 2-2019) \n \n \n \n \n \n \n \n \n \n \n \nPage 2\nSection 3: Other Financial Information (Attach copies of all applicable documents)\n8\nDoes the business use a Payroll Service Provider or Reporting Agent (If yes, answer the following) \nYes\nNo\nName and Address (Street, City, State, ZIP code)\nEffective dates (mmddyyyy)\n9\nIs the business a party to a lawsuit (If yes, answer the following)\nYes\nNo\n Plaintiff\n Defendant\nLocation of Filing\nRepresented by\nDocket/Case No.\nAmount of Suit\n$\nPossible Completion Date (mmddyyyy)\nSubject of Suit\n10\nHas the business ever filed bankruptcy (If yes, answer the following)\nYes\nNo\nDate Filed (mmddyyyy)\nDate Dismissed (mmddyyyy)\nPetition No.\nDistrict of Filing\n11\nDo any related parties (e.g., officers, partners, employees) have outstanding amounts owed to the business (If yes, answer the following)\nYes\nNo\nName and Address (Street, City, State, ZIP code)\n Date of Loan\nmmddyyyy\n$\n Current Balance As of\n Payment Date\nPayment Amount\n$\n12\nHave any assets been transferred, in the last 10 years, from this business for less than full value (If yes, answer the following) \nYes\nNo\nList Asset\nValue at Time of Transfer\n$\n Date Transferred (mmddyyyy)\n To Whom or Where Transferred\n13\nDoes this business have other business affiliations (e.g., subsidiary or parent companies) (If yes, answer the following)\nYes\nNo\n Related Business EIN:\nRelated Business Name and Address (Street, City, State, ZIP code)\n14\nAny increase/decrease in income anticipated (If yes, answer the following)\nYes\nNo\nExplain (Use attachment if needed)\nHow much will it increase/decrease\n$\n When will it increase/decrease\nSection 4: Business Asset and Liability Information (Foreign and Domestic)\n16a\nCASH ON HAND Include cash that is not in the bank\n$\nBUSINESS BANK ACOUNTS Include online and mobile accounts (e.g., PayPal), money market accounts, savings accounts, checking accounts \nand stored value cards (e.g., payroll cards, government benefit cards, etc.) \nList safe deposit boxes including location, box number and value of contents. Attach list of contents.\nType of \nAccount\nFull Name and Address (Street, City, State, ZIP code) of \nBank, Savings & Loan, Credit Union or Financial Institution\nAccount Number\n Account Balance \nAs of\nmmddyyyy\n17a\n$ \n17b\n$ \n17c\n$ \n17d\nTotal Cash in Banks (Add lines 17a through 17c and amounts from any attachments)\n$\nTotal Cash on Hand\n15\nIs the business a Federal Government Contractor (Include Federal Government contracts in #18, Accounts/Notes Receivable)\nYes\nNo\n16b\nIs there a safe on the business premises \nYes\nNo\nContents\nDate Discharged (mmddyyyy)\n", "Catalog Number 16649P\nwww.irs.gov\nForm 433-B (Rev. 2-2019)\nForm 433-B (Rev. 2-2019) \n \n \n \n \n \n \n \n \n \n \n \nPage 3\nName & Address (Street, City, State, ZIP code)\nStatus (e.g., age, \nfactored, other)\nDate Due \n(mmddyyy)\nInvoice Number or Government \nGrant or Contract Number\nAmount Due\n18a\nContact Name\nPhone\n$ \n18b\nContact Name\nPhone\n$ \n18c\nContact Name\nPhone\n$ \n18d\nContact Name\nPhone\n$ \n18e\nContact Name\nPhone\n$ \n18f\nOutstanding Balance (Add lines 18a through 18e and amounts from any attachments)\n$\nINVESTMENTS List all investment assets below. Include stocks, bonds, mutual funds, stock options, certificates of deposit, commodities (e.g., \ngold, silver, copper, etc.) and virtual currency (e.g., Bitcoin, Ripple and Litecoin).\nName of Company & Address \n(Street, City, State, ZIP code)\nUsed as collateral \non loan\nCurrent Value\nLoan Balance\nEquity \nValue Minus Loan\n19a\nPhone\nYes\nNo\n$ \n$ \n$ \n19b\nPhone\nYes\nNo\n$ \n$ \n$ \n19c\nTotal Investments (Add lines 19a, 19b, and amounts from any attachments)\n$\nFull Name & Address (Street, City, State, ZIP code)\nCredit Limit\nAmount Owed \nAs of\nmmddyyyy\nAvailable Credit \nAs of\nmmddyyyy\n20a\nAccount No.\n$ \n$ \n$ \n20b\nAccount No.\n$ \n$ \n$ \n20c\nTotal Credit Available (Add lines 20a, 20b, and amounts from any attachments)\n$\nACCOUNTS/NOTES RECEIVABLE Include e-payment accounts receivable and factoring companies, and any bartering or online auction accounts. \n(List all contracts separately including contracts awarded, but not started). Include Federal, state and local government grants and contracts.\nAVAILABLE CREDIT Include all lines of credit and credit cards. \n", "Catalog Number 16649P\nwww.irs.gov\nForm 433-B (Rev. 2-2019)\nForm 433-B (Rev. 2-2019) \n \n \n \n \n \n \n \n \n \n \n \nPage 4\nREAL PROPERTY Include all real property and land contracts the business owns/leases/rents.\nPurchase/\nLease Date \n(mmddyyyy)\nCurrent Fair \nMarket Value \n(FMV) \nCurrent Loan \nBalance\nAmount of \nMonthly \nPayment\nDate of Final \nPayment \n(mmddyyyy)\nEquity \nFMV Minus Loan\n21a\nProperty Description\n$\n$\n$\n$\nLocation (Street, City, State, ZIP code) and County\nLender/Lessor/Landlord Name, Address, (Street, City, State, ZIP code) and Phone\nPhone\n21b\nProperty Description\n$\n$\n$\n$\nLocation (Street, City, State, ZIP code) and County\nLender/Lessor/Landlord Name, Address, (Street, City, State, ZIP code) and Phone\nPhone\n21c\nProperty Description\n$\n$\n$\n$\nLocation (Street, City, State, ZIP code) and County\nLender/Lessor/Landlord Name, Address, (Street, City, State, ZIP code) and Phone\nPhone\n21d\nProperty Description\n$\n$\n$\n$\nLocation (Street, City, State, ZIP code) and County\nLender/Lessor/Landlord Name, Address, (Street, City, State, ZIP code) and Phone\nPhone\n21e\nTotal Equity (Add lines 21a through 21d and amounts from any attachments)\n$\nVEHICLES, LEASED AND PURCHASED Include boats, RVs, motorcycles, all-terrain and off-road vehicles, trailers, mobile homes, etc.\n22a\nYear\nMileage\nMake/Model\nLicense/Tag Number\nVehicle Identification Number (VIN)\nPurchase/\nLease Date \n(mmddyyyy)\nCurrent Fair \nMarket Value \n(FMV) \n$\nCurrent Loan \nBalance\n$\nAmount of \nMonthly \nPayment\n$\nDate of Final \nPayment \n(mmddyyyy)\nEquity \nFMV Minus Loan\n$\nLender/Lessor Name, Address, (Street, City, State, ZIP code) and Phone\nPhone\n22b\nYear\nMileage\nMake/Model\nLicense/Tag Number\nVehicle Identification Number (VIN)\n$\n$\n$\n$\nLender/Lessor Name, Address, (Street, City, State, ZIP code) and Phone\nPhone\n22c\nYear\nMileage\nMake/Model\nLicense/Tag Number\nVehicle Identification Number (VIN)\n$\n$\n$\n$\nLender/Lessor Name, Address, (Street, City, State, ZIP code) and Phone\nPhone\n22d\nYear\nMileage\nMake/Model\nLicense/Tag Number\nVehicle Identification Number (VIN)\n$\n$\n$\n$\nLender/Lessor Name, Address, (Street, City, State, ZIP code) and Phone\nPhone\n22e\nTotal Equity (Add lines 22a through 22d and amounts from any attachments)\n$\n", "Catalog Number 16649P\nwww.irs.gov\nForm 433-B (Rev. 2-2019)\nForm 433-B (Rev. 2-2019) \n \n \n \n \n \n \n \n \n \n \n \nPage 5\nBUSINESS EQUIPMENT AND INTANGIBLE ASSETS Include all machinery, equipment, merchandise inventory, and other assets in 23a through 23d. List \nintangible assets in 23e through 23g (licenses, patents, logos, domain names, trademarks, copyrights, software, mining claims, goodwill and trade secrets.)\nPurchase/\nLease Date \n(mmddyyyy)\nCurrent Fair \nMarket Value \n(FMV) \nCurrent Loan \nBalance\nAmount of \nMonthly \nPayment\nDate of Final \nPayment \n(mmddyyyy)\nEquity \nFMV Minus Loan\n23a\nAsset Description\n$\n$\n$\n$\nLocation of asset (Street, City, State, ZIP code) and County\nLender/Lessor Name, Address, (Street, City, State, ZIP code) and Phone\nPhone\n23b\nAsset Description\n$\n$\n$\n$\nLocation of asset (Street, City, State, ZIP code) and County\nLender/Lessor Name, Address, (Street, City, State, ZIP code) and Phone\nPhone\n23c\nAsset Description\n$\n$\n$\n$\nLocation of asset (Street, City, State, ZIP code) and County\nLender/Lessor Name, Address, (Street, City, State, ZIP code) and Phone\nPhone\n23d\nAsset Description\n$\n$\n$\n$\nLocation of asset (Street, City, State, ZIP code) and County\nLender/Lessor Name, Address, (Street, City, State, ZIP code) and Phone\nPhone\n23e\nIntangible Asset Description\n$\n23f\nIntangible Asset Description\n$\n23g\nIntangible Asset Description\n$\n23h\nTotal Equity (Add lines 23a through 23g and amounts from any attachments)\n$\nBUSINESS LIABILITIES Include notes and judgements not listed previously on this form.\nBusiness Liabilities\n24a\nDescription:\nSecured/ \nUnsecured\nSecured\nUnsecured\n Date Pledged \n(mmddyyyy) \nBalance Owed\n$ \nDate of Final \nPayment \n(mmddyyyy)\nPayment \nAmount\n$ \nName\nStreet Address\nCity/State/ZIP code\nPhone\n24b\nDescription:\nSecured\nUnsecured\n$ \n$ \nName\nStreet Address\nCity/State/ZIP code\nPhone\n24c\nTotal Payments (Add lines 24a and 24b and amounts from any attachments)\n$\n", "Catalog Number 16649P\nwww.irs.gov\nForm 433-B (Rev. 2-2019)\nForm 433-B (Rev. 2-2019) \n \n \n \n \n \n \n \n \n \n \n \nPage 6\nAccounting Method Used:\nCash\nAccrual\nUse the prior 3, 6, 9 or 12 month period to determine your typical business income and expenses. \nIncome and Expenses during the period (mmddyyyy)\nto (mmddyyyy)\nProvide a breakdown below of your average monthly income and expenses, based on the period of time used above.\nTotal Monthly Business Income\nIncome Source\nGross Monthly\n25 Gross Receipts from Sales/Services\n$ \n26 Gross Rental Income\n$ \n27 Interest Income\n$ \n28 Dividends\n$ \n29 Cash Receipts (Not included in lines 25-28)\n$ \n Other Income (Specify below)\n30\n$ \n31\n$ \n32\n$ \n33\n$ \n34\n$ \n35 Total Income (Add lines 25 through 34)\n$ \n \n \nTotal Monthly Business Expenses\nExpense items\nActual Monthly\n36 Materials Purchased 1\n$ \n37 Inventory Purchased 2\n$\n38 Gross Wages & Salaries\n$\n39 Rent\n$\n40 Supplies 3\n$ \n41 Utilities/Telephone 4\n$\n42 Vehicle Gasoline/Oil\n$\n43 Repairs & Maintenance\n$\n44 Insurance\n$ \n45 Current Taxes 5\n$\n46 Other Expenses (Specify)\n$\n47 IRS Use Only-Allowable Installment Payments\n$\n48 Total Expenses (Add lines 36 through 47)\n$\n49 Net Income (Line 35 minus Line 48) \n$\n1 Materials Purchased: Materials are items directly related to the \nproduction of a product or service.\n2 Inventory Purchased: Goods bought for resale.\n3 Supplies: Supplies are items used to conduct business and are \nconsumed or used up within one year. This could be the cost of \nbooks, office supplies, professional equipment, etc.\n4 Utilities/Telephone: Utilities include gas, electricity, water, oil, other \nfuels, trash collection, telephone, cell phone and business internet.\n5 Current Taxes: Real estate, state, and local income tax, excise, \nfranchise, occupational, personal property, sales and the employer's \nportion of employment taxes.\nCertification: Under penalties of perjury, I declare that to the best of my knowledge and belief this statement of assets, liabilities, and other \ninformation is true, correct, and complete. \nSignature\nTitle\nDate\nPrint Name of Officer, Partner or LLC Member\nAfter we review the completed Form 433-B, you may be asked to provide verification for the assets, encumbrances, income and expenses \nreported. Documentation may include previously filed income tax returns, profit and loss statements, bank and investment statements, loan \nstatements, financing statements, bills or statements for recurring expenses, etc.\nSection 5: Monthly Income/Expenses Statement for Business\nIRS USE ONLY (Notes)\nPrivacy Act: The information requested on this Form is covered under Privacy Acts and Paperwork Reduction Notices which have already been \nprovided to the taxpayer.\n" ]
f15057.pdf	0219 Form 15057 (PDF)	https://www.irs.gov/pub/irs-pdf/f15057.pdf	[ "Catalog Number 71284W\nwww.irs.gov\nForm 15057 (2-2019)\nForm 15057 \n(February 2019)\nDepartment of the Treasury - Internal Revenue Service\nAgreement to Rescind \nNotice of Final Partnership Adjustment\n(See Instructions on Reverse)\nAudit control number\nTaxpayer ID Number (TIN)\nPursuant to section 6231(d) of the Internal Revenue Code, \n(name of partnership)\n at\n(number, street, city or town, state, ZIP code)\n and the Commissioner of\nInternal Revenue agree to the following:\n1. The parties agree to rescind the notice of final partnership adjustment, issued on \n to the \npartnership for the taxable year ending\n.\n(date of notice of final partnership adjustment)\n2. The parties agree that the period of limitations on making adjustments under section 6235 has not expired as to the above tax year \nand can be further extended at the time of this agreement or at a later date under applicable provisions of the Internal Revenue \nCode.\n3. The parties acknowledge that the effect of the rescission is that it is treated as if the notice of final partnership adjustment was never \nissued. Accordingly, the partnership has no right to bring a proceeding in court under section 6234 with respect to such notice. The \nparties are returned to the rights and obligations existing on the day immediately prior to the date on which the rescinded notice of \nfinal partnership adjustment was issued. Included among those rights and obligations is the right of the Commissioner or his \ndelegate to issue a later notice of final partnership adjustment in an amount that exceeds, or is the same as, or is less than the \namount previously determined, from which amount the taxpayer may exercise all administrative and statutory appeal rights.\n4. The taxpayers affirmatively state that at the time of signing this agreement they have not petitioned the United States Tax Court, \nUnited States Court of Federal Claims or District Court of the United States contesting the imputed underpayment in the notice of \nfinal partnership adjustment.\nSignature of individual partnership representative or designated individual (see instructions)\nDate\nTelephone number\nName of the person signing the form\nName of entity partnership representative (if applicable)\nInternal Revenue Service Signature and Title\nIRS Official's name\nIRS Official's title\nIRS Official's signature\nDate\n", "Catalog Number 71284W\nwww.irs.gov\nForm 15057 (2-2019)\nInstructions for Form 15057, Agreement to Rescind Notice of Final Partnership Adjustment\nCompletion of Form 15057\nThe partnership representative, on behalf of the partnership, must sign the agreement to rescind the notice of final partnership \nadjustment if the partnership representative agrees to rescind the notice of final partnership adjustment. If the partnership \nrepresentative is an entity include the name and signature of the designated individual for the partnership taxable year as shown in this \nagreement.\nInstructions for Signing Form 15057\nIf you are an individual partnership representative, sign the form and enter the information as requested:\n• Your name, date, and telephone number.\nIf you are a designated individual, sign the form and enter the information as requested:\n• Your name, date, and telephone number.\n• Name of entity partnership representative.\nSubmit the completed and signed Form 15057 with the Internal Revenue Service office to the attention of the name of the contact \nperson on the notice of final partnership adjustment.\nThe effective date of this agreement shall be the date on which the Commissioner or his delegate signs this form.\n" ]
p5327sp.pdf	1218 Publ 5327 (SP) (PDF)	https://www.irs.gov/pub/irs-pdf/p5327sp.pdf	[ " \nNuevo crédito tributario para los \nempleadores que proporcionan \nlicencia familiar y médica pagada \nLa legislación de reforma tributaria promulgada en diciembre de 2017 ofrece un nuevo crédito tributario para los \nempleadores que proporcionan licencia familiar y médica pagada. \nEl crédito está disponible para los salarios pagados en los años tributarios a partir del 31 de diciembre de 2017, y antes \n \ndel 1 de enero de 2020. \n Algunos empleadores podrán reclamar el crédito retroactivamente al principio de su primer año \n \ntributable comenzando después del 31 de diciembre de 2017. Para tener derecho al crédito deben reunir los requisitos de \n \nla regla de transición antes del 31 de diciembre de 2018. \nElegibilidad \nPara tener derecho al crédito, un empleador debe disponer de una política por escrito que proporciona: \n● \n Por lo menos dos semanas de licencia familiar y médica pagada anualmente a los empleados a \ntiempo completo (prorrateado para los empleados a tiempo parcial). \n● \n Paga de licencia familiar y médica que sea por lo menos el 50 por ciento de los salarios pagados \nnormalmente al empleado. \nLímites \nGeneralmente, para el año tributario 2018, la remuneración que el empleado recibió del empleador en 2017 tiene que \nser de $72.000 o menos para que la licencia pagada reúna los requisitos del crédito. \nCantidad del crédito \nEl crédito varía de 12.5 al 25 por ciento de la licencia familiar y médica pagada a los empleados calificados. \nPara obtener información adicional visite las Preguntas frecuentes sobre el crédito para los empleadores \nque proporcionan licencia familiar y médica pagada, en https://www.irs.gov/es/newsroom/new-credit\nbenefitsemployers-who-provide-paid-family-and-medical-leave. \nPublication 5327 (SP) (12-2018) Catalog Number 72012K Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
f8903.pdf	1218 Form 8903 (PDF)	https://www.irs.gov/pub/irs-pdf/f8903.pdf	[ "Form 8903\n(Rev. December 2018) \nDepartment of the Treasury \nInternal Revenue Service\nDomestic Production Activities Deduction\n▶ Attach to your tax return.\n▶ Go to www.irs.gov/Form8903 for instructions and the latest information.\nOMB No. 1545-1984\nAttachment \nSequence No. 143 \nName(s) as shown on return\nIdentifying number\nNote: Do not complete column (a), unless you have oil-related \nproduction activities. Enter amounts for all activities in column (b), \nincluding oil-related production activities.\n (a) \nOil-related production activities \n(b) \nAll activities \n \n \n \n \n \n1 Domestic production gross receipts (DPGR) .\n.\n.\n.\n.\n.\n.\n.\n1 \n2 Allocable cost of goods sold. If you are using the small business \nsimplified overall method, skip lines 2 and 3 .\n.\n.\n.\n.\n.\n.\n.\n2 \n3 Enter deductions and losses allocable to DPGR (see instructions) .\n \n3 \n4 \n \nIf you are using the small business simplified overall method, enter the \namount of cost of goods sold and other deductions or losses you \nratably apportion to DPGR. All others, skip line 4 .\n.\n.\n.\n.\n.\n.\n4 \n5 Add lines 2 through 4 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5 \n6 Subtract line 5 from line 1 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6 \n7 Qualified production activities income from estates, trusts, and \ncertain partnerships and S corporations (see instructions) \n.\n.\n.\n7 \n8 Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line \n9 and go to line 10\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8 \n9 Amount allocated to beneficiaries of the estate or trust (see \ninstructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9 \n10a \n \nOil-related qualified production activities income. Estates and \ntrusts, subtract line 9, column (a), from line 8, column (a). All others, \nenter amount from line 8, column (a). If zero or less, enter -0- here .\n10a \nb \n \n \nQualified production activities income. Estates and trusts, subtract \nline 9, column (b), from line 8, column (b). All others, enter amount \nfrom line 8, column (b). If zero or less, enter -0- here; skip lines 11 \nthrough 21, and enter -0- on line 22 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10b \n11 Income limitation (see instructions):\n• Individuals, estates, and trusts. Enter your adjusted gross income figured without the \ndomestic production activities deduction .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n• All others. Enter your taxable income figured without the domestic production activities \ndeduction (tax-exempt organizations, see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. }\n11 \n12 Enter the smaller of line 10b or line 11. If zero or less, enter -0- here; skip lines 13 through 21, \nand enter -0- on line 22 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n12 \n13 Enter 9% of line 12 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n13 \n14 \na Enter the smaller of line 10a or line 12 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n14a\nb Reduction for oil-related qualified production activities income. Multiply line 14a by 3% \n.\n.\n14b\n15 Subtract line 14b from line 13 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n15\n16 Form W-2 wages (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n16\n17 Form W-2 wages from estates, trusts, and certain partnerships and S corporations (see \ninstructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n17\n18 Add lines 16 and 17. Estates and trusts, go to line 19. All others, skip line 19 and go to line 20 \n18\n19 Amount allocated to beneficiaries of the estate or trust (see instructions) \n.\n.\n.\n.\n.\n.\n.\n19\n20 Estates and trusts, subtract line 19 from line 18. All others, enter amount from line 18 \n.\n.\n.\n20\n21 Form W-2 wage limitation. Enter 50% of line 20 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n21\n22 Enter the smaller of line 15 or line 21.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n22\n23 Domestic production activities deduction from cooperatives. Enter deduction from Form\n1099-PATR, box 6 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n23\n24 Expanded affiliated group allocation (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n24\n25 Domestic production activities deduction. Combine lines 22 through 24 and enter the result \nhere and on the applicable line of your return (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25\nFor Paperwork Reduction Act Notice, see separate instructions.\nCat. No. 37712F\nForm 8903 (Rev. 12-2018)\n" ]
p516.pdf	1118 Publ 516 (PDF)	https://www.irs.gov/pub/irs-pdf/p516.pdf	[ "Contents\nReminders . . . . . . . . . . . . . . . . . . . 1\nIntroduction . . . . . . . . . . . . . . . . . . 2\nU.S. Tax Return . . . . . . . . . . . . . . . . 2\nFiling Information . . . . . . . . . . . . . 2\nU.S. Government Payments\n. . . . . . 3\nAllowances, Differentials, and \nSpecial Pay . . . . . . . . . . . . . . 3\nDeductions and Credits — \nBusiness Expenses\n. . . . . . . . . 4\nDeductions and Credits — \nNonbusiness Expenses . . . . . . . 6\nLocal (Foreign) Tax Return . . . . . . . . . 7\nHow To Get Tax Help\n. . . . . . . . . . . . 7\nIndex\n. . . . . . . . . . . . . . . . . . . . . . 9\nFuture Developments\nFor the latest information about developments \nrelated to Pub. 516, such as treaties effective \nafter it was published, go to IRS.gov/Pub516.\nWhat’s New\nNo miscellaneous itemized deductions al-\nlowed. You can no longer claim any miscella-\nneous itemized deductions, including the de-\nduction \nfor \nunreimbursed \njob \nexpenses. \nMiscellaneous itemized deductions are those \ndeductions that would have been subject to the \n2%-of-adjusted-gross-income limitation.\nUnreimbursed employee expenses. Only \nArmed Forces reservists, qualified performing \nartists, fee-basis state or local government offi-\ncials, and employees with impairment-related \nwork expenses can deduct certain expenses \nsuch as travel expenses, and other expenses \nconnected to your employment. Due to the sus-\npension of miscellaneous itemized deductions \nsubject to the 2% floor under section 67(a), em-\nployees who do not fit into one of the listed cat-\negories cannot deduct employee business ex-\npenses. See the categories listed under Other \nEmployee Business Expenses.\nMoving expense deduction suspended, ex-\ncept for certain Armed Forces members. \nBeginning in 2018, as part of a provision con-\ntained in the Tax Cuts and Jobs Act of 2017, \nthe moving expense deduction for tax years af-\nter 2017, and before January 1, 2026, is tempo-\nrarily suspended, except if you are a member of \nthe Armed Forces on active duty and, due to a \nmilitary order, you move because of a perma-\nnent change of station.\nReminders\nCombat zone participants. If you were a civil-\nian who served in a combat zone or qualified \nhazardous duty area in support of the U.S. \nArmed Forces, you can get certain extensions \nDepartment \nof the \nTreasury\nInternal \nRevenue \nService\nPublication 516\n(Rev. November 2018)\nCat. No. 15020M\nU.S. Government \nCivilian \nEmployees \nStationed \nAbroad\nGet forms and other information faster and easier at:\n• IRS.gov (English) \n• IRS.gov/Spanish (Español) \n• IRS.gov/Chinese (中文) \n• IRS.gov/Korean (한국어) \n• IRS.gov/Russian (Pусский) \n• IRS.gov/Vietnamese (TiếngViệt) \nDec 20, 2018\n", "of deadlines for filing tax returns, paying taxes, \nfiling claims for refund, and doing certain other \ntax-related acts. For details, see Pub. 3, Armed \nForces’ Tax Guide.\nDeath due to terrorist or military action.\nU.S. income taxes are forgiven for a U.S. Gov-\nernment civilian employee who dies as a result \nof wounds or injuries incurred while employed \nby the U.S. Government. The wounds or inju-\nries must have been caused by terrorist or mili-\ntary action directed against the United States or \nits allies. The taxes are forgiven for the de-\nceased employee’s tax years beginning with \nthe year immediately before the year in which \nthe wounds or injury occurred and ending with \nthe year of death.\nIf the deceased government employee and \nthe employee’s spouse filed a joint return, only \nthe decedent’s part of the joint tax liability is for-\ngiven.\nFor additional details, see Pub. 559, Survi-\nvors, Executors, and Administrators.\nForm 8938. If you have or had foreign financial \nassets, you may have to file Form 8938 with \nyour return. See Foreign Bank Accounts, later.\nIntroduction\nIf you are a U.S. citizen working for the U.S. \nGovernment, including the foreign service, and \nyou are stationed abroad, your income tax filing \nrequirements are generally the same as those \nfor citizens and residents living in the United \nStates. You are taxed on your worldwide in-\ncome, even though you live and work abroad.\nHowever, you may receive certain allowan-\nces and have certain expenses that you gener-\nally do not have while living in the United \nStates. This publication explains:\n•\nMany of the allowances, reimbursements, \nand property sales you are likely to have, \nand whether you must report them as in-\ncome on your tax return, and\n•\nMany of the expenses you are likely to \nhave, such as moving expenses and for-\neign taxes, and whether you can deduct \nthem on your tax return.\nU.S. possessions. This publication does not \ncover the rules that apply if you are stationed in \nAmerican Samoa, Guam, the Commonwealth of \nthe Northern Mariana Islands, the Virgin Is-\nlands, or Puerto Rico. That information is in \nPub. 570, Tax Guide for Individuals With In-\ncome From U.S. Possessions.\nComments and suggestions. We welcome \nyour comments about this publication and your \nsuggestions for future editions.\nYou can send us comments through \nIRS.gov/FormComments. Or you can write to:\nInternal Revenue Service\nTax Forms and Publications\n1111 Constitution Ave. NW, IR-6526\nWashington, DC 20224\nAlthough we can’t respond individually to \neach comment received, we do appreciate your \nfeedback and will consider your comments as \nwe revise our tax forms, instructions, and publi-\ncations.\nOrdering forms and publications. Visit \nIRS.gov/FormsPubs to download forms and \npublications. Otherwise, you can go to IRS.gov/\nOrderForms to order current and prior-year \nforms and instructions. Your order should arrive \nwithin 10 business days.\nTax questions. If you have a tax question \nnot answered by this publication, check \nIRS.gov and How To Get Tax Help at the end of \nthis publication.\nUseful Items\nYou may want to see:\nPublication\n3 Armed Forces’ Tax Guide\n54 Tax Guide for U.S. Citizens and \nResident Aliens Abroad\n463 Travel, Gift, and Car Expenses\n505 Tax Withholding and Estimated Tax\n514 Foreign Tax Credit for Individuals\n519 U.S. Tax Guide for Aliens\n521 Moving Expenses\n523 Selling Your Home\nForm (and Instructions)\nSchedule A (Form 1040) Itemized \nDeductions\n1040 U.S. Individual Income Tax Return\n1116 Foreign Tax Credit\n4868 Application for Automatic Extension \nof Time To File U.S. Individual \nIncome Tax Return\n8833 Treaty-Based Return Position \nDisclosure Under Section 6114 or \n7701(b)\n8938 Statement of Specified Foreign \nFinancial Assets\nFinCEN Form 114 Report of Foreign \nBank and Financial Accounts (FBAR)\nU.S. Tax Return\nFiling Information\nIf you are a U.S. citizen or green card holder liv-\ning or traveling outside the United States, you \nare generally required to file income tax returns \nin the same way as those residing in the United \nStates. However, the special rules explained in \nthe following discussions may apply to you. See \nalso Tax Treaty Benefits, later.\nWhen To File and Pay\nMost individual tax returns cover a calendar \nyear, January through December. The regular \ndue date for these tax returns is April 15 of the \nfollowing year. If April 15 falls on a Saturday, \nSunday, or legal holiday, your tax return is con-\nsidered timely filed if it is filed by the next busi-\nness day that is not a Saturday, Sunday, or le-\ngal holiday. If you get an extension, you are \n 3\n 54 \n 463 \n 505\n 514 \n 519\n 521 \n 523 \n Schedule A\n 1040\n 1116\n 4868\n 8833\n 8938\n FinCEN Form 114\nallowed additional time to file and, in some cir-\ncumstances, pay your tax. You must pay inter-\nest on any tax not paid by the regular due date.\nYour return is considered filed on time if it is \nmailed from and officially postmarked in a for-\neign country on or before the due date (includ-\ning extensions), or given to a designated inter-\nnational private delivery service before midnight \nof the last date prescribed for filing. See your \ntax form instructions for a list of private delivery \nservices that have been designated by the IRS \nto meet this “timely mailing as timely filing/\npaying” rule for tax returns and payments.\nIf your return is filed late, the postmark or \ndelivery service date does not determine the \ndate of filing. In that case, your return is consid-\nered filed when it is received by the IRS.\nExtensions\nYou may be able to get an extension of time to \nfile your return and pay your tax.\nAutomatic 2-month extension. You can get \nan automatic 2-month extension (to June 15, for \na calendar year return) to file your return and \npay your tax if you are a U.S. citizen or resident \nand, on the regular due date of your return, you \nare living outside the United States and Puerto \nRico and your main place of business or post of \nduty is outside the United States and Puerto \nRico. To get this extension, you must attach a \nstatement to your return explaining how you \nqualified. You will owe interest on any tax not \npaid by the regular due date of your return.\nMarried taxpayers. If you file a joint return, \neither you or your spouse can qualify for the au-\ntomatic extension. If you and your spouse file \nseparate returns, the extension applies only to \nthe spouse who qualifies.\nAdditional extension. You can apply for an \nadditional extension of time to file your return by \nfiling Form 4868. You must file Form 4868 by \nthe due date for your income tax return.\nGenerally, you must file it by April 15. How-\never, if you qualify for the automatic 2-month \nextension, you generally must file Form 4868 by \nJune 15. Check the box on line 8 of Form 4868.\nPayment of tax. You should estimate and \npay any additional tax you owe when you file \nForm 4868 to avoid being charged a late-pay-\nment penalty. The late-payment penalty applies \nif, through withholding, etc., you paid less than \n90% of your actual tax liability by the original \ndue date of your income tax return. Even if the \nlate-payment penalty does not apply, you will \nbe charged interest on any unpaid tax liability \nfrom the original due date of the return until the \ntax is paid.\nElectronic filing. You can file for the addi-\ntional extension by phone, using your home \ncomputer, or through a tax professional. See \nForm 4868 for more information.\nLimit on additional extensions. You gener-\nally cannot get a total extension of more than 6 \nmonths. However, if you are outside the United \nStates and meet certain tests, you may be able \nto get a longer extension.\nPage 2 \nPublication 516 (November 2018)\n", "For more information, see Pub. 54.\nForeign Bank Accounts\nFinCEN Form 114. You must file Form 114, \nReport of Foreign Bank and Financial Accounts \n(FBAR), if you had any financial interest in, or \nsignature or other authority over a bank, securi-\nties, or other financial account in a foreign coun-\ntry. You do not need to file the report if the as-\nsets are with a U.S. military banking facility \noperated by a financial institution or if the com-\nbined assets in the account(s) are $10,000 or \nless during the entire year.\nForm 114 is filed electronically with the Fi-\nnancial Crimes Enforcement Network (Fin-\nCEN). See the filing instructions at https://\nbsaefiling.fincen.treas.gov.\nForm 8938. You also may be required to file \nForm 8938 with your U.S. income tax return to \nreport your interest in foreign bank accounts \nand other specified foreign financial assets. For \ntaxpayers living abroad, you generally do not \nhave to file Form 8938 unless the total value of \nyour specified foreign financial assets is more \nthan $200,000 ($400,000 if married filing jointly) \non the last day of the tax year or more than \n$300,000 ($600,000 if married filing jointly) at \nany time during the tax year. For more informa-\ntion, see Form 8938 and its instructions.\nU.S. Government Payments\nWages earned for performing services outside \nthe United States is foreign income, regardless \nof your employer. If you are a U.S. citizen or \nresident alien, you must report all income from \nworldwide sources on your tax return unless it is \nexempt by U.S. law. This applies to earned in-\ncome (such as wages) as well as unearned in-\ncome (such as interest, dividends, and capital \ngains). If you are a nonresident alien, your in-\ncome from sources outside the United States is \nnot subject to U.S. tax.\nForeign Earned\nIncome Exclusion\nEmployees of the U.S. Government are not en-\ntitled to the foreign earned income exclusion or \nthe foreign housing exclusion/deduction under \nsection 911 because “foreign earned income” \ndoes not include amounts paid by the U.S. Gov-\nernment to you as an employee. But see Other \nEmployment, later.\nSpecial Situations\nIn the following two situations, your pay is from \nthe U.S. Government and does not qualify for \nthe foreign earned income exclusion.\nU.S. agency reimbursed by foreign country. \nIf you are a U.S. Government employee paid by \na U.S. agency to perform services in a foreign \ncountry, your pay is from the U.S. Government \nand does not qualify for the foreign earned in-\ncome exclusion or the foreign housing exclu-\nsion/deduction. This is true even if the U.S. \nagency is reimbursed by the foreign govern-\nment.\nEmployees of post exchanges, etc. If you \nare an employee of an Armed Forces post ex-\nchange, officers’ and enlisted personnel club, \nEmbassy commissary, or similar instrumentality \nof the U.S. Government, the earnings you re-\nceive are paid by the U.S. Government. This is \ntrue whether they are paid from appropriated or \nnonappropriated funds. These earnings are not \neligible for the foreign earned income exclusion \nor the foreign housing exclusion/deduction.\nTax Treaty Benefits\nMost income tax treaties contain an article relat-\ning to remuneration from government services. \nEven if you are working in a foreign country with \nwhich the United States has an income tax \ntreaty in force and the treaty article that applies \nto government services says that your govern-\nment pay is taxable only in the foreign country, \nthe treaty will likely contain a “saving clause,” \nwhich provides that the United States may tax \nits citizens and its residents as if the treaty had \nnot come into effect. In some treaties, the gov-\nernment service article is an exception to the \nsaving clause, but often only for individuals who \nare not U.S. citizens or green card holders. \nConsequently, if you are a U.S. citizen or green \ncard holder, you will generally not be entitled to \nreduce your U.S. tax on your government pay. If \nyou are neither a U.S. citizen nor green card \nholder, and you are treated as a resident of the \ntreaty country under the treaty residence article \n(after application of the so-called “tie-breaker” \nrule), then you may be entitled to benefits under \nthe government service article. Review the \ntreaty text carefully.\nU.S. citizens must always file Form \n1040. Non-U.S. citizens who are trea-\nted as a resident of a treaty country un-\nder the treaty residence article (after application \nof the so-called “tie-breaker” rule) may file Form \n1040NR and attach Form 8833.\nIf you pay or accrue taxes to the foreign \ncountry on your pay, you may be able to relieve \ndouble taxation with a foreign tax credit. Most \nincome tax treaties contain an article providing \nrelief from double taxation. Many treaties con-\ntain special foreign tax credit rules for U.S. citi-\nzens who are residents of a treaty country. For \nmore information on the mechanics of the for-\neign tax credit, see Foreign Taxes, later.\nAllowances, Differentials, \nand Special Pay\nMost payments received by U.S. Government \ncivilian employees for working abroad, including \npay differentials, are taxable. However, certain \nforeign areas allowances, cost of living allowan-\nces, and travel allowances are tax free. The fol-\nlowing discussions explain the tax treatment of \nallowances, differentials, and other special pay \nyou receive for employment abroad.\nPay differentials. Pay differentials you receive \nas financial incentives for employment abroad \nare taxable. Your employer should have inclu-\nded these differentials as wages on your Form \nW-2, Wage and Tax Statement.\nTIP\nGenerally, pay differentials are given for em-\nployment under adverse conditions (such as \nsevere climate) or because the post of duty is \nlocated in a hazardous or isolated area that \nmay be outside the United States. The area \ndoes not have to be a qualified hazardous duty \narea as discussed in Pub. 3. Pay differentials in-\nclude:\n•\nPost differentials,\n•\nSpecial incentive differentials, and\n•\nDanger pay.\nForeign areas allowances. Allowances (other \nthan post differentials) received under the fol-\nlowing laws are tax free.\n•\nChapter 9 of Title I of the Foreign Service \nAct of 1980.\n•\nSection 4 of the Central Intelligence \nAgency Act of 1949, as amended.\n•\nTitle II of the Overseas Differentials and Al-\nlowances Act.\n•\nSubsection (e) or (f) of the first section of \nthe Administrative Expenses Act of 1946, \nas amended, or section 22 of such Act (5 \nU.S.C. sections 5726(b); 5727(b), (d)–(f); \nand 5913).\nYour employer should not have included these \nallowances as wages on your Form W-2. These \nallowances cover such expenses as:\n•\nCertain repairs to a leased home,\n•\nEducation of dependents in special situa-\ntions,\n•\nMotor vehicle shipment,\n•\nSeparate maintenance for dependents,\n•\nTemporary quarters,\n•\nTransportation for medical treatment, and\n•\nTravel, moving, and storage.\nAllowances received by U.S. govern-\nment civilian employees for the ship-\nment of household goods and personal \neffects to or from a post of duty under 5 U.S.C. \nsections 5722–5724 are not exempt from tax.\nAllowances received by foreign service em-\nployees for representation expenses are also \ntax free under the above provisions.\nCost-of-living allowances. If you are sta-\ntioned outside the continental United States or \nin Alaska, your gross income does not include \ncost-of-living allowances (other than amounts \nreceived under Title II of the Overseas Differen-\ntials and Allowances Act) granted by regula-\ntions approved by the President of the United \nStates. The cost-of-living portion of any other al-\nlowance (for example, a living and quarters al-\nlowance) is not included even if the underlying \nallowance \nis \nincluded \nin \ngross \nincome. \nCost-of-living allowances are not included on \nyour Form W-2.\nFederal court employees. If you are a \nfederal court employee, the preceding para-\ngraph also applies to you. The cost-of-living al-\nlowance must be granted by rules similar to reg-\nulations approved by the President.\nAmerican Institute in Taiwan. If you are an \nemployee of the American Institute in Taiwan, \nallowances you receive are exempt from U.S. \ntax if they are equivalent to tax-exempt allowan-\nces received by civilian employees of the U.S. \nGovernment.\nCAUTION\n!\nPublication 516 (November 2018)\n Page 3\n", "Federal reemployment payments after serv-\ning with an international organization. If you \nare a federal employee who is reemployed by a \nfederal agency after serving with an interna-\ntional organization, you must include in income \nany reemployment payments you receive. \nThese payments are equal to the difference be-\ntween the pay, allowances, post differential, \nand other monetary benefits paid by the inter-\nnational organization and the pay and other \nbenefits that would have been paid by the fed-\neral agency had you been detailed to the inter-\nnational agency.\nAllowances or reimbursements for travel \nand transportation expenses. See How To \nReport Business Expenses, later, for a discus-\nsion on whether a reimbursement or allowance \nfor travel or transportation is included in your in-\ncome.\nLodging furnished to a principal represen-\ntative of the United States. If you are a princi-\npal representative of the United States sta-\ntioned in a foreign country, you do not have to \ninclude in income the value of lodging (including \nutilities) provided to you as an official residence. \nHowever, amounts paid by the U.S. Govern-\nment for your usual costs of operating and \nmaintaining your household are taxable. If \namounts are withheld from your pay to cover \nthese expenses, you cannot exclude or deduct \nthose amounts from your income.\nPeace Corps. If you are a Peace Corps volun-\nteer or volunteer leader, some allowances you \nreceive are taxable and others are not.\nTaxable allowances. The following allow-\nances must be included on your Form W-2 and \nreported on your return as wages.\n•\nIf you are a volunteer leader, allowances \npaid to your spouse and minor children \nwhile you are training in the United States.\n•\nThe part of living allowances designated \nby the Director of the Peace Corps as ba-\nsic compensation. This is the part for per-\nsonal items such as domestic help, laundry \nand clothing maintenance, entertainment \nand recreation, transportation, and other \nmiscellaneous expenses.\n•\nLeave allowances.\n•\nReadjustment allowances or “termination \npayments.”\nTaxable allowances are considered received by \nyou when credited to your account.\nExample. Gary Carpenter, a Peace Corps \nvolunteer, gets $175 a month during his period \nof service, to be paid to him in a lump sum at \nthe end of his tour of duty. Although the allow-\nance is not available to him until the end of his \nservice, Gary must include it in his income on a \nmonthly basis as it is credited to his account.\nNontaxable allowances. These generally \ninclude travel allowances and the part of living \nallowances for housing, utilities, food, clothing, \nand household supplies. These allowances \nshould not be included on your Form W-2. \nThese allowances are tax free whether paid by \nthe U.S. Government or the foreign country in \nwhich you are stationed.\nOther Income\nOther employment. If, in addition to your U.S. \ngovernment pay, you receive income from a pri-\nvate employer or self-employment, you may \nqualify to claim the foreign earned income ex-\nclusion and the foreign housing exclusion and \ndeduction under section 911 based on this \nother income provided you meet either the bona \nfide residence test or the physical presence \ntest. In addition, if your spouse is a U.S. citizen \nor resident alien who earns income in a foreign \ncountry that is paid by a private employer or is \nfrom self-employment, he or she may also qual-\nify for the exclusion or the deduction. For more \ninformation, see Pub. 54.\nThe tax treaty rules relating to income from \npersonal services generally apply to income \nfrom private employment. As discussed above, \nthe saving clause applies to you if you are a \nU.S. citizen or if you are a resident of the United \nStates under the treaty residence article (after \napplication of the so-called “tie-breaker” rule).\nSale of personal property. If you have a gain \nfrom the sale of your personal property (such as \nan automobile or a home appliance), whether \ndirectly or through a favorable exchange rate in \nconverting the proceeds to U.S. dollars, the ex-\ncess of the amount received in U.S. dollars over \nthe cost or other basis of the property is a capi-\ntal gain. Capital gains are reported on Sched-\nule D (Form 1040), Capital Gains and Losses. \nHowever, losses from sales of your personal \nproperty, whether directly or through an unfav-\norable exchange rate, are not deductible.\nSale of your home. All or part of the gain on \nthe sale of your main home, within or outside \nthe United States, may be taxable. Losses are \nnot deductible.\nYou may be able to exclude from income \nany gain up to $250,000 ($500,000 on a joint re-\nturn). Generally, you must have owned and \nused the home as your main residence for 2 of \nthe 5 years preceding the date of sale.\nYou can choose to have the 5-year test pe-\nriod for ownership and use suspended during \nany period you or your spouse is serving on \nqualified official extended duty as a member of \nthe uniformed services, as a member of the \nForeign Service of the United States, as an em-\nployee of the intelligence community, or as an \nemployee or volunteer of the Peace Corps.\nFor detailed information on selling your \nhome, see Pub. 523.\nDeductions and Credits\n— Business Expenses\nArmed Forces reservists, qualified performing \nartists, fee-basis state or local government offi-\ncials, and employees with impairment-related \nwork expenses may deduct certain expenses \nsuch as travel expenses, transportation expen-\nses, and other expenses connected to employ-\nment. Due to the suspension of miscellaneous \nitemized deductions subject to the 2% floor un-\nder section 67(a), employees who do not fit into \none of the listed categories may not deduct em-\nployee business expenses. For more informa-\ntion on employee business expenses, see Pub. \n463.\nTravel Expenses\nSubject to certain limits, you can deduct your \nunreimbursed ordinary and necessary expen-\nses of traveling away from home in connection \nwith the performance of your official duties. \nThese expenses include such items as travel \ncosts, meals, lodging, baggage charges, local \ntransportation costs (such as taxi fares), tips, \nand dry cleaning and laundry fees.\nYour home for tax purposes (tax home) \nis your regular post of duty regardless \nof where you maintain your family \nhome. Your tax home is not limited to the Em-\nbassy, consulate, or duty station. It includes the \nentire city or general area in which your princi-\npal place of employment is located.\nTraveling away from home. You are traveling \naway from home if you meet both of the follow-\ning requirements.\n•\nYour duties require you to be away from \nthe general area of your tax home substan-\ntially longer than an ordinary day’s work.\n•\nYou need to get sleep or rest to meet the \ndemands of your work while away from \nhome. This requirement is not satisfied by \nmerely napping in your car.\nYou do not have to be away from your tax home \nfor a whole day or from dusk to dawn as long as \nyour relief from duty is long enough to get nec-\nessary sleep or rest.\nTemporary assignment. If your assignment \nor job away from your tax home is temporary, \nyour tax home does not change. You are con-\nsidered to be away from home for the whole pe-\nriod, and your travel expenses are deductible. \nGenerally, a temporary assignment in a single \nlocation is one that is realistically expected to \nlast (and does in fact last) for 1 year or less.\nHowever, if your assignment or job is indefi-\nnite, the location of the assignment or job be-\ncomes your new tax home and you cannot de-\nduct your travel expenses while there. An \nassignment or job in a single location is consid-\nered indefinite if it is realistically expected to \nlast for more than 1 year, whether or not it ac-\ntually lasts for more than 1 year.\nYou must determine whether your assign-\nment is temporary or indefinite when you start \nwork. If you expect employment to last for 1 \nyear or less, it is temporary unless there are \nfacts and circumstances that indicate other-\nwise. Employment that is initially temporary may \nbecome indefinite due to changed circumstan-\nces. A series of assignments to the same loca-\ntion, all for short periods but that together cover \na long period, may be considered an indefinite \nassignment.\nException for federal crime investiga\ntions or prosecutions. If you are a federal \nemployee participating in a federal crime inves-\ntigation or prosecution, you may be able to de-\nduct travel expenses even if you are away from \nyour tax home for more than 1 year. This excep-\ntion to the 1-year rule applies if the Attorney \nGeneral certifies that you are traveling for the \nfederal government in a temporary duty status \nto prosecute, or provide support services for the \ninvestigation or prosecution of, a federal crime.\nTIP\nPage 4 \nPublication 516 (November 2018)\n", "Limit on meals You can generally deduct only \n50% of the cost of your unreimbursed busi-\nness-related meals. Generally, entertainment \nand \nentertainment-related \nmeal \nexpenses, \nmembership dues, and facilities used in con-\nnection with these activities cannot be deduc-\nted.\nPrimary purpose of trip must be for busi-\nness. If your trip was entirely for business, your \nunreimbursed travel expenses are generally de-\nductible. However, if you spend some of your \ntime on nonbusiness activities, part of your ex-\npenses may not be deductible.\nIf your trip was mainly personal, you cannot \ndeduct your travel expenses to and from your \ndestination. This applies even if you engage in \nbusiness activities while there. However, you \ncan deduct any expenses while at your destina-\ntion that are directly related to your business.\nExpenses paid for others. You generally \ncannot deduct travel expenses of your spouse, \ndependents, or other individuals who go with \nyou on a trip.\nHome leave. The Foreign Service Act requires \nU.S. citizens who are members of the foreign \nservice to take a leave of absence after com-\npleting 3 years of continuous service abroad. \nThis period is called “home leave” and can be \nused to take care of certain personal matters \nsuch as medical and dental checkups, buying a \nnew wardrobe, and visiting relatives.\nThe amounts paid for your travel, meals, \nand lodging while on home leave are deductible \nas travel or business expenses subject to the \nrules and limits discussed earlier. You must be \nable to verify these amounts in order to claim \nthem. Amounts paid on behalf of your family \nwhile on home leave are personal living expen-\nses and are not deductible.\nMore information. See chapter 1 of Pub. 463 \nfor more information on travel expenses.\nTransportation Expenses\nYou can deduct allowable transportation expen-\nses that are directly related to your official du-\nties. Transportation expenses include the cost \nof transportation by air, rail, bus, or taxi, and the \ncost of driving and maintaining your car. They \ndo not include expenses you have when travel-\ning away from home overnight. Those expen-\nses are deductible as travel expenses and are \ndiscussed earlier.\nCommuting. You cannot deduct your trans-\nportation costs of going between your home \nand your regular business location. These costs \nare personal commuting expenses.\nIf you have one or more regular business lo-\ncations but must work at a temporary location, \nyou can deduct the costs of commuting to that \ntemporary place of work.\nIf you work at two or more places in the \nsame day, you can deduct your expenses of \ngetting from one place of work to the other.\nMore information. For more information on \ntransportation expenses, see chapter 4 of Pub. \n463.\nOther Employee\nBusiness Expenses\nIf you are one of the following individuals, spe-\ncial rules apply to deducting your employee \nbusiness expenses.\nArmed Forces reservist (member of a re-\nserve component). You are a member of a re-\nserve component of the Armed Forces of the \nUnited States if you are in the Army National \nGuard of the United States, Army, Navy, Marine \nCorps, the Air National Guard of the United \nStates, Air Force, Coast Guard Reserve, or the \nReserve Corps of the Public Health Service.\nIf you qualify, complete Form 2106 and in-\nclude the amount attributable to the expenses \nfor travel more than 100 miles away from home \nin connection with your performance of services \nas a member of the reserves, and attach Form \n2106 to your return. These reserve-related \ntravel expenses are deductible whether or not \nyou itemize deductions. See Pub. 463 for addi-\ntional details on how to report these expenses.\nFee-basis state or local government official. \nYou are a qualifying fee-basis official if you are \nemployed by a state or political subdivision of a \nstate and are compensated, in whole or in part, \non a fee basis.\nIf you qualify, complete Form 2106 and in-\nclude the amount attributable to the expenses \nyou incurred for services performed in that job, \nand attach Form 2106 to your return. These em-\nployee business expenses are deductible \nwhether or not you itemize deductions.\nQualified performing artist. You are a quali-\nfied performing artist if you:\n1. Performed services in the performing arts \nas an employee for at least two employers \nduring the tax year,\n2. Received from at least two of those em-\nployers wages of $200 or more per em-\nployer,\n3. Had allowable business expenses attribut-\nable to the performing arts of more than \n10% of gross income from the performing \narts, and\n4. Had adjusted gross income of $16,000 or \nless before deducting expenses as a per-\nforming artist.\nIn addition, if you are married, you must file \na joint return unless you lived apart from your \nspouse for all of 2018. If you file a joint return, \nyou must figure requirements (1), (2), and (3) \nseparately for both you and your spouse. How-\never, requirement (4) applies to the combined \nadjusted gross income of both you and your \nspouse.\nIf you meet all the requirements for a quali-\nfied performing artist, complete Form 2106 and \ninclude the amount attributable to perform-\ning-arts-related expenses, and attach Form \n2106 to your return. Your performing-arts-rela-\nted business expenses are deductible whether \nor not you itemize deductions.\nDisabled employee with impairment-related \nwork expenses. Impairment-related work ex-\npenses are the allowable expenses of an indi-\nvidual with physical or mental disabilities for at-\ntendant care at his or her place of employment. \nThey also include other expenses in connection \nwith the place of employment that enable the \nemployee to work. See Pub. 463 for more de-\ntails. If you qualify, complete Form 2106 and in-\nclude the amount attributable to impairment-re-\nlated work expenses, and attach Form 2106 to \nyour return.\nTo deduct any expenses for travel, in-\ncluding those certified by the Secretary \nof State, you must meet the rules for \nrecordkeeping and accounting to your em-\nployer. These rules are explained in Pub. 463.\nRecordkeeping Rules\nIf you claim a deduction for unreimbursed busi-\nness expenses, you must keep timely and ade-\nquate records of all your business expenses.\nFor example, you must keep records and \nsupporting evidence to prove the following ele-\nments about deductions for travel expenses (in-\ncluding meals and lodging while away from \nhome).\n•\nThe amount of each separate expense for \ntravel away from home, such as the cost of \nyour transportation, lodging, or meals. You \nmay total your incidental expenses if you \nlist them in reasonable categories such as \ndaily meals, gasoline and oil, and taxi \nfares.\n•\nFor each trip away from home, the dates \nyou left and returned and the number of \ndays spent on business.\n•\nThe destination or area of your travel, de-\nscribed by the name of the city, town, or \nsimilar designation.\n•\nThe business reason for your travel or the \nbusiness benefit gained or expected to be \ngained from your travel.\nHow to record your expenses. Records for \nproof of your expenses should be kept in an ac-\ncount book, diary, statement of expense, or \nsimilar record. They should be supported by \nother records, such as receipts or canceled \nchecks, in sufficient detail to establish the ele-\nments for these expenses. You do not need to \nduplicate information in an account book or di-\nary that is shown on a receipt as long as your \nrecords and receipts complement each other in \nan orderly manner.\nEach expense should be recorded sepa-\nrately in your records. However, some items \ncan be totaled in reasonable categories. You \ncan make one daily entry for categories such as \ntaxi fares, telephone calls, meals while away \nfrom home, gas and oil, and other incidental \ncosts of travel. You may record tips separately \nor with the cost of the service.\nDocumentary evidence generally is re-\nquired to support all lodging expenses \nwhile traveling away from home. It is \nalso required for any other expense of $75 or \nmore, except transportation charges if the evi-\ndence is not readily available. Documentary evi-\ndence is a receipt, paid bill, or similar proof suf-\nficient to support an expense. It ordinarily will be \nconsidered adequate if it shows the amount, \nTIP\nRECORDS\nPublication 516 (November 2018)\n Page 5\n", "date, place, and essential business character of \nthe expense.\nA canceled check drawn payable to a \nnamed payee would not by itself sup-\nport a business expenditure. You must \nhave other evidence to show that the check was \nused for a business purpose.\nYour records must be timely. Record the el-\nements for the expense in your account book or \nother record at or near the time of the expense. \nA timely kept record has more value than state-\nments prepared later when, generally, there is a \nlack of accurate recall.\nConfidential information. You do not need to \nput confidential information relating to an ele-\nment of a deductible expense (such as the \nplace, business purpose, or business relation-\nship) in your account book, diary, or other re-\ncord. However, you do have to record the infor-\nmation elsewhere at or near the time of the \nexpense and have it available to fully prove that \nelement of the expense.\nMore \ninformation. Recordkeeping \nis \ndis-\ncussed in detail in chapter 5 of Pub. 463, \nTravel, Gifts, and Car Expenses.\nHow To Report\nBusiness Expenses\nAs a U.S. Government employee, your busi-\nness expense reimbursements are generally \npaid under an accountable plan and are not in-\ncluded in your wages on your Form W-2. If your \nexpenses are not more than the reimburse-\nments, you do not need to show your expenses \nor reimbursements on your return.\nHowever, if you do not account to your em-\nployer for a travel advance or if you do not re-\nturn any excess advance within a reasonable \nperiod of time, the advance (or excess) will be \nincluded in your wages on your Form W-2.\nDeductions and Credits\n— Nonbusiness Expenses\nIn addition to deductible business expenses, \nyou may be entitled to deduct certain other ex-\npenses.\nMoving Expenses\nIf you are a member of the Armed Forces on ac-\ntive duty and you move because of a perma-\nnent change of station, you can deduct your un-\nreimbursed moving expenses.\nWhat constitutes a permanent change of \nstation? A permanent change of station in-\ncludes:\n•\nA move from your home to your first post of \nactive duty,\n•\nA move from one permanent post of duty \nto another, and\n•\nA move from your last post of duty to your \nhome or to a nearer point in the United \nStates. The move must occur within 1 year \nof ending your active duty or within the pe-\nCAUTION\n!\nriod allowed under the Joint Travel Regula-\ntions.\nDeductible moving expenses. Moving ex-\npenses that can be deducted include the rea-\nsonable costs of:\n•\nMoving household goods and personal ef-\nfects (including packing, crating, in-transit \nstorage, and insurance) of both you and \nmembers of your household, and\n•\nTraveling (including lodging) from the for-\nmer residence to the new place of resi-\ndence.\nThe cost of your meals is not a deducti-\nble moving expense.\nThe costs of moving household goods in-\nclude the reasonable expenses of moving \nhousehold goods and personal effects to and \nfrom storage. For a foreign move, the costs also \ninclude expenses of storing the goods and ef-\nfects for part or all of the period that your new \njob location abroad continues to be your main \njob location.\nExpenses must be reasonable. You can \ndeduct only those expenses that are reasona-\nble for the circumstances of your move. For ex-\nample, the costs of traveling from your former \nhome to your new one should be by the short-\nest, most direct route available by conventional \ntransportation.\nMembers of your household. A member \nof your household includes anyone who has \nboth your former home and new home as his or \nher home. It does not include a tenant or em-\nployee unless you can claim that person as a \ndependent.\nRetirees. You can deduct the costs of moving \nto the United States when you permanently re-\ntire if both your former main job location and for-\nmer home were outside the United States and \nits possessions.\nSurvivors. You can deduct moving expenses \nfor a move to the United States if you are the \nspouse or dependent of a person whose main \njob location at the time of death was outside the \nUnited States and its possessions. The move \nmust begin within 6 months after the decedent’s \ndeath. It must be from the decedent’s former \nhome outside the United States, and that home \nmust also have been your home.\nHow to report moving expenses. Use Form \n3903 to report your moving expenses and figure \nyour allowable deduction. Claim the deduction \nas an adjustment to income on Form 1040.\nReimbursements. Generally, you must in-\nclude reimbursements of, or payments for, non-\ndeductible moving expenses in gross income \nfor the year paid. You also must include in gross \nincome reimbursements paid to you under a \nnonaccountable plan. However, there is an ex-\nception for the tax-free foreign areas allowan-\nces described earlier under Allowances, Differ-\nentials, and Special Pay.\nAdditional information. For additional infor-\nmation about moving expenses, see Pub. 521.\nCAUTION\n!\nOther Itemized Deductions\nYou may be able to claim other itemized deduc-\ntions not connected to your employment.\nContributions. You can deduct contributions \nto qualified organizations created or organized \nin or under the laws of the United States or its \npossessions. You cannot deduct contributions \nyou make directly to foreign organizations (ex-\ncept for certain Canadian, Honduras, Israeli, \nand Mexican charities), churches, and govern-\nments. For more information, see Pub. 526, \nCharitable Contributions.\nReal estate tax and home mortgage inter-\nest. If you receive a tax-free housing allow-\nance, your itemized deductions for real estate \ntaxes and home mortgage interest are limited. \nYou must reduce the amount of each deduction \nthat would otherwise be allowable by the \namount of each expense that is related to the \ntax-free allowance.\nExample. Adam is a federal employee \nworking overseas who receives a $6,300 \ntax-free housing and utility allowance. During \nthe year, Adam used the allowance, with other \nfunds, to provide a home for himself. His expen-\nses for this home totaled $8,400 and consisted \nof mortgage principal ($500), insurance ($400), \nreal estate taxes ($1,400), mortgage interest \n($4,000), and utility costs ($2,100). Adam did \nnot have any other expenses related to provid-\ning a home for himself.\nAdam must reduce his deductions for home \nmortgage interest and real estate taxes. He fig-\nures a reasonable way to reduce them is to mul-\ntiply them by a fraction: its numerator is $6,300 \n(the total housing and utility allowance) and its \ndenominator is $8,400 (the total of all payments \nto which the housing and utility allowance ap-\nplies). The result is 3/4. Adam reduces his other-\nwise allowable home mortgage interest deduc-\ntion by $3,000 (the $4,000 he paid × 3/4) and his \notherwise allowable real estate tax deduction \nby $1,050 (the $1,400 he paid × 3/4). He can de-\nduct $1,000 of his mortgage interest ($4,000 − \n$3,000) and $350 of his real estate taxes \n($1,400 − $1,050) when he itemizes his deduc-\ntions.\nException to the reduction. If you receive \na tax-free housing allowance as a member of \nthe military or the clergy, you do not have to re-\nduce your deductions for real estate tax and \nhome mortgage interest expenses you are oth-\nerwise entitled to deduct.\nRequired statement. If you receive a \ntax-free housing allowance and have real estate \ntax or home mortgage interest expenses, attach \na statement to your tax return. The statement \nmust contain all of the following information.\n•\nThe amount of each type of tax-free in-\ncome you received, such as a tax-free \nhousing allowance or tax-free representa-\ntion allowance.\n•\nThe amount of otherwise deductible ex-\npenses attributable to each type of tax-free \nincome.\n•\nThe amount attributable to each type of \ntax-free income that was not directly attrib-\nutable to that type of tax-free income.\nPage 6 \nPublication 516 (November 2018)\n", "•\nAn explanation of how you determined the \namounts not directly attributable to each \ntype of tax-free income.\nThe statement must also indicate that none \nof the amounts deducted on your return are in \nany way attributable to tax-free income.\nForeign Taxes\nIf you pay or accrue taxes to a foreign govern-\nment, you generally can choose to either claim \nthem as a credit against your U.S. income tax li-\nability or deduct them as an itemized deduction \nwhen figuring your taxable income.\nDo not include the foreign taxes paid or \naccrued as withheld income taxes on \nyour Form 1040.\nForeign tax credit. Your foreign tax credit is \nsubject to a limit based on your taxable income \nfrom foreign sources. If you choose to figure a \ncredit against your U.S. tax liability for the for-\neign taxes, you generally must complete Form \n1116 and attach it to your U.S. income tax re-\nturn.\nYou cannot claim a credit for foreign taxes \npaid on amounts excluded from gross income \nunder the foreign earned income or housing ex-\nclusions. If all your foreign income is exempt \nfrom U.S. tax, you will not be able to claim a for-\neign tax credit.\nIf, because of the limit on the credit, you \ncannot use the full amount of qualified foreign \ntaxes paid or accrued in the tax year, you are \nallowed to carry the excess back 1 year and \nthen forward 10 years.\nExemption from limit. You can elect to not \nbe subject to the foreign tax limit if you meet all \nthe following conditions.\n•\nYour only foreign income is passive in-\ncome, such as interest, dividends, and roy-\nalties.\n•\nThe total of all your foreign taxes is not \nmore than $300 ($600 for joint tax returns).\n•\nThe foreign income and taxes are reported \nto you on a payee statement, such as \nForm 1099-DIV, Dividends and Distribu-\ntions, or 1099-INT, Interest Income.\nIf you make the election, you can claim a for-\neign tax credit without filing Form 1116. How-\never, you cannot carry back or carry over any \nunused foreign tax to or from this year.\nForeign tax deduction. You cannot deduct \nforeign taxes paid on income you exclude under \nthe foreign earned income or housing exclu-\nsions.\nExample. Dennis and Christina are married \nand live and work in Country X. Dennis works \nfor the U.S. Government and Christina is em-\nployed by a private company. They pay income \ntax to Country X on Christina’s income only.\nDennis and Christina file a joint tax return \nand exclude all of Christina’s income. They can-\nnot claim a foreign tax credit or take a deduction \nfor the taxes paid to Country X.\nMore information. The foreign tax credit and \ndeduction, their limits, and carryback and carry-\nCAUTION\n!\nover provisions are discussed in detail in Pub. \n514.\nLocal (Foreign)\nTax Return\nAs a U.S. Government employee, you are ex-\npected to observe and fulfill all tax obligations \nimposed by the host country government. \nCheck with local tax authorities to determine \nwhether you are considered a tax resident of \nyour host country, whether you are required to \nfile a host country tax return and whether you \nowe taxes to the host country.\nTax Treaty Benefits\nAs discussed earlier, most income tax treaties \ncontain an article relating to remuneration from \ngovernment services. Review the treaty text \ncarefully to determine whether your U.S. Gov-\nernment remuneration is taxable in the host \ncountry. You will first have to determine whether \nyou are a resident of your host country under \nthe treaty residence article (after application of \nthe so-called “tie-breaker” rule).\nIf you or your spouse receives income from \na private employer or self-employment, review \nthe tax treaty rules relating to income from per-\nsonal services and to business profits to deter-\nmine whether that income is taxable in the host \ncountry.\nIf you pay or accrue taxes to both the host \ncountry and the United States, you may be able \nto relieve double taxation with a foreign tax \ncredit. Most income tax treaties contain an arti-\ncle providing relief from double taxation. Many \ntreaties contain special foreign tax credit rules \nfor U.S. citizens who are residents of a treaty \ncountry. For more information about the foreign \ntax credit, see Foreign Taxes, earlier.\nOther Agreements\nThe United States may be a party to agree-\nments other than income tax treaties that may \naffect your tax obligations to the host country. \nFor example, consular employees may be ex-\nempt from host country tax under the Vienna \nConvention on Consular Relations or bilateral \nconsular agreements. Similarly, certain diplo-\nmatic staff may be exempt from host country tax \nunder the Vienna Convention on Diplomatic Re-\nlations. Check with the appropriate U.S. Em-\nbassy for more information.\nDouble Withholding\nIf your U.S. Government pay is subject to with-\nholding in both the United States and the for-\neign country, you may reduce the amount of \nU.S. tax that is withheld from your pay if you ex-\npect to be entitled to a foreign tax credit on your \nU.S. income tax return on this income. See Pub. \n505, Tax Withholding and Estimated Tax, for a \nworksheet to determine how to revise Form \nW-4, Employee’s Withholding Allowance Certifi-\ncate.\nHow To Get Tax Help\nIf you have questions about a tax issue, need \nhelp preparing your tax return, or want to down-\nload free publications, forms, or instructions, go \nto IRS.gov and find resources that can help you \nright away.\nTax reform. Major tax reform legislation im-\npacting individuals, businesses, and tax-ex-\nempt entities was enacted in the Tax Cuts and \nJobs Act on December 22, 2017. Go to \nIRS.gov/TaxReform for information and up-\ndates on how this legislation affects your taxes.\nPreparing and filing your tax return. Find \nfree options to prepare and file your return on \nIRS.gov or in your local community if you qual-\nify.\nThe Volunteer Income Tax Assistance \n(VITA) program offers free tax help to people \nwho generally make $55,000 or less, persons \nwith disabilities, and limited-English-speaking \ntaxpayers who need help preparing their own \ntax returns. The Tax Counseling for the Elderly \n(TCE) program offers free tax help for all tax-\npayers, particularly those who are 60 years of \nage and older. TCE volunteers specialize in an-\nswering questions about pensions and retire-\nment-related issues unique to seniors.\nYou can go to IRS.gov to see your options \nfor preparing and filing your return which in-\nclude the following.\n•\nFree File. Go to IRS.gov/FreeFile to see if \nyou qualify to use brand-name software to \nprepare and e-file your federal tax return \nfor free.\n•\nVITA. Go to IRS.gov/VITA, download the \nfree IRS2Go app, or call 800-906-9887 to \nfind the nearest VITA location for free tax \nreturn preparation.\n•\nTCE. Go to IRS.gov/TCE, download the \nfree IRS2Go app, or call 888-227-7669 to \nfind the nearest TCE location for free tax \nreturn preparation.\nGetting answers to your tax ques-\ntions. On IRS.gov, get answers to your \ntax questions anytime, anywhere.\n•\nGo to IRS.gov/Help for a variety of tools \nthat will help you get answers to some of \nthe most common tax questions.\n•\nGo to IRS.gov/ITA for the Interactive Tax \nAssistant, a tool that will ask you questions \non a number of tax law topics and provide \nanswers. You can print the entire interview \nand the final response for your records.\n•\nGo to IRS.gov/Pub17 to get Pub. 17, Your \nFederal Income Tax for Individuals, which \nfeatures details on tax-saving opportuni-\nties, 2018 tax changes, and thousands of \ninteractive links to help you find answers to \nyour questions. View it online in HTML, as \na PDF, or download it to your mobile de-\nvice as an eBook.\n•\nYou may also be able to access tax law in-\nformation in your electronic filing software.\nGetting tax forms and publications. Go to \nIRS.gov/Forms to view, download, or print all of \nthe forms and publications you may need. You \nPublication 516 (November 2018)\n Page 7\n", "can also download and view popular tax publi-\ncations and instructions (including the 1040 in-\nstructions) on mobile devices as an eBook at no \ncharge. Or you can go to IRS.gov/OrderForms \nto place an order and have forms mailed to you \nwithin 10 business days.\nAccess your online account (individual tax-\npayers only). Go to IRS.gov/Account to se-\ncurely access information about your federal tax \naccount.\n•\nView the amount you owe, pay online, or \nset up an online payment agreement.\n•\nAccess your tax records online.\n•\nReview the past 24 months of your pay-\nment history.\n•\nGo to IRS.gov/SecureAccess to review the \nrequired identity authentication process.\nUsing direct deposit. The fastest way to re-\nceive a tax refund is to combine direct deposit \nand IRS e-file. Direct deposit securely and elec-\ntronically transfers your refund directly into your \nfinancial account. Eight in 10 taxpayers use di-\nrect deposit to receive their refund. The IRS is-\nsues more than 90% of refunds in less than 21 \ndays.\nRefund timing for returns claiming certain \ncredits. The IRS can’t issue refunds before \nmid-February 2019 for returns that claimed the \nearned income credit (EIC) or the additional \nchild tax credit (ACTC). This applies to the en-\ntire refund, not just the portion associated with \nthese credits.\nGetting a transcript or copy of a return. The \nquickest way to get a copy of your tax transcript \nis to go to IRS.gov/Transcripts. Click on either \n\"Get Transcript Online\" or \"Get Transcript by \nMail\" to order a copy of your transcript. If you \nprefer, you can:\n•\nOrder your transcript by calling \n800-908-9946, or\n•\nMail Form 4506-T or Form 4506T-EZ (both \navailable on IRS.gov).\nUsing online tools to help prepare your re-\nturn. Go to IRS.gov/Tools for the following.\n•\nThe Earned Income Tax Credit Assistant \n(IRS.gov/EITCAssistant) determines if \nyou’re eligible for the EIC.\n•\nThe Online EIN Application (IRS.gov/EIN) \nhelps you get an employer identification \nnumber.\n•\nThe IRS Withholding Calculator (IRS.gov/\nW4App) estimates the amount you should \nhave withheld from your paycheck for fed-\neral income tax purposes and can help you \nperform a “paycheck checkup.”\n•\nThe First Time Homebuyer Credit Account \nLook-up (IRS.gov/HomeBuyer) tool pro-\nvides information on your repayments and \naccount balance.\n•\nThe Sales Tax Deduction Calculator \n(IRS.gov/SalesTax) figures the amount you \ncan claim if you itemize deductions on \nSchedule A (Form 1040), choose not to \nclaim state and local income taxes, and \nyou didn’t save your receipts showing the \nsales tax you paid.\nResolving tax-related identity theft issues.\n•\nThe IRS doesn’t initiate contact with tax-\npayers by email or telephone to request \npersonal or financial information. This in-\ncludes any type of electronic communica-\ntion, such as text messages and social me-\ndia channels.\n•\nGo to IRS.gov/IDProtection for information.\n•\nIf your SSN has been lost or stolen or you \nsuspect you’re a victim of tax-related iden-\ntity theft, visit IRS.gov/IdentityTheft to learn \nwhat steps you should take.\nChecking on the status of your refund. \n•\nGo to IRS.gov/Refunds.\n•\nThe IRS can’t issue refunds before \nmid-February 2019 for returns that claimed \nthe EIC or the ACTC. This applies to the \nentire refund, not just the portion associ-\nated with these credits.\n•\nDownload the official IRS2Go app to your \nmobile device to check your refund status.\n•\nCall the automated refund hotline at \n800-829-1954.\nMaking a tax payment. The IRS uses the lat-\nest encryption technology to ensure your elec-\ntronic payments are safe and secure. You can \nmake electronic payments online, by phone, \nand from a mobile device using the IRS2Go \napp. Paying electronically is quick, easy, and \nfaster than mailing in a check or money order. \nGo to IRS.gov/Payments to make a payment \nusing any of the following options.\n•\nIRS Direct Pay: Pay your individual tax bill \nor estimated tax payment directly from \nyour checking or savings account at no \ncost to you.\n•\nDebit or credit card: Choose an ap-\nproved payment processor to pay online, \nby phone, and by mobile device.\n•\nElectronic Funds Withdrawal: Offered \nonly when filing your federal taxes using \ntax return preparation software or through \na tax professional.\n•\nElectronic Federal Tax Payment Sys-\ntem: Best option for businesses. Enroll-\nment is required.\n•\nCheck or money order: Mail your pay-\nment to the address listed on the notice or \ninstructions.\n•\nCash: You may be able to pay your taxes \nwith cash at a participating retail store.\nWhat if I can’t pay now? Go to IRS.gov/\nPayments for more information about your op-\ntions.\n•\nApply for an online payment agreement \n(IRS.gov/OPA) to meet your tax obligation \nin monthly installments if you can’t pay \nyour taxes in full today. Once you complete \nthe online process, you will receive imme-\ndiate notification of whether your agree-\nment has been approved.\n•\nUse the Offer in Compromise Pre-Qualifier \n(IRS.gov/OIC) to see if you can settle your \ntax debt for less than the full amount you \nowe.\nChecking the status of an amended return. \nGo to IRS.gov/WMAR to track the status of \nForm 1040X amended returns. Please note that \nit can take up to 3 weeks from the date you \nmailed your amended return for it to show up in \nour system and processing it can take up to 16 \nweeks.\nUnderstanding an IRS notice or letter. Go to \nIRS.gov/Notices to find additional information \nabout responding to an IRS notice or letter.\nContacting your local IRS office. Keep in \nmind, many questions can be answered on \nIRS.gov without visiting an IRS Tax Assistance \nCenter (TAC). Go to IRS.gov/LetUsHelp for the \ntopics people ask about most. If you still need \nhelp, IRS TACs provide tax help when a tax is-\nsue can’t be handled online or by phone. All \nTACs now provide service by appointment so \nyou’ll know in advance that you can get the \nservice you need without long wait times. Be-\nfore you visit, go to IRS.gov/TACLocator to find \nthe nearest TAC, check hours, available serv-\nices, and appointment options. Or, on the \nIRS2Go app, under the Stay Connected tab, \nchoose the Contact Us option and click on “Lo-\ncal Offices.”\nWatching IRS videos. The IRS Video portal \n(IRSVideos.gov) contains video and audio pre-\nsentations for individuals, small businesses, \nand tax professionals.\nGetting tax information in other languages. \nFor taxpayers whose native language isn’t Eng-\nlish, we have the following resources available. \nTaxpayers can find information on IRS.gov in \nthe following languages.\n•\nSpanish (IRS.gov/Spanish).\n•\nChinese (IRS.gov/Chinese).\n•\nVietnamese (IRS.gov/Vietnamese).\n•\nKorean (IRS.gov/Korean).\n•\nRussian (IRS.gov/Russian).\nThe IRS TACs provide over-the-phone inter-\npreter service in over 170 languages, and the \nservice is available free to taxpayers.\nThe Taxpayer Advocate \nService (TAS) Is Here To \nHelp You\nWhat is TAS?\nTAS is an independent organization within the \nIRS that helps taxpayers and protects taxpayer \nrights. Their job is to ensure that every taxpayer \nis treated fairly and that you know and under-\nstand your rights under the Taxpayer Bill of \nRights.\nHow Can You Learn About Your \nTaxpayer Rights?\nThe Taxpayer Bill of Rights describes 10 basic \nrights that all taxpayers have when dealing with \nthe IRS. Go to TaxpayerAdvocate.IRS.gov to \nhelp you understand what these rights mean to \nyou and how they apply. These are your rights. \nKnow them. Use them.\nWhat Can TAS Do For You?\nTAS can help you resolve problems that you \ncan’t resolve with the IRS. And their service is \nfree. If you qualify for their assistance, you will \nbe assigned to one advocate who will work with \nyou throughout the process and will do \nPage 8 \nPublication 516 (November 2018)\n", "everything possible to resolve your issue. TAS \ncan help you if:\n•\nYour problem is causing financial difficulty \nfor you, your family, or your business;\n•\nYou face (or your business is facing) an \nimmediate threat of adverse action; or\n•\nYou’ve tried repeatedly to contact the IRS \nbut no one has responded, or the IRS \nhasn’t responded by the date promised.\nHow Can You Reach TAS?\nTAS has offices in every state, the District of \nColumbia, and Puerto Rico. Your local advo-\ncate’s number is in your local directory and at \nTaxpayerAdvocate.IRS.gov/Contact-Us. \nYou \ncan also call them at 877-777-4778.\nHow Else Does TAS Help \nTaxpayers?\nTAS works to resolve large-scale problems that \naffect many taxpayers. If you know of one of \nthese broad issues, please report it to them at \nIRS.gov/SAMS.\nTAS also has a website, Tax Reform \nChanges, which shows you how the new tax \nlaw may change your future tax filings and helps \nyou plan for these changes. The information is \ncategorized by tax topic in the order of the IRS \nForm 1040. Go to TaxChanges.us for more in-\nformation.\nLow Income Taxpayer \nClinics (LITCs)\nLITCs are independent from the IRS. LITCs \nrepresent individuals whose income is below a \ncertain level and need to resolve tax problems \nwith the IRS, such as audits, appeals, and tax \ncollection disputes. In addition, clinics can pro-\nvide information about taxpayer rights and re-\nsponsibilities in different languages for individu-\nals who speak English as a second language. \nServices are offered for free or a small fee. To \nfind \na \nclinic \nnear \nyou, \nvisit \nTaxpayerAdvocate.IRS.gov/LITCmap or see \nIRS Pub. 4134, Low Income Taxpayer Clinic \nList.\nTo help us develop a more useful index, please let us know if you have ideas for index entries.\nSee “Comments and Suggestions” in the “Introduction” for the ways you can reach us.\nIndex\n \nA\nAllowances 3\nAmerican Institute in Taiwan 3\nAssistance (See Tax help)\nAway from home 4\nB\nBusiness expenses, how to \nreport 6\nC\nCombat zone 1\nCommuting expenses 5\nContributions 6\nCost-of-living allowances 3\nCredit for foreign taxes 7\nD\nDanger pay (See Pay differentials)\nDeath due to terrorist action 2\nDeduction for foreign taxes 7\nDifferential pay 3\nE\nEntertainment expenses 5\nExtension of time to file return 2\nF\nFederal court employees 3\nFederal crime investigations 4\nFiling information 2\nForeign areas allowances 3\nForeign bank accounts 3\nForeign earned income and \nhousing exclusions 3\nForeign income 3\nForeign taxes 7\nForms:\n1116 7\n3903 6\nFinCEN 114 3\nH\nHome, sale of 4\nHome leave 5\nHome mortgage interest 6\nI\nIdentity theft 8\nInterest on home mortgage 6\nInternational organization, U.S. \nreemployment after serving \nwith 4\nItemized deductions:\nContributions 6\nHome mortgage interest 6\nReal estate tax 6\nL\nLodging 4\nM\nMeal expenses 5\nMortgage interest 6\nMoving expenses 6\nP\nPay differentials 3\nPeace Corps volunteers 4\nPersonal property, sale of 4\nPost differentials (See Pay \ndifferentials)\nPost exchanges 3\nPrincipal representative 4\nProving expenses 5\nPublications (See Tax help)\nR\nReal estate tax 6\nRecordkeeping, business \nexpenses 5\nReemployed by federal agency 4\nReporting:\nBusiness expenses 6\nMoving expenses 6\nS\nSale of home 4\nSale of personal property 4\nT\nTaiwan, American Institute in 3\nTax credit for foreign taxes 7\nTax help 7\nTemporary assignment 4\nTerrorist action 2\nTransportation expenses 5\nTravel expenses 4\nW\nWhen to file return 2\nPublication 516 (November 2018)\n Page 9\n" ]
i1065sb2.pdf	1218 Inst 1065 (Schedule B-2) (PDF)	https://www.irs.gov/pub/irs-pdf/i1065sb2.pdf	[ "Instructions for Schedule B-2 \n(Form 1065)\n(December 2018)\nElection Out of the Centralized Partnership Audit Regime\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue \nCode unless otherwise noted.\nFuture Developments\nFor the latest information about \ndevelopments related to Schedule B-2 \n(Form 1065) and its instructions, such as \nlegislation enacted after they were \npublished, go to IRS.gov/Form1065.\nWhat’s New\nBipartisan Budget Act. The Bipartisan \nBudget Act of 2015 (BBA) created a new \ncentralized partnership audit regime \neffective for partnership tax years \nbeginning after 2017. Section 6221(b) (as \namended by BBA) provides that certain \npartnerships with 100 or fewer partners \nmay elect out of the centralized \npartnership audit regime. This schedule \nwas created to allow partnerships to elect \nout of the centralized partnership audit \nregime.\nPurpose of Form\nPartnerships with 100 or fewer partners \ncan annually elect out of the centralized \npartnership audit regime if each partner for \nthe tax year is an individual, a C \ncorporation, a foreign entity that would be \ntreated as a C corporation were it \ndomestic, an S corporation, or an estate of \na deceased partner. For purposes of \ndetermining whether the partnership has \n100 or fewer partners, the partnership \nmust include, in the count of partners, all \nshareholders of each S corporation that is \na partner. If a partnership makes an \nelection out of the centralized partnership \naudit regime, the partnership must \ncomplete and attach this form to the \npartnership return for the tax year the \nelection is being made.\nEligible partnership. A partnership is an \neligible partnership if it has 100 or fewer \neligible partners for the tax year. Whether \nthe partnership has 100 or fewer partners \nis determined by adding the number of \nSchedules K-1 required to be issued by \nthe partnership for the tax year plus the \nnumber of Schedules K-1 required to be \nissued by each partner that is an S \ncorporation to its shareholders for the tax \nyear of the S corporation ending with or \nwithin the partnership tax year. A \npartnership is not an eligible partnership if \nit is required to issue a Schedule K-1 to \nany of the following partners.\n• A partnership.\n• A trust.\n• A foreign entity that would not be \ntreated as a C corporation were it a \ndomestic entity.\n• A disregarded entity described in \nRegulations 301.7701-2(c)(2)(i).\n• An estate of an individual other than a \ndeceased partner.\n• Any person that holds an interest in the \npartnership on behalf of another person.\nWho Must File\nPartnerships, including Real Estate \nMortgage Investment Conduits (REMIC), \nthat elect out of the centralized partnership \naudit regime must complete this form for \nevery tax year that the election is to be \neffective. If the form is not completed \ncorrectly, the IRS may determine that the \nelection is not valid.\nHow To File\nThis form must be attached to a timely \nfiled (including extensions) Form 1065 (or \nForm 1066 in the case of a REMIC) for \nevery tax year the partnership is electing \nout of the centralized partnership audit \nregime.\nSpecific Instructions\nPart I—List of Eligible Partners. In \ncolumn 1 provide the name of the partner \nrequired to be furnished a Schedule K-1 \nfrom the partnership for the tax year. In \ncolumn 2 provide the correct U.S. Tax \nIdentification Number (TIN) of the partner. \nInaccurate TINs will result in validation \nerrors, and the IRS may determine that the \nelection is not valid. In column 3 provide \nthe code for the type of eligible partner. If \nthe code is not one of the following, you \nmay not elect out of the centralized \npartnership audit regime. The following \nare the codes to be used in column 3 for \neligible partners.\n• I— Individual\n• C—Corporation\n• S—S corporation\n• E— Estate of deceased partner\n• F— Foreign partner that would be \ntreated as a C corporation if it were a \ndomestic entity\nIf the partnership has more than 15 \npartners, use Part IV to continue the list of \npartners.\nIneligible partner types. Types of \npartners that will invalidate your election \nare the following.\n• Partnerships,\n• Trusts,\n• Foreign entities not treated as C \ncorporations if they were domestic \nentities,\n• Disregarded entities described in \nRegulations 301.7701-2(c)(2)(i),\n• Estates of individuals other than those \nof deceased partners, and\n• Persons that hold an interest in the \npartnership on behalf of another person.\nBy completing Part I, you are making an \naffirmative statement that all of the \npartners in the partnership meet eligibility \nrequirements under section 6221(b)(1)(C), \nas amended by BBA, and you have \nprovided all of the information required on \nthis schedule.\nPart II—List of S Corporation Share-\nholders. For each S corporation that is a \npartner in the partnership, provide the \nname of the S corporation and the U.S. \nTIN of the S corporation. If there is more \nthan one S corporation that is a partner in \nthe partnership during the tax year, \ncomplete a separate Part II (and Part V, if \napplicable) of this Schedule B-2 for each \nadditional S corporation partner. For each \nS corporation provide the correct name of \neach shareholder for the tax year of the S \ncorporation ending with or within the \npartnership tax year, the correct U.S. TIN \nfor each shareholder, and the type of \nperson code. The following are codes \navailable for S corporation shareholders.\n• I— Individual\n• T—Trust\n• E— Estate of deceased shareholder\n• O—Other\nThe “Other” code includes pension plans \nunder section 401(a), including Employee \nStock Ownership Plans (ESOPs); section \n501(c)(3) charitable organizations; or \neligible disregarded entities.\nIf there are more than 12 shareholders \nfor Part II, use Part V to continue the list of \nshareholders for that S corporation \npartner.\nPart III—Total Number of Schedules \nK-1 Required To Be Issued. The \nDec 18, 2018\nCat. No. 69661H\n", "number of Schedules K-1 are determined \nby adding the number of Schedules K-1 \nrequired to be issued by the partnership \nfor the tax year plus the number of \nSchedules K-1 required to be issued by \neach partner that is an S corporation to its \nshareholders for the tax year of the S \ncorporation ending with or within the \npartnership tax year. Part III adds the total \nnumber of Schedules K-1 required to be \nissued by the partnership (as listed in Part \nI and Part IV) and the number of \nSchedules K-1 required to be issued by \neach S corporation partner (as listed in \nPart II and Part V) to determine the total \nnumber of partners in the partnership for \nthe tax year.\nLine 1. Enter the total number of \npartners reported on Part I and Part IV.\nLine 2. Enter the total number of \nshareholders reported on Part II and Part \nV. Do not include the S corporation \npartner(s) in this count since those \npartners should be included on Line 1.\nLine 3. Add Line 1 and Line 2 and \nreport the sum on Line 3. This number \nshould not exceed 100. If it does, this \npartnership is not eligible to elect out. \nInclude this total on Form 1065, \nSchedule B, Question 25.\nPart IV. If the partnership is required to \nissue Schedules K-1 to more than 15 \npartners, complete Part IV—Continuation \nList of Eligible Partners.\nPart V. Complete Part V if the Part II S \ncorporation partner is required to issue \nSchedules K-1 to more than 12 \nshareholders. Always include the name of \nthe S corporation partner and U.S. TIN for \nthe partner at the top of the page for the \ngrouping of shareholders that are listed. \nUse the same instructions provided under \nPart II.\n-2-\nInstructions for Schedule B-2 (Form 1065) (Dec. 2018)\n" ]
f965sd.pdf	0119 Form 965 (Schedule D) (PDF)	https://www.irs.gov/pub/irs-pdf/f965sd.pdf	[ "SCHEDULE D \n(Form 965)\n(January 2019)\nU.S. Shareholder’s Aggregate Foreign Cash Position\nDepartment of the Treasury \nInternal Revenue Service\n▶ Attach to Form 965. \n▶ Go to www.irs.gov/Form965 for instructions and the latest information. \nOMB No. 1545-0123\nName of person filing this return\nIdentifying number\nName of \nSpecified Foreign Corporation\n(a) \nEIN or Reference ID \nNumber of the \nForeign Corporation \n(see instructions)\n(b) \nCash Position at Close \nof the Last Taxable Year \nPrior to the Year \nReferenced in Column (d) \n(enter amount from \nSchedule E, column (b)(3))\n(c) \nPro Rata Share \nof Column (b)\n(d) \nCash Position at Close \nof the Last Taxable Year \nThat Ends Before \nNovember 2, 2017 \n(enter amount from \nSchedule E, column (c)(3))\n(e) \nPro Rata Share \nof Column (d)\n(f) \nCash Position at Close \nof the Last Taxable Year \nBeginning Before \nJanuary 1, 2018 \n(enter amount from \nSchedule E, column (d)(3))\n(g) \nPro Rata Share \nof Column (f)\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15 \n16\nTotal (lines 1–15) \n.\n.\nAdd schedules as needed. \nFor Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.\nCat. No. 71325G\nSchedule D (Form 965) (1-2019)\nEnter amounts in U.S. Dollars.\n", "Schedule D (Form 965) (1-2019)\nPage 2\n17 Enter the total of column (g) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n17 \n18 Combine totals of columns (c) and (e) and divide by two .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n18\n19 Aggregate Foreign Cash Position. Enter the larger of the amount on line 17 or the amount on line 18 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n19\n20 Aggregate Foreign Cash Position Taken Into Account on the 2017 Tax Return .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n20\n21 Aggregate Foreign Cash Position Taken Into Account on the 2018 Tax Return .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n21\nSchedule D (Form 965) (1-2019)\n" ]
f8865sh.pdf	1118 Form 8865 (Schedule H) (PDF)	https://www.irs.gov/pub/irs-pdf/f8865sh.pdf	[ "SCHEDULE H \n(Form 8865)\n(November 2018) \nDepartment of the Treasury \nInternal Revenue Service\nAcceleration Events and Exceptions Reporting Relating \nto Gain Deferral Method Under Section 721(c)\n▶ Attach to Form 8865. See the Instructions for Form 8865. \n▶ Go to www.irs.gov/Form8865 for instructions and the latest information.\nOMB No. 1545-1668\nName of person filing Form 8865\nFiler’s identifying number\nName of partnership\nSuccessor \npartnership\nEIN (if any)\nReference ID number (see instructions)\nName of U.S. transferor (see instructions)\nSuccessor \nU.S. transferor\nFiling year: (see instructions)\nTax year of gain deferral contribution\nAnnual reporting\nPart I\nAcceleration Event (see instructions)\n(a) \nSchedule G, \nPart I, \nline number\n(b) \nDescription of event \n(c) \nDate of event \n(d) \nGain recognized \n(e) \nPartnership’s \nadjustment to \nsection 721(c) \nproperty tax basis \n(f) \nPartial \nacceleration \nevent\nPart II\nTermination Event (see instructions)\n(a) \nSchedule G, \nPart I, \nline number\n(b) \nDescription of event \n(c) \nDate of event \nPart III\nSuccessor Event (see instructions)\n(a) \nSchedule G, \nPart I, \nline number\n(b) \nDescription of event \n(c) \nDate of event \n(d) \nName, address, and U.S. taxpayer identification number (U.S. TIN) (if any) \nof successor partnership, lower-tier partnership, upper-tier partnership, \nor U.S. corporation (as applicable)\nPart IV\nTaxable Disposition of a Portion of an Interest in Partnership Event (see instructions)\n(a) \nDescription of event \n(b) \nDate of event \n(c) \nPercentage \nof partnership \ninterest disposed\n(d) \nPercentage \nof partnership \ninterest retained\n(e) \nAggregate remaining \nbuilt-in gain attributed to \npartnership interest retained\nPart V\nSection 367 Transfer Event (see instructions)\n(a) \nSchedule G, \nPart I, \nline number\n(b) \nDescription of event \n(c) \nDate of event \n(d) \nGain recognized \n(e) \nName, address, and U.S. TIN (if any) \nof foreign transferee \ncorporation (as applicable)\nPart VI\nSupplemental Information (see instructions)\nFor Paperwork Reduction Act Notice, see the Instructions for Form 8865.\nCat. No. 26331C\nSchedule H (Form 8865) (11-2018)\n" ]
f1065sb2.pdf	1218 Form 1065 (Schedule B-2) (PDF)	https://www.irs.gov/pub/irs-pdf/f1065sb2.pdf	[ "SCHEDULE B-2 \n(Form 1065)\n(December 2018)\nDepartment of the Treasury \nInternal Revenue Service \nElection Out of the Centralized \nPartnership Audit Regime\n▶ Attach to Form 1065 or Form 1066. \n▶ Go to www.irs.gov/Form1065 for instructions and the latest information.\nOMB No. 1545-0123\nName of Partnership\nEmployer Identification Number (EIN)\nCertain partnerships with 100 or fewer partners can elect out of the centralized partnership audit regime if each partner is an individual, \na C corporation, a foreign entity that would be treated as a C corporation were it domestic, an S corporation, or an estate of a deceased \npartner. For purposes of determining whether the partnership has 100 or fewer partners, the partnership must include all shareholders of \nany S corporation that is a partner. By completing Part I, you are making an affirmative statement that all of the partners in the \npartnership are eligible partners under section 6221(b)(1)(C) and you have provided all of the information on this schedule. See the \ninstructions, including the instructions for the treatment of real estate mortgage investment conduits (REMICs), for more details.\nPart I\nList of Eligible Partners \nUse the following codes under Type of Eligible Partner: \nI – Individual C – Corporation E – Estate of Deceased Partner F – Eligible Foreign Entity S – S corporation\nName of Partner\nTaxpayer Identification Number (TIN)\nType of Eligible \nPartner (Code)\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\nContinued on Part IV\nPart II\nList of S Corporation Shareholders (For each S corporation partner, complete a separate Part II and \nseparate Part V, if needed.) \nUse the following codes under Type of Person: \nI – Individual E – Estate of Deceased Shareholder T – Trust O – Other\nName of \nS Corporation Partner ▶\nTIN of Partner ▶\nName of Shareholder\nShareholder TIN\nType of Person \n(Code)\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\nContinued on Part V\nPart III\nTotal Number of Schedules K-1 Required To Be Issued. See instructions.\n1\nTotal of Part I and all Parts IV Schedules K-1 required to be issued by the partnership \n.\n.\n.\n.\n1\n2\nTotal of Part II and all Parts V Schedules K-1 required to be issued by any S corporation partners .\n2\n3\nTotal. Add line 1 and line 2 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3\nNote: If line 3 is more than 100, the partnership cannot make the election under section 6221(b).\nFor Paperwork Reduction Act Notice, see the Instructions for Form 1065.\nCat. No. 69658K\nSchedule B-2 (Form 1065) (12-2018)\n", "Schedule B-2 (Form 1065) (12-2018)\nPage 2 \nName of Partnership\nEmployer Identification Number (EIN)\nPart IV\nContinuation of List of Eligible Partners \nUse the following codes under Type of Eligible Partner: \nI – Individual C – Corporation E – Estate of Deceased Partner F – Eligible Foreign Entity S – S corporation \nName of Partner\nTIN\nType of Eligible \nPartner (Code)\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n31\n32\n33\n34\n35\n36\n37\n38\n39\n40\n41\n42\n43\n44\n45\n46\n47\n48\n49\n50\n51\n52\n53\n54\n55\n56\n57\n58\n59\n60\n61\n62\n63\n64\n65\n66\n67\nSchedule B-2 (Form 1065) (12-2018)\n", "Schedule B-2 (Form 1065) (12-2018)\nPage 3 \nName of Partnership\nEmployer Identification Number (EIN)\nPart IV\nContinuation of List of Eligible Partners \nUse the following codes under Type of Eligible Partner: \nI – Individual C – Corporation E – Estate of Deceased Partner F – Eligible Foreign Entity S – S corporation \nName of Partner\nTIN\nType of Eligible \nPartner (Code)\n68\n69\n70\n71\n72\n73\n74\n75\n76\n77\n78\n79\n80\n81\n82\n83\n84\n85\n86\n87\n88\n89\n90\n91\n92\n93\n94\n95\n96\n97\n98\n99\n100\nSchedule B-2 (Form 1065) (12-2018)\n", "Schedule B-2 (Form 1065) (12-2018)\nPage 4 \nName of Partnership\nEmployer Identification Number (EIN)\nPart V\nContinuation of List of S Corporation Shareholders (For each S corporation partner, complete a separate \nPart II and separate Part V, if needed.) \nUse the following codes under Type of Person: \nI – Individual E – Estate of Deceased Shareholder T – Trust O – Other\nName of \nS Corporation Partner ▶\nTIN of Partner ▶\nName of Shareholder\nShareholder TIN\nType of Person \n(Code)\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n31\n32\n33\n34\n35\n36\n37\n38\n39\n40\n41\n42\n43\n44\n45\n46\n47\n48\n49\n50\n51\n52\n53\n54\n55\n56\n57\n58\n59\n60\n61\nSchedule B-2 (Form 1065) (12-2018)\n", "Schedule B-2 (Form 1065) (12-2018)\nPage 5 \nName of Partnership\nEmployer Identification Number (EIN)\nPart V\nContinuation of List of S Corporation Shareholders (For each S corporation partner, complete a separate \nPart II and separate Part V, if needed.) \nUse the following codes under Type of Person: \nI – Individual E – Estate of Deceased Shareholder T – Trust O – Other\nName of \nS Corporation Partner ▶\nTIN of Partner ▶\nName of Shareholder\nShareholder TIN\nType of Person \n(Code)\n62\n63\n64\n65\n66\n67\n68\n69\n70\n71\n72\n73\n74\n75\n76\n77\n78\n79\n80\n81\n82\n83\n84\n85\n86\n87\n88\n89\n90\n91\n92\n93\n94\n95\n96\n97\n98\nSchedule B-2 (Form 1065) (12-2018)\n" ]
f8621.pdf	1218 Form 8621 (PDF)	https://www.irs.gov/pub/irs-pdf/f8621.pdf	[ "Form 8621\n(Rev. December 2018)\nDepartment of the Treasury \nInternal Revenue Service \nInformation Return by a Shareholder of a Passive Foreign \n Investment Company or Qualified Electing Fund \n▶ Go to www.irs.gov/Form8621 for instructions and the latest information. \nOMB No. 1545-1002 \nAttachment \nSequence No. 69\nName of shareholder \nNumber, street, and room or suite no. If a P.O. box, see instructions. \nCity or town, state, and ZIP code or country \nIdentifying number (see instructions) \nShareholder tax year: calendar year 20\n or other tax year \nbeginning\n , 20 \n and ending \n , 20\n.\nCheck type of shareholder filing the return: \nIndividual\nCorporation \nPartnership\nS Corporation\nNongrantor Trust\nEstate\nCheck if any Excepted Specified Foreign Financial Assets are reported on this form. See instructions \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nQualifying Insurance Corporation Election—I, a shareholder of stock of a foreign corporation, elect to treat such stock as the stock of a Qualifying \nInsurance Corporation under the alternative facts and circumstances test within the meaning of section 1297(f)(2). See instructions .\n.\n.\n.\n.\nName of foreign corporation, passive foreign investment company (PFIC), or qualified electing fund (QEF) \nAddress (Enter number, street, city or town, and country.) \nEmployer identification number (if any) \nReference ID number (see instructions) \nTax year of foreign corporation, PFIC, or QEF: calendar year 20\nor other tax year beginning\n , 20\nand ending\n , 20\n.\nPart I \nSummary of Annual Information (see instructions)\nProvide the following information with respect to all shares of the PFIC held by the shareholder: \n1 \nDescription of each class of shares held by the shareholder: \nCheck if shares jointly owned with spouse.\n2\nDate shares acquired during the tax year, if applicable:\n3\nNumber of shares held at the end of the tax year:\n4\nValue of shares held at the end of the tax year (check the appropriate box, if applicable):\n(a) \n$0–50,000\n(b)\n$50,001–100,000\n(c)\n$100,001–150,000\n(d)\n$150,001–200,000\n(e) If more than $200,000, list value:\n5\nType of PFIC and amount of any excess distribution or gain treated as an excess distribution under section 1291, inclusion under section 1293, \nand inclusion or deduction under section 1296 (check all boxes that apply):\n(a) \nSection 1291\n$\n(b)\nSection 1293 (Qualified Electing Fund)\n$\n(c)\nSection 1296 (Mark to Market)\n$\nPart II \nElections (see instructions) \nA \nElection To Treat the PFIC as a QEF. I, a shareholder of a PFIC, elect to treat the PFIC as a QEF. Complete lines 6a through 7c of Part III. \nB \n \nElection To Extend Time For Payment of Tax. I, a shareholder of a QEF, elect to extend the time for payment of tax on the undistributed \nearnings and profits of the QEF until this election is terminated. Complete lines 8a through 9c of Part III to calculate the tax that may be deferred. \nNote: If any portion of line 6a or line 7a of Part III is includible under section 951, you may not make this election. Also, see sections 1294(c) \nand 1294(f) and the related regulations for events that terminate this election. \nC\nElection To Mark-to-Market PFIC Stock. I, a shareholder of a PFIC, elect to mark-to-market the PFIC stock that is marketable within the \nmeaning of section 1296(e). Complete Part IV. \nD\nDeemed Sale Election. I, a shareholder on the first day of a PFIC’s first tax year as a QEF, elect to recognize gain on the deemed sale of my \ninterest in the PFIC. Enter gain or loss on line 15f of Part V.\nE\nDeemed Dividend Election. I, a shareholder on the first day of a PFIC’s first tax year as a QEF that is a controlled foreign corporation (CFC), \nelect to treat an amount equal to my share of the post-1986 earnings and profits of the CFC as an excess distribution. Enter this amount on \nline 15e of Part V. If the excess distribution is greater than zero, also complete line 16 of Part V. \nF\nElection To Recognize Gain on Deemed Sale of PFIC. I, a shareholder of a former PFIC or a PFIC to which section 1297(d) applies, elect to \ntreat as an excess distribution the gain recognized on the deemed sale of my interest in the PFIC on the last day of its last tax year as a PFIC \nunder section 1297(a). Enter gain on line 15f of Part V. \nG\nDeemed Dividend Election With Respect to a Section 1297(e) PFIC. I, a shareholder of a section 1297(e) PFIC, within the meaning of \nRegulations section 1.1297-3(a), elect to make a deemed dividend election with respect to the Section 1297(e) PFIC. My holding period in the \nstock of the Section 1297(e) PFIC includes the CFC qualification date, as defined in Regulations section 1.1297-3(d). Enter the excess \ndistribution on line 15e, Part V. If the excess distribution is greater than zero, also complete line 16, Part V.\nH\nDeemed Dividend Election With Respect to a Former PFIC. I, a shareholder of a former PFIC, within the meaning of Regulations section \n1.1298-3(a), elect to make a deemed dividend election with respect to the former PFIC. My holding period in the stock of the former PFIC \nincludes the termination date, as defined in Regulations section 1.1298-3(d). Enter the excess distribution on line 15e, Part V. If the excess \ndistribution is greater than zero, also complete line 16, Part V.\nFor Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. \nCat. No. 64174H \nForm 8621 (Rev. 12-2018)\n", "Form 8621 (Rev. 12-2018) \nPage 2 \nPart III \nIncome From a Qualified Electing Fund (QEF). All QEF shareholders complete lines 6a through 7c. If you are making \nElection B, also complete lines 8a through 9c. See instructions. \n6a \nEnter your pro rata share of the ordinary earnings of the QEF\n.\n.\n.\n.\n.\n.\n6a \nb \n \nEnter the portion of line 6a that is included in income under section 951 or that \nmay be excluded under section 1293(g)\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6b \nc \nSubtract line 6b from line 6a. Enter this amount on your tax return as ordinary income .\n.\n.\n.\n.\n.\n.\n.\n6c \n7a \nEnter your pro rata share of the total net capital gain of the QEF\n.\n.\n.\n.\n.\n7a \nb \n \nEnter the portion of line 7a that is included in income under section 951 or that \nmay be excluded under section 1293(g) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7b \nc \n \nSubtract line 7b from line 7a. This amount is a net long-term capital gain. Enter this amount in Part II of the \nSchedule D used for your income tax return. See instructions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7c \nComplete lines 8 and 9 only if you are making a section 1294 election (Election B) for the current tax year.\n8a \nAdd lines 6c and 7c .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8a \nb \n \nEnter the total amount of cash and the fair market value of other property distributed \nor deemed distributed to you during the tax year of the QEF. See instructions \n.\n.\n8b \nc \n \nEnter the portion of line 8a not already included in line 8b that is attributable to shares \nin the QEF that you disposed of, pledged, or otherwise transferred during the tax year \n8c\nd\nAdd lines 8b and 8c .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8d \ne\nSubtract line 8d from line 8a, and enter the difference (if zero or less, enter amount in brackets) .\n.\n.\n.\n.\n8e \nImportant: If line 8e is greater than zero, and no portion of line 6a or 7a is includible in income under section 951, \nyou may make Election B with respect to the amount on line 8e. \n9a \nEnter the total tax for the tax year. See instructions .\n.\n.\n.\n.\n.\n.\n.\n.\n9a \nb \n \nEnter the total tax for the tax year determined without regard to the amount \nentered on line 8e .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9b \nc \n \nSubtract line 9b from line 9a. This is the deferred tax, the time for payment of which is extended by \nmaking Election B. See instructions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9c \nPart IV \nGain or (Loss) From Mark-to-Market Election (see instructions) \n10a \nEnter the fair market value of your PFIC stock at the end of the tax year .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10a\nb\nEnter your adjusted basis in the stock at the end of the tax year \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10b\nc \n \nSubtract line 10b from line 10a. If a gain, do not complete lines 11 and 12. Include this amount as ordinary \nincome on your tax return. If a loss, go to line 11 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10c\n11\nEnter any unreversed inclusions (as defined in section 1296(d)) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n11\n12 \n \nEnter the loss from line 10c, but only to the extent of unreversed inclusions on line 11. Include this amount as \nan ordinary loss on your tax return .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n12\n13\nIf you sold or otherwise disposed of any section 1296 stock (see instructions) during the tax year:\na \nEnter the fair market value of the stock on the date of sale or disposition \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n13a\nb\nEnter the adjusted basis of the stock on the date of sale or disposition \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n13b\nc \n \nSubtract line 13b from line 13a. If a gain, do not complete line 14. Include this amount as ordinary income on \nyour tax return. If a loss, go to line 14 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n13c \n14a \nEnter any unreversed inclusions (as defined in section 1296(d)) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n14a \nb \n \n \nEnter the loss from line 13c, but only to the extent of unreversed inclusions on line 14a. Include this amount as \nan ordinary loss on your tax return. If the loss on line 13c exceeds unreversed inclusions on line 14a, complete \nline 14c .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. \n14b \nc \n \n \nEnter the amount by which the loss on line 13c exceeds unreversed inclusions on line 14a. Include this amount \non your tax return according to the rules generally applicable for losses provided elsewhere in the Code and \nregulations .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n14c \nNote: See instructions in case of multiple sales or dispositions.\nForm 8621 (Rev. 12-2018)\n", "Form 8621 (Rev. 12-2018) \nPage 3\nPart V \nDistributions From and Dispositions of Stock of a Section 1291 Fund (see instructions) \nComplete a separate Part V for each excess distribution and disposition. See instructions. \n15 \n \na \n \nEnter your total distributions from the section 1291 fund during the current tax year with respect to the \napplicable stock. If the holding period of the stock began in the current tax year, see instructions \n.\n.\n.\n.\n15a \nb \n \n \n \nEnter the total distributions (reduced by the portions of such distributions that were excess distributions but \nnot included in income under section 1291(a)(1)(B)) made by the fund with respect to the applicable stock for \neach of the 3 years preceding the current tax year (or if shorter, the portion of the shareholder’s holding period \nbefore the current tax year) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n15b \nc \nDivide line 15b by 3.0. (See instructions if the number of preceding tax years is less than 3.) .\n.\n.\n.\n.\n.\n15c \nd\nMultiply line 15c by 125% (1.25) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n15d \ne \n \n \n \n \nSubtract line 15d from line 15a. This amount, if more than zero, is the excess distribution with respect to the \napplicable stock. If there is an excess distribution, complete line 16. If zero or less and you did not dispose of \nstock during the tax year, do not complete the rest of Part V. See instructions if you received more than one \ndistribution during the current tax year. Also, see instructions for rules for reporting a nonexcess distribution on \nyour income tax return \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n15e \nf \n \nEnter gain or loss from the disposition of stock of a section 1291 fund or former section 1291 fund. If a gain, \ncomplete line 16. If a loss, show it in brackets and do not complete line 16 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n15f \n16 \n \n \n \na \n \n \n \nIf there is a positive amount on line 15e or 15f (or both), attach a statement for each excess distribution and \ndisposition. Show your holding period for each share of stock or block of shares held. Allocate the excess \ndistribution or gain to each day in your holding period. Add all amounts that are allocated to days in each tax \nyear. \nb \n \nEnter the total of the amounts determined in line 16a that are allocable to the current tax year and tax years before the \nforeign corporation became a PFIC (pre-PFIC years). Enter these amounts on your income tax return as other income \n16b \nc \n \nEnter the aggregate increases in tax (before credits) for each tax year in your holding period (other than the \ncurrent tax year and pre-PFIC years). See instructions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n16c\nd\nForeign tax credit (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n16d \ne\nSubtract line 16d from line 16c. Enter this amount on your income tax return as “additional tax.” See instructions \n16e\nf \n \nDetermine interest on each net increase in tax determined on line 16e using the rates and methods of section \n6621. Enter the aggregate amount of interest here. See instructions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n16f \nForm 8621 (Rev. 12-2018)\n", "Form 8621 (Rev. 12-2018)\nPage 4 \nPart VI \nStatus of Prior Year Section 1294 Elections and Termination of Section 1294 Elections \nComplete a separate column for each outstanding election. \nComplete lines 17 through \n20 to report the status of \noutstanding prior year \nsection 1294 elections.\n(i) \n(ii) \n(iii) \n(iv) \n(v) \n(vi) \n17 \n \nTax year of outstanding \nelection .\n.\n.\n.\n.\n.\n.\n18 \n \nUndistributed earnings to \nwhich the election relates \n.\n19\nDeferred tax \n.\n.\n.\n.\n.\n20 \n \nInterest accrued on deferred \ntax (line 19) as of the filing date \nComplete lines 21 through 24 \nonly if a section 1294 \nelection is terminated in the \ncurrent year.\n \n \n \n \n \n \n21\nEvent terminating election \n.\n22 \n \n \nEarnings distributed or \ndeemed distributed during the \ntax year .\n.\n.\n.\n.\n.\n.\n23 \n \nDeferred tax due with this \nreturn \n.\n.\n.\n.\n.\n.\n.\n24 \n \nAccrued interest due with this \nreturn. .\n.\n.\n.\n.\n.\n.\nComplete lines 25 and 26 \nonly if there is a partial \ntermination of a section \n1294 election in the current \ntax year.\n \n \n \n \n \n \n25 \n \n \nDeferred tax outstanding after \npartial termination of election. \nSubtract line 23 from line 19 .\n26 \n \n \nInterest accrued after partial \ntermination of election.\nSubtract line 24 from line 20 .\nForm 8621 (Rev. 12-2018)\n" ]
p5322.pdf	1018 Publ 5322 (PDF)	https://www.irs.gov/pub/irs-pdf/p5322.pdf	[ "1 \nAttachment: Job Aid – 1040X \nThis document provides guidance for assisting with preparing 1040x Amended Tax Returns as a \nresult of the Combat-Injured Veterans Tax Fairness Act passed in 2016. \nBackground: SPEC and its partners have a great opportunity to assist some disabled veterans who \nsacrificed for our country and, after separation, received a lump-sum disability severance payment\nthat was inadvertently taxed. As a result of the Combat-Injured Veterans Tax Fairness Act, in July\n2018, over 130,000 veterans received a letter from the Department of Defense (DoD) explaining how \nto claim the refund. They have the option to use the actual amount of their severance payment to \nclaim their refund or the simplified method, claiming a standard refund amount based on the \ncalendar year (an individual’s tax year) in which they received the severance payment.\nTwo options for veterans to claim a disability severance pay (DSP) tax refund: \n1. The simplified method can be used to claim a standard refund amount that doesn’t require\nveterans to have the original tax return or contact the IRS to obtain information from the tax\nreturn. The standard refund amount may be larger or smaller than the refund based on the\nactual amount of their DSP from the original return.\n2. Veterans can submit a claim based on the actual amount of their DSP by completing Form\n1040X, carefully following the instructions for Form 1040X.\nSPEC has approved the use of the simplified method as within the scope of service for VITA/TCE \nprograms. Additionally, SPEC has made allowances to its Quality Site Requirements so partners \ncan prepare Form 1040X more efficiently for veterans who choose to use the simplified method. It’s \nalso at the site’s discretion to allow volunteers certified in Advanced to complete traditional 1040X \nreturns for this refund but only if required information and tax preparation software is available.\nCompleting Form 1040X using the Simplified Method (See Job Aid for specific details)\nUsing the calendar year (the individual’s tax year) in which they received the severance payment. \nWrite “Disability Severance Payment” on line 15 of Form 1040X and enter on lines 15 and 22 the \nstandard refund amount listed below that applies:\nx\n$1,750 for tax years 1991 – 2005\nx\n$2,400 for tax years 2006 – 2010\nx\n$3,200 for tax years 2011 – 2016\nSimplified Method for survivors receiving Letter 6060-D\nSurvivors of veterans who received Letter 6060-D that their spouse or relative qualified for DSP tax \nrefunds can also submit a claim for credit or refund. Additional steps may include:\nx\nIRS Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, must \naccompany Form 1040X, unless the person filing the return is the surviving spouse of the \nservice member and filed a joint tax return with the service member for the year the veteran \nreceived Disability Severance Pay.\nx\nModifying the example explanation for Part III of Form 1040X as follows: \n“I attest my _______ (spouse or other) met the circumstances listed in attached Letter \n6060-D which entitles the estate to receive a refund of taxes withheld from the Disability \nSeverance Pay issued to my______ (spouse or other) in XXXX. A DSP refund claim has \nnot been previously filed.”\nFACT SHEET\nAssisting Veterans with Lump-Sum Disability Severance \nPay Refunds\nPublication 5322 (10-2018) Catalog Number 71991S Department of the Treasury Internal Revenue Service www.IRS.gov \n", "2 \nAttachment: Job Aid – 1040X \nVeterans who did not receive a letter \nx\nVeterans eligible for a refund who did not receive a letter from DoD may still file Form 1040X \nto claim a refund but must include the required documentation listed in Publication 3, Armed \nForces’ Tax Guide.\nx\nVeterans who do not have the required documentation to file a claim should contact the \nNational Archives, National Personnel Records Center, or the Department of Veterans \nAffairs.\nx\nVeterans who have not received a letter or have a question regarding the Combat Injured \nVeterans Tax Fairness Act can send an email to DFAS at dfas.cleveland-oh.jjf.mbx.dfas-irs-\[email protected].\nExceptions to SPEC policy and Quality Site Requirements (QSR)\nx\nSimplified method for preparing Form 1040X for DSP tax refunds is approved as within scope \nfor volunteers with Basic or higher certification. These returns can be prepared without using \ntax software. A fillable Form 1040X is available at irs.gov.\nx\nAt the site’s discretion, volunteers certified in Advanced may prepare a traditional Form \n1040X for DSP refunds but only if the tax preparation software is available and the taxpayer \nhas a copy of the prior year return and all required information.\nTo ensure consistency, the following process to the QSR will apply.\nQSR #1 Certification – minimum tax law certification requirement:\nx\nBasic - if using simplified method. \nx\nAdvanced - if completing traditional Form 1040X.\nQSR #2 Intake/Interview and Quality Review\nUsing the simplified method, veterans will only be required to complete the personal information \nsection in Part I of Form 13614-C. The following questions should be addressed:\nx\nDoes the veteran meet the circumstances listed in Letter 6060-A (or 6060-D) to qualify for \nDSP tax refund?\nx\nDid the veteran previously file and receive a DSP tax refund or exclude the DSP from their \noriginal Form 1040?\nQSR #4 Reference materials\nSites are encouraged to maintain copies of this Fact Sheet and the attached Job Aid for completing \nForm 1040X\nQSR #6 Timely filing tax returns \nForms 1040X cannot be e-filed. Volunteers should remind veterans to mail their Form 1040X to the \nIRS address provided within one year from the date of their Letter 6060-A (or 6060-D). \nAdditional information:\nx\nIRS will pay interest on Veterans’ DSP tax refunds. Note: IRS will issue a Form 1099-INT.\nx\nA claim can be filed for the standard refund amount even if the veteran or estate already \nfiled a claim for the DSP actual amount or excluded the DSP from their original Form 1040,\nin which case, the veteran or estate can only claim the difference between the standard \nrefund amount and the tax on the DSP amount.\nAdditional resources:\nx\nMore information on this issue is available on IRS.gov along with FAQs\nx\nVeterans may contact the National Archives, National Personnel Records Center, or the \nDepartment of Veterans Affairs to obtain their required documentation for submission \nx\nDefense Finance and Accounting Service website\n", "Fact Sheet – Job Aid – Assisting Veterans with Lump-Sum Disability Severance Pay Refund \n1 \nJOB Aid \nAssisting Veterans with Lump-Sum Disability Severance Pay Refund \nFill out the \ntaxpayer personal \ninformation \nsection, notating \nthe year being \namended \nx Write “Disability\nSeverance Pay” on\nline 15\nx Fill in the standard\nrefund amount on\nline 15B & line 22\nWrite “Veteran \nDisability \nSeverance” or “St. \nClair Claim” at top \nof page 1 \nStandard Refund Amounts for Simplified Method \n$1,750 for tax years 1991 – 2005 \n$2,400 for tax years 2006 – 2010 \n$3,200 for tax years 2011 – 2016 \n\u0004ƵŐƵƐƚ\u0003ϮϬϭϴ\n", "Fact Sheet – Job Aid – Assisting Veterans with Lump-Sum Disability Severance Pay Refund \n2 \nAssisting Veterans with Lump-Sum Disability Severance Pay Refund \nContinued \nProvide an \nexplanation in Part \nIII of Form 1040X \nThe following is an \nexample of \nexplanation that \ncan be used: \n“I attest I met the \ncircumstances listed \nin attached Letter \n6060-A which \nentitles me to a \nrefund of taxes \nwithheld from the \nDisability Severance \nPayment issued to \nme in XXXX. I have \nnot previously filed \na Disability \nSeverance Payment \nrefund claim.” \nSign & Date Form 1040X on page 2 and attach copy of letter from DFAS (Letter 6060-A or 6060-D) \nMail Form 1040X & attachments to: \nInternal Revenue Service \n333 W. Pershing Street, Stop 6503, P5 \nKansas City, MO 64108 \n\u0004ƵŐƵƐƚ\u0003ϮϬϭϴ\n" ]
n1036.pdf	1218 Notc 1036 (PDF)	https://www.irs.gov/pub/irs-pdf/n1036.pdf	[ "Notice 1036\n(Rev. December 2018)\nDepartment of the Treasury\nInternal Revenue Service\nEarly Release Copies of the 2019 \nPercentage Method Tables for \nIncome Tax Withholding\nFuture Developments\nFor the latest information about developments related to \nNotice 1036, such as legislation enacted after it was \npublished, go to IRS.gov/Notice1036.\nPercentage Method Tables for \nIncome Tax Withholding\nAttached are early release copies of the Percentage \nMethod Tables for Income Tax Withholding that will \nappear in Pub. 15, Employer's Tax Guide (For use in \n2019). Pub. 15 will be posted on IRS.gov in December \n2018.\nThe wage amounts shown in the Percentage Method \nTables for Income Tax Withholding are net wages after \nthe deduction for total withholding allowances. The \nwithholding allowance amounts by payroll period have \nchanged. For 2019, they are:\nPayroll Period\nOne Withholding\nAllowance\nWeekly\n$\n80.80\nBiweekly\n161.50\nSemimonthly\n175.00\nMonthly\n350.00\nQuarterly\n1,050.00\nSemiannually\n2,100.00\nAnnually\n4,200.00\nDaily or Miscellaneous\n(each day of the payroll period)\n16.20\nWhen employers use the Percentage Method Tables for \nIncome Tax Withholding, the tax for the pay period may \nbe rounded to the nearest dollar. If rounding is used, it \nmust be used consistently. Withheld tax amounts should \nbe rounded to the nearest whole dollar by dropping \namounts under 50 cents and increasing amounts from \n50 to 99 cents to the next dollar. For example, $2.30 \nbecomes $2 and $2.50 becomes $3.\nWithholding Adjustment for \nNonresident Aliens\nFor 2019, apply the procedure discussed next to figure \nthe amount of income tax to withhold from the wages of \nnonresident alien employees performing services within \nthe United States.\nNote. Nonresident alien students from India and \nbusiness apprentices from India aren't subject to this \nprocedure.\nInstructions. To figure how much income tax to \nwithhold from the wages paid to a nonresident alien \nemployee performing services in the United States, use \nthe following steps.\nStep 1. Add to the wages paid to the nonresident \nalien employee for the payroll period the amount shown \nin the chart below for the applicable payroll period.\nAmount To Add to Nonresident Alien Employee's \nWages for Calculating Income Tax Withholding \nOnly\nPayroll Period\nAdd Additional\nWeekly\n$\n153.80\nBiweekly\n307.70\nSemimonthly\n333.30\nMonthly\n666.70\nQuarterly\n2,000.00\nSemiannually\n4,000.00\nAnnually\n8,000.00\nDaily or Miscellaneous\n(each day of the payroll period)\n30.80\nStep 2. Use the amount figured in Step 1 and the \nnumber of withholding allowances claimed (generally \nlimited to one allowance) to figure income tax \nwithholding. Determine the value of withholding \nallowances by multiplying the number of withholding \nallowances claimed by the appropriate amount in the \nfirst table shown earlier. Reduce the amount figured in \nStep 1 by the value of withholding allowances and use \nthat reduced amount to determine the wages subject to \nincome tax withholding. Figure the income tax \nwithholding using the Percentage Method Tables for \nIncome Tax Withholding provided on pages 3 and 4. \nAlternatively, you can figure the income tax withholding \nusing the Wage Bracket Method Tables for Income Tax \nWithholding included in Pub. 15 (For use in 2019).\nSocial Security and Medicare Tax for \n2019\nFor social security, the tax rate is 6.2% each for the \nemployee and employer, unchanged from 2018. The \nsocial security wage base limit is $132,900. The \nMedicare tax rate is 1.45% each for the employee and \nemployer, unchanged from 2018. There is no wage base \nlimit for Medicare tax.\nIRS.gov\nCatalog No. 21974B\n", "Additional Medicare Tax Withholding\nIn addition to withholding Medicare tax at 1.45%, you \nmust withhold a 0.9% Additional Medicare Tax from \nwages you pay to an employee in excess of $200,000 in \na calendar year. You’re required to begin withholding \nAdditional Medicare Tax in the pay period in which you \npay wages in excess of $200,000 to an employee and \ncontinue to withhold it each pay period until the end of \nthe calendar year. Additional Medicare Tax is only \nimposed on the employee. There is no employer share \nof Additional Medicare Tax. All wages that are subject to \nMedicare tax are subject to Additional Medicare Tax \nwithholding if paid in excess of the $200,000 withholding \nthreshold. For more information on what wages are \nsubject to Medicare tax, see the chart, Special Rules for \nVarious Types of Services and Payments, in section 15 \nof Pub. 15. For more information on Additional Medicare \nTax, go to IRS.gov/AdMT.\nWithholding on Supplemental \nWages\nSee section 7 of Pub. 15 for the definition of \nsupplemental wages.\nWithholding on supplemental wages when an \nemployee receives $1 million or less of \nsupplemental wages during the calendar year. If \nthe supplemental wages paid to the employee during the \ncalendar year are less than or equal to $1 million, the \nfollowing rules apply in determining the amount of \nincome tax to be withheld.\nSupplemental wages combined with regular \nwages. If you pay supplemental wages with regular \nwages but don't specify the amount of each, withhold \nfederal income tax as if the total were a single payment \nfor a regular payroll period.\nSupplemental wages identified separately from \nregular wages. If you pay supplemental wages \nseparately (or combine them in a single payment and \nspecify the amount of each), the federal income tax \nwithholding method depends partly on whether you \nwithhold income tax from your employee's regular \nwages.\n1. If you withheld income tax from an employee's \nregular wages in the current or immediately preceding \ncalendar year, you can use one of the following methods \nfor the supplemental wages.\na. Withhold a flat 22% (no other percentage \nallowed).\nb. If the supplemental wages are paid concurrently \nwith regular wages, add the supplemental wages to the \nconcurrently paid regular wages. If there are no \nconcurrently paid regular wages, add the supplemental \nwages to, alternatively, either the regular wages paid or \nto be paid for the current payroll period or the regular \nwages paid for the preceding payroll period. Figure the \nincome tax withholding as if the total of the regular \nwages and supplemental wages is a single payment. \nSubtract the tax already withheld or to be withheld from \nthe regular wages. Withhold the remaining tax from the \nsupplemental wages. If there were other payments of \nsupplemental wages paid during the payroll period \nmade before the current payment of supplemental \nwages, aggregate all the payments of supplemental \nwages paid during the payroll period with the regular \nwages paid during the payroll period, calculate the tax \non the total, subtract the tax already withheld from the \nregular wages and the previous supplemental wage \npayments, and withhold the remaining tax.\n2. If you didn't withhold income tax from the \nemployee's regular wages in the current or immediately \npreceding calendar year, use method 1b. This would \noccur, for example, when the value of the employee's \nwithholding allowances claimed on Form W-4 is more \nthan the wages.\nWithholding on supplemental wages when an \nemployee receives more than $1 million of \nsupplemental wages during the calendar year. If a \nsupplemental wage payment, together with other \nsupplemental wage payments made to the employee \nduring the calendar year, exceeds $1 million, the excess \nis subject to withholding at 37% (or the highest rate of \nincome tax for the year). Withhold using the 37% rate \nwithout regard to the employee's Form W-4.\nRegardless of the method you use to withhold income \ntax on supplemental wages, they are subject to social \nsecurity, Medicare, and FUTA taxes. Examples of \nwithholding on supplemental wage payments are \nincluded in section 7 of Pub. 15.\nBackup Withholding Rate\nYou generally must withhold 24% of certain taxable \npayments if the payee fails to furnish you with his or her \ncorrect taxpayer identification number (TIN). This \nwithholding is referred to as “backup withholding.”\nFor more information on backup withholding, \nincluding the types of payments subject to backup \nwithholding, see Nonpayroll Income Tax Withholding in \nPub. 15.\nIRS.gov\nCatalog No. 21974B\n", "Percentage Method Tables for Income Tax Withholding\n(For Wages Paid in 2019)\nTABLE 1—WEEKLY Payroll Period\n(a) SINGLE person (including head of household)—\n(b) MARRIED person—\nIf the amount of wages \n(after subtracting \nwithholding allowances) is:\nThe amount of income tax\nto withhold is:\nIf the amount of wages \n(after subtracting \nwithholding allowances) is:\nThe amount of income tax\nto withhold is:\nNot over $73 . . . . . . . .\n$0\nNot over $227\n. . . . . . .\n$0\nOver—\nBut not over—\nof excess over— Over—\nBut not over—\nof excess over—\n$73\n—$260 . . $0.00 plus 10%\n—$73\n$227\n—$600 . . $0.00 plus 10%\n—$227\n$260\n—$832 . . $18.70 plus 12%\n—$260\n$600\n—$1,745 . . $37.30 plus 12%\n—$600\n$832\n—$1,692 . . $87.34 plus 22%\n—$832\n$1,745\n—$3,465 . . $174.70 plus 22%\n—$1,745\n$1,692\n—$3,164 . . $276.54 plus 24%\n—$1,692\n$3,465\n—$6,409 . . $553.10 plus 24%\n—$3,465\n$3,164\n—$3,998 . . $629.82 plus 32%\n—$3,164\n$6,409\n—$8,077 . . $1,259.66 plus 32%\n—$6,409\n$3,998\n—$9,887 . . $896.70 plus 35%\n—$3,998\n$8,077\n—$12,003 . . $1,793.42 plus 35%\n—$8,077\n$9,887 . . . . . . . . . . . . $2,957.85 plus 37%\n—$9,887\n$12,003 . . . . . . . . . . .\n$3,167.52 plus 37%\n—$12,003\nTABLE 2—BIWEEKLY Payroll Period\n(a) SINGLE person (including head of household)—\n(b) MARRIED person—\nIf the amount of wages \n(after subtracting \nwithholding allowances) is:\nThe amount of income tax\nto withhold is:\nIf the amount of wages \n(after subtracting \nwithholding allowances) is:\nThe amount of income tax\nto withhold is:\nNot over $146\n. . . . . . .\n$0\nNot over $454\n. . . . . . .\n$0\n Over—\nBut not over—\nof excess over—\nOver—\nBut not over—\nof excess over—\n$146\n—$519 . . $0.00 plus 10%\n—$146\n$454\n—$1,200 . . $0.00 plus 10%\n—$454\n$519\n—$1,664 . . $37.30 plus 12%\n—$519\n$1,200\n—$3,490 . . $74.60 plus 12%\n—$1,200\n$1,664\n—$3,385 . . $174.70 plus 22%\n—$1,664\n$3,490\n—$6,931 . . $349.40 plus 22%\n—$3,490\n$3,385\n—$6,328 . . $553.32 plus 24%\n—$3,385\n$6,931\n —$12,817 . . $1,106.42 plus 24%\n—$6,931\n$6,328\n—$7,996 . . $1,259.64 plus 32%\n—$6,328\n$12,817\n—$16,154 . . $2,519.06 plus 32%\n—$12,817\n$7,996\n—$19,773 . . $1,793.40 plus 35%\n—$7,996\n$16,154\n—$24,006 . . $3,586.90 plus 35%\n—$16,154\n$19,773 . . . . . . . . . . . . $5,915.35 plus 37%\n—$19,773\n$24,006 . . . . . . . . . . .\n$6,335.10 plus 37%\n—$24,006\nTABLE 3—SEMIMONTHLY Payroll Period\n(a) SINGLE person (including head of household)—\n(b) MARRIED person—\nIf the amount of wages \n(after subtracting \nwithholding allowances) is:\nThe amount of income tax\nto withhold is:\nIf the amount of wages\n (after subtracting \nwithholding allowances) is:\nThe amount of income tax\nto withhold is:\nNot over $158\n. . . . . . .\n$0\nNot over $492\n. . . . . . .\n$0\n Over—\nBut not over—\nof excess over— Over—\nBut not over—\nof excess over—\n$158\n—$563 . . $0.00 plus 10%\n—$158\n$492\n—$1,300 . . $0.00 plus 10%\n—$492\n$563\n—$1,803 . . $40.50 plus 12%\n—$563\n$1,300\n—$3,781 . . $80.80 plus 12%\n—$1,300\n$1,803\n—$3,667 . . $189.30 plus 22%\n—$1,803\n$3,781\n—$7,508 . . $378.52 plus 22%\n—$3,781\n$3,667\n—$6,855 . . $599.38 plus 24%\n—$3,667\n$7,508\n —$13,885 . . $1,198.46 plus 24%\n—$7,508\n$6,855\n—$8,663 . . $1,364.50 plus 32%\n—$6,855\n$13,885\n—$17,500 . . $2,728.94 plus 32%\n—$13,885\n$8,663\n—$21,421 . . $1,943.06 plus 35%\n—$8,663\n$17,500\n—$26,006 . . $3,885.74 plus 35%\n—$17,500\n$21,421 . . . . . . . . . . . . $6,408.36 plus 37%\n—$21,421\n$26,006 . . . . . . . . . . .\n$6,862.84 plus 37%\n—$26,006\nTABLE 4—MONTHLY Payroll Period\n(a) SINGLE person (including head of household)—\n(b) MARRIED person—\nIf the amount of wages \n(after subtracting \nwithholding allowances) is:\nThe amount of income tax\nto withhold is:\nIf the amount of wages \n(after subtracting \nwithholding allowances) is:\nThe amount of income tax\nto withhold is:\nNot over $317\n. . . . . . .\n$0\nNot over $983\n. . . . . . .\n$0\n Over—\nBut not over—\nof excess over— Over—\nBut not over—\nof excess over—\n$317\n—$1,125 . . $0.00 plus 10%\n—$317\n$983\n—$2,600 . . $0.00 plus 10%\n—$983\n$1,125\n—$3,606 . . $80.80 plus 12%\n—$1,125\n$2,600\n—$7,563 . . $161.70 plus 12%\n—$2,600\n$3,606\n—$7,333 . . $378.52 plus 22%\n—$3,606\n$7,563\n—$15,017 . . $757.26 plus 22%\n—$7,563\n$7,333\n—$13,710 . . $1,198.46 plus 24%\n—$7,333\n$15,017\n —$27,771 . . $2,397.14 plus 24%\n—$15,017\n$13,710\n—$17,325 . . $2,728.94 plus 32%\n—$13,710\n$27,771\n—$35,000 . . $5,458.10 plus 32%\n—$27,771\n$17,325\n—$42,842 . . $3,885.74 plus 35%\n—$17,325\n$35,000\n—$52,013 . . $7,771.38 plus 35%\n—$35,000\n$42,842 . . . . . . . . . . . . $12,816.69 plus 37%\n—$42,842\n$52,013 . . . . . . . . . . .\n$13,725.93 plus 37%\n—$52,013\nIRS.gov\nCatalog No. 21974B\n", "Percentage Method Tables for Income Tax Withholding (continued)\n(For Wages Paid in 2019)\nTABLE 5—QUARTERLY Payroll Period\n(a) SINGLE person (including head of household)—\n(b) MARRIED person—\nIf the amount of wages \n(after subtracting \nwithholding allowances) is:\nThe amount of income tax\nto withhold is:\nIf the amount of wages \n(after subtracting \nwithholding allowances) is:\nThe amount of income tax\nto withhold is:\nNot over $950\n. . . . . . .\n$0\nNot over $2,950 . . . . . .\n$0\nOver—\nBut not over—\nof excess over— Over—\nBut not over—\nof excess over—\n$950\n—$3,375 . . $0.00 plus 10%\n—$950\n$2,950\n—$7,800 . . $0.00 plus 10%\n—$2,950\n$3,375\n—$10,819 . . $242.50 plus 12%\n—$3,375\n$7,800\n—$22,688 . . $485.00 plus 12%\n—$7,800\n$10,819\n—$22,000 . . $1,135.78 plus 22%\n—$10,819\n$22,688\n —$45,050 . . $2,271.56 plus 22%\n—$22,688\n$22,000\n—$41,131 . . $3,595.60 plus 24%\n—$22,000\n$45,050\n—$83,313 . . $7,191.20 plus 24%\n—$45,050\n$41,131\n—$51,975 . . $8,187.04 plus 32%\n—$41,131\n$83,313\n—$105,000 . . $16,374.32 plus 32%\n—$83,313\n$51,975\n—$128,525 . . $11,657.12 plus 35%\n—$51,975 $105,000\n—$156,038 . . $23,314.16 plus 35%\n—$105,000\n$128,525 . . . . . . . . . . .\n$38,449.62 plus 37%\n—$128,525 $156,038 . . . . . . . . . . .\n$41,177.46 plus 37%\n—$156,038\nTABLE 6—SEMIANNUAL Payroll Period\n(a) SINGLE person (including head of household)—\n(b) MARRIED person—\nIf the amount of wages \n(after subtracting \nwithholding allowances) is:\nThe amount of income tax\nto withhold is:\nIf the amount of wages \n(after subtracting \nwithholding allowances) is:\nThe amount of income tax\nto withhold is:\nNot over $1,900 . . . . . .\n$0\nNot over $5,900 . . . . . .\n$0\nOver—\nBut not over—\nof excess over— Over—\nBut not over—\nof excess over—\n$1,900\n—$6,750 . . $0.00 plus 10%\n—$1,900\n$5,900\n—$15,600 . . $0.00 plus 10%\n—$5,900\n$6,750\n—$21,638 . . $485.00 plus 12%\n—$6,750\n$15,600\n—$45,375 . . $970.00 plus 12%\n—$15,600\n$21,638\n—$44,000 . . $2,271.56 plus 22%\n—$21,638\n$45,375\n—$90,100 . . $4,543.00 plus 22%\n—$45,375\n$44,000\n—$82,263 . . $7,191.20 plus 24%\n—$44,000\n$90,100\n —$166,625 . . $14,382.50 plus 24%\n—$90,100\n$82,263\n—$103,950 . . $16,374.32 plus 32%\n—$82,263 $166,625\n —$210,000 . . $32,748.50 plus 32%\n—$166,625\n$103,950\n—$257,050 . . $23,314.16 plus 35%\n—$103,950 $210,000\n —$312,075 . . $46,628.50 plus 35%\n—$210,000\n$257,050 . . . . . . . . . . .\n$76,899.16 plus 37%\n—$257,050 $312,075 . . . . . . . . . . .\n$82,354.75 plus 37%\n—$312,075\nTABLE 7—ANNUAL Payroll Period\n(a) SINGLE person (including head of household)—\n(b) MARRIED person—\nIf the amount of wages \n(after subtracting \nwithholding allowances) is:\nThe amount of income tax\nto withhold is:\nIf the amount of wages \n(after subtracting \nwithholding allowances) is:\nThe amount of income tax\nto withhold is:\nNot over $3,800 . . . . . .\n$0\nNot over $11,800\n. . . . .\n$0\nOver—\nBut not over—\nof excess over— Over—\nBut not over—\nof excess over—\n$3,800\n—$13,500 . . $0.00 plus 10%\n—$3,800\n$11,800\n—$31,200 . . $0.00 plus 10%\n—$11,800\n$13,500\n—$43,275 . . $970.00 plus 12%\n—$13,500\n$31,200\n—$90,750 . . $1,940.00 plus 12%\n—$31,200\n$43,275\n—$88,000 . . $4,543.00 plus 22%\n—$43,275\n$90,750\n—$180,200 . . $9,086.00 plus 22%\n—$90,750\n$88,000\n—$164,525 . . $14,382.50 plus 24%\n—$88,000 $180,200\n —$333,250 . . $28,765.00 plus 24%\n—$180,200\n$164,525\n—$207,900 . . $32,748.50 plus 32%\n—$164,525 $333,250\n—$420,000 . . $65,497.00 plus 32%\n—$333,250\n$207,900\n—$514,100 . . $46,628.50 plus 35%\n—$207,900 $420,000\n—$624,150 . . $93,257.00 plus 35%\n—$420,000\n$514,100 . . . . . . . . . . .\n$153,798.50 plus 37%\n—$514,100 $624,150 . . . . . . . . . . .\n$164,709.50 plus 37%\n—$624,150\nTABLE 8—DAILY or MISCELLANEOUS Payroll Period\n(a) SINGLE person (including head of household)—\n(b) MARRIED person—\nIf the amount of wages \n(after subtracting \nwithholding allowances) \ndivided by the number of \ndays in the payroll period is:\nThe amount of income tax\nto withhold per day is:\nIf the amount of wages\n (after subtracting \nwithholding allowances) \ndivided by the number of \ndays in the payroll period is:\nThe amount of income tax\nto withhold per day is:\nNot over $14.60 . . . . . .\n$0\nNot over $45.40 . . . . . .\n$0\nOver—\nBut not over—\nof excess over— Over—\nBut not over—\nof excess over—\n$14.60\n—$51.90 . . $0.00 plus 10%\n—$14.60\n$45.40\n—$120.00 . . $0.00 plus 10%\n—$45.40\n$51.90\n—$166.40 . . $3.73 plus 12%\n—$51.90\n$120.00\n—$349.00 . . $7.46 plus 12%\n—$120.00\n$166.40\n—$338.50 . . $17.47 plus 22%\n—$166.40\n$349.00\n—$693.10 . . $34.94 plus 22%\n—$349.00\n$338.50\n—$632.80 . . $55.33 plus 24%\n—$338.50\n$693.10 —$1,281.70 . . $110.64 plus 24%\n—$693.10\n$632.80\n—$799.60 . . $125.96 plus 32%\n—$632.80 $1,281.70\n—$1,615.40 . . $251.90 plus 32%\n—$1,281.70\n$799.60\n—$1,977.30 . . $179.34 plus 35%\n—$799.60 $1,615.40\n—$2,400.60 . . $358.68 plus 35%\n—$1,615.40\n$1,977.30 . . . . . . . . . . .\n$591.54 plus 37%\n—$1,977.30 $2,400.60 . . . . . . . . . . .\n$633.50 plus 37%\n—$2,400.60\nIRS.gov\nCatalog No. 21974B\n" ]
i1120so.pdf	1218 Inst 1120 (Schedule O) (PDF)	https://www.irs.gov/pub/irs-pdf/i1120so.pdf	[ "Instructions for Schedule O \n(Form 1120)\n(Rev. December 2018)\nConsent Plan and Apportionment Schedule for a Controlled Group\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal \nRevenue Code unless otherwise noted.\nFuture Developments\nFor the latest information about \ndevelopments related to Schedule O \n(Form 1120) and its instructions, such \nas legislation enacted after they were \npublished, go to IRS.gov/Form1120.\nWhat’s New\nSchedule O (Form 1120) and the \nInstructions for Schedule O (Form \n1120) have been revised to reflect the \nreplacement of the graduated \ncorporate tax structure with a flat 21% \ncorporate tax rate and the repeal of \nthe corporate alternative minimum tax. \nThese changes are effective for tax \nyears beginning after December 31, \n2017.\nGeneral Instructions\nPurpose of Schedule\nA corporation that is a component \nmember (defined below) of a \ncontrolled group must use \nSchedule O to report the \napportionment of certain tax benefits \nbetween all component members of \nthe group. These members will be \nsubject to limitations on the use of \ncertain tax benefits for their applicable \ntax year. See Apportionment of \ntax-benefit items, later.\nAlso use Schedule O to indicate \nthat the member filing this return \nconsents to and represents that all the \nother component members of the \ncontrolled group:\n• Are adopting an apportionment \nplan, effective for the current tax year;\n• Are amending the existing \napportionment plan;\n• Are terminating the existing \napportionment plan and not adopting \na new plan;\n• Are terminating the existing \napportionment plan and adopting a \nnew plan;\n• Have no apportionment plan in \neffect and are not adopting an \napportionment plan; or\n• Already have an apportionment \nplan in effect.\nUse Schedule O (Form 1120) \n(Rev. December 2012) to \namend an existing \napportionment plan for tax years \nbeginning before January 1, 2018.\nWho Must File\nA corporation must file Schedule O \nwith its income tax return, amended \nreturn, or claim for refund for each tax \nyear that the corporation is a \ncomponent member of a controlled \ngroup, even if (1) no apportionment \nplan is in effect, or (2) the amounts \napportioned have not changed from \nthe previous tax year. See Definitions \nand Special Rules, later.\nConsolidated groups. If any of the \ncomponent members of a controlled \ngroup also are members of a \nconsolidated group, then the common \nparent of that consolidated group \nmust file, as part of its consolidated \nincome tax return, one Schedule O on \nbehalf of the members of that \nconsolidated group. No subsidiary of \nthat consolidated group should file \nSchedule O on its own behalf. The \nSchedule O should contain the \nrequired consolidated information for \nall members of the consolidated \ngroup. See Identifying Information, \nlater.\nException. If all of the members of \na parent–subsidiary controlled group \nthat are required to file a U.S. tax \nreturn join in filing the same \nconsolidated tax return, then the \nparent of that group does not have to \nfile Schedule O on behalf of the \ngroup.\nCompleting and Filing \nSchedule O\nIn completing Schedule O, the \nfollowing apply.\nCAUTION\n!\n• The filing of Schedule O by a \ncomponent member provides the \nrequired information as to the status \nof the group's apportionment plan. \nSuch information must indicate, when \napplicable, whether all the component \nmembers of the controlled group are \nadopting, amending, or terminating an \napportionment plan.\n• If all such members complete the \nrequired written agreement setting \nforth the terms of the adopted or \namended apportionment plan or an \nagreement to terminate a previously \nadopted plan, then each member of \nthat group may rely on this agreement \nas the member's basis for \nrepresenting on its Schedule O that \nthe other component members of the \ngroup also have consented to \nadopting, amending, or terminating \nthe apportionment plan.\n• The agreement must be signed by \na person authorized to sign on behalf \nof each component member of the \ncontrolled group and retained. No \nmember should attach this agreement \n(or a copy of it) to their federal income \ntax returns. Each component member \nmust keep, as part of its records, \neither the original or a copy of the \nsigned agreement. The agreement \nmust contain the group's \napportionment methodology (for \nexample, percentages) for each \ntax-benefit item that is apportioned.\nDefinitions and Special \nRules\nTypes of Controlled Groups\nParent–subsidiary group. A \nparent–subsidiary group is one or \nmore chains of corporations \nconnected through stock ownership \nwith a common parent corporation if:\n• Stock possessing at least 80% of \nthe total combined voting power of all \nclasses of stock entitled to vote or at \nleast 80% of the total value of shares \nof all classes of stock of each of the \ncorporations, except the common \nparent corporation, is directly or \nNov 07, 2018\nCat. No. 48211V\n", "indirectly owned by one or more of the \nother corporations; and\n• The common parent corporation \ndirectly or indirectly owns stock \npossessing at least 80% of the total \ncombined voting power of all classes \nof stock entitled to vote or at least \n80% of the total value of shares of all \nclasses of stock of at least one of the \nother corporations, excluding, in \ncomputing such voting power or \nvalue, stock owned directly by such \nother corporations.\nFor purposes of determining \nwhether a corporation is a member of \na parent–subsidiary controlled group \nwithin the meaning of section 1563(a)\n(1), stock owned by a corporation \nmeans:\n• Stock owned directly by the \ncorporation, and\n• Stock constructively owned by that \ncorporation under sections 1563(e)\n(1), (2), and (3).\nBrother–sister group. A brother–\nsister group generally is two or more \ncorporations where the same five or \nfewer persons who are individuals, \nestates, or trusts directly or indirectly \nown stock possessing:\n• At least 80% of the total combined \nvoting power of all classes of stock \nentitled to vote or at least 80% of the \ntotal value of shares of all classes of \nthe stock of each corporation (the \n80% test), and\n• More than 50% of the total \ncombined voting power of all classes \nof stock entitled to vote or more than \n50% of the total value of shares of all \nclasses of stock of each corporation, \ntaking into account the stock \nownership of each such person only \nto the extent such stock ownership is \nidentical with respect to each such \ncorporation (the 50% test).\nFor purposes of allocating the \naccumulated earnings credit, a \nbrother–sister group is defined using \nonly the 50% test above.\nFor purposes of determining \nwhether a corporation is a member of \na brother–sister controlled group \nwithin the meaning of section 1563(a)\n(2), stock owned by a person who is \nan individual, estate, or trust includes:\n• Stock owned directly by such \nperson, and\n• Stock constructively owned under \nsection 1563(e).\nCombined group. A combined \ncontrolled group is three or more \ncorporations each of which is a \nmember of either a parent–subsidiary \ngroup or a brother–sister group, and \nat least one of which is both the \ncommon parent of a parent–\nsubsidiary group and also a member \nof a brother–sister group.\nLife insurance companies only \ngroup. Two or more life insurance \ncompanies subject to tax under \nsection 801 which are members of \nany parent–subsidiary, brother–sister, \nor combined controlled group will be \ntreated as a controlled group separate \nfrom any other type of controlled \ngroup to which these corporations \nwould otherwise belong if they were \nnot life insurance companies. The life \ninsurance companies that make up a \nlife insurance controlled group do not \nhave to be in a direct ownership \nrelationship with each other.\nExample. Life insurance \ncompanies Corporation X and \nCorporation Z make up a life \ninsurance company only group, where \nCorporation X, a life insurance \ncompany, owns all the stock of \nCorporation Y, a non-life insurance \ncompany, and Corporation Y, a \nnon-life insurance company owns all \nthe stock of Corporation Z, a life \ninsurance company.\nException for life–nonlife \nconsolidated group. The rule above \ndoes not apply to any life insurance \ncompany that is a member (whether \neligible or ineligible to join in filing a \nconsolidated return) of a life–nonlife \naffiliated group for which a section \n1504(c)(2) election is in effect. \nInstead, an eligible life insurance \ncompany will be treated as a member \nof a life–nonlife consolidated group, \nand an ineligible life insurance \ncompany will be treated as a member \nof a life–nonlife controlled group \n(deemed to constitute a parent–\nsubsidiary controlled group).\nComponent Member\nA corporation qualifies as a \ncomponent member of a controlled \ngroup, for a tax year, if the \ncorporation:\n• Is not a member of the controlled \ngroup on the applicable December 31 \ntesting date (defined below), but is \ntreated as an additional member \n(defined below); or\n• Is a member of the controlled group \non the applicable December 31 \ntesting date and is not treated as an \nexcluded member (defined below).\nIn general, in determining if a \nmember of a controlled group is a \ncomponent member of that group, the \napplicable tax year of that corporation \nmust be tested to determine if it was a \nmember of the controlled group for at \nleast half the number of days in its \ntesting period. Also, in order to \ndetermine the applicable tax year of \nthe member being tested, the group's \ntesting date must be determined. See \nTesting date and Testing period, later.\nNote. If a controlled group has an \napportionment plan in effect and \nsome of the members of that \ncontrolled group join in filing a \nconsolidated return, then the \nmembers of that consolidated group \nare treated together as if they were a \nsingle member of the controlled \ngroup. If a controlled group does not \nhave an apportionment plan in effect \nand any of the members of that group \njoin in filing a consolidated return, \nthen each member of that \nconsolidated group will be treated as \na separate member of the controlled \ngroup.\nAdditional member. A member of a \ncontrolled group is treated as an \nadditional member if the corporation:\n• Was a member of the controlled \ngroup at any time during a calendar \nyear,\n• Was not a member of the controlled \ngroup on that testing date,\n• Was a member of the controlled \ngroup for at least one-half the number \nof days of its testing period, and\n• Is not an excluded member \n(defined next).\nAny member of a controlled group \nthat is treated as an additional \nmember also is treated as a \ncomponent member of that group.\nExcluded member. A corporation is \ntreated as an excluded member of a \ncontrolled group on the December 31 \ntesting date for its tax year that \nincludes that December 31 testing \ndate, if the corporation is:\n• A member of such group for less \nthan one-half the number of days in its \ntesting period,\n• Exempt from tax under section \n501(a) (except a corporation which is \nsubject to tax on its unrelated \nbusiness taxable income under \nsection 511) or 521 for such year,\n-2-\n", "• A foreign corporation not subject to \ntax under section 882(a) for such tax \nyear,\n• A life insurance company subject to \ntax under section 801 other than \neither a life insurance company which \nis a member of a life insurance \ncontrolled group or a life insurance \ncompany which is a member (whether \neligible or ineligible) of a life–nonlife \naffiliated group for which a section \n1504(c)(2) election is in effect,\n• Not a franchised corporation as \ndefined in section 1563(f)(4), or\n• An S corporation, as defined in \nsection 1361.\nAny member of a controlled group \nthat is treated as an excluded member \nis not a component member, but is a \nmember of the group. However, no \ntax-benefit items should be \napportioned to an excluded member. \nIf an excluded member of the group \nowns a controlling interest in a \ncorporation that meets the entity \nstatus requirements for being a \ncomponent member, that corporation \nis a component member of the group.\nExample. Domestic corporation P \nowns all of the stock of domestic \ncorporation S. Domestic corporation S \nowns all of the stock of foreign \ncorporation F. Foreign corporation F \nowns all of the stock of domestic \ncorporation X. Corporations P, S, and \nX are component members of a \ncontrolled group.\nException. A corporation that (1) \nwas included in a controlled group at \nany time during its tax year, (2) was \nnot included in that controlled group \non the group's December 31 testing \ndate, and (3) was not included in the \ncontrolled group for at least half the \nnumber of days of its testing period, is \nnot treated as a component member, \nadditional member, or excluded \nmember.\nExample. For years prior to 2018, \nCorporation X has been a component \nmember of controlled group XYZ. \nCorporations X, Y, and Z do not file \nconsolidated tax returns. Corporation \nX is on a calendar tax year. On \nFebruary 28, 2018, Corporation X was \nsold to an unrelated party that is not a \nmember of any consolidated group. \nCorporation X remained in existence \nthroughout its entire 2018 calendar \nyear. For the period from January 1, \n2018, through February 28, 2018, \nCorporation X is a member of that \ncontrolled group which includes \nCorporations Y and Z and which has a \ntesting date of December 31, 2018. \nHowever, Corporation X is not a \ncomponent member, additional \nmember, or excluded member of that \ngroup for that testing period. \nCorporations Y and Z therefore are \nnot required to include any \ninformation about Corporation X in \ntheir respective 2018 Schedules O, \nfiled with their 2018 income tax \nreturns. Further, Corporation X does \nnot have to file Schedule O with its \n2018 income tax return for the \ncontrolled group that includes \nCorporations Y and Z.\nTesting date. The testing date is the \ndate for determining whether amounts \nof certain tax benefits otherwise \navailable to a corporation will be \nlimited in their use with regard to a \nparticular tax year of a component \nmember of a controlled group. Each \nmember of the group uses a \nDecember 31 date, when possible, as \nits testing date, whether such member \nuses a calendar, or fiscal, tax year. \nWhen a member of a controlled group \nqualifies as a component member of \nthat group on a particular December \n31 date, it will be required to limit its \nuse of certain specified tax benefits \nwith regard to a tax year that includes \na December 31 date. Each member of \nthe group uses the December 31 date \nincluded within that member's tax year \nas its testing date, whether such \nmember uses a calendar or fiscal tax \nyear. However, if a component \nmember of a controlled group has a \nshort tax year that does not include a \nDecember 31 date, then the last day \nof that short tax year will be the testing \ndate for that member. See Special \nallocation rules for a short tax year, \nlater. Each member of a controlled \ngroup will apply those limitations to \nthat tax year that is governed by the \napplicable December 31 testing date \napplied to that group.\nTesting period. The testing period is \nthe time period for determining \nwhether a particular member of a \ncontrolled group qualifies either as a \ncomponent member or as an \nexcluded member. The testing period \nbegins on the first day of that \nmember's tax year and ends on the \nday before its testing date. However, \nfor a component member having a \nshort tax year not including a \nDecember 31 date, the last day of its \nshort tax year is deemed to function \nas the December 31 testing date for \nthat member only. For a member on a \nfull fiscal tax year, the portion of its tax \nyear beginning on the December 31 \ntesting date and ending on the last \nday of its tax year is not taken into \naccount for determining its status \neither as a component member or as \nan excluded member. In determining \nhow many days comprise a member's \ntesting period, the group takes into \naccount the day that the member is \nsold, but does not take into account \neither the day that such member is \nacquired or the member's December \n31 testing date.\nOverlapping Groups\nIf a corporation is a component \nmember of more than one controlled \ngroup with respect to any tax year, \nthat corporation will be treated as a \ncomponent member of only one \ncontrolled group. The determination \nas to the group of which such \ncorporation is a component member \nwill be made under regulations \nprescribed by the Secretary.\nExcluded Stock\nTo be a member of a controlled group, \na corporation cannot be connected \nthrough stock ownership based on \n“excluded stock.” Excluded stock \nincludes:\n• Nonvoting stock which is limited \nand preferred as to dividends,\n• Treasury stock, and\n• Stock which is treated as excluded \nstock under section 1563(c)(2)(A) for \na parent–subsidiary controlled group \nor section 1563(c)(2)(B) for a brother–\nsister controlled group.\nApportionment Plan\nAn apportionment plan is an \nagreement between the component \nmembers of a controlled group for \napportioning certain corporate tax \nbenefits among the members of that \ngroup. By contrast, a tax-sharing \nagreement is an agreement entered \ninto between members of an affiliated \ngroup of corporations which have \njoined in the filing of a consolidated \ntax return. Such an agreement \ngenerally provides that the members \nof the affiliated group will compensate \neach other for certain tax benefits \nincurred by members separately and \nshared by all members on the \nconsolidated tax return.\n-3-\n", "An apportionment plan becomes \neffective for a controlled group when it \nis adopted by all the component \nmembers of that group for their tax \nyears which are subject to the same \nDecember 31 testing date. Once the \nmembers of a controlled group adopt \nan apportionment plan, it remains in \neffect until it is terminated.\nAmending or terminating an ap-\nportionment plan. An \napportionment plan is amended when \nthe same component members (for \nexample, when no component \nmembers have left or joined the group \nduring their testing periods governed \nby the applicable December 31 \ntesting date) make any different \napportionment of the specified \ntax-benefit items among themselves.\nAn apportionment plan is \nterminated when each component \nmember of the controlled group \nconsents or is deemed to consent to \nthe termination of that plan. Each such \nmember is deemed to have \nconsented to the termination of the \nplan for a tax year if:\n• The controlled group ceased to \nremain in existence (within the \nmeaning of section 1563) as of the \ntesting date for that calendar year,\n• A corporation that was a \ncomponent member of the group on \nthe testing date in the preceding tax \nyear is not a component member on \nthe testing date in the current tax year, \nor\n• A corporation that was not a \ncomponent member of the group on \nthe testing date in the preceding tax \nyear is a component member on the \ntesting date in the current tax year.\nException. If the members of a \nconsolidated group are treated as if \nthey are one component member, \nthen changes as to the members \nwhich belong to that consolidated \ngroup (as long as that consolidated \ngroup remains in existence within the \nmeaning of Regulations section \n1.1502-75(d)) will not serve to \nterminate the group's apportionment \nplan.\nApportionment of Tax-Benefit \nItems\nApportionment plan in effect. If the \ncomponent members of a controlled \ngroup have an apportionment plan in \neffect, they must apportion the \nspecified tax-benefit items, such as \nthe accumulated earnings credit, \naccording to the terms of that plan. \nThe component members of a group \nare not required to apportion equally \nany tax-benefit item among each of \nthem. Nor is any component member \nrequired to adopt the same \npercentage of apportionment for each \ntax-benefit item. A group therefore \nmay apportion all, some, or none of \nthe amount of any these tax-benefit \nitems to a component member. \nHowever, except for a member with a \nshort tax year that does not include a \nDecember 31 testing date, the total \namount of a tax-benefit item \napportioned to all the component \nmembers of the group cannot be more \nthan the total amount of a tax item that \nwould be allowed to a corporation that \nis not subject to the limitations \nimposed on the members of a \ncontrolled group. See Special \nallocation rules for a short tax year \nbelow.\nNo apportionment plan in effect. If \nno apportionment plan is adopted or \nin effect, the component members of \na controlled group must divide the \namount of any tax-benefit item equally \namong themselves (without regard to \nwhether any members also are \nmembers of a consolidated return \ngroup).\nSpecial allocation rules for a short \ntax year. Special allocation rules \napply to the accumulated earnings \ncredit, if a component member has a \nshort tax year that does not include a \nDecember 31 date. A corporation's \ntax year will end before the last day of \nits annual tax year and will have a \nshort tax year if:\n• The corporation is sold to a \nconsolidated group, or\n• The corporation is merged or \nliquidated, including a deemed \nliquidation resulting from a section \n338 election.\nExample. For years prior to 2018, \nCorporation X has been a member of \ncontrolled group XYZ and has a \ncalendar tax year. On May 31, 2018, \nCorporation X is liquidated. \nCorporation X has a short tax year \nthat begins on January 1, 2018, and \nends on May 31, 2018. Corporation X \ntherefore applies the special \nallocation rule to the accumulated \nearnings credit.\nDetermining the amount to be \napportioned. A short-year member \ncannot use the group's apportionment \nmethod for determining the amount of \na tax-benefit item to be apportioned to \nit for its short tax year, even though \nthat method has been adopted by the \ngroup under its existing \napportionment plan. Rather, the \nshort-year member must divide the full \namount of the tax-benefit item by the \nnumber of component members in the \ncontrolled group as of the last day of \nthat member's short tax year. That \namount is the amount of that \ntax-benefit item to be allocated to that \nmember (and only to that member). \nThe remaining component members \nwill, in accordance with the terms of \ntheir apportionment plan, apportion a \nfull amount of each specified \ntax-benefit item between those \ncorporations which are the \ncomponent members of the group as \nof the ensuing December 31 testing \ndate.\nSee section 1561 and the related \nregulations for additional details \nregarding apportionment plans.\nExceptions. This special allocation \nrule does not apply if a component \nmember has a short tax year that \nincludes the December 31 testing \ndate in its short tax year. For example, \nCorporation Y is a fiscal year taxpayer \nwith a tax year ending on September \n30. On January 31, 2018, Corporation \nY is liquidated. Corporation Y's tax \nyear beginning on October 1, 2017, \nand ending on January 31, 2018, is \nnot a short tax year within the \nmeaning of section 1561(b). Thus, the \nnormal apportionment rules apply.\nThis special allocation rule also \ndoes not apply if a member of a \ncontrolled group has a short tax year \nand is a member of a consolidated \ngroup. Instead, such corporation's \nincome for the short tax year is \nincluded in the consolidated return \nfiled by the consolidated group for that \ncorporation's tax year.\nSpecific Instructions\nIdentifying Information\nComponent member filing Sched-\nule O. On page 1, enter the name \nand employer identification number \n(EIN) of the component member filing \nthis Schedule O.\nIn Part II, column (a), line 1, enter \nthe component member's name and \n-4-\n", "EIN. In column (b), enter the \nmember's tax year ending date \n(Yr-Mo).\nOther component members of the \ncontrolled group. For Part II, \ncolumn (a), lines 2 through 10, and \ncolumn (b), enter the corresponding \ninformation for each of the other \ncomponent members of the controlled \ngroup, in the same manner as the \nmember filing this Schedule O. If more \nspace is needed, attach additional \nsheets.\nConsolidated groups. If several \ncomponent members also are \nmembers of a single consolidated \ngroup, then with respect to those \nmembers, in Part II, column (a) and \ncolumn (b), enter only the information \nof the common parent of the \nconsolidated group.\nIf any component members of \nthe controlled group also are \nmembers of a consolidated \ngroup, the parent of such \nconsolidated group should file only \none Schedule O on behalf of all such \nmembers of the controlled group. \nSuch form must contain the required \ninformation for each such member. \nSee Regulations section 1.1561-3(a)\n(2).\nPart I. Apportionment Plan \nInformation\nLine 1. Type of controlled group. A \ncomponent member of a controlled \ngroup must check the applicable box \nto indicate the type of group. For more \ninformation, see Types of Controlled \nGroups, earlier.\nFor a brother–sister controlled \ngroup, check box 1b whether that \ngroup is a brother–sister group for \npurposes of applying only the 50% \ntest or for purposes of applying both \nthe 80% and 50% tests.\nLine 2. Member status. If a \ncorporation was not a component \nmember of the group for each day of \nits tax year, check box 2b and provide \nthe required information. If the taxable \nyear of this corporation does not \ninclude a December 31 date, a \nspecial allocation rule applies. See \nSpecial allocation rules for a short tax \nyear, earlier.\nLine 3. Consent and represent. If \nall the component members consent \nto adopt an apportionment plan, \nTIP\ncheck box 3a. By checking box 3a, \nthis corporation is consenting to the \nadoption of an apportionment plan \nand also is representing that the other \ncomponent members of the group \nalso are consenting to the adoption of \nthat plan. See Completing and Filing \nSchedule O, earlier.\nIf all the component members \nconsent to amend an apportionment \nplan, check box 3b. By checking \nbox 3b, this corporation is consenting \nto the amendment of an \napportionment plan and also is \nrepresenting that the other component \nmembers of the group are consenting \nto the amendment of that plan. \nHowever, to amend a plan both of the \nfollowing conditions must be satisfied.\n• The controlled group already has \nan apportionment plan in effect, and\n• There has been no change in the \ncomponent-member composition of \nthe group from the previous taxable \nyear.\nIf the component members of a \ngroup are either adopting a new \napportionment plan or amending an \nexisting apportionment plan that \ninvolves prior tax years of those \ncomponent members, at least one \nyear must remain on each of the \nstatutes of limitations for assessing a \ntax deficiency against all of the \ncomponent members of the group for \nsuch prior tax years. See the \ninstructions, below.\nIf the apportionment plan for the \ncomponent members of a controlled \ngroup is terminated:\n• Check box 3c if the remaining \ncomponent members choose not to \nadopt (or are not able to adopt) a new \napportionment plan, or\n• Check box 3d if the remaining \ncomponent members choose to adopt \na new apportionment plan.\nWith regard to box 3c, the \nremaining component members will \nnot be able to adopt a new \napportionment plan if, for example, \nsuch component members have left \nthe group.\nExample. For years prior to 2018, \nCorporation X has been a member of \ncontrolled group XYZ and has a \ncalendar tax year. Corporations X, Y, \nand Z are component members of a \ncontrolled group and each has a \ncalendar tax year. On August 31, \n2018, X is sold to an unrelated party. \nEven though X will not be a member \nof the group on its December 31, \n2018, testing date, it is treated as an \nadditional member of the group on \nthat date. Consequently, for 2018 the \nXYZ controlled group must apportion \nthe tax-benefit items according to the \nterms of its apportionment plan. \nTherefore, X, Y, and Z would each \ncheck box 3c on its 2018 Schedule O.\nIf box 3c or 3d is checked, \ncomplete Part II under either of the \nfollowing circumstances.\n• If a corporation that is joining or \nleaving the group still qualifies as a \ncomponent member for its tax year, \ncomplete Part II according to the \nterms of any applicable \napportionment plan.\n• If a corporation that is joining or \nleaving the group will not qualify as a \ncomponent member for its tax year, \nthen, following the corporation's name \nin column (a), enter the notation “(E)” \nfor excluded member. In Part II, \ncolumn (b), enter the ending date of \nthe tax year (Yr-Mo) and enter -0- in \nthe remaining columns, as applicable.\nNote. Do not check more than one \nbox on line 3. If a corporation does not \nadopt an apportionment plan, amend \na previous apportionment plan, or \nterminate an existing apportionment \nplan, then skip line 3 and go to line 5.\nLine 4. Reason for termination of \nexisting apportionment plan. \nCheck box 4a if all the component \nmembers of a controlled group are \nconsenting to terminate the \napportionment plan. Check box 4b if:\n• The controlled group has ceased to \nremain in existence within the \nmeaning of section 1563,\n• A corporation that was a \ncomponent member of the group on \nthe testing date for the preceding tax \nyear is no longer a component \nmember in the current tax year, or\n• A corporation that was not a \ncomponent member of the group on \nthe testing date for the preceding tax \nyear is a component member for the \ncurrent tax year.\nLine 5. Status of apportionment \nplan. Check the applicable box to \nindicate the status of any \napportionment plan of the controlled \ngroup.\n• Check box 5a if the controlled \ngroup does not have an \n-5-\n", "apportionment plan in effect and is not \nadopting one.\n• Check box 5b if the controlled \ngroup already has an apportionment \nplan in effect and is not amending or \nterminating this plan.\nIf box 5a is checked, then the \ncomponent members must share all \ntax benefits equally, and tax-benefit \ninformation is to be reported in Part II.\nLine 6. Statute of limitations. An \napportionment plan may not be \nadopted or amended for a tax year of \na component member unless there is \nat least one year remaining in the \nstatutory period (including any \nextensions) for assessing a deficiency \nagainst the corporation for that tax \nyear, but only where the tax liability for \nsuch tax year of that corporation \nwould be increased by adopting such \nplan.\nIf there is less than one year \nremaining in the statutory period, the \ncorporation must have entered into an \nagreement with the IRS extending the \nstatutory period for the limited \npurpose of assessing any deficiency \nagainst that corporation for a tax year \naffected by the adoption or the \namendment of an apportionment plan. \nSee Regulations section 1.1561-3(c)\n(2).\nNote. To amend a plan for a tax year \nprior to the 2018 tax year, use \nSchedule O (Form 1120) (Rev. \nDecember 2012).\nLine 7. If a component member of a \ncontrolled group has a short tax year \nthat does not include a December 31 \ndate, check box 7. If a corporation \nchecks box 7, it does not have to \nprovide apportionment information \nwith regard to the other component \nmembers of the group. Instead, only \nprovide the identifying information (for \nexample, name, EIN, and ending date \nof the tax year) for these other \nmembers. See Special allocation \nrules for a short tax year, earlier.\nPart II. Apportionments\nBrother–sister controlled group. \nFor purposes of apportioning the \namounts included in column (c), \ndetermine the component members of \na brother–sister controlled group, \nusing only the 50% test as provided in \nsection 1563(a)(2). For purposes of \napportioning the amounts included in \ncolumn (d) and, except as provided \nelsewhere in the Internal Revenue \nCode, in column (e), determine the \ncomponent members of a brother–\nsister controlled group using both the \n50% and 80% tests as provided in \nsection 1563(f)(5). See Brother–sister \ngroup, earlier.\nColumn (a). If a corporation qualifies \nas a component member of a brother–\nsister controlled group, solely \nbecause it satisfies only the 50% \nownership affiliation test, insert the \nnotation “(50)” after that corporation's \nname. If a corporation is a component \nmember of that group because it \nsatisfies both the 50% and 80% \nownership affiliation tests, no notation \nis necessary.\nColumn (c). The component \nmembers of a controlled group may \nallocate the $250,000 accumulated \nearnings credit unequally if they adopt \nan apportionment plan or have an \napportionment plan in effect.\nNote. If any component member of a \ncontrolled group is the type of service \ncorporation described in section \n535(c)(2)(B), the amount to be \napportioned among the component \nmembers is $150,000 (rather than \n$250,000).\nColumn (d). For purposes of \ndetermining whether the component \nmembers of a controlled group are \nsubject to a penalty for failure to pay \nthe correct amount of estimated tax \nunder section 6655(g), those \ncomponent members of a controlled \ngroup must combine their taxable \nincomes for their tax years that were \nsubject to the same December 31 \ntesting date. If that amount is at least \n$1 million for any tax year during the \ntesting period (as defined in section \n6655(g)(2)(B)(i)), those members \nmust then divide that $1 million \namount equally unless they have an \napportionment plan in effect.\nColumn (e). Enter each component \nmember's share of any other \ntax-benefit items not included in \ncolumn (c) or (d). Provide the \napplicable Internal Revenue Code \nsection followed by the amount \napportioned to that member.\nNote. Do not include on Schedule O \nan apportionment among the \ncomponent members of any \ndeduction for certain depreciable \nproperty for which a section 179 \nexpense election has been made. \nReport this apportionment as required \nunder section 179. See Regulations \nsection 1.179-2(b)(7).\n-6-\n" ]
f1120so.pdf	1218 Form 1120 (Schedule O) (PDF)	https://www.irs.gov/pub/irs-pdf/f1120so.pdf	[ "SCHEDULE O \n(Form 1120)\n(Rev. December 2018)\nDepartment of the Treasury \nInternal Revenue Service\nConsent Plan and Apportionment Schedule \nfor a Controlled Group\n▶ Attach to Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, or 1120-RIC.\n▶ Go to www.irs.gov/Form1120 for instructions and the latest information.\nOMB No. 1545-0123\nName\nEmployer identification number\nPart I\nApportionment Plan Information\n1\nType of controlled group:\na\n Parent–subsidiary group\nb\n Brother–sister group\nc\n Combined group\nd\n Life insurance companies only\n2\nThis corporation has been a member of this group:\na\n For the entire year.\nb\nFrom \n, 20\n, until \n, 20\n.\n3\nThis corporation consents and represents to:\na\nAdopt an apportionment plan. All the other members of this group are adopting an apportionment plan effective for the\ncurrent tax year which ends on\n, 20\n, and for all succeeding tax years.\nb\nAmend the current apportionment plan. All the other members of this group are currently amending a previously adopted\nplan, which was in effect for the tax year ending\n, 20\n, and for all succeeding tax years.\nc\nTerminate the current apportionment plan and not adopt a new plan. All the other members of this group are not adopting \nan apportionment plan.\nd\nTerminate the current apportionment plan and adopt a new plan. All the other members of this group are adopting an\napportionment plan effective for the current tax year which ends on\n, 20\n, and for all\nsucceeding tax years.\n4\nIf you checked box 3c or 3d above, check the applicable box below to indicate if the termination of the current apportionment \nplan was:\na\nElected by the component members of the group.\nb\nRequired for the component members of the group.\n5\nIf you did not check a box on line 3 above, check the applicable box below concerning the status of the group’s apportionment \nplan (see instructions).\na\nNo apportionment plan is in effect and none is being adopted.\nb\nAn apportionment plan is already in effect. It was adopted for the tax year ending\n, 20\n, and for\nall succeeding tax years.\n6\nIf all the members of this group are adopting a plan or amending the current plan for a tax year after the due date \n(including extensions) of the tax return for this corporation, is there at least one year remaining on the statute of limitations \nfrom the date this corporation filed its amended return for such tax year for assessing any resulting deficiency? \nSee instructions.\na\nYes.\n(i)\nThe statute of limitations for this year will expire on\n, 20\n.\n(ii)\nOn\n, 20\n, this corporation entered into an agreement with the Internal Revenue Service to \nextend the statute of limitations for purposes of assessment until\n, 20\n.\nb\nNo. The members may not adopt or amend an apportionment plan.\n7\nIf the corporation has a short tax year that does not include December 31, check the box. See instructions.\nFor Paperwork Reduction Act Notice, see Instructions for Form 1120.\nCat. No. 48100N\nSchedule O (Form 1120) (Rev. 12-2018)\n", "Schedule O (Form 1120) (Rev. 12-2018)\nPage 2\nPart II\nApportionment (See instructions)\n(a) \nGroup member’s name and \nemployer identification number\n(b) \nTax year end \n(Yr-Mo)\nApportionment\n (c) \nAccumulated earnings \ncredit\n(d) \nPenalty for failure to \npay estimated tax\n(e) \nOther\n \n \n \n \n \n \n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\nTotal\nSchedule O (Form 1120) (Rev. 12-2018)\n" ]
p5327.pdf	1118 Publ 5327 (PDF)	https://www.irs.gov/pub/irs-pdf/p5327.pdf	[ " \nNew tax credit for employers \nwho provide paid family and \nmedical leave \n \nTax reform legislation passed in December 2017 offers a new tax credit for employers who provide paid family and \nmedical leave. \n \nThe credit is available for wages paid in tax years beginning after December 31, 2017, and before January 1, 2020. Some \n \nemployers can claim the credit retroactively to the beginning of their first tax year that begins after December 31, 2017. \n \nTo qualify they must meet the requirements of the transition rule before December 31, 2018. \n \nEligibility \n \nTo be eligible for the credit, an employer must have a written policy in place that provides: \n● \n At least two weeks of paid family and medical leave annually to full-time employees (prorated for \npart-time employees). \n● \n Pay for family and medical leave that is at least 50 percent of the wages normally paid to the em\nployee. \nLimits \nGenerally, for tax-year 2018, the employee’s 2017 compensation from the employer must be $72,000 or less for the \npaid leave to qualify for the credit. \n \nCredit amount \nThe credit ranges from 12.5 percent to 25 percent of paid family and medical leave for qualifying employees. \nFor additional information visit Employer Credit for Paid Family and Medical Leave Frequently Asked Questions at \nhttps://www.irs.gov/newsroom/new-credit-benefits-employers-who-provide-paid-family-and-medical-leave. \nPublication 5327 (11-2018) Catalog Number 72001D Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
f7004.pdf	1218 Form 7004 (PDF)	https://www.irs.gov/pub/irs-pdf/f7004.pdf	[ "Form 7004\n(Rev. December 2018) \nDepartment of the Treasury \nInternal Revenue Service \nApplication for Automatic Extension of Time To File Certain \nBusiness Income Tax, Information, and Other Returns\n▶ File a separate application for each return. \n▶ Go to www.irs.gov/Form7004 for instructions and the latest information.\nOMB No. 1545-0233 \nPrint \nor \nType \nName \nIdentifying number \nNumber, street, and room or suite no. (If P.O. box, see instructions.) \nCity, town, state, and ZIP code (If a foreign address, enter city, province or state, and country (follow the country’s practice for entering postal code).)\nNote: File request for extension by the due date of the return. See instructions before completing this form.\nPart I \nAutomatic Extension for Certain Business Income Tax, Information, and Other Returns. See instructions.\n1\nEnter the form code for the return listed below that this application is for .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nApplication \nIs For: \nForm \nCode \nForm 706-GS(D)\n01\nForm 706-GS(T)\n02\nForm 1041 (bankruptcy estate only)\n03\nForm 1041 (estate other than a bankruptcy estate)\n04\nForm 1041 (trust)\n05\nForm 1041-N\n06\nForm 1041-QFT\n07\nForm 1042\n08\nForm 1065\n09\nForm 1066\n11\nForm 1120\n12\nForm 1120-C\n34\nForm 1120-F\n15\nForm 1120-FSC\n16\nForm 1120-H\n17\nForm 1120-L\n18\nForm 1120-ND\n19\nApplication \nIs For: \nForm \nCode \nForm 1120-ND (section 4951 taxes)\n20\nForm 1120-PC\n21\nForm 1120-POL\n22\nForm 1120-REIT\n23\nForm 1120-RIC\n24\nForm 1120S\n25\nForm 1120-SF\n26\nForm 3520-A\n27\nForm 8612\n28\nForm 8613\n29\nForm 8725\n30\nForm 8804\n31\nForm 8831\n32\nForm 8876\n33\nForm 8924\n35\nForm 8928\n36\nPart II \nAll Filers Must Complete This Part \n2 \nIf the organization is a foreign corporation that does not have an office or place of business in the United States, \ncheck here \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\n3 \nIf the organization is a corporation and is the common parent of a group that intends to file a consolidated return, \ncheck here \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nIf checked, attach a statement listing the name, address, and employer identification number (EIN) for each member \ncovered by this application. \n4 \nIf the organization is a corporation or partnership that qualifies under Regulations section 1.6081-5, check here .\n ▶\n5a\nThe application is for calendar year 20 \n, or tax year beginning \n, 20 \n, and ending \n, 20 \n.\nb\nShort tax year. If this tax year is less than 12 months, check the reason: \nInitial return \nFinal return \nChange in accounting period \nConsolidated return to be filed \nOther (See instructions—attach explanation.)\n6 \nTentative total tax .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6 \n7 \nTotal payments and credits. See instructions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7 \n8 \nBalance due. Subtract line 7 from line 6. See instructions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8 \nFor Privacy Act and Paperwork Reduction Act Notice, see separate instructions. \nCat. No. 13804A \nForm 7004 (Rev. 12-2018) \n" ]
i8621a.pdf	1218 Inst 8621-A (PDF)	https://www.irs.gov/pub/irs-pdf/i8621a.pdf	[ "Instructions for Form 8621-A\n(Rev. December 2018)\n(Use with the December 2013 revision of Form 8621-A.)\nReturn by a Shareholder Making Certain Late Elections To End Treatment as a \nPassive Foreign Investment Company\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue Code \nunless otherwise noted.\nFuture Developments\nFor the latest information about \ndevelopments related to Form 8621-A and \nits instructions, such as legislation enacted \nafter they were published, go to IRS.gov/\nForm8621A.\nGeneral Instructions\nPurpose of Form\nA U.S. person that is a direct or indirect \nshareholder of a former Passive Foreign \nInvestment Company (PFIC) or a Section \n1297(e) PFIC is treated for tax purposes as \nholding stock in a PFIC and therefore \ncontinues to be subject to taxation under \nsection 1291 unless the shareholder makes \na purging election under section 1298(b)(1).\nA purging election under section 1298(b)\n(1) is:\n• A deemed dividend election or a deemed \nsale election made with respect to a former \nPFIC under the rules of Regulations sections \n1.1298-3(b) or 1.1298-3(c), or\n• A deemed dividend election or a deemed \nsale election made with respect to a Section \n1297(e) PFIC under the rules of Regulations \nsections 1.1297-3(b) or 1.1297-3(c).\nA timely filed purging election is made on \nForm 8621.\nForm 8621-A is used only to make a late \npurging election under section 1298(b)(1). A \nlate purging election is a purging election \nunder section 1298(b)(1) that is made:\n• In the case of a shareholder of a former \nPFIC, after 3 years from the due date, as \nextended, of the tax return for the tax year \nthat includes the termination date, or\n• In the case of a shareholder of a section \n1297(e) PFIC, after 3 years from the due \ndate, as extended, of the tax return for the \ntax year that includes the CFC qualification \ndate.\nSee Regulations sections 1.1298-3(e) or \n1.1297-3(e) for more details.\nGenerally, the amount due with respect to \na late purging election is computed in the \nsame manner as if the purging election had \nbeen timely filed. However, the taxpayer \nmust also pay interest on the amount due \ndetermined for the period beginning on the \ndue date (without extensions) for the \ntaxpayer's income tax return for the election \nyear and ending on the date the late purging \nelection is filed with the IRS. See the \ninstructions for Part I, later, for details.\nHow To Complete Form \n8621-A\nThe shareholder makes the applicable \nelection in Part I of the form. The shareholder \nthen provides basic information about the \nelection in Part II or Part III of the form and \ncomputes the tax and interest due in Part IV \nof the form.\nIf the election year (defined below) is a \nclosed tax year, the taxpayer must enter into \na closing agreement (page 3 of the form) to \nagree to eliminate any prejudice to the \ninterests of the U.S. government as a \nconsequence of the taxpayer's inability to file \nan amended return for the election year.\nThe closing agreement must be filed \nin duplicate and both copies must \ncontain original signatures. See \nClosing Agreement, later, for additional \ninformation.\nA separate Form 8621-A must be filed \nfor each PFIC for which a late purging \nelection is being made. See Chain of \nownership below for specific filing \nrequirements.\nChain of ownership. If the shareholder \nowns one PFIC and through that PFIC owns \none or more other PFICs, the shareholder \nmust file a separate Form 8621-A for each \nSection 1297(e) PFIC or former PFIC in the \nchain for which a late purging election is \nmade. The shareholder files these Forms \n8621-A together.\nWhere To File\nFile Form 8621-A with:\nInternal Revenue Service\nDeposit Team, M/S 6059\nAttn: Specials Desk\nOgden, UT 84201\nFiling Checksheet\nBe sure to:\n• Check the applicable box in Part I of the \nform that corresponds to the election you are \nmaking.\n• Complete the applicable lines in Part II or \nIII of the form (along with any required \nattachments requested on any of those lines) \nas requested at the end of the election \ndescription in Part I of the form.\nCAUTION\n!\n• Complete Part IV of the form along with \nany required attachments requested on any \nof the lines in Part IV.\n• Sign and date the form in the spaces \nprovided at the bottom of page 2 of the form.\n• If the election year is a closed tax year, file \nthe closing agreement on page 3 of the form \nin duplicate. Both copies must contain \noriginal signatures. See Closing \nAgreement, later, for details.\n• Complete the balance sheet on page 4 of \nthe form, if applicable (that is, if required by \nline 4 or line 8 of the form).\n• Keep a copy of the form for your records.\n• Make your check or money order payable \nto “United States Treasury.” Include your \nidentifying number and “Form 8621-A” on \nyour payment.\nIf Form 8621-A doesn't include full \npayment of the amount shown on \nline 21 of the form, the form won’t be \nprocessed.\nDefinitions\nControlled Foreign Corporation \n(CFC)\nSee section 957(a) for definition.\nCFC Overlap Rules\nA 10% U.S. shareholder (defined in section \n951(b)) of a CFC that is also a PFIC that \nincludes in income its pro rata share of \nsubpart F income of the CFC generally won’t \nbe subject to the PFIC provisions for the \nsame stock during the qualified portion of the \nshareholder's holding period of the stock in \nthe PFIC. This exception doesn’t apply to \noption holders. For more information, see \nsection 1297(d).\nQualified portion of holding period. For \npurposes of section 1297(d), the qualified \nportion of the shareholder's holding period in \na corporation is the portion of the \nshareholder's holding period:\n• That is after December 31, 1997, and\n• During which the shareholder is a U.S. \nshareholder under section 951(b) and the \ncorporation is a CFC.\nCFC qualification date. The CFC \nqualification date is the first day on which the \nqualified portion of the shareholder's holding \nperiod in the Section 1297(e) PFIC begins, \nas determined under section 1297(d).\nSection 1297(e) PFIC. A foreign \ncorporation is a Section 1297(e) PFIC with \nrespect to a shareholder if:\nCAUTION\n!\nNov 26, 2018\nCat. No. 39731G\n", "1.\nThe foreign corporation qualifies as a \nPFIC under section 1297(a) on the first day \non which the qualified portion of the \nshareholder's holding period in the foreign \ncorporation begins, as determined under \nsection 1297(d) (CFC overlap rule), and\n2.\nThe stock of the foreign corporation \nheld by the shareholder is treated as stock of \na PFIC, under section 1298(b)(1), because, \nat any time during the shareholder's holding \nperiod of the stock, other than the qualified \nportion, the corporation was a PFIC that \nwasn’t a QEF.\nElection Year\n• In the case of a former PFIC, the election \nyear is the tax year of the electing \nshareholder that includes the termination \ndate.\n• In the case of a Section 1297(e) PFIC, the \nelection year is the tax year of the electing \nshareholder that includes the CFC \nqualification date.\nFormer PFIC\nA foreign corporation is a former PFIC with \nrespect to the shareholder if the corporation \nsatisfies neither the income test nor the asset \ntest (described under the definition of PFIC \nbelow), but whose stock, held by that \nshareholder, is treated as stock of a PFIC, \nunder section 1297(b)(1), because at any \ntime during the shareholder's holding period \nof the stock the corporation was a PFIC \n(under the income or asset test of section \n1297(a) described below) that wasn’t a QEF, \nand the shareholder hasn’t made a \nmark-to-market election with respect to the \nPFIC.\nIndirect Shareholder\nGenerally, a U.S. person is an indirect \nshareholder of a Section 1297(e) PFIC or a \nformer PFIC if it is:\n1.\nA direct or indirect owner of a \npass-through entity that is a direct or indirect \nshareholder of a Section 1297(e) PFIC or a \nformer PFIC,\n2.\nA shareholder of a PFIC that is a \nshareholder of a Section 1297(e) PFIC, or a \nformer PFIC,\n3.\nA 50%-or-more shareholder of a \nforeign corporation that isn’t a PFIC and that \ndirectly or indirectly owns stock of a Section \n1297(e) PFIC or a former PFIC, or\n4.\nA 50%-or-more shareholder of a \ndomestic corporation that owns a section \n1291 fund.\nPassive Foreign Investment \nCompany (PFIC)\nA foreign corporation is a PFIC if it meets \neither the income or asset test described \nbelow.\n1.\nIncome test. 75% or more of the \ncorporation's gross income for its tax year is \npassive income (as defined in section \n1297(b)).\n2.\nAsset test. At least 50% of the \naverage percentage of assets (determined \nunder section 1297(e)) held by the foreign \ncorporation during the tax year are assets \nthat produce passive income or that are held \nfor the production of passive income.\nBasis for measuring assets. When \ndetermining PFIC status using the asset test, \na foreign corporation can use adjusted basis \nif:\n1.\nThe corporation isn’t publicly traded \nfor the tax year and\n2.\nThe corporation (a) is a CFC or (b) \nmakes an election to use adjusted basis.\nPublicly traded corporations must use fair \nmarket value when determining PFIC status \nusing the asset test.\nLook-thru rule. When determining if a \nforeign corporation that owns at least 25% \n(by value) of another corporation is a PFIC, \nthe foreign corporation is treated as if it held \na proportionate share of the assets and \nreceived directly its proportionate share of \nthe income of the 25%-or-more owned \ncorporation.\nQualified Electing Fund (QEF)\nA PFIC is a QEF if the U.S. person who is a \ndirect or indirect shareholder of the PFIC \nelects (under section 1295) to treat the PFIC \nas a QEF. See the instructions for Form 8621 \nfor more information.\nShareholder\nA shareholder is a U.S. person that is a \ndirect or indirect shareholder of the foreign \ncorporation. See Indirect shareholder, \nearlier, for definition.\nTermination Date\nThe termination date is the last day of the \nlast tax year of the foreign corporation during \nwhich it qualified as a PFIC under section \n1297(a).\nSpecific Instructions\nAddress and Identifying \nNumber\nAddress. Include the suite, room, or other \nunit number after the street address. If the \nPost Office doesn’t deliver mail to the street \naddress and the shareholder has a P.O. box, \nenter the box number instead.\nIdentifying number. Individuals should \nenter a social security number or taxpayer \nidentification number issued by the IRS. \nEntities must enter an employer identification \nnumber.\nShareholder Contact Information. If the \nperson to contact with respect to Form \n8621-A is the taxpayer, enter “Same” in the \nentry space for the name. If the person to \ncontact with respect to Form 8621-A is a \nperson other than the taxpayer, enter the \ninformation requested and attach Form \n2848.\nPart I. Elections\nElection A. Late Deemed \nDividend Election With Respect \nto a Former PFIC\nThis is a deemed dividend election under \nsection 1298(b)(1) that is made with respect \nto a former PFIC after the time prescribed in \nRegulations section 1.1298-3(c)(4) has \nelapsed.\nWho Can Make the Election\nThis election can be made by a U.S. person \nthat is a shareholder of a foreign corporation \nthat is a former PFIC with respect to such \nshareholder provided the foreign corporation \nwas a CFC during the last tax year as a \nPFIC.\nEffect of Election\nA shareholder making this election is treated \nas receiving a dividend of its pro rata share \nof the post-1986 earnings and profits of the \nformer PFIC on the termination date. The \ndeemed dividend is taxed under section \n1291 as an excess distribution, allocated \nonly to the days in the shareholder's holding \nperiod during which the foreign corporation \nqualified as a PFIC. For this purpose, the \nshareholder's holding period ends on the \ntermination date. After the deemed dividend \nelection, the shareholder's stock isn’t treated \nas stock in a PFIC unless the foreign \ncorporation thereafter qualifies as a PFIC.\nSpecial Rules\nFor purposes of this election, the following \napply.\n• The basis of the shareholder's stock is \nincreased by the amount of the deemed \ndividend. The manner in which the basis \nadjustment is made depends on whether the \nshareholder is a direct or indirect \nshareholder. See Regulations section \n1.1298-3(c)(6).\n• For purposes of the PFIC rules only, the \nshareholder's new holding period begins on \nthe day following the termination date.\n• The term “post-1986 earnings and profits” \nmeans the undistributed earnings and profits \nof the PFIC (as of the close of the tax year \nthat includes the termination date without \nreduction for dividends distributed during the \ntax year) accumulated in tax years beginning \nafter 1986 during which the CFC was a PFIC \nand while the shareholder held the stock.\nLine 3 Attachment\nThe shareholder must attach a statement to \nForm 8621-A that shows the calculation of its \npro rata share of the post-1986 earnings and \nprofits of the former PFIC that is treated as \ndistributed to the shareholder on the \ntermination date. The post-1986 earnings \nand profits can be reduced (but not below \nzero) by the amount that the shareholder \nsatisfactorily shows was previously included \nin its income or in the income of another U.S. \n-2-\nInstructions for Form 8621-A (Rev. 12-2018)\n", "person. The shareholder shows this by \nincluding in the statement mentioned above \nthe following information:\n• The name, address, and identifying \nnumber of the U.S. person and the amount \nthat was previously included in income;\n• The tax year in which the amount was \npreviously included in income;\n• The provision of law under which the \namount was previously included in income;\n• A description of the transaction in which \nthe shareholder acquired the stock of the \nformer PFIC from the other U.S. person; and\n• The provision of law under which the \nshareholder's holding period includes the \nholding period of the other U.S. person.\nHow To Make the Election\nTo make this election, check box A in Part I \nand complete Part II, lines 1, 2, and 3, and \nPart IV.\nFor more information on making Election \nA, see Regulations section 1.1298-3(c) and \nRegulations section 1.1298-3(e).\nElection B. Late Deemed Sale \nElection With Respect to a \nFormer PFIC\nThis is a deemed sale election under section \n1298(b)(1) that is made with respect to a \nformer PFIC after the time prescribed in \nRegulations section 1.1298-3(b)(3) has \nelapsed.\nWho Can Make the Election\nThis election can be made by a U.S. person \nthat is a shareholder of a former PFIC.\nEffect of Election\nA shareholder making this election is \ndeemed to have sold the former PFIC stock \non the termination date for its fair market \nvalue. The gain from the deemed sale is \ntaxed under section 1291 as an excess \ndistribution received on the termination date. \nAfter the deemed sale election, the \nshareholder's stock isn’t treated as stock in a \nPFIC unless the foreign corporation \nthereafter qualifies as a PFIC.\nSpecial Rules\nFor purposes of this election, the following \napply.\n• The basis of the shareholder's stock is \nincreased by the gain recognized on the \ndeemed sale. The manner in which the basis \nadjustment is made depends on whether the \nshareholder is a direct or indirect \nshareholder. See Regulations section \n1.1298-3(b)(5).\n• For purposes of the PFIC rules only, the \nshareholder's new holding period of the \nstock begins on the day following the \ntermination date.\n• The election can be made for stock on \nwhich the shareholder will realize a loss, but \nthat loss cannot be recognized. In addition, \nthere is no basis adjustment for a loss.\nHow To Make the Election\nTo make this election, check box B in Part I \nand complete Part II, lines 1, 2, and 4, and \nPart IV.\nFor more information regarding making \nElection B, see Regulations section \n1.1298-3(b) and Regulations section \n1.1298-3(e).\nElection C. Late Deemed \nDividend Election With Respect \nto a Section 1297(e) PFIC\nThis is a deemed dividend election under \nsection 1298(b)(1) that is made by a \nshareholder (defined earlier) with respect to \na Section 1297(e) PFIC that is also a CFC \nafter the time prescribed in Regulations \nsection 1.1297-3(c)(4) has elapsed.\nWho Can Make the Election\nThe election can be made by a shareholder \nof a foreign corporation that is a Section \n1297(e) PFIC with respect to that \nshareholder.\nEffect of Election\nA shareholder making this election is treated \nas receiving a dividend of its pro rata share \nof the post-1986 earnings and profits of the \nSection 1297(e) PFIC on the CFC \nqualification date. The deemed dividend is \ntaxed under section 1291 as an excess \ndistribution, allocated only to the days in the \nshareholder's holding period during which \nthe foreign corporation qualified as a PFIC. \nFor this purpose, the shareholder's holding \nperiod ends on the day before the CFC \nqualification date. After the deemed dividend \nelection, the shareholder's stock isn’t treated \nas stock in a PFIC unless the qualified \nportion of the shareholder's holding period \nends, and the foreign corporation thereafter \nqualifies as a PFIC.\nSpecial Rules\nFor the purpose of this election, the following \napply:\n• The basis of the shareholder's stock is \nincreased by the amount of the deemed \ndividend. The manner in which the basis \nadjustment is made depends on whether the \nshareholder is a direct or indirect \nshareholder. See Regulations section \n1.1297-3(c)(6).\n• For purposes of the PFIC rules only, the \nshareholder's new holding period begins on \nthe CFC qualification date.\n• The term “post-1986 earnings and profits” \nmeans the undistributed earnings and profits \nof the PFIC (as of the day before the CFC \nqualification date) accumulated in tax years \nbeginning after 1986 during which the CFC \nwas a PFIC and while the shareholder held \nthe stock.\nLine 7 Attachment\nThe shareholder must attach a statement to \nForm 8621-A that shows the calculation of its \npro rata share of the post-1986 earnings and \nprofits of the Section 1297(e) PFIC that is \ntreated as distributed to the shareholder on \nthe CFC qualification date. The post-1986 \nearnings and profits can be reduced (but not \nbelow zero) by the amount that the \nshareholder satisfactorily shows was \npreviously included in its income or in the \nincome of another U.S. person. The \nshareholder shows this by including in the \nstatement mentioned above the following \ninformation:\n• The name, address, and identifying \nnumber of the U.S. person and the amount \nthat was previously included in income;\n• The tax year in which the amount was \npreviously included in income;\n• A description of the transaction in which \nthe shareholder acquired the stock of the \nSection 1297(e) PFIC from the other U.S. \nperson; and\n• The provision of law under which the \nshareholder's holding period includes the \nholding period of the other U.S. person.\nHow To Make the Election\nTo make this election, check box C in Part I \nand complete Part III, lines 5, 6, and 7, and \nPart IV.\nFor more information on making Election \nC, see Regulations sections 1.1297-3(c) and \n(e).\nElection D. Late Deemed Sale \nElection With Respect to a \nSection 1297(e) PFIC\nThis is a deemed sale election under section \n1298(b)(1) that is made with respect to a \nSection 1297(e) PFIC after the time \nprescribed in Regulations section \n1.1297-3(b)(3) has elapsed.\nWho Can Make the Election\nThis election can be made by a U.S. person \nthat is a shareholder of a foreign corporation \nthat is a section 1297(e) PFIC with respect to \nsuch shareholder.\nEffect of Election\nA shareholder making this election is \ndeemed to have sold the Section 1297(e) \nPFIC stock on the CFC qualification date for \nits fair market value. The gain from the \ndeemed sale is taxed under section 1291 as \nan excess distribution received on the CFC \nqualification date. After the deemed sale \nelection, the shareholder's stock isn’t treated \nas stock in a PFIC unless the qualified \nportion of the shareholder's holding period \nends, and the foreign corporation thereafter \nqualifies as a PFIC.\nInstructions for Form 8621-A (Rev. 12-2018)\n-3-\n", "Special Rules\nFor purposes of this election, the following \napply.\n• The basis of the shareholder's stock is \nincreased by the gain recognized on the \ndeemed sale. The manner in which the basis \nadjustment is made depends on whether the \nshareholder is a direct or indirect \nshareholder. See Regulations section \n1.1297-3(b)(5).\n• For purposes of the PFIC rules only, the \nshareholder's new holding period begins on \nthe CFC qualification date.\n• The election can be made for stock on \nwhich the shareholder will realize a loss, but \nthat loss cannot be recognized. In addition, \nthere is no basis adjustment for a loss.\nHow To Make the Election\nTo make this election, check box D in Part I \nand complete Part III, lines 5, 6, and 8, and \nPart IV.\nFor more information on making Election \nD, see Regulations sections 1.1297-3(b) and \n(e).\nPart IV. Computation of \nTax and Interest Due\nLine 9a\nEnter the amount treated as an excess \ndistribution under the deemed dividend or \ndeemed sale election. This amount is:\n• In the case of a deemed dividend election \nfor a former PFIC, the amount on line 3 of \nPart II.\n• In the case of a deemed sale election for a \nformer PFIC, the amount on line 4 of Part II.\n• In the case of a deemed dividend election \nfor a Section 1297(e) PFIC, the amount on \nline 7 of Part III.\n• In the case of a deemed sale election for a \nSection 1297(e) PFIC, the amount on line 8 \nof Part III.\nLines 9b and 10\nDetermine the allocation of the excess \ndistribution to all applicable tax years on a \nseparate sheet and attach it to Form 8621-A. \nDivide the amount on line 9a by the number \nof days in your holding period. The holding \nperiod of the stock is treated as ending on:\n• The termination date, in the case of a \ndeemed sale or deemed dividend election \nfor a former PFIC;\n• The CFC qualification date, in the case of \na deemed sale election for a Section 1297(e) \nPFIC; and\n• The day before the CFC qualification \ndate, in the case of a deemed dividend \nelection for a Section 1297(e) PFIC.\nDetermine the amount allocable to each \ntax year in your holding period by adding the \namounts allocated to the days in each such \ntax year. Then:\n• Add the amounts allocated to the tax \nyears before the foreign corporation became \na PFIC (pre-PFIC years) and amounts \nallocated to the election year. Enter the sum \non line 10.\n• With respect to the amounts allocated to \neach tax year in your holding period other \nthan the election year and the pre-PFIC \nyears, see the instructions for Line 14.\nLines 11 and 12\nThe shareholder's income tax liability is \ngenerally the amount shown on the “total tax” \nline of the return.\nLine 14\nDetermine the increase in tax for each tax \nyear in your holding period other than the \nelection year and pre-PFIC years (that is, for \neach PFIC year). An increase in tax is \ndetermined for each PFIC year by multiplying \nthe part of the distribution or disposition \nallocated to each year (see Lines 9b and 10, \nearlier) by the highest rate of tax under \nsection 1 or section 11, whichever applies, in \neffect for that tax year. Add the increases in \ntax computed for all PFIC years. Enter the \naggregate increases in tax (before credits) \non line 14.\nLine 15\nTo determine the foreign tax credit, the \nshareholder of a section 1291 fund \ndetermines the total creditable foreign taxes \nattributable to the distribution. The total \ncreditable foreign taxes with respect to any \ndistribution are the withholding taxes \nimposed on the distribution and, in the case \nof a foreign corporation year beginning \nbefore January 1, 2018, for 10% or greater \ncorporate shareholders, any taxes deemed \npaid under section 902. The taxes must be \ncreditable under general foreign tax credit \nprinciples and the shareholder must choose \nto claim the foreign tax credit for the current \ntax year.\nThe excess distribution taxes (the \ncreditable foreign taxes attributable to an \nexcess distribution) are allocated in the \nsame manner as the excess distribution is \nallocated. See the instructions for Lines 9b \nand 10 and Line 14, earlier. Those taxes \nallocated to pre-PFIC tax years and the \nelection year are taken into account for the \nelection year under the general rules of the \nforeign tax credit.\nThe excess distribution taxes allocated to \na PFIC year only reduce the increase in tax \nfigured for that tax year (but not below zero). \nNo carryover of any unused excess \ndistribution taxes is allowed.\nWhen you dispose of PFIC stock, the \nabove foreign tax credit rules apply only to \nthe part of the gain that, without regard to \nsection 1291, would be treated under section \n1248 as a dividend.\nLine 16\nThis amount is the aggregate increases in \ntaxes on the excess distribution within the \nmeaning of section 1291(c)(2).\nLine 17\nCompute the interest on each net increase in \ntax for the period beginning on the due date \n(without regard to extensions) of your \nincome tax return for the tax year to which an \nincrease in tax is attributable and ending with \nthe due date (without regard to extensions) \nof your income tax return for the election \nyear.\nLines 18 and 19\nThe line 18 subtotal represents all amounts \ndue as of the due date (without regard to \nextensions) of the shareholder's income tax \nreturn for the election year. The shareholder \nmaking the late deemed dividend or late \ndeemed sale election must pay additional \ninterest on the amount on line 18 from the \ndue date (without regard to extensions) of its \nincome tax return for the election year up to \nand including the date the Form 8621-A and \npayment are filed with the IRS. Include this \ninterest amount on line 19.\nClosing Agreement\nIf the election year is a closed tax year, file \nthe closing agreement on page 3 of the form \nin duplicate. Both copies must contain \noriginal signatures. Photocopies of \nsignatures aren’t acceptable. The closing \nagreement on page 3 of the actual form you \nfile is the IRS copy. The photocopy of the \nclosing agreement that you attach to the \n4-page form is the taxpayer copy. Write \n“Taxpayer Copy” in the upper margin of this \ncopy. File the taxpayer copy as the first \nattachment after the 4-page form. The \ntaxpayer copy will be returned to you after an \nauthorized IRS official has signed it.\nIdentifying number. Individuals should \nenter a social security number or taxpayer \nidentification number issued by the IRS. \nEntities must enter an employer identification \nnumber.\nBalance Sheet\nIf the shareholder is making a late deemed \nsale election with respect to a former PFIC or \na Section 1297(e) PFIC (Election B or D), the \nshareholder is required to complete the \nbalance sheet on page 4 of Form 8621-A.\nNote. If the PFIC uses the U.S. dollar \napproximate separate transactions method \nof accounting (DASTM), the balance sheet \nshould be prepared and translated into U.S. \ndollars according to Regulations section \n1.985-3(d), rather than U.S. GAAP.\nLine 11\nYou must attach to Form 8621-A a written \nnarrative for each intangible asset describing \nhow the asset valuation was determined. \nThis narrative must include all pertinent \nvaluation information including whether the \nvaluation was done by a third party. If the \nvaluation was done by a third party, include \nthe name and business address of that third \nparty in the narrative.\nDisclosure, Privacy Act, and Paperwork \nReduction Act Notice. We ask for the \ninformation on this form to carry out the \nInternal Revenue laws of the United States. \n-4-\nInstructions for Form 8621-A (Rev. 12-2018)\n", "Sections 6001, 6011, 6012(a), 6103, and \n6109, and their regulations, require you to \nprovide this information. We need this \ninformation to ensure that you are complying \nwith the Internal Revenue laws and to allow \nus to figure and determine the right amount \nof tax.\nYou must fill in all parts of the tax form \nthat apply to you. If you don’t file a return \nunder circumstances requiring its filing, don’t \nprovide the information we ask for, or provide \nfraudulent information, you may be charged \npenalties and be subject to criminal \nprosecution. Section 6109 requires return \npreparers to provide their identifying \nnumbers on the return.\nGenerally, tax returns and return \ninformation are confidential, as required by \nsection 6103. However, section 6103 allows \nor requires the Internal Revenue Service to \ndisclose or give the information shown on \nyour tax return to others as described in the \nCode. For example, we may disclose your \ntax information to the Department of Justice \nfor civil and criminal litigation. We may also \ndisclose this information to cities, states, the \nDistrict of Columbia, and U.S. \ncommonwealths and possessions for use in \nadministering their tax laws, to federal and \nstate agencies to enforce federal nontax \ncriminal laws, or to federal law enforcement \nand intelligence agencies to combat \nterrorism.\nYou aren’t required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB control \nnumber. Books or records relating to a form \nor its instructions must be retained as long as \ntheir contents may become material in the \nadministration of any Internal Revenue law.\nThe time needed to complete and file this \nform will vary depending on individual \ncircumstances. The estimated burden for \nindividual and business taxpayers filing this \nform is approved under OMB control \nnumbers 1545-0074 and 1545-0123. The \nestimated burden for all other taxpayers who \nfile this form is shown below.\nRecordkeeping . . . . . . . . . 22 hr., 43 min.\nLearning about the law or \nthe form. . . . . . . . . . . . . . 10 hr., 43 min.\nPreparing the form . . . . . . 27 hr., 24 min.\nSending the form to the \nIRS . . . . . . . . . . . . . . . . . 4 hr., 33 min.\nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making this form simpler, we \nwould be happy to hear from you. You can \nsend us comments from IRS.gov/\nFormsComments. You can write to the \nInternal Revenue Service, Tax Forms and \nPublications, 1111 Constitution Ave. NW, \nIR-6526, Washington, DC 20224. Don’t send \nthe tax form to this address. Instead, see \nWhere To File, earlier.\nInstructions for Form 8621-A (Rev. 12-2018)\n-5-\n" ]
i7004.pdf	1218 Inst 7004 (PDF)	https://www.irs.gov/pub/irs-pdf/i7004.pdf	[ "Instructions for Form 7004\n(Rev. December 2018)\nApplication for Automatic Extension of Time To File Certain Business Income Tax, \nInformation, and Other Returns\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue Code unless \notherwise noted.\nFuture Developments\nFor the latest information about developments related to Form \n7004 and its instructions, such as legislation enacted after they \nwere published, go to IRS.gov/Form7004.\nWhat’s New\nAddress changes for filing Form 7004. The address for filing \nForm 7004 has changed for some entities. See Where To File, \nlater.\nGeneral Instructions\nPurpose of Form\nUse Form 7004 to request an automatic extension of time to file \ncertain business income tax, information, and other returns. The \nextension will be granted if you complete Form 7004 properly, \nmake a proper estimate of the tax (if applicable), file Form 7004 \nby the due date of the return for which the extension is \nrequested, and pay any tax that is due.\nNote. Do not use Form 7004 to request an automatic extension \nof time to file Form 1041-A. Instead, use Form 8868.\nWhen To File\nGenerally, Form 7004 must be filed on or before the due date of \nthe applicable tax return. The due dates of the returns can be \nfound in the instructions for the applicable return.\nExceptions. See the instructions for Part II, line 2, for foreign \ncorporations with no office or place of business in the United \nStates. See the instructions for Part II, line 4, for foreign and \ncertain domestic corporations and for certain partnerships.\nHow and Where To File\nForm 7004 can be filed electronically for most returns. However, \nForm 7004 cannot be filed electronically for Forms 8612, 8613, \n8725, 8831, 8876, or 706-GS(D). For details on electronic filing, \nvisit IRS.gov/efile7004. If you do not file electronically, file Form \n7004 with the Internal Revenue Service Center at the applicable \naddress for your return as shown in Where To File, later in the \ninstructions.\nIf you file Form 7004 on paper and file your tax return \nelectronically, your return may be processed before the \nextension is granted. This may result in a penalty notice.\nSignature. No signature is required on this form.\nNo Blanket Requests\nFile a separate Form 7004 for each return for which you are \nrequesting an extension of time to file. This extension will apply \nonly to the specific return identified on Part I, line 1. For \nconsolidated group returns, see the instructions for Part II, line 3.\nCAUTION\n!\nExtension Period\nThe IRS will no longer send a notification that your extension has \nbeen approved. We will notify you only if your request for an \nextension is disallowed. Properly filing Form 7004 will \nautomatically give you the maximum extension allowed from the \ndue date of your return to file the return.\nMaximum extension period. The automatic extension period \nfor time to file is generally 6 months. Exceptions apply for certain \nfilers of Form 1041 and for C corporations with tax years ending \nJune 30. An estate (other than a bankruptcy estate) and a trust \nfiling Form 1041 are eligible for an automatic 51/2-month \nextension of time to file. C corporations with tax years ending \nJune 30 are eligible for an automatic 7-month extension of time \nto file (6-month extension if filing Form 1120-POL). See the \ninstructions for Part II, lines 2 and 4, for exceptions for foreign \ncorporations, certain domestic corporations, and certain \npartnerships with books and records outside of the United States \nand Puerto Rico. See the instructions for the applicable return for \nits due date.\nNote. A corporation with a short tax year ending anytime in \nJune is treated as if the short tax year ended on June 30.\nTermination of extension period. The IRS may terminate the \nautomatic extension at any time by mailing a notice of \ntermination to the entity or person that requested the extension. \nThe notice will be mailed at least 10 days before the termination \ndate given in the notice.\nRounding Off to Whole Dollars\nThe entity can round off cents to whole dollars on its return and \nschedules. If the entity does round to whole dollars, it must \nround all amounts. To round, drop amounts under 50 cents and \nincrease amounts from 50 to 99 cents to the next dollar (for \nexample, $1.39 becomes $1 and $2.50 becomes $3). If two or \nmore amounts must be added to figure the amount to enter on a \nline, include cents when adding the amounts and round off only \nthe total.\nPayment of Tax\nForm 7004 does not extend the time to pay any tax due.\nGenerally, payment of any balance due on Part II, line 8, is \nrequired by the due date of the return for which this extension is \nfiled. See the instructions for line 8.\nNo checks of $100 million or more accepted. The IRS \ncannot accept a single check (including a cashier’s check) for \namounts of $100,000,000 ($100 million) or more. If you are \nsending $100 million or more by check, you will need to spread \nthe payments over two or more checks with each check made \nout for an amount less than $100 million. The $100 million or \nmore amount limit does not apply to other methods of payments \n(such as electronic payments).\nPenalty for late filing of return. Generally, a penalty is \ncharged if a return is filed after the due date (including \nextensions) unless you can show reasonable cause for not filing \non time.\nCAUTION\n!\nDec 04, 2018\nCat. No. 51607V\n", "Penalty for late payment of tax. Generally, a penalty of 1/2 of \n1% of any tax not paid by the due date is charged for each \nmonth or part of a month that the tax remains unpaid. The \npenalty cannot exceed 25% of the amount due. The penalty will \nnot be charged if you can show reasonable cause for not paying \non time.\nIf a corporation is granted an extension of time to file a \ncorporation income tax return, it will not be charged a late \npayment penalty if the tax shown on Part II, line 6 (or the amount \nof tax paid by the regular due date of the return), is at least 90% \nof the tax shown on the total tax line of your return, and the \nbalance due shown on the return is paid by the extended due \ndate.\nInterest. Interest is charged on any tax not paid by the regular \ndue date of the return from the due date until the tax is paid. It \nwill be charged even if you have been granted an extension or \nhave shown reasonable cause for not paying on time.\nForms 1065 and 1066. A penalty may be assessed against the \npartnership or REMIC if it is required to file a return, but fails to \nfile it on time, including extensions, or files a return that fails to \nshow all the information required. The penalty can be waived if \nthe entity can show reasonable cause for not filing on time. See \nthe Instructions for Forms 1065 and 1066 for more information.\nReasonable cause. If you receive a notice about a penalty \nafter you file your return, send the IRS an explanation and we will \ndetermine if you meet reasonable-cause criteria. Do not attach \nan explanation when you file your return.\nSpecific Instructions\nName and identifying number. If your name has changed \nsince you filed your tax return for the previous year, enter on \nForm 7004 your name as you entered it on the previous year's \nincome tax return. If the name entered on Form 7004 does not \nmatch the IRS database and/or the identifying number is \nincorrect, you will not have a valid extension. Enter your \napplicable employer identification number (EIN) or social \nsecurity number (SSN).\nAddress. Include the suite, room, or other unit number after the \nstreet address. If the post office does not deliver mail to the \nstreet address and the entity has a P.O. box, show the box \nnumber instead of the street address.\nIf the entity's address is outside the United States or its \npossessions or territories, enter in the space for “city, town, \nstate, and ZIP code,” the information in the following order: city, \nprovince or state, and country. Follow the country's practice for \nentering the postal code. Do not abbreviate the country name.\nIf the entity’s mailing address has changed since you filed \nyour last return, use Form 8822, Change of Address, or Form \n8822-B, Change of Address or Responsible Party—Business, to \nnotify the IRS of the change. A new address shown on Form \n7004 will not update your record.\nPart I — Automatic Extension for \nCertain Business Income Tax, \nInformation, and Other Returns\nLine 1\nEnter the appropriate form code in the boxes on line 1 to indicate \nthe type of return for which you are requesting an extension. See \nMaximum extension period, earlier.\nIf an association is electing to file Form 1120-H, U.S. Income \nTax Return for Homeowners Association, it should file for an \nextension on Form 7004 using the original form type assigned to \nthe entity. See the Instructions for Form 1120-H.\nNote. The trustee of a trust required to file Form 1041-A must \nuse Form 8868, instead of Form 7004, to request an extension \nof time to file.\nPart II — All Filers Must Complete \nThis Part\nLine 2\nCheck the box on line 2 if you are requesting an extension of \ntime to file for a foreign corporation that does not have an office \nor place of business in the United States. The entity must file \nForm 7004 by the due date of the return (the 15th day of the 6th \nmonth following the close of the tax year) to request an \nextension.\nLine 3\nOnly the common parent or agent of a consolidated group can \nrequest an extension of time to file the group's consolidated \nreturn.\nAttach a list of all members of the consolidated group \nshowing the name, address, and EIN for each member of the \ngroup. If you file a paper return, you must provide this \ninformation using the following format: 8.5 x 11, 20 lb. white \npaper; 12 point font in Courier, Arial, or Times New Roman; \nblack ink; one-sided printing; and at least a one-half inch margin. \nInformation is to be presented in a two column format, with the \nleft column containing affiliates' names and addresses, and the \nright column containing the EIN with one-half inch between the \ncolumns. There should be two blank lines between listed \naffiliates.\nGenerally, all members of a consolidated group must use the \nsame taxable year as the common parent corporation. If, \nhowever, a particular member of a consolidated group is \nrequired to file a separate income tax return for a short period \nand seeks an extension of time to file the return, that member \nmust file a separate Form 7004 for that period. See Regulations \nsection 1.1502-76 for details.\nAny member of either a controlled group of corporations \nor an affiliated group of corporations not joining in a \nconsolidated return must file a separate Form 7004.\nNote. Failure to list members of the affiliated group on an \nattachment may result in the group's inability to elect to file a \nconsolidated return. However, see Regulations sections \n301.9100-1 through 301.9100-3 for information about extensions \nof time for making elections.\nLine 4\nCertain foreign and domestic corporations and certain \npartnerships are entitled to an automatic extension of time to file \nand pay under Regulations section 1.6081-5. These entities do \nnot need to file Form 7004 to take this automatic extension and \nmust file (or request an additional extension of time to file) and \npay any balance due by the 15th day of the 6th month following \nthe close of the tax year. This includes:\n• Partnerships that keep their books and records outside the \nUnited States and Puerto Rico,\n• A foreign corporation that maintains an office or place of \nbusiness in the United States,\n• A domestic corporation that transacts its business and keeps \nits books and records of account outside the United States and \nPuerto Rico, or\n• A domestic corporation whose principal income is from \nsources within the possessions of the United States.\nCAUTION\n!\n-2-\n", "Attach a statement to the entity’s tax return stating that the \nentity qualifies for the extension to file and pay. If the entity is \nunable to file its return on or before the 15th day of the 6th month \nfollowing the close of the tax year, check the box on line 4 of \nForm 7004 to request an additional extension of time to file (not \nan extension of time to pay). The additional extension period is 3 \nmonths for partnerships and S corporations and 4 months for C \ncorporations and filers of Form 1120-POL.\nLine 5a\nIf you do not use a calendar year, complete the lines showing the \nbeginning and ending dates for the tax year.\nLine 5b\nCheck the applicable box on line 5b for the reason for the short \ntax year.\nIf the box for “Change in accounting period” is checked, the \nentity must have applied for approval to change its tax year \nunless certain conditions have been met. For more information, \nsee Form 1128, and Pub. 538, Accounting Periods and \nMethods. If you have a short tax year and none of the reasons \nlisted apply, check the box for “Other” and attach a statement \nexplaining the reason for the short tax year. Clearly explain the \ncircumstances that caused the short tax year.\nIf Form 7004 is filed for a return covering a short tax year \nending in June, see Maximum extension period, earlier.\nLine 6\nEnter the total tax, including any nonrefundable credits, the \nentity expects to owe for the tax year. See the specific \ninstructions for the applicable return to estimate the amount of \nthe tentative tax. If you expect this amount to be zero, enter -0-.\nLine 7\nEnter the total payments and refundable credits. For more \ninformation about “write-in” payments and credits, see the \ninstructions for the applicable return.\nLine 8\nForm 7004 does not extend the time to pay tax. If the entity is a \ncorporation or affiliated group of corporations filing a \nconsolidated return, the corporation must remit the amount of \nthe unpaid tax liability shown on line 8 on or before the due date \nof the return.\nMost entities must use electronic funds transfer to make all \nfederal tax deposits, including deposits for corporate income \ntaxes. Generally, electronic funds transfers are made using the \nElectronic Federal Tax Payment System (EFTPS). To get more \ninformation about EFTPS or to enroll in EFTPS, visit EFTPS.gov \nor call 1-800-555-4477.\nIf the entity does not want to use EFTPS, it can arrange for its \ntax professional, financial institution, payroll service, or other \ntrusted third party to make deposits on its behalf. See the \ninstructions for the entity’s tax return.\nIf you file Form 7004 electronically, you can pay by Electronic \nFunds Withdrawal (EFW). See Form 8878-A. If the corporation \nexpects to have a net operating loss carryback, the corporation \ncan reduce the amount to be deposited to the extent of the \noverpayment resulting from the carryback, provided all other \nprior year tax liabilities have been fully paid and Form 1138 is \nfiled with Form 7004.\nForeign corporations that maintain an office or place of \nbusiness in the United States should pay their tax as described \nabove. Foreign corporations that do not maintain an office or \nplace of business in the United States, see the instructions for \nthe corporation's applicable tax return (Form 1120-F or Form \n1120-FSC) for information on depositing any tax due.\nA trust (Form 1041) or REMIC (Form 1066) will be granted an \nextension even if it cannot pay the full amount shown on line 8. \nBut it should pay as much as it can to limit the amount of \npenalties and interest it will owe.\nIf you are requesting an extension of time to file Form 1042, \nsee the deposit rules in the Instructions for Form 1042 to \ndetermine how payment must be made.\nPrivacy Act and Paperwork Reduction Act Notice. We ask \nfor the information on this form to carry out the Internal Revenue \nlaws of the United States. We need it to ensure that you are \ncomplying with these laws and to allow us to figure and collect \nthe right amount of tax. This information is needed to process \nyour application for the requested extension of time to file. You \nare not required to request an extension of time to file. However, \nif you do so, Internal Revenue Code sections 6001, 6011(a), \n6081, and 6109 require you to provide the information requested \non this form, including identification numbers. Failure to provide \nthe information may delay or prevent processing your \napplication; providing any false information may subject you to \npenalties.\nYou are not required to provide the information requested on \na form that is subject to the Paperwork Reduction Act unless the \nform displays a valid OMB control number. Books or records \nrelating to a form or its instructions must be retained as long as \ntheir contents may become material in the administration of any \nInternal Revenue law. Generally, tax returns and return \ninformation are confidential, as required by section 6103. \nHowever, section 6103 allows or requires the Internal Revenue \nService to disclose or give such information to the Department of \nJustice for civil or criminal litigation, and to cities, states, the \nDistrict of Columbia, and United States possessions and \ncommonwealths for use in administering their tax laws. We may \nalso disclose this information to other countries under a tax \ntreaty, to Federal and state agencies to enforce Federal nontax \ncriminal laws, or to Federal law enforcement and intelligence \nagencies to combat terrorism.\nThe time needed to complete and file this form will vary \ndepending on individual circumstances. The estimated burden \nfor business taxpayers filing this form is approved under OMB \ncontrol number 1545-0123 and is included in the estimates \nshown in the instructions for their business return. The estimated \nburden for all other taxapyers who file this form is shown below. \nThe estimated average time is:\nRecordkeeping\n. . . . . . . . . . . . . . . . . . . . . . . .\n3 hr., 35 min.\nLearning about the law or the form\n. . . . . . . . . . . .\n1 hr., 3 min.\nPreparing the form\n. . . . . . . . . . . . . . . . . . . . . .\n2 hr., 6 min.\nCopying, assembling, and sending the form to the \nIRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n16 min.\nIf you have comments concerning the accuracy of these time \nestimates or suggestions for making this form simpler, we would \nbe happy to hear from you. You can send us comments from \nIRS.gov/FormComments. Or you can write to the Internal \nRevenue Service, Tax Forms and Publications Division, 1111 \nConstitution Ave. NW, IR-6526, Washington, DC 20224. Do not \nsend the tax form to this address. Instead, see Where To File, \nbelow.\n-3-\n", "Where To File\nIF the form is . . .\nAND the settler is (or was at death) . . .\nTHEN file Form 7004 at:\n706-GS(D) &\n706-GS(T)\nA resident U.S. citizen, resident alien,\nnonresident U.S. citizen, or alien\nDepartment of the Treasury\nInternal Revenue Service Center\nKansas City, MO 64999-0019\nIF the form is . . .\nAND your principal business, office, or agency \nis located in . . .\nTHEN file Form 7004 at:\n1041, 1120-H\nConnecticut, Delaware, District of Columbia, \nGeorgia, Illinois, Indiana, Kentucky, Maine, \nMaryland, Massachusetts, Michigan, New \nHampshire, New Jersey, New York, North Carolina, \nOhio, Pennsylvania, Rhode Island, South Carolina, \nTennessee, Vermont, Virginia, West Virginia, \nWisconsin\nDepartment of the Treasury\nInternal Revenue Service Center\nKansas City, MO 64999-0019\nAlabama, Alaska, Arizona, Arkansas, California, \nColorado, Florida, Hawaii, Idaho, Iowa, Kansas, \nLouisiana, Minnesota, Mississippi, Missouri, \nMontana, Nebraska, Nevada, New Mexico, North \nDakota, Oklahoma, Oregon, South Dakota, Texas, \nUtah, Washington, Wyoming\nDepartment of the Treasury\nInternal Revenue Service Center\nOgden, UT 84201-0045\nA foreign country or U.S. possession\nInternal Revenue Service Center\nP.O. Box 409101, Ogden, UT 84409\n1041-QFT,\n8725, 8831,\n8876, 8924, 8928\nAny location\nDepartment of the Treasury\nInternal Revenue Service Center\nKansas City, MO 64999-0019\n1042, 1120-F,\n1120-FSC,\n3520-A, 8804\nAny location\nInternal Revenue Service Center\nP.O. Box 409101, Ogden, UT 84409\n1066, 1120-C,\n1120-PC\nThe United States\nDepartment of the Treasury \nInternal Revenue Service Center\nOgden, UT 84201-0045\nA foreign country or U.S. possession\nInternal Revenue Service Center\nP.O. Box 409101, Ogden, UT 84409\n1041-N, 1120-POL, \n1120-L, 1120-ND, \n1120-SF\nAny location\nDepartment of the Treasury\nInternal Revenue Service Center\nOgden, UT 84409-0045\n1065, 1120, 1120-REIT,\n1120-RIC, 1120S, 8612, \n8613\nConnecticut, Delaware, District of Columbia, \nGeorgia, Illinois, Indiana, Kentucky Maine, Maryland, \nMassachusetts, Michigan, New Hampshire, New \nJersey, New York, North Carolina, Ohio, \nPennsylvania, Rhode Island, South Carolina, \nTennessee, Vermont, Virginia, West Virginia, \nWisconsin\nAnd the total assets at \nthe end of the tax year \nare:,\nLess than $10 million \nDepartment of the Treasury \nInternal Revenue Service Center \nKansas City, MO 64999–0019\n$10 million or more \nDepartment of the Treasury\nInternal Revenue Service Center\nOgden, UT 84201-0045\nAlabama, Alaska, Arizona, Arkansas, California, \nColorado, Florida, Hawaii, Idaho, Iowa, Kansas, \nLouisiana, Minnesota, Mississippi, Missouri, \nMontana, Nebraska, Nevada, New Mexico, North \nDakota, Oklahoma, Oregon, South Dakota, Texas, \nUtah, Washington, Wyoming\nDepartment of the Treasury\nInternal Revenue Service Center\nOgden, UT 84201-0045\n1065, 1120, 1120-L, \n1120-ND, 1120-REIT, \n1120-RIC, 1120S, \n1120-SF, 8612, 8613 \nA foreign country or U.S. possession\nInternal Revenue Service Center\nP.O. Box 409101, Ogden, UT 84409\n-4-\n" ]
i8973.pdf	1218 Inst 8973 (PDF)	https://www.irs.gov/pub/irs-pdf/i8973.pdf	[ "Instructions for Form 8973\n(Rev. December 2018)\nCertified Professional Employer Organization/Customer Reporting Agreement\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue Code unless \notherwise noted.\nFuture Developments\nFor the latest information about developments related to \nForm 8973 and its instructions, such as legislation enacted \nafter they were published, go to IRS.gov/Form8973.\nGeneral Instructions\nPurpose of Form 8973\nCertified Professional Employer Organizations (CPEOs) use \nForm 8973 to notify the IRS that a service contract between a \nCPEO and a customer has started or ended, and to correct a \npreviously filed Form 8973. If Form 8973 is being used to \nnotify the IRS that a service contract has started, CPEOs also \nuse Form 8973 to identify the forms that the CPEO will file \nreporting wages or compensation paid to employees \nperforming services for the customer and to allow the CPEO \nto consent to the disclosure of tax information to the \ncustomer.\nFor purposes of this form, a service contract is either a \nCPEO contract described under section 7705(e)(2) or a \nservice agreement described under Regulations section \n31.3504-2(b)(2), and a customer is any person who has \nentered into such a service contract with the CPEO. For more \ninformation on CPEO contracts and service agreements, see \nthe line 10 instructions, later.\nFor more information about the CPEO program, including \nfrequently asked questions, go to IRS.gov/CPEO.\nIf the customer filed Form 2678, Employer/Payer \nAppointment of Agent, appointing the CPEO as an \nauthorized agent of the customer under Regulations \nsection 31.3504-1, then the relationship between the CPEO \nand the customer isn’t subject to a CPEO contract or a \nservice agreement under Regulations section 31.3504-2(b)\n(2). In this case, the CPEO shouldn’t file Form 8973 for the \ncustomer.\nSubstitute Forms\nThe IRS accepts quality substitute tax forms that are \nconsistent with the official forms and have no adverse impact \non our processing. The official Form 8973 is the standard for \nsubstitute forms. Because a substitute form is a variation \nfrom the official form, you should know the requirements of \nthe official form for the year of use before you create a \nsubstitute version. For details on the requirements for \nsubstitute forms, see Pub. 1167.\nWho Must File\nThe CPEO must file Form 8973 to notify the IRS that a \nservice contract started between a customer reported in Part \n2 and a CPEO reported in Part 3 or to correct a previously \nfiled Form 8973. The CPEO is required to file Form 8973 to \nnotify the IRS that a service contract has ended. In addition, \nthough not required, the customer may also separately file its \nTIP\nown Form 8973 to notify the IRS that its service contract with \nthe CPEO has ended.\nWhen To File\nGenerally, a CPEO must file Form 8973 within 30 days of \nstarting or ending a service contract with a customer. \nHowever, a newly certified CPEO has 6 months from the date \nof its notice of certification to submit Forms 8973 with respect \nto the commencement of any service contracts with existing \ncustomers (see section 2.06(1) of Rev. Proc. 2017-14, \n2017-3 I.R.B. 426, available at IRS.gov/irb/\n2017-03_IRB#RP-2017-14).\nIn addition, before the end of the last year or period listed \non the most recent prior CPEO Consent to Disclosure of Tax \nInformation, the CPEO must renew the consent if it is still \nunder a service contract with the customer named on the \nconsent. For more information on renewing the consent, see \nRenewing the CPEO Consent to Disclosure of Tax \nInformation, later.\nWhere To File\nMail to the following address.\nDepartment of the Treasury\nInternal Revenue Service\nOgden, UT 84201-0089\nCompleting and Filing Form 8973\nMake entries on Form 8973 as follows to enable accurate \nscanning and processing.\n• Use 12-point Courier font (if possible) for all entries if \nyou're typing or using a computer to complete your form. \nPortable Document Format (PDF) forms on IRS.gov have \nfillable fields with acceptable font specifications.\n• In Part 1, enter the date as “MM/DD/YYYY.” For example, \nif a service contract started on January 1, 2019, enter \n“01/01/2019.”\nSpecific Instructions\nPart 1: Why Are You Filing This Form?\nCheck a box to tell the IRS if you’re filing Form 8973 because \na service contract started between the customer reported in \nPart 2 and the CPEO reported in Part 3, a service contract \nended between the customer reported in Part 2 and the \nCPEO reported in Part 3, or you're correcting a previously \nfiled Form 8973. You must enter the date (formatted as \nMM/DD/YYYY) that the service contract started or ended.\nService contract started. In Part 1, the service contract \ndate is the date the CPEO and customer entered into either a \nCPEO contract described under section 7705(e)(2) or a \nservice agreement described under Regulation section \n31.3504-2(b)(2). If line 10 in Part 4 is checked “Yes” (that is, \nthe CPEO and customer are subject to a CPEO contract), \nthen the service contract start date entered in Part 1 must be \nthe date the CPEO and customer entered into the CPEO \ncontract, even if the CPEO and customer had an existing \nNov 27, 2018\nCat. No. 68908X\n", "contractual relationship prior to the CPEO’s certification. The \nservice contract start date of a CPEO contract under section \n7705(e)(2) can’t precede the CPEO's certification effective \ndate.\nWhen reporting that a service contract has started, either \nthe customer or the CPEO can complete Parts 1 and 2. The \nCPEO must complete Parts 3 and 4 and provide the \ncustomer a copy of these instructions before the customer \nsigns Part 5. The CPEO must also complete Part 6 and the \nCPEO Consent to Disclosure of Tax Information before \nsending Form 8973 to the IRS. The CPEO must provide the \ncustomer with a copy of the fully completed and signed Form \n8973.\nService contract ended. The CPEO is required to file Form \n8973 to notify the IRS that a service contract has ended. Only \nthe CPEO’s signature is required to notify the IRS that a \nservice contract has ended. In addition, though not required, \nthe customer may also separately file its own Form 8973 to \nnotify the IRS that its service contract with the CPEO has \nended. If a customer separately files its own Form 8973 to \nnotify the IRS that its service contract with the CPEO has \nended, only the customer’s signature is required on that \nForm 8973. In both cases, Parts 1, 2, and 3 must be \ncompleted (although Part 2, line 5, should be blank). It isn’t \nnecessary in either case to complete Part 4 or the CPEO \nConsent to Disclosure of Tax Information.\nCorrecting a previously filed Form 8973. Submit Form \n8973 with the correct information in accordance with these \ninstructions.\nBefore the end of the last year or period listed on the \nmost recent prior CPEO Consent to Disclosure of Tax \nInformation, the CPEO must renew the consent if it is \nstill under a service contract with the customer named on the \nconsent. See Renewing the CPEO Consent to Disclosure of \nTax Information, later.\nTransfer or assignment of a service contract. If a CPEO \n(the transferor) transfers or assigns a service contract that \nwas previously reported as “started” on Form 8973 to a \nsubsidiary or affiliate (the transferee), the transferor must file \na Form 8973 to tell the IRS that the service contract has \nended between the customer reported in Part 2 and the \nCPEO reported in Part 3. Then, if the transferee is a CPEO, \nwithin 30 days of the transfer, the transferee must file Form \n8973 to tell the IRS that a service contract has started \nbetween the customer reported in Part 2 and the CPEO \n(transferee) reported in Part 3.\nPart 2: Customer Information\nLine 1. Customer’s Employer Identification \nNumber (EIN)\nEnter the customer’s EIN. The EIN that you enter on line 1 \nmust match the EIN that the IRS assigned to the customer. If \nthe customer previously filed employment tax returns (for \nexample, Form 941, Employer’s QUARTERLY Federal Tax \nReturn), the EIN on line 1 also must match the EIN that the \ncustomer used on its employment tax returns. The \ncustomer’s business should have only one EIN. If the \ncustomer has more than one EIN and isn’t sure which one to \nuse, the customer can write to the IRS office where it files its \nemployment tax returns (use the Without a payment address \nin the instructions for the employment tax returns) or call the \nIRS at 800-829-4933. If the customer doesn’t have an EIN, it \nmay apply for one online by visiting IRS.gov/EIN. The \nTIP\ncustomer may also apply for an EIN by faxing or mailing \nForm SS-4 to the IRS. If the principal business was created \nor organized outside of the United States or U.S. territories, \nthe customer may also apply for an EIN by calling \n267-941-1099 (toll call).\nDon’t use a social security number (SSN) in place of \nan EIN.\nLine 2. Customer’s Name\nEnter the customer’s name (not the trade name). The name \non line 2 should be the same as the legal name the customer \nused when it applied for its EIN, unless the customer notified \nthe IRS of a name change.\nLine 3. Customer’s Trade Name\nEnter the customer’s trade name (if any). The trade name on \nline 3 should be the same as the trade name the customer \nused when it applied for its EIN.\nLine 4. Address\nEnter the customer’s address.\nLine 5. Identify Forms That the CPEO Will File \nReporting Wages or Compensation Paid to \nEmployees Performing Services for the \nCustomer\nCheck the boxes for all forms that the CPEO will file reporting \nwages or compensation paid to employees performing \nservices for the customer. If the CPEO is reporting only some \nof the wages or compensation paid to employees performing \nservices for the customer, check the boxes under CPEO \nreports some wages/compensation paid to employees.\nFor example, if the CPEO reports wages or compensation \npaid by the CPEO to employees performing services for the \ncustomer pursuant to a service contract and the customer \nseparately reports wages or compensation (including, for \nexample, bonuses, stock options, and taxable fringe \nbenefits) paid by the customer to the same employees, the \nCPEO is reporting some, but not all, of the wages or \ncompensation paid to employees performing services for the \ncustomer and should check the boxes under CPEO reports \nsome wages/compensation paid to employees.\nSimilarly, if a CPEO and a customer enter into a service \ncontract that covers some, but not all, of the employees \nperforming services for the customer, so that the customer \nreports wages or compensation paid to the employees not \ncovered by the service contract, the CPEO is reporting some, \nbut not all, of the wages or compensation paid to employees \nperforming services for the customer and should check the \nboxes under CPEO reports some wages/compensation paid \nto employees.\nFor details on wages and compensation, see Pub. 15-A, \nEmployer’s Supplemental Tax Guide, and the General \nInstructions for Forms W-2 and W-3.\nPart 3: CPEO Information\nLine 6. CPEO’s EIN\nEnter the CPEO’s EIN. The EIN that you enter on line 6 must \nbe the same as the EIN that you’ll use when you file \nemployment tax returns (for example, Form 941 and its \nrelated Schedule R (Form 941), Allocation Schedule for \nAggregate Form 941 Filers).\nCAUTION\n!\n-2-\nInstructions for Form 8973 (Rev. 12-2018)\n", "Line 7. CPEO’s Name\nEnter the CPEO’s name (not the trade name). The name that \nyou enter on line 7 must be the same as the name that you’ll \nuse when you file employment tax returns (for example, Form \n941 and its related Schedule R (Form 941)).\nLine 8. CPEO’s Trade Name\nEnter the CPEO’s trade name (if any). The name that you \nenter on line 8 must be the same as the trade name that \nyou’ll use when you file employment tax returns (for example, \nForm 941).\nLine 9. Address\nEnter the physical address that the CPEO provided on its \napplication for certification as a CPEO (if this address has \nchanged and the CPEO has provided an updated address to \nthe IRS, enter the updated address). The address must be \nan address in the United States.\nPart 4: Customer Relationship \nInformation\nAnswer “Yes” or “No” to the questions on lines 10–13. \nHowever, if you answer “No” to question 10, you may skip \nlines 11–13.\nLine 10. Is the CPEO’s Relationship With the \nCustomer Reported in Part 2 Subject to a \nContract Described Under Section 7705(e)(2)?\nThe CPEO’s relationship with the customer is subject to a \ncontract described under section 7705(e)(2) (also called a \nCPEO contract) if the contract is in writing and, with respect \nto an individual providing services for the customer pursuant \nto the contract, provides that the CPEO will assume \nresponsibility for:\n• Payment of wages or Railroad Retirement Tax Act (RRTA) \ncompensation to the individual(s) performing services for the \ncustomer, without regard to the receipt or adequacy of \npayment from the customer;\n• Reporting, withholding, and paying any applicable federal \nemployment taxes on the wages or RRTA compensation \npaid to the individual(s) performing services for the customer, \nwithout regard to the receipt or adequacy of payment from \nthe customer;\n• Providing employee benefits that the contract may require \nthe CPEO to provide, without regard to the receipt or \nadequacy of payment from the customer; and\n• Recruiting, hiring, and firing individuals performing \nservices for the customer (in addition to the customer’s \nresponsibility for recruiting, hiring, and firing).\nAdditionally, the CPEO must agree in the contract to \nmaintain employee records for the individual(s) performing \nservices for the customer and to be treated as a CPEO for \nfederal employment tax purposes in relation to the \nindividual(s) performing services for the customer.\nIf the CPEO’s relationship with the customer isn’t subject \nto a CPEO contract (“No” is checked on line 10), Form 8973 \nmust still be filed if the CPEO’s relationship with the customer \nreported in Part 2 is subject to a service agreement \ndescribed under Regulations section 31.3504-2(b)(2). A \nservice agreement under Regulations section 31.3504-2(b)\n(2) means an agreement that provides that the CPEO:\n• Asserts it is the employer (or “co-employer”) for the \nindividual(s) performing services for the customer pursuant to \nthe agreement;\n• Pays wages or RRTA compensation to the individual(s) \nperforming services for the customer pursuant to the \nagreement; and\n• Assumes responsibility to collect, report, and pay, or \nassumes liability for, employment taxes on the wages or \nRRTA compensation paid by the CPEO to the individual(s) \nperforming services for the customer pursuant to the \nagreement.\nLine 11. Is the Customer Reported in Part 2 a \nProvider of Employment-Related Services?\nThe customer is a provider of employment-related services if \nit provides:\n• Employment tax administration,\n• Payroll services, or\n• Other employment-related compliance services to clients.\nOther employment-related compliance services may \ninclude, but aren’t limited to, collecting, reporting, and paying \nemployment taxes for wages or compensation paid to \nindividuals performing services for the clients.\nLine 12. Is the Customer Reported in Part 2 a \nRelated Party of the CPEO?\nA CPEO won’t be treated as the employer of an individual \nperforming services for the customer for purposes of federal \nemployment taxes if the customer is a related party, even if \nthe CPEO’s relationship with the customer is subject to a \nCPEO contract. The customer is a related party if it has a \nrelationship with the CPEO as described in section 267(b) or \nsection 707(b), but substituting “10 percent” for any reference \nto “50 percent.”\nLine 13. Does the CPEO Apply the Exemptions, \nExclusions, Definitions, and Other Rules Which \nAre Based on Type of Employer Under Sections \n3511(a)(2) and 3511(c)(2) to the Customer \nReported in Part 2?\nFor purposes of federal employment taxes, the exemptions, \nexclusions, definitions, and other rules that are based on type \nof employer under sections 3511(a)(2) and 3511(c)(2) are \npresumed to be based on the customer and, in most cases, \n“Yes” will be checked for this line. However, check the “No” \nbox in the rare case that another entity is the common law \nemployer of individuals performing services for the customer, \nand the exemptions, exclusions, definitions, and other rules \nthat are based on type of employer will be based on that \nentity.\nPart 5: Customer Signature\nPart 5 must be signed by a person who has the authority to \nexecute Form 8973 for the customer listed in Part 2. By \nsigning Part 5, you acknowledge that Form 8973, Parts 1, 2, \nand 4 are, to the best of your knowledge and belief, true, \ncorrect, and complete.\nCustomers can visit IRS.gov/CPEO for more \ninformation about the CPEO program and to access \nthe list of organizations (updated quarterly) that are \ncertified by the IRS as CPEOs.\nPart 6: CPEO Signature\nPart 6 must be signed by a person who has the authority to \nexecute Form 8973 for the CPEO listed in Part 3. By signing \nPart 6, you acknowledge, under penalties of perjury, that \nTIP\nInstructions for Form 8973 (Rev. 12-2018)\n-3-\n", "Form 8973, Parts 1–4 are, to the best of your knowledge and \nbelief, true, correct, and complete.\nOnly the CPEO’s signature is required if you're telling \nthe IRS that a service contract has ended.\nCPEO Consent to Disclosure of Tax \nInformation\nWhen filing Form 8973 to report the start of a service \ncontract, the CPEO must complete the CPEO Consent to \nDisclosure of Tax Information.\nBy signing, dating, and entering the CPEO’s EIN at the \nbottom of the consent, you allow the IRS, to the extent \nnecessary to carry out the purposes of the CPEO program, to \ndisclose information to the customer named on the consent \nfrom the CPEO’s employment tax returns (for example, \nForms 940 and 941) as it relates to the customer named on \nthe consent. This consent also covers the disclosure of any \ninformation regarding the CPEO’s obligations to report, \ndeposit, and pay federal employment taxes for the customer \nnamed on the consent. You also consent to the disclosure of \ninformation regarding the CPEO’s certification, regardless of \nyear. You must enter the following information on the \nconsent.\nCustomer’s name. Enter the customer’s name as shown in \nPart 2.\nCustomer’s EIN. Enter the customer’s EIN as shown in Part \n2.\nTax form number. Enter the tax form the CPEO files that \nwill include information related to the customer named on the \nconsent. Enter only one tax form on each line.\nDon’t use a general reference such as “All tax forms” \nin place of the actual tax form number.\nYear(s) or period(s). Enter the year(s) or period(s) for \nwhich you consent to the disclosure of tax information. You \nmay not list more than 3 years or 12 quarters. However, we \nrecommend that you list exactly 3 years or 12 quarters \nbecause you must renew the consent, if you’re still under a \nservice contract with the customer named on the consent, \nwhen the last year or period listed on the consent ends.\nExample. You may list “2019–2021” or “2019, 2020, \n2021” for returns filed annually. For returns filed quarterly, \nyou may list “2nd Qtr. 2019–1st Qtr. 2022,” or you can list the \nyears (as shown earlier) if those years include all four \nquarters.\nDon’t use a general reference such as “All years” or \n“All periods” in place of the actual year(s) or \nperiod(s).\nSignature. Sign and date the bottom of the consent. You \nalso must enter the CPEO’s EIN and name, and print your \nname and title.\nRenewing the CPEO Consent to Disclosure of \nTax Information\nIf you’re still under a service contract with the customer \nnamed on the consent before the end of the last year or \nperiod listed on the most recent prior consent, you must \nrenew the consent by sending a new consent to the IRS. The \nrenewed consent can cover an additional 3 years or 12 \nquarters. For details, see Year(s) or period(s) above. You \nTIP\nCAUTION\n!\nCAUTION\n!\nonly need to send the renewed consent (page 3 of Form \n8973). Don’t send a completed Form 8973. Mail the renewed \nconsent to the address provided under Where To File, \nearlier.\nYou must enter the customer’s name and customer’s \nEIN that were included in Part 2 of the original or \ncorrected Form 8973 that was filed to report the start \nof the service contract.\nPrivacy Act and Paperwork Reduction Act Notice. We \nask for the information on Form 8973 to carry out the Internal \nRevenue laws of the United States. Our authority to request \nthe information is Internal Revenue Code sections 3511 and \n7705 and the regulations thereunder. We use this information \nto record the start or end of a service contract between a \nCPEO and the customer. A customer isn’t required to enter \ninto a service agreement with a CPEO. However, if a \ncustomer chooses to enter into a service contract with a \nCPEO, both the customer and the CPEO are required to \nprovide the information requested. Section 6109 requires the \ncustomer and the CPEO to provide their identification \nnumbers. If the customer or CPEO fails to provide the \ninformation in a timely manner, or provides false or fraudulent \ninformation, the customer and the CPEO may be subject to \npenalties. Additionally, if the CPEO fails to provide this \ninformation in a timely manner, or provides false or fraudulent \ninformation, the IRS may revoke or suspend its certification.\nNeither the CPEO nor the customer is required to provide \nthe information requested on a form that is subject to the \nPaperwork Reduction Act unless the form displays a valid \nOMB control number. Books or records relating to a form or \nits instructions must be retained as long as their contents \nmay become material in the administration of any Internal \nRevenue law.\nGenerally, tax returns and return information are \nconfidential, as required by section 6103. However, section \n6103 allows or requires us to disclose this information to \nothers as described in the Code. We may disclose your tax \ninformation to the Department of Justice for civil and criminal \nlitigation, and to cities, states, the District of Columbia, and \nU.S. commonwealths and possessions to administer their tax \nlaws. We may also disclose this information to other \ncountries under a tax treaty, to federal and state agencies to \nenforce federal nontax criminal laws, or to federal law \nenforcement and intelligence agencies to combat terrorism.\nThe time needed to complete and file Form 8973 will vary \ndepending on individual circumstances. The estimated \naverage time is:\nRecordkeeping\n. . . . . . . . . . . . . . . . . . . . . . .\n15 min.\nLearning about the law or the form. . . . . . . . . . .\n1 hr.\nPreparing and sending the form to the IRS. . . . . .\n15 min.\nIf you have comments concerning the accuracy of these \ntime estimates or suggestions for making Form 8973 simpler, \nwe would be happy to hear from you. You can send us \ncomments from IRS.gov/FormComments. Or you can write to \nthe Internal Revenue Service, Tax Forms and Publications \nDivision, 1111 Constitution Ave. NW, IR-6526, Washington, \nDC 20224. Don't send Form 8973 to this address. Instead, \nsee Where To File, earlier.\nCAUTION\n!\n-4-\nInstructions for Form 8973 (Rev. 12-2018)\n" ]
i1118sk.pdf	1218 Inst 1118 (Schedule K) (PDF)	https://www.irs.gov/pub/irs-pdf/i1118sk.pdf	[ "Instructions for Schedule K \n(Form 1118)\n(Rev. December 2018)\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue \nCode unless otherwise noted.\nFuture Developments\nFor the latest information about \ndevelopments related to Schedule K \n(Form 1118) and instructions, such as \nlegislation enacted after they were \npublished, go to IRS.gov/Form1118.\nWhat’s New\nThe separate category checkboxes have \nbeen deleted at the top of page 1 of \nSchedule K. Taxpayers are now required \nto enter a separate category code on new \nline a. If applicable, taxpayers should also \nenter a country code on line b or line c. \nSee Codes at top of page 1, later, for \nadditional information.\nGeneral Instructions\nPurpose of Schedule\nSchedule K (Form 1118) is used to \nreconcile the corporation's prior year \nforeign tax carryover with its current year \nforeign tax carryover. Corporations are \nthus reporting running balances of their \nforeign tax carryovers showing all activity \nsince the filing of the prior year income tax \nreturn.\nLines 1 through 3. On these lines, the \ncorporation computes its adjusted foreign \ntax carryover from the prior tax year which \nis available for credit in the current tax \nyear. The line 3 total is included on Form \n1118, Schedule B, Part II, line 5.\nLine 4. If the corporation has a current \nyear excess limitation (defined below), \nsome or all of the line 3 adjusted foreign \ntax carryover amount will be utilized in the \ncurrent tax year. This activity is shown on \nline 4 of the Schedule K (Form 1118).\nLines 5 through 8. If the corporation has \ncurrent year excess foreign taxes (defined \nbelow), none of the line 3 adjusted foreign \ntax carryover amount will be utilized in the \ncurrent tax year. If the corporation has any \nremaining carryover from the 10th \npreceding tax year, this carryover amount \nwill expire unused. This activity is shown \non line 5 of the Schedule K (Form 1118). \nFurthermore, the corporation will generate \na foreign tax carryover in the current tax \nyear which can be carried back to the prior \ntax year and/or carried forward to future \ntax years (see Carryback and \nCarryforward of Excess Foreign Taxes in \nthe instructions for Form 1118 for details). \nThis activity is shown on lines 6 through 8 \nof the Schedule K (Form 1118).\nWho Must File\nWith respect to each separate category of \nincome, any corporation filing Form 1118 \nthat has a foreign tax carryover in the prior \ntax year, the current tax year, or both must \nfile Schedule K (Form 1118) for that \nseparate category of income.\nDefinitions\nExcess limitation. If the corporation's \nforeign tax credit limitation (Schedule B, \nPart II, line 11) exceeds its current year \nforeign taxes available for credit (the sum \nof Schedule B, Part II, lines 1 through 4), \nthe corporation has excess limitation.\nExcess foreign taxes. If the \ncorporation's current year foreign taxes \navailable for credit (the sum of \nSchedule B, Part II, lines 1 through 4) \nexceed its foreign tax credit limitation \n(Schedule B, Part II, line 11), the \ncorporation has excess foreign taxes.\nSpecific Instructions\nImportant: All information reported on \nSchedule K (Form 1118) must be in \nEnglish. All amounts must be stated in \nU.S. dollars.\nCodes at top of page 1. On line a, enter \nthe same separate category code as that \nshown on the Form 1118 to which this \nSchedule K is attached.\nNote. Do not complete Schedule K for \nsection 951A category income because \nthe carryover provisions of section 904(c) \ndo not apply to foreign taxes assigned to \nsection 951A category income.\nIf applicable, on line b or line c, enter \nthe same country code as that shown on \nthe Form 1118 to which this Schedule K is \nattached.\nLine 1. Foreign tax carryover from the \nprior tax year. Enter on line 1 the \namounts from the appropriate columns of \nline 8 of the prior year Schedule K (Form \n1118). For example, enter on line 1, \ncolumn (i) of the current year Schedule K \nthe amount from line 8, column (ii) of the \nprior year Schedule K. Enter on line 1, \ncolumn (ii) of the current year Schedule K \nthe amount from line 8, column (iii) of the \nprior year Schedule K. Enter on line 1, \ncolumn (iii) of the current year Schedule K \nthe amount from line 8, column (iv) of the \nprior year Schedule K.\nLine 2. Adjustments to line 1. Report \non lines 2a, 2b, 2c, 2d, etc. any \nadjustments resulting from events that \noccurred between the filing of the prior \nyear tax return and the filing of the current \nyear tax return.\nLine 2a. Carryback adjustment. \nEnter on line 2a, column (xii) the \ndifference between any estimated \ncarryback amount you may have used on \nyour prior year carryover schedule (i.e., \nany estimated carryback amount that you \nentered on line 7, column (xiii) of the prior \nyear Schedule K (Form 1118)) and the \nactual carryback amount.\nExample. In the 2018 tax year, \nCorporation A has excess foreign taxes of \n$100 (i.e., the sum of lines 1 through 4 of \nForm 1118, Schedule B, Part II exceeds \nForm 1118, Schedule B, Part II, line 11 by \n$100) entered on Schedule K (Form \n1118), line 6. Corporation A enters $20 on \nline 7 as the estimated amount of line 6 to \nbe carried back to the 2017 tax year. \nCorporation A enters $80 on line 8 as the \ncarryover amount for following years. The \nactual carryback amount to the 2017 tax \nyear is later determined to be $15. In the \n2019 tax year, Corporation A enters $80 \non line 1, column (xii) as the carryover \nfrom the 2018 tax year, corresponding to \nthe amount entered on line 8, column (xiii) \nof the Schedule K filed for the 2018 tax \nyear. Because the estimated carryback \namount of $20 from the 2018 tax year to \nthe 2017 tax year (entered on line 7 of the \nSchedule K filed for the 2018 tax year) \nexceeds the actual carryback of $15, on \nthe Schedule K for the 2019 tax year, \nCorporation A enters the $5 excess ($20 - \n$15) on line 2a as a positive number. \nAssuming no other adjustments are \nneeded, the total carryover amount from \n2018 entered on line 3, column (xii) of the \n2019 Schedule K will be $85 ($80 + $5).\nLine 2b. Adjustments for section \n905(c) redeterminations. Enter on \nline 2b any adjustments needed for \nsection 905(c) redeterminations. See \nForeign Tax Credit Redeterminations in \nthe instructions for Form 1118 for \nadditional information.\nDec 03, 2018\nCat. No. 52009v\n", "Lines 2c, 2d, 2e, etc. Include on \nthese additional lines the following types \nof adjustments needed to reflect:\n• Carryovers gained or lost due to \nreorganizations of the corporation's \ncontrolled/consolidated group.\n• Domestic audit adjustments.\n• Any other adjustments needed to \nproperly reflect the total carryover amount \nfrom the prior tax year that is available for \ncredit in the current tax year.\nNote. Be sure to enter a brief description \nof each applicable adjustment item \nimmediately after the lower case letter in \nthe first column of the schedule.\nLine 3. Adjusted foreign tax carryover \nfrom prior tax year. Combine lines 1 \nand 2. The total amount in line 3, column \n(xiv) is the adjusted carryover amount \nfrom the prior tax year. It is included on \nSchedule B, Part II, line 5 (and, if filing an \namended return, combined with \ncarrybacks into the current tax year) to \ndetermine the total amount of foreign \ntaxes that are available for credit in the \ncurrent tax year.\nLine 4. Foreign tax carryover utilized in \ncurrent tax year. With respect to a given \nseparate limitation, line 4 is completed \nonly if the corporation has a current year \nexcess limitation (defined above).\nEnter in each column the foreign tax \ncarryover utilized in the current tax year. \nStarting with column (i), the amount to be \nentered on line 4 of a given column will be \nthe amount on line 3 of that column, but \nonly to the extent that it does not exceed:\n• The amount of the current year excess \nlimitation (defined above), less\n• The sum of all amounts entered in all \nprevious columns of line 4.\nExample. For the current tax year, \nCorporation A has an excess limitation of \n$250 (i.e., Form 1118, Schedule B, Part II, \nline 11 exceeds the sum of lines 1 through \n4 of Form 1118, Schedule B, Part II by \n$250). The amount on line 3, column (i) is \n$80. The amount on line 3, column (ii) is \n$60. The amount on line 3, column (iii) is \n$130. The amount on line 3 of all \nsubsequent columns is irrelevant for \npurposes of this example. Corporation A \nenters $80 on line 4, column (i); $60 on \nline 4, column (ii); $110 on line 4, column \n(iii); the $250 subtotal on the line 4, \ncolumn (vii); the $250 subtotal on line 4, \ncolumn (viii); and the $250 total on line 4, \ncolumn (xiv).\nThe line 4, column (xiv) total \ncannot exceed the amount of the \ncurrent year excess limitation.\nLine 5. Foreign tax carryover expired \nunused in current tax year. Line 5 is \ncompleted only with respect to the 10th \npreceding tax year (and the “Subtotal” and \n“Totals” columns). For the 10th preceding \ntax year (column (i)), combine lines 3 and \n4 and enter the result on line 5, column (i).\nLine 6. Foreign tax carryover gener-\nated in current tax year. With respect to \na given separate limitation, line 6 is \ncompleted only if the corporation has \ncurrent year excess foreign taxes (defined \non page 1). Enter in column (xiii) (the \ncurrent tax year column) the amount of the \ncorporation's unused foreign tax for the \ncurrent tax year (i.e., the amount by which \nthe sum of lines 1 through 4 of Form 1118, \nSchedule B, Part II, exceeds the amount \non Form 1118, Schedule B, Part II, \nline 11). Also enter the same amount in \nthe “Totals” column (column (xiv)).\nLine 7. Actual or estimated amount of \nline 6 carried back to the prior tax \nyear. Enter the amount of line 6 carried \nback to the first preceding tax year. If, at \nCAUTION\n!\nthe time the corporation files its current \nyear income tax return, the actual amount \nis not available, an estimated or tentative \namount may be entered on line 7. If an \nestimated amount is entered on line 7 and \nthis amount differs from the actual \ncarryback amount, the difference will be \nentered on line 2a of the subsequent year \nSchedule K (Form 1118).\nNote. In order to carry back amounts to \nthe first preceding tax year, that first \npreceding tax year must be an excess \nlimitation year (as defined on page 1).\nNote. When this line 7 carryback amount \nis subtracted from line 6, the difference is \nthe amount of the foreign tax carryover \ngenerated in the current tax year which will \nbe carried forward to the subsequent tax \nyear.\nLine 1 Reconciliation \nWorksheet\nIf the corporation is amending its 2009 \nforeign tax credit within the 10-year period \ndescribed in section 6511(d)(3) (or section \n6511(c) if the period is extended by \nagreement), use the worksheet on page 3 \nto compute the amounts to be entered on \nline 1 of the corporation's Schedule K.\nLines 2 through 5. Use the instructions \nfor lines 4 through 7 of the Schedule K \nabove to complete lines 2 through 5, \nrespectively, of the Line 1 Reconciliation \nWorksheet.\nAdditional Information\nFor more information, see section 904(c) \nand Regulations section 1.904-2 and \nTemporary Regulations section 1.904-2T.\n-2-\nInstructions for Schedule K (Form 1118) (Rev. Dec. 2018)\n", "Line 1. Reconciliation Worksheet\nCaution: This worksheet is to be completed only for purposes of computing the amounts to be entered on line 1 of the corporation's \nSchedule K (Form 1118) for its tax year beginning in 2009 (i.e. the corporation is amending its 2009 foreign tax credit within the \n10-year period described in section 6511(d)(3) (or section 6511(c) if the period is extended by agreement)).\n(i)\nTax year \nbeginning \nin 1998\n(ii)\n Tax year \nbeginning \nin 1999\n(iii)\nTax year \nbeginning \nin 2000\n(iv) \nTax year \nbeginning \nin 2001\n(v)\nTax year \nbeginning \nin 2002\n(vi) \nTax year \nbeginning\n in 2003\n(vii) \nTax year \nbeginning\n in 2004\n(viii)\n Tax year \nbeginning\n in 2005\n(ix) \nTax year \nbeginning\n in 2006\n(x) \nTax year \nbeginning \nin 2007\n(xi) \nTax year \nbeginning\n in 2008\n(xii) \nTotals \n(add \ncolumns \n(i) \nthrough \n(xi))\n1\nFor each column, enter the \napplicable portion of the amount \nfrom Schedule B, Part II, line 5 \nof the corporation's Form 1118 \nfor its tax year beginning in 2008.\n2\nForeign tax carryover used in \nthe corporation's tax year \nbeginning in 2008 (enter as a \nnegative number).\n3\nForeign tax carryover expired \nunused in the corporation's tax \nyear beginning in 2008 (enter as \na negative number).\n4\nForeign tax carryover generated \nin the corporation's tax year \nbeginning in 2008.\n5\nAmount of line 4 carried back to \nthe corporation's tax year \nbeginning in 2007 (enter as a \nnegative number).\n6\nCombine lines 1 through 5 and \nenter the results here and on \nline 1 of the corporation's \nSchedule K (Form 1118).\nNote: The line 6 amounts above are \nto be entered on the following \ncorresponding columns of line 1 of \ncorporation's Schedule K (Form \n1118) for its tax year beginning in \n2009.\n(i)\n 10th \npreceding \ntax year\n(ii)\n9th \npreceding \ntax year\n(iii) \n8th \npreceding \ntax year\n(iv) \n7th \npreceding \ntax year\n(v)\n 6th \nprecedin\ng tax year\n(vi)\n5th \npreceding\n tax year\n(ix) \n4th \npreceding\n tax year\n(x)\n 3rd \npreceding\n tax year\n(xi)\n 2nd \npreceding \ntax year\n(xii)\n 1st \npreceding\n tax year\nInstructions for Schedule K (Form 1118) (Rev. Dec. 2018)\n-3-\n" ]
i926.pdf	1118 Inst 926 (PDF)	https://www.irs.gov/pub/irs-pdf/i926.pdf	[ "Instructions for Form 926\n(Rev. November 2018)\nReturn by a U.S. Transferor of Property to a Foreign Corporation\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal \nRevenue Code unless otherwise noted.\nWhat's New\nForm 926, line 1 is new. For transfers \noccurring after 2017, taxpayers are \nrequired to specify whether a \nreportable property transfer was to a \nforeign corporation that is a \nnon-controlled “specified 10%-owned \nforeign corporation” as defined in \nsection 245A, which was added to the \nCode by section 14101(a) of the Tax \nCuts and Jobs Act (TCJA) (P.L. \n115-97).\nFor transfers after 2017, section \n14102(e) of the TCJA repealed the \nactive trade or business exception \nunder section 367. Transfers of \ntangible property (other than certain \nstock transfers) are subject to full gain \nrecognition under the general rule of \nsection 367(a)(1).\nTCJA section 14102(d) added section \n91 to the Code. New section 91 \nprovides rules for transfers of foreign \nbranch assets to foreign corporations \nrequiring the transferor to include a \n“Transferred Loss Amount” as \nincome.\nFor transfers in tax years beginning \nafter 2017, TCJA section 14221 \nrevised the definition of intangible \nproperty under section 936(h)(3)(B) \nso that it now includes goodwill, going \nconcern value, workforce in place, \nand any other item the value or \npotential value of which is not \nattributable to tangible property or the \nservices of an individual. The \ndefinition in section 936(h)(3)(B) was \nsubsequently redesignated (without \nsubstantive change from TCJA) as \nsection 367(d)(4) by Division U, Title \nIV, section 401(d)(1)(D)(viii)(l) of the \nConsolidated Appropriations Act, \n2018, P.L. 115-141. This revision \naffects the question on Form 926, \nline 13 and the information entered on \nForm 926, Part III, Section C.\nGeneral Instructions\nFuture Developments\nFor the latest information about \ndevelopments related to Form 926 \nand its instructions, such as \nlegislation enacted after they were \npublished, go to IRS.gov/Form926.\nPurpose of Form\nUse Form 926 to report certain \ntransfers of tangible or intangible \nproperty to a foreign corporation, as \nrequired by section 6038B.\nWho Must File\nGenerally, a U.S. citizen or resident, a \ndomestic corporation, or a domestic \nestate or trust must complete and file \nForm 926 to report certain transfers of \nproperty to a foreign corporation that \nare described in section 6038B(a)(1)\n(A), 367(d), or 367(e). See section \n6038B and Regulations sections \n1.6038B-1 and 1.6038B-1T for more \ninformation.\nSpecial Rules\n• Transfers by a partnership. If the \ntransferor is a partnership (domestic \nor foreign), the domestic partners of \nthe partnership, not the partnership \nitself, are required to comply with \nsection 6038B and file Form 926. \nEach domestic partner is treated as a \ntransferor of its proportionate share of \nthe property. See the instructions for \nline 3 for additional information.\n• Transfers by spouses. Spouses \nmay file Form 926 jointly, but only if \nthey file a joint income tax return.\n• Transfers of cash. A U.S. person \nthat transfers cash to a foreign \ncorporation must report the transfer \non Form 926 if (a) immediately after \nthe transfer, the person holds, directly \nor indirectly, at least 10% of the total \nvoting power or the total value of the \nforeign corporation; or (b) the amount \nof cash transferred by the person to \nthe foreign corporation during the \n12-month period ending on the date of \nthe transfer is more than $100,000. \nSee Regulations section 1.6038B-1(b)\n(3).\n• Transfers of stock or securities \nfor which a gain recognition \nagreement (GRA) is filed. A U.S. \ntransferor must file a Form 926 with \nrespect to a transfer of stock or \nsecurities in all cases in which a GRA \nis filed under Regulations section \n1.367(a)-8. Provided that the initial \nGRA is timely filed (determined \nwithout regard to Regulations section \n1.367(a)-8(p)), then, with respect to \nthe transfer of the stock or securities, \nthe U.S. transferor should (1) \ncomplete Part I and Part II of Form \n926; (2) complete columns (a) through \n(e) of the \"Stock and securities\" line in \nPart III, Section B, of the form, and \ncheck the “Yes” box on line 11; and \n(3) complete the Supplemental Part III \nInformation Required To Be Reported \nsection at the end of Part III of the \nform using the Line 11 instructions \nunder the Supplemental Part III \nInformation Required To Be Reported \nsection, later. In addition, the U.S. \ntransferor must comply in all material \nrespects with the terms of a GRA \n(determined without regard to \nRegulations section 1.367(a)-8(p)) in \norder to satisfy its section 6038B \nreporting obligations. See Regulations \nsection 1.6038B-1 for further \ninformation.\n• Distributions by domestic \nliquidating corporations. A \ndomestic liquidating corporation must \nfile a Form 926 with respect to a \ndistribution of property in complete \nliquidation under section 332 to a \nforeign distributee corporation that \nmeets the stock ownership \nrequirements of section 332(b). If the \ndistribution qualifies for the exception \nin Regulations section 1.367(e)-2(b)\n(2)(i) or (iii), then, provided that all \ninitial liquidation documents are timely \nfiled (determined without regard to \nRegulations section 1.367(e)-2(f)), the \ndomestic liquidating corporation \nshould complete Form 926 and, in the \nSupplemental Information Required \nTo Be Reported section at the end of \nPart III of the form, note that the \ninformation required by Form 926 is \ncontained in the statement required \nby Regulations section 1.367(e)-2(b)\nOct 30, 2018\nCat. No. 27037X\n", "(2)(i)(C)(2) or (iii)(D). In addition, the \ndomestic liquidating corporation must \ncomply in all material respects with \nthe terms of a liquidation document \n(determined without regard to \nRegulations section 1.367(e)-2(f)) in \norder to satisfy its section 6038B \nreporting obligations. See specific \ninstructions for lines 20a and 20b in \nPart IV—Additional Information \nRegarding Transfer of Property, later, \nfor more information. See Regulations \nsection 1.6038B-1 for further \ninformation.\nExceptions to Filing\n1. For exchanges described in \nsection 354 or 356, a U.S. person \ndoes not have to file Form 926 if:\na. The U.S. person exchanges \nstock of a foreign corporation in a \nrecapitalization described in section \n368(a)(1)(E), or\nb. The U.S. person exchanges \nstock of a domestic or foreign \ncorporation for stock of a foreign \ncorporation under an asset \nreorganization described in section \n368(a)(1) that is not treated as an \nindirect stock transfer under \nRegulations section 1.367(a)-3(d).\n2. Generally, a domestic \ncorporation that distributes stock or \nsecurities of a domestic corporation \nunder section 355 is not required to \nfile Form 926. However, this \nexception does not apply if the \ndistribution is of stock or securities of \na foreign controlled corporation to a \ndistributee shareholder who is not a \nU.S. citizen or resident or a domestic \ncorporation. See specific instructions \nfor Part IV, line 21, later, for more \ninformation.\n3. A U.S. person that transfers \nstock or securities under section \n367(a) does not have to file Form 926 \nif either a or b below applies.\na. The U.S. transferor owned less \nthan 5% of both the total voting power \nand the total value of the transferee \nforeign corporation immediately after \nthe transfer and:\n• The U.S. transferor qualified for \nnonrecognition treatment with respect \nto the transfer, or\n• The U.S. transferor is a tax-exempt \nentity and the income was not \nunrelated business income, or\n• The transfer was taxable to the U.S. \ntransferor under Regulations section \n1.367(a)-3(c) and such person \nproperly reported the income from the \ntransfer on its timely filed return \n(including extensions) for the tax year \nthat includes the date of transfer, or\n• The transfer is considered to be to \na foreign corporation solely by reason \nof Regulations section 1.83-6(d)(1) \nand the fair market value of the \nproperty transferred did not exceed \n$100,000.\nb. The U.S. transferor owned 5% \nor more of the total voting power or \nthe total value of the transferee \nforeign corporation immediately after \nthe transfer and:\n• The U.S. transferor is a tax-exempt \nentity and the income was not \nunrelated business income, or\n• The transfer was taxable to the U.S. \ntransferor and such person properly \nreported the income from the transfer \non its timely filed return, or\n• The transfer is considered to be to \na foreign corporation solely by reason \nof Regulations section 1.83-6(d)(1) \nand the fair market value of the \nproperty transferred did not exceed \n$100,000.\nWhen and How To File\nForm 926 must be filed with the U.S. \ntransferor's income tax return (or, if \napplicable, exempt organization \nreturn) for the tax year that includes \nthe date of the transfer.\nThe Form 926 filed with the \nIRS must include the \nadditional information \nrequired in Regulations sections \n1.6038B-1(c) through (e) and \nTemporary Regulations sections \n1.6038B-1T(c) and (d).\nOther Forms That May Be \nRequired\nPersons filing this form may be \nrequired to file FinCEN Form 114, \nReport of Foreign Bank and Financial \nAccounts (FBAR).\nA U.S. transferor that is required to \nenter into a GRA under section 367 to \nqualify for nonrecognition treatment \nmust file Form 8838, Consent To \nExtend the Time To Assess Tax \nUnder Section 367—Gain \nRecognition Agreement, to extend the \nCAUTION\n!\nstatute of limitations with respect to \nthe gain realized but not recognized \non the transfer.\nPenalties for Failure To File\nIf a taxpayer fails to comply with \nsection 6038B, the penalty equals \n10% of the fair market value of the \nproperty at the time of the transfer. \nThe penalty will not apply if the failure \nto comply is due to reasonable cause \nand not to willful neglect. The penalty \nis limited to $100,000 unless the \nfailure to comply was due to \nintentional disregard. Moreover, the \nperiod of limitations for assessment of \ntax upon the transfer of that property \nis extended to the date that is 3 years \nafter the date on which the information \nrequired to be reported is provided.\nSection 6662(j) Penalty\nA 40% penalty may be imposed on \nany underpayment resulting from an \nundisclosed foreign financial asset \nunderstatement. No penalty will be \nimposed with respect to any portion of \nan underpayment if the taxpayer can \ndemonstrate that the failure to comply \nwas due to reasonable cause with \nrespect to such portion of the \nunderpayment and the taxpayer acted \nin good faith with respect to such \nportion of the underpayment. See \nsections 6662(j) and 6664(c) for \nadditional information.\nSpecific Instructions\nImportant: All information reported on \nForm 926 must be in English. All \namounts must be stated in U.S. \ndollars. If the information required in a \ngiven section exceeds the space \nprovided within that section, do not \nwrite “see attached” in the section and \nthen attach all of the information on \nadditional sheets. Instead, complete \nall entry spaces in the section and \nattach the remaining information on \nadditional sheets. The additional \nsheets must conform with the IRS \nversion of that section.\n-2-\nInstructions for Form 926 (Rev. 11-2018)\n", "Part I—U.S. Transferor \nInformation\nIdentifying number. The identifying \nnumber of an individual is his or her \nsocial security number (SSN). The \nidentifying number of all others is their \nemployer identification number (EIN).\nLine 1. Check the “Yes” box on \nline 1 if the transferee is a specified \n10%-owned foreign corporation that is \nnot a controlled foreign corporation \n(as defined in section 957(a)).\nA specified 10%-owned foreign \ncorporation is defined in section \n245A(b)(1) as any foreign corporation \nwith respect to which any domestic \ncorporation is a U.S. shareholder. A \ncontrolled foreign corporation is \ndefined in section 957(a) as any \nforeign corporation if, on any day \nduring the tax year of such foreign \ncorporation, U.S. shareholders own \n(within the meaning of section \n958(a)), or are considered to own by \napplying the rules of ownership of \nsection 958(b), more than 50% of (1) \nthe total combined voting power of all \nclasses of stock of such corporation \nentitled to vote, or (2) the total value of \nthe stock of such corporation.\nCheck the “No” box on line 1 and \ncheck the “Yes” box in Part II, line 9, if \nthe transferee foreign corporation is a \ncontrolled foreign corporation.\nLine 2a. If you answered “Yes” to \nquestion 2a and the asset is stock, \nsection 367(a)(4) may require basis \nadjustments. If you answered “No” to \nquestion 2a and the asset is a tangible \nasset, the transfer is taxable under \nsections 367(a)(1) and (a)(4). If the \nasset transferred is an intangible \nasset, see section 367(d) and its \nregulations.\nIf you answered “No” to question \n2a: If the U.S. transferor is owned \ndirectly by more than five domestic \ncorporations immediately before the \nreorganization, but some combination \nof five or fewer domestic corporations \ncontrols the U.S. transferor, the U.S. \ntransferor must designate the five or \nfewer domestic corporations that \ncomprise the control group. List these \ndesignated corporations on Form 926, \nline 2b.\nLine 2b. If the transferor went out of \nexistence pursuant to the transfer (for \nexample, as in a reorganization \ndescribed in section 368(a)(1)(C)), list \nthe controlling shareholders and their \nidentifying numbers.\nLine 2c. If the transferor was a \nmember of an affiliated group filing a \nconsolidated tax return (see sections \n1501 through 1504), but was not the \nparent corporation, list the name and \nEIN of the parent corporation and file \nForm 926 with the parent \ncorporation's consolidated return.\nLine 2d. If the answer to line 2d is \n\"Yes,\" and if the asset is transferred in \nan exchange described in section \n361(a) or (b), attach the following.\n• A statement that the conditions set \nforth in the second sentence of \nsection 367(a)(4) and any regulations \nunder that section have been \nsatisfied.\n• An explanation of any basis or other \nadjustments made pursuant to section \n367(a)(4) and any regulations \nthereunder.\nLine 3. If a partnership (whether \nforeign or domestic) transfers property \nto a foreign corporation in an \nexchange described in section 367(a)\n(1), then any U.S. person that is a \npartner in the partnership shall be \ntreated as having transferred a \nproportionate share of the property in \nan exchange described in section \n367(a)(1). A U.S. person's \nproportionate share of partnership \nproperty shall be determined under \nthe rules and principles of sections \n701 through 761 and the regulations \nthereunder. See Temporary \nRegulations section 1.367(a)-1T(c)\n(3).\nLine 3d. For the definition of \n“regularly traded on an established \nsecurities market,” see Temporary \nRegulations section 1.367(a)-1T(c)(3)\n(ii)(D). If the answer to line 3d is “Yes,” \nthe rules of Temporary Regulations \nsection 1.367(a)-1T(c)(3)(ii)(C) apply.\nPart II—Transferee \nForeign Corporation \nInformation\nLine 5b, Reference ID number. A \nreference ID number is required on \nline 5b only in cases where no EIN \nwas entered on line 5a for the \ntransferee foreign corporation. \nHowever, filers are permitted to enter \nboth an EIN and a reference ID \nnumber. If applicable, enter on line 5b \nthe reference ID number (defined \nbelow) you have assigned to the \ntransferee foreign corporation.\nA “reference ID number” is a \nnumber established by or on behalf of \nthe U.S. transferor identified at the top \nof page 1 of the form that is assigned \nto the transferee foreign corporation \nwith respect to which Form 926 \nreporting is required. These numbers \nare used to uniquely identify the \ntransferee foreign corporation in order \nto keep track of the entity from tax \nyear to tax year. The reference ID \nnumber must meet the requirements \nset forth below.\nNote. Because reference ID numbers \nare established by or on behalf of the \nU.S. person filing Form 926, there is \nno need to apply to the IRS to request \na reference ID number or for \npermission to use these numbers.\nNote. In general, the reference ID \nnumber assigned to a transferee \nforeign corporation on Form 926 has \nrelevance only to Form 926 and \nshould not be used with respect to the \ntransferee foreign corporation on \nother IRS forms.\nRequirements. The reference ID \nnumber must be alphanumeric \n(defined below) and no special \ncharacters or spaces are permitted. \nThe length of a given reference ID \nnumber is limited to 50 characters.\nFor these purposes, the term \n“alphanumeric” means the entry can \nbe alphabetical, numeric, or any \ncombination of the two.\nThe same reference ID number \nmust be used consistently from tax \nyear to tax year with respect to a given \ntransferee foreign corporation. If for \nany reason a reference ID number \nfalls out of use (for example, the \ntransferee foreign corporation no \nlonger exists due to disposition or \nliquidation), the reference ID number \nused for that transferee foreign \ncorporation cannot be used again for \nanother transferee foreign corporation \nfor purposes of Form 926 reporting.\nThere are some situations that \nwarrant correlation of a new reference \nID number with a previous reference \nID number when assigning a new \nreference ID number to a transferee \nforeign corporation. For example:\n• In the case of a merger or \nacquisition, a Form 926 filer must use \na reference ID number which \nInstructions for Form 926 (Rev. 11-2018)\n-3-\n", "correlates the previous reference ID \nnumber with the new reference ID \nnumber assigned to the transferee \nforeign corporation; or\n• In the case of an entity \nclassification election that is made on \nbehalf of a transferee foreign \ncorporation on Form 8832, \nRegulations section 301.6109-1(b)(2)\n(v) requires the transferee foreign \ncorporation to have an EIN for this \nelection. For the first year that Form \n926 is filed after an entity \nclassification election is made on \nbehalf of the transferee foreign \ncorporation on Form 8832, you must \nenter the new EIN on line 5a and the \nold reference ID number on line 5b. In \nsubsequent years, the Form 926 filer \nmay continue to enter both the EIN \nand the reference ID number, but \nmust enter at least the EIN on line 5a.\nIn the case of a merger or \nacquisition, you must correlate the \nreference ID numbers as follows: New \nreference ID number [space] Old \nreference ID number. If there is more \nthan one old reference ID number, \nyou must enter a space between each \nsuch number. As indicated above, the \nlength of a given reference ID number \nis limited to 50 characters and each \nnumber must be alphanumeric with no \nspecial characters.\nNote. This correlation requirement \napplies only to the first year the new \nreference ID number is used.\nLine 6, Address. Enter the \ninformation in the following order: city, \nprovince or state, and country. Follow \nthe country's practice for entering the \npostal code, if any. Do not abbreviate \nthe country name; however, if you file \nelectronically, please follow the \nconvention specified.\nLine 7. Enter the two-letter country \ncode (from the list at IRS.gov/\ncountrycodes) of the transferee \nforeign corporation's country of \nincorporation or organization.\nLine 8. List the entity classification \n(for example, partnership, \ncorporation, etc.) of the transferee \nforeign corporation under the laws of \nthe country of incorporation or \norganization.\nLine 9. See section 957(a) to \ndetermine whether the corporation is \na controlled foreign corporation \nimmediately after the transfer.\nPart III—Information \nRegarding Transfer of \nProperty\nInformation in Part III is reported in \nthree sections. Collectively, the three \nsections capture information with \nregard to all of the properties \ntransferred. The properties covered \nby each section, respectively, are:\n• Cash (“Section A”),\n• Other property (other than \nintangible property subject to section \n367(d)) (“Section B”), and\n• Intangible property subject to \nsection 367(d) (“Section C”).\nFor information that generally must \nbe included for a transfer described in \nsection 6038B(a)(1)(A), see the \nbeginning of the Supplemental Part III \nInformation Required To Be Reported \nsection, later.\nIf additional row(s) are needed to \nenter information for a property \ncategory in a Section in Part III, \nprovide the information in the same \nformat as required for the row in the \nSection at issue in the Supplemental \nPart III Information Required To Be \nReported section. For each property \ncategory with such additional row(s), \nin the Section enter “See \nSupplemental” under column (b), \nDescription of Property, on the last \nrow of the property category and enter \nin the remaining columns on that last \nrow the aggregated amounts from the \ncorresponding columns on the \nadditional rows.\nFor distributions covered by section \n367(e)(2), see the instructions for \nlines 20a through 20c, later.\nSection A\nSection A captures information \nregarding cash.\nLine 10. If cash was the only property \ntransferred, skip the remainder of Part \nIII and proceed to Part IV.\nSection B\nSection B captures information \nregarding property (other than cash \nand intangible property subject to \nsection 367(d)) that is subject to full \ngain recognition under the general \nrule of section 367(a)(1).\nStock and securities. In column \n(b), for each stock or security, provide \nthe class or type and the name of the \nissuing corporation. See the Line 11 \ninstructions in the Supplemental Part \nIII Information Required To Be \nReported section, later, for additional \nreporting requirements.\nProperty with built-in loss. \nComplete columns (a) through (d) \nincluding the description of each item \ntransferred with a built-in loss that is \nrealized but not recognized. Section \n367(a)(1) requires gain recognition \nattributed to transferred property \n(other than intangible property subject \nto section 367(d) or certain stock \ntransfers under section 367(a) if \ncertain conditions are met); however, \nsuch gain recognized on the \ntransferred property may not be \nreduced or netted by realized losses \nattributed to transferred built-in loss \nproperty. No loss is allowed under \nsection 367(a)(1) for transferred \nbuilt-in loss property.\nIf the transfer was a distribution of \nproperty in complete liquidation under \nsection 332, you must complete \ncolumns (a) through (d) as described \nabove. You may use any built-in \nlosses under section 367(e)(2) to \nreduce the overall recognized gain \nfrom the liquidating distribution, but \nnot below zero, for purposes of \ndetermining the amount entered on \nline 20b in Part IV. See Regulations \nsection 1.367(e)-2(b)(1)(ii)(B) for the \noverall loss limitation.\nIn general, the following \ninstructions apply to columns (a) \nthrough (e).\nColumn (a), Date of transfer. Enter \nthe first date on which title to, \npossession of, or rights to the use of \nthe property passed for U.S. income \ntax purposes. See Temporary \nRegulations section 1.6038B-1T(b)(4) \nfor additional information.\nColumn (b), Description of proper-\nty. Provide a description of the \nproperty transferred.\nColumn (c), Fair market value on \ndate of transfer. Enter the fair \nmarket value of the property \ntransferred (measured as of the date \nof transfer).\n-4-\nInstructions for Form 926 (Rev. 11-2018)\n", "Column (d), Cost or other basis. \nEnter the adjusted basis in the \nproperty transferred on the date of the \ntransfer. See sections 1011 through \n1016 for more information for the \ndetermination of adjusted basis.\nColumn (e), Gain recognized on \ntransfer. Enter the gain recognized \non the transfer of each property.\nLine 11. Indicate whether a gain \nrecognition agreement was filed \npursuant to Regulations section \n1.367(a)-8 for a transfer of stock or \nsecurities. If “Yes,” complete the \nSupplemental Part III Information \nRequired To Be Reported section at \nthe end of Part III using the Line 11 \ninstructions under the Supplemental \nPart III Information Required To Be \nReported section, later.\nLine 12a. Check “Yes” to line 12a if \nany of the property transferred to a \nforeign corporation consisted of \nassets of a foreign branch (or a \nbranch that is a foreign disregarded \nentity (FDE)). If you check “Yes,” \ncontinue to line 12b; otherwise skip \nlines 12b through 12d.\nLine 12b. Check “Yes” to line 12b if \nthe property transferred to a specified \n10%-owned foreign corporation \nconsisted of substantially all of the \nassets of a foreign branch (or a \nbranch that is an FDE). If you check \n“Yes” to line 12b, you must complete \nline 12c. See the definition of \nspecified 10%-owned foreign \ncorporation in the instructions to \nline 1, earlier; however, for these \npurposes, the definition applies \nwithout regard to whether the \ncorporation is a controlled foreign \ncorporation.\nLine 12c. Check “Yes” to line 12c if \nthe transferor was a domestic \ncorporation and immediately after the \ntransfer the domestic corporation was \na U.S. shareholder (10%-or-more \nshareholder) with respect to the \ntransferee foreign corporation. If \n“Yes,” continue to line 12d; otherwise \nskip line 12d.\nLine 12d. Under section 91, the U.S. \ntransferor must include in gross \nincome an amount equal to the \ntransferred loss amount, if any, as \ndefined in section 91(b) upon a \ntransfer of substantially all of the \nassets of a foreign branch (including a \nforeign branch that is an FDE) to a \nforeign corporation. The transferred \nloss amount determined under \nsection 91(b) is:\n1. The sum of losses incurred by \nthe foreign branch or FDE after \nDecember 31, 2017, and before the \ntransfer and with respect to which a \ndeduction was allowed to the U.S. \ntransferor, reduced by;\n2. The sum of:\na. Any taxable income of such \nbranch for a tax year after the tax year \nin which the loss was incurred and \nthrough the close of the tax year of the \ntransfer, and\nb. Any amount recognized under \nsection 904(f)(3) resulting from the \ntransfer.\nSee section 91(c) and the transition \nrule provided by TCJA section \n14102(d)(4) for a possible reduction \nof the transferred loss amount in \ncertain circumstances.\nIf the transferred loss amount is \nzero or less, enter zero on line 12d (no \ntransferred loss amount is required to \nbe recognized by the U.S. transferor \non the transfer under section 91).\nIf the transferred loss amount is \ngreater than zero, enter the amount as \na positive number on line 12d and \nreport this amount as other income on \nForm 1120, page 1, line 10 (other \nincome) or on the corresponding line \nof the applicable 1120-series form. \nIdentify the amount as “Section 91 \nTransferred Loss Amount.” See also \nthe Line 12d instructions under the \nSupplemental Part III Information \nRequired To Be Reported section, \nlater, for additional information that \nmust be reported.\nSection C\nSection C captures information \nregarding transfers of intangible \nproperty subject to section 367(d).\nProperty described in section \n367(d)(4). Complete columns (a) \nthrough (f) for each identified \ntransferred section 367(d)(4) \nintangible. See the related instructions \nfor Section C under the Supplemental \nPart III Information Required To Be \nReported section at the end of Part III, \nlater, for additional information that \nyou must report.\nIn general, the following \ninstructions apply to columns (a) \nthrough (f).\nColumn (a), Date of transfer. Enter \nthe first date on which title to, \npossession of, or rights to the use of \nthe property passed for U.S. income \ntax purposes. See Temporary \nRegulations section 1.6038B-1T(b)(4) \nfor additional information.\nColumn (b), Description of proper-\nty. Provide a separate description for \neach identified intangible, including \neach identified (i) patent, invention, \nformula, process, design, pattern, or \nknow-how; (ii) copyright, literary, \nmusical, or artistic composition; (iii) \ntrademark, trade name, or brand \nname; (iv) franchise, license, or \ncontract; (v) method, program, \nsystem, procedure, campaign, survey, \nstudy, forecast, estimate, customer \nlist, or technical data; (vi) any \ngoodwill, going concern value, or \nworkforce in place (including its \ncomposition and terms and conditions \n(contractual or otherwise) of its \nemployment); or (vii) any other item \nthe value or potential value of which is \nnot attributable to tangible property or \nthe services of any individual.\nColumn (c), Useful life. Enter the \nuseful life for each intangible. The \nuseful life of intangible property is \ndefined under Regulations section \n1.367(d)-1(c)(3)(i). If the useful life of \nintangible property is indefinite, enter \n“indefinite.” Regulations section \n1.367(d)-1(c)(3)(ii) is not relevant to \nthe determination of the useful life \nentered in column (c).\nColumn (d), Arm’s length price on \ndate of transfer. Generally, if a U.S. \nperson transfers intangible property \nsubject to section 367(d), such person \nshall, over the useful life of the \nproperty, annually include in gross \nincome an amount that represents an \nappropriate arm’s length charge for \nuse of the property. The appropriate \ncharge is determined in accordance \nwith the provisions of section 482 and \nthe regulations thereunder. See \nTemporary Regulations section \n1.367(d)-1T(c)(1). For each intangible \nreported in Section C, provide the \narm’s length price on the date of \ntransfer. See the instructions below \nfor information that must be included \nin the Supplemental Part III \nInformation Required To Be Reported \nsection.\nInstructions for Form 926 (Rev. 11-2018)\n-5-\n", "Column (e), Cost or other basis. \nEnter the adjusted basis in the \nproperty transferred on the date of the \ntransfer. See sections 1011 through \n1016 for more information for the \ndetermination of adjusted basis.\nColumn (f), Income inclusion for \nyear of transfer. A U.S. person who \ntransfers property subject to section \n367(d) is treated as having sold such \nproperty in exchange for payments \nwhich are contingent upon the \nproductivity, use, or disposition of \nsuch property and receiving amounts \nannually over the useful life of the \nproperty that represent an appropriate \narm’s length charge for use of the \nproperty. For each intangible \ntransferred, enter the amount included \nin income under section 367(d) on the \nincome tax return for the year of the \ntransfer. If the amount reported in \ncolumn (d) as the arm’s length price \nfor intangible property is an allocation \nof an amount determined based on an \naggregate analysis, enter the \ninclusion amount in column (f) that \ncorresponds to the allocated amount \nreported in column (d). If no amount is \nso included, enter “0.” Include in the \namount entered in column (f) gain \nrecognized as a result of making an \nelection to treat a transfer of certain \nintangible property as a sale under \nTemporary Regulations section \n1.367(d)-1T(g)(2). The amount \nentered in column (f) should reflect \nthe application of Regulations section \n1.367(d)-1(c)(3)(ii), if properly chosen. \nSee line 14c and related instructions \nbelow. See also the Line 14c \ninstructions under the Supplemental \nPart III Information Required To Be \nReported section, later, for additional \ninformation that must be reported.\nLine 14c. In cases where the useful \nlife of the transferred intangible \nproperty is indefinite or reasonably \nanticipated to be more than 20 years, \na taxpayer may, instead of including \namounts in income during the entire \nuseful life of the intangible property, \nchoose in the year of transfer to \nincrease annual inclusions during the \n20-year period beginning with the first \nyear in which the U.S. transferor takes \ninto account income pursuant to \nsection 367(d), to reflect amounts \nthat, but for the choice to increase \nannual inclusions, would have been \nrequired to be included following the \nend of the 20-year period. To apply \nthis 20-year inclusion period, a \ntaxpayer must attach a statement \ntitled “Application of the 20-year \nInclusion Period to Section 367(d) \nTransfer” to a timely filed original \nfederal income tax return (including \nextensions) for the year of the \ntransfer. See Regulations section \n1.367(d)-1(c)(3)(ii). If the answer to \nline 14c is “Yes,” see the Line 14c and \nLine 14d instructions below for \ninformation that must be included in \nthe Supplemental Part III Information \nRequired To Be Reported section at \nthe end of Part III of the form.\nSupplemental Part III \nInformation Required To Be \nReported\nInformation to be generally repor-\nted for a transfer described in sec-\ntion 6038B(a)(1)(A). Provide a \ngeneral description of the transfer and \nany wider transaction of which it forms \na part, including a chronology of the \ntransfers involved and an \nidentification of the other parties to the \ntransaction to the extent known. See \nTemporary Regulations section \n1.6038B-1T(c)(2)(ii).\nProvide a description of the \nconsideration received by the U.S. \nperson making the transfer. The \ndescription should identify:\n• The property comprising the \nconsideration and the total fair market \nvalue of the items; and\n• In the case of stock or securities, \nthe class, type, amount, and \ncharacteristics of the interest \nreceived.\nSee Temporary Regulations \nsections 1.6038B-1T(c)(3) and \n1.6038B-1T(d)(1)(iii).\nInformation to be reported. When \nproviding any information in the \nSupplemental Part III Information \nRequired To Be Reported section, \nindicate the Section, column, row, and \nline for which the information is being \nprovided.\nAdditional Section rows. If you \nneed additional rows to enter \ninformation for a property category in \na Section in Part III, provide the \ninformation in the same format as \nrequired for the row in the Section at \nissue in the Supplemental Part III \nInformation Required To Be Reported \nsection. See the beginning of the Part \nIII instructions, earlier, for how to \nincorporate the information from the \nadditional rows.\nLine 11. If the answer to the line 11 \nquestion is “Yes,” for any stock or \nsecurities transferred, provide a \ngeneral description of the corporation \nissuing the stock or securities. See \nRegulations section 1.6038B-1(c)(4)\n(ii).\nLines 12b–d. If the answer to lines \n12b and 12c is “Yes,” provide the \nfollowing information.\n• Describe the foreign branch whose \nproperty is transferred.\n• Describe the property of the foreign \nbranch, including its adjusted basis \nand fair market value.\n• Set forth a detailed calculation of \nthe transferred loss amount. Provide, \non a year-by-year basis, amounts of \nthe losses generated by such foreign \nbranch after December 31, 2017, as \nwell as any income amounts \ngenerated after such loss year.\n• Provide the amount, if any, \nrecognized under section 904(f)(3) on \naccount of the transfer.\n• Set forth a detailed summary of the \ngain (other than the section 91 \ntransferred loss amount) recognized \nby the transferor, including any \nsection 367(a)(1) gain recognized on \nthe transfer of property. See section \n91(c).\n• Set forth a calculation of the net \nsum of the previously deducted losses \nincurred by such foreign branch for \ntax years before January 1, 2018, that \nwould have been recaptured under \nsection 367(a)(3)(C), as determined \nwithout regard to the repeal of the \nsection 367(a)(3) active trade or \nbusiness exception. See the transition \nrule provided by TCJA section \n14102(d)(4).\n-6-\nInstructions for Form 926 (Rev. 11-2018)\n", "Section C, column (d). Provide a \nbrief explanation of how you \ndetermined the arm’s length price on \nthe date of transfer for each \nintangible.\nSection C, column (f). If you \nincluded an amount greater than zero, \nprovide a brief explanation of how you \nfigured the income inclusion for the \nyear of the transfer. Provide and \nexplain the calculation of the annual \ndeemed payment. See Temporary \nRegulations section 1.6038B-1T(d)(1)\n(v).\nLine 14c. If the answer to the line 14c \nquestion is “Yes,” describe the \nproperty for which the transferor \nchose to apply the 20-year inclusion \nperiod. See Regulations sections \n1.6038B-1(d)(1)(iv) and 1.367(d)-1(c)\n(3)(ii).\nExplain how you figured the \nincrease to the deemed payment rate \nfor property transferred. See \nRegulations sections 1.6038B-1(d)(1)\n(iv) and 1.367(d)-1(c)(3)(ii). The \nexplanation should include how you \nfigured the deemed payment rate for \neach period of the useful life of the \nintangible property and the 20-year \ninclusion period.\nLine 14d. If the answer to the \nquestion on line 14c is “Yes,” explain \nhow you estimated the anticipated \nincome or cost reduction attributable \nto the property’s (or properties’) use \nbeyond the 20-year period. See \nRegulations section 1.6038B-1(d)(1)\n(iv).\nPart IV— Additional \nInformation Regarding \nTransfer of Property\nLine 17. List the type of \nnonrecognition transaction that gave \nrise to the reporting obligation (for \nexample, section 332, 351, 354, 356, \nor 361).\nLine 18a. If gain recognition was \nrequired under section 904(f)(3) with \nrespect to any transfer reported in \nPart III, attach a statement identifying \nthe transfer and the amount of gain \nrecognized.\nLine 18b. If gain recognition was \nrequired under section 904(f)(5)(F) \nwith respect to any transfer reported \nin Part III, attach a statement \nidentifying the transfer and the \namount of gain recognized.\nLine 18c. If recapture was required \nunder section 1503(d) (dual \nconsolidated loss) with respect to any \ntransfer reported in Part III, attach a \nstatement identifying the transfer and \nthe amount of recapture. See section \n1503(d) and the regulations \nthereunder.\nLine 18d. If exchange gain \nrecognition was required under \nsection 987 with respect to any \ntransfer reported in Part III, attach a \nstatement identifying the transfer and \nthe amount of exchange gain \nrecognized. See Regulations section \n1.987-5.\nLine 19. If this transfer resulted from \na change in entity classification (a \ndeemed transfer resulting from a \nclassification change on Form 8832, \nEntity Classification Election, or a \ntermination of a section 1504(d) \nelection), check the “Yes” box. If the \ntransfer was an actual transfer of \nproperty to a foreign corporation, \ncheck the “No” box.\nLine 20a. Check the “Yes” box on \nline 20a if the domestic corporation \n(domestic liquidating corporation) \nmade a distribution of property in \ncomplete liquidation under section \n332 to a foreign corporation that \nmeets the stock ownership \nrequirements of section 332(b) with \nrespect to stock in the domestic \nliquidating corporation.\nIf the answer to line 20a is \"Yes,\" \ncomplete lines 20b and 20c and \nprovide the following information in \nthe Supplemental Part III Information \nRequired To Be Reported section. \nPreface this supplemental information \non the form with the heading “Section \n367(e)(2) Information.”\n• A description, including the \nadjusted tax basis and fair market \nvalue, of all property distributed by the \ndistributing corporation (regardless of \nwhether the distribution of the \nproperty qualifies for nonrecognition \ntreatment).\n• If the answer to line 20c is \"Yes,\" an \nidentification of the items of property \nfor which nonrecognition treatment is \nclaimed under Regulations section \n1.367(e)-2(b)(2)(ii) or (iii), as \napplicable.\nLine 20b. If the answer to line 20a is \n“Yes,” enter the total amount of gain or \nloss recognized according to \nRegulations section 1.367(e)-(2)(b). \nUnder section 367(e)(2), you may not \nrecognize loss in excess of gain on \nthe distribution. If realized losses \nexceed recognized losses on \ntransferred property, the loss is \nrecognized on a pro rata basis and \nused to offset recognized gain on \nother transferred property in the \ncategory of assets (that is, capital or \nordinary), but not below zero. Enter \nthe net amount on line 20b.\nInstructions for Form 926 (Rev. 11-2018)\n-7-\n", "Line 20c. If the answer to line 20c is \n“Yes,” see Regulations section \n1.367(e)-2(b)(2)(i) for further guidance \non the conditions for nonrecognition \nfor distributions of certain qualifying \nproperty and additional reporting \ndocumentation that is required. \nDistributions of section 367(d)(4) \nintangible property do not qualify for \nnonrecognition and thus are subject to \ngain recognition.\nLine 21. Check “Yes” to line 21 if the \ntransferor is a domestic corporation \nthat makes a section 355 distribution \n(or so much of section 356 as relates \nto section 355) of stock in a foreign \ncontrolled corporation to a foreign \ncorporation. Section 367(e)(1) and \nRegulations section 1.367(e)-1 \nrequire the distributing domestic \ncorporation to recognize gain (not \nloss) on the distribution. See \nRegulations section 1.367(e)-1(b) for \nthe computation of recognized gain.\nPaperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the \nUnited States. You are required to give us the information. We need it to ensure that you are complying with these laws \nand to allow us to figure and collect the right amount of tax.\nYou are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act \nunless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be \nretained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax \nreturns and return information are confidential, as required by section 6103.\nThe time needed to complete and file this form will vary depending on individual circumstances. The estimated burden \nfor individual and business taxpayers filing this form is approved under OMB control numbers 1545-0074 and \n1545-0123. The estimated burden for all other taxpayers who file this form is shown below.\nRecordkeeping. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n18 hr., 10 min.\nLearning about the law or the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n7 hr., 50 min.\nPreparing the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n15 hr., 00 min.\nSending the form to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1 hr., 52 min.\nIf you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, \nwe would be happy to hear from you. See the instructions for the tax return with which this form is filed.\n-8-\nInstructions for Form 926 (Rev. 11-2018)\n" ]
f1118sk.pdf	1218 Form 1118 (Schedule K) (PDF)	https://www.irs.gov/pub/irs-pdf/f1118sk.pdf	[ "SCHEDULE K \n(Form 1118)\n(Rev. December 2018)\nDepartment of the Treasury \nInternal Revenue Service \nForeign Tax Carryover Reconciliation Schedule\nFor calendar year 20\n, or other tax year beginning\n, 20\n, and ending\n, 20\n.\n▶ See separate instructions. \n▶ Attach to Form 1118. \n▶ Go to www.irs.gov/Form1118 for instructions and the latest information.\nOMB No. 1545-0123\nName of corporation\nEmployer identification number\nUse a separate Schedule K (Form 1118) for each category of income (see instructions).\na\nSeparate Category (enter code—see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nb\nIf code 901j is entered on line a, enter the country code for the sanctioned country (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nc\nIf code RBT is entered on line a, enter the country code for the treaty country (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nForeign Tax Carryover \nReconciliation\n(i) \n10th Preceding \nTax Year\n(ii) \n9th Preceding \nTax Year\n(iii) \n8th Preceding \nTax Year\n(iv) \n7th Preceding \nTax Year\n(v) \n6th Preceding \nTax Year\n(vi) \n5th Preceding \nTax Year\n(vii) \nSubtotal \n(add columns (i) \nthrough (vi))\n1 \n \n \nForeign tax carryover from the prior tax \nyear (enter amounts from the \nappropriate columns of line 8 of the \nprior year Schedule K (see instructions))\n2 \nAdjustments to line 1 (enter description\n—see instructions):\na \nCarryback adjustment \n(see instructions)\nb \nAdjustments for section 905(c) \nredeterminations (see instructions)\nc\nd\ne\nf\ng\n3 \nAdjusted foreign tax carryover from \nprior tax year (combine lines 1 and 2)\n4 \nForeign tax carryover used in current \ntax year (enter as a negative number)\n5 \n \nForeign tax carryover expired unused \nin current tax year (enter as a negative \nnumber)\n6 \nForeign tax carryover generated in \ncurrent tax year\n7 \n \nActual or estimated amount of line 6 to \nbe carried back to prior tax year (enter \nas a negative number)\n8 \nForeign tax carryover to the following \ntax year. Combine lines 3 through 7.\nFor Paperwork Reduction Act Notice, see the Instructions for Form 1118.\nCat. No. 51904R\nSchedule K (Form 1118) (Rev. 12-2018)\n", "Schedule K (Form 1118) (Rev. 12-2018)\nPage 2 \nForeign Tax Carryover \nReconciliation (continued)\n(viii) \nSubtotal from page 1 \n(enter the amounts from \ncolumn (vii) on page 1)\n(ix) \n4th Preceding \nTax Year\n(x) \n3rd Preceding \nTax Year\n(xi) \n2nd Preceding \nTax Year\n(xii) \n1st Preceding \nTax Year\n(xiii) \nCurrent \nTax Year\n(xiv) \nTotals \n(add columns (viii) \nthrough (xiii))\n1 \n \n \nForeign tax carryover from the prior tax \nyear (enter amounts from the \nappropriate columns of line 8 of the \nprior year Schedule K (see instructions))\n2 \nAdjustments to line 1 (enter \ndescription—see instructions):\na \nCarryback adjustment \n(see instructions)\nb \nAdjustments for section 905(c) \nredeterminations (see instructions)\nc\nd\ne\nf\ng\n3 \n \n \n \nAdjusted foreign tax carryover from \nprior tax year (combine lines 1 and 2). \nInclude the column (xiv) total on the \ncurrent year Form 1118, Schedule B, \nPart II, line 5.\n4 \nForeign tax carryover used in current \ntax year (enter as a negative number)\n5 \n \nForeign tax carryover expired unused \nin current tax year (enter as a negative \nnumber)\n6 \nForeign tax carryover generated in \ncurrent tax year\n7 \n \nActual or estimated amount of line 6 to \nbe carried back to prior tax year (enter \nas a negative number)\n8 \nForeign tax carryover to the following \ntax year. Combine lines 3 through 7.\nSchedule K (Form 1118) (Rev. 12-2018)\n" ]
f926.pdf	1118 Form 926 (PDF)	https://www.irs.gov/pub/irs-pdf/f926.pdf	[ "Form 926\n(Rev. November 2018)\nDepartment of the Treasury \nInternal Revenue Service \nReturn by a U.S. Transferor of Property \nto a Foreign Corporation\n▶ Go to www.irs.gov/Form926 for instructions and the latest information.\n▶ Attach to your income tax return for the year of the transfer or distribution.\nOMB No. 1545-0026\nAttachment \nSequence No. 128\nPart I\nU.S. Transferor Information (see instructions)\nName of transferor\nIdentifying number (see instructions)\n1 \nIs the transferee a specified 10%-owned foreign corporation that is not a controlled foreign corporation? .\nYes\nNo\n2\nIf the transferor was a corporation, complete questions 2a through 2d.\na \n \nIf the transfer was a section 361(a) or (b) transfer, was the transferor controlled (under section 368(c)) by\nfive or fewer domestic corporations? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nb\nDid the transferor remain in existence after the transfer? \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf not, list the controlling shareholder(s) and their identifying number(s).\nControlling shareholder\nIdentifying number\nc \n \nIf the transferor was a member of an affiliated group filing a consolidated return, was it the parent \ncorporation? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf not, list the name and employer identification number (EIN) of the parent corporation.\nName of parent corporation\nEIN of parent corporation\nd\nHave basis adjustments under section 367(a)(4) been made? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\n3 \n \nIf the transferor was a partner in a partnership that was the actual transferor (but is not treated as such under section 367), \ncomplete questions 3a through 3d.\na\nList the name and EIN of the transferor’s partnership.\nName of partnership\nEIN of partnership\nb\nDid the partner pick up its pro rata share of gain on the transfer of partnership assets? .\n.\n.\n.\n.\n.\n.\nYes\nNo\nc\nIs the partner disposing of its entire interest in the partnership? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nd \n \nIs the partner disposing of an interest in a limited partnership that is regularly traded on an established \nsecurities market? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nPart II\nTransferee Foreign Corporation Information (see instructions)\n4 Name of transferee (foreign corporation)\n5a Identifying number, if any\n5b Reference ID number \n(see instructions)\n6 Address (including country)\n7 Country code of country of incorporation or organization (see instructions)\n8 Foreign law characterization (see instructions)\n9\nIs the transferee foreign corporation a controlled foreign corporation? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nFor Paperwork Reduction Act Notice, see separate instructions.\nCat. No. 16982D\nForm 926 (Rev. 11-2018)\n", "Form 926 (Rev. 11-2018)\nPage 2 \nPart III\nInformation Regarding Transfer of Property (see instructions)\nSection A—Cash\nType of \nproperty\n(a) \nDate of \ntransfer\n(b) \nDescription of \nproperty\n(c) \nFair market value on \ndate of transfer\n(d) \nCost or other \nbasis\n(e) \nGain recognized on \ntransfer\nCash\n10\nWas cash the only property transferred? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf “Yes,” skip the remainder of Part III and go to Part IV.\nSection B—Other Property (other than intangible property subject to section 367(d))\nStock and \nsecurities\nInventory\nOther property \n(not listed under \nanother category)\nProperty with \nbuilt-in loss\nType of \nproperty\n(a) \nDate of \ntransfer\n(b) \nDescription of \nproperty\n(c) \nFair market value on \ndate of transfer\n(d) \nCost or other \nbasis\n(e) \nGain recognized on \ntransfer\n \n \n \n \n \n \n \n \n \n \n \n \nTotals\n11\nDid the transferor transfer stock or securities subject to section 367(a) with respect to which a gain\nrecognition agreement was filed? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\n12 \n \nWere any assets of a foreign branch (including a branch that is a foreign disregarded entity) transferred to a \nforeign corporation? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\na \n \nYes\nNo\nIf “Yes,” go to line 12b.\nb\nWas the transferor a domestic corporation that transferred substantially all of the assets of a foreign branch \n(including a branch that is a foreign disregarded entity) to a specified 10%-owned foreign corporation? .\n.\nYes\nNo\nIf “Yes,” continue to line 12c. If “No,” skip lines 12c and 12d, and go to line 13.\nc \n \nImmediately after the transfer, was the domestic corporation a U.S. shareholder with respect to the\ntransferee foreign corporation? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf “Yes,” continue to line 12d. If “No,” skip line 12d, and go to line 13.\nd\nEnter the transferred loss amount included in gross income as required under section 91 ▶$\n13\nDid the transferor transfer property described in section 367(d)(4)? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf “No,” skip Section C and questions 14a through 15.\nProperty described \nin sec. 367(d)(4)\nSection C—Intangible Property Subject to Section 367(d)\nType of \nproperty\n(a) \nDate of \ntransfer\n(b) \nDescription of \nproperty\n(c) \nUseful \nlife\n(d) \nArm’s length price \non date of transfer\n(e) \nCost or other basis\n(f) \nIncome inclusion \nfor year of transfer \n(see instructions)\n \n \n \n \n \n \n \n \n \nTotals\nForm 926 (Rev. 11-2018)\n", "Form 926 (Rev. 11-2018)\nPage 3 \n14a\nDid the transferor transfer any intangible property that, at the time of the transfer, had a useful life\nreasonably anticipated to exceed 20 years? \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nb\nAt the time of the transfer, did any of the transferred intangible property have an indefinite useful life?\n.\n.\nYes\nNo\nc\nDid the transferor choose to apply the 20-year inclusion period provided under Regulations section\n1.367(d)-1(c)(3)(ii) for any intangible property? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nd\nIf the answer to line 14c is “Yes,” enter the total estimated anticipated income or cost reduction attributable \nto the intangible property’s, or properties’, as applicable, use(s) beyond the 20-year period described in \nRegulations section 1.367(d)-1(c)(3)(ii) ▶$\n15 \n \nWas any intangible property transferred considered or anticipated to be, at the time of the transfer or at any\ntime thereafter, a platform contribution as defined in Regulations section 1.482-7(c)(1)? .\n.\n.\n.\n.\n.\n.\nYes\nNo\nSupplemental Part III Information Required To Be Reported (see instructions)\nPart IV\nAdditional Information Regarding Transfer of Property (see instructions)\n16\nEnter the transferor’s interest in the transferee foreign corporation before and after the transfer.\n(a) Before\n% (b) After\n%\n17\nType of nonrecognition transaction (see instructions) ▶\n18\nIndicate whether any transfer reported in Part III is subject to any of the following.\na\nGain recognition under section 904(f)(3) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nb\nGain recognition under section 904(f)(5)(F) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nc\nRecapture under section 1503(d) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nd\nExchange gain under section 987 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\n19\nDid this transfer result from a change in entity classification? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\n20a\nDid a domestic corporation make a distribution of property covered by section 367(e)(2)? See instructions .\nYes\nNo\nIf “Yes,” complete lines 20b and 20c.\nb\nEnter the total amount of gain or loss recognized pursuant to Regulations section 1.367(e)-2(b) ▶$\nc \n \nDid the domestic corporation not recognize gain or loss on the distribution of property because the\nproperty was used in the conduct of U.S. trade or business under Regulations section 1.367(e)-2(b)(2)? .\n.\nYes\nNo\n21 \n \nDid a domestic corporation make a section 355 distribution of stock in a foreign controlled corporation\ncovered by section 367(e)(1)? See instructions \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nForm 926 (Rev. 11-2018)\n" ]
f1125a.pdf	1118 Form 1125-A (PDF)	https://www.irs.gov/pub/irs-pdf/f1125a.pdf	[ "Form 1125-A\n(Rev. November 2018)\nDepartment of the Treasury \nInternal Revenue Service \nCost of Goods Sold\n▶ Attach to Form 1120, 1120-C, 1120-F, 1120S, or 1065. \n▶ Go to www.irs.gov/Form1125A for the latest information. \nOMB No. 1545-0123\nName\nEmployer identification number\n1\nInventory at beginning of year .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1\n2\nPurchases .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2\n3\nCost of labor \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3\n4\nAdditional section 263A costs (attach schedule) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4\n5\nOther costs (attach schedule) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5\n6\nTotal. Add lines 1 through 5 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6\n7\nInventory at end of year .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7\n8\nCost of goods sold. Subtract line 7 from line 6. Enter here and on Form 1120, page 1, line 2 or the \nappropriate line of your tax return. See instructions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8\n9a\nCheck all methods used for valuing closing inventory:\n(i)\nCost\n(ii)\nLower of cost or market\n(iii)\nOther (Specify method used and attach explanation.) ▶\nb\nCheck if there was a writedown of subnormal goods \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nc\nCheck if the LIFO inventory method was adopted this tax year for any goods (if checked, attach Form 970) \n.\n.\n.\n.\n.\n.\n ▶\nd\nIf the LIFO inventory method was used for this tax year, enter amount of closing inventory computed \nunder LIFO .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9d\ne\nIf property is produced or acquired for resale, do the rules of section 263A apply to the entity? See instructions .\n.\nYes\nNo\nf\nWas there any change in determining quantities, cost, or valuations between opening and closing inventory? If “Yes,” \nattach explanation \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nSection references are to the Internal \nRevenue Code unless otherwise noted.\nWhat's New\nSmall business taxpayers. For tax years \nbeginning after December 31, 2017, the \nfollowing apply.\n• A small business taxpayer (defined \nbelow), may use a method of accounting for \ninventories that either: (1) treats inventories \nas nonincidental materials and supplies, or \n(2) conforms to the taxpayer's financial \naccounting treatment of inventories.\n• A small business taxpayer is not required \nto capitalize costs under section 263A.\nGeneral Instructions\nPurpose of Form\nUse Form 1125-A to calculate and deduct \ncost of goods sold for certain entities.\nWho Must File\nFilers of Form 1120, 1120-C, 1120-F, \n1120S, or 1065, must complete and attach \nForm 1125-A if the applicable entity reports \na deduction for cost of goods sold.\nInventories \nGenerally, inventories are required at the \nbeginning and end of each tax year if the \nproduction, purchase, or sale of \nmerchandise is an income-producing \nfactor. See Regulations section 1.471-1. If \ninventories are required, you generally \nmust use an accrual method of accounting \nfor sales and purchases of inventory items.\nException for certain taxpayers. A small \nbusiness taxpayer (defined below), can \nadopt or change its accounting method to \naccount for inventories in the same manner \nas material and supplies that are non-\nincidental, or conform to its treatment of \ninventories in an applicable financial \nstatement (as defined in section 451(b)(3)), \nor if it does not have an applicable financial \nstatement, the method of accounting used \nin its books and records prepared in \naccordance with its accounting \nprocedures. See section 471(c)(3).\nA small business taxpayer claiming \nexemption from the requirement to keep \ninventories is changing its method of \naccounting for purposes of section 481. \nFor additional guidance on this method of \naccounting, see Pub. 538, Accounting \nPeriods and Methods. For guidance on \nchanging to this method of accounting, see \nForm 3115 and the Instructions for Form \n3115.\nSmall business taxpayer. A small \nbusiness taxpayer is a taxpayer that (a) has \naverage annual gross receipts of $25 \nmillion or less (indexed for inflation) for the \n3 prior tax years, and (b) is not a tax shelter \n(as defined in section 448(d)(3)). See Pub. \n538.\nUniform capitalization rules. The uniform \ncapitalization rules of section 263A \ngenerally require you to capitalize, or \ninclude in inventory, certain costs incurred \nin connection with the following.\n• The production of real property and \ntangible personal property held in inventory \nor held for sale in the ordinary course of \nbusiness.\n• Real property or personal property \n(tangible and intangible) acquired for resale.\n• The production of real property and \ntangible personal property for use in its \ntrade or business or in an activity engaged \nin for profit.\nA small business taxpayer (defined \nabove) is not required to capitalize costs \nunder section 263A. See section 263A(i). \nSee the discussion on section 263A \nuniform capitalization rules in the \ninstructions for your tax return before \ncompleting Form 1125-A. Also see \nRegulations sections 1.263A-1 through \n1.263A-3. See Regulations section \n1.263A-4 for rules for property produced in \na farming business.\nFor Paperwork Reduction Act Notice, see instructions.\nCat. No. 55988R\nForm 1125-A (Rev. 11-2018)\n", "Form 1125-A (Rev. 11-2018) \nPage 2 \nSpecific Instructions\nLine 1. Inventory at Beginning of \nYear\nIf you are changing your method of \naccounting for the current tax year, you \nmust refigure last year's closing inventory \nusing the new method of accounting. Enter \nthe result on line 1. If there is a difference \nbetween last year's closing inventory and \nthe refigured amount, attach an \nexplanation and take it into account when \nfiguring any section 481(a) adjustment.\nLine 2. Purchases\nReduce purchases by items withdrawn for \npersonal use. For a partnership, the cost of \nthese items should be shown on Schedule \nK and Schedule K-1 as distributions to \npartners. \nLine 4. Additional Section 263A \nCosts \nIf you elected a simplified method of \naccounting, enter on line 4 the balance of \nsection 263A costs paid or incurred during \nthe tax year not includible on lines 2, 3, and \n5.\nIf you elected the simplified production \nmethod, additional section 263A costs are \ngenerally those costs, other than interest, \nthat were not capitalized under your \nmethod of accounting immediately prior to \nthe effective date of section 263A, but are \nnow required to be capitalized under \nsection 263A. For details, see Regulations \nsection 1.263A-2(b). \nIf you elected the simplified resale \nmethod, additional section 263A costs are \ngenerally those costs incurred with respect \nto the following categories.\n• Off-site storage or warehousing.\n• Purchasing.\n• Handling, such as processing, \nassembling, repackaging, and transporting.\n• General and administrative costs (mixed \nservice costs).\nLine 5. Other Costs \nEnter on line 5 any costs paid or incurred \nduring the tax year not entered on lines 2 \nthrough 4. Attach a statement listing details \nof the costs.\nSpecial Rules for Cooperatives\nCooperatives are allowed to deduct certain \nper-unit retain allocations. Include these \ncosts on line 5. Attach a statement listing \ndetails of per-unit retain allocations paid in:\n• Qualified per-unit retain certificates,\n• Money or other property (except \nnonqualified per-unit certificates), and\n• Nonqualified per-unit retain certificates \nredeemed this year.\nPer-unit retain allocations. A cooperative \nis allowed to deduct from its taxable \nincome amounts paid during the payment \nperiod for the tax year as per-unit retain \nallocations to the extent paid in money, \nqualified per-unit retain certificates, or \nother property with respect to marketing \noccurring during the tax year. A per-unit \nretain allocation is any allocation from a \ncooperative to a patron for products \nmarketed for him without reference to the \ncooperative net earnings. A qualified per-\nunit retain certificate is any per-unit retain \ncertificate that the distributee has agreed \nto take into account at its stated dollar \namount.\nNonqualified per-unit retain certificates \nredeemed this year. Include the amount \npaid in money or other property (except \namounts already included as per-unit retain \ncertificates) to patrons to redeem \nnonqualified per-unit retain certificates. No \ndeduction is allowed at the time of \nissuance for a nonqualified per-unit retain \ncertificate. However, the cooperative may \ntake a deduction in the year the certificate \nis redeemed, subject to the stated dollar \namount of the certificate. See section 1383. \nAlso see the instructions for Form 1120-C, \nline 30h, for a special rule for figuring the \ncooperative's tax in the year of redemption \nof a nonqualified per-unit retain certificate. \nLine 7. Inventory at End of Year\nSee Regulations sections 1.263A-1 through \n1.263A-3 for details on figuring the amount \nof additional section 263A costs to be \nincluded in ending inventory.\nLine 8. Cost of Goods Sold\nEnter the amount from line 8 on your tax \nreturn as follows. Filers of Form 1120, \n1120-C, 1120S, and 1065, enter cost of \ngoods sold on page 1, line 2. Filers of Form \n1120-F, enter cost of goods sold on \nSection II, line 2.\nLines 9a Through 9f. Inventory \nValuation Methods\nInventories can be valued at:\n• Cost,\n• Cost or market value (whichever is lower), \nor\n• Any other method approved by the IRS \nthat conforms to the requirements of the \napplicable regulations cited below.\nFilers that use erroneous valuation \nmethods must change to a method \npermitted for federal income tax purposes. \nUse Form 3115 to make this change. See \nthe Instructions for Form 3115. Also see \nPub. 538. \nLine 9a. Method of valuing closing \ninventory. On line 9a, check the method(s) \nused for valuing inventories. Under lower of \ncost or market, the term “market” (for \nnormal goods) means the current bid price \nprevailing on the inventory valuation date \nfor the particular merchandise in the \nvolume usually purchased by the filer. For a \nmanufacturer, market applies to the basic \nelements of cost—raw materials, labor, and \nburden. If section 263A applies, the basic \nelements of cost must reflect the current \nbid price of all direct costs and all indirect \ncosts properly allocable to goods on hand \nat the inventory date.\nInventory may be valued below cost \nwhen the merchandise is unsalable at \nnormal prices or unusable in the normal \nway because the goods are subnormal due \nto damage, imperfections, shopwear, \nchange of style, odd or broken lots, or \nother similar causes, including second-\nhand goods taken in exchange. The goods \nmay be valued at the bona fide selling \nprice, minus the direct cost of disposition \n(but not less than scrap value). Bona fide \nselling price means actual offering of \ngoods during a period ending not later than \n30 days after inventory date.\nLines 9c and 9d. LIFO method. If this is \nthe first year the Last-in, First-out (LIFO) \ninventory method was either adopted or \nextended to inventory goods not previously \nvalued under the LIFO method provided in \nsection 472, attach Form 970, Application \nTo Use LIFO Inventory Method, or a \nstatement with the information required by \nForm 970. Check the LIFO box on line 9c. \nOn line 9d, enter the amount of total \nclosing inventories computed under \nsection 472. Estimates are acceptable.\nIf you changed or extended your \ninventory method to LIFO and had to write \nup the opening inventory to cost in the year \nof election, report the effect of the write-up \nas other income, on your applicable return, \nproportionately over a 3-year period that \nbegins with the year of the LIFO election.\n", "Form 1125-A (Rev. 11-2018) \nPage 3 \nNote: Entities using the LIFO method that \nmake an S corporation election or transfer \nLIFO inventory to an S corporation in a \nnonrecognition transaction may be subject \nto an additional tax attributable to the LIFO \nrecapture amount. See the instructions for \nForm 1120, Schedule J, line 11.\nLine 9e. If property is produced or \nacquired for resale and the rules of section \n263A apply to the corporation, cooperative, \npartnership, or other applicable entity, \ncheck the “Yes” box on line 9e.\nPaperwork Reduction Act Notice. We \nask for the information on this form to carry \nout the Internal Revenue laws of the United \nStates. You are required to give us the\ninformation. We need it to ensure that you \nare complying with these laws and to allow \nus to figure and collect the right amount of \ntax.\nYou are not required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records relating \nto a form or its instructions must be \nretained as long as their contents may \nbecome material in the administration of \nany Internal Revenue law. Generally, tax \nreturns and return information are \nconfidential, as required by section 6103.\nThe time needed to complete and file \nthis form will vary depending on individual \ncircumstances. The estimated burden for \nbusiness taxpayers filing this form is \napproved under OMB control number \n1545-0123 and is included in the estimates \nshown in the instructions for their business \nincome tax return.\nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making this form simpler, \nwe would be happy to hear from you. See \nthe instructions for the tax return with \nwhich this form is filed.\n" ]
f1138.pdf	1118 Form 1138 (PDF)	https://www.irs.gov/pub/irs-pdf/f1138.pdf	[ "Form 1138\n(Rev. November 2018)\nExtension of Time for Payment of Taxes by a \nCorporation Expecting a Net Operating Loss Carryback\nDepartment of the Treasury \nInternal Revenue Service \n(Under Section 6164 of the Internal Revenue Code)\n▶ Go to www.irs.gov/Form1138 for the latest information.\nOMB No. 1545-0123\nName \nEmployer identification number \nNumber, street, and room or suite no. If a P.O. box, see instructions. \nCity or town, state, and ZIP code \n1\nEnding date of the tax year of the expected net operating loss (NOL) \n2 Amount of expected NOL \n$ \n3 \nReduction of previously determined tax attributable to the expected NOL carryback \n(see instructions—attach schedule)\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n$ \n4 \nEnding date of the tax year immediately preceding the tax year of the expected NOL \n5 \nGive the reasons, facts, and circumstances that cause the corporation to expect an NOL. \n6 \nAmount for which payment is to be extended: \na Enter the total tax shown on the return, plus any amount assessed as a deficiency, interest, or \npenalty. See instructions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6a \nb Enter amounts from line 6a that were already paid or were required to have been paid, plus refunds, \ncredits, and abatements. See instructions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6b \nc Subtract line 6b from line 6a. Don’t enter more than the amount on line 3 above. This is the amount \nof tax for which the time for payment is extended \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6c \nSign \nHere \nUnder penalties of perjury, I declare that I have examined this form, including any accompanying schedules and statements, and \nto the best of my knowledge and belief it is true, correct, and complete.\nKeep a copy of \nthis form for \nyour records. \n▲\nSignature of officer \n▲\nDate \n▲\nTitle \nFor Paperwork Reduction Act Notice, see instructions. \nCat. No. 17250W \nForm 1138 (Rev. 11-2018) \n", "Form 1138 (Rev. 11-2018) \nPage 2 \nGeneral Instructions \nSection references are to the Internal Revenue Code unless otherwise \nnoted. \nFuture developments. For the latest information about developments \nrelated to Form 1138 and its instructions, such as legislation enacted \nafter they were published, go to www.irs.gov/Form1138.\nWhat’s New\nThe 2-year carryback rule generally does not apply to net operating \nlosses (NOLs) arising in tax years ending after December 31, 2017. \nExceptions apply to certain farming losses and NOLs of insurance \ncompanies, other than life insurance companies. See section 172(b) as \namended by P.L. 115-97, section 13302.\nPurpose of Form\nA corporation that expects to incur an NOL in the current tax year that \ncan be carried back to its preceding tax year can file Form 1138 to \nextend the time for payment of tax for such immediately preceding tax \nyear. This includes extending the time for payment of a tax deficiency. \nThe payment of tax that can be postponed cannot exceed the expected \noverpayment from the carryback of the NOL. \nOnly payments of tax that are required to be paid after the filing of \nForm 1138 are eligible for extension. Do not file this form if all the \nrequired payments have been paid or were required to have been paid. \nIf the corporation previously filed Form 1138 and later finds \ninformation that will change the amount of the expected NOL, the \ncorporation can file a revised Form 1138. If the amount of the NOL is \nincreased based on the new information, the corporation can postpone \nthe payment of a larger amount of tax as long as the larger amount has \nnot yet been paid or is not yet required to be paid. If the amount of the \nNOL is reduced because of the new information, the corporation must \npay the tax to the extent that the amount of tax postponed on the \noriginal filing exceeds the amount of tax postponed on the revised filing. \nWhen and Where To File\nFile Form 1138 after the start of the tax year of the expected NOL but \nbefore the tax of the preceding tax year is required to be paid. \nGenerally, file Form 1138 with the Internal Revenue Service Center \nwhere the corporation files its income tax return. \nA corporation can file Form 1138 separately or with Form 7004, \nApplication for Automatic Extension of Time To File Certain Business \nIncome Tax, Information, and Other Returns. If Form 1138 and Form \n7004 are filed together, Form 1138 will reduce or eliminate the amount \nof tax to be deposited when Form 7004 is filed. If Form 1138 is filed with \nForm 7004, then file Form 1138 with the Internal Revenue Service \nCenter at the applicable address where the corporation files Form 7004. \nPeriod of extension. In general, the extension for paying the tax \nexpires at the end of the month in which the return for the tax year of \nthe expected NOL is required to be filed (including extensions). \nThe corporation can further extend the time for payment by filing \nForm 1139, Corporation Application for Tentative Refund, before the \nperiod of extension ends. See the Instructions for Form 1139. The \nperiod will be further extended until the date the IRS informs the \ncorporation that it has allowed or disallowed the application in whole or \nin part. \nTermination of extension. The IRS can terminate the extension \nif it believes that any part of the form contains erroneous or \nunreasonable information. The IRS also can terminate the extension if it \nbelieves it may not be able to collect the tax. \nInterest. Interest is charged on postponed amounts from the dates that \nthe payments would normally be due. The interest is figured at the \nunderpayment rate specified in section 6621. \nSpecific Instructions \nAddress. Include the suite, room, or other unit number after the street \naddress. If the post office does not deliver mail to the street address \nand the corporation has a P.O. box, show the box number instead. \nIf the corporation receives its mail in care of a third party, such as an \naccountant or attorney, enter on the street address line “C/O” followed \nby the third party’s name and street address or P.O. box. \nIf the corporation’s address is outside the United States or its \npossessions or territories, fill in the line for “City or town, state, and ZIP \ncode” in the following order: city, province or state, and country. Follow \nthe foreign country’s practice for entering the postal code, if any. Do not \nabbreviate the country name. \nLine 2. The amount of the expected NOL must be based on all of the \nfacts relating to the operation of the corporation. Consider the following \nitems when estimating the amount of the expected NOL. \n1. The number and dollar amounts of the corporation’s government \ncontracts that have been canceled, \n2. Profit and loss statements, and \n3. Other factors peculiar to the corporation’s operations. \nSee section 172 to help determine the amount of the expected NOL. \nLimitations apply to (a) the amount of taxable income of a new loss \ncorporation for any tax year ending after an ownership change that may \nbe offset by any pre-change NOLs and (b) the use of preacquisition \nlosses of one corporation to offset recognized built-in gains of another \ncorporation. For more information, see sections 382 and 384 and the \nrelated regulations. \nLine 3. Enter the reduction of previously determined tax attributable to \nthe carryback, for tax years before the tax year of the NOL. Previously \ndetermined tax is generally: \n1. The amount shown on the return, plus any amounts assessed as \ndeficiencies before Form 1138 is filed; minus \n2. Any abatements, credits, or refunds allowed or made before Form \n1138 is filed. \nSee section 1314(a). \nAttach a schedule showing how the reduction was figured. See the \ninstructions for the corporate income tax return for information on \nfiguring the NOL deduction and recomputing the tax. \nLine 6a. For the year shown on line 4, enter on line 6a the total of:\n1. The total tax shown on the return, plus \n2. Any amount assessed as a deficiency (or as interest or a penalty) \nprior to the filing of this Form 1138. \nLine 6b. Enter the total of the following.\n1. The amount of tax paid or required to be paid before the date this \nform is filed. This includes any amount assessed as a deficiency or as \ninterest or a penalty if this form is filed more than 21 calendar days after \nnotice and demand for payment was made (more than 10 business days \nif the amount for which the notice and demand for payment was made \nequals or exceeds $100,000). An amount of tax for which the \ncorporation has received an extension of time to pay (under section \n6161) is not considered required to be paid before the end of the \nextension; plus \n2. The amount of refunds, credits, and abatements made before the \ndate this form is filed. \nPaperwork Reduction Act Notice. We ask for the information on this \nform to carry out the Internal Revenue laws of the United States. You \nare required to give us the information. We need it to ensure that you are \ncomplying with these laws and to allow us to figure and collect the right \namount of tax. \nYou are not required to provide the information requested on a form \nthat is subject to the Paperwork Reduction Act unless the form displays \na valid OMB control number. Books or records relating to a form or its \ninstructions must be retained as long as their contents may become \nmaterial in the administration of any Internal Revenue law. Generally, tax \nreturns and return information are confidential, as required by section \n6103. \nThe time needed to complete and file this form will vary depending on \nindividual circumstances. The estimated burden for business taxpayers \nfiling this form is approved under OMB control number 1545-0123 and \nis included in the estimates shown in the instructions for their business \nincome tax return. \nIf you have comments concerning the accuracy of these time \nestimates or suggestions for making this form simpler, we would be \nhappy to hear from you. You can send us comments from www.irs.gov/\nFormComments. Or you can write to: Internal Revenue Service, Tax \nForms and Publications Division, 1111 Constitution Ave. NW, IR-6526, \nWashington, DC 20224. Do not send Form 1138 to this office. Instead, \nsee When and Where To File, earlier. \n" ]
f14157.pdf	0618 Form 14157 (PDF)	https://www.irs.gov/pub/irs-pdf/f14157.pdf	[ "Catalog Number 55242M\nwww.irs.gov\nForm 14157 (Rev. 6-2018)\nForm 14157 \n(June 2018)\nDepartment of the Treasury - Internal Revenue Service\nReturn Preparer Complaint\nOMB Number \n1545-2168\nUse this form to file a complaint with the IRS against a tax return preparer or tax preparation business. \n \nCAUTION: READ THE INSTRUCTIONS BEFORE COMPLETING THIS FORM. There may be other more appropriate forms \nspecific to your complaint. (For example, if you believe you are a victim of identity theft, please complete Form 14039, Identity \nTheft Affidavit).\nSection A - Return Preparer Information (complete all known information) \n1. Preparer's professional status (check all that apply)\nAttorney \nEnrolled Agent\nCertified Public Accountant\nOther/Unknown\nPayroll Service Provider\n2. Preparer's name and address \n3. Preparer's business name and address (if different)\n4. Preparer's telephone number(s) (include area code) \n5. Preparer's email address\n6. Preparer's website\n7. Preparer Electronic Filing Identification Number (EFIN) \n8. Preparer Tax Identification Number (PTIN)\n9. Employer Identification Number (EIN)\nSection B - Complaint Information\n10a. Tax period(s) impacted\n11a. Review the complaints below and check all that apply\nTheft of Refund (Diverted refund to unknown account; return filed does not match taxpayer's copy)\nE-File (e-filed returns using pay stub, non-commercial software or Free File without properly securing taxpayer's signature)\nPreparer Misconduct (Failed to provide copy of return, return records, sign returns or remit payments for taxes due; misrepresentation of \ncredentials; agreed to file return but did not; filed return without authorization or consent.)\nPTIN Issues (Failed to include Preparer Tax Identification Number (PTIN) or any identification number on tax return; indicated the return was \n\"self-prepared\" when it was not.)\nFalse Items/Documents (False expenses, deductions, credits, exemptions or dependents; false or altered documents; false or overstated \nForm W-2 or 1099; incorrect filing status)\nReturn Preparer self reported event (Compromised PTIN, data breach/security incident, return count discrepancy, someone used your \nidentity to obtain a PTIN)\nEmployment Taxes (Failed to file forms 940, 941, 943, or 945 or remit Employment Tax payment)\nOther (explain below)\n10b. Did you pay a fee to your preparer\nYes\nNo\nIf \"Yes\", enter fee amount\nHow did you pay the fee (e.g., deducted from refund, personal payment)\nAttach a copy of any documents you received from the tax return preparer (e.g., tax returns, advertisements, business cards, Form \n8879, IRS e-file Signature Authorization, Form 8888, Allocation of Refund (including savings bond purchases), Contract for Service \nAgreement, and Refund Transfer Agreement). Do not send original returns or payments with this form.\n", "Page 2\nCatalog Number 55242M\nwww.irs.gov\nForm 14157 (Rev. 6-2018)\n11b. Provide facts and other information related to the complaint (attach additional sheets if necessary).\nSection C - Taxpayer’s Information Are you the taxpayer? \nYes\nNo\nThis information may be necessary to process your complaint. If you are the taxpayer complete section C only. If you are not the \ntaxpayer, complete sections C and D.\n12. Name of individual or business\n13. Mailing address (street, city, state, ZIP code)\n14. Telephone number(s) (include area code) \n15. Email address\n16. Taxpayer’s signature\n17. Date of complaint\nSection D - Your Information (do not complete if you are the taxpayer)\nThis information is not required to process your complaint but is helpful if we need to contact you for additional information.\n18. Name (Last, First, MI)\n19. Date of complaint\n20. Mailing address (street, city, state, ZIP code)\n21. Telephone number(s) (include area code) \n22. Email address\n23. Your relationship to Preparer\nClient\nReturn preparer working for a different firm\nReturn preparer working for the same firm\nReturn preparer self reported event\nIRS employee\nOther (specify)\n* Taxpayers’ information and any information relating to another professional are confidential. Please obtain your client’s consent before sharing any \nprotected tax information, even with the IRS. \n \nThe completed form along with all supporting information can be filed by fax or regular mail. \n \nIf faxing Form 14157 send to: 855-889-7957 \n \nIf mailing Form 14157 send to: Attn: Return Preparer Office \n401 W. Peachtree Street NW \nMail Stop 421-D \nAtlanta, GA 30308\nPrivacy Act and Paperwork Reduction Act Notice\nWe ask for the information on this form to carry out the Internal Revenue laws of the United States. We need it to ensure that preparers are complying with these laws and to \nallow us to figure and collect the right amount of tax. \n \nYou are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. \nBooks or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. \nGenerally, tax returns and return information are confidential, as required by Internal Revenue Code section 6103. \n \nThe time require to complete this form will vary depending on individual circumstances. The estimated average time is 15 minutes. The primary purpose of this form is to \nreport potential violations of the Internal Revenue laws by tax return preparers. We are requesting this information under authority of 26 U.S.C. § 7801 and § 7803. Providing \nthis information is voluntary, and failure to provide all or part of the information will not affect you. Providing false or fraudulent information may subject you to penalties. We \nmay disclose this information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. \ncommonwealths or possessions to carry out their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce \nfederal non-tax criminal laws, and to federal law enforcement and intelligence agencies to combat terrorism.\n", "Page 3\nCatalog Number 55242M\nwww.irs.gov\nForm 14157 (Rev. 6-2018)\nInstructions for Form 14157, Complaint: Tax Return Preparer \nGeneral Instructions\nWhat's New\nSeveral questions were added about the fee for the tax preparation services. Questions were added to help tax return preparers self-\nreport issues with compromised PTINs, data breaches/security incidents, return count discrepancies or if someone used their identity to \nobtain a PTIN.\nPurpose of Form\nUse Form 14157 to file a complaint against a tax return preparer or tax preparation business. Tax professionals can use this form to \nreport events that impact their PTIN or business.\nIndividuals who are paid to prepare federal tax returns must follow ethical standards and guidelines as established in Treasury \nDepartment Circular 230. For more information on requirements for paid tax return preparers, view Circular 230 at www.irs.gov/taxpros.\nWhere to Send This Form \nThe completed form along with all supporting information can be filed by fax or regular mail.\nIf faxing Form 14157 send to: 855-889-7957\nIf mailing Form 14157 send to: Attn: Return Preparer Office, 401, W. Peachtree Street NW, Mail Stop 421-D, Atlanta, GA 30308\nIf a tax return preparer filed a return or altered your return without your consent and you are seeking a change to your account, \ncomplete Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, in addition to Form 14157. Submit both forms along with \nthe documents listed in the Form 14157-A instructions to the address indicated on the Form 14157-A.\nCAUTION: DO NOT USE Form 14157: \n- If you suspect your identity was stolen. Use Form 14039. Follow “Instructions for Submitting this Form” on Page 2 of \nForm 14039. \n- To report alleged tax law violations by an individual, a business, or both. Use Form 3949-A. Submit to the address on the \nForm 3949-A.\nSpecific Instructions\nSection A - Return Preparer Information\nPreparer’s Professional Status - Indicate any professional credentials held, or claimed to be held, by the return preparer. An Attorney \nis an individual in good standing with a state bar association. A Certified Public Accountant is an individual in good standing with a state \nboard of accountancy. An Enrolled Agent status is granted solely by the IRS upon the individual’s demonstration of special competence \nin tax matters, by written examination, and passing suitability requirements. A Payroll Service Provider is a third party paid by an \nemployer to administer the employer's payroll and tax responsibilities. Select Other/Unknown if you are unsure of the preparer’s status.\nInformation about the Tax Return Preparer - Provide as much information as you know about the paid tax return preparer or \nbusiness.\nPreparer’s Identification Numbers(s) - If known, provide the tax preparer’s Electronic Filing Identification Number (EFIN), Preparer \nTax Identification Number (PTIN), and Employer Identification Number (EIN).\nSection B - Complaint Information\nTax Period(s) \nIndicate the tax period(s) of the tax return for which the tax preparer misconduct occurred. Most individual’s tax returns cover a calendar \nyear of 12 months, January 1 through December 31. For example, you may have a tax return that was prepared in 2013, but the tax \nyear is 2012 because the tax return covered calendar year 2012. A business's tax return can cover a quarter or a full year. For \nexample, you may have a Form 941, Employer's Quarterly Federal Tax Return, prepared for the period ending September 30, 2014.\nReview the complaint allegations and check all that apply. Describe in detail the facts of your complaint in 11b. Attach a copy of any \ndocuments you received from the tax return preparer. For Employment Tax complaints attach a copy of any Contract for Service \nAgreement. Also attach additional sheets if necessary. Do not send original returns or payments.\nTheft of Refund\nA preparer:\n- Embezzled or stole all or a portion of a client’s federal tax refund.\n- Diverted a refund to an account that was not the client’s. \n- Provided a copy of the return to the client that had direct deposit information that is not theirs. \n- Provided a copy of the return to the client that does not match the return that was filed with the IRS. \n- Failed to explain that a cash advance, fast refund, or instant refund was actually a refund anticipation loan borrowed against an \nincome tax refund and the related fees and interest charges.\n", "Page 4\nCatalog Number 55242M\nwww.irs.gov\nForm 14157 (Rev. 6-2018)\nE-File \nA preparer:\n- Filed a return electronically using a last payroll stub or a leave and earnings statement without waiting for the official Form W-2 \nfrom the employer. Return preparers are generally prohibited from filing a return prior to receipt of Forms W-2, W-2G, and 1099-R. \n- Used non-commercial software to prepare returns that appear self prepared by the taxpayer and is not including his or her name, \nPTIN, or firm name. Similarly, the preparer used the “Free File” program to prepare and file tax returns for clients. For more \ninformation on Free File, visit www.irs.gov/freefile.\n- Filed a return electronically without securing taxpayer’s signature on Form 8879 (e-File Signature Authorization).\nPreparer Misconduct\nA preparer:\n- Did not provide client with a copy of the return he or she prepared, and refused to provide a copy after a request.\n- Did not return some or all of the client's original records.\n- Did not sign the federal tax returns that he or she prepared.\n- Claimed to be an attorney, certified public accountant, enrolled agent, or registered tax return preparer, but does not actually have \nthe credential claimed or the credential is no longer valid (e.g. expired, suspended or revoked).\n- Agreed to file return but did not.\n- The preparer charged for services not performed.\n- Did not remit payment for taxes due.\n- Filed a return or submitted other information for a client without their knowledge, authorization, or consent.\n- Failed to explain that a cash advance, fast refund, or instant refund was actually a refund anticipation loan borrowed against an \nincome tax refund and the related fees and interest charges. The return preparer was misleading, or failed to ensure taxpayers \nunderstand financial products and related fees.\nPTIN Issues\nA preparer:\n- Improperly used a Preparer Tax Identification Number (PTIN) belonging to another individual. \n- Does not have a PTIN or is not including a PTIN on returns prepared. \nFalse Items/Documents \nA preparer knowingly:\n- Claimed false or fictitious expenses and/or deductions on a tax return.\n- Claimed unrelated, non-existent, unknown or additional information on a tax return.\n- Made changes to a client's original tax documents or used false or incorrect documents to complete return. \n- Claimed false or fictitious income and/or federal withholding on a tax return.\n- Claimed an improper filing status on a tax return. The filing status claimed did not accurately reflect the taxpayer's family situation.\nEmployment Taxes \nA preparer:\n- Did not remit employment tax funds to the IRS on behalf of a client for Forms 940, 941, 943, 944, or 945 in full or on time. \n- Did not prepare employment tax returns (Form 941, 940, 943, 944, 945) on behalf of a client in an accurate and/or timely manner. \nReturn Preparer self reported event\n- If your PTIN has been compromised. For example, you believe someone else is using your PTIN on tax returns without your \nauthorization.\n- You experienced a data breach or security incident.\n- Return volume data from IRS sources is significantly different from your data. \n- If someone used your identity to obtain a PTIN without your authorization. \nOther \n- If none of the above describes the nature of the complaint, briefly summarize the complaint. Some examples of other tax preparer \nmisconduct or improper tax preparation practices include, but are not limited to, fee dispute and bad behavior such as threats.\nSection C - Taxpayer Information \nIndicate if you are the taxpayer impacted by the tax preparer's misconduct or improper tax preparation practices.\nEnter the taxpayer's name, street address, city, state, zip code, telephone number(s), and email address where he/she can be \ncontacted.\nTaxpayer’s Signature – Sign and date.\n", "Page 5\nCatalog Number 55242M\nwww.irs.gov\nForm 14157 (Rev. 6-2018)\nSection D - Your Contact Information\nEnter your name, street address, city, state, zip code, telephone number(s), and e-mail address where you can be contacted. This \ninformation is not required to process your complaint but is helpful if we need to contact you for additional information.\nYour Relationship to Preparer\nEnter your relationship to the return preparer.\nTaxpayers’ information and any information relating to another professional are confidential. Please obtain your client’s consent before \nsharing any protected tax information, even with the IRS.\n" ]
f4461.pdf	1118 Form 4461 (PDF)	https://www.irs.gov/pub/irs-pdf/f4461.pdf	[ "Form 4461\n(Rev. November 2018)\nDepartment of the Treasury \nInternal Revenue Service \nApplication for Approval of Standardized \nor Nonstandardized Pre-Approved \nDefined Contribution Plans\n▶ Go to www.irs.gov/Form4461 for the latest information.\nOMB No. 1545-0169 \nThis Form Is Open to Public Inspection \nFile This Form With the Internal Revenue Service \nFor IRS Use Only \nSection references are to the Internal Revenue Code unless otherwise noted. \nFile folder number \nComplete every applicable item on this form and Attachment 1 (see Rev. Proc. 2017-41, 2017-29 I.R.B. 92). \nSee instructions before completing this form. \n1 \nEnter amount of user fee submitted \n$ \n2 \na Approval requested: \nInitial application \nAmendment—Enter file folder number in 2b and date \nof last letter issued in 2c.\n2b File folder number \n2c Date of last \nletter issued \n3 \na Name of applicant \nAddress (number, street, room or suite no.) (If a P.O. box, see instructions.) \nCity \nState \nZIP code \n3b Employer identification number \nof applicant \n3c Applicant’s telephone no. \n3 \nd\nType of applicant (see Definitions in the instructions): \nProvider\nMass submitter \n4a Name of person to be contacted \n4b Telephone number \n4c Fax number \n4 \nd\nEmail address \n4e If a power of attorney is attached, check the box .\n.\n.\n ▶\n5a Basic plan document or single document plan number \n5b Adoption agreement number, if applicable\n6 \nForm of plan: \nAdoption agreement plan\nSingle document plan \n7 \nType of plan (select all that apply): \nMoney purchase \nProfit-sharing \nTarget benefit \nProfit-sharing/401(k) \nESOP\nNonelecting church\nGovernmental\n8 \nFiling status of plan: \nStandardized plan \nNonstandardized plan \nUnder penalties of perjury, I declare that I have examined this application, including accompanying statements, and, to the best of my knowledge and belief, it is true,\ncorrect, and complete. \nSignature ▶\nTitle ▶\nDate ▶\nFor Paperwork Reduction Act Notice, see the instructions. \nCat. No. 41676M \nForm 4461 (Rev. 11-2018) \n", "Form 4461 (Rev. 11-2018) \nPage 2 \n9 \nProcedural requirements: \nYes \nNo \na Have the following been submitted as required by instructions— \n(1) \nAdoption agreement, if applicable? \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n(2) \nCopy of plan? \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n(3) \nCopy of Certification of Interim Amendments? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nb Do you have a procedure in place for the adoption and distribution of interim amendments made on behalf of\nadopting employers? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nc Is the plan patterned after, and substantially the same as, another plan submitted? (If “Yes,” see specific \ninstructions.) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nd\nProvider (non-mass submitter) request. Complete (1) and (2).\n(1) \nDo you have at least 15 employer-clients which are reasonably expected to adopt this plan’s basic plan \ndocument and adoption agreement or single document plan? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n(2) \nIf you have more than one pre-approved plan, do you have at least 30 employer-clients in the aggregate \nwhich are reasonably expected to adopt at least one of the plans? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\ne\nMass submitter request. Complete (1), (2), and (3).\n(1) \nAre applications on behalf of the requisite number of providers who are adopting the same basic plan \ndocument on a word-for-word identical basis included? If “No,” complete (2) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n(2) \nIf “No” to (1), enter the file folder number of the basic plan document for which the requisite number of\nadopting providers requirement is met. \n(3) \nIf this is a flexible plan, answer (a) and (b). \n(a) \nHave you bracketed and identified the optional provisions of the plan? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n(b) \nHave you included a copy of the written representation describing the choices available to providers \nand the coordination of optional provisions? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nNote: This application is designed to be used in conjunction with Rev. Proc. 2017-41. A List of Required Modifications (LRMs) is also \nrecommended for use and may be obtained from the IRS website at www.irs.gov/ep. \nForm 4461 (Rev. 11-2018)\n", "Form 4461 (Rev. 11-2018) \nPage 3 \nGeneral Instructions \nSection references are to the Internal \nRevenue Code unless otherwise noted. \nFuture Developments\nFor the latest information about \ndevelopments related to Form 4461, \nsuch as legislation enacted after the \nform was published, go to \nwww.irs.gov/Form4461.\nPurpose of Form \nForm 4461 is used to apply for approval \nof standardized or nonstandardized \npre-approved defined contribution plans. \nBe sure to submit a complete and \naccurate application, including Form \n4461 and Attachment 1 (see \nwww.irs.gov/retirement-plans/\npreapproved-plan-submission-\nprocedures or Rev. Proc. 2017-41, \n2017-29 I.R.B. 92). Complete every \napplicable line on the application. If an \nitem on Attachment 1 doesn’t apply, \ncheck the “N/A” box or enter “N/A” on \nthe line where indicated as an option. If \nyour application isn’t complete, we will \nreturn it without processing it. The first \npage must be typed. Unless otherwise \nnoted, the questions on Form 4461 and \nAttachment 1 apply to both standardized \nand nonstandardized pre-approved \ndefined contribution plans. \nRequests for additional information. If \na letter requesting additional information \nor changes to plan documents is sent to \nthe pre-approved plan provider or an \nauthorized representative, such \ninformation and/or changes must be \nreceived no later than 30 days from the \ndate of the letter. Failure to respond \ntimely may result in the application being \nconsidered withdrawn. An extension of \nthe 30-day time limit will only be granted \nfor good cause. \nInadequate submissions. We will \nreturn, without further action, plans that \naren’t in substantial compliance with the \nqualification requirements or plans that \nare so deficient that they can’t be \nreviewed in a reasonable amount of \ntime. \nWho May File \nA provider or mass submitter of a \npre-approved defined contribution plan \nmay file a Form 4461. See Definitions, \nlater. \nWhat To File \nSubmit one copy of Form 4461 and \nAttachment 1 for each separate adoption \nagreement or for each single document \nplan where no adoption agreement is \nutilized. For approval, file this application \nand each applicable document listed in \nline 9(a). A mass submitter should also \nfile Form(s) 4461-B, Application for \nApproval of Standardized or \nNonstandardized Pre-Approved Plans, \nas needed.\nMultiple adoption agreement plans. A \nprovider may utilize one basic plan \ndocument for several plans. A provider \nmay, for example, use one basic plan \ndocument for a money purchase plan \nother than a target benefit plan, a target \nbenefit plan, and a profit-sharing plan. A \nseparate adoption agreement and \ncompleted application may need to be \nprovided for each such defined \ncontribution plan. See section 9.06 of \nRev. Proc. 2017-41 for more details, \nincluding special rules for ESOP, \ngovernmental, and nonelecting church \nplans. In the case of a simultaneous \nsubmission of plans using the same \nbasic plan document, submit only one \ncopy of the basic plan document. If the \nrequests aren’t simultaneous, submit \nseparate basic plan documents and \ninclude a cover letter identifying the \noriginal submission. The number \nassigned to the basic plan document of \na standardized or nonstandardized pre-\napproved plan must remain the same as \nin the prior submission. One basic plan \ndocument may not be used for both \ndefined benefit and defined contribution \nplans.\nTwo or more single document plans. A \nprovider may not combine different \ncategories in a single document plan or \napplication, except that only one single \ndocument plan and application is \nrequired for a profit-sharing plan, with or \nwithout a 401(k) arrangement and a \nmoney purchase plan. See section 9.07 \nof Rev. Proc. 2017-41 for more details, \nincluding special rules for ESOP, \ngovernmental, and nonelecting church \nplans.\nWhere To File \nSend Form 4461 to:\nInternal Revenue Service \nAttn: Pre-Approved Plans Coordinator \nRoom 6-403, Group 7521 \nP.O. Box 2508 \nCincinnati, OH 45201-2508 \nIf using Express Mail or a private \ndelivery service, use this address:\nInternal Revenue Service \nAttn: Pre-Approved Plans Coordinator \nRoom 6-403, Group 7521 \n550 Main Street \nCincinnati, OH 45202 \nSignature. The application must be \nsigned by a partner or officer of the \napplicant who is authorized to sign or \nother person authorized by a power of \nattorney. The power of attorney should \nbe filed with the application.\nDisclosure requested by taxpayer. A \ntaxpayer may request the IRS to \ndisclose and discuss the return or return \ninformation with any person(s) the \ntaxpayer designates in a written request. \nIf you want to designate a person(s) to \nassist in an application for approval, you \nmust provide the IRS office of \njurisdiction with a written request that \ncontains: \n• The taxpayer’s name, address, \nemployer identification number, and plan \nnumber(s).\n• The name, address, social security \nnumber, and telephone number(s) of the \nperson or persons whom you are \nauthorizing to receive return information.\n• A paragraph that clearly describes the \nreturn or return information that you \nauthorize the IRS to disclose. \n• An authorized signature (see above). \nAs an alternative to providing the above \nstatement, you may submit Form 2848, \nPower of Attorney and Declaration of \nRepresentative.\nDefinitions\nAdoption agreement. The portion of the \nplan containing all the options that the \nadopting employer may select. The \nadoption agreement may include blanks \nor fill-in provisions for the employer to \ncomplete if it also includes parameters \non these provisions that preclude an \nemployer from completing them in a \nmanner that could violate the \nqualification requirements. Each \nseparate adoption agreement is treated \nas a separate plan and will receive its \nown opinion letter. \nBasic plan document. The portion of \nthe plan containing all the nonelective \nprovisions applicable to all adopting \nemployers. No options (including blanks \nto be completed) may be provided in the \nbasic plan document except for options \nin flexible plans. \nSingle document plan. A single \ndocument plan may contain alternate \nparagraphs and options that may be \nselected by an adopting employer. A \nsingle document plan may include \nblanks or fill-in provisions for the \nemployer to complete only if the plan \nalso includes parameters on these \nprovisions that preclude an employer \nfrom completing them in a manner that \ncould violate the qualification \nrequirements. \n", "Form 4461 (Rev. 11-2018) \nPage 4 \nFlexible plan. A plan submitted by a \nmass submitter which contains certain \noptional provisions as allowed by \nsection 10.03(1) of Rev. Proc. 2017-41. \nProviders which adopt a flexible plan \nmay include or delete any optional \nprovision designated as such in the \nmass submitter’s plan. A flexible plan \nadopted by a provider which differs from \nthe mass submitter plan only because of \nthe deletion of certain optional \nprovisions will be treated as a plan that \nis word-for-word identical to the mass \nsubmitter plan. \nMass submitter. As set forth in Rev. \nProc. 2017-41, any entity that submits \napplications on behalf of at least 30 \nunaffiliated providers each of which is \nsponsoring, on a word-for-word identical \nbasis, the same plan. A mass submitter \nis treated as a mass submitter with \nrespect to all of its plans, provided the \n30-unaffiliated-provider requirement is \nmet with respect to at least one plan.\nAffiliation is determined under sections \n414(b) and (c). Additionally, the following \nwill be considered to be affiliated: any \nlaw firm, accounting firm, consulting \nfirm, etc., with its partners, members, \nassociates, etc. For purposes of \ndetermining whether 30 unaffiliated \nproviders sponsor on a word-for-word \nidentical basis the same plan document, \nthe mass submitter is treated as an \nunaffiliated provider.\nPre-approved plan. A pre-approved \nplan is a plan (including a plan covering \nself-employed individuals) that is made \navailable by a provider for adoption by \nemployers. The term pre-approved plan \nincludes both standardized and \nnonstandardized plans. A pre-approved \nplan may be an adoption agreement plan \nor a single document plan. An adoption \nagreement plan consists of a basic plan \ndocument and an adoption agreement. A \nsingle document plan consists of a \nsingle plan document offered by a \nprovider without an adoption agreement.\nProvider. A provider is any person \n(including a mass submitter, if \napplicable) that (1) has an established \nplace of business in the United States \nwhere it is accessible during every \nbusiness day; and (2) represents to the \nIRS that it has at least 15 employer-\nclients, each of which is reasonably \nexpected to adopt the same \npre-approved plan of the provider.\nA provider may request an opinion \nletter for more than one plan provided it \nrepresents to the IRS that it has at least \n30 employer-clients in the aggregate, \neach of which is reasonably expected to \nadopt at least one of the provider’s \nplans.\nA provider also includes any person \nthat has an established place of \nbusiness in the United States where it is \naccessible during every business day \nand offers a plan as a word-for-word \nidentical adopter or minor modifier \nadopter of a plan of a mass submitter, \nregardless of the number of employers \nthat are expected to adopt the plan.\nStandardized plan. A standardized plan \nis a pre-approved plan (other than an \nESOP or statutory hybrid plan) that \nmeets the requirements set forth in \nsection 5.16 of Rev. Proc. 2017-41.\nNonstandardized plan. A \nnonstandardized plan is a pre-approved \nplan that isn’t a standardized plan and \nthat satisfies section 5.15 of Rev. Proc. \n2017-41.\nESOP. An ESOP is an employee stock \nownership plan within the meaning of \nsection 4975(e)(7).\nStatutory hybrid plan. A statutory \nhybrid plan is a defined benefit plan that \ncontains a statutory hybrid benefit \nformula, as defined in Regulations \nsection 1.411(a)(13)-1(d)(4). See section \n6.03 of Rev. Proc. 2017-41 which limits \nthe type of statutory hybrid plan to a \ncash balance plan.\nSpecific Instructions \nLine 1. All applications submitted must \nbe accompanied by the appropriate user \nfee and Form 8717-A, User Fee for \nEmployee Plan Opinion Letter Request, \nas determined from the schedule in Rev. \nProc. 2018-4, 2018-1 I.R.B. 146 (or the \nmost recent version, updated annually). \nApplications submitted without the \nproper user fee won’t be processed and \nwill be returned to the applicant. \nLine 3a. Enter the name and address of \nthe applicant. If the Post Office doesn’t \ndeliver mail to the street address and \nthe applicant has a P.O. box number, \nshow the P.O. box number instead of the \nstreet address. \nLine 4a. If the person to be contacted is \nother than an employee of the applicant, \nplease enclose an authorized power of \nattorney. See Disclosure requested by \ntaxpayer, earlier. \nLine 4c. Enter a fax number to receive \nnotice of preliminary approval of the \napplicable plan, subject to final approval \nby opinion letter.\nLine 5a. Enter the two-digit number you \nhave assigned to your single document \nplan or basic plan document that \naccompanies the adoption agreement \nfor which you are requesting approval. If \nmultiple adoption agreements are linked \nto the same basic plan document, the \nsame two-digit basic plan document \nnumber should be used for all \napplications.\n", "Form 4461 (Rev. 11-2018) \nPage 5 \nLine 5b. Enter the three-digit number \nyou have assigned to the adoption \nagreement for which this application is \nsubmitted. Each different adoption \nagreement designed to accompany a \nsingle basic plan document should be \ngiven a different three-digit number \nbeginning with “001.” For example, if the \nfirst basic plan document of a provider \nhas four separate adoption agreements, \nthey should be numbered “001” through \n“004,” and the provider should submit \nfour separate Forms 4461. Adoption \nagreements submitted with the second \nor any subsequent basic plan \ndocuments (that aren’t word-for-word \nidentical to a previously submitted basic \nplan document) should be similarly \nnumbered beginning with “001.”\nLine 9. Procedural requirements. \nSubmit a separate application for each \ndifferent plan/adoption agreement \ncombination or single document plan. \nLine 9c. If you checked “Yes,” submit a \ncopy of such plan with language \ndifferences highlighted. Attach a cover \nletter which provides the name and file \nfolder number of the plan (including the \nname and employer identification\nnumber of the provider), a list of all plans \nwritten by the plan drafter which are \nsubstantially identical to the lead plan \n(including the information described \nabove), a description of each place \nwhere the plan for which the application \nis being submitted isn’t word-for-word \nidentical to the language of the lead plan \n(including an explanation of the purpose \nand effect of each difference), and a \ncertification, made under penalty of \nperjury by the plan drafter, that the \ninformation describing where the plan \nlanguage isn’t word-for-word identical is \ntrue and complete. \nLine 9e. In addition to filing Form 4461, \nthe mass submitter should use Form \n4461-B when submitting applications on \nbehalf of its adopting providers, and \nsubmit Form 8717-A. \nPaperwork Reduction Act Notice. \nWe ask for the information on this form \nto carry out the Internal Revenue laws of \nthe United States. You are required to \ngive us the information. We need it to \ndetermine whether you meet the legal \nrequirements for plan approval. \nYou aren’t required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records \nrelating to a form or its instructions must \nbe retained as long as their content may \nbecome material in the administration of \nany Internal Revenue law. Generally, \ntax return and return information are \nconfidential, as required by \nsection 6103. \nThe time needed to complete and file \nthis form will vary depending on \nindividual circumstances. The estimated \naverage time is: \nRecordkeeping .\n.\n.\n. 8 hr., 22 min.\nLearning about the law \nor the form .\n.\n.\n.\n. 1 hr., 42 min.\nPreparing the form \n.\n. 4 hr., 42 min.\nCopying, assembling, and \nsending the form to the IRS \n. 48 min.\nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making this form \nsimpler, we would be happy to hear \nfrom you. You can send us comments \nfrom www.irs.gov/FormComments. Or \nyou can write to the Internal Revenue \nService, Tax Forms and Publications \nDivision, 1111 Constitution Ave. NW, \nIR-6526, Washington, DC 20224. Don’t \nsend Form 4461 to this address. Instead, \nsee Where To File, earlier. \n" ]
f1120fsc.pdf	1118 Form 1120-FSC (PDF)	https://www.irs.gov/pub/irs-pdf/f1120fsc.pdf	[ "Form 1120-FSC\n(Rev. November 2018)\nDepartment of the Treasury \nInternal Revenue Service \nU.S. Income Tax Return of a Foreign Sales Corporation\nFor calendar year 20\n or other tax year beginning\n, 20\n,\nand ending\n , 20\n▶ Go to www.irs.gov/Form1120FSC for instructions and the latest information.\nOMB No. 1545-0123\nName\nNumber, street, and room or suite no. (see instructions)\nCity or town, state, and ZIP code\nA Foreign country or U.S. \npossession of incorporation \n(see instructions)\nB Check type of election made:\nFSC\nSmall FSC\nEnter the effective date of \nthe election:\nC Employer identification number\nD Date incorporated\nE Total assets (see instructions)\n$ \nF Check applicable boxes:\n(1)\nFinal return\n(2)\nName change\n(3)\nAddress change\n(4)\nAmended return\nFSC Information\n 1 Principal shareholder. Complete for the shareholder that was the principal shareholder at the beginning of the FSC’s tax year. If two or more shareholders \nown equal amounts of stock, complete for the shareholder that has the same tax year as the FSC (see instructions). \na Name\nb Identification number\nc Address (number, street, and room or suite no., city or town, state, ZIP code, or country)\nd Total assets (corporations only)\n$ \ne Percentage of voting stock of the \nprincipal shareholder\n%\nf Tax year ends (month and year)\ng Service Center where tax return is filed\nh Foreign owner? (check one)\nYes\nNo\n2 Parent-subsidiary controlled group. Is the FSC a subsidiary in a parent-subsidiary controlled group? .\n.\n.\n.\n.\n. ▶\nYes\nNo\nIf “Yes,” and the principal shareholder (described in 1 above) is not the common parent of the group, complete \nlines 2a through 2g below for the common parent (see instructions).\na Name of common parent\nb Identification number\nc Address (number, street, and room or suite no., city or town, state, ZIP code, or country)\nd Total assets (consolidated, if applicable)\n$ \ne Percentage of voting stock of the common parent\n%\nf Tax year ends (month and year)\ng Service Center where tax return is filed\n3 Administrative pricing rules\na Check the applicable box(es) to show the pricing rule(s) used to determine taxable income on transactions resulting in foreign trading gross receipts.\n(1)\n1.83% of foreign trading gross receipts\n(2)\n23% of combined taxable income\n(3)\nMarginal costing\n(4)\nSection 482 method\n(5)\nTransactions at arm’s length with unrelated supplier(s)\nb If the FSC and the related supplier(s) meet the payment rules of Temporary Regulations section 1.925(a)-1T(b)(2)(ii) and elect to use the administrative \npricing rules, check here \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\nTax and Payments (see instructions)\n1 \nTotal tax (Schedule J, line 6) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1 \n2 \nPayments:\na Overpayment from prior year allowed \nas a credit \n.\n.\n.\n.\n.\n.\n.\n.\n2a \nb Current year estimated tax payments\n2b\nc Less refund of overpaid estimated \ntax applied for on Form 4466 \n.\n.\n2c (\n) d Bal ▶\n2d\ne Tax deposited with Form 7004 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2e \nf \nCredit for Federal tax paid on fuels (attach Form 4136) .\n.\n.\n.\n.\n.\n2f \ng U.S. income tax paid or withheld at source (attach Form 1042-S) \n.\n.\n2g\nh Add lines 2d through 2g .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2h\n3 \nEstimated tax penalty. Check if Form 2220 is attached .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n3 \n4 \nTax due. If line 2h is smaller than the total of lines 1 and 3, enter amount owed .\n.\n.\n.\n.\n.\n.\n4 \n5 \nOverpayment. If line 2h is larger than the total of lines 1 and 3, enter amount overpaid .\n.\n.\n.\n5 \n6 \nEnter amount of line 5 you want: Credited to next year’s estimated tax ▶\nRefunded ▶\n6 \nSign \nHere\nUnder 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, \ncorrect, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.\n▲\nSignature of officer\nDate\n▲\nTitle\nMay the IRS discuss this return \nwith the preparer shown below \n(see instructions)?\nYes\n No \nPaid \nPreparer \nUse Only\nPrint/Type preparer’s name\nPreparer’s signature\nDate\nCheck if \nself-employed \nPTIN\nFirm’s name ▶\nFirm’s address ▶\nFirm’s EIN ▶\nPhone no. \nFor Paperwork Reduction Act Notice, see instructions.\nCat. No. 11531K\nForm 1120-FSC (Rev. 11-2018)\n", "Form 1120-FSC (Rev. 11-2018)\nPage 2 \nSchedule A\nCost of Goods Sold Related to Foreign Trading Gross Receipts (see instructions)\n(a) Using administrative pricing rules\n(b) Not using administrative pricing rules\n1 \nInventory at beginning of year .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1 \n2 \nPurchases \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2 \n3 \nCost of labor .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3 \n4 \nAdditional section 263A costs (attach schedule) .\n.\n.\n.\n.\n4 \n5 \nOther costs (attach schedule) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5 \n6 \nTotal. Add lines 1 through 5 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6 \n7 \nInventory at end of year .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7 \n8 \nCost of goods sold. Subtract line 7 from line 6. Enter here and on \nline 7 of Schedule B. Small FSCs, see instructions for Schedule A \n8 \n9 \na\nCheck all methods used for valuing closing inventory:\n(1)\nCost as described in Regulations section 1.471-3\n(2) \nLower of cost or market as described in Regulations section 1.471-4\n(3) \nOther (Specify method used and attach explanation.) ▶\nb Check if there was a writedown of subnormal goods as described in Regulations section 1.471-2(c) .\n.\n.\n.\n.\n.\n. ▶\nc Check if the LIFO inventory method was adopted this tax year for any goods. (If checked, attach Form 970.) .\n.\n.\n. ▶\nd If the LIFO inventory method was used for this tax year, enter percentage (or amounts) of closing \ninventory computed under LIFO \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9d\ne If property is produced or acquired for resale, do the rules of section 263A apply to the FSC? .\n.\n.\n.\n.\nYes\nNo\nf \nWas there any change in determining quantities, cost, or valuations between opening and closing inventory? \nIf “Yes,” attach explanation .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nAdditional Information (see instructions). Note: Small FSCs, complete lines 1 through 8f only.\n1\nSee the instructions and enter the FSC’s:\nYes No\na\nBusiness activity code no. ▶\nb\nBusiness activity ▶\nc\nProduct or service ▶\n2\nEnter the amount of tax-exempt interest received or \naccrued during the tax year ▶\n$\n3\nAt any time during the tax year was the FSC engaged in \na trade or business in the United States? .\n.\n.\n.\n.\n4\nDuring the tax year, did the FSC own any foreign entity \nthat was disregarded as an entity separate from its \nowner under Regulations sections 301.7701-2 and \n301.7701-3? \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nIf “Yes,” attach a statement listing the name, country \nunder whose laws the entity was organized, and EIN (if \nany) of each such entity.\n5\nDuring the tax year, did the FSC own at least a 10% \ninterest, directly or indirectly, in any foreign partnership?\nIf “Yes,” see the instructions for required attachment.\n6\nIf the FSC has an NOL for the tax year and is electing to \nforego \nthe \ncarryback \nperiod, \ncheck \nhere \n(see \ninstructions)\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\n7\nEnter the available NOL carryover from prior tax years. \n(Do not reduce it by any deduction on Schedule B, Part \nII, line 19a.) .\n.\n.\n.\n.\n. ▶$\n8\nFSC qualification rules (see instructions):\na\nEnter the largest number of shareholders the FSC had \nat any time during the tax year ▶\nb\nDid the FSC have any preferred stock outstanding at \nany time during the tax year? \n.\n.\n.\n.\n.\n.\n.\n.\nc\nDuring the tax year, did the FSC maintain an office in a \nqualifying foreign country or U.S. possession in which a \ncomplete set of books and records was maintained?\n.\nd\nDuring the tax year did the FSC maintain the records \nrequired under section 6001 at a location within the U.S.?\ne\nAt all times during the tax year, did the FSC have at \nleast one non-U.S. resident on its board of directors?\n.\nf\nSmall FSCs only: Check the applicable box if during the tax \nyear the small FSC was a member of a controlled group of \ncorporations that included a\nYes No\nDISC or a\nFSC.\ng\nCheck the applicable box if during the tax year the FSC \nwas a member of a controlled group of corporations that \nincluded a\nDISC or a\nFSC.\n9\nForeign management rules (does not apply to small FSCs):\na\nDid all formally convened meetings of the board of directors \nand of the shareholders occur outside the U.S.? .\n.\n.\nb\n(1) Were all cash dividends, legal and accounting fees, \nsalaries of officers, and salaries or fees of members of \nthe board of directors disbursed from bank accounts \nmaintained outside the United States? (If “Yes,” these \naccounts are considered to be the FSC’s principal \nbank accounts.) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n(2) At all times during the tax year, did the FSC maintain \nits principal bank accounts in a qualifying foreign \ncountry or U.S. possession (see instructions)? .\n.\nName of bank(s) ▶\nAccount number(s) ▶\n10\nForeign economic process rules (does not apply to small FSCs):\na\nCheck the applicable box if the FSC is electing to group transactions \nfrom its sales activities (Regulations section 1.924(d)-1(c)(5)):\nCustomer grouping\nContract grouping\nProduct or product line grouping\nProduct or product line subgroupings\nb\nCheck the applicable box(es) to indicate how the FSC met the \nforeign direct costs requirement (see instructions):\nThe FSC (or any person under contract with the FSC) met the \n50% test of section 924(d)(1).\nThe FSC (or any person under contract with the FSC) met the alternative \n85% test of section 924(d)(2). Check to indicate the subparagraphs of \nsection 924(e) for which this alternative test was met:\n(e)(1)\n(e)(2)\n(e)(3)\n(e)(4)\n(e)(5)\nc\nIf box (e)(5) is checked, enter which of the five methods listed in \nRegulations section 1.924(e)-1(e)(1)(i) through (v) describes how the \nFSC bears the economic risk of nonpayment ▶\nd\nCheck the applicable box if the FSC is electing to group its foreign \ndirect costs on one of the following (Regulations section 1.924(d)-1(e)):\nCustomer grouping\nContract grouping\nProduct or product line grouping\nForm 1120-FSC (Rev. 11-2018)\n", "Form 1120-FSC (Rev. 11-2018)\nPage 3 \nSchedule B\nTaxable Income or (Loss) (see instructions)\nPart I—Net Income Attributable to Nonexempt Foreign Trade Income\n(a) Using administrative \npricing rules\n(b) Not using administrative \npricing rules\n1 \nSale, exchange, or other disposition of export property. (Enter 50% of\nmilitary property sales. Include the other 50% on Schedule F, line 1.) .\n.\n1\n2 \nLease or rental of export property for use outside the United States \n.\n.\n2\n3 \nServices related and subsidiary to:\na Sale, exchange, or other disposition of export property. (Enter 50% of\nservices related to the sale or other disposition of military property. Include\nthe other 50% on Schedule F, line 1.) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3a\nb Lease or rental of export property .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n 3b\n4 \nEngineering or architectural services for construction projects outside the U.S.\n 4\n5 \nManagerial services for an unrelated FSC or IC-DISC (see instructions) \n.\n 5\n6 \na Total foreign trading gross receipts. Add lines 1 through 5 .\n.\n.\n.\n.\n 6a\nSmall FSCs: Complete lines 6b through 6h.\nb Small FSC limitation (section 924(b)(2)(B)) .\n.\n.\n.\n6b\nc Controlled group member’s share of line 6b \n.\n.\n.\n 6c\nd Enter 1. (Short tax year: Divide the number of days in \nthe short tax year by the number of days in the full tax \nyear. Enter as a decimal less than 1.00000.) \n.\n.\n.\n6d\ne Multiply line 6b or line 6c (whichever applies) by line 6d\n 6e\nf \nTotal of line 6a, columns (a) and (b) \n.\n.\n.\n.\n.\n.\n 6f\nNote: See the instructions for line 6f if commission \nincome is included on line 6a. \ng Enter the smaller of line 6e or line 6f. Note: If line 6f \nexceeds line 6e, enter the excess on line 7 of Schedule F\n6g\nh Allocate the amount from line 6g to columns (a) and (b) (see instructions) .\n6h\n7 \nCost of goods sold (Schedule A, line 8). (Small FSCs, enter only the part of \ncost of goods sold from the receipts on line 6h above. See instructions for \nSchedule A.) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7\n8 \nForeign trade income. Subtract line 7 from line 6a or line 6h (whichever applies)\n8\n9 \na Exemption percentage from Schedule E, line 3d .\n.\n.\n.\n.\n.\n.\n.\n.\n 9a\n% \nb Exemption percentage from Schedule E, line 2d .\n.\n.\n.\n.\n.\n.\n.\n.\n 9b\n% \n10 \nExempt foreign trade income. Multiply line 8, column (a) by line 9a and line\n8, column (b) by line 9b .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10\n11 \nNonexempt foreign trade income. Subtract line 10 from line 8 .\n.\n.\n.\n11\n12 \nDeductions attributable to nonexempt foreign trade income. Enter amount \nfrom Schedule G, line 18 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n12\n13 \nNet income attributable to nonexempt foreign trade income. Subtract line 12 \nfrom line 11 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n13\n14 \nNet income attributable to nonexempt foreign trade income from Schedule\nF, line 6 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n14\n15 \nTotal net income attributable to nonexempt foreign trade income. Add \nlines 13 and 14 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n15\nPart II—Taxable Income or (Loss)\n16 \nTaxable income from foreign trade income. Enter total of line 15, columns (a) and (b), minus any \nnontaxable income included in line 15, column (b). Attach a schedule that shows the computation \nof the taxable and nontaxable income included on line 15, column (b) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n16\n17 \nTaxable nonforeign trade income from Schedule F, line 19 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n17\n18 \nTaxable income or (loss) before net operating loss deduction and dividends-received deduction. \nAdd lines 16 and 17 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n18\n19a Net operating loss deduction (attach schedule) \n.\n.\n.\n.\n.\n.\n.\n.\n19a\nb Dividends-received deduction (attach schedule) .\n.\n.\n.\n.\n.\n.\n.\n19b\nc Add lines 19a and 19b \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n19c\n20 \nTaxable income or (loss). Subtract line 19c from line 18. (See instructions for Schedule J to \nfigure the tax on this income.) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n20\nForm 1120-FSC (Rev. 11-2018)\n", "Form 1120-FSC (Rev. 11-2018)\nPage 4 \nSchedule E\nExemption Percentages Used in Figuring Exempt Foreign Trade Income (see instructions)\nNote: If all shareholders of the FSC are C corporations, enter .30000 on line 2d and .65217 on line 3d and skip all other lines. \nIf all shareholders of the FSC are other than C corporations, enter .32000 on line 2d and .69565 on line 3d and skip all other lines.\n1 \nPercentage (round to at least five decimal places) of voting stock owned by shareholders that are \nC corporations .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1 \n2 \nExemption percentage for foreign trade income determined by not using the administrative pricing rules:\na Difference between section 923(a)(2) and section 291(a)(4)(A) percentage .\n.\n.\n.\n.\n.\n.\n.\n.\n2a \nb Section 923(a)(2) percentage \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2b\nc Multiply line 1 by line 2a .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2c \nd Exemption percentage. Subtract line 2c from line 2b. Enter here and on Schedule B, line 9b, and \non Schedule G, line 16b .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2d\n3 \nExemption percentage for foreign trade income determined using administrative pricing rules:\na Difference between section 923(a)(3) fraction and section 291(a)(4)(B) fraction (16/23 – 15/23 = \n1/23) shown as a decimal \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3a \nb Section 923(a)(3) fraction (16/23) shown as a decimal \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3b\nc Multiply line 1 by line 3a .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3c \nd Exemption percentage. Subtract line 3c from line 3b. Enter here and on Schedule B, line 9a, and \non Schedule G, line 16a .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3d\nSchedule F\nNet Income From Nonexempt Foreign Trade Income and Taxable Nonforeign Trade Income \n(see instructions)\nPart I—Net Income From Nonexempt Foreign Trade Income\n(a) Using administrative \npricing rules\n(b) Not using administrative \npricing rules\n1 Enter 50% of total receipts from the sale, exchange, or other disposition of \nmilitary property and related services \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1 \n2 International boycott income .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2 \n3 Illegal bribes and other payments \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3 \n4 Total. Add lines 1, 2, and 3 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4 \n5 Cost \nof \ngoods \nsold \nand \nother \ncosts \nrelated \nto \nabove \nincome \n(attach schedule) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5 \n6 Net income from nonexempt foreign trade income. Subtract line 5 from \nline 4. Enter here and on Schedule B, line 14, columns (a) and (b) .\n.\n.\n.\n6 \nPart II—Taxable Nonforeign Trade Income\n7 Small FSCs: If line 6f, Schedule B, is greater than line 6e, Schedule B, enter the excess here .\n.\n.\n7 \n8 Interest .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8 \n9 Dividends (attach schedule—see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9 \n10 Carrying charges .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10 \n11 Royalties \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n11 \n12 Other investment income .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n12 \n13 Receipts excluded under section 924(f) on the basis of use, subsidized receipts, and receipts from\nrelated parties .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n13 \n14 Income from excluded property under sections 927(a)(2) and (3) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n14 \n15 Income from transactions that did not meet the Foreign economic process rules (see instructions). \n(See Foreign Trading Gross Receipts in the instructions.) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n15 \n16 Other income .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n16 \n17 Total. Add lines 7 through 16 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n17 \n18 Enter deductions allocated or apportioned to line 17 income. (Attach schedule. Small FSCs also \ninclude the cost of goods sold deduction attributable to the amount entered on line 7 above) .\n.\n.\n18 \n19 Taxable nonforeign trade income. Subtract line 18 from line 17. Enter here and on Schedule B, \nline 17 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n19 \nForm 1120-FSC (Rev. 11-2018)\n", "Form 1120-FSC (Rev. 11-2018)\nPage 5 \nSchedule G\nDeductions Allocated or Apportioned to Foreign Trade Income Other Than Foreign Trade Income \nReported on Schedule F (See instructions for limitations on deductions before completing lines 1 through 14.)\n(a) Using administrative \npricing rules\n(b) Not using administrative \npricing rules\n1 \nForeign direct costs described in section 924(e): \na Advertising and sales promotion .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1a \nb Certain processing and arranging costs .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1b\nc Certain transportation costs .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1c \nd Certain determination and transmittal costs \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1d\ne Assumption of credit risk .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1e \nf \nTotal foreign direct costs. Add lines 1a through 1e .\n.\n.\n.\n.\n.\n.\n.\n1f \n2 \nAdvertising \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2 \n3 \nInterest \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3 \n4 \nDepreciation from Form 4562 (less any depreciation claimed elsewhere on\nthis return) (attach Form 4562) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4 \n5 \nSalaries and wages \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5 \n6 \nRents .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6 \n7 \nSales commissions \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7 \n8 \nWarehousing \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8 \n9 \nFreight .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9 \n10 \nCompensation of officers \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10 \n11 \nBad debts \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n11 \n12 \nPension, profit-sharing, etc., plans \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n12 \n13 \nEmployee benefit programs .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n13 \n14 \nOther deductions (attach list) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n14 \n15 \nTotal deductions. Add lines 1f through 14 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n15 \n16a Exemption percentage from Schedule E, line 3d .\n.\n.\n.\n.\n.\n.\n.\n.\n16a\n% \nb Exemption percentage from Schedule E, line 2d .\n.\n.\n.\n.\n.\n.\n.\n.\n16b\n% \n17 \n \nDeductions attributable to exempt foreign trade income. Multiply line 15, \ncolumn (a) by line 16a and enter the result in column (a). Multiply line 15, \ncolumn (b) by line 16b and enter the result in column (b) \n.\n.\n.\n.\n.\n.\n17 \n18 \n \n \nDeductions allocated or apportioned to nonexempt foreign trade \nincome other than foreign trade income reported on Schedule F. \nSubtract line 17 from line 15. Enter here and on Schedule B, line 12, columns\n(a) and (b) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n18 \nSchedule J\nTax Computation (see instructions)\n1 \nCheck if the FSC is a member of a controlled group (see section 927(d)(4)) (attach Schedule \nO (Form 1120)) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n2 \nIncome tax .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2 \n3 \nBase erosion minimum tax (attach Form 8991) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3 \n4 \nAdd lines 2 and 3 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4 \n5 \nForeign tax credit (attach Form 1118) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5 \n6 \nTotal tax. Subtract line 5 from line 4. Enter here and on line 1, page 1 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6 \nForm 1120-FSC (Rev. 11-2018)\n", "Liabilities and Shareholders’ Equity \nForm 1120-FSC (Rev. 11-2018)\nPage 6 \nSchedule L\nBalance Sheets per Books\nBeginning of tax year\nEnd of tax year\n( ) \n( ) \n( ) \n( ) \n( ) \n( ) \n( ) \n( ) \n( ) \n( ) \nAssets \n(a) \n(b) \n(c) \n(d) \n1 \nCash \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2a\nTrade notes and accounts receivable .\n.\nb \nCommissions receivable .\n.\n.\n.\n.\n.\nc \nLess allowance for bad debts \n.\n.\n.\n.\n3 \nInventories .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4 \nU.S. government obligations \n.\n.\n.\n.\n5 \nTax-exempt securities (see instructions) \n.\n6 \nOther current assets (attach schedule) .\n.\n7 \nLoans to shareholders \n.\n.\n.\n.\n.\n.\n8 \nMortgage and real estate loans .\n.\n.\n.\n9 \nOther investments (attach schedule) \n.\n.\n10a\nBuildings and other depreciable assets \n.\nb \nLess accumulated depreciation .\n.\n.\n.\n11a\nDepletable assets .\n.\n.\n.\n.\n.\n.\n.\nb \nLess accumulated depletion .\n.\n.\n.\n.\n12 \nLand (net of any amortization) \n.\n.\n.\n.\n13a\nIntangible assets (amortizable only) \n.\n.\nb \nLess accumulated amortization .\n.\n.\n.\n14 \nOther assets (attach schedule) .\n.\n.\n.\n15 \nTotal assets \n.\n.\n.\n.\n.\n.\n.\n.\n.\n \n16 \nAccounts payable .\n.\n.\n.\n.\n.\n.\n.\n17 \nMtges., notes, bonds payable in less than 1 year\n18 \nTransfer prices payable .\n.\n.\n.\n.\n.\n19 \nOther current liabilities (attach schedule)\n.\n20 \nLoans from shareholders .\n.\n.\n.\n.\n.\n21 \nMtges., notes, bonds payable in 1 year or more\n22 \nOther liabilities (attach schedule) \n.\n.\n.\n23 \nCapital stock .\n.\n.\n.\n.\n.\n.\n.\n.\n24 \nAdditional paid-in capital .\n.\n.\n.\n.\n.\n25 \nRetained earnings—Appropriated (attach schedule)\n26 \nRetained earnings—Unappropriated \n.\n.\n27 \nAdjustments to shareholders’ equity (attach schedule)\n28 \nLess cost of treasury stock .\n.\n.\n.\n.\n29 \nTotal liabilities and shareholders’ equity \n.\nSchedule M-1\nReconciliation of Income (Loss) per Books With Income per Return (see instructions)\n1 \nNet income (loss) per books .\n.\n.\n.\n.\n2 \nFederal income tax per books \n.\n.\n.\n.\n3 \nExcess of capital losses over capital gains\n4 \nIncome subject to tax not recorded \non books this year (itemize):\n5 \nExpenses recorded on books this year not \ndeducted on this return (itemize):\na \nDepreciation \n.\n.\n.\n$\nb \nDeductions attributable to\nexempt foreign trade income\n$\nc \nTravel and entertainment\n$\n6 \nAdd lines 1 through 5 .\n.\n.\n.\n.\n.\n.\n7 \nIncome recorded on books this year \nnot included on this return (itemize):\na \nTax-exempt interest\n$\nb \nExempt foreign trade \nincome \n$\n8 \nDeductions on this return not charged \nagainst book income this year (itemize):\nDepreciation .\n.\n$\n9 \nAdd lines 7 and 8 \n.\n.\n.\n.\n.\n10 \nTaxable income (line 18, Schedule B)— \nline 6 less line 9 \n.\n.\n.\n.\n.\n.\nSchedule M-2\nAnalysis of Unappropriated Retained Earnings per Books (Line 26, Schedule L)\n1 \nBalance at beginning of year \n.\n.\n.\n.\n2 \nNet income (loss) per books .\n.\n.\n.\n.\n3 \nOther increases (itemize):\n4 \nAdd lines 1, 2, and 3 .\n.\n.\n.\n.\n.\n.\n5 \nDistributions:\na \nCash .\n.\n.\nb \nStock .\n.\n.\nc\nProperty .\n.\n6 \nOther decreases (itemize):\n7 \nAdd lines 5 and 6 \n.\n.\n.\n.\n.\n8 \nBalance at end of year (line 4 less line 7)\nForm 1120-FSC (Rev. 11-2018)\n" ]
f4461b.pdf	1118 Form 4461-B (PDF)	https://www.irs.gov/pub/irs-pdf/f4461b.pdf	[ "Form 4461-B\n(Rev. November 2018)\nDepartment of the Treasury \nInternal Revenue Service \nApplication for Approval of \nStandardized or Nonstandardized Pre-Approved Plans\nMass Submitter Adopting Provider\n▶ Go to www.irs.gov/Form4461B for the latest information.\nOMB No. 1545-0169 \nThis Form Is Open to Public Inspection \nFile This Form With the Internal Revenue Service \nSection references are to the Internal Revenue Code unless otherwise noted. \nFor IRS Use Only \nComplete every applicable item on this form. \n1 \nEnter amount of user fee submitted \n$ \n2 \na Name of applicant \nAddress (number, street, room or suite no.) (If a P.O. box, see instructions.) \nCity \nState \nZIP code \n2 \nb Employer identification number \nof applicant \n2 \nc Applicant’s telephone no. \n3a Name of person to be contacted \n3 \nb Email address\n3 \nc Telephone number \n3 \nd\nIf a power of attorney is attached, check the box ▶\n4 \na Basic plan document or single document plan number \nb Adoption agreement number, if applicable\n5 \nThis plan is: \nWord-for-word identical to a pre-approved plan \nA minor modification to a pre-approved plan only (see instructions to \nline 5 for specific requirements) \n6 \nName of mass submitter \n7 \nEnter the following information for the mass submitter’s plan on which this plan is based (if this application is submitted \nsimultaneously with the mass submitter’s application, see instructions). \nFile folder number \nLetter serial number \nDate of letter \n8 \nType of plan (select all that apply): \nMoney purchase \nTarget benefit \nProfit-sharing/401(k) \nGovernmental\nProfit-sharing \nDefined benefit\nESOP\nNonelecting church\n9 \nFiling status of plan (see General Instructions) \nStandardized plan \nNonstandardized plan \nUnder penalties of perjury, I declare that the provider has adopted a pre-approved plan that is word-for-word identical to, or a minor modification of, the mass submitter \nplan indicated in lines 6 and 7 above.\n(Provider) \nSignature ▶\nTitle ▶\nDate ▶\n(Mass Submitter) \nSignature ▶\nTitle ▶\nDate ▶\nFor Paperwork Reduction Act Notice, see the instructions. \nCat. No. 10235P \nForm 4461-B (Rev. 11-2018) \n", "Form 4461-B (Rev. 11-2018) \nPage 2 \nGeneral Instructions \nSection references are to the Internal \nRevenue Code unless otherwise noted.\nFuture Developments\nFor the latest information about \ndevelopments related to Form 4461, \nsuch as legislation enacted after the \nform was published, go to \nwww.irs.gov/Form4461B.\nPurpose of Form \nUse Form 4461-B to apply for approval \nof a plan submitted by a mass submitter \non behalf of an adopting provider, which \nis based on a plan submitted by the \nmass submitter. \nCompleting Form 4461-B \nBe sure to submit a complete and \naccurate application. Complete every \napplicable line on the application. If your \napplication isn’t complete, we will return \nit without processing it. The application \nmust be typed. \nUser fee. All applications must be \naccompanied by the appropriate user \nfee from the schedule set forth in Rev. \nProc. 2018-4, 2018-1 I.R.B. 146 (or the \nmost recent version, updated annually); \nand Form 8717-A, User Fee for \nEmployee Plan Opinion Letter Request. \nApplications submitted without the \nproper user fee will not be processed \nand will be returned to the applicant. \nDon’t submit a copy of the plan, \nexcept as provided under the \ninstructions to line 5 later. \nWho May File \nOnly mass submitters may file this form. \nWhere To File \nSend Form 4461-B to: \nInternal Revenue Service \nAttn: Pre-Approved Plans Coordinator \nRoom 6-403, Group 7521 \nP.O. Box 2508 \nCincinnati, OH 45201-2508\nIf using Express Mail or a private \ndelivery service, use this address:\nInternal Revenue Service \nAttn: Pre-Approved Plans Coordinator \nRoom 6-403, Group 7521 \n550 Main Street \nCincinnati, OH 45202 \nSignature. The application must be \nsigned by the mass submitter and \nprovider. If a power of attorney \nauthorizes the mass submitter to sign \nthe form on behalf of the provider, attach \nthe power of attorney to Form 4461-B. \nDisclosure requested by taxpayer. A \ntaxpayer may request the IRS to \ndisclose and discuss the return or return \ninformation with any person or persons \nwhom the taxpayer designates in a \nwritten request. If you want to designate \na person(s) to assist in an application for \napproval, you must provide the IRS \noffice of jurisdiction with a written \nrequest that contains the following.\n• The taxpayer’s name, address, \nemployer identification number, and plan \nnumber(s). \n• The name, address, social security \nnumber, and telephone number(s) of the \nperson or persons whom you are \nauthorizing to receive return information. \n• A paragraph that clearly describes the \nreturn or return information that you \nauthorize the IRS to disclose. \n• An authorized signature (see Signature \nabove). \nAs an alternative to providing the \nabove statement, Form 2848, Power of \nAttorney and Declaration of \nRepresentative, may be submitted. \nDefinitions \nMass submitter. As set forth in Rev. \nProc. 2017-41, 2017-29 I.R.B. 92, any \nentity that submits applications on \nbehalf of at least 30 unaffiliated \nproviders each of which is sponsoring, \non a word-for-word identical basis, the \nsame plan. A mass submitter is treated \nas a mass submitter with respect to all of \nits plans, provided the 30-unaffiliated-\nprovider requirement is met with respect \nto at least one plan.\nAffiliation is determined under sections \n414(b) and (c). Additionally, the following \nwill be considered to be affiliated: any \nlaw firm, accounting firm, consulting \nfirm, etc., with its partners, members, \nassociates, etc.\nFor purposes of determining whether \n30 unaffiliated providers sponsor on a \nword-for-word identical basis the same \nplan document, the mass submitter is \ntreated as an unaffiliated provider.\nProvider. A provider is any person \n(including a mass submitter, if \napplicable) that (1) has an established \nplace of business in the United States \nwhere it is accessible during every \nbusiness day, and (2) represents to the \nIRS that it has at least 15 employer-\nclients, each of which is reasonably \nexpected to adopt the same pre-\napproved plan of the provider.\nA provider may request an opinion \nletter for more than one plan provided it \nrepresents to the IRS that it has at least \n30 employer-clients in the aggregate, \neach of which is reasonably expected to \nadopt at least one of the provider’s \nplans.\nA provider also includes any person \nthat has an established place of \nbusiness in the United States where it is \naccessible during every business day \nand offers a plan as a word-for-word \nidentical adopter or minor modifier \nadopter of a plan of a mass submitter, \nregardless of the number of employers \nthat are expected to adopt the plan.\nSpecific Instructions \nLine 2a. Enter the name and address of \nthe applicant. If the Post Office doesn’t \ndeliver mail to the street address and the \napplicant has a P.O. box number, show \nthe box number instead of the street \naddress. \nLine 3a. The person to contact must be \nan employee or an authorized \nrepresentative of the mass submitter. If \nthe person to be contacted is other than \nan employee of the applicant, please \nenclose an authorized power of attorney. \nSee Disclosure requested by taxpayer, \nearlier. \nLine 4a. Enter the two-digit number you \nhave assigned to your single document \nplan or basic plan document that \naccompanies the adoption agreement \nfor which you are requesting approval. If \nmultiple adoption agreements are linked \nto the same basic plan document, the \nsame two-digit basic plan document \nnumber should be used for all \napplications.\nLine 4b. Enter the three-digit number \nyou have assigned to the adoption \nagreement, if applicable, for which this \napplication is submitted. Each different \nadoption agreement designed to \naccompany a single basic plan \ndocument should be given a different \nthree-digit number beginning with “001.” \nFor example, if the first basic plan \ndocument of a provider has four \nseparate adoption agreements, they \nshould be numbered “001” through \n“004” and the mass submitter should \nsubmit four separate Forms 4461-B. \nAdoption agreements submitted with the \nsecond or any subsequent basic plan \ndocuments (that aren’t word-for-word \nidentical to a previously submitted basic \nplan document) should be similarly \nnumbered beginning with “001.” \n", "Form 4461-B (Rev. 11-2018) \nPage 3 \nLine 5. In the case of a provider \nadopting a plan (including a flexible plan) \nthat is word-for-word identical to a plan \nof the mass submitter, a copy of the plan \ndoesn’t have to be submitted. If the plan \nis a minor modification, the mass \nsubmitter should submit Form 4461-B as \na “placeholder.” When the mass \nsubmitter receives notification from the \nIRS that the IRS has determined that the \nlead plan appears to be in full \ncompliance with the applicable \nqualification requirements, it must \nsubmit a copy of the mass submitter \nplan with minor modifications underlined \nin red, or otherwise highlighted, as well \nas a statement indicating the location \nand effect of each change. \nLine 7. If this application is \nsimultaneously filed with the mass \nsubmitter’s application or filed before the \ninformation under line 7 is available, \nenter on the “File folder number” line the \nbasic plan document number and \nadoption agreement number or the \nsingle document plan number of the \nmass submitter’s plan on which this plan \nis based. Don’t complete the rest of \nline 7. \nPaperwork Reduction Act Notice. We \nask for the information on this form to \ncarry out the Internal Revenue laws of \nthe United States. You are required to \ngive us this information. We need it to \ndetermine whether you meet the legal \nrequirements for plan approval. \nYou aren’t required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records \nrelating to a form or its instructions must \nbe retained as long as their content may \nbecome material in the administration of \nany Internal Revenue law. Generally, tax \nreturn and return information are \nconfidential, as required by section 6103.\nThe time needed to complete and file \nthis form will vary depending on \nindividual circumstances. The estimated \naverage time is: \nRecordkeeping .\n.\n.\n. 5 hr., 58 min.\nLearning about the \nlaw or the form .\n.\n.\n.\n.\n. 52 min.\nPreparing the form \n.\n. 1 hr., 56 min.\nCopying, assembling, and \nsending the form to the IRS \n. 16 min.\nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making this form \nsimpler, we would be happy to hear \nfrom you. You can send us comments \nfrom www.irs.gov/FormComments. Or \nyou can write to the Internal Revenue \nService, Tax Forms and Publications \nDivision, 1111 Constitution Ave. NW, \nIR-6526, Washington, DC 20224. Don’t \nsend Form 4461-B to this address. \nInstead, see Where To File, earlier. \n" ]
f1120idk.pdf	1118 Form 1120-IC-DISC (Schedule K) (PDF)	https://www.irs.gov/pub/irs-pdf/f1120idk.pdf	[ "SCHEDULE K \n(Form 1120-IC-DISC)\n(Rev. November 2018)\nDepartment of the Treasury \nInternal Revenue Service \nShareholder's Statement of IC-DISC Distributions\nFor calendar year\nor tax year\n(Complete for each shareholder. See instructions on back of Copy C.)\nOMB No. 1545-0123\nCOPY A—Attach to \nForm 1120-IC-DISC\n20\nbeginning \n, 20\n, ending \n, 20\nPart I\nTaxable Distributions\n1\nDeemed distributions: a\nUnder section 995(b)(1) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1a\nb\nAnnual installment under section 995(b)(2) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1b\nc\nTotal. Add lines 1a and 1b\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1c\n2\nActual taxable distributions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2\n3\nTotal taxable distributions. Add line 1c and line 2. Enter here and in Section A or B below .\n.\n.\n3\nSection A—C Corporations\n4a\nPart of line 3 above entitled to section 243 dividends-received deduction .\n.\n.\n.\n.\n.\n.\n.\n.\n4a\nb\nPart of line 3 above not entitled to section 243 dividends-received deduction \n.\n.\n.\n.\n.\n.\n.\n4b\nSection B—Shareholders Other Than C Corporations\n5\nAmount of taxable dividends included on line 3 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5\nPart II\nNontaxable Distributions\n6\nActual distributions from previously taxed income and accumulated pre-1985 DISC income \n.\n.\n6\n7\nOther actual nontaxable distributions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7\n8\nTotal nontaxable distributions. Add lines 6 and 7 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8\nPart III\nOther Information\n9\nAccumulated IC-DISC income attributable to stock sold during the year .\n.\n.\n.\n.\n.\n.\n.\n.\n9\n10\nDeferred DISC income. See instructions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10\nShareholder’s name, identifying number, and address (including ZIP code)\nName, employer identification number, and address (including ZIP code) \nof IC-DISC, former DISC, or former IC-DISC\nFor Paperwork Reduction Act Notice, see the Instructions for Form 1120-IC-DISC. www.irs.gov/Form1120icdisc\nCat. No. 11474A\nSchedule K (Form 1120-IC-DISC) (Rev. 11-2018)\n", "SCHEDULE K \n(Form 1120-IC-DISC)\n(Rev. November 2018)\nDepartment of the Treasury \nInternal Revenue Service \nShareholder's Statement of IC-DISC Distributions\nOMB No. 1545-0123\nCOPY B— \nFor Shareholder's \nrecords\nFor calendar year 20\nor tax year\nbeginning \n, 20\n, ending \n, 20\nPart I\nTaxable Distributions\n1\nDeemed distributions: a\nUnder section 995(b)(1) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1a\nb\nAnnual installment under section 995(b)(2) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1b\nc\nTotal. Add lines 1a and 1b\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1c\n2\nActual taxable distributions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2\n3\nTotal taxable distributions. Add line 1c and line 2. Enter here and in Section A or B below .\n.\n.\n3\nSection A—C Corporations\n4a\nPart of line 3 above entitled to section 243 dividends-received deduction .\n.\n.\n.\n.\n.\n.\n.\n.\n4a\nb\nPart of line 3 above not entitled to section 243 dividends-received deduction \n.\n.\n.\n.\n.\n.\n.\n4b\nSection B—Shareholders Other Than C Corporations\n5\nAmount of taxable dividends included on line 3 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5\nPart II\nNontaxable Distributions\n6\nActual distributions from previously taxed income and accumulated pre-1985 DISC income \n.\n.\n6\n7\nOther actual nontaxable distributions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7\n8\nTotal nontaxable distributions. Add lines 6 and 7 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8\nPart III\nOther Information\n9\nAccumulated IC-DISC income attributable to stock sold during the year .\n.\n.\n.\n.\n.\n.\n.\n.\n9\n10\nDeferred DISC income. See instructions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10\nShareholder’s name, identifying number, and address (including ZIP code)\nName, employer identification number, and address (including ZIP code) \nof IC-DISC, former DISC, or former IC-DISC\nwww.irs.gov/Form1120icdisc\nCat. No. 11474A\nSchedule K (Form 1120-IC-DISC) (Rev. 11-2018)\n", "Instructions for Shareholder\nSection references are to the Internal Revenue \nCode.\nPurpose of forms. Copy B of Schedule K \n(Form 1120-IC-DISC) reports an actual or \ndeemed distribution from an IC-DISC, former \nIC-DISC, or former DISC. It also reports \ndeferred DISC income from an IC-DISC. \nKeep it for your records; do not file it with \nyour income tax return.\nPart I—Taxable Distributions\nReport as distributions from an IC-DISC:\n1. Deemed and actual taxable distributions; \nand\n2. Gain, to the extent of accumulated \nIC-DISC income, on the sale of stock (see \nDisposing of IC-DISC Stock below).\nLine 1—Deemed distributions. You are \ntreated as having received deemed \ndistributions (line 1c) as of the last day of the \nIC-DISC tax year. You must pay tax on the \ndistributions in your tax year that includes that \ndate.\nLine 2—Actual taxable distributions. You \nmust pay tax on actual taxable distributions in \nthe year of receipt.\nLine 4. Line 4a shows the part of the total \ntaxable distribution on line 3 that qualifies for \nthe 50% or 65% dividends-received \ndeduction under section 243. Line 4b shows \nthe part that does not qualify for the \ndeduction.\nLine 5. If you are an individual, partnership, \nS corporation, estate, or trust, line 5 shows \nthe amount of line 3 distributions taxable to \nyou as a dividend.\nFor a tax-exempt entity, treat any deemed \ndistribution or actual distribution of previously \nuntaxed income as derived from the conduct \nof an unrelated trade or business.\nDisposing of IC-DISC stock. If you disposed \nof stock in an IC-DISC, former IC-DISC, or \nformer DISC, you may need to include all or \npart of the gain in your income. The gain, \nreported as a dividend under section 995(c), is \nincluded to the extent of accumulated \nIC-DISC income attributable to the stock \nwhile you held it (line 9). This dividend is not \neligible for the section 243 deduction.\nFor a tax-exempt entity, treat the gain \nunder section 995(c) as derived from the \nconduct of an unrelated trade or business.\nForeign shareholders treat all gains on the \ndisposition of stock in an IC-DISC, former \nIC-DISC, or former DISC, and all distributions \nfrom accumulated IC-DISC income or \naccumulated pre-1985 DISC income, \nincluding deemed distributions, as effectively \nconnected with the conduct of a trade or \nbusiness through a permanent establishment \nwithin the United States. See section 996(g) \nfor details.\nAcquiring IC-DISC stock. If you acquired \nstock in an IC-DISC and subsequently \nreceived a distribution with respect to that \nstock, you may be able to treat part of that \ndistribution as a nontaxable distribution. See \nsection 996(d) for details.\nPart II—Nontaxable Distributions\nActual distributions from previously taxed \nincome and accumulated pre-1985 DISC \nincome are generally not taxable to the extent \nof your basis in the stock for which the \ndistribution was made. Except for \ndistributions of accumulated IC-DISC income \nand of earnings and profits from the time \nbefore the corporation became an IC-DISC, \nactual distributions are not taxable to the \nextent of your basis in the stock for which the \ndistribution was made. Treat distributions in \nexcess of your basis as a gain from the sale \nor exchange of property. See section 996(e).\nPart III—Other Information\nLine 10—Deferred DISC income. Line 10 \nshows your share of the IC-DISC’s deferred \nincome for the year. Section 995(f) imposes \nan interest charge on the additional tax you \nwould pay if you included this deferred \nincome in your income for your tax year that \nends with or includes the IC-DISC’s tax year \nend shown on Schedule K. Complete Form \n8404, Interest Charge on DISC-Related \nDeferred Tax Liability, to figure the interest \ncharge.\nFuture developments. For the latest \ninformation about developments related to \nSchedule K (Form 1120-IC-DISC) and its \ninstructions, such as legislation enacted after \nthey were published, go to www.irs.gov/\nForm1120icdisc.\nSchedule K (Form 1120-IC-DISC) (Rev. 11-2018)\n", "SCHEDULE K \n(Form 1120-IC-DISC)\n(Rev. November 2018)\nDepartment of the Treasury \nInternal Revenue Service \nShareholder's Statement of IC-DISC Distributions\n(Complete for each shareholder. See instructions on back of Copy C.)\nOMB No. 1545-0123\nCOPY C— \nFor IC-DISC's records\nor tax year\n20\nFor calendar year\nbeginning \n, 20\n, ending \n, 20\nPart I\nTaxable Distributions\n1\nDeemed distributions: a\nUnder section 995(b)(1) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1a\nb\nAnnual installment under section 995(b)(2) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1b\nc\nTotal. Add lines 1a and 1b\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1c\n2\nActual taxable distributions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2\n3\nTotal taxable distributions. Add line 1c and line 2. Enter here and in Section A or B below .\n.\n.\n3\nSection A—C Corporations\n4a\nPart of line 3 above entitled to section 243 dividends-received deduction .\n.\n.\n.\n.\n.\n.\n.\n.\n4a\nb\nPart of line 3 above not entitled to section 243 dividends-received deduction \n.\n.\n.\n.\n.\n.\n.\n4b\nSection B—Shareholders Other Than C Corporations\n5\nAmount of taxable dividends included on line 3 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5\nPart II\nNontaxable Distributions\n6\nActual distributions from previously taxed income and accumulated pre-1985 DISC income \n.\n.\n6\n7\nOther actual nontaxable distributions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7\n8\nTotal nontaxable distributions. Add lines 6 and 7 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8\nPart III\nOther Information\n9\nAccumulated IC-DISC income attributable to stock sold during the year .\n.\n.\n.\n.\n.\n.\n.\n.\n9\n10\nDeferred DISC income. See instructions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10\nShareholder’s name, identifying number, and address (including ZIP code)\nName, employer identification number, and address (including ZIP code) \nof IC-DISC, former DISC, or former IC-DISC\nwww.irs.gov/Form1120icdisc\nCat. No. 11474A\nSchedule K (Form 1120-IC-DISC) (Rev. 11-2018)\n", "Instructions for IC-DISC\nSection references are to the Internal Revenue \nCode.\nFuture developments. For the latest \ninformation about developments related to \nSchedule K (Form 1120-IC-DISC) and its \ninstructions, such as legislation enacted after \nthey were published, go to www.irs.gov/\nForm1120icdisc.\nGeneral Instructions\nComplete Schedule K (Form 1120-IC-DISC) for \neach shareholder who had an actual or deemed \ndistribution during the tax year or to whom the \ncorporation is reporting deferred DISC income \nfor the tax year. Attach Copy A to Form 1120-\nIC-DISC. Give Copy B to the shareholder by the \nlast day of the second month after your tax year \nends. Keep Copy C for your records.\nNote: Do not report on Form 1099-DIV actual \nand deemed distributions or deferred DISC \nincome.\nSpecific Instructions\nPart I—Taxable Distributions\nLine 1. On line 1a, enter the shareholder’s pro \nrata share of the deemed distributions under \nsection 995(b)(1). On line 1b, enter the \nshareholder’s pro rata share of the annual \ninstallment under section 995(b)(2). The sum \nof the amounts on these lines for all \nshareholders should equal the total the \ncorporation reports in Part I and Part III, \nSchedule J, Form 1120-IC-DISC.\nLine 2. Enter the amount of actual distributions \nthat are taxable to the shareholder. These \ndistributions come from accumulated IC-DISC \nincome and other earnings and profits.\nLine 4a. Enter on line 4a each shareholder’s \namount of dividends out of other earnings and \nprofits that are eligible for the dividends-\nreceived deduction under section 243. No \ndividends-received deduction is allowed for a \ndividend from an IC-DISC, former IC-DISC, or \nformer DISC if it is:\n1. Paid out of accumulated IC-DISC income \nor accumulated pre-1985 DISC income,\n2. Paid out of previously taxed income, or\n3. A deemed distribution under section \n995(b)(1).\nLine 5. Complete for shareholders that are \nindividuals, partnerships, S corporations, \nestates, or trusts. Enter on line 5 each \nshareholder’s pro rata share of taxable \ndividends included on line 3.\nPart II—Nontaxable Distributions\nLine 6. Enter the shareholder’s pro rata share \nof actual distributions from previously taxed \nincome and distributions from accumulated \npre-1985 DISC income. The total of line 6 for \nall shareholders should equal the total the \ncorporation reports on Form 1120-IC-DISC, \nSchedule J, Part IV, line 4a.\nLine 7. Enter the shareholder’s pro rata share \nof actual nontaxable distributions out of other \nthan (1) previously taxed income or \naccumulated pre-1985 DISC income, (2) \naccumulated IC-DISC income, and (3) other \nearnings and profits. The total of this line for \nall shareholders should equal the total \nnontaxable income reported on Form 1120-\nIC-DISC, Schedule J, Part IV, line 4d.\nPart III—Other Information\nLine 9. If (1) a shareholder disposes of stock \nin an IC-DISC or former DISC, or (2) the stock \nof an IC-DISC, former IC-DISC, or former \nDISC is disposed of in a transaction that \nterminates the separate corporate existence \nof an IC-DISC, former IC-DISC, or former \nDISC (other than a mere change in the place \nof organization), enter on line 9 the \naccumulated IC-DISC income attributable to \nthe stock that was accumulated during the \nperiod the shareholder held the stock.\nLine 10. Enter the shareholder’s share of the \ncorporation’s deferred DISC income at tax \nyear end. See section 995(f) and the \ninstructions for Schedule J, Part V, in the \nInstructions for Form 1120-IC-DISC for \ninformation on figuring deferred DISC income. \nThe total of this line for all shareholders \nshould equal the total amount reported on \nForm 1120-IC-DISC, Schedule J, Part V, \nline 3.\nSchedule K (Form 1120-IC-DISC) (Rev. 11-2018)\n" ]
f1120sb.pdf	1218 Form 1120 (Schedule B) (PDF)	https://www.irs.gov/pub/irs-pdf/f1120sb.pdf	[ "SCHEDULE B \n(Form 1120)\n(Rev. December 2018)\nDepartment of the Treasury \nInternal Revenue Service \nAdditional Information for Schedule M-3 Filers\n▶ Attach to Form 1120. \n▶ Go to www.irs.gov/Form1120 for the latest information.\nOMB No. 1545-0123\nName\nEmployer identification number (EIN)\n1 \n \nDoes any amount reported on Schedule M-3 (Form 1120), Part II, line 9 or 10, column (d), reflect allocations to this\ncorporation from a partnership of income, gain, loss, deduction, or credit that are disproportionate to this\ncorporation’s capital contribution to the partnership or its ratio for sharing other items of the partnership? .\n.\n.\nYes\nNo\n2 \nAt any time during the tax year, did the corporation sell, exchange, or transfer any interest in an intangible asset to \na related person as defined in section 267(b)? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3 \nAt any time during the tax year, did the corporation acquire any interest in an intangible asset from a related\nperson as defined in section 267(b)? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4 \n \na \n \nDuring the tax year, did the corporation enter into a cost-sharing arrangement with any related foreign party \non whose behalf the corporation did not file Form 5471, Information Return of U.S. Persons With Respect \nTo Certain Foreign Corporations? \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nb At any time during the tax year, was the corporation a participant in a cost-sharing arrangement with any related\nforeign party on whose behalf the corporation did not file Form 5471? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5 \nAt any time during the tax year, did the corporation make any change in accounting principle for financial\naccounting purposes? See instructions for the definition of “change in accounting principle” \n.\n.\n.\n.\n.\n.\n.\n6 \nAt any time during the tax year, did the corporation make any change in a method of accounting for U.S. income\ntax purposes? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7 \nAt any time during the tax year, did the corporation own any voluntary employees’ beneficiary association (VEBA) \ntrusts that were used to hold funds designated for employee benefits? \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8 \nAt any time during the tax year, did the corporation use an allocation method for indirect costs capitalized to \nself-constructed assets that varied from its financial method of accounting? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9 \n \n \nAt any time during the tax year, did the corporation treat for tax purposes indirect costs, as defined in Regulations \nsections 1.263A-1(e)(3)(ii)(F), (G), and (H), as mixed-service costs, as defined in Regulations section 1.263A-1(e)(4)\n(ii)(C)? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10 \n \n \nDid the corporation, under section 118 or 362(c) and the related regulations, take a return filing position\ncharacterizing any amount as a contribution to the capital of the corporation during the tax year by any\nnonshareholders? Amounts so characterized may include, without limitation, incentives, inducements, money, \nand property .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nFor Paperwork Reduction Act Notice, see the Instructions for Form 1120.\nCat. No. 49737Q\nSchedule B (Form 1120) (Rev. 12-2018)\n", "Schedule B (Form 1120) (Rev. 12-2018)\nPage 2\nGeneral Instructions\nSection references are to the Internal Revenue Code \nunless otherwise noted.\nFuture Developments\nFor the latest information about developments related to \nSchedule B (Form 1120) and its instructions, such as \nlegislation enacted after they were published, go to \nwww.irs.gov/Form1120.\nWhat’s New\nAfter December 22, 2017, the following nonshareholder \ncontributions to the capital of a corporation are not \neligible for exclusion under section 118.\n• Any contribution by any civic group; or\n• Any contribution by any governmental entity, except any \ncontribution that was made after December 22, 2017, \naccording to a master development plan that was \napproved prior to December 22, 2017, by a governmental \nentity.\nPurpose of Form\nUse Schedule B (Form 1120) to provide answers to \nadditional questions for filers of Schedule M-3 (Form \n1120).\nWho Must File\nGenerally, filers of Form 1120 that file Schedule M-3 \n(Form 1120), must complete and file Schedule B (Form \n1120). However, filers that (a) are required to file Schedule \nM-3 and have less than $50 million in total assets at the \nend of the tax year or (b) are not required to file Schedule \nM-3 and voluntarily file Schedule M-3, are not required to \nfile Schedule B (Form 1120). See the Instructions for \nSchedule M-3 (Form 1120) for more information.\nIn the case of a consolidated group, a parent \ncorporation files one Schedule B for the entire group.\nSpecific Instructions\nQuestion 1. Partnership Allocations\nAnswer “Yes” if this corporation is a partner in a \npartnership and has received special allocations of \nincome, gain, loss, deduction, or credit from such \npartnership.\nExample. P, a corporation, joins with B, an individual, \nin forming the PB Partnership. P and B each contribute \n$50,000 in cash to PB Partnership. Profits and losses are \nallocated equally, with the exception of depreciation, \nwhich is allocated 99% to P and 1% to B.\nP answers “Yes” to question 1 because its 99% \nallocation of depreciation deductions from PB Partnership \nis disproportionate to its ratio of sharing other items of \nincome, gain, loss, deduction, or credit from PB \nPartnership.\nQuestion 5. Changes in Accounting Principle\nThe term “change in accounting principle,” means a \nchange from one generally accepted accounting principle \nto another generally accepted accounting principle as \ndescribed in Statement of Financial Accounting \nStandards (SFAS) No. 154—Accounting Changes and \nError Corrections.\nAnswer “Yes” if a change in accounting principle \noccurred during the tax year that affected (or is expected \nto affect) the amount of income reported for financial \nstatement purposes.\nTIP\nIf the corporation has audited financial \nstatements, any changes in accounting principle \nshould be identified in footnotes to those \nstatements.\nQuestion 6. Change in Method of Accounting\nCorporations are generally required to file Form 3115, \nApplication for Change in Accounting Method, or a \nstatement in lieu of Form 3115, to request a change in a \nmethod of accounting. See the Instructions for Form \n3115 for information on requesting a change in \naccounting method.\nQuestion 7. Voluntary Employees’ Beneficiary \nAssociation Trusts\nEmployers that establish and fund welfare benefit plans \non behalf of their employees do so through a tax-exempt \ntrust that is referred to as a voluntary employees’ \nbeneficiary association (VEBA). See section 501(c)(9) and \nRegulations sections 1.501(c)(9)-1 through 1.501(c)(9)-8 \nfor details.\nAnswer “Yes” if the corporation owned any VEBA trusts \nthat were used to hold funds designated for employee \nbenefits.\nQuestion 8. Indirect Costs\nSection 446(a) and Regulations section 1.446-1(a)(1) \ngenerally provide that taxable income shall be figured \nunder the method of accounting on the basis of which the \ncorporation regularly figures its income in keeping its \nbooks. An exception applies if book income does not \nclearly reflect income.\nAnswer “Yes” if the corporation, during the tax year, \nused an allocation method for indirect costs capitalized \nto self-constructed assets that varied from its financial \nstatement method of accounting. Otherwise, answer \n“No.” Also answer “No” if the corporation used the same \nmethod of allocating indirect costs to self-constructed \nassets, but capitalized a different amount due to \ndifferences in the amount of costs which are includible \nin the computation of income for the tax year.\nQuestion 9. Mixed–Service Costs\nAnswer “Yes” if the corporation, during the tax year, \ntreated purchasing, handling, and storage, as discussed \nin Regulations sections 1.263A-3(c)(1) through (5), and as \ndefined in Regulations sections 1.263A-1(e)(3)(ii)(F), (G), \nand (H), as mixed-service costs as defined in Regulations \nsection 1.263A-1(e)(4)(ii)(C). Otherwise, answer “No.”\n" ]
i8697.pdf	1118 Inst 8697 (PDF)	https://www.irs.gov/pub/irs-pdf/i8697.pdf	[ "Instructions for Form 8697\n(Rev. November 2018)\nInterest Computation Under the Look-Back Method for Completed Long-Term \nContracts\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue \nCode unless otherwise noted.\nGeneral Instructions\nFuture Developments\nFor the latest information about \ndevelopments related to Form 8697 and \nits instructions, such as legislation \nenacted after they were published, go to \nIRS.gov/Form8697.\nWhat's New\n• The tax rate used for the interest \ncomputation for individuals, \ncorporations, and certain pass-through \nentities has changed. See the \ninstructions for Part II, line 2, later.\n• The 2-year carryback rule will \ngenerally not apply to net operating \nlosses (NOLs) arising in tax years \nending after 2017. Exceptions apply to \nNOLs for farmers and non-life insurance \ncompanies. See section 172(b) as \namended by P.L. 115-97, section \n13302.\n• For tax years beginning after 2017, \nthe alternative minimum tax for \ncorporations has been repealed.\nPurpose of Form\nUse Form 8697 to figure the interest due \nor to be refunded under the look-back \nmethod of section 460(b)(2) on certain \nlong-term contracts that are accounted \nfor under either the percentage of \ncompletion method or the percentage of \ncompletion-capitalized cost method. For \nguidance concerning these methods, \nsee Regulations section 1.460-4. For \ndetails and computational examples \nillustrating the use of the look-back \nmethod, see Regulations section \n1.460-6.\nWho Must File\nGeneral Rule\nYou must file Form 8697 for each tax \nyear in which you completed a \nlong-term contract entered into after \nFebruary 28, 1986, that you accounted \nfor using either the percentage of \ncompletion method or the percentage of \ncompletion-capitalized cost method for \nfederal income tax purposes. You also \nmust file Form 8697 for any tax year, \nsubsequent to the year of completion, in \nwhich the contract price or contract \ncosts are adjusted for one or more of \nthese long-term contracts from a prior \nyear.\nPass-Through Entities\nA pass-through entity (partnership, S \ncorporation, or trust) that is not closely \nheld must apply the look-back method \nat the entity level to any contract for \nwhich at least 95% of the gross income \nis from U.S. sources. A pass-through \nentity is considered closely held if, at \nany time during any tax year for which \nthere is income under the contract, 50% \nor more (by value) of the beneficial \ninterests in the entity is held (directly or \nindirectly) by or for five or fewer \npersons. For this purpose, rules similar \nto the constructive ownership rules of \nsection 1563(e) apply. For a \nmid-contract change in taxpayer \nresulting in the conversion of a C \ncorporation into an S corporation, the \nlook-back method is applied at the entity \nlevel with respect to contracts entered \ninto prior to the conversion regardless of \nwhether the S corporation is considered \nclosely held. See the section discussing \nMid-Contract Change in Taxpayer.\nIf you are an owner of an interest in a \npass-through entity in which a long-term \ncontract was being accounted for under \nthe percentage of completion method or \nthe percentage of completion \ncapitalized cost method and the \npass-through entity is not subject to the \nlook-back method at the entity level, you \nmust file this form for your tax year that \nends with or includes the end of the \nentity's tax year in which the contract \nwas completed or adjusted in a \npost-completion tax year. The \npass-through entity will provide on \nSchedule K-1 the information you need \nto complete this form.\nMid-Contract Change in \nTaxpayer\nIf prior to the completion of a long-term \ncontract accounted for using the \npercentage of completion method or the \npercentage of completion capitalized \ncost method, there is a transaction that \nmakes another taxpayer responsible for \naccounting for income from the same \ncontract, the taxpayer responsible for \ncomputing look-back interest depends \non whether the ownership change is \ndue to a constructive completion \ntransaction or a step-in-the shoes \ntransaction. For guidance regarding \nthese transactions, see Regulations \nsection 1.460-4(g). In the case of \nconstructive completion transactions, \nthe old taxpayer treats the contract as \ncompleted in the transaction year and \napplies the look-back method to the \npre-transaction years. The new \ntaxpayer is treated as entering into a \nnew contract and applies the look-back \nmethod to the post-transaction years \nupon the contract's completion. In the \ncase of step-in-the-shoes transactions, \nthe new taxpayer applies the look-back \nmethod to both the pre- and post- \ntransaction years. See Regulations \nsection 1.460-6(g) for additional \nguidance.\nException for Certain \nConstruction Contracts\nThe look-back method does not apply to \nthe regular taxable income from:\n• Any home construction contract (as \ndefined in section 460(e)(5)(A)) or\n• Any other construction contract \nentered into by a taxpayer: (a) who \nestimates the contract will be completed \nwithin 2 years from the date the contract \nbegins and (b) whose average annual \ngross receipts for the 3 tax years \npreceding the tax year in which the \ncontract is entered into do not exceed \n$10 million. The annual gross receipts is \nincreased to $25 million (adjusted for \ninflation) for contracts entered into after \n2017. See section 460(e).\nHowever, the look-back method does \napply to the alternative minimum taxable \nincome from any such contract that is \nnot a home construction contract and, \ntherefore, must be accounted for using \nthe percentage of completion method \nfor alternative minimum tax purposes. \nSee section 56(a)(3) for details.\nSmall Contract Exception\nThe look-back method does not apply to \nany contract completed within 2 years of \nthe contract start date if the gross price \nof the contract (as of contract \ncompletion) does not exceed the \nsmaller of:\nOct 22, 2018\nCat. No. 10703K\n", "• $1 million or\n• 1% of the taxpayer's average annual \ngross receipts for the 3 tax years before \nthe tax year of contract completion.\nSee section 460(b)(3)(B) for details.\nDe Minimis Exception\nYou may elect not to apply the \nlook-back method in certain de minimis \ncases for completed contracts. The \nlook-back method does not apply in the \nfollowing cases if the election is made.\n1. In the completion year if, for each \nprior contract year, the cumulative \ntaxable income (or loss) actually \nreported under the contract is within \n10% of the cumulative look-back \nincome (or loss). Cumulative look-back \nincome (or loss) is the amount of \ntaxable income (or loss) that you would \nhave reported if you had used actual \ncontract price and costs instead of \nestimated contract price and costs.\n2. In a post-completion year if, as of \nthe close of the post-completion year, \nthe cumulative taxable income (or loss) \nunder the contract is within 10% of the \ncumulative look-back income (or loss) \nunder the contract as of the close of the \nmost recent year in which the look-back \nmethod was applied to the contract (or \nwould have been applied if the election \nhad not been made).\nFor purposes of item 2, discounting \nunder section 460(b)(2) does not apply.\nTo make the election, attach a \nstatement to your timely filed income tax \nreturn (determined with extensions) for \nthe first tax year of the election. Write at \nthe top of the statement \n“NOTIFICATION OF ELECTION \nUNDER SECTION 460(b)(6).” Include \non the statement your name, identifying \nnumber, and the effective date of the \nelection. Also identify the trades or \nbusinesses that involve long-term \ncontracts. Once made, the election \napplies to all contracts completed \nduring the election year and all later tax \nyears, and may not be revoked without \nIRS consent. See Regulations section \n1.460-6(j) for more details. If you timely \nfiled your return without making the \nelection, you may make the election on \nan amended return filed no later than 6 \nmonths after the due date of your tax \nreturn (excluding extensions). Write \n“Filed pursuant to section 301.9100” at \nthe top of the amended return.\nFiling Instructions\nIf You Owe Interest (or No \nInterest Is To Be Refunded to \nYou)\nAttach Form 8697 to your income tax \nreturn. The signature section of Form \n8697 does not have to be completed by \nyou or the paid preparer.\nFor individuals, include any interest \ndue in the amount to be entered for total \ntax (after credits and other taxes) on \nyour return (for example, 2018 Form \n1040, line 15). Write on the dotted line \nto the left of the entry space “From Form \n8697” and the amount of interest due.\nFor partnerships (that are not closely \nheld), write “From Form 8697” and \ninclude any interest due in the bottom \nmargin of the tax return. Attach a check \nor money order for the full amount made \npayable to “United States Treasury.” \nWrite the partnership's employer \nidentification number (EIN), daytime \nphone number, and “Form 8697 \nInterest” on the check or money order.\nFor S corporations that are not \nclosely held, include any interest due in \nthe amount to be entered for additional \ntaxes (for example, 2018 Form 1120S, \nline 22c). Write on the dotted line to the \nleft of the entry space “From Form 8697” \nand the amount of interest due. A \nclosely held S corporation would also \nfollow these procedures following a \nconversion from a C corporation for the \ncontracts entered into prior to the \nconversion. See the rules related to \nMid-Contract Change in Taxpayer, \nearlier.\nFor closely held pass-through \nentities, look-back interest is applied at \nthe owner level and not the entity level.\nFor corporations, include the amount \nof interest due on the appropriate line of \nForm 1120, Schedule J, Part I (for \nexample, 2018 Form 1120, Schedule J, \nline 9c).\nLook-back interest owed is not \nsubject to the estimated tax penalty. \nSee Regulations section 1.460-6(f)(2).\nIf Interest Is To Be Refunded to \nYou\nDo not attach Form 8697 to your income \ntax return. Instead, file Form 8697 \nseparately with the IRS at the applicable \naddress listed below.\n• Individuals:\nDepartment of Treasury\nInternal Revenue Service\nPhiladelphia, PA 19255-0001\n• All others:\nDepartment of Treasury\nInternal Revenue Service\nCincinnati, OH 45999-0001\nComplete the signature section of \nForm 8697 following the instructions for \nthe signature section of your income tax \nreturn. If you file a joint return, the \nsignature of both spouses is required on \nForm 8697. If additional Forms 8697 are \nneeded to show more than 2 \nredetermination years, sign only the first \nForm 8697.\nFile Form 8697 by the date you are \nrequired to file your income tax return \n(including extensions). Keep a copy of \nForm 8697 and any attached schedules \nfor your records.\nFiling a Corrected Form \n8697\nYou must file a corrected Form 8697 \nonly if the amount shown on Part I, \nline 6, or Part II, line 7, for any prior year \nchanges as a result of an error you \nmade, an income tax examination, or \nthe filing of an amended tax return.\nWhen completing Part I, line 1, of the \ncorrected Form 8697, follow the \ninstructions on the form but do not enter \nthe adjusted taxable income from Part I, \nline 3, of the original Form 8697. When \ncompleting Part I, line 5 (or Part II, \nline 6), of the corrected Form 8697, do \nnot include the interest due, if any, from \nPart I, line 10 (or Part II, line 11), of the \noriginal Form 8697 that was included in \nyour total tax when Form 8697 was filed \nwith your tax return.\n• If both the original and corrected \nForms 8697 show an amount on the line \nfor interest you owe, file an amended \nincome tax return.\n• If both the original and corrected \nForms 8697 show an amount on the line \nfor interest to be refunded to you, write \n“Amended” in the top margin of the \ncorrected Form 8697, and file it \nseparately.\n• If your original Form 8697 shows an \namount on the line for interest you owe \nand the corrected Form 8697 shows an \namount on the line for interest to be \nrefunded to you, you must:\n1. File an amended income tax \nreturn showing $0 interest from Form \n8697 and\n2. File the corrected Form 8697 \nseparately (but do not write “Amended” \nat the top of the form because this is the \nfirst Form 8697 that you will file \nseparately).\n• If the original Form 8697 shows an \namount on the line for interest to be \n-2-\n", "refunded to you and the corrected Form \n8697 shows an amount on the line for \ninterest you owe, you must:\n1. File the corrected Form 8697 \nseparately (with “Amended” written at \nthe top) showing $0 interest to be \nrefunded and\n2. File an amended income tax \nreturn and attach a copy of the \ncorrected Form 8697.\nAttachments\nIf you need more space, attach separate \nsheets to the back of Form 8697. Put \nyour name and identifying number on \neach sheet.\nApplying the Look-Back \nMethod Under Special \nSituations\n10% Method\nFor purposes of the percentage of \ncompletion method, a taxpayer may \nelect to postpone recognition of income \nand expense under a long-term contract \nentered into after July 10, 1989, until the \nfirst tax year as of the end of which at \nleast 10% of the estimated total contract \ncosts have been incurred. For purposes \nof the look-back method, the recognition \nof income and expense must be \npostponed for such contracts until the \nfirst tax year as of the end of which at \nleast 10% of the actual total contract \ncosts have been incurred. Therefore, \nincome and expense will be allocated to \na different tax year if the first tax year \nthat the 10% threshold is exceeded \nbased on actual costs differs from the \nfirst tax year that the 10% threshold is \nexceeded based on estimated costs. \nThe election to use the 10% method \napplies to all long-term contracts \nentered into during the tax year for \nwhich the election is made and all later \nyears. See section 460(b)(5) for more \ndetails.\nChange Orders\nA change order for a contract is not \ntreated as a separate contract for \npurposes of applying the look-back \nmethod unless the change order would \nbe treated as a separate contract under \nthe rules for severing and aggregating \ncontracts provided in Regulations \nsection 1.460-1(e). Therefore, if a \nchange order is not treated as a \nseparate contract, that portion of the \nactual contract price and contract costs \nattributable to the change order must be \ntaken into account in allocating contract \nincome to all tax years of the contract, \nincluding tax years before the change \norder was agreed to.\nPost-Completion Adjustments\nGeneral Rule\nIf the contract price or costs are revised \nto reflect amounts properly taken into \naccount after the contract completion \ndate for any reason, you must apply the \nlook-back method in the year such \namounts are properly taken into \naccount, even if no other contract is \ncompleted in that year. Generally, the \namount of each such post-completion \nadjustment to total contract price or \ncontract costs is discounted, solely for \nlook-back purposes, from its value at \nthe time the amount is taken into \naccount in computing taxable income to \nits value at the time the contract was \ncompleted. The discount rate for this \npurpose is the federal midterm rate \nunder section 1274(d) in effect at the \ntime the amount is properly taken into \naccount.\nHowever, you may elect not to \ndiscount post-completion adjustments \nfor any contract. The election not to \ndiscount is made on a \ncontract-by-contract basis and is \nbinding with respect to all \npost-completion adjustments that arise \nwith respect to that contract. To make \nthis election, attach a statement to your \ntimely filed income tax return \n(determined with extensions) for the first \ntax year after completion in which you \ntake into account any adjustment to the \ncontract price or contract costs. Indicate \non the statement that you are making an \nelection not to discount post-completion \nadjustments under Regulations section \n1.460-6(c)(1)(ii)(C)(2) and identify the \ncontracts to which the election applies.\nDelayed Reapplication Method\nFor purposes of reapplying the \nlook-back method after the year of \ncontract completion, you may elect the \ndelayed reapplication method to \nminimize the number of required \nreapplications of the look-back method. \nUnder this method, the look-back \nmethod is reapplied after the contract \ncompletion year (or after a later \nreapplication of the look-back method) \nonly when one of the following \nconditions is met for that contract:\n1. The net undiscounted value of \nincreases or decreases in the contract \nprice occurring from the time of the last \napplication of the look-back method \nexceeds the smaller of $1 million or \n10% of the total contract price at that \ntime,\n2. The net undiscounted value of \nincreases or decreases in contract costs \noccurring from the time of the last \napplication of the look-back method \nexceeds the smaller of $1 million or \n10% of the total actual contract costs at \nthat time,\n3. The taxpayer goes out of \nexistence,\n4. The taxpayer reasonably believes \nthe contract is finally settled and closed, \nor\n5. None of the above conditions\n(1–4) are met by the end of the 5th tax \nyear that begins after the last previous \napplication of the look-back method.\nTo elect the delayed reapplication \nmethod, attach a statement to your \ntimely filed income tax return \n(determined with extensions) for the first \ntax year of the election. Indicate on the \nstatement that you are making an \nelection under Regulations section \n1.460-6(e) to use the delayed \nreapplication method. Once made, the \nelection is binding for all long-term \ncontracts for which you would reapply \nthe look-back method in the absence of \nthe election in the year of the election \nand all later years, unless the IRS \nconsents to a revocation of the election. \nSee Regulations section 1.460-6(e) for \nmore details.\nSpecific Instructions\nAll filers must complete the information \nat the top of the form above Part I \naccording to the following instructions. \nThen, complete either Part I or Part II as \nappropriate. Also sign the form at the \nbottom of page 2 if interest is to be \nrefunded to you. A signature is not \nrequired if you are filing the form with \nyour tax return.\nFiling Year\nFill in the filing year line at the top of the \nform to show the tax year in which the \ncontracts for which this form is being \nfiled were completed or adjusted in a \npost-completion year. If you were an \nowner of an interest in a pass-through \nentity that has completed or adjusted \none or more contracts, enter your tax \nyear that ends with or includes the end \nof the entity's tax year in which the \ncontracts were completed or adjusted.\nName\nEnter the name shown on your federal \nincome tax return for the filing year. If \n-3-\n", "you are an individual filing a joint return, \nalso enter your spouse's name as \nshown on Form 1040.\nAddress\nEnter your address only if you are filing \nthis form separately. Include the \napartment, suite, room, or other unit \nnumber after the street address. If the \nPost Office does not deliver mail to the \nstreet address and you have a P.O. box, \nshow the box number instead.\nItem A—Identifying \nNumber\nIf you are an individual, enter your social \nsecurity number. Other filers must use \ntheir EIN.\nPart I—Regular Method\nUse Part I only if you are not electing, do \nnot have an election in effect, or are not \nrequired to use the simplified marginal \nimpact method as described in the \ninstructions for Part II, later.\nFiling year column\nEnter the filing year listed at the top of \nthis form.\nColumns (a) and (b)\nEnter at the top of each column the \nending month and year for:\n• Each prior tax year in which you were \nrequired to report income from the \ncompleted long-term contract(s) and\n• Any other tax year affected by such \nyears.\nNote. If there were more than 2 prior \nyears, attach additional Forms 8697 as \nneeded. On the additional Forms 8697, \nenter your name, identifying number, \nand tax year. Complete lines 1 through \n8 (as applicable), but do not enter totals \nin column (c). Enter totals only in \ncolumn (c) of the first Form 8697.\nLine 1\nDo not reduce taxable income or \nincrease a loss on line 1 by any \ncarryback of a net operating loss, capital \nloss, or net section 1256 contracts loss, \nexcept to the extent that carrybacks \nmust be taken into account to properly \ncompute interest under section 460.\nNote. The 2-year carryback rule does \nnot apply to net operating losses arising \nin tax years ending after 2017. An \nexception applies to farmers and \nnon-life insurance companies. See \nsection 172(b) as amended by P.L. \n115-97, section 13302.\nLine 2\nIn each column, show a net increase to \nincome as a positive amount and a net \ndecrease to income as a negative \namount.\nIn figuring the net adjustment to be \nentered in each column on line 2, be \nsure to take into account any other \nincome and expense adjustments that \nmay result from the increase (or \ndecrease) to income from long-term \ncontracts (for example, a change to \nadjusted gross income affecting medical \nexpenses under section 213). If there \nare no adjustments besides the \nlook-back adjustments, the sum of all \nline 2 amounts should be zero and \nreflected in column 2(c). If there are \nadditional adjustments that result from \nthe application of the look-back, leave \ncolumn 2(c) blank and reflect the \namounts in the schedule below as \ndescribed in item 3.\nInclude the following on an attached \nschedule.\n1. Identify each completed \nlong-term contract by contract number, \njob name, or any other reasonable \nmethod used in your records to identify \neach contract.\n2. For each contract, report in \ncolumns for each prior year: (a) the \namount of income previously reported \nbased on estimated contract price and \ncosts and (b) the amount of income \nallocable to each prior year based on \nactual contract price and costs. Total \nthe columns for each prior year and \nshow the net adjustment to income from \nlong-term contracts.\n3. Identify any other adjustments \nthat result from a change in income from \nlong-term contracts and show the \namounts in the columns for the affected \nyears so that the net adjustment shown \nin each column on the attached \nschedule agrees with the amounts \nshown on line 2.\nAn owner of an interest in a \npass-through entity is not required to \nprovide the detail listed in 1 and 2 above \nwith respect to prior years. The entity \nshould provide the line 2 amounts with \nSchedule K-1 or on a separate \nstatement for its tax year in which the \ncontracts are completed or adjusted.\nNote. Taxpayers reporting line 2 \namounts from more than one \nSchedule K-1 (or a similar statement) \nmust attach a schedule detailing by \nentity the net change to income from \nlong-term contracts.\nLine 3\nIf line 3 results in a negative amount, it \nrepresents a look-back net operating \nloss (NOL). The adjustment in line 2 \neither created, increased, or decreased \nthe net operating loss. The change in \nthe amount of the net operating loss \nwould be carried back or forward to the \nappropriate tax year and the \nhypothetical tax would be recomputed \nin the carryback/forward year. See \nRegulations section 1.460-6(c)(3)(v). \nHowever, the computation period for \ncomputing interest on NOLs is different. \nSee the exceptions listed on lines 7 and \n8 below.\nNote. The 2-year carryback rule does \nnot apply to net operating losses arising \nin tax years ending after 2017. An \nexception applies to farmers and \nnon-life insurance companies. See \nsection 172(b) as amended by P.L. \n115-97, section 13302.\nLines 4 and 5\nReduce the tax liability to be entered on \nlines 4 and 5 by allowable credits (other \nthan refundable credits, for example, \nthe credit for taxes withheld on wages, \nthe earned income credit, the credit for \nfederal tax on fuels, etc.), but do not \ntake into account any credit carrybacks \nto the prior year in computing the \namount to enter on lines 4 and 5 (other \nthan carrybacks that resulted from or \nwere adjusted by the redetermination of \nyour income from a long-term contract \nfor look-back purposes). Include on \nlines 4 and 5 any taxes (such as \nalternative minimum tax for individuals) \nrequired to be taken into account in the \ncomputation of your tax liability (as \noriginally reported or as redetermined).\nLines 7 and 8\nFor the increase or decrease in tax for \neach prior year, interest due or to be \nrefunded must be computed at the \napplicable interest rate and \ncompounded on a daily basis, generally \nfrom the due date (not including \nextensions) of the return for the prior \nyear until the earlier of:\n• The due date (not including \nextensions) of the return for the filing \nyear or\n• The date the return for the filing year \nis filed and any income tax due for that \nyear has been fully paid.\nExceptions: \n• The time period for determining \ninterest may be different in cases \ninvolving loss or credit carrybacks or \ncarryovers in order to properly reflect \nthe time period during which the \n-4-\n", "taxpayer or IRS had use of the \nhypothetical underpayment or \noverpayment. See Regulations section \n1.460-6(c)(4)(ii) and (iii) for additional \ninformation.\n• If a net operating loss, capital loss, \nnet section 1256 contracts loss, or \ncredit carryback is being increased or \ndecreased as a result of the adjustment \nmade to net income from long-term \ncontracts, the interest due or to be \nrefunded must be computed on the \nincrease or decrease in tax attributable \nto the change to the carryback only from \nthe due date (not including extensions) \nof the return for the prior year that \ngenerated the carryback and not from \nthe due date of the return for the year in \nwhich the carryback was absorbed. See \nsection 6611(f).\n• In the case of a decrease in tax on \nline 6, if a refund has been allowed for \nany part of the income tax liability shown \non line 5 for any year as a result of a net \noperating loss, capital loss, net section \n1256 contracts loss, or credit carryback \nto such year, and the amount of the \nrefund exceeds the amount on line 4, \ninterest is allowed on the amount of \nsuch excess only until the due date (not \nincluding extensions) of the return for \nthe year in which the carryback arose.\nNote. If a different method of interest \ncomputation must be used to produce \nthe correct result in your case, use that \nmethod and attach an explanation of \nhow the interest was computed.\nApplicable Interest Rates\nThe overpayment rate designated under \nsection 6621 is used to calculate the \ninterest for both hypothetical \noverpayments and underpayments. The \napplicable interest rates are published \nquarterly in revenue rulings in the \nInternal Revenue Bulletin available at \nIRS.gov.\nHowever, for contracts completed in \ntax years ending after August 5, 1997, \nan interest rate is determined for each \ninterest accrual period. The interest \naccrual period starts on the day after the \nreturn due date (not including \nextensions) for each prior tax year and \nends on the return due date for the \nfollowing tax year. The interest rate in \neffect for the entire interest accrual \nperiod is the overpayment rate \ndetermined under section 6621(a)(1) \napplicable on the first day of the interest \naccrual period.\nEven though the interest rates \nchange quarterly, for look-back \npurposes the interest rate stays the \nsame for the accrual period which is \ngenerally one year. The applicable \ninterest rates for non-corporate \ntaxpayers are shown in Table 1 (for \ninterest accrual periods beginning after \nJan. 1, 2008).\nThe applicable interest rates for \ncorporate taxpayers for the first $10,000 \nare shown in Table 2. The applicable \ninterest rates for corporate taxpayers for \namounts in excess of $10,000 are \nshown in Table 3.\nFollowing the conversion of a C \ncorporation into an S corporation, the \nlook-back method is applied at the entity \nlevel (1120S) with respect to contracts \nentered into prior to the conversion. See \nRegulations section 1.460-6(g)(3)(iv). \nFor the C corporation years, the \ntaxpayer would apply the rates reflected \nin Table 2 for the first $10,000 and apply \nthe rates in Table 3 for the amounts in \nexcess of $10,000.\nLine 9\nSee If Interest Is To Be Refunded to \nYou, earlier, for where to file Form 8697. \nAdditional interest to be refunded for \nperiods after the filing date of Form \n8697, if any, will be computed by the \nIRS and included in your refund. Report \nthe amount on line 9 (or the amount \nrefunded by the IRS if different) as \ninterest income on your income tax \nreturn for the tax year in which it is \nreceived or accrued.\nLine 10\nSee If You Owe Interest under Filing \nInstructions, earlier, for how to report \nthis amount on your tax return. \nCorporations (other than S \ncorporations) may deduct this amount \n(or the amount computed by the IRS if \ndifferent) as interest expense for the tax \nyear in which it is paid or incurred. For \nindividuals and other taxpayers, this \ninterest is not deductible.\nEstimated Tax Penalty\nLook-back interest owed is not subject \nto the estimated tax penalty. See \nRegulations section 1.460–6(f)(2)(i). \nSee the instructions for the 2018 Form \n2210, line 2, for individuals and 2018 \nForm 2220, line 2(b), for corporations.\nPart II—Simplified \nMarginal Impact Method\nPart II is used only by pass-through \nentities required to apply the look-back \nmethod at the entity level (see Who \nMust File, earlier) and taxpayers \nelecting (or with an election in effect) to \nuse the simplified marginal impact \nmethod. Under the simplified method, \nprior year hypothetical underpayments \nor overpayments in tax are figured using \nan assumed marginal tax rate, which is \ngenerally the highest statutory rate in \neffect for the prior year under section 1 \n(for an individual) or section 11 (for a \ncorporation). This method eliminates the \nneed to refigure your tax liability based \non actual contract price and actual \ncontract costs each time the look-back \nmethod is applied.\nTo elect the simplified marginal \nimpact method, attach a statement to \nyour timely filed income tax return \n(determined with extensions) for the first \ntax year of the election. Indicate on the \nstatement that you are making an \nelection under Regulations section \n1.460-6(d) to use the simplified marginal \nimpact method. Once made, the \nelection applies to all applications of the \nlook-back method in the year of the \nelection and all later years, unless the \nIRS consents to a revocation of the \nelection.\nColumns (a), (b), and (c)\nEnter at the top of each column the \nending month and year for each prior \ntax year in which you were required to \nreport income from the completed \nlong-term contract.\nNote. If there were more than 3 prior \ntax years, attach additional Forms 8697 \nas needed. On the additional Forms \n8697, enter your name, identifying \nnumber, and tax year. Complete lines 1 \nthrough 9 (as applicable), but do not \nenter totals in column (d). Enter totals \nonly in column (d) of the first Form 8697.\nLine 1\nIn each column, show a net increase to \nincome as a positive amount and a net \ndecrease to income as a negative \namount.\nOn an attached schedule:\n• Identify each completed long-term \ncontract by contract number, job name, \nor any other reasonable method used in \nyour records to identify each contract; \nand\n• For each contract, report in columns \nfor each prior year: (a) the amount of \nincome previously reported based on \nestimated contract price and costs and \n(b) the amount of income allocable to \neach prior year based on actual contract \nprice and costs. Total the columns for \neach prior year and show the net \nadjustment to income from long-term \ncontracts.\n-5-\n", "An owner of an interest in a \npass-through entity is not required to \nprovide the detailed schedule listed \nabove for prior years. The entity should \nprovide the line 1 amounts with \nSchedule K-1 or on a separate \nstatement for its tax year in which the \ncontracts are completed or adjusted.\nNote. Taxpayers reporting line 1 \namounts from more than one \nSchedule K-1 (or a similar statement) \nmust attach a schedule detailing by \nentity the net change to income from \nlong-term contracts.\nLine 2\nMultiply the amount on line 1 by the \napplicable regular tax rate for each prior \nyear shown in column (a), (b), or (c). \nThe applicable regular tax rate is as \nfollows:\n1. Individuals and pass-through entities \nin which, at all times during the year, \nmore than 50% of the interests in the \nentity are held by individuals directly or \nthrough other pass-through entities:\na. Tax years beginning \nbefore 1987\n. . . . . . . . .\n50%\nb. Tax years beginning in \n1987\n. . . . . . . . . . . . . .\n38.5%\nc. Tax years beginning in \n1988, 1989, or 1990\n. . .\n28%\nd. Tax years beginning in \n1991 or 1992\n. . . . . . . .\n31%\ne. Tax years beginning in \n1993 through 2000\n. . . .\n39.6%\nf. Tax years beginning in \n2001\n. . . . . . . . . . . . . .\n39.1%\ng. Tax years beginning in \n2002\n. . . . . . . . . . . . . .\n38.6%\nh. Tax years beginning in \n2003 through 2012\n. . . .\n35%\ni. Tax years beginning in \n2013 through 2017\n. . . .\n39.6%\nj. Tax years beginning in \n2018 or later . . . . . . . . .\n37%\n2. Corporations (other than S \ncorporations) and pass-through entities \nnot included in 1 above:\na. Tax years ending before July \n1, 1987 \n. . . . . . . . . . . . . .\n46%\nb. For tax years beginning \nbefore July 1, 1987, that include \nJuly 1, 1987, the rate is 34% \nplus the following:\nNumber of days in tax year before 7/1/87\nNumber of days in tax year\n\u0001\n12%\nc. Tax years beginning after \nJune 30, 1987, and ending \nbefore 1993\n. . . . . . . . . . .\n34%\nd. For tax years beginning \nbefore 1993 that include \nJanuary 1, 1993, the rate is \n34% plus the following:\nNumber of days in tax year after 12/31/92\nNumber of days in tax year\n\u0001\n1%\ne. Tax years beginning after \n1992, and ending before \n2018\n. . . . . . . . . . . . . . . .\n35%\nf. Tax years beginning after \n2017\n. . . . . . . . . . . . . . . .\n21%\nLine 3\nSee the instructions for Part II, line 1, \nearlier, and complete line 3 in the same \nmanner, using only income and \ndeductions allowed for alternative \nminimum tax (AMT) purposes.\nNote. For tax years beginning after \n2017, the alternative minimum tax for \ncorporations has been repealed.\nLine 4\nMultiply the amount on line 3 by the \napplicable AMT rate, which is as \nfollows:\n1. Individuals and pass-through entities \nin which, at all times during the year, \nmore than 50% of the interests in the \nentity are held by individuals directly or \nthrough other pass-through entities:\na. Tax years beginning in \n1987 through 1990\n. . . .\n21%\nb. Tax years beginning in \n1991 or 1992\n. . . . . . . .\n24%\nc. Tax years beginning in \n1993 or later . . . . . . . . .\n28%\n2. Corporations (other than S \ncorporations) and pass-through entities \nnot included in 1 above:\na. Tax years ending before \n2018\n. . . . . . . . . . . . . . . .\n20%\nb. Tax years beginning after \n2017\n. . . . . . . . . . . . . . . .\n0%\nLine 5\nIf both lines 2 and 4 are negative, enter \nwhichever amount is greater. Treat both \nnumbers as positive when making this \ncomparison, but enter the amount as a \nnegative number. (If the amount on one \nline is negative, but the amount on the \nother line is positive, enter the positive \namount.)\nLines 8 and 9\nFor the increase (or decrease) in tax for \neach prior year, interest due or to be \nrefunded must be computed at the \napplicable interest rate and \ncompounded on a daily basis from the \ndue date (not including extensions) of \nthe return for the prior year until the \nearlier of:\n• The due date (not including \nextensions) of the return for the filing \nyear or\n• The date the return for the filing year \nis filed and any income tax due for that \nyear has been fully paid.\nSee Applicable Interest Rates in the \ninstructions for Part I, lines 7 and 8, \nearlier.\nLine 10\nSee the instructions for Part I, line 9, \nearlier.\nLine 11\nSee the instructions for Part I, line 10, \nearlier.\nTable 1\nInterest Rates for Non-corporate \nTaxpayers \n From\nThrough\nRate\nTable\nPage\n1/1/08\n3/31/08\n7%\n67\n621\n4/1/08\n6/30/08\n6%\n65\n619\n7/1/08\n9/30/08\n5%\n63\n617\n10/1/08\n12/31/08\n6%\n65\n619\n1/1/09\n3/31/09\n5%\n15\n569\n4/1/09\n12/31/10\n4%\n13\n567\n1/1/11\n3/31/11\n3%\n11\n565\n4/1/11\n9/30/11\n4%\n13\n567\n10/1/11\n12/31/11\n3%\n11\n565\n1/1/12\n12/31/12\n3%\n59\n613\n1/1/13\n12/31/15\n3%\n11\n565\n1/1/16\n3/31/16\n3%\n59\n613\n4/1/16\n12/31/16\n4%\n61\n615\n1/1/17\n3/31/18\n4%\n13\n567\n4/1/18\n9/30/18\n5%\n15\n569\n-6-\n", "Table 2\nInterest Rates for Corporate\nIncreases or Decreases in Tax\nof $10,000 or Less\n From\nThrough\nRate\nTable\nPage\n1/1/08\n3/31/08\n6%\n65\n619\n4/1/08\n6/30/08\n5%\n63\n617\n7/1/08\n9/30/08\n4%\n61\n615\n10/1/08\n12/31/08\n5%\n63\n617\n1/1/09\n3/31/09\n4%\n13\n567\n4/1/09\n12/31/10\n3%\n11\n565\n1/1/11\n3/31/11\n2%\n9\n563\n4/1/11\n9/30/11\n3%\n11\n565\n10/1/11\n12/31/11\n2%\n9\n563\n1/1/12\n12/31/12\n2%\n57\n611\n1/1/13\n12/31/15\n2%\n9\n563\n1/1/16\n3/31/16\n2%\n57\n611\n4/1/16\n12/31/16\n3%\n59\n613\n1/1/17\n3/31/18\n3%\n11\n565\n4/1/18\n9/30/18\n4%\n13\n567\nTable 3\nInterest Rates for Corporate\nIncreases or Decreases in Tax\nExceeding $10,000\n From\nThrough\nRate\nTable\nPage\n1/1/08\n3/31/08\n4.5%\n62\n616\n4/1/08\n6/30/08\n3.5%\n60\n614\n7/1/08\n9/30/08\n2.5%\n58\n612\n10/1/08\n12/31/08\n3.5%\n60\n614\n1/1/09\n3/31/09\n2.5%\n10\n564\n4/1/09\n12/31/10\n1.5%\n8\n562\n1/1/11\n3/31/11\n.5%\n–\n–\n4/1/11\n9/30/11\n1.5%\n8\n562\n10/1/11\n3/31/16\n.5%\n–\n–\n4/1/16\n12/31/16\n1.5%\n56\n610\n1/1/17\n3/31/18\n1.5%\n8\n562\n4/1/18\n9/30/18\n2.5%\n10\n564\nExample of Applicable Interest \nRates for Look-back Interest. \nA C corporation taxpayer completed \ncontracts subject to look-back interest \nduring the 2017 calendar year. The \ncontracts were started in 2015, so 2015 \nand 2016 are redetermination years. \nThe corporate tax return due date, \nwithout extensions, for all years is April \n15.\nFor computing look-back interest, the \ninterest rates and accrual period for the \n2015 redetermination year would be:\n• 4/16/2016 – 4/15/2017: 3% for the 1st \n$10,000 (1.5% for any amount \nexceeding $10,000).\n• 4/16/2017 – 4/15/2018: 3% for the 1st \n$10,000 (1.5% for any amount \nexceeding $10,000).\nThe interest rate and accrual period \nfor the 2016 redetermination year would \nbe:\n• 4/16/2017 – 4/15/2018: 3% for the 1st \n$10,000 (1.5% for any amount \nexceeding $10,000).\nPrivacy Act and Paperwork Reduc-\ntion Act Notice. We ask for the \ninformation on this form to carry out the \nInternal Revenue laws of the United \nStates. We need this information to \nensure that you are complying with \nthese laws and to figure and collect or \nrefund the correct amount of interest.\nSection 460 provides special rules \nfor computing interest under the \nlook-back method for completed \nlong-term contracts. Section 6001 and \nits regulations require you to file a return \nor statement with us for any tax you are \nliable for. Section 6109 and its \nregulations require you to put your \nidentifying number on what you file. If \nyou do not provide the information we \nask for, or provide fraudulent \ninformation, you may forfeit any refund \nof interest otherwise owed to you and/or \nbe subject to penalties.\nYou are not required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records \nrelating to a form or its instructions must \nbe retained as long as their contents \nmay become material in the \nadministration of any Internal Revenue \nlaw. Generally, tax returns and return \ninformation are confidential, as required \nby section 6103.\nWe may give this information to the \nDepartment of Justice for civil or \ncriminal litigation, and to other federal \nagencies as authorized by law. We may \ngive it to cities, states, the District of \nColumbia, and U.S. commonwealths or \npossessions to carry out their tax laws. \nWe may give it to foreign governments \nbecause of tax treaties they have with \nthe United States. We also may disclose \nthis information to federal and state \nagencies to enforce federal nontax \ncriminal laws and to combat terrorism.\nThe time needed to complete and file \nthis form will vary depending on \nindividual circumstances. The estimated \nburden for individual taxpayers filing this \nform is approved under OMB control \nnumber 1545-0074 and is included in \nthe estimates shown in the instructions \nfor their individual income tax return. \nThe estimated burden for all other \ntaxpayers who file this form is shown \nbelow.\nRecordkeeping\nPart I\n. . . . . . . . . . . .\n8 hr., 36 min.\nPart II . . . . . . . . . . . .\n 9 hr., 19 min.\nLearning about the \nlaw or the form\nPart I\n. . . . . . . . . . . .\n 2 hr., 22 min.\nPart II . . . . . . . . . . . .\n2 hr., 5 min.\nPreparing, copying, \nassembling, and \nsending the form to \nthe IRS\nPart I\n. . . . . . . . . . . .\n2 hr., 37 min.\nPart II . . . . . . . . . . . .\n2 hr., 19 min.\nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making this form \nsimpler, we would be happy to hear \nfrom you. You can send us comments \nfrom IRS.gov/FormComments. Or you \ncan send your comments to Internal \nRevenue Service, Tax Forms and \nPublications Division, 1111 Constitution \nAve. NW, IR-6526, Washington, DC \n20224. Don't send the tax form to this \noffice. Instead, see Filing Instructions, \nearlier.\n-7-\n" ]
f8825.pdf	1118 Form 8825 (PDF)	https://www.irs.gov/pub/irs-pdf/f8825.pdf	[ "Form 8825 \n(Rev. November 2018) \nDepartment of the Treasury \nInternal Revenue Service \nRental Real Estate Income and Expenses of a \nPartnership or an S Corporation \n ▶ Attach to Form 1065 or Form 1120S. \n▶ Go to www.irs.gov/Form8825 for the latest information.\nOMB No. 1545-0123 \nName \nEmployer identification number \n1 \n \nShow the type and address of each property. For each rental real estate property listed, report the number of days rented at fair \nrental value and days with personal use. See instructions. See page 2 to list additional properties. \nPhysical address of each property—street, city, state, \nZIP code\nType—Enter code 1–8; \nsee page 2 for list\nFair Rental Days\nPersonal Use Days\nA \nB \nC \nD \nProperties \n15 \nRental Real Estate Income \nA\nB\nC\nD\n2 Gross rents .\n.\n.\n.\n.\n.\n.\n2 \nRental Real Estate Expenses \n3 Advertising .\n.\n.\n.\n.\n.\n.\n3 \n4 Auto and travel \n.\n.\n.\n.\n.\n4 \n5 Cleaning and maintenance .\n.\n5 \n6 Commissions .\n.\n.\n.\n.\n.\n6 \n7 Insurance \n.\n.\n.\n.\n.\n.\n.\n7 \n8 Legal and other professional fees \n8 \n9 Interest (see instructions)\n.\n.\n9 \n10 Repairs .\n.\n.\n.\n.\n.\n.\n.\n10 \n11 Taxes \n.\n.\n.\n.\n.\n.\n.\n.\n11 \n12 Utilities .\n.\n.\n.\n.\n.\n.\n.\n12 \n13 Wages and salaries .\n.\n.\n. \n13 \n14 Depreciation (see instructions) \n14 \n15 Other (list) ▶\n \n \n \n \n \n \n \n16 Total expenses for each property. \nAdd lines 3 through 15 \n.\n.\n. \n16 \n17 Income or (loss) from each property. \nSubtract line 16 from line 2 \n.\n.\n17 \n18 \na Total gross rents. Add gross rents from line 2, columns A through H .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n18a \nb Total expenses. Add total expenses from line 16, columns A through H .\n.\n.\n.\n.\n.\n.\n.\n.\n18b (\n)\n19 Net gain (loss) from Form 4797, Part II, line 17, from the disposition of property from rental real \nestate activities \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. \n19 \n20 \na Net income (loss) from rental real estate activities from partnerships, estates, and trusts in which \nthis partnership or S corporation is a partner or beneficiary (from Schedule K-1) .\n.\n.\n.\n.\n.\n20a \nb Identify below the partnerships, estates, or trusts from which net income (loss) is shown on line \n20a. Attach a schedule if more space is needed. \n(1) Name\n(2) Employer identification number \n21 Net rental real estate income (loss). Combine lines 18a through 20a. Enter the result here and on:\n• Form 1065 or 1120S: Schedule K, line 2\n21 \nFor Paperwork Reduction Act Notice, see instructions. \nCat. No. 10136Z \nForm 8825 (Rev. 11-2018) \n", "Form 8825 (Rev. 11-2018) \nPage 2 \n1 Show the type and address of each property. For each rental real estate property listed, report the number of days rented at fair \nrental value and days with personal use. See instructions. \nPhysical address of each property—street, city, state, \nZIP code\nType—Enter code 1–8; \nsee below for list\nFair Rental Days\nPersonal Use Days\nE\nF\nG\nH\n15 \nProperties \nRental Real Estate Income \nE\nF\nG\nH\n2 Gross rents .\n.\n.\n.\n.\n.\n.\n2 \nRental Real Estate Expenses \n3 Advertising .\n.\n.\n.\n.\n.\n.\n3 \n4 Auto and travel \n.\n.\n.\n.\n.\n4 \n5 Cleaning and maintenance .\n.\n5 \n6 Commissions .\n.\n.\n.\n.\n.\n6 \n7 Insurance \n.\n.\n.\n.\n.\n.\n.\n7 \n8 Legal and other professional fees \n8 \n9 Interest (see instructions)\n.\n.\n9 \n10 Repairs .\n.\n.\n.\n.\n.\n.\n.\n10 \n11 Taxes \n.\n.\n.\n.\n.\n.\n.\n.\n11 \n12 Utilities .\n.\n.\n.\n.\n.\n.\n.\n12 \n13 Wages and salaries .\n.\n.\n. \n13 \n14 Depreciation (see instructions) \n14 \n15 Other (list) ▶\n \n \n \n \n \n \n \n16 Total expenses for each property. \nAdd lines 3 through 15 \n.\n.\n. \n16 \n17 Income or (loss) from each property. \nSubtract line 16 from line 2 \n.\n.\n17 \nAllowable Codes for Type of Property\n1—Single Family Residence\n2—Multi-Family Residence\n3—Vacation or Short-Term Rental\n4—Commercial\n5—Land\n6—Royalties\n7—Self-Rental\n8—Other (include description with the code on Form 8825 or on a separate statement)\nForm 8825 (Rev. 11-2018) \n", "Form 8825 (Rev. 11-2018) \nPage 3 \nGeneral Instructions \nSection references are to the Internal \nRevenue Code. \nFuture Developments\nFor the latest information about \ndevelopments related to Form 8825 and \nits instructions, such as legislation \nenacted after they were published, go to \nwww.irs.gov/Form8825.\nWhich Version To Use\nUse this November 2018 revision of \nForm 8825 for tax years beginning in \n2018 or later, until a later revision is \nissued. Use prior revisions of this form \nfor earlier tax years. All revisions are \navailable at www.irs.gov/Form8825.\nWhat’s New\n• The Tax Reform Act of 2017 amended \nsection 163(j) to reflect a limitation on \nbusiness interest expense. For tax years \nbeginning after December 31, 2017, \nbusiness interest expense may be \nlimited for certain taxpayers. See the \ninstructions for line 9.\n• The Bipartisan Budget Act of 2015 \nrepealed the electing large partnership \nrules for tax years beginning after 2017. \nAs a result, the references to Form \n1065-B, U.S. Return of Income for \nElecting Large Partnerships, were \nremoved.\nPurpose of Form\nPartnerships and S corporations use \nForm 8825 to report income and \ndeductible expenses from rental real \nestate activities, including net income \n(loss) from rental real estate activities \nthat flow through from partnerships, \nestates, or trusts. \nBefore completing this form, be sure \nto read the following.\n• Passive Activity Limitations in the \ninstructions for Form 1065 or Form \n1120S, especially for the definition of \n“rental activity.” \n• Extraterritorial Income Exclusion in the \ninstructions for Form 1065 or 1120S. \nSpecific Instructions \nForm 8825 provides space for up to \neight properties. If there are more than \neight properties, attach additional Forms \n8825. \nThe number of columns to be used for \nreporting income and expenses on this \nform may differ from the number of \nrental real estate activities the \npartnership or S corporation has for \npurposes of the passive activity \nlimitations. For example, a partnership \nowns two apartment buildings, each \nlocated in a different city. For purposes \nof the passive activity limitations, the \npartnership grouped both buildings into \na single activity. Although the \npartnership has only one rental real \nestate activity for purposes of the \npassive activity limitations, it must report \nthe income and deductions for each \nbuilding in separate columns.\nHowever, if the partnership or \nS corporation has more than one rental \nreal estate activity for purposes of the \npassive activity limitations, attach a \nstatement to Schedule K that reports \nthe net income (loss) for each separate \nactivity. Also, attach a statement to each \nSchedule K-1 that reports each partner’s \nor shareholder’s share of the net income \n(loss) by separate activity. See Passive \nActivity Reporting Requirements in the \ninstructions for Form 1065 or Form \n1120S for additional information that \nmust be provided for each activity. \nComplete lines 1 through 17 for each \nproperty. But complete lines 18a through \n21 on only one Form 8825. The figures \non lines 18a and 18b should be the \ncombined totals for all forms. \nDo not report on Form 8825 any of the \nfollowing.\n• Income or deductions from a trade or \nbusiness activity or a rental activity other \nthan rental real estate. These items are \nreported elsewhere. \n• Portfolio income or deductions. \n• Section 179 expense deduction. \n• Other items that must be reported \nseparately to the partners or \nshareholders. \n• Commercial revitalization deductions. \nLine 1. For each property, give the street \naddress, city or town, and zip code. If \nthe property is located outside the \nUnited States, give the postal code and \ncountry. Specify the type of property by \nentering one of the following codes in \nthe “Type” column.\nCodes\n1—Single Family Residence\n2—Multi-Family Residence\n3—Vacation or Short-Term Rental\n4—Commercial\n5—Land\n6—Royalties\n7—Self-Rental\n8—Other (include description with the \ncode on Form 8825 or on a separate \nstatement)\nFor each property, enter the number of \ndays rented at fair rental value and days \nwith personal use. For details, see \nsection 280A.\nLine 9. Your interest expense may be \nlimited. See the instructions for Form \n8990, Business Interest Expense \nLimitation Under Section 163(j), for more \ninformation.\nLine 14. The partnership or \nS corporation may claim a depreciation \ndeduction each year for rental property \n(except for land, which is not \ndepreciable). If the partnership or \nS corporation placed property in service \nduring the current tax year or claimed \ndepreciation on any vehicle or other \nlisted property, complete and attach \nForm 4562, Depreciation and \nAmortization. See Form 4562 and its \ninstructions to figure the depreciation \ndeduction. \nPaperwork Reduction Act Notice. We \nask for the information on this form to \ncarry out the Internal Revenue laws of \nthe United States. You are required to \ngive us the information. We need it to \nensure that you are complying with these \nlaws and to allow us to figure and collect \nthe right amount of tax. \nYou are not required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records \nrelating to a form or its instructions must \nbe retained as long as their contents \nmay become material in the \nadministration of any Internal Revenue \nlaw. Generally, tax returns and return \ninformation are confidential, as required \nby section 6103. \nThe time needed to complete and file \nthis form will vary depending on \nindividual circumstances. The estimated \nburden for business taxpayers filing this \nform is approved under OMB control \nnumber 1545-0123 and is included in the \nestimates shown in the instructions for \ntheir business income tax return.\nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making this form \nsimpler, we would be happy to hear from \nyou. See the instructions for the tax \nreturn with which this form is filed. \n" ]
f8697.pdf	1118 Form 8697 (PDF)	https://www.irs.gov/pub/irs-pdf/f8697.pdf	[ "Form 8697 \n(Rev. November 2018) \nDepartment of the Treasury \nInternal Revenue Service \nInterest Computation Under the Look-Back \nMethod for Completed Long-Term Contracts \n▶ Go to www.irs.gov/Form8697 for instructions and latest information.\nOMB No. 1545-1031 \nAttachment \nSequence No. 97 \nFor the filing year beginning \n, and ending \n. See instructions. \nType \nor \nPrint\nName \nNumber, street, and apt., room, or suite no. If a P.O. box, see instructions. \nCity or town, state, and ZIP code \nA Identifying number \nB Check applicable box to show type of taxpayer: \nCorporation \nIndividual \nEstate or trust \nS corporation \nPartnership \nC If you were an owner of an interest in a pass-through entity (such as a partnership or an S corporation) that holds one or more long-term contracts to which this \ninterest computation relates, enter the name and employer identification number of the entity. Attach a schedule if there is more than one such entity. \nName of entity \nEmployer identification number \nPart I \nRegular Method (see instructions) \nFiling Year\n \nYear ended \nmo. \nyr. \nRedetermination Years\n(a) \nYear ended \nmo. \nyr. \n(b) \nYear ended \nmo. \nyr. \n(c) \nTotals \n(Add columns (a) \nand (b).) \n1 \n \n \n \n \n \n \nTaxable income or loss for the prior years shown on tax \nreturn (or as previously adjusted) before net operating loss \nor capital loss carrybacks (other than carrybacks that must \nbe taken into account to properly compute interest under \nsection 460) (see instructions). If you were required to file \nForm 8697 for an earlier year, enter adjusted taxable \nincome for the prior years from line 3, Form 8697, for the \nmost recent filing year that affects the prior years .\n.\n.\n2 \n \n \n \n \n \n \n \n \nAdjustment to income to reflect the difference between: \n(a) the amount of income required to be allocated for \npost-February 1986 contracts completed or adjusted \nduring the tax year based on the actual contract price \nand costs, and (b) the amount of income reported for \nsuch contracts based on estimated contract price and \ncosts. See instructions and attach a schedule listing each \nseparate contract, unless you were an owner of an \ninterest in a pass-through entity reporting this amount \nfrom Schedule K-1 or a similar statement .\n.\n.\n.\n.\n3 \n \nAdjusted \ntaxable \nincome \nfor \nlook-back \npurposes. \nCombine lines 1 and 2. If line 3 is a negative amount, see \ninstructions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4\nIncome tax liability on line 3 amount using tax rates in \neffect for the prior years (see instructions) .\n.\n.\n.\n.\n5 \n \n \n \n \nIncome tax liability shown on return (or as previously \nadjusted) for the prior years (see instructions). If you were \nrequired to file Form 8697 for an earlier year, enter the \namount required to be reported on line 4, Form 8697, for \nthe most recent filing year that affects the prior years .\n6 \n \nIncrease or decrease in tax for the prior years on which \ninterest is due (or is to be refunded). Subtract line 5 from \nline 4 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7 \nInterest due on increase, if any, shown on line 6 (see \ninstructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8 \nInterest to be refunded on decrease, if any, shown on line \n6 (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9 \n \nNet amount of interest to be refunded to you. If line 8, column (c), exceeds line 7, column (c), enter the excess. File \nForm 8697 separately; do not attach it to your tax return (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10 \n \nNet amount of interest you owe. If line 7, column (c), exceeds line 8, column (c), enter the excess. Attach Form 8697 \nto your tax return. See instructions for where to include this amount on your return \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nFor Privacy Act and Paperwork Reduction Act Notice, see instructions. \nCat. No. 64598V \nForm 8697 (Rev. 11-2018) \n", "Form 8697 (Rev. 11-2018) \nPage 2 \nPart II \nSimplified Marginal Impact Method (see instructions)\nDate of each prior year to which interest \ncomputation relates: \n(a) \nYear ended \nmo. \nyr. \n(b) \nYear ended \nmo. \nyr. \n(c) \nYear ended \nmo. \nyr. \n(d) \nTotals \n(Add columns (a), \n(b), and (c).) \n1 \n \n \n \n \n \n \n \n \nAdjustment to regular taxable income to reflect the \ndifference between: (a) the amount of such income required \nto be allocated for post-February 1986 contracts completed \nor adjusted during the tax year based on actual contract \nprice and costs, and (b) the amount of such income \nreported for such contracts based on estimated contract \nprice and costs. See instructions and attach a schedule \nlisting each separate contract, unless you were an owner of \nan interest in a pass-through entity reporting this amount \nfrom Schedule K-1 or a similar statement \n.\n.\n.\n.\n.\n2 \n \nIncrease or decrease in regular tax for prior years. Multiply \nline 1 in each column by the applicable regular tax rate \n(see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nNote: For prior years beginning before 1987, skip lines 3 \nand 4 and enter on line 5 the amount from line 2. \n3 \n \n \n \n \n \n \n \n \nAdjustment to alternative minimum taxable income to reflect \nthe difference between: (a) the amount of such income \nrequired to be allocated for post-February 1986 contracts \ncompleted or adjusted during the tax year based on actual \ncontract price and costs, and (b) the amount of such income \nreported for such contracts based on estimated contract \nprice and costs. See instructions and attach a schedule \nlisting each separate contract, unless you were an owner of \nan interest in a pass-through entity reporting this amount \nfrom Schedule K-1 or a similar statement .\n.\n.\n.\n.\n4 \n \nNote: For tax years beginning after 2017, the alternative \nminimum tax for corporations has been repealed. \nIncrease or decrease in alternative minimum tax (AMT) for \nprior years. Multiply line 3 in each column by the \napplicable AMT rate (see instructions) .\n.\n.\n.\n.\n.\n5 \nEnter the larger of line 2 or line 4. See instructions if either \namount is negative \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nPass-through entities: Skip line 6 and enter on line 7 the \namount from line 5. \n6 \n \n \n \n \n \nOverpayment ceiling. For each column in which line 5 is a \nnegative number, enter your total tax liability for the prior year, \nas adjusted for past applications of the look-back method \nand after net operating loss, capital loss, net section 1256 \ncontracts loss, and credit carryovers and carrybacks to that \nyear. For each column in which line 5 is a positive number, \nleave line 6 blank and enter on line 7 the amount from line 5\n7 \n \n \nIncrease or decrease in tax for the prior years on which interest is \ndue (or is to be refunded). Enter the amount from line 5 or line 6, \nwhichever is smaller. Treat both numbers as positive when making \nthis comparison, but enter the amount as a negative number \n.\n8 \nInterest due on increase, if any, shown on line 7 (see \ninstructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9 \nInterest to be refunded on decrease, if any, shown on line \n7 (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10 \nNet amount of interest to be refunded to you. If line 9, column (d), exceeds line 8, column (d), enter the excess. File \nForm 8697 separately; do not attach it to your tax return (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n11 \nNet amount of interest you owe. If line 8, column (d), exceeds line 9, column (d), enter the excess. Attach Form 8697 \nto your tax return. See instructions for where to include this amount on your return \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nSignature(s) Complete this section only if this form is being filed separately. \nSign \nHere \nUnder penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge \nand belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. \n▶\nYour signature\nDate \nSpouse's signature. If a joint return, both must sign\nDate \nPaid \nPreparer \nUse Only\nPrint/Type preparer's name\nPreparer's signature\nDate\nCheck if \nself-employed\nPTIN\nFirm's name ▶\nFirm's EIN ▶\nFirm's address ▶\nPhone no.\nForm 8697 (Rev. 11-2018) \n" ]
i8866.pdf	1118 Inst 8866 (PDF)	https://www.irs.gov/pub/irs-pdf/i8866.pdf	[ "Instructions for Form 8866\n(Rev. November 2018)\nInterest Computation Under the Look-Back Method for Property Depreciated Under \nthe Income Forecast Method\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue \nCode unless otherwise noted.\nGeneral Instructions\nFuture Developments\nFor the latest information about \ndevelopments related to Form 8866 and \nits instructions, such as legislation \nenacted after they were published, go to \nIRS.gov/Form8866.\nWhat's New\nThe tax rate used for the interest \ncomputation for individuals, \ncorporations, and certain pass-through \nentities has changed. See the \ninstructions for line 6, later.\nPurpose of Form\nUse Form 8866 to figure the interest due \nor to be refunded under the look-back \nmethod of section 167(g)(2) for property \nplaced in service after September 13, \n1995, that is depreciated under the \nincome forecast method as described in \nsection 167(g).\nThe income forecast method \ngenerally is limited to depreciation of:\n• Motion picture films,\n• Video tapes,\n• Sound recordings,\n• Copyrights,\n• Books, and\n• Patents.\nWho Must File\nGeneral Rule\nYou generally must file Form 8866 to \nfigure interest under the look-back \nmethod for each recomputation year for \nproperty placed in service after \nSeptember 13, 1995, that you \ndepreciate under the income forecast \nmethod.\nException. The look-back method \ndoes not apply for any property that had \nan unadjusted basis (total capitalized \ncost) of $100,000 or less at the end of \nthe recomputation year.\nRecomputation Year\nA recomputation year is generally the \n3rd and 10th tax years after the tax year \nin which the property was placed in \nservice.\nException. A tax year is not a \nrecomputation year for the property if, \nfor each year before the recomputation \nyear, the actual income from the \nproperty is within 10% of the estimated \nincome taken into account in \ndetermining the depreciation deduction \nfor the property under the income \nforecast method.\nAdditional Costs\nAny costs incurred after the property \nwas placed in service (that is not treated \nas separate property—see below) are \ntaken into account by discounting (using \nthe federal mid-term rate determined \nunder section 1274(d) as of the time the \ncost was incurred) the cost to its value \nas of the date the property was placed \nin service. However, you may elect not \nto apply this discounting rule to any \nproperty.\nSeparate property. The following \ncosts are treated as separate property.\n• Any costs incurred related to any \nproperty after the 10th tax year after the \ntax year the property was placed in \nservice.\n• Any other costs incurred if they are \nsignificant and give rise to a significant \nincrease in the income from the property \nwhich was not included in the estimated \nincome from the property.\nPass-Through Entities\nA pass-through entity (partnership, S \ncorporation, or trust) that is not closely \nheld must apply the look-back method \nat the entity level to any property for \nwhich substantially all of the gross \nincome is from U.S. sources. A \npass-through entity is considered \nclosely held if, at any time during any \ntax year for which there is income \nrelated to the property, 50% or more (by \nvalue) of the beneficial interests in the \nentity is held (directly or indirectly) by or \nfor five or fewer persons. For this \npurpose, rules similar to the constructive \nownership rules of section 1563(e) \napply.\nIf you are an owner of an interest in a \npass-through entity in which any \nproperty was depreciated under the \nincome forecast method and the entity \nis not subject to the look-back method at \nthe entity level for that property, you \nmust file this form for your tax year that \nends with or includes the end of the \nentity's recomputation year. The \npass-through entity will provide on \nSchedule K-1 the information you need \nto complete this form.\nChange of Taxpayer\nIf the taxpayer deducting depreciation \nunder the income forecast method \nchanges prior to the recomputation \nyear, the taxpayer as of the end of the \nrecomputation year will be responsible \nfor the payment of interest, if any, due \nfor any year in which the property was \ndepreciated under the income forecast \nmethod. Generally, only the taxpayer \nthat had depreciated property under the \nincome forecast method in a year that \nan overpayment occurred may request \na refund of interest on the overpayment.\nFiling Instructions\nInterest You Owe (or No \nInterest Is To Be Refunded to \nYou)\nIf you owe interest, or no interest is to be \nrefunded to you, attach Form 8866 to \nyour income tax return. You do not have \nto sign Form 8866 and the paid preparer \nsection does not have to be completed.\nFor taxpayers other than \npartnerships, include any interest due in \nthe amount to be entered for total tax \n(after credits and other taxes) on your \nreturn (for example, 2018 Form 1040, \nline 15; or 2018 Form 1120, Schedule J, \nline 9d, etc.). Next to the entry space, \nwrite “From Form 8866” and the amount \nof interest due.\nFor partnerships, write “From Form \n8866” and any interest due in the \nbottom margin of the tax return, and \nattach a check or money order for the \nfull amount payable to “United States \nTreasury.” Write the partnership's \nemployer identification number (EIN), \ndaytime phone number, and “Form \n8866 Interest” on the check or money \norder.\nSep 24, 2018\nCat. No. 26332N\n", "Interest To Be Refunded to You\nIf interest is to be refunded to you, do \nnot attach Form 8866 to your income tax \nreturn. Instead, file Form 8866 \nseparately with the IRS at the applicable \naddress listed below.\n• Individuals:\nDepartment of Treasury\nInternal Revenue Service\nPhiladelphia, PA 19255-0001\n• All others:\nDepartment of Treasury\nInternal Revenue Service\nCincinnati, OH 45999-0001\nComplete the Signature section on \nForm 8866 following the instructions for \nthe Signature section of your income tax \nreturn. If you file a joint return, the \nsignature of both spouses is required on \nForm 8866. A paid preparer also must \ncomplete the Signature section. If \nadditional Forms 8866 are needed (to \nshow more than 2 prior tax years), sign \nonly the first Form 8866.\nFile Form 8866 by the date you are \nrequired to file your income tax return \n(including extensions). Keep a copy of \nForm 8866 and any attached schedules \nfor your records.\nFiling a Corrected Form \n8866\nYou must file a corrected Form 8866 \nonly if the amount shown on line 6 for \nany prior year changes as a result of an \nerror you made, an income tax \nexamination, or the filing of an amended \ntax return.\nWhen completing line 1 of the \ncorrected Form 8866, follow the \ninstructions on the form but do not enter \nthe adjusted taxable income from line 3 \nof the original Form 8866. When \ncompleting line 5 of the corrected Form \n8866, do not include the interest due, if \nany, from line 10 of the original Form \n8866 that was included in your total tax \nwhen Form 8866 was filed with your tax \nreturn.\n• If both the original and corrected \nForms 8866 show interest you owe, file \nan amended income tax return following \nthe filing instructions, earlier, and the \namended return instructions for your tax \nreturn.\n• If both the original and corrected \nForms 8866 show interest to be \nrefunded to you, write “Amended” in the \ntop margin of the corrected Form 8866, \nand file it separately following the filing \ninstructions, earlier.\n• If your original Form 8866 shows \ninterest you owe and the corrected \nForm 8866 shows interest to be \nrefunded to you, you must:\n1. File an amended tax return \nshowing $0 interest from Form 8866 \nand\n2. File the corrected Form 8866 \nseparately (but do not write “Amended” \nat the top of the form because this is the \nfirst Form 8866 that you will file \nseparately for this recomputation year). \nFollow the filing instructions, earlier, and \nthe amended return instructions for your \ntax return.\n• If the original Form 8866 shows \ninterest to be refunded to you and the \ncorrected Form 8866 shows interest you \nowe, you must:\n1. File the corrected Form 8866 \nseparately (with “Amended” written at \nthe top) showing $0 interest to be \nrefunded and\n2. File an amended income tax \nreturn and attach a copy of the \ncorrected Form 8866. Follow the filing \ninstructions, earlier, and the amended \nreturn instructions for your tax return.\nAttachments\nIf you need more space, attach separate \nsheets to the back of Form 8866. Put \nyour name and identifying number on \neach sheet.\nSpecific Instructions\nRecomputation Year\nFill in the recomputation year line at the \ntop of the form to show the tax year for \nwhich this form is being filed. If you were \nan owner of an interest in a \npass-through entity that has depreciated \none or more properties under the \nincome forecast method, enter your tax \nyear that ends with or includes the end \nof the entity's recomputation year.\nName\nEnter the name shown on your federal \nincome tax return for the recomputation \nyear. If you are an individual filing a joint \nreturn, also enter your spouse's name \nas shown on Form 1040.\nAddress\nEnter your address only if you are filing \nthis form separately. Include the \napartment, suite, room, or other unit \nnumber after the street address.\nP.O. Box\nEnter your box number instead of your \nstreet address only if your post office \ndoes not deliver mail to your home.\nForeign Address\nEnter the information in the following \norder: city, province or state, and \ncountry. Follow the country's practice for \nentering the postal code. Please do not \nabbreviate the country name.\nIdentifying Number\nIf you are an individual, enter your social \nsecurity number. Other filers must use \ntheir EIN.\nRecomputation year column\nEnter the month and year for the \nrecomputation year listed at the top of \nthis form.\nColumns (a) and (b)\nEnter at the top of each column the \nending month and year for:\n• Each tax year prior to the \nrecomputation year in which you \ndepreciated property under the income \nforecast method to which this form \napplies and\n• Any other tax year affected by such \nyears.\nNote. If there are more than 2 prior tax \nyears, attach additional Forms 8866 as \nneeded. On the additional Forms 8866, \nenter your name, identifying number, \nand tax year. Complete lines 1 through \n8 (as applicable), but do not enter totals \nin column (c). Enter totals only in \ncolumn (c) of the first Form 8866.\nLine 1\nDo not reduce taxable income or \nincrease a loss on line 1 by any \ncarryback of a net operating loss, net \nsection 1256 contracts loss, or capital \nloss, except to the extent that carryback \nresulted from or was adjusted by the \nredetermination of depreciation under \nthe income forecast method for \nlook-back purposes.\nNote. The 2-year carryback rule does \nnot apply to net operating losses arising \nin the tax years ending after 2017. An \nexception applies to farmers and \nnon-life insurance companies. See \nsection 172(b) as amended by P.L. \n115-97, section 13302.\nLine 2\nIn each column, show a net increase to \ntaxable income as a positive amount \nand a net decrease as a negative \namount.\nIn figuring the net adjustment to be \nentered in each column on line 2, be \nsure to take into account any other \nincome and expense adjustments that \n-2-\n", "may result from the increase (or \ndecrease) to depreciation under the \nincome forecast method (for example, \nfor an individual, a change to adjusted \ngross income may affect medical \nexpenses).\nIf there are no adjustments besides \nthe look-back adjustments, the sum of \nall line 2 amounts should be zero and \nreflected in column 2(c). If there are \nadditional adjustments that result from \nthe application of the look-back, leave \ncolumn 2(c) blank and reflect the \namounts in the schedule below as \ndescribed in item 3.\nInclude the following on an attached \nschedule.\n1. Identify each property \ndepreciated under the income forecast \nmethod to which this form applies.\n2. For each property, report in \ncolumns for each prior year: (a) the \namount of depreciation previously \ndeducted based on estimated future \nincome and (b) the amount of \ndepreciation allowable for each prior \nyear based on actual income earned \nbefore the end of the recomputation \nyear and estimated future income to be \nearned after the recomputation year. \nTotal the columns for each prior year \nand show the net adjustment to \ndepreciation.\n3. Identify any other adjustments \nthat result from a change in depreciation \nunder the income forecast method and \nshow the amounts in the columns for the \naffected years so that the net \nadjustment shown in each column on \nthe attached schedule agrees with the \namounts shown on line 2.\nAn owner of an interest in a \npass-through entity is not required to \nprovide the detail listed in 1 and 2 with \nrespect to prior years. The entity should \nprovide the line 2 amounts with \nSchedule K-1 or on a separate \nstatement for its recomputation year.\nNote. Taxpayers reporting line 2 \namounts from more than one \nSchedule K-1 (or a similar statement) \nmust attach a schedule detailing by \nentity the net change to depreciation \nunder the income forecast method.\nLine 3\nIf line 3 results in a negative amount, it \nrepresents a look-back net operating \nloss (NOL). The adjustment in line 2 \neither created, increased, or decreased \nthe net operating loss. The change in \nthe amount of the net operating loss \nwould be carried back or forward to the \nappropriate tax year and the \nhypothetical tax would be recomputed \nin the carryback/forward year. However, \nthe computation period for computing \ninterest on NOLs is different. See the \nexceptions listed on lines 7 and 8 \nbelow.\nNote. The 2-year carryback rule does \nnot apply to net operating losses arising \nin tax years ending after 2017. An \nexception applies to farmers and \nnon-life insurance companies. See \nsection 172(b) as amended by P.L. \n115-97, section 13302.\nLines 4 and 5\nReduce the tax liability to be entered on \nlines 4 and 5 by allowable credits (other \nthan refundable credits, for example, \nthe credit for taxes withheld on wages, \nthe earned income credit, the additional \nchild tax credit, the credit for federal tax \npaid on fuels, etc.), but do not take into \naccount any credit carrybacks to the \nprior year in computing the amount to \nenter on lines 4 and 5 (except to the \nextent of carrybacks that resulted from \nor were adjusted by the redetermination \nof depreciation for look-back purposes). \nInclude on lines 4 and 5 any taxes (such \nas alternative minimum tax) required to \nbe taken into account in the \ncomputation of your tax liability (as \noriginally reported or as redetermined).\nLine 6\nPass-through entities. Multiply the \namount on line 2 by the applicable \nregular tax rate for each prior year \nshown in column (a) or (b). The \napplicable regular tax rate is as follows.\n1. Pass-through entities in which, at all \ntimes during the year, more than 50% of \nthe interests in the entity are held by \nindividuals directly or through other \npass-through entities. The rates for tax \nyears beginning:\na. In 2000 or earlier\n. . . . .\n39.6%\nb. In 2001 . . . . . . . . . . . .\n39.1%\nc. In 2002 \n. . . . . . . . . . .\n38.6%\nd. In 2003 through \n2012 . . . . . . . . . . . . . . .\n35.0%\ne. In 2013 through \n2017\n. . . . . . . . . . . . . . .\n39.6%\nf. In 2018 or later . . . . . . .\n37.0%\n2. All other pass-through entities not \nincluded in 1 above:\na. In 2017 or earlier\n. . . . .\n35%\nb. In 2018 or later\n. . . . . .\n21%\nLines 7 and 8\nFor the increase or decrease in tax for \neach prior year, interest due or to be \nrefunded must be computed at the \napplicable interest rate and \ncompounded on a daily basis, generally \nfrom the due date (not including \nextensions) of the return for the prior \nyear until the earlier of:\n• The due date (not including \nextensions) of the return for the \nrecomputation year, or\n• The date the return for the \nrecomputation year is filed and any \nincome tax due for that year has been \nfully paid.\nExceptions\n• If a net operating loss, capital loss, \nnet section 1256 contracts loss, or \ncredit carryback is being increased or \ndecreased as a result of the adjustment \nmade to net income due to refiguring \ndepreciation under the income forecast \nmethod, the interest due or to be \nrefunded must be computed on the \nincrease or decrease in tax attributable \nto the change to the carryback only from \nthe due date (not including extensions) \nof the return for the prior year that \ngenerated the carryback and not from \nthe due date of the return for the year in \nwhich the carryback was absorbed. See \nsection 6611(f).\n• In the case of a decrease in tax on \nline 6, if a refund has been allowed for \nany part of the income tax liability shown \non line 5 for any year as a result of a net \noperating loss, capital loss, net section \n1256 contracts loss, or credit carryback \nto such year, and the amount of the \nrefund exceeds the amount on line 4, \ninterest is allowed on the amount of \nsuch excess only until the due date (not \nincluding extensions) of the return for \nthe year in which the carryback arose.\nNote. If a different method of interest \ncomputation must be used to produce \nthe correct result in your case, use that \nmethod and attach an explanation of \nhow the interest was computed.\nApplicable Interest Rates\nThe overpayment rate designated under \nSection 6621 is used to calculate the \ninterest for both hypothetical \noverpayments and underpayments. The \napplicable interest rates are published \nquarterly in revenue rulings in the \n-3-\n", "Internal Revenue Bulletin available at \nIRS.gov.\nHowever, for depreciation deducted \nin tax years ending after August 5, 1997, \nan interest rate is determined for each \ninterest accrual period. The interest \naccrual period starts on the day after the \nreturn due date (not including \nextensions) for each prior tax year and \nends on the return due date for the \nfollowing tax year. The interest rate in \neffect for the entire interest accrual \nperiod is the overpayment rate \ndetermined under section 6621(a)(1) \napplicable on the first day of the interest \naccrual period.\nEven though the interest rates \nchange quarterly, for look-back \npurposes the interest rate stays the \nsame for the accrual period which is \ngenerally one year. The applicable \ninterest rates for non-corporate \ntaxpayers are shown in Table 1 (for \ninterest accrual periods beginning after \nJan. 1, 2008).\nThe applicable interest rates for \ncorporate taxpayers for the first $10,000 \nare shown in Table 2. The applicable \ninterest rates for corporate taxpayers for \namounts in excess of $10,000 are \nshown in Table 3.\nLine 9\nAdditional interest to be refunded for \nperiods after the due date of the return, \nif any, will be computed by the IRS and \nincluded in your refund. Report the \namount on line 9 (or the amount \nrefunded by the IRS if different) as \ninterest income on your income tax \nreturn for the tax year in which it is \nreceived or accrued.\nLine 10\nCorporations (other than S \ncorporations) may deduct this amount \n(or the amount computed by the IRS if \ndifferent) as interest expense for the tax \nyear in which it is paid or incurred. For \nindividuals and other taxpayers, this \ninterest is not deductible.\nTable 1 \nInterest Rates for Non-corporate \nTaxpayers\n From\nThrough\n Rate\nTable\nPage\n1/1/08\n3/31/08\n7%\n67\n621\n4/1/08\n6/30/08\n6%\n65\n619\n7/1/08\n9/30/08\n5%\n63\n617\n10/1/08\n12/31/08\n6%\n65\n619\n1/1/09\n3/31/09\n5%\n15\n569\n4/1/09\n12/31/10\n4%\n13\n567\n1/1/11\n3/31/11\n3%\n11\n565\n4/1/11\n9/30/11\n4%\n13\n567\n10/1/11\n12/31/11\n3%\n11\n565\n1/1/12\n12/31/12\n3%\n59\n613\n1/1/13\n12/31/15\n3%\n11\n565\n1/1/16\n3/31/16\n3%\n59\n613\n4/1/16\n12/31/16\n4%\n61\n615\n1/1/17\n3/31/18\n4%\n13\n567\n4/1/18\n9/30/18\n5%\n15\n569\nTable 2\nInterest Rates for Corporate \nIncreases or Decreases in Tax of \n$10,000 or Less\n From\nThrough\nRate\nTable\nPage\n1/1/08\n3/31/08\n6% \n65\n619\n4/1/08\n6/30/08\n5%\n 63\n617\n7/1/08\n9/30/08\n4%\n 61\n615\n10/1/08\n12/31/08\n5%\n 63\n617\n1/1/09\n3/31/09\n4%\n 13\n567\n4/1/09\n12/31/10\n3%\n 11\n565\n1/1/11\n3/31/11\n2%\n 9\n563\n4/1/11\n9/30/11 \n3%\n11\n565\n10/1/11\n12/31/11\n2%\n9\n563\n1/1/12\n12/31/12\n2%\n57\n611\n1/1/13\n12/31/15\n2%\n9\n563\n1/1/16\n3/31/16\n2%\n57\n611\n4/1/16\n12/31/16\n3%\n59\n613\n1/1/17\n3/31/18\n3%\n11\n565\n4/1/18\n9/30/18\n4%\n13\n567\nTable 3 \nInterest Rates for Corporate \nIncreases or Decreases in Tax \nExceeding $10,000\n From\nThrough\nRate\nTable\nPage\n1/1/08\n3/31/08\n4.5%\n62\n616\n4/1/08\n6/30/08\n3.5%\n60\n614\n7/1/08\n9/30/08\n2.5%\n58\n612\n10/1/08\n12/31/08\n3.5%\n60\n614\n1/1/09\n3/31/09\n2.5%\n10\n564\n4/1/09\n12/31/10\n1.5%\n 8\n562\n1/1/11\n3/31/11\n0.5%\n –\n –\n4/1/11\n9/30/11\n1.5%\n 8\n562\n10/1/11\n3/31/16\n0.5%\n –\n –\n4/1/16\n12/31/16\n1.5%\n56\n610\n1/1/17\n3/31/18\n1.5%\n8\n562\n4/1/18\n9/30/18\n2.5%\n10\n564\nPrivacy Act and Paperwork Reduc-\ntion Act Notice. We ask for the \ninformation on this form to carry out the \nInternal Revenue laws of the United \nStates. We need it to ensure that you \nare complying with these laws and to \nfigure and collect or refund the correct \namount of interest. Section 167(g) \nprovides special rules for computing \ninterest under the look-back method for \nproperty depreciated under the income \nforecast method. Sections 6001 and \n6109 and their regulations require you \nto provide this information, including \nyour identifying number, if this provision \napplies to you. If you do not file Form \n8866, do not provide the information we \nask for, or provide fraudulent \ninformation, you may forfeit any refund \nof interest otherwise owed to you and \nbe subject to other penalties.\nYou are not required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records \nrelating to a form or its instructions must \nbe retained as long as their contents \nmay become material in the \nadministration of any Internal Revenue \nlaw. Generally, tax returns and return \ninformation are confidential, as required \nby section 6103. However, section 6103 \nsometimes permits or requires us to \ndisclose this information.\nWe may give the information to the \nDepartment of Justice and to other \nfederal agencies, as provided by law. \nWe may give it to cities, states, the \nDistrict of Columbia, and U.S. \ncommonwealths or possessions to carry \nout their tax laws. We may give it to \nforeign governments because of tax \ntreaties they have with the United \nStates. We also may disclose this \ninformation to federal and state \nagencies to enforce federal nontax \ncriminal laws and to combat terrorism.\nThe time needed to complete and file \nthis form will vary depending on \nindividual circumstances. The estimated \nburden for individual taxpayers filing this \nform is approved under OMB control \nnumber 1545-0074 and is included in \nthe estimates shown in the instructions \nfor their individual income tax return. \nThe estimated burden for all other \ntaxpayers who file this form is shown \nbelow.\nRecordkeeping. . . . . . .\n7 hr., 39 min.\nLearning about the law\n or the form . . . . . . . . .\n1 hr., 33 min.\nPreparing, copying,\n assembling, and \nsending\n the form to the IRS . . .\n2 hr., 56 min.\nIf you have comments or suggestions \nfor making this form simpler, we would \nbe happy to hear from you. You can \nsend us comments from IRS.gov/\nFormComments. Or you can send us \n-4-\n", "your comments to: Internal Revenue \nService; Tax Forms and Publications \nDivision: SE:W:CAR:MP:T;\n1111 Constitution Ave.; NW; IR-6526; \nWashington, DC 20224. Do not send \nthe tax form to this office. Instead, see \nFiling Instructions, earlier.\n-5-\n" ]
f4029.pdf	1118 Form 4029 (PDF)	https://www.irs.gov/pub/irs-pdf/f4029.pdf	[ "Form 4029\nApplication for Exemption From Social Security and \nMedicare Taxes and Waiver of Benefits\n(Rev. November 2018) \nDepartment of the Treasury \nInternal Revenue Service \n▶ Go to www.irs.gov/Form4029 for the latest information. \n▶ Before you file this form, see the instructions under Who may apply on page 2. \n▶ This exemption is granted only if the IRS returns a copy to you marked “Approved.”\nOMB No. 1545-0064 \nFile Three Copies\nCaution: Approval of Form 4029 exempts you from social security and Medicare taxes only. The exemption does not apply to federal income tax. \nMinisters, members of religious orders, and Christian Science practitioners, see Form 4361, Application for Exemption From Self-Employment Tax for \nUse by Ministers, Members of Religious Orders, and Christian Science Practitioners. \nPart I \nTo Be Completed by Applicant\nPrint or type \n1 Name of taxpayer \nAddress (number, street, or P.O. box) \nCity or town, state, and ZIP code \n2 Social security number \n3 Date of birth \n4 Contact phone number (optional)\n5 \nDo not send me my Social Security Statement. \nI certify that I am and continuously have been a member of \n(Name of religious group) \n(Religious district or congregation, and county and/or city, state, and ZIP code) \nsince \n(Month) \n(Day) \n(Year) \n, and as a follower of the established teachings of that group, I am conscientiously opposed to \naccepting benefits of any private or public insurance that makes payments in the event of death, disability, old age, or retirement; or makes payments for the \ncost of medical care; or provides services for medical care. Public insurance includes any insurance system established by the Social Security Act. \nI request that I be exempted from paying social security and Medicare taxes on my earnings from self-employment under Internal Revenue Code section 1401 \nand from the employer’s share of social security and Medicare taxes under Internal Revenue Code section 3111. \nI further request exemption from the employee’s share of social security and Medicare taxes under Internal Revenue Code section 3101, for my services as an \nemployee whenever I am employed by an employer who has an identical exemption from social security and Medicare taxes. \nI waive all rights to any social security payment or benefit under Titles II and XVIII of the Social Security Act. I understand and agree that no benefits or other \npayments of any kind under Titles II and XVIII of the Social Security Act will be paid based on my wages and self-employment income to any other person. I certify that I \nhave never received benefits or payments under the above titles, nor has anyone else received these benefits based on my earnings. \nI agree to notify the Internal Revenue Service within 60 days of any occurrence that results in my no longer being a member of the religious group described \nabove, or no longer following the established teachings of this group. See Where to file on page 2. \nFurthermore, I understand that if the tax exemption for myself or for my employer under sections 1402(g)(1) or 3127 of the Internal Revenue Code is no longer \neffective, this waiver will also no longer be effective for: \n• Myself, with respect to all my wages and self-employment income; and \n• My employees with respect to wages I may pay to them; and that if my employer’s exemption is no longer in effect, my exemption will end with respect to \nwages paid to me by my employer. However, the waiver will no longer be effective only to the extent that benefits and other payments under Titles II and XVIII of \nthe Social Security Act can be payable on the basis of: \n• My self-employment income for and after the first tax year in which the exemption ends; and \n• My wages for and after the calendar quarter following the calendar quarter in which the exemption no longer meets the requirements of section 1402(g)(1) or \n3127 on which the end of the exemption is based. \nUnder penalties of perjury, I declare that I have examined this application and waiver, and to the best of my knowledge and belief, it is true and correct. \nSignature of Applicant ▶\nDate ▶\nPart II \nTo Be Completed by Authorized Representative of Religious Group (Print or type) \nI certify that \n(Name of taxpayer)\nis a member of \n(Name of religious group/district/congregation) \n. \nName of Authorized Representative \n(Please print or type) \n(Address)\nSignature of \nAuthorized Representative ▶\nTitle ▶\nDate ▶\nSocial Security Administration Use Only \nThis religious group is recognized as being in existence continuously since December 31, 1950, as providing a reasonable level of living for \nits dependent members, and as being conscientiously opposed to public or private insurance. \nThis religious group is not recognized as being in existence continuously since December 31, 1950, as providing a reasonable level of living \nfor its dependent members, and/or as being conscientiously opposed to public or private insurance. \nSignature of \nAuthorized SSA Representative ▶\nDate ▶ \nInternal Revenue Service Use Only \nApproved for exemption from social security and Medicare taxes. (See Caution before Part I above.) \nDisapproved for exemption from social security and Medicare taxes. \nSignature and Title of \nAuthorized IRS Representative ▶\nDate ▶\nFor Privacy Act and Paperwork Reduction Act Notice, see page 2. \nCat. No. 41277T \nForm 4029 (Rev. 11-2018) \n", "Form 4029 (Rev. 11-2018) \nPage 2 \nSection references are to the Internal Revenue Code unless otherwise noted.\nFuture Developments\nFor the latest information about developments related to Form 4029 and its \ninstructions, such as legislation enacted after they were published, go to \nwww.irs.gov/Form4029. \nGeneral Instructions \nPurpose of form. Form 4029 is used by members of recognized religious \ngroups to apply for exemption from social security and Medicare taxes. The \nexemption is for individuals and partnerships (when all the partners have \napproved certification). \nNote: The election to waive social security benefits, including Medicare \nbenefits, applies to all wages and self-employment income earned before \nand during the effective period of this exemption and is irrevocable for that \nperiod. \nWho may apply. You may apply for this exemption if you are a member of, \nand follow the teachings of, a recognized religious group (as defined below). \nIf you already have approval for exemption from self-employment taxes, you \nare considered to have met the requirements for exemption from social \nsecurity and Medicare taxes on wages and do not need to file this form. \nYou are not eligible for this exemption if you received social security \nbenefits or payments, or if anyone else received these benefits or payments \nbased on your wages or self-employment income. However, you can file \nForm 4029 and be considered for approval if you paid back any benefits you \nreceived. \nRecognized religious group. A recognized religious group must meet all the \nfollowing requirements. \n• It is conscientiously opposed to accepting benefits of any private or public \ninsurance that makes payments in the event of death, disability, old age, or \nretirement; makes payments for the cost of medical care; or provides \nservices for medical care (including social security and Medicare benefits). \n• It has provided a reasonable level of living for its dependent members. \n• It has existed continuously since December 31, 1950. \nCertification. In order to complete the certification portion under Part I, \nyou need to enter your religious group (on the first line) followed by the \nreligious district or congregation (on the second line). For example, if you \nenter “Old Order Amish” as your religious group, then you would enter \n“Conewango Valley North District,” “Conewango Valley West District,” etc., \non the second line as the district. However, if you are Anabaptist or \nMennonite, enter the name of your religious group as “Unaffiliated Mennonite \nChurches” or “Eastern Pennsylvania Mennonite Church,” etc., and the \ncongregation as “Antrim Mennonite Church (Anabaptist)” or “Bethel \nMennonite Church (Mennonite),” on the second line. \nWhen to file. File Form 4029 when you want to apply for exemption from \nsocial security and Medicare taxes. This is a one-time election. Keep your \napproved copy of Form 4029 for your permanent records. \nWhere to file. Send the original and two copies of Form 4029 to: \nSocial Security Administration \nSecurity Records Branch \nAttn: Religious Exemption Unit \nP.O. Box 7 \nBoyers, PA 16020\nIf you are no longer a member or no longer follow the teachings of the \nreligious group, your exemption is no longer effective. Notify the Internal \nRevenue Service by sending a letter to: \nDepartment of the Treasury \nInternal Revenue Service Center \nPhiladelphia, PA 19255-0733 \nSocial security number. Enter your social security number on line 2. If you \ndo not have a social security number, file Form SS-5, Application for a Social \nSecurity Card, at your local social security office. You can get Form SS-5 \nfrom the SSA website at www.ssa.gov/forms/ss-5.pdf, at SSA offices, or by \ncalling 1-800-772-1213.\nEffective period of exemption. An approved exemption granted to \nemployers and employees is effective on the first day of the first quarter after \nthe quarter in which Form 4029 is filed. An approved exemption granted to \nself-employed individuals is effective when granted and applies for all years \nfor which you satisfy the requirements. The exemption will continue as long \nas you (or in the case of wage payments, both the employee and employer) \ncontinue to meet the exemption requirements. \nSignature. The completed Form 4029 must be signed and dated by the \napplicant in Part I and by the authorized representative of the religious group/\ndistrict/congregation in Part II. \nHow to show exemption from self-employment taxes on Form 1040. If \nthe IRS returned your copy of Form 4029 marked “Approved,” write \n“Exempt—Form 4029” on the “Self-employment tax” line.\nInstructions to Employers \nEmployees without Form 4029 approval. If you have employees who do \nnot have an approved Form 4029, you must withhold the employee’s share \nof social security and Medicare taxes and pay the employer’s share. \nReporting exempt wages. If you are a qualifying employer with one or more \nqualifying employees, you are not required to report wages that are exempt \nunder section 3127. Do not include these wages for social security and \nMedicare tax purposes on Form 941, Employer’s QUARTERLY Federal Tax \nReturn; Form 943, Employer’s Annual Tax Return for Agricultural Employees; \nor on Form 944, Employer’s ANNUAL Federal Tax Return. If you have \nreceived an approved Form 4029, check the box on line 4 of Form 941 (line 3 \nof Form 944) and write “Form 4029” in the empty space below the check \nbox. If you file Form 943 and have received an approved Form 4029, write \n“Form 4029” to the left of the wage entry spaces for Total wages subject to \nsocial security taxes and Total wages subject to Medicare taxes. \nPreparation of Form W-2. When you prepare Form W-2 for a qualifying \nemployee, enter “Form 4029” in the box marked “Other.” Do not make any \nentries in the boxes for Social security wages, Medicare wages and tips, \nSocial security tax withheld, or Medicare tax withheld for these employees. \nPrivacy Act and Paperwork Reduction Act Notice. We ask for the \ninformation on this form to carry out the Internal Revenue laws of the United \nStates. We need this information to ensure that you are complying with these \nlaws and to allow us to figure and to collect the right amount of tax. Applying \nfor an exemption from social security and Medicare taxes is voluntary. \nProviding the requested information, however, is mandatory if you apply for \nthe exemption. Our legal right to ask for the information requested on this \nform is Internal Revenue Code sections 6001, 6011, 6012(a), and 6109. Code \nsection 6109 requires that you provide your social security number on what \nyou file. If you fail to provide all or part of the information requested on Form \n4029, your application may be denied. If you provide false or fraudulent \ninformation, you may be subject to penalties.\nGenerally, tax returns and return information are confidential, as required \nby section 6103. However, section 6103 allows or requires the Internal \nRevenue Service to disclose or give the information shown on your tax return \nto others as described in the Code. For example, we may disclose your tax \ninformation to the Department of Justice for civil and criminal litigation, and \nto cities, states, the District of Columbia, and U.S. commonwealths and \npossessions for use in administering their tax laws. We may also disclose \nthis information to other countries under a tax treaty, to federal and state \nagencies to enforce federal nontax criminal laws, or to federal law \nenforcement and intelligence agencies to combat terrorism. \nPlease keep this notice with your records. It may help you if we ask for \nother information. If you have any questions about the rules for filing and \ngiving information, please call or visit any Internal Revenue Service office. \nThe time needed to complete and file this form will vary depending on \nindividual circumstances. The estimated average time is: Recordkeeping, 6 \nmin.; Learning about the law or the form, 19 min.; Preparing the form, 18 \nmin.; Copying, assembling, and sending the form to the SSA, 16 min. \nIf you have comments concerning the accuracy of these time estimates or \nsuggestions for making this form simpler, we would be happy to hear from \nyou. You can send us comments from www.irs.gov/FormComments. Or you \ncan send your comments to Internal Revenue Service, Tax Forms and \nPublications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC \n20224. Do not send the form to this address. Instead, see Where to file, \nearlier. \n" ]
f8802.pdf	1118 Form 8802 (PDF)	https://www.irs.gov/pub/irs-pdf/f8802.pdf	[ "Form 8802\n(Rev. November 2018)\nDepartment of the Treasury \nInternal Revenue Service\nApplication for United States \nResidency Certification\n▶ See separate instructions.\nOMB No. 1545-1817\nImportant. For applicable user fee information, see the Instructions for Form 8802.\nFor IRS use only:\nAdditional request (see instructions)\nForeign claim form attached\nPmt Amt $ . \nDeposit Date: / / \nDate Pmt Vrfd: / /\nElectronic payment confirmation no. ▶\nApplicant’s name\nApplicant’s U.S. taxpayer identification number\nIf a joint return was filed, spouse’s name (see instructions)\nIf a separate certification is needed for spouse, check here ▶\nIf a joint return was filed, spouse’s U.S. taxpayer \nidentification number\n1\nApplicant’s name and taxpayer identification number as it should appear on the certification if different from above\n2\nApplicant’s address during the calendar year for which certification is requested, including country and ZIP or postal code. If a P.O. \nbox, see instructions.\n3a\nMail Form 6166 to the following address:\nb\nAppointee Information (see instructions):\nAppointee Name ▶\nCAF No. ▶\nPhone No. ▶\n( )\nFax No. ▶\n( )\n4\nApplicant is (check appropriate box(es)):\na\nIndividual. Check all applicable boxes.\nU.S. citizen\nU.S. lawful permanent resident (green card holder)\nSole proprietor\nOther U.S. resident alien. Type of entry visa ▶\nCurrent nonimmigrant status ▶\nand date of change (see instructions) ▶\nDual-status U.S. resident (see instructions). From ▶\nto ▶\nPartial-year Form 2555 filer (see instructions). U.S. resident from ▶\nto ▶\nb\nPartnership. Check all applicable boxes.\nU.S.\nForeign\nLLC\nc\nTrust. Check if:\nGrantor (U.S.)\nSimple\nRev. Rul. 81-100 Trust\nIRA (for Individual)\nGrantor (foreign)\nComplex\nSection 584\nIRA (for Financial Institution)\nd\nEstate\ne\nCorporation. If incorporated in the United States only, go to line 5. Otherwise, continue.\nCheck if:\nSection 269B\nSection 943(e)(1)\nSection 953(d)\nSection 1504(d)\nCountry or countries of incorporation ▶\nIf a dual-resident corporation, specify other country of residence ▶\nIf included on a consolidated return, attach page 1 of Form 1120 and Form 851.\nf\nS corporation\ng\nEmployee benefit plan/trust. Plan number, if applicable ▶\nCheck if:\nSection 401(a)\nSection 403(b)\nSection 457(b)\nh\nExempt organization. If organized in the United States, check all applicable boxes.\nSection 501(c)\nSection 501(c)(3)\nGovernmental entity\nIndian tribe\nOther (specify) ▶\ni\nDisregarded entity. Check if:\nLLC\nLP\nLLP\nOther (specify) ▶\nj\nNominee applicant (must specify the type of entity/individual for whom the nominee is acting) ▶\nFor Privacy Act and Paperwork Reduction Act Notice, see separate instructions.\nCat. No. 10003D\nForm 8802 (Rev. 11-2018)\n", "Form 8802 (Rev. 11-2018)\nPage 2\nApplicant name:\n5\nWas the applicant required to file a U.S. tax form for the tax period(s) on which certification will be based?\nYes.\nCheck the appropriate box for the form filed and go to line 7.\n990\n990-T\n1040\n1041\n1065\n1120\n1120S\n3520-A\n5227\n5500\nOther (specify) ▶\nNo.\nAttach explanation (see instructions). Check applicable box and go to line 6.\nMinor child\nQSub\nU.S. DRE\nForeign DRE\nSection 761(a) election\nFASIT\nForeign partnership\nOther ▶\n6\nWas the applicant’s parent, parent organization or owner required to file a U.S. tax form? (Complete this line only if you checked \n“No” on line 5.)\nYes.\nCheck the appropriate box for the form filed by the parent.\n990\n990-T\n1040\n1041\n1065\n1120\n1120S\n5500\nOther (specify) ▶\nParent’s/owner’s name and address ▶\nand U.S. taxpayer identification number ▶\nNo.\nAttach explanation (see instructions).\n7\nCalendar year(s) for which certification is requested.\nNote. If certification is for the current calendar year or a year for which a tax return is not yet required to be filed, a penalties \nof perjury statement from Table 2 of the instructions must be entered on line 10 or attached to Form 8802 (see instructions).\n8\nTax period(s) on which certification will be based (see instructions).\n9\nPurpose of certification. Must check applicable box (see instructions).\nIncome tax\nVAT (specify NAICS codes) ▶\nOther (must specify) ▶\n10\nEnter penalties of perjury statements and any additional required information here (see instructions).\nSign \nhere\nUnder penalties of perjury, I declare that I have examined this application and accompanying attachments, and to the best of my knowledge and belief, \nthey are true, correct, and complete. If I have designated a third party to receive the residency certification(s), I declare that the certification(s) will be used \nonly for obtaining information or assistance from that person relating to matters designated on line 9.\nKeep a \ncopy for \nyour \nrecords. ▶\nApplicant’s signature (or individual authorized to sign for the applicant)\nSignature\nDate\nApplicant’s daytime phone no.:\nName and title (print or type)\nSpouse’s signature. If a joint application, both must sign.\nName (print or type)\nForm 8802 (Rev. 11-2018)\n", "Form 8802 (Rev. 11-2018)\nWorksheet for U.S. Residency Certification Application\nPage 3\nApplicant Name\nApplicant TIN\nAppointee Name (If Applicable)\nCalendar year(s) for which certification is requested (must be the same year(s) indicated on line 7)\n11\nEnter the number of certifications needed in the column to the right of each country for which certification is requested.\nNote. If you are requesting certifications for more than one calendar year per country, enter the total number of certifications for all years for \neach country (see instructions).\nColumn A\nCountry\nCC\n#\nArmenia\nAM\nAustralia\nAS\nAustria\nAU\nAzerbaijan\nAJ\nBangladesh\nBG\nBarbados\nBB\nBelarus\nBO\nBelgium\nBE\nBermuda\nBD\nBulgaria\nBU\nCanada\nCA\nChina\nCH\nCyprus\nCY\nCzech Republic\nEZ\nDenmark\nDA\nEgypt\nEG\nEstonia\nEN\nColumn A - Total \nColumn B\nCountry\nCC\n#\nFinland\nFI\nFrance\nFR\nGeorgia\nGG\nGermany\nGM\nGreece\nGR\nHungary\nHU\nIceland\nIC\nIndia\nIN\nIndonesia\nID\nIreland\nEI\nIsrael\nIS\nItaly\nIT\nJamaica\nJM\nJapan\nJA\nKazakhstan\nKZ\nKorea, South\nKS\nKyrgyzstan\nKG\nColumn B - Total \nColumn C\nCountry\nCC\n#\nLatvia\nLG\nLithuania\nLH\nLuxembourg\nLU\nMexico\nMX\nMoldova\nMD\nMorocco\nMO\nNetherlands\nNL\nNew Zealand\nNZ\nNorway\nNO\nPakistan\nPK\nPhilippines\nRP\nPoland\nPL\nPortugal\nPO\nRomania\nRO\nRussia\nRS\nSlovak Republic\nLO\nSlovenia\nSI\nColumn C - Total \nColumn D\nCountry\nCC\n#\nSouth Africa\nSF\nSpain\nSP\nSri Lanka\nCE\nSweden\nSW\nSwitzerland\nSZ\nTajikistan\nTI\nThailand\nTH\nTrinidad and Tobago\nTD\nTunisia\nTS\nTurkey\nTU\nTurkmenistan\nTX\nUkraine\nUP\nUnited Kingdom\nUK\nUzbekistan\nUZ\nVenezuela\nVE\nColumn D - Total \n12\nEnter the total number of certifications requested (add columns A, B, C, and D of line 11) .\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\nForm 8802 (Rev. 11-2018)\n" ]
f1120sf.pdf	1118 Form 1120-SF (PDF)	https://www.irs.gov/pub/irs-pdf/f1120sf.pdf	[ "Form 1120-SF\n(Rev. November 2018)\nDepartment of the Treasury \nInternal Revenue Service\nU.S. Income Tax Return for Settlement Funds \n(Under Section 468B)\n▶ Go to www.irs.gov/Form1120SF for instructions and the latest information.\nFor calendar year 20\nOMB No. 1545-0123\nPlease Type or Print\nName of fund\nEmployer identification number of fund (see instructions)\nNumber, street, and room or suite no. (If a P.O. box, see instructions.)\nCity or town, state or province, country, and ZIP or foreign postal code\nName and address of administrator (see instructions for definition) \nCheck applicable boxes:\n(1)\nFinal return\n(2)\nName change\n(3)\nAddress change\n(4)\nAmended return\nPart I\nIncome and Deductions (see instructions) \nIncome\n1\nTaxable interest \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1\n2\nDividends \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2\n3\nCapital gain net income (attach Schedule D (Form 1120)) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3\n4\nItems of income or gain from a partnership interest .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4\n5\nOther income (attach statement) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5\n6\nGross income. Add lines 1 through 5 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6\nDeductions\n7\nTrustee/administrator fees .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7\n8\nTaxes .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8\n9\nAccounting and legal services (attach statement) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9\n10\nNotification of claimants and claim processing expenses .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10\n11\nOther deductions (attach statement) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n11\n12\nNet operating loss deduction .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n12\n13\nTotal deductions. Add lines 7 through 12 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n13\nPart II\nTax Computation (see instructions) \n14\nModified gross income. Subtract line 13 from line 6 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n14\n15\nTotal tax. Multiply the amount on line 14 by 37% (0.37) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n15\n16\nCredits and payments:\na Overpayment from prior year allowed as \na credit \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n16a\nb\nCurrent year estimated tax payments \n.\n16b\nc Refund \nof \noverpaid \nestimated \ntax \napplied for on Form 4466 \n.\n.\n.\n.\n.\n16c\nd\nSubtract line 16c from the total of lines 16a and 16b \n.\n.\n.\n.\n16d\ne\nTax deposited with Form 7004 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n16e\nf\nTotal credits and payments (add lines 16d and 16e) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n16f\n17\nEstimated tax penalty. See instructions. Check if Form 2220 is attached .\n.\n.\n.\n ▶\n17\n18\nTax due. If the total of lines 15 and 17 is more than line 16f, enter amount owed .\n.\n.\n18\n19\nOverpayment. If line 16f is more than the total of lines 15 and 17, enter amount overpaid \n19\n20\nEnter amount of line 19 you want: Credited to next year’s estimated tax ▶\nRefunded ▶.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n20\nSign \nHere\nUnder 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, \ncorrect, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.\n▲\nSignature of fund administrator\nDate\n▲\nTitle\nMay the IRS discuss this return \nwith the preparer shown below? \nSee instructions.\nYes\nNo\nPaid \nPreparer \nUse Only\nPrint/Type preparer’s name\nPreparer’s signature\nDate\nCheck if \nself-employed \nPTIN\nFirm’s name ▶\nFirm’s address ▶\nFirm’s EIN ▶\nPhone no. \nFor Paperwork Reduction Act Notice, see separate instructions.\nCat. No. 14989I\nForm 1120-SF (Rev. 11-2018) \n", "Form 1120-SF (Rev. 11-2018)\nPage 2 \nSchedule L\nBalance Sheets\n(a) Beginning of year\n(b) End of year\nAssets\n \n \n1\nCash \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1\n2\nU.S. Government obligations \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2\n3\nState and local government obligations .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3\n4\nOther investments (attach statement) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4\n5\nOther assets (attach statement) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5\n6\nTotal assets. Add lines 1 through 5 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6\nLiabilities and Fund Balance\n7\nLiabilities .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7\n8\nFund balance \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8\n9\nTotal. Add lines 7 and 8 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9\nAdditional Information\nYes\nNo\n1 \na Enter the amount of cash and the fair market value of property, valued at the date of the transfer, \ntransferred to the fund during the tax year .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n$\nb For transfers of property included on line 1a, attach a copy of each qualified appraisal and the statements received\nfrom a transferor under Regulations sections 1.468B-3(b) and 1.468B-3(e). \nc\nWere amounts transferred to the fund during the tax year by a person other than a transferor? .\n.\n.\n.\n.\n.\n▶\n2\nEnter the amount of tax-exempt interest received or accrued during the tax year \n.\n.\n.\n.\n.\n$\n3a\nWere direct and indirect distributions made to claimants during the tax year?\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n▶\nb\nIf “Yes,” enter the amount of the total distributions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n$\n4 \na Did the fund make any distributions (including deemed distributions) to a transferor or related party during the tax \nyear?\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n▶\nb If “Yes,” enter the amount of the total distributions and attach a statement showing the name, \nidentifying number, and the amount of distributions to each transferor or related party \n.\n.\n.\n$\n5a\nCheck the type of liability (or liabilities) for which the fund was established.\nTort\nBreach of Contract\nViolation of Law\nCERCLA\nOther\nb If “Other” is checked, enter the percent (by value) of the assets of the fund that are allocated to the \n“Other” liability .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n%\nAttach a statement describing the type of liability (or liabilities).\n6 \nIf the fund was established by a court order, enter the Court Order Number under which the fund \nwas established .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nForm 1120-SF (Rev. 11-2018) \n" ]
f8866.pdf	1118 Form 8866 (PDF)	https://www.irs.gov/pub/irs-pdf/f8866.pdf	[ "Form 8866 \n(Rev. November 2018) \nDepartment of the Treasury \nInternal Revenue Service \nInterest Computation Under the Look-Back Method for \nProperty Depreciated Under the Income Forecast Method \n▶ Go to www.irs.gov/Form8866 for instructions and the latest information.\nOMB No. 1545-1622 \nAttachment \nSequence No. 108 \nFor the recomputation year beginning \n, and ending \n. See instructions. \nPrint \nor \nType\nName \nNumber, street, and apt., room, or suite no. If a P.O. box, see instructions. \nCity or town, state, and ZIP code. If a foreign address, see instructions. \nA Identifying number \nB \nCheck applicable box to show type of taxpayer:\nCorporation \nIndividual \nEstate or trust \nS corporation \nPartnership \nC If you were an owner of an interest in a pass-through entity (such as a partnership or an S corporation) that depreciated one or more properties to which this interest \ncomputation relates, enter the name and employer identification number of the entity. Attach a schedule if there is more than one such entity. \nName of entity:\nEmployer identification number \nPass-through entities: Skip lines 1, 3, 4, and 5. \nRecomputation \nYear\n \nYear ended \nmo. \nyr. \nPrior Years\n(a) \nYear ended \nmo. \nyr. \n(b) \nYear ended \nmo. \nyr. \n(c) \nTotals \n(Add columns (a) and (b)) \n1 Taxable income (or loss) for the prior years shown on tax return (or \nas previously adjusted) before net operating loss or capital loss \ncarrybacks (other than carrybacks that must be taken into account \nto properly compute interest under section 167(g)) (see instructions). \nIf you were required to file Form 8866 for an earlier year, enter \nadjusted taxable income for the prior years from Form 8866, line 3, \nfor the most recent recomputation year that affects the prior years. \n2 Adjustment to taxable income for the difference between: (a) the \ndepreciation deducted under the income forecast method based \non estimated future income and (b) depreciation allowable under \nthe income forecast method based on actual income earned for \nperiods before the end of the recomputation year and estimated \nfuture income to be earned after the recomputation year. See \ninstructions and attach a schedule listing each separate property, \nunless you were an owner of an interest in a pass-through entity.\n3 Adjusted taxable income for look-back purposes. Combine \nlines 1 and 2. If line 3 is a negative amount, see instructions. \n4 Income tax liability on line 3 amount using tax rates in effect \nfor the prior years (see instructions) .\n.\n.\n.\n.\n.\n.\n5 Income tax liability shown on return (or as previously \nadjusted) for the prior years (see instructions). If you were \nrequired to file Form 8866 for an earlier year, enter the \namount required to be reported on Form 8866, line 4, for the \nmost recent recomputation year that affects the prior years \n6 Increase (or decrease) in tax for the prior years on which \ninterest is due (or is to be refunded). Subtract line 5 from \nline 4. (Pass-through entities: See instructions.) \n.\n.\n.\n7 Interest due on increase, if any, shown on line 6 (see \ninstructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8 Interest to be refunded on decrease, if any, shown on line 6 \n(see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9 Net amount of interest to be refunded to you. If line 8, column (c), exceeds line 7, column (c), enter the excess. File \nForm 8866 separately; do not attach it to your tax return (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10 Net amount of interest you owe. If line 7, column (c), exceeds line 8, column (c), enter the excess. Attach Form 8866 to \nyour tax return. See instructions for where to include this amount on your return .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nSignatures. Complete this section only if this form is being filed separately and not with the tax return. \nSign \nHere \nUnder penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge \nand belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. \n▲\nYour signature\nDate\nSpouse’s signature. If a joint return, both spouses must sign.\nDate\nPaid \nPreparer \nUse Only\nPrint/Type preparer’s name\nPreparer’s signature\nDate\nCheck if \nself-employed\nPTIN\nFirm’s name ▶\nFirm’s address ▶\nFirm’s EIN ▶\nPhone no.\nFor Privacy Act and Paperwork Reduction Act Notice, see instructions. \nCat. No. 26036C \nForm 8866 (Rev. 11-2018) \n" ]
i1125e.pdf	1018 Inst 1125-E (PDF)	https://www.irs.gov/pub/irs-pdf/i1125e.pdf	[ "Instructions\nfor Form 1125-E\n(Rev. October 2018)\n(Use with the October 2016 revision of Form 1125-E.)\nCompensation of Officers\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue Code \nunless otherwise noted.\nFuture Developments\nFor the latest information about developments related to \nForm 1125-E and its instructions, such as legislation \nenacted after they were published, visit IRS.gov/\nForm1125E.\nWhat’s New\nLimitations on compensation.\nFor tax years beginning after 2017, for purposes of the \ndeduction for employee compensation in excess of $1 \nmillion, the definition of \"covered employee\" has changed. \nOther special rules also apply. See Disallowance of \nDeduction for Employee Compensation in Excess of $1 \nMillion, later.\nGeneral Instructions\nPurpose of Form\nCertain entities with total receipts of $500,000 or more use \nForm 1125-E to provide a detailed report of the deduction \nfor compensation of officers.\nWho Must File\nForm 1125-E must be completed and attached to Form \n1120, 1120-C, 1120-F, 1120-RIC, 1120-REIT, or 1120S, if \nthe entity has total receipts (defined below) of $500,000 or \nmore, and deducts compensation for officers.\nDefinitions and Special Rules\nTotal Receipts\nFor purposes of Form 1125-E, total receipts are \ndetermined as follows.\n• Form 1120, page 1, line 1a, plus lines 4 through 10.\n• Form 1120-C, page 1, line 1a, plus lines 4 through 9.\n• Form 1120-F, Section II, line 1a, plus lines 4 through 10.\n• Form 1120-RIC, Part I, line 8, plus net capital gain from \nPart II, line 1, and Form 2438, line 9a.\n• Form 1120-REIT, Part I, line 8, plus net capital gain \nfrom Part III, line 10, and Form 2438, line 9a.\n• Form 1120S, page 1, line 1a, plus lines 4 and 5; income \nreported on Schedule K, lines 3a, 4, 5a, and 6; income or \nnet gain reported on Schedule K, lines 7, 8a, 9, and 10; \nand income or net gain reported on Form 8825, lines 2, \n19, and 20a.\nFor more information on total receipts, see the \ninstructions for the applicable entity’s return.\nGolden Parachute Payments\nA portion of the payments made by a corporation to key \npersonnel that exceeds their usual compensation may not \nbe deductible. This occurs when the corporation has an \nagreement (golden parachute) with these key employees \nto pay them these excess amounts if control of the \ncorporation changes. See section 280G and Regulations \nsection 1.280G-1.\nDisallowance of Deduction for Employee \nCompensation in Excess of $1 Million\nPublicly held corporations cannot deduct compensation to \na “covered employee” to the extent that the compensation \nexceeds $1 million. Generally, a covered employee is:\n• The principal executive officer or principle financial \nofficer of the corporation (or an individual acting in that \ncapacity) at any time during the tax year;\n• An employee whose total compensation must be \nreported to shareholders under the Securities Exchange \nAct of 1934 because the employee is among the three \nhighest compensated officers for that tax year (other than \nthe principal executive officer or principal financial officer, \nor an individual acting in that capacity); or\n• A covered employee of the corporation (or any \npredecessor) for any preceding tax year beginning after \nDecember 31, 2016.\nFor this purpose, compensation does not include the \nfollowing.\n• Income from certain employee trusts, annuity plans, or \npensions.\n• Any benefit paid to an employee that is excluded from \nthe employee's income.\nThe following also apply.\n• The deduction limit does not apply to income payable \nunder a written, binding contract in effect on February 17, \n1993.\n• The $1 million limit is reduced by amounts disallowed \nas excess parachute payments under section 280G.\n• Special rules apply to binding written contracts in effect \non November 2, 2017, and which were not materially \nmodified on or after that date.\nSee section 162(m), as modified by P.L. 115-97.\nLimitations on tax benefits for executive compensa-\ntion under the Treasury Troubled Asset Relief Pro-\ngram (TARP). The $1 million compensation limit is \nreduced to $500,000 for executive remuneration and \ndeferred deduction executive remuneration paid to \ncovered executives by any entity that receives or has \nreceived financial assistance under TARP. The limit \napplies for each period in which obligations arising from \nOct 29, 2018\nCat. No. 57670C\n", "financial assistance under TARP remain outstanding. The \n$500,000 is reduced by any amounts disallowed as \nexcess parachute payments. See section 162(m)(5) for \ndefinitions and other special rules. Also see Notice \n2008-94, 2008-44 I.R.B. 1070, for additional guidance.\nIn addition, any excess parachute payments made to a \ncovered executive by an applicable employer participating \nin a Treasury TARP are not deductible as compensation if \nthe payments are made because of a severance from \nemployment during an applicable tax year. For this \npurpose, a parachute payment is any payment to a senior \nexecutive officer for departure from a company for any \nreason, except for payments for services performed or \nbenefits accrued. These limits do not apply to a payment \nalready treated as a parachute payment. See section \n280G(e) and Notice 2008-94.\nSpecific Instructions\nLine 1\nComplete columns (a) through (f) for all officers. A \ncorporation determines who is an officer under the laws of \nthe state/country where it is incorporated.\nIf a consolidated return is filed, this information must be \nfurnished for each officer of the affiliated group. However, \nthe common parent of a consolidated group may file, as \npart of its consolidated return, one Form 1125-E on behalf \nof the members of the affiliated group.\nColumn (b). Enter each officer's social security number \n(SSN) in column (b). Filers may elect to provide only the \nlast four digits of the officer's SSN.\nColumn (f). Enter each officer's total deductible \ncompensation (such as salaries, commissions, bonuses, \ntaxable fringe benefits, etc.). For officers of an S \ncorporation, include fringe benefits and expenditures \nmade on behalf of officers owning more than 2% of the \ncorporation's stock. Do not include amounts paid or \nincurred for fringe benefits of officers owning 2% or less of \nan S corporation's stock. These amounts are reported \nelsewhere on the corporation's return. See the \nInstructions for Form 1120S for more information on \ndeductible officers’ compensation.\nLine 3\nEnter compensation of officers deductible elsewhere on \nthe return, such as amounts included in cost of goods \nsold, elective contributions to a section 401(k) cash or \ndeferred arrangement, or amounts contributed under a \nsalary reduction SEP agreement or a SIMPLE IRA plan.\nIf the corporation claims a credit for any wages paid or \nincurred, it may need to reduce its deduction for officers’ \ncompensation. See section 280C. If the corporation \nprovided taxable fringe benefits to its officers, such as \npersonal use of a car, do not deduct as wages the amount \nallocated for depreciation and other expenses claimed \nelsewhere on the return.\nLine 4\nEnter the amount from line 4 on Form 1120, page 1, \nline 12, or the appropriate line of the applicable return. \nSee the instructions for the applicable entity's return.\nPaperwork Reduction Act Notice. We ask for the \ninformation on this form to carry out the Internal Revenue \nlaws of the United States. You are required to give us the \ninformation. We need it to ensure that you are complying \nwith these laws and to allow us to figure and collect the \nright amount of tax.\nYou are not required to provide the information \nrequested on a form that is subject to the Paperwork \nReduction Act unless the form displays a valid OMB \ncontrol number. Books or records relating to a form or its \ninstructions must be retained as long as their contents \nmay become material in the administration of any Internal \nRevenue law. Generally, tax returns and return \ninformation are confidential, as required by section 6103.\nThe time needed to complete and file this form will vary \ndepending on individual circumstances. The estimated \nburden for business taxpayers filing this form is approved \nunder OMB control number 1545-0123 and is included in \nthe estimates shown in the instructions for their business \nincome tax return.\nIf you have comments concerning the accuracy of \nthese time estimates or suggestions for making this form \nsimpler, we would be happy to hear from you. See the \ninstructions for the tax return with which this form is filed.\n-2-\n" ]
f8302.pdf	1118 Form 8302 (PDF)	https://www.irs.gov/pub/irs-pdf/f8302.pdf	[ "Form 8302\n(Rev. November 2018)\nDepartment of the Treasury \nInternal Revenue Service \nElectronic Deposit of Tax Refund of $1 Million or More \n▶ Attach to your income tax return (other than Forms 1040, \n1120, or 1120S), Form 1045, or Form 1139. \n▶ Go to www.irs.gov/Form8302 for the latest information. \nOMB No. 1545-1763\nName(s) shown on income tax return \nIdentifying number \nName and location (city, state) of bank \nTaxpayer’s phone number \n1 \nMethod of deposit (one box must be checked) \nDirect deposit\nFedwire\n2 \nRouting number (must be nine digits). The first two digits must be between 01 and 12 or 21 through 32. \n3 \nAccount number (include hyphens but omit spaces and special symbols): \n4 \nType of account (one box \nmust be checked): \nChecking\nSavings\nGeneral Instructions \nSection references are to the Internal \nRevenue Code unless otherwise noted.\nPurpose of Form \nFile Form 8302 to request that the IRS \nelectronically deposit a tax refund of $1 \nmillion or more directly into an account \nat any U.S. bank or other financial \ninstitution (such as a mutual fund, credit \nunion, or brokerage firm) that accepts \nelectronic deposits. \nThe benefits of an electronic deposit \ninclude a faster refund, the added \nsecurity of a paperless payment, and the \nsavings of tax dollars associated with the \nreduced processing costs. \nWho May File \nForm 8302 may be filed with any tax \nreturn other than Form 1040, 1120, or \n1120S to request an electronic deposit \nof a refund of $1 million or more. You are \nnot eligible to request an electronic \ndeposit if: \n• The receiving financial institution is a \nforeign bank or a foreign branch of a \nU.S. bank, or \n• You have applied for an employer \nidentification number but are filing your \ntax return before receiving one. \nIf Form 8302 is filed with Form 1045, \nApplication for Tentative Refund, or \nForm 1139, Corporation Application for \nTentative Refund, both of which allow for \nmore than one year’s reporting, \nelectronic deposits may be made only \nfor a year for which the refund is at least \n$1 million. \nNote: Filers of Form 1040 must request \na direct deposit of refund by completing \nthe account information on that form. \nFilers of Forms 1120 or 1120S must \nrequest a direct deposit of a refund \nusing Form 8050, Direct Deposit of \nCorporate Tax Refund. This includes a \nrequest for a refund of $1 million or \nmore. \nConditions Resulting in a \nRefund by Check \nIf the IRS is unable to process this \nrequest for an electronic deposit, a refund \nby check will be generated. Reasons for \nnot processing a request include: \n• The name on the tax return does not \nmatch the name on the account. \n• You fail to indicate the method of deposit \nto be used (direct deposit or Fedwire). \n• The financial institution rejects the \nelectronic deposit because of an \nincorrect routing or account number. \n• You fail to indicate the type of account \nthe deposit is to be made to (checking or \nsavings). \n• There is an outstanding liability the \noffset of which reduces the refund to \nless than $1 million. \n• You are subject to the Treasury Offset \nProgram (TOP) and fail to indicate direct \ndeposit as the method of deposit to be \nused.\nHow To File \nAttach Form 8302 to the applicable \nreturn or application for refund. To \nensure that your tax return is correctly\nprocessed, see Assembling the Return in \nthe instructions for the form with which \nthe Form 8302 is filed. For Forms 1045 \nor 1139, attach a separate Form 8302 for \neach carryback year. \nSpecific Instructions \nIdentifying number. Enter the employer \nidentification number or social security \nnumber shown on the tax return to which \nForm 8302 is attached. \nLine 1. Direct deposit is an electronic \npayment alternative that uses the \nAutomated Clearing House (ACH) \nsystem. Fedwire is a transaction-by-\ntransaction processing system designed \nfor items that must be received by \npayees the same day as originated by \nthe IRS. \nWhen there is a verified potential that \nthe tax refund will be applied to a debt \nowed to a particular agency, a Fedwire \ndeposit will be rejected due to the offset. \nTo receive an electronic deposit, elect to \nuse the direct deposit method of deposit \ninstead of Fedwire.\nLine 2. Enter the financial institution’s \nrouting number and verify that the \ninstitution will accept the type of \nelectronic deposit requested. See the \nSample Check \nABC Corporation \n123 Main Street \nAnyplace, NJ 07000 \nRouting \nnumber \n(line 2) \nAccount \nnumber \n(line 3) \nNote: The routing and account numbers may be in different places on your check.\nFor Privacy Act and Paperwork Reduction Act Notice, see instructions.\nCat. No. 62280S \nForm 8302 (Rev. 11-2018) \n", "Form 8302 (Rev. 11-2018)\nPage 2 \nSample Check for an example of where \nthe routing number may be shown. \n▲\n!\nCAUTION\nCheck with your financial \ninstitution, if necessary, to \nverify that the routing number \nentered on line 2 is correct. \nFor accounts payable through a \nfinancial institution other than the one at \nwhich the account is located, check with \nyour financial institution for the correct \nrouting number. Do not use a deposit \nslip to verify the routing number. \nLine 3. Enter the taxpayer’s account \nnumber. Enter the number from left to \nright and leave any unused boxes blank. \nSee the Sample Check for an example of \nwhere the account number may be \nshown. \nPrivacy Act and Paperwork Reduction \nAct Notice. We ask for the information \non this form to carry out the Internal \nRevenue laws of the United States. You \nare required to give us the information. \nWe need it to ensure that you are \ncomplying with these laws and to allow \nus to figure and collect the right amount \nof tax.\nYou are not required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records \nrelating to a form must be retained as \nlong as their contents may become \nmaterial in the administration of any \nInternal Revenue law. Generally, tax \nreturns and return information are \nconfidential, as required by Code section \n6103.\nThe time needed to provide this \ninformation may vary depending on \nindividual circumstances. The estimated \naverage time is:\nRecordkeeping .\n.\n.\n. 1 hr., 40 min.\nLearning about the law \nor the form\n.\n.\n.\n.\n.\n.\n. 30 min.\nPreparing and \nsending the form\n.\n.\n.\n.\n. 33 min.\nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making Form 8302 \nsimpler, we would be happy to hear from \nyou. You can send us comments \nthrough www.irs.gov/FormComments. \nOr you can write to the Internal Revenue \nService, Tax Forms and Publications, \n1111 Constitution Ave. NW, IR-6526, \nWashington DC 20224. Do not send \nForm 8302 to this address.\n" ]
f1139.pdf	1018 Form 1139 (PDF)	https://www.irs.gov/pub/irs-pdf/f1139.pdf	[ "Form 1139\n(Rev. October 2018)\nDepartment of the Treasury \nInternal Revenue Service \nCorporation Application for Tentative Refund \n▶ Go to www.irs.gov/Form1139 for instructions and the latest information.\n▶ Do not file with the corporation’s income tax return—file separately. \n▶ Keep a copy of this application for your records. \nOMB No. 1545-0123\nName\nEmployer identification number\nNumber, street, and room or suite no. If a P.O. box, see instructions.\nDate of incorporation\nCity or town, state, and ZIP code\nDaytime phone number\n1 \nReason(s) for filing. \nSee instructions— \nattach computation \na Net operating loss (NOL) .\n.\n ▶$ \nb Net capital loss \n.\n.\n.\n.\n ▶$ \nc Unused general \nbusiness credit ▶$ \nd Other \n.\n.\n ▶$ \n2 \nReturn for year of loss, unused credit, or \noverpayment under section 1341(b)(1) ▶\na Tax year ended \nb Date tax return filed c Service center where filed \n3 \nIf this application is for an unused credit created by another carryback, enter ending date for the tax year of the first carryback ▶\n4 \nDid a loss result in the release of a foreign tax credit, or is the corporation carrying back a general business credit that \nwas released because of the release of a foreign tax credit (see instructions)? If “Yes,” the corporation must file an \namended return to carry back the released credits .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \nYes\nNo\n5a \nWas a consolidated return filed for any carryback year or did the corporation join a consolidated group (see instructions)? \nYes\nNo\nb \nIf “Yes,” enter the tax year ending date and the name of the common parent and its EIN, if different from above (see instructions) ▶\n6a \nIf Form 1138 has been filed, was an extension of time granted for filing the return for the tax year of the NOL? \n.\n.\nYes\nNo\nb \nIf “Yes,” enter the date to which extension was granted ▶\nc Enter the date Form 1138 was filed . ▶\nd \nUnpaid tax for which Form 1138 is in effect \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n$ \n7 \nIf the corporation changed its accounting period, enter the date permission to change was granted .\n.\n.\n.\n. ▶\n8 \nIf this is an application for a dissolved corporation, enter date of dissolution .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n9 \nHas the corporation filed a petition in Tax Court for the year or years to which the carryback is to be applied? .\n.\n.\n \nYes\nNo\n10 \nIs any part of the decrease in tax due to a loss or credit resulting from a reportable transaction required to be \ndisclosed? If “Yes,” attach Form 8886 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nComputation of Decrease in Tax \n See instructions. \npreceding \ntax year ended ▶\npreceding \ntax year ended ▶\npreceding \ntax year ended ▶\nNote: If only filing for an unused general business \ncredit (line 1c), skip lines 11 through 15. \n(a) Before \ncarryback \n(b) After \ncarryback \n(c) Before \ncarryback \n(d) After \ncarryback \n(e) Before \ncarryback \n(f) After \ncarryback \n \n \n \n \n \n \n11 \nTaxable income from tax return .\n.\n.\n.\n12 \nCapital loss carryback (see instructions)\n13 \nSubtract line 12 from line 11 .\n.\n.\n.\n.\n14 \nNOL deduction (see instructions) .\n.\n.\n15\nTaxable income. Subtract line 14 from line 13\n16\nIncome tax \n.\n.\n.\n.\n.\n.\n.\n.\n.\n17\nAlternative minimum tax .\n.\n.\n.\n.\n.\n18\nBase erosion minimum tax (Attach Form 8991)\n19\nAdd lines 16 through 18 .\n.\n.\n.\n.\n. \n20\nGeneral business credit (see instructions) \n21\nOther credits (see instructions) .\n.\n.\n. \n22\nTotal credits. Add lines 20 and 21 .\n.\n.\n23 \nSubtract line 22 from line 19 .\n.\n.\n.\n.\n24\nPersonal holding company tax (Sch. PH (Form 1120))\n25 \nOther taxes (see instructions) \n.\n.\n.\n.\n26\nTotal tax liability. Add lines 23 through 25\n27\nEnter amount from “After carryback” \ncolumn on line 26 for each year .\n.\n.\n.\n28\nDecrease in tax. Subtract line 27 from line 26\n29\nOverpayment of tax due to a claim of right adjustment under section 1341(b)(1) (attach computation) \n.\n.\n.\n.\n.\n.\n.\n \nSign \nHere \nUnder penalties of perjury, I declare that I have examined this application and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete.\n▲\nSignature of officer\n▲\nDate\n▲\nTitle\nPaid \nPreparer \nUse Only\nPrint/Type preparer’s name\nPreparer’s signature\nDate\nCheck if \nself-employed\nPTIN\nFirm’s name ▶\nFirm’s address ▶\nFirm’s EIN ▶\nPhone no.\nFor Paperwork Reduction Act Notice, see separate instructions. \nCat. No. 11170F \nForm 1139 (Rev. 10-2018) \n" ]
f8717a.pdf	0918 Form 8717-A (PDF)	https://www.irs.gov/pub/irs-pdf/f8717a.pdf	[ "Form 8717-A\n(Rev. September 2018)\nDepartment of the Treasury \nInternal Revenue Service\nUser Fee for Employee Plan Opinion \nLetter Request\n▶ Attach to applicable Form 4461, 4461-A, or 4461-B. \n▶ Go to www.irs.gov/Form8717A for the latest information.\nFor \nIRS \nUse \nOnly\nOMB No. 1545-1772\nAmount paid\n1 Name of plan provider\n2 Provider’s employer identification number\n3 Plan number\n4 Plan name\nApplications\nUser Fee \nAttach Check or Money Order Here\n5\nUser fees for pre-approved plans\n(1a) Mass or non-mass submitter—per basic plan document with one adoption agreement \n.\n.\n(1a)\n$\n(1b) Mass or non-mass submitter—per each additional adoption agreement \n.\n.\n.\n.\n.\n.\n.\n(1b) $\n(2)\nMass or non-mass submitter single document plan (no adoption agreements)—per each \nsingle document plan .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. \n(2)\n$\n(3)\nProvider’s identical adoption of mass submitter basic plan document—per adoption \nagreement or single document plan .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n(3)\n$\n(4)\nProvider’s minor modification of mass submitter basic plan document—per adoption \nagreement or single document plan\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. \n(4)\n$\n(5)\nAssumption of sponsorship of a pre-approved plan—per basic plan document .\n.\n.\n.\n.\n$\n(6)\nChange in name and/or address of provider of a pre-approved plan—per basic plan \ndocument .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n(6)\n$\nCat. No. 60826Q\nForm 8717-A (Rev. 9-2018)\n(5)\n", "Form 8717-A (Rev. 9-2018)\nPage 2\nGeneral Instructions\nSection references are to the Internal Revenue \nCode.\nFuture Developments\nFor the latest information about developments \nrelated to Form 8717-A and its instructions, \nsuch as legislation enacted after they were \npublished, go to www.irs.gov/Form8717A.\nWhat’s New\nSpecific user fee amounts are no longer listed \non Form 8717-A. You must now enter the \nappropriate user fee when completing line 5.\nPurpose of Form\nGenerally, a user fee is required with each \napplication for an opinion letter. Use Form \n8717-A to submit the appropriate fee for the \nopinion letter.\nSpecific Instructions\nLine 5. User fee. To determine the \nappropriate user fee to enter on line 5, go to \nthe schedule for user fees in Rev. Proc. \n2018-4, 2018-1 I.R.B. 146, available at \nwww.irs.gov/irb/2018-01_IRB#RP-2018-4 or \nthe latest annual update.\nCheck the appropriate box on line 5 and \nenter the user fee due. Attach a check or \nmoney order payable to “United States \nTreasury” for the full amount of the user fee to \nForm 8717-A. If you don’t include the full \namount, your application may be returned.\nAttach Form 8717-A to the opinion letter \napplication for Forms 4461, 4461-A, and \n4461-B.\nIf you have multiple plans, submit a \nseparate opinion letter application and Form \n8717-A for each plan.\nWhere To File\nInclude Form 8717-A and user fee with your \nrequest or application.\nSend your request or application to one \nof the following.\nIf sent via U.S. mail,\nInternal Revenue Service \nAttn: Pre-Approved Plans Coordinator \nP.O. Box 2508 \nRoom 6-403, Group 7521 \nCincinnati, OH 45201-2508\nIf sent via Express Mail or Private \nDelivery Service,\nInternal Revenue Service \nAttn: Pre-Approved Plans Coordinator \n550 Main Street \nRoom 6-403, Group 7521 \nCincinnati, OH 45202\nPaperwork Reduction Act Notice. We ask \nfor the information on this form to carry out \nthe Internal Revenue laws of the United \nStates. If you want to have your plan \napproved by the IRS, you are required to give \nus the information. We need it to determine \nwhether you meet the legal requirements for \nplan approval. Section 7528 authorizes us to \ncharge a user fee.\nYou aren’t required to provide the \ninformation requested on a form subject to \nthe Paperwork Reduction Act unless the form \ndisplays a valid OMB control number. Books \nor records relating to a form or its instructions \nmust be retained as long as their contents \nmay become material in the administration of \nany Internal Revenue law. Generally, tax \nreturns and return information are \nconfidential, as required by section 6103.\nThe time needed to complete and file this \nform will vary depending on individual \ncircumstances. The estimated average time is:\nRecordkeeping \n.\n.\n.\n.\n 1 hr., 12 min.\nLearning about the law \nor the form .\n.\n.\n.\n.\n.\n.\n. 34 min.\nPreparing, copying, \nassembling, and sending \nthe form to the IRS\n.\n.\n.\n 1 hr., 48 min.\nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making this form simpler, we \nwould be happy to hear from you. You can \nsend us comments from www.irs.gov/\nFormComments. Or you can send your \ncomments to the Internal Revenue Service, \nTax Forms and Publications Division, 1111 \nConstitution Ave. NW, IR-6526, Washington, \nDC 20224. \nDo not send this form to this address. \nInstead, see Where To File, earlier.\n" ]
f5452.pdf	1018 Form 5452 (PDF)	https://www.irs.gov/pub/irs-pdf/f5452.pdf	[ "Form 5452 \n(Rev. October 2018) \nDepartment of the Treasury \nInternal Revenue Service \nCorporate Report of Nondividend Distributions \n▶ For calendar year ending December 31, \n▶ Attach to the corporation’s income tax return. \n▶ Go to www.irs.gov/Form5452 for instructions and the latest information.\nOMB No. 1545-0123 \nName \nEmployer identification number \nA Has the corporation filed a Form 5452 for a prior calendar year? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\nYes\nNo\nIf “Yes,” enter the applicable year(s) \nB Are any of the distributions part of a partial or complete liquidation? \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\nYes\nNo\nIf “Yes,” attach explanation. \nC\nAre any of the distributions from an S corporation's accumulated adjustments account? .\n.\n.\n.\n.\n.\n. ▶\nYes\nNo\nIf “Yes,” enter the balance at the beginning of the tax year\nD\nEarnings and Profits (See Supporting \nInformation in instructions.) \n• Accumulated earnings and profits \n(since February 28, 1913) at the \nbeginning of the tax year .\n.\n.\n ▶ $ \n• Actual earnings and profits for the \ncurrent tax year .\n.\n.\n.\n.\n.\n ▶\n$ \nE\nShareholders at Date of Last Dividend \nPayment \n• Number of individuals \n.\n.\n.\n. \n• Number of partnerships .\n.\n.\n.\n• Number of corporations and other \nshareholders\n.\n.\n.\n.\n.\n.\n.\nF Corporate Distributions (see instructions) \nDate Paid \nTotal Amount Paid \n (Common (C), \n Preferred (P), \n Other (O)) \nAmount \nPer \n Share \nAmount Paid During Calendar Year From Earnings & Profits \nSince February 28, 1913 \nPercentage \nTaxable \nAmount Paid During \nCalendar Year From \nOther Than Earnings \n & Profits Since \n February 28, 1913 \nPercentage \nNontaxable\nFrom the \nCurrent Year \nAccumulated \nTotal \n \n \n \n \n \n \n \n \n \n$\n$\n$\n$\n$\n% $\n%\nTotals \n$\n$\n$\n$\n$\nFor Paperwork Reduction Act Notice, see the instructions. \nCat. No. 11881T \nForm 5452 (Rev. 10-2018) \n", "Form 5452 (Rev. 10-2018) \nPage 2 \nInstructions \nSection references are to the Internal Revenue Code, unless \notherwise noted. \nFuture Developments\nFor the latest information about developments related to Form \n5452 and its instructions, such as legislation enacted after they \nwere published, go to www.irs.gov/Form5452.\nPurpose of Form \nComplete Form 5452 if the corporation made nondividend \ndistributions to shareholders under section 301, section \n1368(c)(3), section 1371(e), or section 1371(f). \nWho Must File \nAll corporations that have made nondividend distributions to \ntheir shareholders must file Form 5452. If the corporation is a \nmember of a consolidated group, the parent corporation must \nfile Form 5452. \nAn S corporation should file this form when distributions are \nmade under section 1371(e), 1371(f), or in the year when \ndistributions fully exhaust accumulated earnings and profits.\nHow and When To File \nA calendar tax year corporation must attach Form 5452 and the \nitems listed under Supporting Information to its income tax \nreturn due for the tax year in which the nondividend \ndistributions were made. \nA fiscal tax year corporation must attach Form 5452 and the \nitems listed under Supporting Information to its income tax \nreturn due for the first fiscal year ending after the calendar year \nin which the nondividend distributions were made. \nNondividend Distributions \nNondividend distributions are distributions made to \nshareholders in the normal course of business. \nThey are considered fully or partially nontaxable as dividends \nonly because the paying corporation’s current and \naccumulated earnings and profits are less than the \ndistributions. Nondividend distributions do not include tax-free \nstock dividends or distributions exchanged for stock in \nliquidations or redemptions. \nSupporting Information \n1. Attach the following information to Form 5452. See Rev. \nProc. 75-17, 1975-1 C.B. 677. \n• A computation of earnings and profits for the tax year (see the \nexample of a filled-in worksheet and a blank worksheet below). \nIf the corporation was required to complete Schedule M-1 (Form \n1120) or Schedule M-3 (Form 1120) for the tax year, also attach \na schedule of the differences between the earnings and profits \ncomputation and the Schedule M-1 or Schedule M-3. \n• A year-by-year computation of the accumulated earnings and \nprofits, and a schedule of differences since the origin of the \ncompany, February 28, 1913, or the last year that information \nwas furnished, whichever is later. \n• If the corporation was required to complete Schedule L (Form \n1120) for the tax year, a tax basis balance sheet. Show the \napplication of the net differences to the balance sheet items as \nshown on Schedule L. Explain any further adjustments \nnecessary to figure the balance sheet on a tax basis. If the \ncorporation used an accelerated method of depreciation, attach \na schedule of the depreciation (and any amortization) figured \nunder the straight line method. Also attach a reconciliation of \nany difference between that amount and the amount deducted \non Form 1120 or other comparable return. See Exhibits B and C \nin Rev. Proc. 75-17. \n2. The parent of a consolidated group must also attach the \nfollowing information. \n• A schedule that shows the allocation of the consolidated tax \nliability and identifies the method used. (Indicate if an \nintercompany agreement is in effect.) \n• A schedule that shows the taxable income or loss of each \nmember of the consolidated group. \n• For each member of a consolidated group that made \nnondividend distributions, provide the information requested in \nitem 1 above. \nF. Corporate Distributions \nComplete Part F, showing the taxable and nontaxable status of \ndistributions reported to shareholders. The percentage of \ndistributions that is taxable and the percentage that is \nnontaxable are based on the amounts shown on each line in the \ncolumn labeled “Total Amount Paid.” If noncash distributions \nwere made, attach a statement and show both the tax bases \nand fair market values. \nPaperwork Reduction Act Notice. We ask for the information \non this form to carry out the Internal Revenue laws of the United \nStates. You are required to give us the information. We need it \nto ensure that you are complying with these laws and to allow \nus to figure and collect the right amount of tax.\nYou are not required to provide the information requested on \na form that is subject to the Paperwork Reduction Act unless \nthe form displays a valid OMB control number. Books or \nrecords relating to a form or its instructions must be retained as \nlong as their contents may become material in the \nadministration of any Internal Revenue law. Generally, tax \nreturns and return information are confidential, as required by \nsection 6103.\nThe time needed to complete and file this form will vary \ndepending on individual circumstances. The estimated burden \nfor business taxpayers filing this form is approved under OMB \ncontrol number 1545-0123 and is included in the estimates \nshown in the instructions for their business income tax return.\nIf you have comments concerning the accuracy of these time \nestimates or suggestions for making this form simpler, we would \nbe happy to hear from you. See the instructions for the tax \nreturn with which this form is filed. \n", "Form 5452 (Rev. 10-2018) \nPage 3 \nExample of a Filled-In Worksheet for Figuring Current Year Earnings and Profits \n XYZ Corporation, EIN 00-0000000 \n 123 Main Street \nAnycity, Yourstate 20200 \nDate Incorporated: \nMethod of Accounting: \nSAMPLE\nRetained Earnings \n Shown in Books \nDebit \nCredit \nEarnings and Profits \nCurrent Year \nDebit \nCredit \nAccumulated \nEarnings and \nProfits \nCredit \nBalance \nKey \n \n \n \n \n \n \nBalance forward 12/31/\nYear\n1 \n \nTaxable income* from Form 1120, line 28 (or \ncomparable line of other income tax return) .\n.\n \n2\nFederal income taxes per books and tax return \n3\nExcess of capital losses over capital gains (tax basis) \n4 \n \nDepreciation adjustment on earnings and profits \n(section 312(k)) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \n5\nDepreciation adjustment on sale of property\n.\n \n6\nTotal itemized expenses from line 5, Schedule M-1 \na\nTravel and entertainment .\n.\n.\n.\n.\n.\n.\n.\nb \n \nLife insurance premium greater than cash \nsurrender value (CSV) .\n.\n.\n.\n.\n.\n.\n.\n.\n \nc Nondeductible interest paid for tax-exempt bonds \nd Contributions carryover\n.\n.\n.\n.\n.\n.\n.\n.\n \ne Other (list separately) .\n.\n.\n.\n.\n.\n.\n.\n.\n \n7\nTotal itemized income from line 7, Schedule M-1 \na Life insurance proceeds greater than CSV .\n.\n \nb \n \nBad debt recovery (not charged against taxable \nincome)\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \nc Tax-exempt interest on municipal bonds.\n.\n.\n \nd Other (list separately) .\n.\n.\n.\n.\n.\n.\n.\n.\n \n8\nRefund of prior year federal income taxes\n.\n.\n \n9\nReserve for contingencies\n.\n.\n.\n.\n.\n.\n.\n \n10 \n \nAdditional adjustments: \n11\nTotals .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \n \n \n \n \n \n \nCurrent Year Earnings and Profits\n.\n.\n.\n.\n.\n.\n \nCash Distributions: \nFrom current year earnings and profits .\n.\n.\n% \nFrom accumulated earnings and profits\n.\n.\n% \nTotal distribution from earnings and profits\n.\n% \nFrom other distribution .\n.\n.\n.\n.\n.\n.\n. \n% \nTotal distribution .\n.\n.\n.\n.\n.\n.\n.\n.\n. \n%\nTotal cash distributions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nTotals\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nCurrent year change .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \nBalance forward 12/31/ \n.\n.\n.\n.\n.\n.\n.\n.\n \nExplanation of Key \na - Identical items on the same line. \nb - Item offset in 2016. Bad debt reserve method used for book accounting. \nc - Item partially offset. \n* Taxable income before net operating loss deduction and special deductions. \nForm 5452 (Rev. 10-2018) \n", "Form 5452 (Rev. 10-2018) \nPage 4 \nWorksheet for Figuring Current Year Earnings and Profits\nDate Incorporated: \nMethod of Accounting: \nRetained Earnings \n Shown in Books \nDebit \nCredit \nEarnings and Profits \nCurrent Year \nDebit \nCredit \nAccumulated \nEarnings and \nProfits \nCredit \nBalance \nKey \n \n \n \n \n \n \nBalance forward 12/31/\nYear\n1 \n \nTaxable income* from Form 1120, line 28 (or \ncomparable line of other income tax return) .\n.\n \n2\nFederal income taxes per books and tax return \n3\nExcess of capital losses over capital gains (tax basis) \n4 \n \nDepreciation adjustment on earnings and profits \n(section 312(k)) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \n5\nDepreciation adjustment on sale of property\n.\n \n6\nTotal itemized expenses from line 5, Schedule M-1 \na\nTravel and entertainment .\n.\n.\n.\n.\n.\n.\n.\nb \n \nLife insurance premium greater than cash \nsurrender value (CSV) .\n.\n.\n.\n.\n.\n.\n.\n.\n \nc Nondeductible interest paid for tax-exempt bonds \nd Contributions carryover\n.\n.\n.\n.\n.\n.\n.\n.\n \ne Other (list separately) .\n.\n.\n.\n.\n.\n.\n.\n.\n \n7\nTotal itemized income from line 7, Schedule M-1 \na Life insurance proceeds greater than CSV .\n.\n \nb \n \nBad debt recovery (not charged against taxable \nincome)\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \nc Tax-exempt interest on municipal bonds.\n.\n.\n \nd Other (list separately) .\n.\n.\n.\n.\n.\n.\n.\n.\n \n8\nRefund of prior year federal income taxes\n.\n.\n \n9\nReserve for contingencies\n.\n.\n.\n.\n.\n.\n.\n \n10 \n \nAdditional adjustments: \n11\nTotals .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \n \n \n \n \n \n \nCurrent Year Earnings and Profits\n.\n.\n.\n.\n.\n.\n \nCash Distributions: \nFrom current year earnings and profits .\n.\n.\n% \nFrom accumulated earnings and profits\n.\n.\n% \nTotal distribution from earnings and profits\n.\n% \nFrom other distribution .\n.\n.\n.\n.\n.\n.\n. \n% \nTotal distribution .\n.\n.\n.\n.\n.\n.\n.\n.\n. \n%\nTotal cash distributions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nTotals\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nCurrent year change .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \nBalance forward 12/31/ \n.\n.\n.\n.\n.\n.\n.\n.\n \n* Taxable income before net operating loss deduction and special deductions.\nForm 5452 (Rev. 10-2018) \n" ]
f8332.pdf	1018 Form 8332 (PDF)	https://www.irs.gov/pub/irs-pdf/f8332.pdf	[ "Form 8332\n(Rev. October 2018)\nDepartment of the Treasury \nInternal Revenue Service \nRelease/Revocation of Release of Claim \nto Exemption for Child by Custodial Parent\n▶ Attach a separate form for each child. \n▶ Go to www.irs.gov/Form8332 for the latest information.\nOMB No. 1545-0074\nAttachment \nSequence No. 115\nName of noncustodial parent\nNoncustodial parent’s \nsocial security number (SSN) ▶\nNote: This form also applies to some tax benefits, including the child tax credit, additional child tax credit, and credit for other \ndependents. It doesn’t apply to other tax benefits, such as the earned income credit, dependent care credit, or head of household \nfiling status. See the instructions and Pub. 501.\nPart I\nRelease of Claim to Exemption for Current Year\nI agree not to claim an exemption for\nName of child\nfor the tax year 20\n.\nSignature of custodial parent releasing claim to exemption\nCustodial parent’s SSN\nDate\nNote: If you choose not to claim an exemption for this child for future tax years, also complete Part II.\nPart II\nRelease of Claim to Exemption for Future Years (If completed, see Noncustodial Parent on page 2.)\nI agree not to claim an exemption for\nName of child\nfor the tax year(s)\n(Specify. See instructions.)\n.\nSignature of custodial parent releasing claim to exemption\nCustodial parent’s SSN\nDate\nPart III\nRevocation of Release of Claim to Exemption for Future Year(s)\nI revoke the release of claim to an exemption for\nName of child\nfor the tax year(s)\n(Specify. See instructions.)\n.\nSignature of custodial parent revoking the release of claim to exemption\nCustodial parent’s SSN\nDate\nGeneral Instructions\nWhat’s New\nExemption deduction suspended. The \ndeduction for personal exemptions is \nsuspended for tax years 2018 through 2025 \nby the Tax Cuts and Jobs Act. Although the \nexemption amount is zero, eligibility to claim \nan exemption may make you eligible for other \ntax benefits. See Pub. 501 for details. \nAlthough taxpayers can’t claim a deduction \nfor exemptions, eligibility to claim an \nexemption for a child remains important for \ndetermining who may claim the child tax \ncredit, the additional child tax credit, and the \ncredit for other dependents, as well as other \ntax benefits. See the instructions and Pub. \n501 for details.\nPurpose of Form\nIf you are the custodial parent, you can use \nthis form to do the following.\n• Release a claim to exemption for your child \nso that the noncustodial parent can claim an \nexemption for the child and claim the child tax \ncredit, the additional child tax credit, and the \ncredit for other dependents (if applicable).\n• Revoke a previous release of claim to \nexemption for your child.\nRelease of claim to exemption. Complete \nthis form (or sign a similar statement \ncontaining the same information required by \nthis form) and give it to the noncustodial \nparent. The noncustodial parent must attach \nthis form or similar statement to his or her tax \nreturn each year the exemption is claimed. \nUse Part I to release a claim to the exemption \nfor the current year. Use Part II if you choose \nto release a claim to exemption for any future \nyear(s).\nNote: If the decree or agreement went into \neffect after 1984 and before 2009, you can \nattach certain pages from the decree or \nagreement instead of Form 8332, provided \nthat these pages are substantially similar to \nForm 8332. See Post-1984 and pre-2009 \ndecree or agreement on page 2.\nRevocation of release of claim to \nexemption. Use Part III to revoke a previous \nrelease of claim to an exemption. The \nrevocation will be effective no earlier than the \ntax year following the year in which you \nprovide the noncustodial parent with a copy \nof the revocation or make a reasonable effort \nto provide the noncustodial parent with a \ncopy of the revocation. Therefore, if you \nrevoked a release on Form 8332 and provided \na copy of the form to the noncustodial parent \nin 2018, the earliest tax year the revocation \ncan be effective is 2019. You must attach a \ncopy of the revocation to your tax return each \nyear the exemption is claimed as a result of \nthe revocation. You must also keep for your \nrecords a copy of the revocation and \nevidence of delivery of the notice to the \nnoncustodial parent, or of reasonable efforts \nto provide actual notice.\nCustodial Parent and \nNoncustodial Parent\nThe custodial parent is generally the parent \nwith whom the child lived for the greater \nnumber of nights during the year. The \nnoncustodial parent is the other parent. If the \nchild was with each parent for an equal \nnumber of nights, the custodial parent is the \nparent with the higher adjusted gross income. \nFor details and an exception for a parent who \nworks at night, see Pub. 501.\nDependent Child\nA dependent is either a qualifying child or a \nqualifying relative. See the instructions for \nyour tax return for the definition of these \nterms. Generally, a child of divorced or \nseparated parents will be a qualifying child of \nthe custodial parent. However, if the special \nrule on page 2 applies, then the child will be \ntreated as the qualifying child or qualifying\nFor Paperwork Reduction Act Notice, see back of form.\nCat. No. 13910F\nForm 8332 (Rev. 10-2018) \n", "Form 8332 (Rev. 10-2018) \nPage 2 \nrelative of the noncustodial parent for \npurposes of the dependency exemption, the \nchild tax credit, the additional child tax credit, \nand the credit for other dependents.\nSpecial Rule for Children of \nDivorced or Separated \nParents\nA child is treated as a qualifying child or a \nqualifying relative of the noncustodial parent if \nall of the following apply.\n1. The child received over half of his or her \nsupport for the year from one or both of the \nparents (see the Exception below). If you \nreceived payments under the Temporary \nAssistance for Needy Families (TANF) \nprogram or other public assistance program \nand you used the money to support the child, \nsee Pub. 501.\n2. The child was in the custody of one or \nboth of the parents for more than half of the \nyear.\n3. Either of the following applies.\na. The custodial parent agrees not to claim \nan exemption for the child by signing this \nform or a similar statement. If the decree or \nagreement went into effect after 1984 and \nbefore 2009, see Post-1984 and pre-2009 \ndecree or agreement below.\nb. A pre-1985 decree of divorce or separate \nmaintenance or written separation agreement \nstates that the noncustodial parent can claim \nthe child as a dependent. But the \nnoncustodial parent must provide at least \n$600 for the child’s support during the year. \nThis rule does not apply if the decree or \nagreement was changed after 1984 to say \nthat the noncustodial parent cannot claim the \nchild as a dependent.\nFor this rule to apply, the parents must be \none of the following.\n• Divorced or legally separated under a \ndecree of divorce or separate maintenance.\n• Separated under a written separation \nagreement.\n• Living apart at all times during the last 6 \nmonths of the year.\nIf this rule applies, and the other \ndependency tests in the instructions for your \ntax return are also met, the noncustodial \nparent can claim an exemption for the child.\nException. If the support of the child is \ndetermined under a multiple support \nagreement, this special rule does not apply, \nand this form should not be used.\nPost-1984 and pre-2009 decree or \nagreement. If the divorce decree or \nseparation agreement went into effect after \n1984 and before 2009, the noncustodial \nparent can attach certain pages from the \ndecree or agreement \ninstead of Form 8332, provided that these \npages are substantially similar to Form 8332. \nTo be able to do this, the decree or \nagreement must state all three of the \nfollowing.\n1. The noncustodial parent can claim the \nchild as a dependent without regard to any \ncondition (such as payment of support).\n2. The other parent will not claim the child \nas a dependent.\n3. The years for which the claim is released.\nThe noncustodial parent must attach all of \nthe following pages from the decree or \nagreement.\n• Cover page (include the other parent’s SSN \non that page).\n• The pages that include all of the information \nidentified in (1) through (3) above.\n• Signature page with the other parent’s \nsignature and date of agreement.\n▲\n!\nCAUTION\nThe noncustodial parent must \nattach the required information \neven if it was filed with a return in \nan earlier year.\nPost-2008 decree or agreement. If the \ndivorce decree or separation agreement went \ninto effect after 2008, the noncustodial parent \ncan’t attach certain pages from the decree or \nagreement instead of Form 8332. \nSpecific Instructions\nCustodial Parent\nPart I. Complete Part I to release a claim to \nexemption for your child for the current tax \nyear.\nPart II. Complete Part II to release a claim to \nexemption for your child for one or more \nfuture years. Write the specific future year(s) \nor “all future years” in the space provided in \nPart II.\nTo help ensure future support, you \nmay not want to release your \nclaim to the exemption for the \nchild for future years.\nTIP\nPart III. Complete Part III if you are revoking a \nprevious release of claim to exemption for \nyour child. Write the specific future year(s) or \n“all future years” in the space provided in \nPart III.\nThe revocation will be effective no earlier \nthan the tax year following the year you \nprovide the noncustodial parent with a copy \nof the revocation or make a reasonable effort \nto provide the noncustodial parent with a \ncopy of the revocation. Also, you must attach \na copy of the revocation to your tax return for \neach year you are claiming the exemption as \na result of the revocation. You must also keep \nfor your records a copy of the revocation and \nevidence of delivery of the notice to the \nnoncustodial parent, or of reasonable efforts \nto provide actual notice.\nExample. In 2015, you released a claim to \nexemption for your child on Form 8332 for the \nyears 2016 through 2020. In 2018, you \ndecided to revoke the previous release of \nexemption. If you completed Part III of Form \n8332 and provided a copy of the form to the \nnoncustodial parent in 2018, the revocation \nwill be effective for 2019 and 2020. You must \nattach a copy of the revocation to your 2019 \nand 2020 tax returns and keep certain records \nas stated earlier.\nNoncustodial Parent\nAttach this form or similar statement to your \ntax return for each year you claim the \nexemption for your child. You can claim the \nexemption only if the other dependency tests \nin the instructions for your tax return are met.\nTIP\nIf the custodial parent released his \nor her claim to the exemption for \nthe child for any future year, you \nmust attach a copy of this form or \nsimilar statement to your tax return \nfor each future year that you claim the \nexemption. Keep a copy for your records.\nNote: If you are filing your return \nelectronically, you must file Form 8332 with \nForm 8453, U.S. Individual Income Tax \nTransmittal for an IRS e-file Return. See Form \n8453 and its instructions for more details.\nPaperwork Reduction Act Notice. We ask \nfor the information on this form to carry out \nthe Internal Revenue laws of the United \nStates. You are required to give us the \ninformation. We need it to ensure that you are \ncomplying with these laws and to allow us to \nfigure and collect the right amount of tax.\nYou aren’t required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB control \nnumber. Books or records relating to a form \nor its instructions must be retained as long as \ntheir contents may become material in the \nadministration of any Internal Revenue law. \nGenerally, tax returns and return information \nare confidential, as required by Internal \nRevenue Code section 6103.\nThe average time and expenses required to \ncomplete and file this form will vary \ndepending on individual circumstances. For \nthe estimated averages, see the instructions \nfor your income tax return.\nIf you have suggestions for making this \nform simpler, we would be happy to hear from \nyou. See the instructions for your income tax \nreturn.\n" ]
f4466.pdf	1018 Form 4466 (PDF)	https://www.irs.gov/pub/irs-pdf/f4466.pdf	[ "Form 4466\n(Rev. October 2018)\nDepartment of the Treasury \nInternal Revenue Service \nCorporation Application for Quick Refund of \nOverpayment of Estimated Tax\n▶ Go to www.irs.gov/Form4466 for instructions and the latest information.\nFor calendar year 20\nor tax year beginning\n, 20\n, and ending\n, 20\nOMB No. 1545-0123\nName\nNumber, street, and room or suite no. (If a P.O. box, see instructions.)\nCity or town, state, and ZIP code\nEmployer identification number\nTelephone number (optional)\nCheck type of return to be filed (see instructions):\nForm 1120\nForm 1120-C\nForm 1120-F\nForm 1120-L\nForm 1120-PC\nOther ▶\n1 \nEstimated income tax paid during the tax year \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1 \n2 \nOverpayment of income tax from prior year credited to this year’s estimated tax \n.\n.\n.\n.\n.\n2 \n3 \nTotal. Add lines 1 and 2 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3 \n4 \nEnter total tax from the appropriate line of your tax return. See \ninstructions\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4 \n5 \na Personal holding company tax, if any, \nincluded on line 4 .\n.\n.\n.\n.\n. .\n5a \nb Estimated refundable tax credit for \nfederal tax on fuels .\n.\n.\n.\n.\n. .\n5b\n6 \nTotal. Add lines 5a and 5b \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6 \n7 \nExpected income tax liability for the tax year. Subtract line 6 from line 4\n.\n.\n.\n.\n.\n.\n.\n.\n7 \n8 \n \nOverpayment of estimated tax. Subtract line 7 from line 3. If this amount is at least 10% of line\n7 and at least $500, the corporation is eligible for a quick refund. Otherwise, do not file this form. \nSee instructions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8 \nRecord of Estimated Tax Deposits\nDate of deposit\nAmount\nDate of deposit\nAmount\nSign \nHere\nUnder penalties of perjury, I declare that I have examined this application, including any accompanying schedules and statements, and to the best of my \nknowledge and belief, it is true, correct, and complete.\n▲\nSignature\nDate\n▲\nTitle\nGeneral Instructions\nSection references are to the Internal Revenue Code.\nWho May File\nAny corporation that overpaid its estimated tax for the tax year may \napply for a quick refund if the overpayment is:\n• At least 10% of the expected tax liability, and\n• At least $500.\nThe overpayment is the excess of the estimated income tax the \ncorporation paid during the tax year over the final income tax \nliability expected for the tax year, at the time this application is filed.\nIf members of an affiliated group paid their estimated income tax \non a consolidated basis or expect to file a consolidated return for \nthe tax year, only the common parent corporation may file Form \n4466. \nIf any member of the group paid estimated income tax during the \nportion of the tax year when it was not a member, the member (and \nnot the common parent) must file the Form 4466 to request a quick \nrefund of any estimated tax overpayment it made in that portion of \nthe year.\nNote: Form 4466 is not considered a claim for credit or refund.\nFor Paperwork Reduction Act Notice, see instructions.\nCat. No. 12836A\nForm 4466 (Rev. 10-2018)\n", "Form 4466 (Rev. 10-2018)\nPage 2 \nWhen To File\nFile Form 4466 after the end of the corporation’s tax year, and no \nlater than the due date for filing the corporation’s tax return (not \nincluding extensions). Form 4466 must be filed before the \ncorporation files its tax return. An extension of time to file the \ncorporation’s tax return will not extend the time for filing Form 4466. \nSee the instructions for the corporation’s tax return.\nHow To File\nComplete and file an original, signed Form 4466 with the applicable \nInternal Revenue Service Center (see Where To File below). The IRS \nwill act on Form 4466 within 45 days from the date it is filed.\nThe corporation must also file Form 4466 with its income tax \nreturn. Attach either the signed Form 4466 or an unsigned Form \n4466 with the same information stated on the signed Form 4466. If \nthe corporation submits an unsigned Form 4466, it must retain the \noriginal, signed Form 4466 in its records.\nDisallowance of application. Any application that contains \nmaterial omissions or errors that cannot be corrected within the \n45-day period may be disallowed.\nWhere To File\nFile Form 4466 at the applicable address listed below.\nFilers of . . .\nWith total assets \nat the end of the \ntax year of . . .\nUse the following \naddress:\nForms 990-T, 1120, 1120-C, \n1120-H, 1120-L, 1120-ND, \n1120-REIT, 1120-RIC, 1120-PC, \nor 1120-SF \nAny amount\nDepartment of the \nTreasury \nInternal Revenue \nService Center \nOgden, UT 84201\nForm 1120-F or 1120-FSC, or \nthe corporation’s principal \nbusiness, office, or agency is \nlocated in a foreign country or \nU.S. possession\nAny amount\nInternal Revenue \nService Center \nP.O. Box 409101 \nOgden, UT 84409\nSpecific Instructions\nAddress\nInclude the suite, room, or other unit number after the street \naddress.\nIf the Post Office does not deliver mail to the street address and \nthe corporation has a P.O. box, show the box number instead. \nNote: If a change in address occurs after the corporation files Form \n4466, use Form 8822-B, Change of Address or Responsible Party \n— Business, to notify the IRS of the new address.\nType of Return\nCheck the box for the type of return the corporation will file.\nOther. S corporations that have made protective estimated tax \npayments in their first tax year should check the “Other” box. \nCorporations that file Forms 1120-FSC, 1120-H, 1120-ND, \n1120-REIT, 1120-RIC, or 1120-SF and tax-exempt corporations that \nfile Form 990-T should also check the “Other” box. Enter the form \nnumber of the return to be filed in the space to the right of the box.\nLine 4\nEnter the total tax from Form 1120, Schedule J, or the total tax from \nyour applicable tax return. See the instructions for your applicable \ntax return.\nLine 8. Overpayment of Estimated Tax\nIf the application for refund is approved, the overpayment on line 8 \nmay be credited against any tax the corporation owes. The balance, \nif any, will be refunded.\nExcessive refund or credit. If the refund or credit is later found to \nbe excessive, the corporation is liable for an addition to tax on the \nexcessive amount. See section 6655(h).\nThe excessive amount is the smaller of:\n1. The credit or refund, or\n2. The excess of:\na. The corporation’s income tax liability (as defined in section \n6425(c)) as shown on its return over\nb. The estimated tax paid less the refund or credit.\nThe IRS will figure the addition to tax and bill the corporation. The \naddition to tax is figured from the date the refund was paid or \ncredited, until the original due date of the corporation’s return. The \naddition to tax is not deductible for income tax purposes.\nPaperwork Reduction Act Notice\nWe ask for the information on this form to carry out the Internal \nRevenue laws of the United States. You are required to give us the \ninformation. We need it to ensure that you are complying with these \nlaws and to allow us to figure and collect the right amount of tax.\nYou are not required to provide the information requested on a \nform that is subject to the Paperwork Reduction Act unless the form \ndisplays a valid OMB control number. Books or records relating to a \nform or its instructions must be retained as long as their contents \nmay become material in the administration of any Internal Revenue \nlaw. Generally, tax returns and return information are confidential, \nas required by section 6103.\nThe time needed to complete and file this form will vary \ndepending on individual circumstances. The estimated burden for \nbusiness taxpayers filing this form is approved under OMB control \nnumber 1545-0123 and is included in the estimates shown in the \ninstructions for their business income tax return.\nIf you have comments concerning the accuracy of these time \nestimates or suggestions for making this form simpler, we would be \nhappy to hear from you. You can send your comments to \nwww.irs.gov/FormComments. Or you can send your comments to \nthe Internal Revenue Service, Tax Forms and Publications, 1111 \nConstitution Ave. NW, IR-6526, Washington, DC 20224. Do not \nsend the form to this address. Instead, see Where To File, earlier.\n" ]
f2120.pdf	1018 Form 2120 (PDF)	https://www.irs.gov/pub/irs-pdf/f2120.pdf	[ "Form 2120\n(Rev. October 2018) \nDepartment of the Treasury \nInternal Revenue Service \nMultiple Support Declaration \n▶ Attach to Form 1040. \n▶ Go to www.irs.gov/Form2120 for the latest information.\nOMB No. 1545-0074 \nAttachment \nSequence No. 114 \nName(s) shown on return \nYour social security number \nDuring the calendar year\n, the eligible persons listed below each paid over 10% of the support of: \nName of your qualifying relative \nI have a signed statement from each eligible person waiving his or her right to claim this person as a dependent for any tax year that \nbegan in the above calendar year. \nEligible person’s name \nSocial security number\nAddress (number, street, apt. no., city, state, and ZIP code) \nEligible person’s name \nSocial security number\nAddress (number, street, apt. no., city, state, and ZIP code) \nEligible person’s name \nSocial security number\nAddress (number, street, apt. no., city, state, and ZIP code) \nEligible person’s name \nSocial security number\nAddress (number, street, apt. no., city, state, and ZIP code) \nInstructions \nWhat’s New \nExemption deduction suspended. The deduction for personal exemptions \nis suspended for tax years 2018 through 2025 by the Tax Cuts and Jobs Act. \nAlthough taxpayers can’t claim a deduction for exemptions, eligibility for the \nexemption remains important for determining who may claim the credit for \nother dependents, as well as other tax benefits. See the instructions and \nPub. 501 for details.\nPurpose of Form \nUse Form 2120 to: \n• Identify each other eligible person (see below) who paid over 10% of the \nsupport of your qualifying relative whom you are claiming as a dependent, \nand \n• Indicate that you have a signed statement from each other eligible person \nwaiving his or her right to claim that person as a dependent. \nAn eligible person is someone who could have claimed a person as a \ndependent except that he or she didn’t pay over half of that person’s \nsupport. \nIf there are more than four other eligible persons, attach a statement to \nyour return with the required information. \nNote: The rules for multiple support agreements apply to claiming an \nexemption for a qualifying relative and don't apply to claiming an exemption \nfor a qualifying child. For the definitions of “qualifying relative” and “qualifying \nchild,” see the instructions for your tax return and Pub. 501.\nClaiming a Qualifying Relative \nGenerally, to claim a person as a qualifying relative, you must pay over half of \nthat person’s support. However, even if you didn’t meet this support test, \nyou may be able to claim him or her as a dependent if all five of the following \napply. \n1. You and one or more other eligible person(s) (see above) together paid \nover half of that person’s support. \n2. You paid over 10% of the support. \n3. No one alone paid over half of that person’s support. \n4. The other dependency tests are met. See Step 4, Is Your Qualifying \nRelative Your Dependent? in the Instructions for Form 1040. \n5. Each other eligible person who paid over 10% of the support agrees \nnot to claim that person as a dependent by giving you a signed statement. \nSee Signed Statement on this page. \nNote: To find out what is included in support, see Pub. 501. \nSigned Statement \nYou must have received, from each other eligible person listed above, a \nsigned statement waiving his or her right to claim the person as a dependent \nfor the calendar year indicated on this form. The statement must include: \n• The calendar year the waiver applies to, \n• The name of your qualifying relative the eligible person helped to support, \nand \n• The eligible person’s name, address, and social security number. \nDon’t file the signed statement with your return. But you must keep it for your \nrecords and be prepared to furnish it and any other information necessary to \nshow that you qualify to claim the person as your dependent. \nAdditional Information \nSee Pub. 501 for details. \nPaperwork Reduction Act Notice. We ask for the information on this form \nto carry out the Internal Revenue laws of the United States. You are required \nto give us the information. We need it to ensure that you are complying with \nthese laws and to allow us to figure and collect the right amount of tax. \nYou aren’t required to provide the information requested on a form that is \nsubject to the Paperwork Reduction Act unless the form displays a valid \nOMB control number. Books or records relating to a form or its instructions \nmust be retained as long as their contents may become material in the \nadministration of any Internal Revenue law. Generally, tax returns and return \ninformation are confidential, as required by Internal Revenue Code section \n6103. \nThe average time and expenses required to complete and file this form will \nvary depending on individual circumstances. For the estimated averages, see \nthe instructions for your income tax return. \nIf you have suggestions for making this form simpler, we would be happy \nto hear from you. See the instructions for your income tax return. \nCat. No. 11712F \nForm 2120 (Rev. 10-2018) \n" ]
f15086.pdf	0918 Form 15086 (PDF)	https://www.irs.gov/pub/irs-pdf/f15086.pdf	[ "Catalog Number 71764J\nwww.irs.gov\nForm 15086 (9-2018)\nForm 15086 \n(September 2018)\nDepartment of the Treasury - Internal Revenue Service\nOffer in Compromise Public Inspection File Request\nIdentify the Accepted Offer in Compromise (e.g. offer number, name, state) as specifically as possible below.\nI request the form(s) be sent to me: (check one)\nMail to address below\nFax to: \nProvide your name, address and phone number below:\nName\nAddress\nCity\nState\nZip code\nDaytime telephone number (required)\nRequestor information:\nPersonal - I am requesting this information for personal reasons\nRepresentative - I am requesting this information on behalf of a client\nDirections:\nFax or mail your completed request form to the fax number or address below:\nFax number: 855-286-3809 (preferred method)\nMail: IRS PIF Request \nOffer in Compromise, Mail Stop 880 \n5333 Getwell Road \nMemphis, TN 38118\nTo avoid processing delays, fax or mail only one request to the IRS office. Allow 15 business days for response. Allow 20 business \ndays if mailed.\nIRS Use Only:\nDate completed\n" ]
f8820.pdf	0918 Form 8820 (PDF)	https://www.irs.gov/pub/irs-pdf/f8820.pdf	[ "Form 8820\n(Rev. September 2018)\nDepartment of the Treasury \nInternal Revenue Service \nOrphan Drug Credit\n▶ Go to www.irs.gov/Form8820 for the latest information.\n▶ Attach to your tax return.\nOMB No. 1545-1505\nAttachment \nSequence No. 103\nName(s) shown on return\nIdentifying number\nPart I\nCurrent Year Credit\n1 \nQualified clinical testing expenses paid or incurred during the tax year (see instructions) .\n.\n.\n.\n1 \n2a Are you electing the reduced credit under section 280C? ▶\nYes\nNo\nIf “Yes,” multiply line 1 by 19.75% (0.1975). If “No,” multiply line 1 by 25% (0.25) and see the\ninstructions for the statement that must be attached. Members of controlled groups or businesses\nunder common control, see instructions for the statement that must be attached\n.\n.\n.\n.\n.\n.\n2a \nb\nEnter the portion of the credit from Form 8932, line 2, that is attributable to wages that were also \nused to figure the credit on line 2a above \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2b\nc Subtract line 2b from line 2a. If zero or less, enter -0- \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2c \n3 \nOrphan drug credit from partnerships, S corporations, estates, or trusts .\n.\n.\n.\n.\n.\n.\n.\n.\n3 \n4\nAdd lines 2c and 3. Estates and trusts, go to line 5. Partnerships and S corporations, report this \namount on Schedule K. All others, report this amount on Form 3800, Part III, line 1h .\n.\n.\n.\n.\n4 \n5 \nAmount allocated to the beneficiaries of the estate or trust (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n5 \n6 \nEstates and trusts. Subtract line 5 from line 4. Report this amount on Form 3800, Part III, line 1h .\n6 \nFor Paperwork Reduction Act Notice, see instructions.\nCat. No. 11208S\nForm 8820 (Rev. 9-2018)\n", "Form 8820 (Rev. 9-2018)\nPage 2\nPart II\n Orphan Drug Information (see instructions)\n(a) \n \n(b) \nName of orphan drug\n(c) \nDesignation application number\n(d) \nDate drug designated \n(mm/dd/yyyy)\n7a\nb\nc\nd\ne\nf\ng\nh\ni\nj\nk\nl\nm\nn\no\np\nq\nr\ns\nt\nu\nv\nw\nx\ny\nz\nForm 8820 (Rev. 9-2018)\n", "Form 8820 (Rev. 9-2018)\nPage 3\nGeneral Instructions\nSection references are to the Internal \nRevenue Code unless otherwise \nnoted.\nFuture developments. For the latest \ninformation about developments \nrelated to Form 8820 and its \ninstructions, such as legislation \nenacted after this form and \ninstructions were published, go to \nwww.irs.gov/Form8820.\nWhat’s New. For tax years \nbeginning after 2017, the credit rate \nfor the orphan drug credit has been \nreduced to 25% and there is an \nelection for a reduced credit.\nPurpose of Form\nUse Form 8820 to figure and claim \nthe orphan drug credit and to elect \nthe reduced credit under section \n280C. The credit is 25% of qualified \nclinical testing expenses paid or \nincurred during the tax year. See \nsection 45C and Regulations section \n1.28-1 for details.\nTaxpayers that are not \npartnerships, S corporations, \nestates, or trusts, and whose only \nsource of this credit is from those \npass-through entities, are not \nrequired to complete or file this form. \nInstead, they can report this credit \ndirectly on Form 3800.\nDefinitions\nQualified clinical testing expenses. \nGenerally, qualified clinical testing \nexpenses are amounts paid or \nincurred by the taxpayer that would \nbe described as qualified research \nexpenses under section 41, with two \nmodifications.\n• In sections 41(b)(2) and (3), “clinical \ntesting” is substituted for “qualified \nresearch.”\n• 100% (instead of 65% or 75%) of \ncontract research expenses are \ntreated as clinical testing expenses.\nQualified clinical testing expenses \ndo not include expenses to the \nextent they are funded by a grant, \ncontract, or otherwise by a \ngovernmental entity or another \nperson. \nClinical testing. Generally, clinical \ntesting means any human clinical \ntesting that meets all four of the \nfollowing conditions.\n1. The testing is carried out under \nan exemption for a drug being tested \nfor a rare disease or condition under \nsection 505(i) of the Federal Food, \nDrug, and Cosmetic Act (Act).\n2. The testing occurs after the \ndate the drug is designated under \nAct section 526 and before the date \non which an application for the drug \nis approved under Act section 505(b) \n(or, if the drug is a biological \nproduct, before the date the drug is \nlicensed under section 351 of the \nPublic Health Service Act).\n3. The testing is conducted by or \nfor the taxpayer to whom the \ndesignation under Act section 526 \napplies.\n4. The testing relates to the use of \nthe drug for the rare disease or \ncondition for which it was \ndesignated under Act section 526.\nRare disease or condition. A rare \ndisease or condition is one which \nafflicts:\n• 200,000 or fewer persons in the \nUnited States; or\n• More than 200,000 persons in the \nUnited States, but for which there is \nno reasonable expectation of \nrecovering the cost of developing \nand making available a drug in the \nUnited States for the disease from \nsales of the drug in the United \nStates.\nThe above determinations are \nmade as of the date the drug is \ndesignated under Act section 526.\nTesting Not Eligible for the \nCredit\nThe credit is not allowed for clinical \ntesting conducted outside the \nUnited States unless there is an \ninsufficient U.S. testing population \nand the testing is conducted by a \nU.S. person or by another person \nnot related to the taxpayer. Testing \nconducted either inside or outside \nthe United States by a corporation to \nwhich section 936 applies is not \neligible for the orphan drug credit.\nCoordination With the \nResearch Credit\nQualified clinical testing expenses \nused to figure the orphan drug credit \ncannot also be used to figure the \ncredit for increasing research \nactivities. However, any of these \nexpenses that are also qualified \nresearch expenses must be included \nin base period research expenses \nwhen figuring the credit for \nincreasing research activities in a \nlater tax year. \nMember of Controlled Group \nor Business Under Common \nControl\nFor purposes of figuring the credit, \nall members of a controlled group of \ncorporations (as defined in section \n41(f)(1)(A) and (f)(5)) and all members \nof a group of businesses under \ncommon control (as defined in \nsection 41(f)(1)(B)) are treated as a \nsingle taxpayer. As a member, your \ncredit is determined on a \nproportionate basis to your share of \nthe aggregate clinical testing \nexpenses taken into account by the \ngroup for the orphan drug credit. \nEnter your share of the credit on line \n2a. Attach a statement showing how \nyour share of the credit was figured, \nand write “See Attached” next to the \nentry space for line 2a.\nFor purposes of the reduced credit \nelection, a member of a controlled \ngroup or a trade or business which is \ntreated as being under common \ncontrol with other trades or \nbusinesses may make the election \nunder section 280C(b)(3). However, \nonly the common parent (within the \nmeaning of Regulations section \n1.1502-77(a)(1)) of a consolidated \ngroup may make the election on \nbehalf of the members of a \nconsolidated group.\nSpecific Instructions\nFigure any orphan drug credit from \nyour own trade or business on lines \n1 and 2a.\nLine 1\nComplete Part II for each orphan \ndrug for which qualified clinical \ntesting expenses are paid or \nincurred during the tax year and \nincluded in line 1.\nLine 2a\nIf you are electing the reduced \norphan drug credit, you must \ncomplete Form 8820 (even if no \norphan drug credits are claimed on \nthe original return) and clearly \nindicate your intent to make the \nelection. In order for the election to \napply, the Form 8820 must be filed \nwith your original timely filed \n(including extensions) return for the \ntax year. Once made, the election is \n", "Form 8820 (Rev. 9-2018)\nPage 4\nirrevocable for that tax year. \nIf you do not elect the reduced \ncredit, you must reduce your \notherwise allowable deduction for \nqualified clinical testing expenses by \nthe amount of the credit on this line. \nIn a case in which qualified clinical \ntesting expenses are capitalized, \nif the credit exceeds the amount \nallowed as a deduction for the tax \nyear, reduce the amount chargeable \nto capital account for the year for \nsuch expenses by the amount of the \nexcess. Attach a statement to your \ntax return that lists the deduction \namounts (or capitalized expenses) \nthat were reduced. Identify the lines \nof your return (schedule or forms for \ncapitalized items) on which the \nreductions were made.\nLine 2b\nIf the credit on line 2a includes \nwages paid to employees, and you \nare also claiming a credit for \nemployer differential wage payments \nbased on wages paid to the same \nemployees, enter on line 2b the \nportion of the credit from the \nemployer differential wage credit line \n(for example, line 2 of Form 8932) \nthat is attributable to wages that \nwere also used to figure the credit \non line 2a.\nSee Form 8932, Credit for \nEmployer Differential Wage \nPayments, for information on the \ncredit.\nLine 5 \nAllocate the orphan drug credit on \nline 4 between the estate or trust \nand the beneficiaries in the same \nproportion as income was allocated \nand enter the beneficiaries’ share on \nline 5.\nIf the estate or trust is subject to \nthe passive activity rules, include on \nline 3 any orphan drug credit from \npassive activities disallowed for prior \nyears and carried forward to this \nyear. Complete Form 8582-CR, \nPassive Activity Credit Limitations, \nto determine the allowed credit that \nmust be allocated between the \nestate or trust and the beneficiaries. \nFor details, see the Instructions for \nForm 8582-CR.\nPart II\nFor each drug for which qualified \nclinical testing expenses are \nincluded on line 1, enter the generic \nname of the orphan drug, the \nDesignation application number, and \nthe date the drug was designated \nunder section 526 of the Federal \nFood, Drug, and Cosmetic Act.\nAttach as many Part II pages as \nneeded to show all orphan drugs.\nPaperwork Reduction Act Notice. \nWe ask for the information on this \nform to carry out the Internal \nRevenue laws of the United States. \nYou are required to give us the \ninformation. We need it to ensure \nthat you are complying with these \nlaws and to allow us to figure and \ncollect the right amount of tax.\nYou are not required to provide \nthe information requested on a form \nthat is subject to the Paperwork \nReduction Act unless the form \ndisplays a valid OMB control \nnumber. Books or records relating to \na form or its instructions must be \nretained as long as their contents \nmay become material in the \nadministration of any Internal \nRevenue law. Generally, tax returns \nand return information are \nconfidential, as required by section \n6103.\nThe time needed to complete and \nfile this form will vary depending on \nindividual circumstances. The \nestimated burden for individual and \nbusiness taxpayers filing this form is \napproved under OMB control \nnumber 1545-0074 and 1545-0123 \nand is included in the estimates \nshown in the instructions for their \nindividual and business income tax \nreturn. The estimated burden for all \nother taxpayers who file this form is \nshown below.\nRecordkeeping .\n.\n 2 hr., 37 min.\nLearning about the \nlaw or the form .\n.\n 1 hr., 00 min.\nPreparing and sending \nthe form to the IRS .\n 1 hr., 04 min.\nIf you have comments concerning \nthe accuracy of these time estimates \nor suggestions for making this form \nsimpler, we would be happy to hear \nfrom you. See the instructions for the \ntax return with which this form is \nfiled.\n" ]
i8038tc.pdf	0918 Inst 8038-TC (PDF)	https://www.irs.gov/pub/irs-pdf/i8038tc.pdf	[ "Instructions for Form \n8038-TC\n(Rev. September 2018)\nInformation Return for Tax Credit Bonds and Specified Tax Credit Bonds\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue \nCode unless otherwise noted.\nFuture Developments\nFor the latest information about \ndevelopments related to Form 8038-TC \nand its instructions, such as legislation \nenacted after they were published, go to \nIRS.gov/Form8038TC.\nWhat’s New\nThe Tax Cuts and Jobs Act (P.L. 115-97) \nrepealed the authority to issue tax-credit \nbonds and direct-pay bonds. The repeal \napplies to qualified forestry conservation \nbonds, new clean renewable energy \nbonds, qualified energy conservation \nbonds, qualified zone academy bonds, \nand qualified school construction bonds \nissued after December 31, 2017. The \nauthority to issue recovery zone economic \ndevelopment bonds and build America \nbonds expired on January 1, 2011.\nReminders\nSpecified tax credit bonds are treated as \nqualified bonds for purposes of section \n6431. Issuers of certain qualified tax credit \nbonds issued prior to January 1, 2018, \nmay elect as of the issue date of the \nbonds under section 6431(f) to receive a \nrefundable credit in lieu of tax credits \nunder section 54A. Only issuers of \nspecified tax credit bonds that qualify for \nand have elected to receive a refundable \ncredit under section 6431(f) may file Form \n8038-CP, Return for Credit Payments to \nIssuers of Qualified Bonds. If the issuer of \na specified tax credit bond makes the \nelection under section 6431(f), the holder \nof the bond will not be eligible to receive a \ntax credit under section 54A. For more \ninformation on specified tax credit bonds, \nsee Notice 2010-35.\nOther tax credit bonds, including \nqualified forestry conservation bonds, \nclean renewable energy bonds, qualified \nzone academy bonds issued following an \nallocation of 2011 (or later) volume cap, \nand Midwestern tax credit bonds, are not \neligible for direct payments under section \n6431(f).\nGeneral Instructions\nPurpose of Form\nForm 8038-TC is used by the issuers of \nqualified tax credit bonds and specified \ntax credit bonds listed below under Who \nMust File, to provide the IRS with the \ninformation required by section 149(e).\nWho Must File—Qualified Tax \nCredit Bonds\nIssuers of the following bonds must file a \nseparate Form 8038-TC for each tax credit \nbond issue issued after March 2010 and \nbefore January 1, 2018.\nQualified forestry conservation bonds.\nNew clean renewable energy bonds.\nQualified energy conservation bonds.\nQualified zone academy bonds.\nQualified school construction bonds.\nClean renewable energy bonds.\nAll other qualified tax credit bonds \n(except build America bonds which should \nbe reported on Form 8038-B, Information \nReturn for Build America Bonds and \nRecovery Zone Economic Development \nBonds).\nWho Must File—Specified Tax \nCredit Bonds\nIssuers of the following specified tax credit \nbonds issued before January 1, 2018, \nmust file a separate Form 8038-TC for \neach specified tax credit bond issue.\nNew clean renewable energy bonds.\nQualified energy conservation bonds.\nQualified zone academy bonds.\nQualified school construction bonds.\nWhen To File\nFile Form 8038-TC on or before the 15th \nday of the 2nd calendar month after the \nclose of the calendar quarter in which the \nbond was issued. Form 8038-TC may not \nbe filed before the issue date and must be \ncompleted based on the facts as of the \nissue date.\nFor specified tax credit bonds, Form \n8038-TC must be filed at least 30 days \nprior to the submission of the first Form \n8038-CP that is filed to request payment \nwith respect to an interest payment date \nfor that issue. Failure to complete this \nform, including the attached schedules, \nmay result in a delay in processing this \nform. All attached schedules must include \nthe issuer's name and EIN at the top.\nLate filing. An issuer may be granted an \nextension of time to file Form 8038-TC \nunder section 3 of Rev. Proc. 2002-48, \n2002-37 I.R.B. 531, if it is determined that \nthe failure to file timely is not due to willful \nneglect. Type or print at the top of the \nform, “Request for Relief under section 3 \nof Rev. Proc. 2002-48.” Attach to the Form \n8038-TC a letter explaining why Form \n8038-TC was not filed on time. Also \nindicate whether the bond issue in \nquestion is under examination by the IRS. \nDo not submit copies of the trust indenture \nor other bond documents.\nNote. If Form 8038-TC is filed late for \nspecified tax credit bonds, it still must be \nfiled 30 days prior to the submission of the \nfirst Form 8038-CP for that issue.\nWhere To File\nFile Form 8038-TC and any attachments \nwith the Department of the Treasury, \nInternal Revenue Service Center, Ogden, \nUT 84201.\nPrivate delivery services. You can use \ncertain private delivery services (PDS) \ndesignated by the IRS to meet the “timely \nmailing as timely filing” rule for tax returns. \nGo to IRS.gov/PDS for the current list of \ndesignated services.\nThe PDS can tell you how to get written \nproof of the mailing date.\nFor the IRS mailing address to use if \nyou're using PDS, go to IRS.gov/\nPDSstreetAddresses.\nPDS can’t deliver items to P.O. \nboxes. You must use the U.S. \nPostal Service to mail any item to \nan IRS P.O. box address.\nOther Forms That May Be \nRequired\nFor submitting payment of arbitrage rebate \nto the federal government, use Form \n8038-T, Arbitrage Rebate, Yield \nReduction and Penalty in Lieu of Arbitrage \nRebate.\nFor issuers of specified tax credit \nbonds who elect under section 6431 to \nreceive a direct payment of a refundable \ncredit from the federal government, the \npayment must be requested on Form \n8038-CP. Each Form 8038-CP can only \nrelate to the interest paid on a single bond \nissue. Issuers of certain specified tax \nCAUTION\n!\nAug 28, 2018\nCat. No. 54164P\n", "credit bonds with multiple maturities must \nfile a separate Form 8038-CP for each \nmaturity. For more information, see \nPurpose of Form in the Instructions for \nForm 8038-CP.\nRounding to Whole Dollars\nYou can round off cents to whole dollars. If \nyou do round to whole dollars, you must \nround all amounts. To round, drop \namounts under 50 cents and increase \namounts from 50 to 99 cents to the next \ndollar (for example, $1.39 becomes $1 \nand $2.50 becomes $3).\nIf two or more amounts must be added \nto figure the amount to enter on a line, \ninclude cents when adding the amounts \nand round off only the total.\nDefinitions\nTax credit bond. An obligation issued \nunder section 54, 54A, or 1400N(l) that \nentitles the taxpayer holding such bond on \none or more credit allowance dates \noccurring during any tax year to a credit \nagainst the federal income tax imposed for \nthat tax year.\nQualified forestry conservation bond. \nAn obligation that is part of an issue 100% \nof the available project proceeds of which \nare to be used to finance one or more \nqualified forestry conservation purposes \nas defined in section 54B.\nQualified zone academy bond. An \nobligation that is part of an issue 100% of \nthe available project proceeds of which \nare to be used for a qualified purpose with \nrespect to a qualified zone academy \nestablished by an eligible local education \nagency as provided in section 54E.\nQualified school construction bond. \nAn obligation that is part of an issue 100% \nof the available project proceeds of which \nare to be used for the construction, \nrehabilitation, or repair of a public school \nfacility, or for the acquisition of land on \nwhich a facility is to be constructed with \nthe proceeds as set forth in section 54F.\nClean renewable energy bond. An \nobligation that is part of an issue 95% or \nmore of the proceeds of which are to be \nused for capital expenditures incurred by \nqualified borrowers for one or more \neligible clean renewable energy projects \nas defined in section 54.\nNew clean renewable energy bond. An \nobligation that is part of an issue 100% of \nthe available project proceeds of which \nare to be used for capital expenditures \nincurred by governmental bodies, public \npower providers, or cooperative electric \ncompanies for one or more qualified \nrenewable energy facilities as defined in \nsection 54C.\nQualified energy conservation bond. \nAn obligation that is part of an issue 100% \nof the available project proceeds of which \nare to be used for one or more qualified \nenergy conservation purposes as defined \nin section 54D.\nIssue. Generally, bonds are treated as \npart of the same issue if they are issued by \nthe same issuer, on the same date, and in \na single transaction or series of related \ntransactions.\nIssue price. The issue price of \nobligations is generally determined under \nRegulations section 1.148-1(f). Thus, \nwhen issued for cash, the issue price is \nthe price at which a substantial amount of \nthe obligations are sold to the public. To \ndetermine the issue price of an obligation \nissued for property, see sections 1273 and \n1274 and the related regulations.\nSale proceeds. Sale proceeds are \ndetermined under Regulations section \n1.148-1(b) as any amount actually or \nconstructively received from the sale of \nthe issue, including amounts used to pay \nunderwriters' discount or compensation \nand accrued interest, other than \npre-issuance accrued interest. Sale \nproceeds also include, but are not limited \nto, amounts derived from the sale of a \nright that is associated with a bond, and \nthat is described in Regulations section \n1.148-4(b)(4). Sale proceeds shall also \ninclude the proceeds from the sale of \ncredit strips. See also Regulations section \n1.148-4(h)(5) treating amounts received \nupon the termination of certain hedges as \nsale proceeds.\nArbitrage. The issuer must comply with \nthe arbitrage requirements of sections 148 \nand 54A.\nSpecific Instructions\nPart I—Reporting Authority\nAmended return. An issuer may file an \namended return to change or add to the \ninformation reported on a previously filed \nreturn for the same date of issue. If you \nare filing to correct errors or change a \npreviously filed return, check the \n“Amended Return” box in the heading of \nthe form.\nThe amended return must provide all \nthe information reported on the original \nreturn, in addition to the new or corrected \ninformation. Attach an explanation of the \nreason for the amended return and write \nacross the top, “Amended Return \nExplanation.”\nLine 1. Enter the name of the entity \nissuing the bonds, not the name of the \nentity receiving the benefit of the \nfinancing.\nLine 2. An issuer that does not have an \nemployer identification number (EIN) \nshould apply online by visiting the IRS \nwebsite at IRS.gov/EIN. The organization \nmay also apply for an EIN by faxing or \nmailing Form SS-4 to the IRS. Customers \noutside the United States or U.S. \npossessions may also apply for an EIN by \ncalling 267-941-1099 (toll call).\nLine 3. If the issuer wishes to authorize a \nperson other than an officer of the issuer \n(including a legal representative or paid \npreparer) to communicate with the IRS \nand whom the IRS may contact with \nrespect to this return (including in writing \nor by telephone), enter the name of the \nperson here. The person listed in line 3 \nmust be an individual. Do not enter the \nname and title of an officer of the issuer \nhere (use line 10 for that purpose).\nNote. By authorizing a person other than \nan authorized officer of the issuer to \ncommunicate with the IRS and whom the \nIRS may contact with respect to this \nreturn, the issuer authorizes the IRS to \ncommunicate directly with the individual \nentered in line 3 and consents to disclose \nthe issuer's return information to that \nindividual, as necessary, to process this \nreturn.\nLine 4. This line is for IRS Use Only. Do \nnot make any entries in the boxes.\nLines 5 and 6. If you listed in line 3 a \nperson other than an officer of the issuer \n(including a legal representative or paid \npreparer) to communicate with the IRS \nand whom the IRS may contact with \nrespect to this return, enter the number \nand street (or P.O. box if mail is not \ndelivered to the street address) and city, \ntown, or post office, state, and ZIP code of \nthat person. Otherwise, enter the issuer's \nnumber and street (or P.O. box if mail is \nnot delivered to the street address) and \ncity, town, or post office, state, and ZIP \ncode.\nLine 7. The date of issue is generally the \ndate on which the issuer exchanges the \nbonds for the underwriter's (or other \npurchaser's) funds.\nLine 8. If there is no name of the issue, \nplease provide other identification of the \nissue.\nLine 9. Enter the Committee on Uniform \nSecurities Identification Procedures \n(CUSIP) number of the latest maturity on \nline 9. Attach a schedule with a complete \nlist of CUSIP numbers for each bond. If \nsome or all of the tax credits are stripped, \nattach a schedule with the name of each \npurchaser of the tax credit bonds or tax \ncredit strips, each purchaser's EIN, and \nthe CUSIP numbers associated with the \nbonds and the stripped tax credits. If the \nissue does not have a CUSIP number, \nwrite, “None.” If the issue either has no \nCUSIP number or is privately placed, \nattach a schedule with each purchaser's \nEIN, name, and address.\n-2-\nInstructions for Form 8038-TC\n", "Line 10. Enter the name and title of the \nofficer of the issuer whom the IRS may call \nfor more information. If the issuer entered \nin line 3 the name of a person other than \nan officer of the issuer (including a legal \nrepresentative or paid preparer) to \ncommunicate with the IRS and whom the \nIRS may contact for this return (including \nin writing or by telephone), leave line 10 \nblank.\nLine 11. Enter the telephone number of \nthe person whom the IRS may contact for \nmore information identified in line 3 or \nline 10, as applicable.\nPart II—Type of Issue\nLine 1. Identify the type of tax credit \nbonds issued by entering the \ncorresponding three-digit code as follows.\n101—Qualified forestry conservation \nbonds.\n102—New clean renewable energy \nbonds.\n103—Qualified energy conservation \nbonds.\n104—Qualified zone academy bonds.\n105—Qualified school construction \nbonds.\n106—Clean renewable energy bonds.\n108—Other.\nLine 2. Enter type of bond.\nLine 3. If the issuer has made an \nirrevocable election to apply section \n6431(f), check “Yes,” if not, check “No.” If \n“No,” skip lines 4 and 5.\nLine 4. Enter the first interest payment \ndate. An interest payment date is the date \non which interest is payable by the \ngovernmental issuer to the holders of the \nbonds. (For variable rate issues, enter the \nlast interest payment date applicable to \nthe quarterly period for which the first \n8038-CP for the issue will relate.) Enter \nthe date in an MM/DD/YYYY format.\nLine 5. Check the box indicating the \ninterest payment date frequency. In \naddition, issuers of specified tax credit \nbonds must attach a debt service \nschedule to the Form 8038-TC which \ncontains the information described below \nfor the bond issue.\n1.\nFor fixed-rate bonds, attach a \ncomplete debt service schedule titled \n“Fixed Rate Bond—Debt Service \nSchedule” that provides a list of each \ninterest payment date, the total interest \npayable on such date, the total principal \namount of bonds expected to be \noutstanding on such date, the interest \nrate, the refundable credit payment \nexpected to be requested from the IRS as \nallowed under section 6431(f) on such \ndate, and the earliest date that the bonds \ncan be called.\nDetermining the refundable credit \npayment under section 6431(f) for \nspecified tax credit bonds with a \nsingle maturity. For QZABs or QSCBs, \nthe amount of refundable credit payment \nwith respect to an interest payment date is \nequal to the lesser of the amount of \ninterest payable on the bond on the \ninterest payment date or 100% of the \namount of interest which would have been \npayable under such bond on the interest \npayment date if the interest were \ndetermined at the applicable credit rate \ndetermined under section 54A(b)(3). For \nnew CREBs and QECBs, the amount of \nrefundable credit payment with respect to \nan interest payment date is equal to the \nlesser of the amount of interest payable on \nsuch bond on the interest payment date or \n70% of the amount of interest which would \nhave been payable under such bond on \nthe interest payment date, if the interest \nwere determined at the applicable credit \nrate determined under section 54A(b)(3).\nDetermining the refundable credit \npayment under section 6431(f) for \nspecified tax credit bonds with \nmultiple maturities. The refundable \ncredit payment for specified tax credit \nbonds with multiple maturities is \ndetermined separately for each bond \nmaturity by comparing the interest payable \non each bond maturity with the interest \nthat would have been payable on such \nbond maturity if the interest on such bond \nmaturity were figured using the applicable \ncredit rate and summing up the lesser of \nthe two amounts with respect to each \nbond maturity. For example, if an issue \nconsists of two bond maturities, one with a \n2-year maturity with an interest rate of 2% \nand one with a 15-year maturity with an \ninterest rate of 6%, while the applicable \ncredit rate as of the sale date of the issue \nis 5%, the allowable refundable credit with \nrespect to interest payment date 1 would \nbe the sum of the amount that equals 2% \nof the 2-year bond maturity and the \namount that equals 5% of the 15-year \nbond maturity. If the issue is an issue of \nnew CREBs or QECBs, the amount of \ninterest that would have been payable if \nthe interest were figured using the \napplicable credit rate would be figured by \nreducing the interest that would be \npayable by multiplying such interest by \n70% (0.70) with respect to each bond \nmaturity. In the example above, the \nrefundable credit payment with respect to \ninterest payment date 1 for the 2-year \nmaturity would be 2% and for the 15-year \nmaturity would be 3.5% of the outstanding \nbond maturity.\n2.\nFor variable rate bonds, attach a \ndebt service schedule titled “Variable Rate \nBond–Debt Service Schedule” that \nprovides a list of each interest payment \ndate, the total principal amount of bonds \nexpected to be outstanding on such date, \nand a description of how interest on the \nbonds is figured. However, if the issuer \nknows the interest amount for a certain \nperiod, for that period the issuer should \nprovide the refundable credit payment \nexpected to be requested from the IRS as \nallowed under section 6431(f).\nNote. If the bond issue reported on this \nForm 8038-TC constitutes both fixed rate \nbonds and variable bonds, a separate \nschedule must be entered for each of the \nbonds.\nPart III—Description of \nObligations\nLine 1. See Issue price under Definitions, \nearlier.\nLine 2. The stated redemption price at \nmaturity of the entire issue is the sum of \nthe stated redemption prices at maturity of \neach bond issued as part of the issue.\nLine 3. Enter the last date on which any \nof the bonds will mature. If more than one \nmaturity, attach a schedule for each \nprincipal payment date.\nLine 4. The applicable credit rate is the \ndaily rate set by the IRS under section \n54A(b)(3) determined as of the first day on \nwhich there is a binding, written contract \nfor the sale or exchange of the bond. \nCarry the percent out to two decimal \nplaces, do not round (for example, \n10.74%). Such a rate is posted by the \nBureau of the Fiscal Service on its Internet \nsite for State and Local Government \nSeries securities at TreasuryDirect.gov. \nSee Notice 2009-15, which is on page 449 \nof Internal Revenue Bulletin 2009-6 at \nIRS.gov/pub/irs-irbs/irb09-06.pdf.\nLine 5. Enter the maximum term set by \nthe IRS under section 54A(d)(5) \napplicable during each calendar month in \nwhich the tax credit bonds are sold. Carry \nthe year out to two decimal places, do not \nround. Enter zeros in the last two positions \n(for example, 10.00). The maximum term \nis posted by the Bureau of the Fiscal \nService on its Internet site for State and \nLocal Government Series securities at \nTreasuryDirect.gov.\nLine 6. Enter the applicable maximum \npermitted yield for the sinking fund \nexpected to be used to repay the issue \nunder section 54A(d)(4)(C). Carry the \npercent out to four decimal places, do not \nround. Enter zeros in the last two positions \n(for example, 10.7400%). The permitted \nsinking fund yield is set by the IRS \nconsistent with the maximum term \ndetermined under section 54A(d)(5) and is \nposted by the Bureau of the Fiscal Service \non its Internet site for State and Local \nGovernment Series securities at \nTreasuryDirect.gov.\nLine 7. For specified tax credit bonds, \nenter the interest rate on the bonds and \ncarry the interest rate out to four decimal \nInstructions for Form 8038-TC\n-3-\n", "places. For specified tax credit bonds with \nmore than one maturity, enter the interest \nrate of the latest maturity. If the issue is a \nvariable rate issue, leave blank.\nLine 8. For specified tax credit bonds, if \nthe issue is a variable rate issue, check \nthe box on line 8a. Enter the frequency \nthat rates are reset on line 8b.\nPart IV—Proceeds of Issue\nLine 1. See Sale proceeds under \nDefinitions, earlier.\nNote. If the bond is stripped at issuance, \nline 1 must include sale proceeds of the \nprincipal and sale proceeds of the credit \nstrips.\nLine 2. Enter the amount of the proceeds \nthat will be used to pay bond issuance \ncosts, including underwriter's fees, fees \nfor trustees, and bond counsel.\nNote. Bond issuance costs for tax credit \nbonds issued under section 54A are \nlimited to 2% of sale proceeds.\nLine 3. Estimate expected investment \nproceeds on the sale proceeds of the \nissue, including proceeds received by the \nissuer from the sale of tax credits that \nhave been stripped from the bonds.\nLine 4. For all tax credit bonds issued \nunder section 54A, expected available \nproject proceeds shall be figured by \nsubtracting line 2 from line 1 and adding \nline 3.\nFor clean renewable energy bonds \n(Code 106) read line 4 by substituting \n“proceeds” for “available project \nproceeds,” add lines 1 and 3, and enter \nthat amount on line 4. Do not subtract \nline 2, bond issuance cost.\nLine 5. For IRS use only. Do not make an \nentry in line 5.\nLine 6. Enter any amount of proceeds not \notherwise itemized in lines 1–4 and \ndescribe the purpose for which the \nproceeds are to be used.\nLine 7. Total proceeds equal the sum of \nlines 4 through 6.\nNote. For qualified tax credit bonds \nissued under section 54A, lines 4 and 7, \navailable project proceeds and total \nproceeds, respectively, should equal the \nsame amount.\nPart V—Description of Use of \nProceeds for Qualified Purpose \nExpenditures\nLines 1a through 12. Enter the dollar \namount of proceeds allocated to each \nqualified purpose expenditure on the \ncorresponding line.\nLine 13. Enter the dollar amount of \nproceeds allocated to each qualified \npurpose expenditure not otherwise \nitemized in lines 1a through 12 and \ndescribe the use of proceeds.\nLine 14. Enter total qualified purpose \nexpenditures equal to the sum of amounts \nentered in lines 1a through 13.\nLine 15. To determine the percentage of \ntotal proceeds to be used for qualified \npurpose expenditures, divide line 14 in \nPart V by line 7 in Part IV, then multiply the \nresult by 100.\nLine 16. Determine the proceeds of the \nissue used to reimburse the issuer for \namounts paid for a qualified purpose prior \nto the issuance of the bonds. See \nRegulations section 1.150-2.\nLine 17. Subject to certain exceptions \nunder Regulations section 1.150-2(f), an \nissuer must adopt an official intent, as \ndescribed in Regulations section \n1.150-2(e), to reimburse itself for \npreissuance expenditures within 60 days \nafter payment of the original expenditure. \nEnter the date the official intent was \nadopted.\nPart VI—Allocation of National, \nState, Tribal, or Local Bond \nLimitation Amount\nLine 1a. Enter the amount of volume cap \nallocated to the issue by bond type. Attach \na copy of the national (for example, from \nthe Department of the Treasury or IRS), \nstate, tribal, or local allocations with \nrespect to the issue. Check the tribal box if \nthe allocation is provided by the \nDepartment of Interior. Failure to attach \nthe appropriate allocation certification will \nresult in a delay in processing this form. \nThe appropriate officials must certify that \nthe issue has been designated as one or \nmore types of qualified tax credit bonds. \nOn the blank line below line 1a, enter the \nyear of allocation and, if applicable, the \namount of carryforward allocation.\nLines 1b through 1d. Check the \ncorresponding box indicating whether the \nallocation is national, local, state, or tribal.\nLine 2. If the allocation is from a state, \nenter the state abbreviation.\nPart VII—Miscellaneous\nLine 1a. Check the box if there is a \nreserve fund described in section 54A(d)\n(4)(C) (sinking fund) that is expected to \nrepay the issue at maturity.\nLine 1b. A reserve may be funded in \nunequal periodic installments so long as it \nis funded no sooner than in equal periodic \ninstallments. Check the box if the reserve \nfund is funded no sooner than in equal \nperiodic payments.\nLine 1c. Check the box if either the \nreserve fund is expected to result in an \namount greater than the amount \nnecessary to repay the issue or if the yield \non the reserve fund is greater than the \npermitted sinking fund yield (entered in \nPart III, line 6).\nLine 1d. For purposes of monitoring the \narbitrage requirements of section 148, \nsuch monitoring shall include the arbitrage \nrequirements of section 54A. If the issuer \nhas established the written procedures, \ncheck the box.\nLine 2. The issuer must certify that \napplicable state and local law \nrequirements governing conflicts of \ninterest are satisfied with respect to the \nbond issue. See section 54A(d)(6). If \nthese requirements are met, check the \nbox in line 2.\nLine 3. If some or all of the tax credits are \nstripped, check the box.\nNote. Submit the information required \nunder Part I, line 9.\nLine 4. If an issuer fails to spend 100% of \nthe available project proceeds of the issue \nby the close of the 3-year expenditure \nperiod (including any extensions granted), \nthe issuer must redeem all of the \nnonqualified bonds within 90 days after \nthe end of such expenditure period. See \nsection 54A(d)(2)(B). If the issuer has \nestablished written procedures to meet \nthis requirement, check the box.\nLine 5. “Other” is reserved for future tax \ncredit bonds.\nSignature and Consent\nAn authorized representative of the issuer \nmust sign Form 8038-TC and any \napplicable certification. Also print the \nname and title of the person signing Form \n8038-TC. The authorized representative of \nthe issuer signing this form must have the \nauthority to consent to the disclosure of \nthe issuer's return information, as \nnecessary to process this return, to the \nperson(s) that have been designated in \nForm 8038-TC.\nNote. If line 3 authorizes the IRS to \ncommunicate (including in writing and by \ntelephone) with a person other than an \nofficer of the issuer, by signing this form, \nthe issuer's authorized representative \nconsents to the disclosure of the issuer's \nreturn information, as necessary to \nprocess this return, to such person.\nPaid Preparer\nIf an authorized representative of the \nissuer filled in this return, the paid \npreparer's space should remain blank. \nAnyone who prepares the return but does \nnot charge the organization should not \nsign the return. Certain others who \nprepare the return should not sign. For \nexample, a regular, full-time employee of \n-4-\nInstructions for Form 8038-TC\n", "the issuer, such as a clerk, secretary, etc., \nshould not sign.\nGenerally, anyone who is paid to \nprepare a return must sign it and fill in the \nother blanks in the Paid Preparer Use Only \narea of the return. The paid preparer must:\nSign the return in the space provided \nfor the preparer's signature,\nEnter the preparer information, and\nGive a copy of the return to the issuer.\nPart VIII—Consent to \nDisclosure of Certain \nInformation From This Return\nLine 1. If the issuer consents to the IRS's \npublication, through a website or other \npublication, of its name and address, \nemployer identification number, name and \ndescription of bond issue, date of \nissuance, CUSIP number, issue price, \nfinal maturity date, stated redemption \nprice at maturity, applicable credit rate and \nmaximum term to assist in the proper \nreporting of interest, tax credits, or other \nbenefits under section 6049, check the \nbox next to “Yes.”\nNote. Part VIII does not apply to issuers \nof tax credit bonds that have elected direct \npayment refundable credits under section \n6431(f).\nSchedule A. New Clean \nRenewable Energy Bonds \n(New CREBs) Under \nSections 54A and 54C\nPart I—Issuer Questions\nLine 1. A public power provider is a state \nutility with a service obligation as such \nterms are defined in section 217 of the \nFederal Power Act. If the issuer is a public \npower provider, check “Yes.”\nLine 2. A cooperative electric company is \na mutual or cooperative electric company \ndescribed in section 501(c)(12) or section \n1381(a)(2)(C). If the issuer is a \ncooperative electric company, check \n“Yes.”\nLine 3. A governmental body is any state \nor Indian tribal government, or any political \nsubdivision thereof. If the issuer is a \ngovernmental body, check “Yes.”\nLine 4. A clean renewable energy bond \nlender is a lender which is a cooperative \nowned by, or has outstanding loans to, \n100 or more cooperative electric \ncompanies and was in existence on \nFebruary 1, 2002, and shall include any \naffiliated entity which is controlled by such \nlender. If the issuer is a clean renewable \nenergy bond lender, check “Yes.”\nLine 5. If the issuer is a not-for-profit \nelectric utility which has received a loan or \nloan guarantee under the Rural \nElectrification Act, check “Yes.”\nLine 6. Notice 2009-33 provides that, \nexcept in limited circumstances involving \nreimbursements to which section 54A(d)\n(2)(D) applies, costs of acquiring existing \nfacilities generally will be treated as \nnonqualified costs. If any of the available \nproject proceeds have been used to \nacquire existing facilities, check “Yes.”\nLine 7. Notice 2009-33 provides that \nrefinancing costs (as contrasted with costs \nof enhancements, repair, or rehabilitation \nof existing facilities) generally will be \ntreated as nonqualified costs. If any of the \navailable project proceeds have been \nused to refinance existing facilities, check \n“Yes.”\nLine 8. Notice 2015-12 provides that an \nallocation of new CREB volume cap \nlimitation is valid for 180 days after the \ndate of the letter issuing the allocation (the \n“volume cap allocation date”). If the issue \ndate of the issue is on or before 180 days \nafter the volume cap allocation date, \ncheck “Yes.”\nLine 9. A new CREB must be designated \nas such by a qualified issuer. If these \nbonds have been designated as new \nCREBs, check “Yes.” See section 54C(a) \nfor more information.\nPart II\nFor IRS use only. Do not make an entry in \nline 1.\nPart III—List of Qualified \nRenewable Energy Facilities\nLine 1. A “Qualified Renewable Energy \nFacility” means a qualified facility as \ndetermined under section 45(d) (without \nregard to paragraphs (8) and (10) and to \nany placed-in-service date) owned by a \npublic power provider, a governmental \nbody, or a cooperative electric company. \nList the type of qualified renewable energy \nfacility to be financed by the bonds, the \nlocation of the facility, the owner(s) of the \nfacility, the owner's EIN, and the amount \nof available project proceeds to be used \nfor that facility. (If more than one facility, \nattach a schedule.)\nSchedule B. Qualified \nEnergy Conservation \nBonds (QECBs) Under \nSections 54A and 54D\nPart I—Issuer and Project \nQuestions\nLine 1. A QECB must be designated as \nsuch by the issuing state or local \ngovernment. See section 54D(a). If these \nbonds have been designated as QECBs, \ncheck “Yes.”\nLine 2. Section 54D(e)(2)(B) provides \nthat the amount allocated to a large local \ngovernment may, if unused, be \nreallocated by such local government to \nthe state in which such local government \nis located. If the bonds are issued based \non an allocation that has been reallocated \nfrom a large local government to a state, \ncheck “Yes.”\nLine 3. A large local government means \nany municipality or county if such \nmunicipality or county has a population of \n100,000 or more. If the issuer is a large \nlocal government, check “Yes.”\nLine 6. If the issuer issued the bonds \nbased on a volume cap allocation \nreceived by another authorized entity (that \nallocated volume cap to the issue), check \n“Yes.” If not, check “No.” If “Yes” is \nchecked, provide the name of such \nauthorized entity. If more than one \nauthorized entity allocated volume cap to \nthe bond issue, attach a schedule listing \nthe names of, and amount of bonds for, \neach such authorized entity. If the box on \nline 6 is checked “Yes,” failure to insert the \nname of the other authorized entity that \nallocated volume cap to the issue may \nresult in a delay in processing the return.\nPart II\nFor IRS use only. Do not make an entry in \nline 1.\nPart III—List of Conservation \nPurposes, Location of the \nFacilities, Amount of Proceeds \nUsed for the Purpose, Private \nActivity User, and Private \nUser's EIN\nLine 1. Eligible issuers of QECBs include \nstates, political subdivisions, as defined \nfor purposes of section 103, and entities \nempowered to issue bonds on behalf of \nany such entity under rules similar to those \nfor determining whether a bond issued on \nbehalf of a state or political subdivision \nconstitutes an obligation of that state or \npolitical subdivision for purposes of \nsection 103 and Regulations section \n1.103-1(b). Further, eligible issuers \ninclude otherwise eligible issuers in \nconduit financing issues (as defined in \nRegulations section 1.150-1(b)).\nList each type of qualified conservation \npurpose described under section 54D(f) to \nbe financed by the bonds, the location of \nthe facility (if applicable), and the amount \nof available project proceeds to be used \nfor each qualified conservation purpose. If \nthe bonds are private activity bonds, \nprovide the name and EIN of the private \nuser(s). (If more than one purpose, facility, \nowner, or user, attach a schedule.)\nInstructions for Form 8038-TC\n-5-\n", "Schedule C. Qualified \nZone Academy Bonds \n(QZABs) Under Sections \n54A and 54E\nPart I—Academy and Issuer \nInformation\nLine 1. If the school is located in a \ndesignated empowerment zone, check \n“Yes.”\nLine 2. If the school is located in a \ndesignated enterprise community, check \n“Yes.”\nLine 5. If for any calendar year the \nallocation for a state exceeds the amount \nof bonds issued for such year, the \nlimitation may be carried over but only to \nthe first 2 years following the year in which \nthe unused limitation arose. Limitation \namounts are used on a first-in, first-out \nbasis. If the bonds or any portion of the \nbonds are issued under a carryover \nlimitation, check “Yes,” and enter the year \nin which the limitation arose.\nLine 7. For a bond to be a “qualified zone \nacademy bond,” the issuer must certify \nthat it has written commitments from \nprivate entities to make qualified \ncontributions having a present value (as of \nthe date of issuance of the issue) of not \nless than 10% of the proceeds of the \nissue. If the eligible local education \nagency that established the qualified zone \nacademy has received such written \ncommitments, check “Yes.”\nLine 9. A QZAB must be designated as \nsuch by the issuing state or local \ngovernment within the jurisdiction where \nthe school is located. If these bonds have \nbeen designated as QZABs, check “Yes.” \nSee section 54E(a)(3) for more \ninformation.\nLine 10. Write in the name of the local \neducation agency. Failure to provide the \nname of the eligible education agency \nmay result in a delay in processing the \nreturn.\nPart II—Description of the \nPrivate Business Contribution\nLines 1 through 4. Qualified private \nbusiness contributions under section \n54E(d)(4) are (a) equipment for use in the \nqualified zone academy (including \nstate-of-the-art technology and vocational \nequipment); (b) technical assistance in \ndeveloping curriculum or in training \nteachers to promote appropriate \nmarket-driven technology in the \nclassroom; (c) services of employees as \nvolunteer mentors; (d) internships, field \ntrips, or other educational opportunities \noutside the academy for students; or (e) \nany other property or service specified by \nthe eligible local education agency. List \nthe value of the dollar amount of each \nprivate contribution on the corresponding \nline.\nLine 5. For items not listed in lines 1 \nthrough 4, enter the value of the amount \ncontributed on line 5 and provide a \ndescription of such contribution.\nPart III—Private Business \nContributor\nLines 1 through 5. Enter the name and \nEIN of the donor of the private business \ncontribution. (If more than five donors, \nattach a schedule.)\nSchedule D. Qualified \nSchool Construction \nBonds (QSCBs) Under \nSections 54A and 54F\nPart I—Use of Proceeds\nLine 1. An Indian school is a school \nfunded by the Bureau of Indian Affairs.\nLine 3. A QSCB must be designated as \nsuch by the issuing state or local \ngovernment. See section 54F(a). If these \nbonds have been designated as QSCBs, \ncheck “Yes.”\nPart II\nFor IRS use only. Do not make an entry in \nline 1.\nPart III—Issuer Information\nLine 1. If the issuer is not the local \neducation agency in the jurisdiction of \nwhich the public school facility is located, \nenter the name of such local education \nagency. If the issuer is issuing bonds for \nmore than one local education agency, \nattach a schedule listing the names of, \nand amount of bonds for, each local \neducation agency.\nLine 2. If the issuer issued the bonds \nbased on a volume cap allocation \nreceived by another authorized entity (that \nallocated volume cap to the issue), \nprovide the name of such authorized \nentity. If more than one authorized entity \nallocated volume cap to the bond issue, \nattach a schedule listing the names of, \nand amount of bonds for, each authorized \nentity.\nPaperwork Reduction Act Notice. We \nask for the information on this form to carry \nout the Internal Revenue laws of the \nUnited States. You are required to give us \nthe information. We need it to ensure that \nyou are complying with these laws.\nYou are not required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records relating \nto a form or its instructions must be \nretained as long as their contents may \nbecome material in the administration of \nany Internal Revenue law. Generally, tax \nreturns and return information are \nconfidential, as required by section 6103.\nThe time needed to complete and file \nthis form will vary depending on individual \ncircumstances. The estimated average \ntime is:\nRecordkeeping . . . . . . . . .\n21 hr., 3 min.\nLearning about the law or the \nform. . . . . . . . . . . . . . . .\n 2 hr., 25 min.\nPreparing, copying, \nassembling, and sending the \nform to the IRS . . . . . . . . .\n5 hr., 16 min.\nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making this form simpler, \nwe would be happy to hear from you. You \ncan send us comments through IRS.gov/\nFormComments.\nOr you can write to:\nInternal Revenue Service\nTax Forms and Publications\n1111 Constitution Ave. NW, IR-6526\nWashington, DC 20224\nDo not send the form to this address. \nInstead, see Where To File, earlier.\n-6-\nInstructions for Form 8038-TC\n" ]
i5713.pdf	0918 Inst 5713 (PDF)	https://www.irs.gov/pub/irs-pdf/i5713.pdf	[ "Instructions for Form 5713\n(Rev. September 2018)\nInternational Boycott Report\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue \nCode unless otherwise noted.\nFuture Developments\nFor the latest information about \ndevelopments related to Form 5713 and \nits instructions, such as legislation \nenacted after they were published, go to \nIRS.gov/Form5713.\nWhat’s New\nExpansion of categories of income. \nPer Public Law 115–97, beginning after \nDecember 31, 2018, line 6a may include \ntwo new categories of income. In addition, \nthe instruction clarifies that filers must \ninclude the credit for taxes on section \n901(j) category income, if applicable, on \nline 6a. For more information see \ninstructions for line 6a.\nGeneral Instructions\nPurpose of Form\nUse Form 5713 to report:\nOperations in or related to boycotting \ncountries (see the list under Boycotting \nCountries, later), and\nThe receipt of boycott requests and \nboycott agreements made.\nWho Must File\nYou must file Form 5713 if you are a U.S. \nperson (defined in section 7701(a)(30)) \nthat has operations (defined later) in or \nrelated to a boycotting country, or with the \ngovernment, a company, or a national of a \nboycotting country.\nThe following U.S. persons also must \nfile Form 5713.\nA member of a controlled group (as \ndefined in section 993(a)(3)), a member of \nwhich has operations.\nA U.S. shareholder (within the meaning \nof section 951(b)) of a foreign corporation \nthat has operations (but only if you own \n(within the meaning of section 958(a)) \nstock of that foreign corporation).\nA partner in a partnership that has \noperations.\nA person treated (under section 671) as \nthe owner of a trust that has operations.\nBan on importing or exporting. \nAlthough you can comply with a ban on \nimporting or exporting of products \ndescribed in sections 999(b)(4)(B) and (C) \nwithout incurring the loss of tax benefits, \nyou must report the boycott operations \nfrom such agreements on Form 5713.\nExceptions From Filing\nForeign person. A foreign person is not \nrequired to file Form 5713 unless that \nperson:\n1.\nClaims the benefits of the foreign \ntax credit,\n2.\nOwns stock in an interest charge \ndomestic international sales corporation \n(IC-DISC),\n3.\nIs a foreign sales corporation (FSC) \nthat has exempt foreign trade income, or\n4.\nHas extraterritorial income (defined \nin section 114(e), as in effect before its \nrepeal) excluded from gross income.\nMembers of a controlled group. A \ncorporation that is a member of a \ncontrolled group (as defined in section \n1563) is not required to file Form 5713 if all \nmembers of the controlled group joined in \nthe filing of a consolidated income tax \nreturn and the common parent files Form \n5713 on behalf of all members of the \ncontrolled group.\nIf all members of a controlled group did \nnot join in the filing of a consolidated \nincome tax return, each member of the \ncontrolled group must file Form 5713 \nseparately.\nA member of a controlled group (as \ndefined in section 993(a)(3)) is not \nrequired to file Form 5713 if all of the \nfollowing conditions apply.\nThe member has no operations in or \nrelated to a boycotting country (or with the \ngovernment, a company, or a national of a \nboycotting country).\nThe member did not own stock, directly \nor indirectly, in any corporation having \nsuch operations.\nThe member did not receive any \nboycott requests.\nThe member did not own stock, directly \nor indirectly, of any corporation receiving a \nrequest.\nThe member is not entitled to (or \nforfeits) the benefits of the foreign tax \ncredit, the deferral of earnings of a \ncontrolled foreign corporation (CFC), \nIC-DISC benefits, FSC benefits, or the \nextraterritorial income exclusion.\nThe member attaches to its tax return a \ncertificate stating that Form 5713 was filed \non the member's behalf. This certificate \nmust be signed by a person authorized to \nsign the income tax return of the common \nparent of the group.\nPartners. A partner is not required to file \nForm 5713 if:\nThat partner has no boycott operations \nthat are independent of the partnership,\nThe partnership files Form 5713 with \nForm 1065, and\nThe partnership did not cooperate with \nor participate in an international boycott.\nU.S. approved boycotts. You can \ncomply with an international boycott \nimposed by a foreign country if the boycott \nis approved by U.S. law, regulations, or an \nExecutive order. Do not report U.S. \napproved boycotts on Form 5713.\nUnsolicited invitation to bid. If you \nreceive an unsolicited invitation to bid for a \ncontract that contains a request to \nparticipate in or cooperate with an \ninternational boycott, you are required to \nfile Form 5713 only if you accept the \ninvitation.\nForeign corporation with U.S. subsid-\niary or sister corporation. A U.S. \ncorporation that is a subsidiary or sister \ncorporation of a foreign corporation can \nwaive the requirement to report boycott \noperations of its foreign parent or sister \ncorporation if the following conditions are \nmet.\nThe foreign corporation is not required \nto file Form 5713 independent of its \nrelationship with the U.S. subsidiary or \nsister corporation.\nThe U.S. subsidiary or sister \ncorporation agrees to forfeit the benefits of \nthe foreign tax credit, deferral of taxation \nof earnings of a CFC, IC-DISC benefits, \nFSC benefits, and the extraterritorial \nincome exclusion.\nForeign corporation with U.S. branch. \nA foreign corporation engaged in a U.S. \ntrade or business through a U.S. branch \ngenerally is required to file Form 5713 to \nreport the boycott activities of its \ncontrolled group, including the U.S. \nbranch. When reporting for the U.S. \nbranch, report all information related to the \nU.S. branch's boycott activities, including \nthe boycott activities that do not relate to \nthe U.S. trade or business.\nThe foreign corporation can, however, \nwaive the requirements to report \ninformation about its U.S. branch if it does \nnot claim or forfeits the benefits of the \nforeign tax credit, deferral of taxation of \nearnings of a CFC, IC-DISC benefits, and \nFSC benefits. This waiver does not relieve \nthe foreign corporation of reporting \nboycott activities of all U.S. corporations \nthat are members of the same controlled \ngroup of which the foreign corporation is a \nmember.\nAug 10, 2018\nCat. No. 12040A\n", "When and Where To File\nForm 5713 is due when your income tax \nreturn is due, including extensions. Attach \nthe original copy of the Form 5713 (and \nSchedules A, B, and C, if applicable) to \nyour income tax return. Do not sign the \ncopy that is attached to your income tax \nreturn. For electronic filing, see Electronic \nfiling of Form 5713 next.\nElectronic filing of Form 5713. If you \nfile your original Form 5713 electronically \n(as an attachment to your e-filed income \ntax return), you are not required to file a \nduplicate Form 5713. See the instructions \nfor your income tax return for general \ninformation about electronic filing.\nPenalties\nWillful failure to file Form 5713 may result \nin:\nA $25,000 fine,\nImprisonment for no more than 1 year, \nor\nBoth.\nTax Benefits That May Be \nLost\nIf you cooperate with or participate in an \ninternational boycott, you may lose a \nportion of the following.\nThe foreign tax credit (section 908(a)).\nDeferral of taxation of earnings of a \nCFC (section 952(a)(3)).\nDeferral of taxation of IC-DISC income \n(section 995(b)(1)(F)(ii)).\nExemption of foreign trade income of an \nFSC (section 927(e)(2), as in effect before \nits repeal).\nExclusion of extraterritorial income from \ngross income (section 941(a)(5), as in \neffect before its repeal).\nSchedules A, B, and C\nFigure the loss of tax benefits on \nSchedules A and C or Schedules B and C \n(Form 5713). You must use the \ninternational boycott factor (Schedule A) \nto figure the reduction to foreign trade \nincome qualifying for the extraterritorial \nincome exclusion. To figure the loss of all \nother tax benefits, you can use either the \ninternational boycott factor (Schedule A) \nor determine taxes and income \nspecifically attributable to boycott \noperations (Schedule B).\nFigure the loss of tax benefits on \nSchedule C. For more details, see the \ninstructions for these separate schedules.\nComplete Schedule C if you are a \npartner. Partnerships do not complete \nSchedule C. But partnerships must \ncomplete parts of both Schedules A and \nB. However, if all partners figure the loss \nof their tax benefits using the boycott \nfactor exclusively, or specifically \nidentifiable taxes and income attributable \nto boycott operations exclusively, then the \npartnership is only required to complete \nparts of Schedule A or parts of \nSchedule B.\nReport the appropriate amounts from \nSchedule C on the following forms.\nForm 1116, Foreign Tax Credit \n(Individual, Estate, or Trust).\nForm 1118, Foreign Tax \nCredit—Corporations.\nForm 5471, Information Return of U.S. \nPersons With Respect To Certain Foreign \nCorporations.\nForm 1120-IC-DISC, Interest Charge \nDomestic International Sales Corporation \nReturn.\nForm 1120-FSC, U.S. Income Tax \nReturn of a Foreign Sales Corporation.\nForm 8873, Extraterritorial Income \nExclusion.\nDefinitions\nBoycotting Countries\nA boycotting country includes the \nfollowing.\nAny country that is on the list \nmaintained by the Secretary of the \nTreasury under section 999(a)(3). As of \nthe date these instructions were revised, \nthe most recent “List of Countries \nRequiring Cooperation with an \nInternational Boycott” (dated May 4, 2018) \nincluded Iraq, Kuwait, Lebanon, Libya, \nQatar, Saudi Arabia, Syria, United Arab \nEmirates, and Yemen. The list is updated \nquarterly and is available at \nFEDERALREGISTER.gov. Enter \n“International Boycott” in the search box.\nAny other country in which you (or a \nmember of the controlled group of which \nyou are a member) have operations and of \nwhich you know (or have reason to know) \nrequires any person to cooperate with or \nparticipate in an international boycott. \nHowever, see Exceptions From Filing, \nearlier.\nBoycott Request\nA boycott request is any request to enter \ninto an agreement that would constitute \ncooperation with or participation in an \ninternational boycott.\nOperations\nThe term “operations” means all forms of \nbusiness or commercial activities and \ntransactions (or parts of transactions), \nwhether or not productive of income, \nincluding, but not limited to: selling; \npurchasing; leasing; licensing; banking, \nfinancing, and similar activities; extracting; \nprocessing; manufacturing; producing; \nconstructing; transporting; performing \nactivities related to the activities above (for \nexample, contract negotiating, advertising, \nsite selecting, etc.); and performing \nservices, whether or not related to the \nactivities above.\nOperations in a boycotting country. \nYou are considered to have operations “in \na boycotting country” if you have an \noperation that is carried out, in whole or in \npart, in a boycotting country, either for or \nwith the government, a company, or a \nnational of a boycotting country.\nOperations with the government, a \ncompany, or a national of a boycotting \ncountry. You are considered to have \noperations “with the government, a \ncompany, or a national of a boycotting \ncountry” if you have an operation that is \ncarried on outside a boycotting country \neither for or with the government, a \ncompany, or a national of a boycotting \ncountry.\nOperations related to a boycotting \ncountry. You are considered to have \noperations “related to a boycotting \ncountry” if you have an operation that is \ncarried on outside a boycotting country for \nthe government, a company, or a national \nof a nonboycotting country if you know or \nhave reason to know that specific goods \nor services produced by the operation are \nintended for use in a boycotting country, or \nfor use by or for the benefit of the \ngovernment, a company, or a national of a \nboycotting country, or for use in \nforwarding or transporting to a boycotting \ncountry.\nSpecific Instructions\nAddress\nInclude the suite, room, or other unit \nnumber after the street address. If the \nPost Office does not deliver mail to the \nstreet address and the filer has a P.O. \nbox, show the box number instead.\nIf you receive your mail in care of a \nthird party (such as an accountant or an \nattorney), enter on the street address line \n“C/O” followed by the third party's name \nand street address or P.O. box.\nAddress of Service Center\nEnter the address of the service center \nwhere your tax return was filed. If the \nreturn was e-filed, enter “e-file.”\nLines 1 Through 6\nAll line references are to 2018 \nforms unless otherwise noted.\nLine 1. Individuals\nEnter your adjusted gross income as \ncomputed on Form 1040.\nCAUTION\n!\n-2-\nInstructions for Form 5713 (Rev. 9-2018)\n", "Line 2c. Partnerships and \nCorporations\nEnter your principal business activity code \nnumber and description from the list at the \nend of these instructions. Enter the code \nnumber for the specific industry group \nfrom which the largest percentage of total \nreceipts was derived. Total receipts are \ndefined in the instructions for the Codes \nfor Principal Business Activity located at \nthe end of the instructions for partnership \nand corporate returns.\nLine 2d. IC-DISCs\nEnter on line 2d the major product code \nnumber for the major product or service \n(as measured by export gross receipts) \nsold or provided by the IC-DISC (Form \n1120-IC-DISC, Schedule N, line 1a).\nLine 3a. Partnership's Total \nAssets\nEnter the total assets of the partnership \n(Form 1065 and Form 1065-B, the amount \non the Schedule L, “Total assets” line, \ncolumn (d)).\nLine 3b. Partnership's Ordinary \nIncome\nEnter the partnership's ordinary income \n(Form 1065, line 22, Ordinary business \nincome (loss)). For electing large \npartnerships, enter the portion of taxable \nincome (Form 1065-B, amount on \n“Taxable income (loss) from passive loss \nlimitation activities” line) that is attributable \nto trade or business activities.\nLine 4b. Common Tax Year \nElection\nThe common tax year of a controlled \ngroup is generally the tax year of the \ncommon parent. The members of the \ncontrolled group can, however, elect the \ntax year of any member of the group as \nthe common tax year. This election is \nmade by entering the name, tax year, and \nemployer identification number (EIN) of \nthe designated corporation on line 4b.\nAll members of a controlled group must \nconsent, in writing, to the common tax \nyear election. A common parent can \nconsent to the common tax year election \non behalf of all members of the controlled \ngroup that joined with the common parent \nin filing a consolidated return. Foreign \ncorporations that are members of a \ncontrolled group should not sign the \nconsent if they are not required to file \nForm 5713. However, if a foreign \ncorporation subsequently becomes liable \nto file Form 5713, then it is bound by the \ncommon tax year election previously \nmade by the group. A copy of the consent \nmust be attached to each member's Form \n5713 filed for the first tax year of such \nmember to which the common tax year \nelection applies. If no common parent \nexists or no agreement is reached by the \nmembers of the controlled group, the \ncommon tax year of the group will be the \ntax year of the member of the controlled \ngroup whose tax year ends in the latest \nmonth of the calendar year. The common \ntax year election is a binding election and \ncan be changed only with the approval of \nthe Secretary.\nLine 4c(1). Corporation's Total \nAssets\nEnter the amount of total assets from \nSchedules L of the forms as follows.\nForm 1120. Column (d).\nForm 1120-F. Column (d).\nForm 1120-FSC. Column (d).\nForm 1120-IC-DISC (Rev. 11-2018). \nColumn (b).\nForm 1120-L. Part I, column (b).\nForm 1120-PC. Column (d).\nForm 1120S. Line 15, column (d).\nFor example, the total assets, as of the \nend of the tax year, for a corporation filing \nForm 1120 for tax year 2018 can be found \non the 2018 Form 1120, Schedule L, \nline 15, column (d).\nLine 4c(2). Corporation's \nTaxable Income\nEnter the amount of taxable income before \nnet operating loss (NOL) and special \ndeductions on the following forms on the \nlines with the labels as follows.\nForm 1120. In the Deductions area on \npage 1, Taxable income before net \noperating loss deduction and special \ndeductions.\nForm 1120-F. In the Deductions area of \nSection II, Taxable income before NOL \ndeduction and special deductions.\nForm 1120-FSC. In Part II of Schedule B, \nTaxable income or (loss) before net \noperating loss deduction and \ndividends-received deduction.\nForm 1120-IC-DISC (Rev. 11-2018). On \npage 1, Taxable income before net \noperating loss deduction and \ndividends-received deduction.\nForm 1120-L. On page 1, in the \nDeductions area, Life insurance company \ntaxable income (LICTI), plus the total of \nthe lines “Dividends-received and other \nspecial deductions” and “Net operating \nloss deduction.”\nForm 1120-PC. On page 2, in the \nDeductions area of Schedule A, the \nsubtotal amount found immediately above \nthe line for “Dividends-received and other \nspecial deductions.”\nForm 1120S. On page 1, in the \nDeductions area, Ordinary business \nincome (loss).\nFor example, the amount of taxable \nincome before NOL and special \ndeductions for a corporation filing Form \n1120 for tax year 2017 can be found on \nthe 2017 Form 1120, page 1, line 28.\nLine 6. Totals\nLine 6a. Foreign tax credit. Enter on \nline 6a the foreign tax credit before \nadjustment (totals of credits for taxes on \nsection 951A category income, foreign \nbranch category income, passive category \nincome, general category income, section \n901(j) category income, certain income \nre-sourced by treaty, and lump-sum \ndistributions) from Form 1116 or (total of \ncredits for taxes on section 951A category \nincome, foreign branch category income, \npassive category income, general \ncategory income, section 901(j) category \nincome, income re-sourced by treaty) from \nForm 1118, Schedule B, Part III.\nLine 6b. Deferral of earnings of CFCs. \nEnter on line 6b your pro rata share of total \nearnings from CFCs (as defined in section \n952(a)(3)(A)).\nLine 6c. Deferral of IC-DISC income. \nShareholders of an IC-DISC should figure \nthe deferral as follows:\nShareholder that is not a C \ncorporation. Enter on line 6c your pro \nrata share of the section 995(b)(1)(F)(i) \namount (pro rata share of Form \n1120-IC-DISC, Schedule J, Part I, line 8). \nShareholder that is a C corporation. \nEnter on line 6c your pro rata share of the \nsection 995(b)(1)(F)(i) amount multiplied \nby 16/17 (16/17 times your pro rata share \nof Form 1120-IC-DISC, Schedule J, Part I, \nline 8).\nLine 6d. FSC exempt foreign trade in-\ncome. Enter on line 6d the total exempt \nforeign trade income (the total of columns \n(a) and (b) of Form 1120-FSC, \nSchedule B, line 10).\nLine 6e. Foreign trade income qualify-\ning for extraterritorial income exclu-\nsion. Enter on line 6e your foreign trade \nincome that otherwise qualifies for the \nextraterritorial income exclusion (Form \n8873, line 49).\nLines 8 Through 13\nFilers that are not members of a con-\ntrolled group. If you are not a member of \na controlled group, report on lines 8 \nthrough 13 your own boycott information \nand the boycott information with respect \nto:\nAny foreign corporation in which you \nare a U.S. shareholder,\nInstructions for Form 5713 (Rev. 9-2018)\n-3-\n", "Any partnership in which you are a \npartner, or\nAny trust of which you are treated as \nthe owner under section 671.\nWhen reporting on behalf of a foreign \ncorporation, partnership, or trust, report \nthe boycott activities for the tax year of the \nforeign corporation, partnership, or trust \nthat ends with or within your tax year.\nMembers of a controlled group of cor-\nporations. If you are a member of a \ncontrolled group of corporations, the \nanswers to the questions on lines 8 \nthrough 13 for your tax year must reflect \nthe following.\nYour boycott information (and the \nboycott information of any trust of which \nyou are treated as the owner under \nsection 671) for your tax year that ends \nwith or within the common tax year that \nends with or within your tax year (see the \ninstructions for line 4b).\nThe boycott information of each other \nmember of the controlled group (and that \nof any trust of which a member of the \ncontrolled group is treated as the owner \nunder section 671) for each member's tax \nyear that ends with or within the common \ntax year that ends with or within your tax \nyear.\nThe boycott information of each foreign \ncorporation or partnership on whose \nbehalf you are reporting as a U.S. \nshareholder or as a partner, for the tax \nyear of the foreign corporation or the \npartnership that ends with or within your \ntax year that ends with or within the \ncommon tax year that ends with or within \nyour tax year.\nThe boycott information of each foreign \ncorporation or partnership on whose \nbehalf a member (other than you) of the \ncontrolled group is reporting as a U.S. \nshareholder or as a partner, for the tax \nyear of the foreign corporation or the \npartnership that ends with or within such \nmember's tax year that ends with or within \nthe common tax year that ends with or \nwithin your tax year.\nThe effect of these reporting \nrequirements is that the answers to the \nquestions on lines 8 through 13 generally \nare identical for each member of the \ncontrolled group and should only be \nupdated on a group basis once a year. \nThe information is updated at the close of \nthe common tax year, and is reported by \neach member of the group for its tax year \nthat ends with or after the common tax \nyear. If the tax years of all members, \nforeign corporations, and partnerships are \nthe same as the common tax year, then all \ninformation is reported on a current basis.\nIf all tax years are different, then all or \nsome of the information reported will \nreflect a time period that is different from \nthe reporter's tax year.\nExample. Assume that Corporations \nA, B, C, and D are all members of a \ncontrolled group. Corporation A is the \ncommon parent and no common tax year \nelection is made. Corporations A, B, and C \nreport on the basis of a calendar year. \nCorporation D reports on the basis of a \nJuly 1–June 30 tax year. Corporation C \nowns 15% of Foreign Corporation X. \nCorporation X reports on the basis of an \nApril 1–March 31 tax year. Corporations A, \nB, C, D, and X have operations in \nboycotting countries. The answers to the \nquestions on lines 8 through 13 on the \nForms 5713 filed by Corporations A, B, \nand C for their 2017 tax years will reflect \nthe operations of Corporations A, B, and C \nfor the 2017 tax year, the operations of \nCorporation D for the period July 1, 2016–\nJune 30, 2017, and the operations of \nCorporation X for the period April 1, 2016–\nMarch 31, 2017. The answers to the \nquestions on lines 8 through 13 on the \nForm 5713 filed by Corporation D for its \ntax year ending June 30, 2018, will be \nidentical to those on Forms 5713 filed by \nCorporations A, B, and C for their tax \nyears ending December 31, 2017. The \nanswers on lines 8 through 13 on the Form \n5713 filed by Corporation D for its tax year \nending June 30, 2018, will not reflect any \nof Corporation D's operations for its July 1, \n2017–June 30, 2018, tax year.\nPart I. Operations in or \nRelated to a Boycotting \nCountry\nLine 8. Boycott of Israel\nThe question on line 8 concerns \noperations in or related to countries on the \nSecretary's list of countries associated in \nthe boycott of Israel. Use a separate line \nfor each country or each person having \noperations in that country. Do not use \nseparate lines for separate operations by \nthe same person in the same country.\nColumn (2). Enter the identifying number \nof each person having operations in or \nrelated to any of the listed countries. If you \nare a member of a controlled group of \ncorporations, include the EIN of all \nmembers of your controlled group that \nhave operations in or related to the listed \ncountries. If you or a member of your \ncontrolled group is the U.S. shareholder of \na foreign corporation which has operations \nin or related to the listed countries (or with \nthe governments, companies, or nationals \nof those countries), enter your EIN or the \nEIN of the member of your group who is \nthe U.S. shareholder. Then, in \nparentheses, enter the name and EIN, if \navailable, of the foreign corporation having \nthe operation in or related to the listed \ncountries.\nColumns (3) and (4). Enter in column (3) \nthe principal business activity code \nnumber (see Principal Business Activity \nCodes, later) of the person that has the \nboycott operation. Enter a brief description \nof the principal business activity in column \n(4).\nColumn (5). IC-DISCs, enter the product \ncode from Form 1120-IC-DISC, \nSchedule N, line 1a.\nLine 9. Nonlisted Countries \nBoycotting Israel\nIf the answer to the question on line 9 is \n“Yes,” use the same procedure outlined in \nthe instructions for line 8 for any nonlisted \ncountries which you know or have reason \nto know require participation in or \ncooperation with the international boycott \nof Israel.\nLine 10. Boycotts of Countries \nOther Than Israel\nIf the answer to the question on line 10 is \n“Yes,” use the same procedure outlined in \nthe instructions for line 8 for an \ninternational boycott other than the \nboycott of Israel.\nLine 11. Boycott Requests\nIf you receive a substantial number of \nsimilar requests, you can attach a copy of \none of these requests and a statement \nshowing the number and nature of all \nother similar requests received.\nLine 12. Boycott Agreements\nIf a substantial number of boycott \nagreements were entered into or were \neffective for the period covered by the \nreport, and the boycott clauses are similar, \nyou can attach a sample boycott clause \nand a statement showing the number and \ngeneral nature of all other boycott clauses \nand agreements entered into. An \nagreement to participate in or cooperate \nwith an international boycott continues for \nthe entire period that it is in effect and \nmust be reported each year that it is in \neffect.\nPart II. Requests for and \nActs of Participation in or \nCooperation With an \nInternational Boycott\nLine 13a(1) and 13a(2)\nCheck “Yes” for any requests received or \nagreements entered into or continuing in \neffect during the period covered by the \nreport for any international boycott not \nexcluded under U.S. approved boycotts, \nearlier. Also, see Unsolicited invitation to \nbid, earlier. If no requests were received \nand no agreements were entered into or in \neffect, enter “No.”\n-4-\nInstructions for Form 5713 (Rev. 9-2018)\n", "Line 13b\nUse a separate line for each country, \nperson, and type of participation or \ncooperation. Do not use separate lines for \nsimilar types of participation or \ncooperation by the same person in the \nsame country.\nColumn (2). Enter the identifying number \nof the person receiving the request or \nhaving the agreement.\nColumns (3) and (4). Enter in column (3) \nthe principal business activity code \nnumber (see Principal Business Activity \nCodes, later) of the person receiving the \nrequest or the person who has the \nagreement. Enter in column (4) a brief \ndescription of the principal business \nactivity of that person.\nColumn (5). IC-DISCs are required to \nenter the product code from Form \n1120-IC-DISC, Schedule N, line 1a.\nColumns (6) and (8). Enter in column (6) \nthe total number of requests of the same \ntype that were received by the same \nperson in the same country. Enter in \ncolumn (8) the total number of agreements \nof the same type that were entered into by \nthe same person in the same country.\nColumns (7) and (9). Enter in column (7) \nthe code number listed in the following \nchart that indicates the type of \nparticipation or cooperation requested. \nEnter in column (9) the code number listed \nin the following chart that indicates the \ntype of participation or cooperation agreed \nto.\nCode \nNumber\nType of Cooperation \nor Participation Requested \nor Agreed to\n01\nRefrain from doing business with \nor in a country that is the object \nof the boycott or with the \ngovernment, companies, or \nnationals of that country.\n02\nRefrain from doing business with \nany U.S. person engaged in \ntrade in a country that is the \nobject of the boycott or with the \ngovernment, companies, or \nnationals of that country.\n03\nRefrain from doing business with \nany company whose ownership \nor management is made up, in \nwhole or in part, of individuals of \na particular nationality, race, or \nreligion, or to remove (or refrain \nfrom selecting) corporate \ndirectors who are individuals of a \nparticular nationality, race, or \nreligion.\n04\nRefrain from employing \nindividuals of a particular \nnationality, race, or religion.\n05\nAs a condition of the sale of a \nproduct to the government, a \ncompany, or a national of a \ncountry, to refrain from shipping \nor insuring products on a carrier \nowned, leased, or operated by a \nperson who does not participate \nin or cooperate with an \ninternational boycott.\nPaperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United \nStates. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to \nfigure and collect the right amount of tax.\nYou are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form \ndisplays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents \nmay become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, \nas required by section 6103.\nThe time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for \nindividual and business taxpayers filing this form is approved under OMB control number 1545-0074 and 1545-0123. The estimated \nburden for all other taxpayers who file this form is shown below.\nForm\nRecordkeeping\nLearning about the \nlaw or the form\nPreparing and sending the \nform to the IRS\n5713\n 22 hr., 0 min.\n2 hr., 21 min.\n4 hr., 1 min.\nSch. A (5713)\n3 hr., 6 min.\n 12 min.\n 15 min.\nSch. B (5713)\n3 hr., 21 min.\n1 hr., 59 min.\n2 hr., 7 min.\nSch. C (5713)\n5 hr., 15 min.\n1 hr., 47 min.\n1 hr., 57 min.\nIf you have comments concerning the accuracy of these time estimates or suggestions for making this form and related schedules \nsimpler, we would be happy to hear from you. You can send us comments from IRS.gov/FormComments. Or you can write to the \nInternal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not \nsend the form to this office. Instead, see When and Where To File, earlier.\nInstructions for Form 5713 (Rev. 9-2018)\n-5-\n", "Principal Business Activity Codes\nPrincipal Business Activity Codes For \nEnterprise Classification\nThis list of principal business activities and their \nassociated codes is designed to classify an enterprise \nby the type of activity in which it is engaged to facilitate \nthe administration of the Internal Revenue Code. These \nprincipal business activity codes are based on the North \nAmerican Industry Classification System (NAICS).\nUsing this list, enter the code for the specific \nindustry group from which the largest percentage of the \ntotal receipts is derived.\nAgriculture, Forestry, Fishing \nand Hunting\nCrop Production\n111100\nOilseed & Grain Farming\n111210\nVegetable & Melon Farming \n(including potatoes & yams)\n111300\nFruit & Tree Nut Farming\n111400\nGreenhouse, Nursery, & \nFloriculture Production\n111900\nOther Crop Farming (including \ntobacco, cotton, sugarcane, hay, \npeanut, sugar beet & all other \ncrop farming)\nAnimal Production\n112111\nBeef Cattle Ranching & Farming\n112112\nCattle Feedlots\n112120\nDairy Cattle & Milk Production\n112210\nHog & Pig Farming\n112300\nPoultry & Egg Production\n112400\nSheep & Goat Farming\n112510\nAquaculture (including shellfish & \nfinfish farms & hatcheries)\n112900\nOther Animal Production\nForestry and Logging\n113110\nTimber Tract Operations\n113210\nForest Nurseries & Gathering of \nForest Products\n113310\nLogging\nFishing, Hunting and Trapping\n114110\nFishing\n114210\nHunting & Trapping\nSupport Activities for Agriculture and \nForestry\n115110\nSupport Activities for Crop \nProduction (including cotton \nginning, soil preparation, \nplanting, & cultivating)\n115210\nSupport Activities for Animal \nProduction\n115310\nSupport Activities For Forestry\nMining\n211120\nCrude Petroleum Extraction\n211130\nNatural Gas Extraction\n212110\nCoal Mining\n212200\nMetal Ore Mining\n212310\nStone Mining & Quarrying\n212320\nSand, Gravel, Clay, & Ceramic & \nRefractory Minerals Mining & \nQuarrying\n212390\nOther Nonmetallic Mineral \nMining & Quarrying\n213110\nSupport Activities for Mining\nUtilities\n221100\nElectric Power Generation, \nTransmission & Distribution\n221210\nNatural Gas Distribution\n221300\nWater, Sewage & Other Systems\n221500\nCombination Gas & Electric\nConstruction\nConstruction of Buildings\n236110\nResidential Building Construction\n236200\nNonresidential Building \nConstruction\nHeavy and Civil Engineering \nConstruction\n237100\nUtility System Construction\n237210\nLand Subdivision\n237310\nHighway, Street, & Bridge \nConstruction\n237990\nOther Heavy & Civil Engineering \nConstruction\nSpecialty Trade Contractors\n238100\nFoundation, Structure, & Building \nExterior Contractors (including \nframing carpentry, masonry, \nglass, roofing, & siding)\n238210\nElectrical Contractors\n238220\nPlumbing, Heating, & \nAir-Conditioning Contractors\n238290\nOther Building Equipment \nContractors\n238300\nBuilding Finishing Contractors \n(including drywall, insulation, \npainting, wallcovering, flooring, \ntile, & finish carpentry)\n238900\nOther Specialty Trade \nContractors (including site \npreparation)\nManufacturing\nFood Manufacturing\n311110\nAnimal Food Mfg\n311200\nGrain & Oilseed Milling\n311300\nSugar & Confectionery Product \nMfg\n311400\nFruit & Vegetable Preserving & \nSpecialty Food Mfg\n311500\nDairy Product Mfg\n311610\nAnimal Slaughtering and \nProcessing\n311710\nSeafood Product Preparation & \nPackaging\n311800\nBakeries & Tortilla Mfg\n311900\nOther Food Mfg (including \ncoffee, tea, flavorings & \nseasonings)\nBeverage and Tobacco Product \nManufacturing\n312110\nSoft Drink & Ice Mfg\n312120\nBreweries\n312130\nWineries\n312140\nDistilleries\n312200\nTobacco Manufacturing\nTextile Mills and Textile Product Mills\n313000\nTextile Mills\n314000\nTextile Product Mills\nApparel Manufacturing\n315100\nApparel Knitting Mills\n315210\nCut & Sew Apparel Contractors\n315220\nMen's & Boys' Cut & Sew \nApparel Mfg\n315230\nWomen's & Girls' Cut & Sew \nApparel Mfg\n315290\nOther Cut & Sew Apparel Mfg\n315990\nApparel Accessories & Other \nApparel Mfg\nLeather and Allied Product \nManufacturing\n316110\nLeather & Hide Tanning & \nFinishing\n316210\nFootwear Mfg (including rubber \n& plastics)\n316990\nOther Leather & Allied Product \nMfg\nWood Product Manufacturing\n321110\nSawmills & Wood Preservation\n321210\nVeneer, Plywood, & Engineered \nWood Product Mfg\n321900\nOther Wood Product Mfg\nPaper Manufacturing\n322100\nPulp, Paper, & Paperboard Mills\n322200\nConverted Paper Product Mfg\nPrinting and Related Support Activities\n323100\nPrinting & Related Support \nActivities\nPetroleum and Coal Products \nManufacturing\n324110\nPetroleum Refineries (including \nintegrated)\n324120\nAsphalt Paving, Roofing, & \nSaturated Materials Mfg\n324190\nOther Petroleum & Coal \nProducts Mfg\nChemical Manufacturing\n325100\nBasic Chemical Mfg\n325200\nResin, Synthetic Rubber, & \nArtificial & Synthetic Fibers & \nFilaments Mfg\n325300\nPesticide, Fertilizer, & Other \nAgricultural Chemical Mfg\n325410\nPharmaceutical & Medicine Mfg\n325500\nPaint, Coating, & Adhesive Mfg\n325600\nSoap, Cleaning Compound, & \nToilet Preparation Mfg\n325900\nOther Chemical Product & \nPreparation Mfg\nPlastics and Rubber Products \nManufacturing\n326100\nPlastics Product Mfg\n326200\nRubber Product Mfg\nNonmetallic Mineral Product \nManufacturing\n327100\nClay Product & Refractory Mfg\n327210\nGlass & Glass Product Mfg\n327300\nCement & Concrete Product Mfg\n327400\nLime & Gypsum Product Mfg\n327900\nOther Nonmetallic Mineral \nProduct Mfg\nPrimary Metal Manufacturing\n331110\nIron & Steel Mills & Ferroalloy \nMfg\n331200\nSteel Product Mfg from \nPurchased Steel\n331310\nAlumina & Aluminum Production \n& Processing\n331400\nNonferrous Metal (except \nAluminum) Production & \nProcessing\n331500\nFoundries\nFabricated Metal Product \nManufacturing\n332110\nForging & Stamping\n332210\nCutlery & Handtool Mfg\n332300\nArchitectural & Structural Metals \nMfg\n332400\nBoiler, Tank, & Shipping \nContainer Mfg\n332510\nHardware Mfg\n332610\nSpring & Wire Product Mfg\n332700\nMachine Shops; Turned Product; \n& Screw, Nut, & Bolt Mfg\n332810\nCoating, Engraving, Heat \nTreating, & Allied Activities\n332900\nOther Fabricated Metal Product \nMfg\nMachinery Manufacturing\n333100\nAgriculture, Construction, & \nMining Machinery Mfg\n333200\nIndustrial Machinery Mfg\n333310\nCommercial & Service Industry \nMachinery Mfg\n333410\nVentilation, Heating, \nAir-Conditioning, & Commercial \nRefrigeration Equipment Mfg\n333510\nMetalworking Machinery Mfg\n333610\nEngine, Turbine & Power \nTransmission Equipment Mfg\n333900\nOther General Purpose \nMachinery Mfg\nComputer and Electronic Product \nManufacturing\n334110\nComputer & Peripheral \nEquipment Mfg\n334200\nCommunications Equipment Mfg\n334310\nAudio & Video Equipment Mfg\n334410\nSemiconductor & Other \nElectronic Component Mfg\n334500\nNavigational, Measuring, \nElectromedical, & Control \nInstruments Mfg\n334610\nManufacturing & Reproducing \nMagnetic & Optical Media\nElectrical Equipment, Appliance, and \nComponent Manufacturing\n335100\nElectric Lighting Equipment Mfg\n335200\nMajor Household Appliance Mfg\n335310\nElectrical Equipment Mfg\n335900\nOther Electrical Equipment & \nComponent Mfg\nTransportation Equipment \nManufacturing\n336100\nMotor Vehicle Mfg\n336210\nMotor Vehicle Body & Trailer Mfg\n336300\nMotor Vehicle Parts Mfg\n336410\nAerospace Product & Parts Mfg\n336510\nRailroad Rolling Stock Mfg\n336610\nShip & Boat Building\n336990\nOther Transportation Equipment \nMfg\nFurniture and Related Product \nManufacturing\n337000\nFurniture & Related Product \nManufacturing\nMiscellaneous Manufacturing\n339110\nMedical Equipment & Supplies \nMfg\n339900\nOther Miscellaneous \nManufacturing\nWholesale Trade\nMerchant Wholesalers, Durable Goods\n423100\nMotor Vehicle & Motor Vehicle \nParts & Supplies\n423200\nFurniture & Home Furnishings\n423300\nLumber & Other Construction \nMaterials\n423400\nProfessional & Commercial \nEquipment & Supplies\n423500\nMetal & Mineral (except \nPetroleum)\n423600\nElectrical & Electronic Goods\n423700\nHardware, & Plumbing & Heating \nEquipment & Supplies\n423800\nMachinery, Equipment, & \nSupplies\n423910\nSporting & Recreational Goods & \nSupplies\n423920\nToy & Hobby Goods & Supplies\n423930\nRecyclable Materials\n423940\nJewelry, Watch, Precious Stone, \n& Precious Metals\n423990\nOther Miscellaneous Durable \nGoods\nMerchant Wholesalers, Nondurable \nGoods\n424100\nPaper & Paper Products\n424210\nDrugs & Druggists' Sundries\n424300\nApparel, Piece Goods, & Notions\n424400\nGrocery & Related Products\n424500\nFarm Product Raw Materials\n424600\nChemical & Allied Products\n424700\nPetroleum & Petroleum Products\n424800\nBeer, Wine, & Distilled Alcoholic \nBeverages\n424910\nFarm Supplies\n424920\nBook, Periodical, & Newspapers\n424930\nFlower, Nursery Stock, & Florists' \nSupplies\n424940\nTobacco & Tobacco Products\n424950\nPaint, Varnish, & Supplies\n424990\nOther Miscellaneous Nondurable \nGoods\nWholesale Electronic Markets and \nAgents and Brokers\n425110\nBusiness to Business Electronic \nMarkets\n425120\nWholesale Trade Agents & \nBrokers\nRetail Trade\nMotor Vehicle and Parts Dealers\n441110\nNew Car Dealers\n441120\nUsed Car Dealers\n441210\nRecreational Vehicle Dealers\n441221\nMotorcycle Dealers\n441222\nBoat Dealers\n441229\nAll Other Motor Vehicle Dealers\n441300\nAutomotive Parts, Accessories, \n& Tire Stores\nFurniture and Home Furnishings Stores\n442110\nFurniture Stores\n442210\nFloor Covering Stores\n442291\nWindow Treatment Stores\n442299\nAll Other Home Furnishings \nStores\nElectronics and Appliance Stores\n443111\nHousehold Appliance Stores\n443112\nRadio, Television, & Other \nElectronics Stores\n443120\nComputer & Software Stores\n443130\nCamera & Photographic \nSupplies Stores\nBuilding Material and Garden \nEquipment and Supplies Dealers\n444110\nHome Centers\n444120\nPaint & Wallpaper Stores\n444130\nHardware Stores\n444190\nOther Building Material Dealers\n444200\nLawn & Garden Equipment & \nSupplies Stores\nFood and Beverage Stores\n445110\nSupermarkets and Other \nGrocery (except Convenience) \nStores\n445120\nConvenience Stores\n-6-\n", "Principal Business Activity Codes (Continued)\n445210\nMeat Markets\n445220\nFish & Seafood Markets\n445230\nFruit & Vegetable Markets\n445291\nBaked Goods Stores\n445292\nConfectionery & Nut Stores\n445299\nAll Other Specialty Food Stores\n445310\nBeer, Wine, & Liquor Stores\nHealth and Personal Care Stores\n446110\nPharmacies & Drug Stores\n446120\nCosmetics, Beauty Supplies, & \nPerfume Stores\n446130\nOptical Goods Stores\n446190\nOther Health & Personal Care \nStores\nGasoline Stations\n447100\nGasoline Stations (including \nconvenience stores with gas)\nClothing and Clothing Accessories \nStores\n448110\nMen's Clothing Stores\n448120\nWomen's Clothing Stores\n448130\nChildren's & Infants' Clothing \nStores\n448140\nFamily Clothing Stores\n448150\nClothing Accessories Stores\n448190\nOther Clothing Stores\n448210\nShoe Stores\n448310\nJewelry Stores\n448320\nLuggage & Leather Goods \nStores\nSporting Goods, Hobby, Book, and \nMusic Stores\n451110\nSporting Goods Stores\n451120\nHobby, Toy, & Game Stores\n451130\nSewing, Needlework, & Piece \nGoods Stores\n451140\nMusical Instrument & Supplies \nStores\n451211\nBook Stores\n451212\nNews Dealers & Newsstands\n451220\nPrerecorded Tape, Compact \nDisc, & Record Stores\nGeneral Merchandise Stores\n452200\nDepartment Stores\n452300\nGeneral Merchandise Stores, \nincl. Warehouse Clubs and \nSupercenters\nMiscellaneous Store Retailers\n453110\nFlorists\n453210\nOffice Supplies & Stationery \nStores\n453220\nGift, Novelty, & Souvenir Stores\n453310\nUsed Merchandise Stores\n453910\nPet & Pet Supplies Stores\n453920\nArt Dealers\n453930\nManufactured (Mobile) Home \nDealers\n453990\nAll Other Miscellaneous Store \nRetailers (including tobacco, \ncandle, & trophy shops)\nNonstore Retailers\n454110\nElectronic Shopping & \nMail-Order Houses\n454210\nVending Machine Operators\n454311\nHeating Oil Dealers\n454312\nLiquefied Petroleum Gas (Bottled \nGas) Dealers\n454319\nOther Fuel Dealers\n454390\nOther Direct Selling \nEstablishments (including \ndoor-to-door retailing, frozen \nfood plan providers, party plan \nmerchandisers, & coffee-break \nservice providers)\nTransportation and \nWarehousing\nAir, Rail, and Water Transportation\n481000\nAir Transportation\n482110\nRail Transportation\n483000\nWater Transportation\nTruck Transportation\n484110\nGeneral Freight Trucking, Local\n484120\nGeneral Freight Trucking, \nLong-distance\n484200\nSpecialized Freight Trucking\nTransit and Ground Passenger \nTransportation\n485110\nUrban Transit Systems\n485210\nInterurban & Rural Bus \nTransportation\n485310\nTaxi Service\n485320\nLimousine Service\n485410\nSchool & Employee Bus \nTransportation\n485510\nCharter Bus Industry\n485990\nOther Transit & Ground \nPassenger Transportation\nPipeline Transportation\n486000\nPipeline Transportation\nScenic & Sightseeing Transportation\n487000\nScenic & Sightseeing \nTransportation\nSupport Activities for Transportation\n488100\nSupport Activities for Air \nTransportation\n488210\nSupport Activities for Rail \nTransportation\n488300\nSupport Activities for Water \nTransportation\n488410\nMotor Vehicle Towing\n488490\nOther Support Activities for Road \nTransportation\n488510\nFreight Transportation \nArrangement\n488990\nOther Support Activities for \nTransportation\nCouriers and Messengers\n492110\nCouriers\n492210\nLocal Messengers & Local \nDelivery\nWarehousing and Storage\n493100\nWarehousing & Storage (except \nlessors of miniwarehouses & \nself-storage units)\nInformation\nPublishing Industries (except Internet)\n511110\nNewspaper Publishers\n511120\nPeriodical Publishers\n511130\nBook Publishers\n511140\nDirectory & Mailing List \nPublishers\n511190\nOther Publishers\n511210\nSoftware Publishers\nMotion Picture and Sound Recording \nIndustries\n512100\nMotion Picture & Video Industries \n(except video rental)\n512200\nSound Recording Industries\nBroadcasting (except Internet)\n515100\nRadio & Television Broadcasting\n515210\nCable & Other Subscription \nProgramming\nTelecommunications\n517000\nTelecommunications (including \npaging, cellular, satellite, cable & \nother program distribution, \nresellers, & other \ntelecommunications) and \ninternet service providers\nData Processing Services\n518210\nData Processing, Hosting, & \nRelated Services\nOther Information Services\n519100\nOther Information Services \n(including news syndicates & \nlibraries), internet publishing and \nbroadcasting\nFinance and Insurance\nDepository Credit Intermediation\n522110\nCommercial Banking\n522120\nSavings Institutions\n522130\nCredit Unions\n522190\nOther Depository Credit \nIntermediation\nNondepository Credit Intermediation\n522210\nCredit Card Issuing\n522220\nSales Financing\n522291\nConsumer Lending\n522292\nReal Estate Credit (including \nmortgage bankers & originators)\n522293\nInternational Trade Financing\n522294\nSecondary Market Financing\n522298\nAll Other Nondepository Credit \nIntermediation\nActivities Related to Credit \nIntermediation\n522300\nActivities Related to Credit \nIntermediation (including loan \nbrokers, check clearing, & \nmoney transmitting)\nSecurities, Commodity Contracts, and \nOther Financial Investments and \nRelated Activities\n523110\nInvestment Banking & Securities \nDealing\n523120\nSecurities Brokerage\n523130\nCommodity Contracts Dealing\n523140\nCommodity Contracts Brokerage\n523210\nSecurities & Commodity \nExchanges\n523900\nOther Financial Investment \nActivities (including portfolio \nmanagement & investment \nadvice)\nInsurance Carriers and Related \nActivities\n524140\nDirect Life, Health, & Medical \nInsurance & Reinsurance \nCarriers\n524150\nDirect Insurance & Reinsurance \n(except Life, Health & Medical) \nCarriers\n524210\nInsurance Agencies & \nBrokerages\n524290\nOther Insurance Related \nActivities (including third-party \nadministration of insurance and \npension funds)\nFunds, Trusts, and Other Financial \nVehicles\n525100\nInsurance & Employee Benefit \nFunds\n525910\nOpen-End Investment Funds \n(Form 1120-RIC)\n525920\nTrusts, Estates, & Agency \nAccounts\n525990\nOther Financial Vehicles \n(including closed-end investment \nfunds) including mortgage REITs\n“Offices of Bank Holding Companies” and \n“Offices of Other Holding Companies” are \nlocated under Management of \nCompanies (Holding Companies), later.\nReal Estate and Rental and \nLeasing\nReal Estate\n531110\nLessors of Residential Buildings \n& Dwellings (including equity \nREITs)\n531114\nCooperative Housing (including \nequity REITs)\n531120\nLessors of Nonresidential \nBuildings (except \nMiniwarehouses) (including \nequity REITs)\n531130\nLessors of Miniwarehouses & \nSelf-Storage Units (including \nequity REITs)\n531190\nLessors of Other Real Estate \nProperty (including equity REITs)\n531210\nOffices of Real Estate Agents & \nBrokers\n531310\nReal Estate Property Managers\n531320\nOffices of Real Estate Appraisers\n531390\nOther Activities Related to Real \nEstate\nRental and Leasing Services\n532100\nAutomotive Equipment Rental & \nLeasing\n532210\nConsumer Electronics & \nAppliances Rental\n532281\nFormal Wear & Costume Rental\n532282\nVideo Tape & Disc Rental\n532283\nHome Health Equipment Rental\n532284\nRecreational Goods Rental\n532289\nAll Other Consumer Goods \nRental\n532310\nGeneral Rental Centers\n532400\nCommercial & Industrial \nMachinery & Equipment Rental & \nLeasing\nLessors of Nonfinancial Intangible \nAssets (except copyrighted works)\n533110\nLessors of Nonfinancial \nIntangible Assets (except \ncopyrighted works)\nProfessional, Scientific, and \nTechnical Services\nLegal Services\n541110\nOffices of Lawyers\n541190\nOther Legal Services\nAccounting, Tax Preparation, \nBookkeeping, and Payroll Services\n541211\nOffices of Certified Public \nAccountants\n541213\nTax Preparation Services\n541214\nPayroll Services\n541219\nOther Accounting Services\nArchitectural, Engineering, and Related \nServices\n541310\nArchitectural Services\n541320\nLandscape Architecture Services\n541330\nEngineering Services\n541340\nDrafting Services\n541350\nBuilding Inspection Services\n541360\nGeophysical Surveying & \nMapping Services\n541370\nSurveying & Mapping (except \nGeophysical) Services\n541380\nTesting Laboratories\nSpecialized Design Services\n541400\nSpecialized Design Services \n(including interior, industrial, \ngraphic, & fashion design)\nComputer Systems Design and Related \nServices\n541511\nCustom Computer Programming \nServices\n541512\nComputer Systems Design \nServices\n541513\nComputer Facilities Management \nServices\n541519\nOther Computer Related \nServices\nOther Professional, Scientific, and \nTechnical Services\n541600\nManagement, Scientific, & \nTechnical Consulting Services\n541700\nScientific Research & \nDevelopment Services\n541800\nAdvertising & Related Services\n541910\nMarketing Research & Public \nOpinion Polling\n541920\nPhotographic Services\n541930\nTranslation & Interpretation \nServices\n541940\nVeterinary Services\n541990\nAll Other Professional, Scientific, \n& Technical Services\nManagement of Companies \n(Holding Companies)\n551111\nOffices of Bank Holding \nCompanies\n551112\nOffices of Other Holding \nCompanies\nAdministrative and Support and \nWaste Management and \nRemediation Services\nAdministrative and Support Services\n561110\nOffice Administrative Services\n561210\nFacilities Support Services\n561300\nEmployment Services\n561410\nDocument Preparation Services\n561420\nTelephone Call Centers\n561430\nBusiness Service Centers \n(including private mail centers & \ncopy shops)\n561440\nCollection Agencies\n561450\nCredit Bureaus\n561490\nOther Business Support Services \n(including repossession services, \ncourt reporting, & stenotype \nservices)\n561500\nTravel Arrangement & \nReservation Services\n561600\nInvestigation & Security Services\n561710\nExterminating & Pest Control \nServices\n561720\nJanitorial Services\n561730\nLandscaping Services\n561740\nCarpet & Upholstery Cleaning \nServices\n561790\nOther Services to Buildings & \nDwellings\n561900\nOther Support Services \n(including packaging & labeling \nservices, & convention & trade \nshow organizers)\nWaste Management and Remediation \nServices\n562000\nWaste Management & \nRemediation Services\nEducational Services\n611000\nEducational Services (including \nschools, colleges, & universities)\n-7-\n", "Principal Business Activity Codes (Continued)\nHealth Care and Social \nAssistance\nOffices of Physicians and Dentists\n621111\nOffices of Physicians (except \nmental health specialists)\n621112\nOffices of Physicians, Mental \nHealth Specialists\n621210\nOffices of Dentists\nOffices of Other Health Practitioners\n621310\nOffices of Chiropractors\n621320\nOffices of Optometrists\n621330\nOffices of Mental Health \nPractitioners (except Physicians)\n621340\nOffices of Physical, Occupational \n& Speech Therapists, & \nAudiologists\n621391\nOffices of Podiatrists\n621399\nOffices of All Other \nMiscellaneous Health \nPractitioners\nOutpatient Care Centers\n621410\nFamily Planning Centers\n621420\nOutpatient Mental Health & \nSubstance Abuse Centers\n621491\nHMO Medical Centers\n621492\nKidney Dialysis Centers\n621493\nFreestanding Ambulatory \nSurgical & Emergency Centers\n621498\nAll Other Outpatient Care \nCenters\nMedical and Diagnostic Laboratories\n621510\nMedical & Diagnostic \nLaboratories\nHome Health Care Services\n621610\nHome Health Care Services\nOther Ambulatory Health Care Services\n621900\nOther Ambulatory Health Care \nServices (including ambulance \nservices & blood & organ banks)\nHospitals\n622000\nHospitals\nNursing and Residential Care Facilities\n623000\nNursing & Residential Care \nFacilities\nSocial Assistance\n624100\nIndividual & Family Services\n624200\nCommunity Food & Housing, & \nEmergency & Other Relief \nServices\n624310\nVocational Rehabilitation \nServices\n624410\nChild Day Care Services\nArts, Entertainment, and \nRecreation\nPerforming Arts, Spectator Sports, and \nRelated Industries\n711100\nPerforming Arts Companies\n711210\nSpectator Sports (including \nsports clubs & racetracks)\n711300\nPromoters of Performing Arts, \nSports, & Similar Events\n711410\nAgents & Managers for Artists, \nAthletes, Entertainers, & Other \nPublic Figures\n711510\nIndependent Artists, Writers, & \nPerformers\nMuseums, Historical Sites, and Similar \nInstitutions\n712100\nMuseums, Historical Sites, & \nSimilar Institutions\nAmusement, Gambling, and Recreation \nIndustries\n713100\nAmusement Parks & Arcades\n713200\nGambling Industries\n713900\nOther Amusement & Recreation \nIndustries (including golf \ncourses, skiing facilities, \nmarinas, fitness centers, & \nbowling centers)\nAccommodation and Food \nServices\nAccommodation\n721110\nHotels (except Casino Hotels) & \nMotels\n721120\nCasino Hotels\n721191\nBed & Breakfast Inns\n721199\nAll Other Traveler \nAccommodation\n721210\nRV (Recreational Vehicle) Parks \n& Recreational Camps\n721310\nRooming & Boarding Houses, \nDormitories, & Workers' Camps\nFood Services and Drinking Places\n722110\nFull-Service Restaurants\n722210\nLimited-Service Eating Places\n722300\nSpecial Food Services (including \nfood service contractors & \ncaterers)\n722410\nDrinking Places (Alcoholic \nBeverages)\nOther Services\nRepair and Maintenance\n811110\nAutomotive Mechanical & \nElectrical Repair & Maintenance\n811120\nAutomotive Body, Paint, Interior, \n& Glass Repair\n811190\nOther Automotive Repair & \nMaintenance (including oil \nchange & lubrication shops & car \nwashes)\n811210\nElectronic & Precision \nEquipment Repair & \nMaintenance\n811310\nCommercial & Industrial \nMachinery & Equipment (except \nAutomotive & Electronic) Repair \n& Maintenance\n811410\nHome & Garden Equipment & \nAppliance Repair & Maintenance\n811420\nReupholstery & Furniture Repair\n811430\nFootwear & Leather Goods \nRepair\n811490\nOther Personal & Household \nGoods Repair & Maintenance\nPersonal and Laundry Services\n812111\nBarber Shops\n812112\nBeauty Salons\n812113\nNail Salons\n812190\nOther Personal Care Services \n(including diet & weight reducing \ncenters)\n812210\nFuneral Homes & Funeral \nServices\n812220\nCemeteries & Crematories\n812310\nCoin-Operated Laundries & \nDrycleaners\n812320\nDrycleaning & Laundry Services \n(except Coin-Operated)\n812330\nLinen & Uniform Supply\n812910\nPet Care (except Veterinary) \nServices\n812920\nPhotofinishing\n812930\nParking Lots & Garages\n812990\nAll Other Personal Services\nReligious, Grantmaking, Civic, \nProfessional, and Similar Organizations\n813000\nReligious, Grantmaking, Civic, \nProfessional, & Similar \nOrganizations (including \ncondominium and homeowners \nassociations)\n-8-\n" ]
f8947.pdf	0918 Form 8947 (PDF)	https://www.irs.gov/pub/irs-pdf/f8947.pdf	[ "Please wait... \n \nIf this message is not eventually replaced by the proper contents of the document, your PDF \nviewer may not be able to display this type of document. \n \nYou can upgrade to the latest version of Adobe Reader for Windows®, Mac, or Linux® by \nvisiting http://www.adobe.com/products/acrobat/readstep2.html. \n \nFor more assistance with Adobe Reader visit http://www.adobe.com/support/products/\nacrreader.html. \n \nWindows is either a registered trademark or a trademark of Microsoft Corporation in the United States and/or other countries. Mac is a trademark \nof Apple Inc., registered in the United States and other countries. Linux is the registered trademark of Linus Torvalds in the U.S. and other \ncountries.\n" ]
i8038b.pdf	0918 Inst 8038-B (PDF)	https://www.irs.gov/pub/irs-pdf/i8038b.pdf	[ "Instructions for Form 8038-B\n(Rev. September 2018)\nInformation Return for Build America Bonds and Recovery Zone Economic \nDevelopment Bonds\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue \nCode unless otherwise noted.\nFuture Developments\nFor the latest information about \ndevelopments related to Form 8038-B and \nits instructions, such as legislation \nenacted after they were published, go to \nIRS.gov/Form8038B.\nWhat’s New\nThe Tax Cuts and Jobs Act (P.L. 115-97) \nrepealed the authority to issue tax-credit \nbonds and direct-pay bonds. The repeal \napplies to qualified forestry conservation \nbonds, new clean renewable energy \nbonds, qualified energy conservation \nbonds, qualified zone academy bonds, \nand qualified school construction bonds \nissued after December 31, 2017. The \nauthority to issue recovery zone economic \ndevelopment bonds and build America \nbonds expired on January 1, 2011.\nThe American Recovery and \nReinvestment Act of 2009 created three \ntypes of build America bonds. Section \n54AA added both Tax Credit and Direct \nPay build America bonds. Section \n1400U-2 added recovery zone economic \ndevelopment bonds, a form of direct pay \nbuild America bonds. Notice 2009-26 \nrequired that subject to updated IRS \ninformation reporting forms or procedures, \nall three types of build America bonds \nwere to be reported on Form 8038-G, \nInformation Return for Tax-Exempt \nGovernmental Bonds.\nGeneral Instructions\nPurpose of Form\nBeginning February 2010, Form 8038-B is \nto be used by issuers of build America \nbonds (Tax Credit), build America bonds \n(Direct Pay), and recovery zone economic \ndevelopment bonds to provide the IRS \nwith the information required by section \n149(e).\nWho Must File\nGovernmental issuers of build America \nbonds and recovery zone economic \ndevelopment bonds must file a separate \nForm 8038-B for each issue of build \nAmerica bonds and recovery zone \neconomic development bonds issued after \nFebruary 2010 and before January 1, \n2011.\nNote. Build America bonds (Tax Credit), \nbuild America bonds (Direct Pay), and \nrecovery zone economic development \nbonds must each be reported on a \nseparate Form 8038-B. This instruction \napplies regardless of whether the single \nissue consists of variable rate, fixed rate, \nor both variable rate and fixed rate bonds.\nWhen To File\nFile Form 8038-B on or before the 15th \nday of the 2nd calendar month after the \nclose of the calendar quarter in which the \nbond was issued. Form 8038-B may not \nbe filed before the issue date and must be \ncompleted based on the facts as of the \nissue date.\nFor build America bonds (Direct Pay) \nand for recovery zone economic \ndevelopment bonds, Form 8038-B must \nbe filed at least 30 days prior to the \nsubmission of the first Form 8038-CP, \nReturn for Credit Payments to Issuers of \nQualified Bonds, that is filed to request \npayment with respect to an interest \npayment date for that issue.\nFailure to complete the form including \nthe attached schedules may result in a \ndelay in processing this form. All attached \nschedules must include the issuer's name \nand EIN at the top.\nLate filing. An issuer may be granted an \nextension of time to file Form 8038-B \nunder Rev. Proc. 2002-48, 2002-37 I.R.B. \n531. Type or print at the top of the form, \n“Request for Relief under Section 3 of \nRev. Proc. 2002-48.” See Rev. Proc. \n2002-48 for complete information on \nrequirements for an extension of time to \nfile Form 8038-B.\nNote. If Form 8038-B is filed late, it still \nmust be filed 30 days prior to the \nsubmission of the first Form 8038-CP for \nthat issue.\nWhere To File\nFile Form 8038-B and any attachments \nwith the Department of the Treasury, \nInternal Revenue Service Center, Ogden, \nUT 84201.\nPrivate delivery services. You can use \ncertain private delivery services (PDS) \ndesignated by the IRS to meet the “timely \nmailing as timely filing” rule for tax returns. \nGo to IRS.gov/PDS for the current list of \ndesignated services.\nThe PDS can tell you how to get written \nproof of the mailing date.\nFor the IRS mailing address to use if \nyou're using PDS, go to IRS.gov/\nPDSstreetAddresses.\nPDS can’t deliver items to P.O. \nboxes. You must use the U.S. \nPostal Service to mail any item to \nan IRS P.O. box address.\nOther Forms That May Be \nRequired\nFor issuers who elect under section 6431 \nto receive a direct payment from the \nfederal government equal to a percentage \nof the interest payment, issuers must \nrequest the payment on Form 8038-CP. \nEach Form 8038-CP can only relate to the \ninterest paid on a single bond issue.\nFor rebating arbitrage (or paying a \npenalty in lieu of arbitrage rebate) to the \nfederal government, use Form 8038-T, \nArbitrage Rebate, Yield Reduction and \nPenalty in Lieu of Arbitrage Rebate.\nIf the bond issue consists of both \ntax-exempt bonds and build America \nbonds, the issuer must report the \ntax-exempt portion on Form 8038-G and \nthe build America bond portion on Form \n8038-B.\nRounding to Whole Dollars\nYou can round off cents to whole dollars. If \nyou do round to whole dollars, you must \nround all amounts. To round, drop \namounts under 50 cents and increase \namounts from 50 to 99 cents to the next \ndollar (for example, $1.39 becomes $1 \nand $2.50 becomes $3).\nIf two or more amounts must be added \nto figure the amount to enter on a line, \ninclude cents when adding the amounts \nand round off only the total.\nDefinitions\nBuild America bond (Tax Credit). This \nis an issue of taxable state or local \ngovernmental bonds (excluding private \nactivity bonds under section 141) as \ndefined in section 54AA(d) that provides a \ntax credit to the holder of the bond.\nBuild America bond (Direct Pay). This \nis an issue of taxable state or local \ngovernmental bonds (excluding private \nactivity bonds under section 141) as \ndefined in section 54AA(g), the issuer of \nCAUTION\n!\nAug 30, 2018\nCat. No. 54165A\n", "which elects to receive a refundable credit \nunder section 6431 in lieu of tax credits to \nthe holder of the bond.\nRecovery zone economic development \nbond. This is an issue of taxable state or \nlocal governmental bonds that meets the \nrequirements under section 1400U-2 that \nmay be used to finance certain qualified \neconomic development purposes as \ndefined under section 1400U-2(c), the \nissuer of which receives a refundable \ncredit under section 6431.\nArbitrage rebate. The issuer of a build \nAmerica bond or recovery zone economic \ndevelopment bond must rebate to the \nUnited States arbitrage profits earned \nfrom investing proceeds of the bond in \nhigher yielding nonpurpose investments. \nSee section 148(f).\nGross proceeds. Gross proceeds \nmeans any proceeds and replacement \nproceeds of an issue as defined under \nRegulations section 1.148-1(b).\nSale proceeds. Sale proceeds are \ndetermined under Regulations section \n1.148-1(b) as any amount actually or \nconstructively received from the sale of \nthe issue, including amounts used to pay \nunderwriters' discount or compensation \nand accrued interest, other than \npre-issuance accrued interest. Sale \nproceeds also include, but are not limited \nto, amounts derived from the sale of a \nright that is associated with a bond, and \nthat is described in Regulations section \n1.148-4(b)(4). Sale proceeds shall also \ninclude the proceeds from the sale of \ncredit strips. Also, see Regulations section \n1.148-4(h)(5) treating amounts received \nupon the termination of certain hedges as \nsale proceeds.\nIssue. Generally, bonds are treated as \npart of the same issue if they are issued by \nthe same issuer, on the same date, and in \na single transaction, or a series of related \ntransactions. Even if part of the same \nissue, build America bonds (Direct Pay), \nbuild America bonds (Tax Credit), and \nrecovery zone economic development \nbonds must each be filed on a separate \nForm 8038-B.\nIssue price. The issue price of \nobligations is generally determined under \nRegulations section 1.148-1(f). Thus, \nwhen issued for cash, the issue price is \nthe price at which a substantial amount of \nthe obligations are sold to the public. To \ndetermine the issue price of an obligation \nissued for property, see sections 1273 and \n1274 and the related regulations.\nSpecific Instructions\nPart I—Reporting Authority\nAmended return. An issuer may file an \namended return to change or add to the \ninformation reported on a previously filed \nreturn for the same date of issue. If you \nare filing to correct errors or change a \npreviously filed return, check the \n“Amended Return” box in the heading of \nthe form.\nThe amended return must provide all \nthe information reported on the original \nreturn, in addition to the new or corrected \ninformation. Attach an explanation of the \nreason for the amended return and write \nacross the top, “Amended Return \nExplanation.” Failure to attach an \nexplanation may result in a delay in \nprocessing this form.\nLine 1. The issuer's name is the name of \nthe entity issuing the bonds, not the name \nof the entity receiving the benefit of the \nfinancing. For a lease or installment sale, \nthe issuer is the lessee or the purchaser.\nLine 2. An issuer that does not have an \nemployer identification number (EIN) \nshould apply online by visiting the IRS \nwebsite at IRS.gov/EIN. The organization \nmay also apply for an EIN by faxing or \nmailing Form SS-4 to the IRS. Customers \noutside the United States or U.S. \npossessions may also apply for an EIN by \ncalling 267-941-1099 (toll call).\nLine 3. If the issuer wishes to authorize a \nperson other than an officer of the issuer \n(including a legal representative or paid \npreparer) to communicate with the IRS \nand whom the IRS may contact with \nrespect to this return (including in writing \nor by telephone), enter the name of that \nperson here. The person listed in line 3 \nmust be an individual. Do not enter the \nname and title of an officer of the issuer \nhere (use line 10 for that purpose).\nNote. By authorizing a person other than \nan authorized officer of the issuer to \ncommunicate with the IRS and whom the \nIRS may contact with respect to this \nreturn, the issuer authorizes the IRS to \ncommunicate directly with the individual \nentered in line 3 and consents to disclose \nthe issuer's return information to that \nindividual, as necessary, in order to \nprocess this return.\nLine 4. This line is for IRS use only. Do \nnot make any entries in this box.\nLines 5 and 6. If you listed in line 3 a \nperson other than an officer of the issuer \n(including a legal representative or paid \npreparer) to communicate with the IRS \nand whom the IRS may contact with \nrespect to this return, enter the number \nand street (or P.O. box if mail is not \ndelivered to street address), city, town, or \npost office, state, and ZIP code of that \nperson. Otherwise, enter the issuer's \nnumber and street (or P.O. box if mail is \nnot delivered to street address), city, town, \nor post office, state, and ZIP code.\nLine 7. The date of issue is generally the \ndate on which the issuer exchanges the \nbonds for the underwriter's (or other \npurchaser's) funds. For a lease or \ninstallment sale, enter the date interest \nstarts to accrue in an MM/DD/YYYY \nformat.\nLine 8. If there is no name of the issue, \nplease provide other identification of the \nissue.\nLine 9. Enter the Committee on Uniform \nSecurities Identification Procedures \n(CUSIP) number of the latest maturity on \nline 9. Attach a schedule with a complete \nlist of CUSIP numbers for each bond. If \nsome or all of the tax credits are stripped, \nattach a schedule with the name of each \npurchaser of the tax credit bonds or tax \ncredit strips, each purchaser's EIN, and \nthe CUSIP numbers associated with the \nbonds and the stripped tax credits. If the \nissue does not have a CUSIP number, \nwrite, “None.” If the issue either has no \nCUSIP number or is privately placed, \nattach a schedule with each purchaser's \nEIN, name, and address.\nLine 10. Enter the name and title of the \nofficer of the issuer whom the IRS may call \nfor more information. If the issuer \ndesignates a person in line 3 (such as a \nlegal representative or paid preparer) with \nwhom the IRS may communicate with \nrespect to this return, leave line 10 blank.\nLine 11. Enter the telephone number of \nthe person whom the IRS may contact for \nmore information identified in line 3 or \nline 10, as applicable.\nPart II—Type of Bonds\nElections referred to in Part II are \nmade on the original bond \ndocuments, not on this form.\nLine 1. You must identify the type of \nbonds issued by checking the \ncorresponding box. If box 1b or 1c is \nchecked, complete lines 2 and 3.\nLine 2. Enter the first interest payment \ndate. An interest payment date is the date \non which interest is payable by the \ngovernmental issuer to the holders of the \nbonds. (For variable rate issues, enter the \nlast interest payment date applicable to \nthe quarterly period for which the first \nForm 8038-CP for the issue will relate.) \nEnter the date in an MM/DD/YYYY format.\nLine 3. Check the box indicating the \ninterest payment date frequency. In \naddition, issuers of build America bonds \n(Direct Pay) and recovery zone economic \ndevelopment bonds must attach a debt \nservice schedule to the Form 8038-B \nwhich contains the information described \nbelow for the bond issue.\n1.\nFor fixed rate bonds, attach a \ncomplete debt service schedule titled \nCAUTION\n!\n-2-\n", "“Fixed Rate Bond—Debt Service \nSchedule” that provides a list of each \ninterest payment date, the total interest \npayable on such date, the total principal \namount of bonds expected to be \noutstanding on such date, the credit \npayment expected to be requested from \nthe IRS on such date, and the earliest date \nthat the bonds can be called.\n2.\nFor variable rate bonds, attach a \ndebt service schedule titled “Variable Rate \nBond—Debt Service Schedule” that \nprovides a list of each interest payment \ndate, the total principal amount of bonds \nexpected to be outstanding on such date, \nand a description of how interest on the \nbonds is figured.\nNote. If the bond issue reported on Form \n8038-B constitutes both fixed rate bonds \nand variable rate bonds, both the fixed \nrate and variable rate bonds must be \nreported on the same Form 8038-B; \nhowever, separate debt service \nschedules, as described above, must be \nentered for each of the bonds. Credit \npayments are not allowed for pre-issuance \naccrued interest. Failure to provide the \napplicable debt service schedules may \nresult in a delay in processing the return.\nPart III—Purpose of Issue\nLine 1. For build America bonds, identify \nthe purpose of issue and enter the portion \nof the issue price allocable to each type of \nproject expenditure. The portion of the \nissue price allocated to each type of \nproject expenditure should include a pro \nrata allocation of proceeds representing \nsuch items as costs of issuance or a \nreasonably required reserve. For example, \nif 60% of the principal amount of the bond \nissue is for education purposes and 40% \nof the principal amount of the bond issue \nis for public safety purposes, the proceeds \nused for items such as costs of issuance \nor a reasonably required reserve should \nbe allocated 60% to education and 40% to \npublic safety. Line 1h is to be used solely \nto identify the portion of the issue price \nallocated to a purpose other than those \nlisted in lines 1a through 1g. Lines 1a \nthrough 1h must equal the total issue price \nin line 3.\nAttach a schedule listing names and \nEINs of organizations that are to use \nproceeds of these obligations if different \nfrom those of the issuer. Also indicate \nwhether each organization listed on the \nstatement is a government or private \nentity. Failure to attach the schedule may \nresult in a delay in processing the return.\nLine 2. For recovery zone economic \ndevelopment bonds, identify the purpose \nof issue and enter the portion of the issue \nprice allocable to each type of \nexpenditure. The portion of the issue price \nallocated to each type of project \nexpenditure should include a pro rata \nallocation of proceeds representing such \nitems as costs of issuance or a reasonably \nrequired reserve. For example, if 60% of \nthe principal amount of the bond issue is \nfor capital expenditures purposes and \n40% of the principal amount of the bond \nissue is for job training purposes, the \nproceeds used for items such as costs of \nissuance or a reasonably required reserve \nshould be allocated 60% to capital \nexpenditures and 40% to job training. \nLine 2d is to be used solely to identify the \nportion of the issue price allocated to a \npurpose other than those listed in lines 2a \nthrough 2c. Lines 2a through 2d must \nequal the total issue price in line 3.\nAttach a schedule listing names and \nEINs of organizations that are to use \nproceeds of these obligations if different \nfrom those of the issuer. Also indicate \nwhether each organization listed on the \nschedule is a government or private entity. \nFailure to attach the schedule may result \nin a delay in processing the return.\nLine 3. See Issue price under Definitions, \nearlier. For build America bonds, the \namounts under lines 1a through 1h, or for \nrecovery zone economic development \nbonds, the amounts under lines 2a \nthrough 2d must total the issue price of the \nentire issue entered in line 3.\nNote. Build America bonds (Tax Credit), \nbuild America bonds (Direct Pay), and \nrecovery zone economic development \nbonds must each be filed on a separate \nForm 8038-B regardless of whether or not \nthey constitute a single issue.\nLine 4. If obligations are Tax Anticipation \nNotes (TANs) or Revenue Anticipation \nNotes (RANs), check box 4a. If obligations \nare Bond Anticipation Notes (BANs), \ncheck box 4b. Do not check both boxes.\nLine 5. Check this box if property other \nthan cash is exchanged for the obligation, \nfor example, acquiring a police car, a fire \ntruck, or telephone equipment through a \nseries of monthly payments. (This type of \nobligation is sometimes referred to as a \n“municipal lease.”) Also check this box if \nreal property is directly acquired in \nexchange for an obligation to make \nperiodic payments of interest and \nprincipal. Do not check this box if the \nproceeds of the obligation are received in \nthe form of cash, even if the term “lease” is \nused in the title of the issue.\nPart IV—Description of \nObligations\nLine 1. The stated redemption price at \nmaturity of the entire issue is the sum of \nthe stated redemption prices at maturity of \neach bond issued as part of the issue. For \na lease or installment sale, write “N/A.”\nLine 2. Enter the last date on which any \nof the bonds will mature. Enter the date in \nan MM/DD/YYYY format.\nLine 3. The weighted average maturity is \nthe sum of the products of the issue price \nof each maturity and the number of years \nto maturity (determined separately for \neach maturity and by taking into account \nmandatory redemptions), divided by the \nissue price of the entire issue (from Part III, \nline 3). For a lease or installment sale, \nenter the total number of years the lease \nor installment sale will be outstanding. \nCarry the year out to two decimal places, \nand do not round (for example, 10.72).\nLine 4. The yield is generally the discount \nrate that when used to figure the present \nvalue of all payments of principal and \ninterest to be paid on the obligation \nproduces an amount equal to the issue \nprice, including accrued interest. See \nRegulations section 1.148-4 for specific \nrules to figure the yield on an issue. If the \nissue is a variable rate issue, leave blank. \nFor other than variable rate issues, carry \nthe yield out to four decimal places, and \ndo not round (for example, 5.3125%). If \nreporting build America bonds (Direct Pay) \nor recovery zone economic development \nbonds, the yield is reduced by the amount \nof credit payments received under section \n6431. If reporting build America bonds \n(Tax Credit) and the issue is a lease or \ninstallment sale, enter the effective rate of \ninterest being paid.\nPart V—Use of Proceeds of \nIssue\nFor a lease or installment sale, write “N/A” \nin the space to the right of the title for Part \nV.\nLine 1. See Sale proceeds under \nDefinitions, earlier.\nLine 2. Estimate reasonably expected \ninvestment proceeds on the sales \nproceeds in line 1.\nLine 3. Enter the amount of pre-issuance \ninterest accrued from the date the bonds \nare dated to the date of issue.\nLine 4. Enter the amount of the proceeds \n(including accrued interest) that will be \nused to pay bond issuance costs, \nincluding underwriter's fees, fees for \ntrustees, and bond counsel.\nNote. Costs of issuance are limited to not \nmore than 2% of sale proceeds for build \nAmerica bonds (Direct Pay) and recovery \nzone economic development bonds.\nLine 5. Enter the amount of the proceeds \nthat will be used to pay fees for credit \nenhancement that are taken into account \nin determining the yield on the issue for \npurposes of section 148(h), for example, \nbond insurance premiums and certain \nfees for letters of credit.\n-3-\n", "Line 6. Enter the amount of the proceeds \nthat will be allocated to a reasonably \nrequired reserve fund. See funding \nlimitations for such a reserve under \nRegulations section 1.148-2(f).\nLine 9. Enter the amount of the proceeds \nthat will be used to pay principal, interest, \nor call premium on any other issue of \nbonds within 90 days of the date of issue.\nNote. This line applies only to build \nAmerica bonds (Tax Credit).\nLine 10. Enter the amount of the \nproceeds that will be used to pay principal, \ninterest, or call premium on any other \nissue of bonds after 90 days of the date of \nissue, including proceeds that will be used \nto fund an escrow account for this \npurpose.\nNote. This line applies only to build \nAmerica bonds (Tax Credit).\nPart VI—Description of \nRefunded Bonds\nComplete this part only if the bonds are to \nbe used to refund a prior issue of \ngovernmental bonds.\nNote. According to Notice 2009-26 and \nNotice 2009-50, build America bonds \n(Direct Pay) generally may not be issued \nto refinance capital expenditures in \n“refunding issues,” as defined in \nRegulations section 1.150-1. However, \nrefinancing of certain short-term \nindebtedness with build America bonds \n(Direct Pay) and recovery zone economic \ndevelopment bonds is not treated as a \nrefunding.\nLines 1 and 2. The remaining weighted \naverage maturity is determined without \nregard to the refunding. The weighted \naverage maturity is determined in the \nsame manner as for Part IV, line 3.\nLine 3. Enter the last date on which any \nof the bonds being refunded will be called. \nEnter the date in an MM/DD/YYYY format.\nLine 4. If more than a single issue of \nbonds will be refunded, enter the date of \nissue of each of the issues to be refunded \non a schedule. Enter the date in an \nMM/DD/YYYY format. If the schedule is \nnot attached, it may result in a delay in \nprocessing the return.\nPart VII—Miscellaneous\nLine 1. Enter the amount of volume cap \nallocated to the issue of recovery zone \neconomic development bonds. Attach a \ncopy of the certification of the volume cap \nallocation by the state, county, or large \nmunicipality. For build America bonds, \nenter the amount of state volume cap \nallocated to the issue under section 141(b)\n(5), if applicable. For recovery zone \neconomic development bonds, attach a \nseparate statement indicating the amount \nof state volume cap allocated to the issue \nunder section 141(b)(5), if applicable. Also \nattach a copy of the certification of the \nrecovery zone designation by the state, \ncounty, or large municipality. Failure to \nattach the required certifications will delay \nthe processing of this return.\nLine 2. See Gross proceeds under \nDefinitions, earlier. If any portion of the \ngross proceeds of the issue is or will be \ninvested in a guaranteed investment \ncontract (GIC), as defined in Regulations \nsection 1.148-1(b), enter the amount of \nthe gross proceeds invested, as well as \nthe final maturity date of the GIC, and the \nname of the provider of such contract. \nEnter the final maturity date in an MM/DD/\nYYYY format on line 2b. Attach additional \nsheets, if necessary.\nNote. A GIC includes any nonpurpose \ninvestment that has specifically negotiated \nwithdrawal or reinvestment provisions and \na specifically negotiated interest rate, and \nalso includes any agreement to supply \ninvestments on two or more dates (for \nexample, a forward supply contract).\nLine 3. Enter the amount of proceeds of \nthis issue used to fund a loan to another \ngovernmental unit.\nLine 4. If this issue is a loan of proceeds \nfrom another governmental issue, check \nbox 4a and enter the date of issue in an \nMM/DD/YYYY format on line 4b. Enter the \nEIN on line 4c, and the name of the issuer \nof the master pool obligation on line 4d.\nLine 5. Check this box if the issuer has \nidentified a hedge on its books and \nrecords in accordance with Regulations \nsections 1.148-4(h)(2)(viii) and 1.148-4(h)\n(5) that require an issuer of bonds to \nidentify a hedge for it to be included in \nbond yield calculations for purposes of \nsection 148. If the box on line 5a is \nchecked, enter the name of the hedge \nprovider on line 5b, the type of the hedge \non line 5c, and the term of the hedge to \nthe nearest tenth of a year (for example, \n2.4 years) on line 5d. Attach additional \nsheets, if necessary.\nLine 6. In determining if the issuer has \nsuper-integrated a hedge, apply the rules \nof Regulations section 1.148-4(h)(4). If the \nhedge is super-integrated, check the box.\nLine 7. Check this box if the issue is a \nconstruction issue as defined in \nRegulations section 1.148-7(f) and an \nirrevocable election to pay a penalty in lieu \nof arbitrage rebate has been made on or \nbefore the date the bonds were issued. \nThe penalty is payable with a Form 8038-T \nfor each 6-month period after the date the \nbonds are issued. Do not make any \npayment of penalty in lieu of arbitrage \nrebate with Form 8038-B. See Rev. Proc. \n92-22, 1992-1 C.B. 736, for rules \nregarding the “election document.”\nLine 8. An issue is an issue of private \nactivity bonds if the issuer takes a \ndeliberate action. Regulations section \n1.141-2(d)(3) defines a deliberate action \nas any action taken by the issuer that is \nwithin its control, regardless of whether \nsuch act was intended to violate the \nprivate business use test or the private \nloan financing test. Regulations section \n1.141-12 sets forth certain remedial \nactions that prevent a deliberate action \nwith respect to property financed by an \nissue from causing that issue to meet the \nprivate business use test or the private \nloan financing test. Check the box if the \nissuer has established written procedures \nto ensure timely remedial action with \nrespect to all nonqualified bonds in \naccordance with Regulations section \n1.141-12 or other additional remedial \nactions authorized by the Commissioner \nunder Regulations section 1.141-12(h).\nLine 9. Check the box if the issuer has \nestablished written procedures to ensure \nthat the bonds comply with the arbitrage \nyield restriction and rebate requirements \nof section 148.\nSignature and Consent\nAn authorized representative of the issuer \nmust sign Form 8038-B and any \napplicable certification. Also print the \nname and title of the person signing Form \n8038-B. The authorized representative of \nthe issuer signing this form must have the \nauthority to consent to the disclosure of \nthe issuer's return information, as \nnecessary to process this return, to the \nperson(s) that have been designated in \nForm 8038-B.\nNote. If the governmental issuer in Part I, \nline 3, authorizes the IRS to communicate \n(including in writing and by telephone) with \na person other than an officer of the \nissuer, by signing this form, the issuer's \nauthorized representative consents to the \ndisclosure of the issuer's return \ninformation, as necessary to process this \nreturn, to such person.\nPaid Preparer\nIf an authorized representative of the \nissuer filled in this return, the paid \npreparer's space should remain blank. \nAnyone who prepares the return but does \nnot charge the organization should not \nsign the return. Certain others who \nprepare the return should not sign. For \nexample, a regular, full-time employee of \nthe issuer, such as a clerk, secretary, etc., \nshould not sign.\nGenerally, anyone who is paid to \nprepare a return must sign it and fill in the \n-4-\n", "other blanks in the Paid Preparer Use Only \narea of the return. The paid preparer must:\nSign the return in the space provided \nfor the preparer's signature;\nEnter the preparer information, \nincluding Preparer Tax Identification \nNumber; and\nGive a copy of the return to the issuer.\nPart VIII—Consent to \nDisclosure of Certain \nInformation From This Return\nLine 1. The IRS is considering publishing \na list of tax credit bonds in order to assist \nin applicable reporting requirements. If the \nissuer of a build America bond (Tax \nCredit) consents to the IRS's publication, \nthrough a website or other publication, of \nits name and address, EIN, name and \ndescription of the bond issue, date of \nissuance, CUSIP number, issue price, \nfinal maturity date, and stated redemption \nprice at maturity, to assist the IRS in the \nproper reporting of interest, tax credits, or \nother benefits under section 6049, and the \nregulations thereunder, check the box \nnext to “Yes” on line 1 of Part VIII.\nPaperwork Reduction Act Notice. We \nask for the information on this form to carry \nout the Internal Revenue laws of the \nUnited States. You are required to give us \nthe information. We need it to ensure that \nyou are complying with these laws.\nYou are not required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records relating \nto a form or its instructions must be \nretained as long as their contents may \nbecome material in the administration of \nany Internal Revenue law. Generally, tax \nreturns and return information are \nconfidential, as required by section 6103.\nThe time needed to complete and file \nthis form will vary depending on individual \ncircumstances. The estimated average \ntime is:\nRecordkeeping . . . . . . . . .\n16 hr., 1 min.\nLearning about the law or the \nform. . . . . . . . . . . . . . . .\n1 hr., 29 min.\nPreparing, copying, \nassembling, and sending the \nform to the IRS . . . . . . . . .\n1 hr., 49 min.\nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making this form simpler, \nwe would be happy to hear from you. You \ncan send us comments through IRS.gov/\nFormComments.\nOr you can write to:\nInternal Revenue Service\nTax Forms and Publications\n1111 Constitution Ave. NW, IR-6526\nWashington, DC 20224\nDo not send the form to this address. \nInstead, see Where To File, earlier.\n-5-\n" ]
f8948.pdf	0918 Form 8948 (PDF)	https://www.irs.gov/pub/irs-pdf/f8948.pdf	[ "Form 8948 \n(Rev. September 2018) \nDepartment of the Treasury \nInternal Revenue Service \nPreparer Explanation for Not Filing Electronically\n▶ Go to www.irs.gov/Form8948 for instructions and the latest information.\nOMB No. 1545-2200\nAttachment \nSequence No. 173 \nName(s) on tax return\nTax year of return\nTaxpayer’s identifying number \nPreparer’s name\nPreparer Tax Identification Number (PTIN)\nThree out of four taxpayers now use IRS e-file. Go to www.irs.gov/efile for details on using IRS e-file. The benefits of \nelectronic filing include the following.\n• Faster refunds\n• More accurate returns\n• Secure transmissions\n• Easier filing method\n• E-payment options\n• Receipt acknowledged\nCheck the applicable box to indicate the reason this return is not being filed electronically. Do not check more than one box.\n1 \nTaxpayer chose to file this return on paper. \n2 \nThe preparer received a waiver from the requirement to electronically file the tax return.\nWaiver Reference Number\nApproval Letter Date \n3 \nThe preparer is a member of a recognized religious group that is conscientiously opposed to filing electronically.\n4 \nThis return was rejected by IRS e-file and the reject condition could not be resolved.\nReject code:\nNumber of attempts to resolve reject:\n5 \nThe preparer’s e-file software package does not support Form \nor Schedule \nattached to this return.\n6 \nCheck the box that applies and provide additional information if requested.\na\nThe preparer is ineligible to file electronically because IRS e-file does not accept foreign preparers without social security \nnumbers who live and work abroad. \nb \nThe preparer is ineligible to participate in IRS e-file.\nc\nOther: Describe below the circumstances that prevented the preparer from filing this return electronically.\nFor Paperwork Reduction Act Notice, see instructions.\nCat. No. 37766D \nForm 8948 (Rev. 9-2018)\n", "Form 8948 (Rev. 9-2018) \nPage 2 \nGeneral Instructions \nSection and subtitle A references are to the Internal Revenue Code unless \notherwise noted.\nFuture Developments\nFor the latest information about developments related to Form 8948 and its \ninstructions, such as legislation enacted after they were published, go to \nwww.irs.gov/Form8948.\nWhat’s New\nThe tax year of the tax return associated with Form 8948 must be entered. \nThe name and preparer tax identification number (PTIN) of the preparer also \nmust be entered on the form.\nForms 1040A and/or 1040EZ are not being revised for tax year 2018. \nPrevious filers for these forms will file Form 1040 for 2018; all references for \nthese forms have been revised accordingly. Use the previous revision \n(September 2012) for this form to prepare any tax years prior to 2018.\nPurpose of Form \nForm 8948 is used only by specified tax return preparers (defined below) \nto explain why a particular return is being filed on paper. A specified tax \nreturn preparer may be required by law to electronically file (e-file) certain \ncovered returns (defined below). There are exceptions to this requirement, \nand Form 8948 is used by specified tax return preparers to identify returns \nthat meet allowable exceptions.\nWhen To File\nAttach this form to the paper tax return you prepare and furnish to the \ntaxpayer for the taxpayer’s signature. File Form 8948 with the tax return that \nis filed on paper.\nForm 8944 and Form 8948. Specified tax return preparers who submitted \nForm 8944, Preparer e-file Hardship Waiver Request, and received an \napproval letter, should file Form 8948 with the tax return that is being sent to \nthe IRS.\n▲\n!\nCAUTION\nThe taxpayer choice statement, which is described in Regulations \nsection 301.6011-7(a)(4)(ii), is a separate document that should be \nkept with the preparer’s records. Do not attach the taxpayer choice \nstatement to the tax return or otherwise send it to the IRS. \nSpecified Tax Return Preparer\nA specified tax return preparer is a tax return preparer, as identified in \nsection 7701(a)(36) and Regulations section 301.7701-15, who is a preparer \nof covered returns and who reasonably expects (if the preparer is a member \nof a firm, the firm’s members in the aggregate reasonably expect) to file 11 or \nmore covered returns during a calendar year. \nAggregate filing of returns. For the e-file requirement, “aggregate” \nmeans the total number of covered returns reasonably expected to be filed \nby the firm as a whole. For example, if a firm has 2 preparers and each \npreparer in the firm reasonably expects to prepare and file 6 covered returns, \nthe aggregate for the firm equals 12 covered returns, and each preparer is a \nspecified tax return preparer. \nWhen a return is considered filed by a preparer. For the e-file \nrequirement, a return is considered filed by a preparer if the preparer or any \nmember, employee, or agent of the preparer or the preparer’s firm submits \nthe tax return to the IRS on the taxpayer’s behalf, either electronically or in \npaper format. For example, the act of submitting includes having the \npreparer or a member of the preparer’s firm drop the return in a mailbox for \nthe taxpayer. Acts such as providing filing or delivery instructions, an \naddressed envelope, postage estimates, stamps, or similar acts designed to \nassist the taxpayer in the taxpayer’s efforts to correctly mail or otherwise \ndeliver a paper return to the IRS do not constitute filing by the preparer as \nlong as the taxpayer actually mails or otherwise delivers the return to the IRS.\nCovered Returns\nCovered returns include any return of tax imposed by subtitle A on \nindividuals, estates, or trusts. \nCovered returns that cannot be filed electronically. Some covered \nreturns are not currently capable of being accepted electronically by the IRS. \nIn certain instances, the IRS has instructed taxpayers not to file some \ncovered returns electronically. Additionally, certain covered returns cannot be \ne-filed if they have attached forms, schedules, or documents that the IRS \ndoes not accept electronically and these forms, schedules, or documents \ncannot be sent to the IRS separately using Form 8453 or Form 8453-F as a \ntransmittal document. In any of these situations, the preparer does not need \nto complete and submit Form 8948. However, if the forms, schedules, or \ndocuments can be sent to the IRS separately using Form 8453 or Form \n8453-F as a transmittal document, the rest of the return must be e-filed. For \nmore information, see Form 8453, Form 8453-F, and Notice 2011-26, \n2011-17 I.R.B. 720.\nSpecific Instructions \nNames on Tax Return, Tax Year of Return, and Taxpayer’s Identifying \nNumber. Enter the taxpayer’s name(s), the tax year, and identifying number \n(SSN or EIN) that appear on the tax return with which Form 8948 will be filed. \nIf the return is an individual tax return using the Married Filing Jointly filing \nstatus, enter the first SSN listed on the tax return. \nName and PTIN of Preparer. Enter the preparer’s name and PTIN. Enter all \nthe numbers of the PTIN.\nLine 1. Check this box if the taxpayer has chosen to file on paper and the \nreturn is prepared by the preparer, but will be submitted by mail by the \ntaxpayer. See Rev. Proc. 2011-25, 2011-17 I.R.B. 725 for information on \ndocumenting a taxpayer’s choice to file on paper. Form 8948 does not meet \nthe criteria of a taxpayer choice statement as set forth in Rev. Proc. 2011-25.\nLine 2. Check this box if the preparer applied for and received an approved \nundue hardship waiver for the calendar year in which the return is being filed. \nEnter the waiver reference number and date of the approval letter. Do not \nsubmit the approval letter with this form.\nLine 3. Check this box if the preparer is a member of a recognized religious \ngroup that is conscientiously opposed to its members using electronic \ntechnology, including the filing of income tax returns electronically, and the \ngroup has existed continuously since December 31, 1950. \nLine 4. Check this box if the preparer attempted to e-file this return but was \nunable to do so because the return was rejected and the reject condition \ncould not be resolved. Enter the reject code and the number of attempts \nmade to resolve the reject.\nLine 5. Check this box if the preparer attempted to e-file this return but the \nsoftware package used to e-file did not support one or more of the forms or \nschedules that are a part of this return. Enter the form and/or schedule \nnumbers the software did not support.\n▲\n!\nCAUTION\nDo not check this box if the reason you could not e-file this return is \nthat the IRS does not electronically accept a form or schedule \nattached to this return.\nLine 6a. Check this box if the preparer is a foreign person without a social \nsecurity number who cannot enroll in IRS e-file and the preparer is not a \nmember of a firm that is eligible to e-file. To qualify to check this box, the \npreparer must have applied for a PTIN and submitted Form 8946, PTIN \nSupplemental Application For Foreign Persons Without a Social Security \nNumber. Do not attach the PTIN application or Form 8946 to the return.\nLine 6b. Check this box if the preparer is ineligible to e-file due to an IRS \nsanction. To qualify, the preparer must have received a letter from the IRS \nenforcing the sanction and the sanction must be in effect for some or all of \nthe calendar year in which the return is being filed. Do not attach the \nsanction letter to the return. The preparer may check this box until such time \nas the sanction period ends or the IRS accepts the preparer into the IRS \ne-file program, whichever occurs first. If the preparer has filed a pending \napplication for the IRS e-file program at the same time the sanction period \nends, the preparer may continue to check this box until the IRS makes a \ndecision about the preparer’s application.\nLine 6c. Check the box if the preparer is unable to e-file because of other \nverifiable and documented technological difficulties experienced by the \npreparer that are not described elsewhere on this form. Describe the \ncircumstances in the space provided.\nPaperwork Reduction Act Notice. We ask for the information on these \nforms to carry out the Internal Revenue laws of the United States. You are \nnot required to provide the information requested on a form that is subject to \nthe Paperwork Reduction Act unless the form displays a valid OMB control \nnumber. Books or records relating to a form must be retained as long as their \ncontents may become material in the administration of any Internal Revenue \nlaw. Generally, tax returns and return information are confidential, as required \nby Code section 6103. \nThe time needed to provide this information may vary depending on \nindividual circumstances. The estimated average time is:\nRecordkeeping \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n 57 min.\nLearning about the law \nor the form .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n 30 min.\nPreparing and sending \nthe form \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n 32 min.\nIf you have comments concerning the accuracy of these time estimates or \nsuggestions for making this form simpler, we would be happy to hear from \nyou. You can send us comments from www.irs.gov/FormComments. Or you \ncan write to the Internal Revenue Service, Tax Forms and Publications \nDivision, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do \nnot send this form to this office. Instead, see When To File, earlier. \n" ]
f1066sq.pdf	0918 Form 1066 (Schedule Q) (PDF)	https://www.irs.gov/pub/irs-pdf/f1066sq.pdf	[ "SCHEDULE Q \n(Form 1066)\n(Rev. September 2018)\nDepartment of the Treasury \nInternal Revenue Service\nQuarterly Notice to Residual Interest Holder of \nREMIC Taxable Income or Net Loss Allocation \nFor calendar quarter ended\n, 20\n▶ Go to www.irs.gov/Form1066 for the latest information.\n▶ See Instructions for Residual Interest Holder on page 2.\nOMB No. 1545-0123\nResidual interest holder’s identifying number\nResidual interest holder’s name, address, and ZIP code\nREMIC’s identifying number\nREMIC’s name, address, and ZIP code\nA\nWhat type of entity is this residual interest holder? See the Instructions for Form 1066. ▶\nB\nEnter residual interest holder’s percentage of ownership of all residual interests:\n1\nBefore change ▶\n%\n2\nEnd of quarter ▶\n%\nC\nEnter the percentage of the REMIC’s assets for the quarter represented by each of the following:\n1\nReal estate assets under section 856(c)(5)(B) ▶\n%\n2\nAssets described in section 7701(a)(19)(C) (relating to the \ndefinition of a domestic building and loan association) ▶\n%\nD\nInternal Revenue Service Center where REMIC files return ▶\nE\nCheck applicable boxes:\n(1)\nFinal Schedule Q\n(2)\nAmended Schedule Q\nF\nReconciliation of residual interest holder’s capital account\n( ) ( )\n(a) \nCapital account \nat beginning \nof quarter \n(b) \nCapital \ncontributed \nduring quarter \n(c) \nTaxable income \n(net loss) from \nline 1b below \n(d) \nNontaxable \nincome \n(e) \nUnallowable \ndeductions \n(f) \nWithdrawals \nand \ndistributions \n(g) \nCapital account \nat end of quarter \n(combine cols. \n(a) through (f)) \nCaution: See Instructions for Residual Interest Holder on page 2 before entering information from this schedule on your tax \nreturn. \n1 \na\nTaxable income (net loss) of the REMIC for the calendar quarter .\n.\n.\n1a\nb\nYour share of the taxable income (net loss) for the calendar quarter .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1b\n2a\nSum of the daily accruals under section 860E for all residual interests \nfor the calendar quarter .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2a\nb\nSum of the daily accruals under section 860E for your interest for the calendar quarter \n.\n.\n.\n.\n2b\nc\nExcess inclusion for the calendar quarter for your residual interest (subtract line 2b from line 1b, \nbut don’t enter less than zero) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2c\n3\nResidual interest holders who are individuals or other pass-through interest holders (see the\nInstructions for Form 1066). Not required to be completed for other entities. \na\nSection 212 expenses of the REMIC for the calendar quarter .\n.\n.\n.\n3a\nb\nYour share of section 212 expenses for the calendar quarter. If you’re an individual, this amount \nmust be included in gross income in addition to the amount shown on line 1b\n.\n.\n.\n.\n.\n.\n.\n3b\nFor Paperwork Reduction Act Notice, see the Instructions for Form 1066.\nCat. No. 64167S\nSchedule Q (Form 1066) (Rev. 9-2018)\n", "Schedule Q (Form 1066) (Rev. 9-2018)\nPage 2 \nInstructions for Residual Interest Holder\nSection references are to the Internal Revenue Code unless otherwise noted.\nFuture Developments\nFor the latest information about developments related to Schedule Q and its \ninstructions, such as legislation enacted after they were published, go to \nwww.irs.gov/Form1066.\nWhat’s New\nBeginning January 1, 2018, section 212 expenses can’t be deducted as a \nmiscellaneous itemized deduction by individuals who itemize deductions \nbecause the Tax Cuts and Jobs Act suspended miscellaneous itemized \ndeductions for tax years 2018 through 2025.\nPurpose of Schedule\nThe real estate mortgage investment conduit (REMIC) uses Schedule Q to \nnotify you of your share of the REMIC’s quarterly taxable income (or net \nloss), the excess inclusion with respect to your interest, and your share of the \nREMIC’s section 212 expenses for the quarter.\nKeep your copy of this schedule for your records. Don’t file it with your tax \nreturn.\nTax treatment of REMIC items. The REMIC isn’t subject to income tax, \nexcept on net income from prohibited transactions, net income from \nforeclosure property, and contributions made after the startup day. However, \nyou’re liable for tax on your share of the REMIC’s taxable income, whether or \nnot distributed, and you must include your share on your income tax return. \nGenerally, you must report REMIC items shown on your Schedule Q (and any \nattached schedules) or similar statement consistent with the way the REMIC \ntreated the items on the return it filed. \nIf your treatment on your original return is (or may be) inconsistent with the \nREMIC’s treatment, or if the REMIC was required to file but hasn’t filed a \nreturn, you must file Form 8082, Notice of Inconsistent Treatment or \nAdministrative Adjustment Request (AAR), with your original return to identify \nand explain the inconsistency (or to note that a REMIC return hasn’t been \nfiled). See sections 860F(e) and 6222 for the inconsistent treatment rules.\nErrors. If you believe the REMIC has made an error on your Schedule Q, \nnotify the REMIC and ask for a corrected Schedule Q. Don’t change any \nitems on your copy. Be sure that the REMIC sends a copy of the corrected \nSchedule Q to the IRS. If you’re unable to reach an agreement with the \nREMIC about the inconsistency, you must file Form 8082 as explained in the \npreceding paragraph.\nLimitation on losses. Generally, you may not claim your share of the \nquarterly net loss from a REMIC that is greater than the adjusted basis of \nyour residual interest in the REMIC at the end of the calendar quarter \n(determined without regard to your share of the net loss of the REMIC for \nthat quarter). Any loss disallowed because it exceeds your adjusted basis is \ntreated as incurred by the REMIC in the following quarter, but only for the \npurpose of offsetting your share of REMIC taxable income for that quarter.\nThe following items increase your basis.\n• Money and your adjusted basis in property contributed to the REMIC.\n• Your share of the REMIC’s taxable income.\n• Any income reported under section 860F(b)(1)(C)(ii).\nThe following items decrease your basis.\n• Money and the fair market value of property distributed to you.\n• Your share of the REMIC’s losses.\n• Any deduction claimed under section 860F(b)(1)(D)(ii).\nPassive activity limitations under section 469. Amounts includible in \nincome (or deductible as a loss) by a residual interest holder are treated as \nportfolio income (loss). Such income (or loss) isn’t taken into account in \ndetermining the loss from a passive activity under section 469.\nExcise taxes on excess inclusions of REMIC residual interests. Use Form \n8831, Excise Taxes on Excess Inclusions of REMIC Residual Interests, to \nreport and pay the:\n• Excise tax due under section 860E(e)(1) if you transferred a residual interest \nin a REMIC to a disqualified organization,\n• Amount due under Regulations section 1.860E-2(a)(7)(ii) if the tax under \nsection 860E(e)(1) is to be waived, or \n• Excise tax due under section 860E(e)(6) if the residual interest holder is a \npass-through entity with interests held by a disqualified organization.\nSee Form 8831 for more details and for definitions of “disqualified \norganization” and “pass-through entity.”\nSpecific Instructions\nItem C—REMIC assets. This information is provided only for the use of a \nresidual interest holder such as a real estate investment trust or domestic \nbuilding and loan association that needs to know the composition of the \nREMIC’s underlying assets.\nCalendar Year Taxpayers and Fiscal Year Taxpayers \nWhose Tax Years End With a Calendar Quarter\nLine 1b—Your share of the taxable income (net loss) for the calendar \nquarter. If you’re an individual, you must report, as ordinary income or loss, \nthe total of the amounts shown on line 1b of Schedule Q for each quarter \nincluded in your tax year. You report the total on Schedule E (Form 1040), \nPart IV, column (d), after applying any basis limitations. If you aren’t an \nindividual, report the amounts as instructed on your tax return.\nLine 2c—Excess inclusion for the calendar quarter for your residual \ninterest. The total of the amounts shown on line 2c for all quarters included \nin your tax year is the smallest amount you may report for that year as your \ntaxable income or, if applicable, alternative minimum taxable income (AMTI).\nExcept where necessary or appropriate to prevent avoidance of federal \nincome tax, the preceding sentence doesn’t apply to a financial institution \nentitled to relief under section 1616(c)(4) of the Small Business Job \nProtection Act of 1996, Pub. Law No. 104-188, 110 Stat. 1755 (August 20, \n1996) (the Act). That provision generally allows certain financial institutions to \ncontinue using the rules of section 860E(a)(2) prior to its amendment by the \nAct. (Special rules apply to members of affiliated groups filing consolidated \nreturns and to which section 1616(c)(4) of the Act applies. See sections \n860E(a)(3) and (4) prior to their amendment by the Act.) The line 2c amount is \ntreated as “unrelated business taxable income” if you’re an exempt \norganization subject to the unrelated business tax under section 511. If \nyou’re an individual, enter this amount as an item of information on Schedule \nE (Form 1040), Part IV, column (c). If you must also report this amount as \nyour taxable income (or AMTI), enter the amount shown on line 2c on the \ntaxable income (or AMTI) line of your return and write “Sch. Q” on the dotted \nline to the left of the entry space.\nLine 3b—Your share of section 212 expenses for the calendar quarter. If \nyou’re an individual or other pass-through interest holder (as defined in \nTemporary Regulations section 1.67-3T), you must report as ordinary income \nthe total of the amounts shown on line 3b of Schedule Q for each quarter \nincluded in your tax year. This amount must be reported in addition to your \nshare of taxable income (net loss) determined above. If you’re an individual, \nreport this total on Schedule E (Form 1040), Part IV, column (e). If you aren’t \nan individual, report the amounts as instructed on your tax return.\nFiscal Year Taxpayers Whose Tax Years Don’t End \nWith a Calendar Quarter\nThe same rules explained above for calendar year taxpayers apply, except \nthat you must figure the amount to report from lines 1b, 2c, and 3b based on \nyour tax year. For each calendar quarter that overlaps the beginning or end \nof your tax year, divide the amount shown on line 1a, 2a, or 3a (whichever is \napplicable) by the number of days in that quarter. Multiply the result by your \npercentage of ownership of all residual interests for each day of your tax year \nincluded in that quarter.\nLine 1b. Total the daily amounts of taxable income (net loss) for the \noverlapping quarters. Add these amounts to the amounts shown on line 1b \nfor the full quarters included in your tax year. Report the resulting income or \nloss in the same manner as explained above for calendar year taxpayers.\nLine 2c. Total the daily amounts for the overlapping quarters. Subtract this \ntotal from your share of the taxable income for the part of the quarter \nincluded in your tax year, as previously figured. Add the resulting amounts \nfor the overlapping quarters to the amounts shown on line 2c for the full \nquarters included in your tax year and report it in the same manner as \nexplained above for calendar year taxpayers.\nLine 3b. Total the daily amounts of section 212 expenses for the overlapping \nquarters. Add these amounts to the amounts shown on line 3b for the full \nquarters included in your tax year. Report the resulting amount in the same \nmanner as explained above for calendar year taxpayers.\n" ]
f8233.pdf	0918 Form 8233 (PDF)	https://www.irs.gov/pub/irs-pdf/f8233.pdf	[ "Form 8233\n(Rev. September 2018)\nDepartment of the Treasury \nInternal Revenue Service \nExemption From Withholding on Compensation \nfor Independent (and Certain Dependent) Personal \nServices of a Nonresident Alien Individual \n▶ Go to www.irs.gov/Form8233 for instructions and the latest information. ▶ See separate instructions.\nOMB No. 1545-0795\nWho Should \nUse This Form? \nNote: For \ndefinitions of terms \nused in this section \nand detailed \ninstructions on \nrequired \nwithholding forms \nfor each type of \nincome, see \nDefinitions in the \ninstructions. \nIF you are a nonresident alien individual who is \nreceiving. . .\nTHEN, if you are the beneficial owner of that \nincome, use this form to claim. . .\nCompensation for independent personal \nservices performed in the United States \nA tax treaty withholding exemption \n(Independent personal services, Business \nprofits) for part or all of that compensation. \nCompensation for dependent personal \nservices performed in the United States \nA tax treaty withholding exemption for part or \nall of that compensation. \nNoncompensatory scholarship or fellowship \nincome and personal services income from \nthe same withholding agent \nA tax treaty withholding exemption for part or \nall of both types of income. \nDO NOT Use \nThis Form. . .\nIF you are a beneficial owner who is. . .\nINSTEAD, use. . .\nReceiving compensation for dependent \npersonal services performed in the United \nStates and you are not claiming a tax treaty \nwithholding exemption for that compensation \nForm W-4 (See the Instructions for Form 8233 \nfor how to complete Form W-4.) \nReceiving noncompensatory scholarship or \nfellowship income and you are not receiving \nany personal services income from the same \nwithholding agent \nForm W-8BEN or, if elected by the withholding \nagent, Form W-4 for the noncompensatory \nscholarship or fellowship income \nClaiming only foreign status or treaty benefits \nwith respect to income that is not \ncompensation for personal services \nForm W-8BEN \nThis exemption is applicable for compensation for calendar year \n , or other tax year beginning \nand ending \n. \nPart I \nIdentification of Beneficial Owner (See instructions.) \n1 Name of individual who is the beneficial owner \n2 U.S. taxpayer identification number \n3 Foreign tax identification number, if any \n4 Permanent residence address (street, apt. or suite no., or rural route). Do not use a P.O. box. \nCity or town, state or province. Include postal code where appropriate. \nCountry (do not abbreviate) \n5 Address in the United States (street, apt. or suite no., or rural route). Do not use a P.O. box. \nCity or town, state, and ZIP code \nNote: Citizens of Canada or Mexico are not required to complete lines 7a and 7b. \n6 U.S. visa type \n7a Country issuing passport \n7b Passport number \n8 Date of entry into the United States \n9a Current nonimmigrant status \n9b Date your current nonimmigrant status expires \n10 If you are a foreign student, trainee, professor/teacher, or researcher, check this box \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\nCaution: See the line 10 instructions for the required additional statement you must attach. \nFor Privacy Act and Paperwork Reduction Act Notice, see separate instructions. \nCat. No. 62292K \nForm 8233 (Rev. 9-2018) \n", "Form 8233 (Rev. 9-2018) \nPage 2 \nPart II \nClaim for Tax Treaty Withholding Exemption \n11 \nCompensation for independent (and certain dependent) personal services: \na Description of personal services you are providing \nb Total compensation you expect to be paid for these services in this calendar or tax year $ \n12 \nIf compensation is exempt from withholding based on a tax treaty benefit, provide: \na Tax treaty on which you are basing exemption from withholding \nb Treaty article on which you are basing exemption from withholding\nc\nTotal compensation listed on line 11b above that is exempt from tax under this treaty $ \nd\nCountry of residence \nNote: Do not complete lines 13a through 13d unless you also received compensation for personal services from the same \nwithholding agent. \n13 \nNoncompensatory scholarship or fellowship income: \na Amount $ \nb Tax treaty on which you are basing exemption from withholding \nc Treaty article on which you are basing exemption from withholding\nd\nTotal income listed on line 13a above that is exempt from tax under this treaty $ \n14 \nSufficient facts to justify the exemption from withholding claimed on line 12 and/or line 13 (see instructions) \nPart III \nCertification \nUnder penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and belief it is true, \ncorrect, and complete. I further certify under penalties of perjury that: \n• I am the beneficial owner (or am authorized to sign for the beneficial owner) of all the income to which this form relates. \n• The beneficial owner is not a U.S. person. \n• The beneficial owner is a resident of the treaty country listed on line 12a and/or 13b above within the meaning of the income tax treaty \nbetween the United States and that country, or was a resident of the treaty country listed on line 12a and/or 13b above at the time of, or immediately \nprior to, entry into the United States, as required by the treaty.\nFurthermore, I authorize this form to be provided to any withholding agent that has control, receipt, or custody of the income of which I am the \nbeneficial owner or any withholding agent that can disburse or make payments of the income of which I am the beneficial owner. \nSign Here \n▶\nSignature of beneficial owner (or individual authorized to sign for beneficial owner) \nDate \nPart IV \nWithholding Agent Acceptance and Certification \nName \nEmployer identification number \nAddress (number and street) (Include apt. or suite no. or P.O. box, if applicable.) \nCity, state, and ZIP code \nTelephone number \nUnder penalties of perjury, I certify that I have examined this form and any accompanying statements, that I am satisfied that an exemption from \nwithholding is warranted, and that I do not know or have reason to know that the nonresident alien individual is not entitled to the exemption or \nthat the nonresident alien’s eligibility for the exemption cannot be readily determined. \nSignature of withholding agent ▶\nDate ▶\nForm 8233 (Rev. 9-2018) \n" ]
f1041a.pdf	0918 Form 1041-A (PDF)	https://www.irs.gov/pub/irs-pdf/f1041a.pdf	[ "Form 1041-A\n(Rev. September 2018)\nDepartment of the Treasury \nInternal Revenue Service \nU.S. Information Return \nTrust Accumulation of Charitable Amounts\n▶ Go to www.irs.gov/Form1041A for the latest information.\nFor calendar year 20\nOMB No. 1545-0094\nName of trust \nEmployer identification number \nName of trustee \nNumber, street, and room or suite no. (or P.O. box) \nCity or town, state, and ZIP code \nPart I \nIncome and Deductions (See the instructions for Form 1041 or Form 5227.) If total income is $25,000 or \nless, skip lines 1–8 and enter total income on line 9. \nIncome \n1 \nInterest income .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1 \n2 \nDividends .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2 \n3 \nBusiness income or (loss) (attach Schedule C or C-EZ (Form 1040)) .\n.\n.\n.\n.\n.\n.\n.\n3 \n4 \nCapital gain or (loss) (attach Schedule D (Form 1041)) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4 \n5 \nRents, royalties, partnerships, other estates and trusts, etc. (attach Schedule E (Form 1040)) \n5 \n6 \nFarm income or (loss) (attach Schedule F (Form 1040)) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6 \n7 \nOrdinary gain or (loss) (attach Form 4797) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7 \n8 \nOther income (state type of income) \n8 \n9 \nTotal income (combine lines 1 through 8) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9 \nDeductions \n10 \nInterest .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10 \n11 \nTaxes .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n11 \n12 \nCharitable deduction (itemize by charitable purpose; include payee’s name and address) \n12 \n13 \nTrustee fees .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n13 \n14 \nAttorney, accountant, and return preparer fees .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n14 \n15 \nOther deductions (attach schedule) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n15 \nPart II \nDistributions of Income Set Aside for Charitable Purposes (see instructions) \n16 \nAccumulated income set aside in prior tax years for which a deduction was claimed under section \n642(c) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n16 \n17 \nIncome set aside in prior tax years for which a deduction was claimed under section 642(c) \nand which was distributed during the current tax year (itemize by charitable purpose; include \npayee’s name and address):\na \n17a \nb \n17b \nc \n17c \nd \n17d \ne \n17e \n18 \nTotal (add lines 17a through 17e) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n18 \n19 \nBalance (subtract line 18 from line 16) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n19 \n20 \nIncome set aside during the current tax year for which a deduction was claimed under section \n642(c) (included in Part I, line 12) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n20 \n21 \nCarryover (add lines 19 and 20) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n21 \nPart III \nDistributions of Principal for Charitable Purposes (see instructions) \n22 \nPrincipal distributed in prior tax years for charitable purposes \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n22 \n23 \nPrincipal distributed during the current tax year for charitable purposes (itemize by charitable \npurpose; include payee’s name and address):\na \n23a \nb \n23b \nc \n23c \nd \n23d \ne \n23e \n24 \nTotal (add lines 23a through 23e) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n24 \nFor Paperwork Reduction Act Notice, see the instructions. \nCat. No. 10615B \nForm 1041-A (Rev. 9-2018) \n", "Form 1041-A (Rev. 9-2018) \nPage 2 \nPart IV \nBalance Sheets (see instructions). If line 9, page 1, is $25,000 or less, complete only lines 38, 42, \nand 45 (see instructions). \nAssets \n(a) Beginning-of- \nYear Book Value \n(b) End-of-Year \nBook Value \n25 \nCash—non-interest bearing .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25 \n26 \nSavings and temporary cash investments .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n26 \n27a Accounts receivable .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n27a \nb Less: allowance for doubtful accounts \n.\n.\n.\n.\n.\n.\n27b \n28a Notes and loans receivable .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n28a \nb Less: allowance for doubtful accounts \n.\n.\n.\n.\n.\n.\n28b \n29 \nInventories for sale or use \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n29 \n30 \nPrepaid expenses and deferred charges \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n30 \n31 \nInvestments—U.S. and state government obligations (attach schedule) \n.\n.\n.\n31 \n32 \nInvestments—corporate stock (attach schedule) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n32 \n33 \nInvestments—corporate bonds (attach schedule) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n33 \n34 \na Investments—land, buildings, and equipment: basis .\n.\n34a \nb Less: accumulated depreciation \n.\n.\n.\n.\n.\n.\n.\n.\n34b \n35 \nInvestments—other (attach schedule) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n35 \n36a Land, buildings, and equipment: basis \n.\n.\n.\n.\n.\n.\n36a \nb Less: accumulated depreciation \n.\n.\n.\n.\n.\n.\n.\n.\n36b \n37 \nOther assets (describe ▶\n) \n37 \n38 \nTotal assets (add lines 25 through 37) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n38 \nLiabilities \n39 \nAccounts payable and accrued expenses .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n39 \n40 \nMortgages and other notes payable (attach schedule) .\n.\n.\n.\n.\n.\n.\n.\n.\n40 \n41 \nOther liabilities (describe ▶\n) \n41 \n42 \nTotal liabilities (add lines 39 through 41) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n42 \nNet Assets \n43 \nTrust principal or corpus .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n43 \n44 \nUndistributed income and profits .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n44 \n45 \nTotal net assets (add lines 43 and 44) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n45 \n46 \nTotal liabilities and net assets (add lines 42 and 45) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n46 \nSign \nHere \nUnder penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge \nand belief, it is true, correct, and complete. Declaration of preparer (other than trustee) is based on all information of which preparer has any knowledge.\n▲\nSignature of trustee or officer representing trustee \n▲\nDate \nPaid \nPreparer \nUse Only\nPrint/Type preparer’s name\nPreparer’s signature\nDate\nCheck if \nself-employed \nPTIN\nFirm’s name ▶\nFirm’s address ▶\nFirm’s EIN ▶\nPhone no. \nForm 1041-A (Rev. 9-2018) \n", "Form 1041-A (Rev. 9-2018) \nPage 3 \nSection references are to the Internal \nRevenue Code unless otherwise noted.\nFuture Developments\nFor the latest information about \ndevelopments related to Form 1041-A \nand its instructions, such as legislation \nenacted after they were published, go to \nwww.irs.gov/Form1041A. \nWhat’s New\nThe Tax Cuts and Jobs Act of 2017 (P.L. \n115-97) amended section 641(c)(2). As a \nresult, electing small business trusts \n(ESBTs) are no longer subject to the \ncharitable information reporting \nrequirements under section 6034 and do \nnot file Form 1041-A.\nReminder \nSplit-interest trusts as described in \nsection 4947(a)(2) don’t file Form \n1041-A. These types of trusts file Form \n5227, Split-Interest Trust Information \nReturn, which meets the section 6034 \nfiling requirements.\nGeneral Instructions \nPurpose of Form \nUse Form 1041-A to report the \ncharitable information required by \nsection 6034 and the related regulations. \nWho Must File \nThe trustee must file Form 1041-A for a \ntrust that claims a charitable or other \ndeduction under section 642(c) unless \nan exception applies. \nExceptions. The trustee doesn’t file \nForm 1041-A for: \n• A trust that is required to distribute \ncurrently to the beneficiaries all the \nincome for the tax year determined \nunder section 643(b) and related \nregulations; \n• A charitable trust described in section \n4947(a)(1); \n• For tax years beginning after 2006, a \nsplit-interest trust described in section \n4947(a)(2); or \n• Electing small business trusts (ESBTs) \ndescribed in section 641(c). \nWhen To File \nFile Form 1041-A by April 15 following \nthe close of the calendar year. If the due \ndate falls on a Saturday, Sunday, or \nlegal holiday, file on the next business \nday. \nExtension of Time To File \nThe trustee may obtain an automatic \nextension of time to file Form 1041-A by \nfiling Form 8868, Application for \nAutomatic Extension of Time To File an \nExempt Organization Return. \nTo receive the automatic extension, the \ntrustee must file Form 8868 on or before \nthe original due date of Form 1041-A. \nAmended Return \nIf you are filing an amended Form \n1041-A, you must complete the entire \nreturn, not just the new or corrected \ninformation. Enter “Amended Return” \nacross the top of the amended Form \n1041-A. \nThe trustee may file an amended \nreturn at any time to change or add to \nthe information reported on a previously \nfiled return for the same period. \nWhere To File \nFile Form 1041-A at the following \naddress. \nDepartment of the Treasury \nInternal Revenue Service Center \nOgden, UT 84201-0027 \nPenalties \nSection 6652(c)(2) provides for separate \npenalties of $10 a day, up to a maximum \nof $5,000, against both the trust and the \ntrustee for not filing Form 1041-A on \ntime, unless there is reasonable cause. \nThe law also provides penalties for filing \na false or fraudulent return. \nRounding Off to Whole Dollars \nYou may show the money items on the \nreturn and accompanying schedules as \nwhole-dollar amounts. To do so, drop \namounts less than 50 cents and \nincrease any amounts from 50 to 99 \ncents to the next dollar. \nAttachments \nIf you need more space, attach separate \nsheets showing the same information in \nthe same order as on the printed forms. \nShow the totals on the printed forms. \nEnter the trust’s employer \nidentification number (EIN) on each \nsheet. Also, use sheets that are the \nsame size as the forms and indicate \nclearly the line of the printed form to \nwhich the information relates. \nPublic Inspection \nSee Regulations section 301.6104(b)- \n1(d) for the procedures to request public \ninspection of this form. \nSpecific Instructions \nPart II. Distributions of Income Set \nAside for Charitable Purposes \nLines 17a–17e. Provide a listing in \nsufficient detail for each class of activity \nfor which a disbursement was made, \nand a charitable deduction under section \n642(c) was taken. \nSuch amounts permanently set aside \nmust be earned from amounts transferred \nto the trust before October 9, 1969. \nDo not merely enter the category (that \nis, religious, charitable, scientific, literary, \nor educational), but also enter the \npurpose of the deduction. For example, \n“payments of $4,000 to indigent persons \nfor medical purposes,” or a “grant of \n$25,000 to equip the chemistry lab at a \nuniversity.” \nPart III. Distributions of Principal \nfor Charitable Purposes \nLines 23a–23e. Provide a listing in \nsufficient detail, similar to the examples \nprovided above, for each class of \nactivity for amounts paid out of principal \nfor charitable purposes. \nSee the Instructions for Form 1041, \nU.S. Income Tax Return for Estates and \nTrusts, for more information regarding \nthe allowance of deductions for amounts \npermanently set aside for a charitable \npurpose. \nPart IV. Balance Sheets \nComplete the balance sheets using the \naccounting method the trust uses in \nkeeping its books and records. All filers \nmust complete columns (a) and (b). \nAssets \nWhen space is provided to the left of \ncolumn (a) for reporting receivables and \nthe related allowance for doubtful \naccounts or depreciable assets and \naccumulated depreciation, enter the \nend-of-year figures. \nLine 25. Cash—non-interest bearing. \nEnter the amount of cash on deposit in \nchecking accounts, deposits in transit, \nchange funds, petty cash funds, or any \nother non-interest bearing accounts. Do \nnot include advances to employees or \nofficers or refundable deposits paid to \nsuppliers or others. \nLine 26. Savings and temporary cash \ninvestments. Enter the total of cash in \nsavings or other interest-bearing \naccounts and temporary cash \ninvestments, such as money market \nfunds, commercial paper, certificates of \ndeposit, and U.S. Treasury bills or other \ngovernmental obligations that mature in \nless than 1 year. \nLine 27. Accounts receivable. Enter the \ntotal accounts receivable (reduced by \nthe corresponding allowance for doubtful \naccounts) that arose from the sale of \ngoods and/or the performance of \nservices. Claims against vendors or \nrefundable deposits with suppliers or \nothers may be reported here if not \nsignificant in amount. If significant in \namount, report them (with any advances \nto employees or officers) on line 37, \nOther assets. \n", "Form 1041-A (Rev. 9-2018) \nPage 4 \nLine 28. Notes and loans receivable. \nEnter the combined total of notes \nreceivable and net loans receivable \n(including receivables due from officers, \ndirectors, trustees, and other disqualified \npersons). In an attached schedule, show \nthe following information (preferably in \ncolumnar format). \n• Borrower’s name and title. \n• Original amount. \n• Balance due. \n• Date of note. \n• Maturity date. \n• Repayment terms. \n• Interest rate. \n• Security provided by the borrower. \n• Purpose of the loan.\n• Description and fair market value of \nthe consideration furnished by the \nlender. \nLine 29. Inventories for sale or use. \nEnter the amount of materials, goods, \nand supplies purchased or manufactured \nby the trust and held for sale or use in \nsome future period. \nLine 30. Prepaid expenses and \ndeferred charges. Enter the amount of \nshort-term and long-term prepayments \nof future expenses attributable to one or \nmore future accounting periods. \nExamples include prepayments of rent, \ninsurance, and pension costs. \nLines 31, 32, and 33. Investments— \ngovernment obligations, corporate \nstocks, and corporate bonds. Enter the \nbook value (which may be market value) \nof these investments. Attach a schedule \nthat lists each security held at the end of \nthe year and shows whether the security \nis listed at cost (including the value \nrecorded at the time of receipt in the \ncase of donated securities) or \nend-of-year market value. Do not include \namounts on line 26. Government \nobligations reported on line 31 are those \nthat mature in 1 year or more. Debt \nsecurities of the U.S. government may \nbe reported as a single total rather than \nitemized. Obligations of state and \nmunicipal governments may also be \nreported as a lump-sum total. Do not \ncombine U.S. government obligations \nwith state and municipal obligations on \nthe attached schedule. \nLine 34. Investments—land, buildings, \nand equipment. Attach a schedule of all \nland, buildings, and equipment that are \nheld for investment purposes, such as \nrental properties. List the cost or other \nbasis of these assets, accumulated \ndepreciation, and end-of-year book \nvalue. \nLine 35. Investments—other. Enter the \namount of all other investment holdings \nnot reported on lines 31 through 34. \nAttach a schedule describing each of \nthese investments held at the end of the \nyear. List the cost, or other basis, and \nthe end-of-year book value. \nLine 36. Land, buildings, and \nequipment. Attach a schedule of all \nland, buildings, and equipment that \naren’t held for investment purposes, \nsuch as the trust’s offices. List the cost \nor other basis of these assets, \naccumulated depreciation, and end-of-\nyear book value. \nLine 37. Other assets. Enter the book \nvalue of any trust assets that haven’t \nbeen reported on lines 25 through 36. If \nmore space is needed, attach a separate \nschedule with a description of the asset, \ndate acquired, and end-of-year book \nvalue. \nLiabilities \nLine 39. Accounts payable and \naccrued expenses. Enter the total \naccounts payable to suppliers and \nothers, and accrued expenses such as \nsalaries payable, accrued payroll taxes, \nand interest payable. \nLine 40. Mortgages and other notes \npayable. Attach a schedule showing, as \nof the end of the year, the total amount \nof all mortgages payable, and for each \nnonmortgage note payable, the lender’s \nname and the other information specified \nin the line 28 instructions. \nLine 41. Other liabilities. Enter the book \nvalue of any trust liabilities that haven’t \nbeen reported on line 39 or 40. If more \nspace is needed, attach a separate \nschedule with a description of the \nliability and amount. \nSignature \nForm 1041-A must be signed by the \ntrustee or by an authorized \nrepresentative. \nIf you, as trustee (or an employee or \nofficer of the trust), fill in Form 1041-A, \nthe Paid Preparer space should be left \nblank. If someone prepares this return \nwithout charge, that person shouldn’t \nsign the return. \nGenerally, anyone who is paid to \nprepare a tax return must sign the return \nand fill in the other blanks in the Paid \nPreparer Use Only area of the return. \nIf you have questions about whether a \npreparer is required to sign the return, \nplease contact an IRS office. \nThe person signing the return as the \npreparer should complete the requested \npreparer information and do the \nfollowing.\n• Sign it in the space provided for the \npreparer’s signature. (A facsimile \nsignature is acceptable.) \n• Give the trustee a copy of the return in \naddition to the copy to be filed with the \nIRS. \nPaperwork Reduction Act Notice. We \nask for the information on this form to \ncarry out the Internal Revenue laws of \nthe United States. You are required to \ngive us the information. We need it to \nensure that you are complying with \nthese laws and to allow us to figure and \ncollect the right amount of tax. \nYou aren’t required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records \nrelating to a form or its instructions must \nbe retained as long as their contents \nmay become material in the \nadministration of any Internal Revenue \nlaw. Generally, tax returns and return \ninformation are confidential, as required \nby Code section 6103. \nThe time needed to complete and file \nthis form will vary depending on \nindividual circumstances. The estimated \naverage time is: \nRecordkeeping .\n.\n. 24 hr., 52 min. \nLearning about the \nlaw or the form .\n.\n.\n. 2 hr., 37 min. \nPreparing the form \n.\n. 7 hr., 48 min.\nCopying, assembling, \nand sending the \nform to the IRS .\n.\n.\n. 1 hr., 20 min. \nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making this form \nsimpler, we would be happy to hear from \nyou. You can send us comments \nthrough www.irs.gov/FormComments. \nOr you can write to: Internal Revenue \nService, Tax Forms and Publications, \n1111 Constitution Ave. NW, IR-6526, \nWashington, DC 20224. Do not send the \ntax form to this address. Instead, see \nWhere To File, earlier.\n" ]
f5713sc.pdf	0918 Form 5713 (Schedule C) (PDF)	https://www.irs.gov/pub/irs-pdf/f5713sc.pdf	[ "SCHEDULE C \n(Form 5713) \n(Rev. September 2018) \nDepartment of the Treasury \nInternal Revenue Service \nTax Effect of the International Boycott Provisions \n▶ Attach to Form 5713. \n▶ See instructions on page 2. \n ▶ Go to www.irs.gov/forms-pubs/about-schedule-c-form-5713 for the latest information.\nOMB No. 1545-0216 \nName \nIdentifying number \n1 \nMethod used to compute loss of tax benefits (check one): \na International boycott factor from Schedule A (Form 5713). See lines 2a, 3a, 4a, and 5a below\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\nb Identification of specifically attributable taxes and income from Schedule B (Form 5713). See lines 2b, 3b, 4b, and 5b \nbelow .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n2 \nReduction of foreign tax credit (section 908(a)): \na International boycott factor. Complete if you checked box 1a above and answered “Yes” to the \nquestion on line 7d, Form 5713. \n(1) \nForeign tax credit before adjustment from Form 1116 or 1118 (see instructions) .\n.\n.\n.\n.\n.\n(2) \nInternational boycott factor from Schedule A (Form 5713), line 3 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n(3) \nReduction of foreign tax credit. Multiply line 2a(1) by line 2a(2). Enter here and on Form 1116 or \n1118 (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. \n(4) \nAdjusted foreign tax credit. Subtract line 2a(3) from line 2a(1) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. \nb Specifically attributable taxes and income. Complete if you checked box 1b above and answered \n“Yes” to the question on line 7d, Form 5713. Enter the amount from line o, column (4), Schedule B \n(Form 5713) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \nEnter the appropriate part of this amount on Form 1116 or 1118 (see instructions). \n3 \nDenial of deferral under subpart F (section 952(a)(3)): \na International boycott factor. Complete if you checked box 1a above and answered ‘‘Yes’’ to the \nquestion on line 7b, Form 5713. \n(1) \nProrated share of total income of controlled foreign corporations (see instructions) .\n.\n.\n.\n.\n(2) \n \n \nProrated share of income attributable to earnings and profits of controlled foreign corporations \nincluded in income under sections 951(a)(1)(A), 951(a)(1)(B), 952(a)(1), 952(a)(2), 952(a)(4), 952(a)(5), \nand 952(b) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n(3) \nSubtract line 3a(2) from line 3a(1)\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n(4) \nInternational boycott factor from Schedule A (Form 5713), line 3 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n(5) \nProrated share of subpart F international boycott income. Multiply line 3a(3) by line 3a(4). Enter \nhere and on line 22 of Worksheet A in the Form 5471 instructions \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nb Specifically attributable taxes and income. Complete if you checked box 1b above and answered \n“Yes” to the question on line 7b, Form 5713. Enter the amount from line o, column (5), Schedule B \n(Form 5713) here and on line 22 of Worksheet A in the Form 5471 instructions .\n.\n.\n.\n.\n.\n.\n. \n4 \nDenial of IC-DISC benefits (section 995(b)(1)(F)(ii)): \na International boycott factor. Complete if you checked box 1a above and answered “Yes” to the \nquestion on line 7c, Form 5713. \n(1) \nProrated share of section 995(b)(1)(F)(i) amount (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. \n(2) \nInternational boycott factor from Schedule A (Form 5713), line 3 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n(3) \nProrated share of IC-DISC international boycott income. Multiply line 4a(1) by line 4a(2). Enter this \namount here and the IC-DISC will include it on line 10, Part I, Schedule J, Form 1120-IC-DISC \n.\n.\nb Specifically attributable taxes and income. Complete if you checked box 1b above and answered \n“Yes” to the question on line 7c, Form 5713. Enter the amount from line o, column (6), Schedule B \n(Form 5713) here and the IC-DISC will include it on line 10, Part I, Schedule J, Form 1120-IC-DISC .\n5 \nDenial of exemption of foreign trade income (section 927(e)(2), as in effect before its repeal): \na International boycott factor. Complete if you checked box 1a above and answered “Yes” to the \nquestion on line 7i, Form 5713. \n(1) \nAdd amounts from columns (a) and (b), line 10, Schedule B (Form 1120-FSC) \n.\n.\n.\n.\n.\n.\n(2) \nInternational boycott factor from Schedule A (Form 5713), line 3 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n(3) \nExempt foreign trade income of a FSC attributable to international boycott operations. Multiply \nline 5a(1) by line 5a(2). Enter here and on line 2, Schedule F, Form 1120-FSC .\n.\n.\n.\n.\n.\n.\nb Specifically attributable taxes and income. Complete if you checked box 1b above and answered \n“Yes” to the question on line 7i, Form 5713. Enter the amount from line o, column (7), Schedule B \n(Form 5713) here and on line 2, Schedule F, Form 1120-FSC .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nFor Paperwork Reduction Act Notice, see Instructions for Form 5713. \nCat. No. 12070O \nSchedule C (Form 5713) (Rev. 9-2018) \n", "Schedule C (Form 5713) (Rev. 9-2018) \nPage 2 \n6 \nReduction of foreign trade income qualifying for the extraterritorial income exclusion. Complete if you\nanswered “Yes” to the question on line 7j, Form 5713. \na Enter amount from line 49 of Form 8873 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nb International boycott factor from Schedule A (Form 5713), line 3 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nc \n \nReduction of qualifying foreign trade income. Multiply line 6a by 6b. Enter here and on Form 8873, \nline 50 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nFuture Developments\nFor the latest information about \ndevelopments related to Schedule C \n(Form 5713) and its instructions, such \nas legislation enacted after they were \npublished, go to www.irs.gov/forms-\npubs/about-schedule-c-form-5713.\nInstructions \nSection references are to the Internal \nRevenue Code unless otherwise \nnoted. \nPurpose of Form \nSchedule C (Form 5713) is used to \ncompute the loss of tax benefits \nattributable to participation in or \ncooperation with an international \nboycott. \nWho Must File \nComplete Schedule C (Form 5713) if \nyou completed either Schedule A or \nSchedule B of Form 5713. \nPartnerships. Each partner must \ncomplete a separate Schedule C \n(Form 5713). Partnerships do not \ncomplete Schedule C (Form 5713). \nControlled groups. Unless a \ncontrolled group (described in section \n993(a)(3)) files a consolidated return, \neach member may independently \nchoose to either (a) apply the \ninternational boycott factor under \nsection 999(c)(1) or (b) identify \nspecifically attributable taxes and \nincome under section 999(c)(2). Each \nmember must consistently use a \nsingle method to figure the loss of tax \nbenefits. \nOther Requirements \n• A person who applies the \ninternational boycott factor to one \noperation must apply the factor to all \nthat tax year’s operations under \nsection 908(a), 952(a)(3), 995(b)(1)(F)(ii), \nor 927(e)(2). \n• A person who identifies specifically \nattributable taxes and income under \nsection 999(c)(2) must use that \nmethod for all that tax year’s \noperations under section 908(a), \n952(a)(3), 995(b)(1)(F)(ii), or 927(e)(2). \n• An IC-DISC whose tax year differs \nfrom the common tax year of the \ncontrolled group of which it is a \nmember does not need to amend its \nreturn to show on Schedule J (Form \n1120-IC-DISC) the amount of IC-DISC \nbenefits lost because of boycott \nparticipation. Because the IC-DISC \nbenefits are lost at the shareholder \nlevel, the shareholder must include in \nincome the prorated share of income \nattributable to boycott operations \nshown on line 4a(3). \n• A person excluding extraterritorial \nincome must reduce qualifying foreign \ntrade income using the international \nboycott factor computed on \nSchedule A. \nLines 2 through 6 \nLine 2a(1). Enter the foreign tax credit \nbefore adjustment from Form 1116 or \n1118. Enter the amount from line 30, \nPart IV, of Form 1116 and/or the \namount from line 7, Part III, Schedule \nB, of Form 1118.\nLine 2a(3). Enter the reduction of \nforeign tax credit from this line on \neither Form 1116 or 1118. With respect \nto Form 1116, enter the reduction on \nline 32, Part IV, and with respect to \nForm 1118, enter the reduction on line \n8, Part III, Schedule B.\nLine 2b. Enter the reduction of foreign \ntaxes available for credit from this line \non Form 1116 or 1118. With respect to \nForm 1116, include this amount on line \n12, Part III. With respect to Form 1118, \nenter this amount on line C, \nSchedule G.\nLine 3a(1). Enter your share of the \nincome of the controlled foreign \ncorporation on line 3a(1). \nNonexempt foreign trade income of \na foreign sales corporation (FSC) that \nwas computed without regard to the \nadministrative pricing rules is subject \nto the subpart F rules. Include your \nshare of these types of income on line \n3a(1). \nLine 4a(1). Enter your pro rata share \nof section 995(b)(1)(F)(i) amount on \nline 4a(1) as follows.\n• Shareholder that is not a \nC corporation. Enter your pro rata \nshare of line 8, Part I, Schedule J, \nForm 1120-IC-DISC. \n• Shareholder that is a \nC corporation. Enter your pro rata \nshare of line 8, Part I, Schedule J, \nForm 1120-IC-DISC, multiplied by \n16/17. \nSchedule C (Form 5713) (Rev. 9-2018) \n" ]
f5713sb.pdf	0918 Form 5713 (Schedule B) (PDF)	https://www.irs.gov/pub/irs-pdf/f5713sb.pdf	[ "SCHEDULE B \n(Form 5713) \n(Rev. September 2018) \nDepartment of the Treasury \nInternal Revenue Service \nSpecifically Attributable Taxes \nand Income (Section 999(c)(2)) \n▶ Complete only if you are not computing a loss of tax benefits \nusing the international boycott factor on Schedule A (Form 5713). \n▶ Attach to Form 5713. \n▶ See instructions on page 2. \n ▶ Go to www.irs.gov/forms-pubs/about-schedule-b-form-5713 for the latest information.\nOMB No. 1545-0216 \nName \nIdentifying number \nName of country being boycotted (check one)\nIsrael \nOther (identify) ▶\nImportant: If you are involved in more than one international boycott, use a separate Schedule B (Form 5713) to compute the \nspecifically attributable taxes and income for each boycott. \nSpecifically Attributable Taxes and Income by Operation (Use a separate line for each operation.) \nPrincipal business activity \nForeign tax credit Subpart F income \nIC-DISC income \nFSC income \nName of country \n \n(1) \nCode \n \n(2) \nDescription \n \n(3) \nForeign taxes \nattributable to \nboycott operations \n \n(4) \nProrated share of \ninternational \nboycott income \n \n(5) \nTaxable income \nattributable to \nboycott operations \n \n(6) \nTaxable income \nattributable to \nboycott operations \n \n(7) \na \nb \nc \nd \ne \nf \ng \nh \ni \nj \nk \nl \nm \nn \no \nTotal .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nFor Paperwork Reduction Act Notice, see the Instructions for Form 5713. \nCat. No. 12060S \nSchedule B (Form 5713) (Rev. 9-2018) \n", "Schedule B (Form 5713) (Rev. 9-2018) \nPage 2 \nFuture Developments\nFor the latest information about \ndevelopments related to Schedule B \n(Form 5713) and its instructions, such \nas legislation enacted after they were \npublished, go to www.irs.gov/forms-\npubs/about-schedule-b-form-5713.\nGeneral Instructions \nSection references are to the Internal \nRevenue Code unless otherwise noted. \nWho Must File \nComplete Schedule B (Form 5713) if: \n• You participated in or cooperated \nwith an international boycott, and \n• You figure the loss of tax benefits by \nspecifically attributing taxes and \nincome. \nIf you do not specifically attribute \ntaxes and income for this purpose, \nyou must compute the international \nboycott factor on Schedule A (Form \n5713). \nDo not use Schedule B (Form 5713) \nto figure the reduction to foreign trade \nincome qualifying for the \nextraterritorial income exclusion. \nInstead, use Schedule A (Form 5713). \nCertain shareholders. IC-DISC \nbenefits, certain FSC benefits, the \n“deemed paid” foreign tax credit under \nsection 902 (with respect to dividends \npaid in pre-2018 tax years of foreign \ncorporations) and section 960, and the \ndeferral of subpart F income are lost at \nthe shareholder level. Shareholders in \nan IC-DISC, certain FSCs, or a foreign \ncorporation must report their prorated \nshare of the tax benefits denied. The \ndenial of these benefits is discussed in \nthe specific instructions for columns \n(4) through (7). \nBoycott Operations \nAll of your operations in a boycotting \ncountry are considered to be boycott \noperations, unless you rebut the \npresumption of participation in or \ncooperation with the boycott (as \nexplained below). In addition, your \noperations that are not in a boycotting \ncountry are boycott operations if they \nare connected to your participation in \nor cooperation with the boycott. \nRebutting the presumption of \nboycott participation or \ncooperation. One act of participation \nor cooperation creates the \npresumption that you participate in or \ncooperate with the boycott unless you \nrebut the presumption. The \npresumption applies to all of your \noperations and those of each member \nof any controlled groups (defined in \nsection 993(a)(3)) to which you belong,\nin each country that helps carry out \nthe boycott. \nYou can rebut the presumption of \nparticipation in or cooperation with a \nboycott for a particular operation by \ndemonstrating that the operation is \nseparate from any participation in or \ncooperation with an international \nboycott. The presumption applies only \nto operations in countries that carry \nout the boycott. Therefore, you do not \nneed to rebut the presumption for \noperations that are related to those \ncountries if the operations take place \noutside of those countries. \nSpecific Instructions \nFile Schedule B (Form 5713) for the \nperiod covered by your income tax \nreturn. Report only your own taxes \nand income; do not include the taxes \nand income of other members of any \ncontrolled groups to which you \nbelong. \nColumns (1) Through (7) \nIn completing columns (1) through (7), \nshow all specifically identifiable taxes \nand income in each appropriate \ncolumn from one operation on one \nline. \nColumn (1). Enter the name of the \ncountry that requires participation in or \ncooperation with an international \nboycott as a condition of doing \nbusiness in that country. The country \nnamed in column (1) is not necessarily \nthe country where you have \noperations. For example, if you have \noperations in Country Z that is not a \nboycotting country and the operation \nrelates to Country X that is a \nboycotting country, enter the name of \nCountry X in column (1). See the \nInstructions for Form 5713 for a list of \nboycotting countries. \nColumn (2). Enter the principal \nbusiness activity code of the boycott \noperation from the list in the \nInstructions for Form 5713. \nColumn (3). Briefly describe the \nprincipal business activity of the \nboycott operation. For IC-DISCs, enter \nthe major product code and \ndescription in parentheses. See the \nInstructions for Schedule N of Form \n1120-IC-DISC for a list of the codes. \nColumn (4). Enter the foreign taxes \npaid, accrued, or deemed paid that \nare attributable to the boycott \noperation. These taxes are not eligible \nfor the foreign tax credit. Omit foreign \ntaxes otherwise disallowed under \nsections 901 through 907, 911, and \n6038. For more information, see Part N \nof the Treasury Department’s \nInternational Boycott Guidelines. \nEnter the column (4) total on \nSchedule C (Form 5713), line 2b.\nColumn (5). Enter your prorated share \nof the controlled foreign corporation’s \nincome that is attributable to the \nboycott operation. (This includes your \nshare of the nonexempt income of an \nFSC. See section 923(a)(2), as in effect \nbefore its repeal.) This amount is not \neligible for tax deferral. Omit the \nforeign corporation’s income \nattributable to earnings and profits \nthat are included in gross income \nunder section 951 (except by reason \nof section 952(a)(3)). Also omit \namounts excluded from subpart F \nincome by section 952(b). In figuring \nthe amount to enter in column (5), you \nare allowed a reasonable amount for \ndeductions (including foreign taxes) \nallocable to that income. \nEnter the column (5) total on \nSchedule C (Form 5713), line 3b.\nColumn (6). An IC-DISC’s taxable \nincome attributable to boycott \nparticipation or cooperation is not \neligible for deferral. \nIf you are a shareholder in an IC-\nDISC, follow these steps for each \nboycott operation and enter the result \nin column (6). \n1. Determine the portion of the \namount on Form 1120-IC-DISC, \nSchedule J, Part I, line 7, that is \nattributable to the boycott operation. \n2. Subtract that amount from the \nIC-DISC’s taxable income attributable \nto the boycott operation for the tax \nyear, before reduction for any \ndistributions. \n3. If you are a C corporation, \ndetermine your pro rata share of the \nremainder and multiply that amount by \n16/17. If you are not a C corporation, \ndetermine your pro rata share of the \nremainder. \n4. Enter the result in column (6). \nEnter the column (6) total on \nSchedule C (Form 5713), line 4b.\nColumn (7). An FSC’s taxable income \nattributable to boycott participation or \ncooperation is not eligible for \nexemption from income tax. Enter in \ncolumn (7) the taxable income \nattributable to foreign trade income of \nan FSC for each boycott operation \nthat would have been exempt had \nthere not been boycott participation or \ncooperation. \nEnter the column (7) total on \nSchedule C (Form 5713), line 5b.\n" ]
p850enru.pdf	0818 Publ 850 (EN-RU) (PDF)	https://www.irs.gov/pub/irs-pdf/p850enru.pdf	[ "Department of the Treasury\nInternal Revenue Service\nPublication 850 (EN-RU)\n(Rev. August 2018)\nCat. No. 50220A\nEnglish-\nRussian\nGlossary of\nTax Words\nand Phrases\nUsed in Publications \nIssued by the IRS\nGet forms and other information faster and easier at:\n• IRS.gov (English) \n• IRS.gov/Spanish (Español) \n• IRS.gov/Chinese (中文) \n• IRS.gov/Korean (한국어) \n• IRS.gov/Russian (Pусский) \n• IRS.gov/Vietnamese (TiếngViệt) \nIntroduction\nThis glossary has been developed in cooperation with nu-\nmerous professional translators and editors. Its purpose is \nto establish high standards for the quality of language us-\nage, to promote uniformity in language usage, and to mini-\nmize the risk of misinterpretation of Russian-language ma-\nterials issued by the Internal Revenue Service (IRS).\nThis glossary is being issued, among other things, to \nprovide a foundation for translation of federal tax terminol-\nogy. It must be noted that invention and compromise are \nalways involved in selecting words and phrases to de-\nscribe certain tax concepts that may have no precise \nequivalent in the Russian language or legal tradition.\nThe terms in this glossary are among the most com-\nmonly used in documents published by the IRS. They are \npresented in English with Russian translations.\nThis glossary isn’t a legal document and none of the \nterms found in it should be understood to change the \nmeaning of any provisions of law, regulations, or any other \nauthoritative precedent. Although a reader may under-\nstand terms as translated to have particular meanings, the \nlegal meanings of the terms are controlled by the law, reg-\nulations, and administrative and judicial decisions. A peri-\nodic review is made to determine whether any additions, \ndeletions, or revisions are needed.\nComments and suggestions. We welcome your com-\nments about this publication and your suggestions for fu-\nture editions.\nYou \ncan \nsend \nus \ncomments \nfrom \nIRS.gov/\nFormComments.\nOr you can write to:\nInternal Revenue Service\nTax Forms and Publications\n1111 Constitution Ave. NW, IR-6526\nWashington, DC 20224\nAlthough we can’t respond individually to each com-\nment received, we do appreciate your feedback and will \nconsider your comments as we revise our tax products.\nOrdering forms and publications. Visit IRS.gov/\nForms to download forms and publications. Otherwise, \nyou can go to IRS.gov/OrderForms to order current and \nprior-year forms and instructions. Your order should arrive \nwithin 10 business days.\nAug 28, 2018\n", "English to Russian\nA\nabandoned spouse\nоставленный супруг\nabandonment\nотказ от притязания\nabandonment clause\nоговорка об отказе от права\nabatement of tax\nотмена налога\nability to pay\nплатежеспособность\nabsorption rate\nнормативная ставка накладных \nрасходов\nabusive tax shelter\nзлоупотребление “налоговым \nубежищем” - использование \nнезаконных методов \nуменьшения налогового \nбремени (как правило, путем \nзавышения ценности \nприобретенной собственности \nсверх ее обоснованной \nрыночной цены)\naccelerated depreciation\nускоренная амортизация\nacceptance agent\nагент по приему заявлений\naccording to our records\nпо нашим данным\naccount\nсчет\naccount statement\nвыписка из бухгалтерского \nсчета\naccountable plan\nподотчетный план\naccountant\nбухгалтер\naccounting method\nметод бухгалтерского учета\naccounting period\nучетный период\naccounts payable\nкредиторская задолженность \nсчета к оплате\naccounts receivable\nдебиторская задолженность, \nожидаемые поступления\naccrual\nнаращивание, накопление, \nначисление\naccrual accounting\nметод начислений\naccrual method\nметод начисления - метод \nбухгалтерского учета, при \nкотором доходы и расходы \nучитываются в момент их \nвозникновения\naccrued income\nначисленный доход\naccrued interest\nначисленный процент\naccrued taxes\nначисленные налоги\nacknowledgement file\nфайл подтверждения\nactivity engaged in for a profit\nучастие в деятельности для \nполучения прибыли\nadditional child tax credit\nдополнительный налоговый \nзачет за ребенка\nadditional taxes on qualified plans \n(including IRAs) and other \ntax-favored accounts\nдополнительные налоги на \nопределенные планы \nнакопления сбережений \n(включая индивидуальные \nпенсионные счета) и другие \nсчета с налоговыми льготами\nadjusted gross income (AGI)\nскорректированный валовой \nдоход\nadjusted itemized deductions\nскорректированные вычеты из \nоблагаемой налогом суммы с \nдетальным перечислением \nстатей вычета\nadjusted tax basis\nскорректированная база \nналогообложения\nadjustment\nпоправки\nadoption agency\nагентство по усыновлению\nadoption agency fees\nплата за услуги агентства по \nусыновлению\nadoption tax credit\nналоговый зачет за \nусыновление\nadoption taxpayer identification \nnumber (ATIN)\nИндивидуальный номер \nналогоплательщика для \nприемного ребенка (ATIN)\nadvance payment\nавансовый платеж\nadvanced premium tax credit\nавансовый налоговый зачет за \nстраховые взносы\nadvocate\nконсультант Налогового \nуправления США, оказывающий \nпомощь по вопросам \nналогообложения\naffidavit\nзаявление\nafter-tax basis\nбаза исчисления за вычетом \nналогов\nage test\nподтверждение возраста\nagency\nучреждение, ведомство\nagency (contractual)\nагентство (контрактный термин)\nagent (contractual)\nагент, лицо, получившее право \nдействовать от имени клиента\nagent-driver\n«продавец на колесах» - агент \nпо продаже (газированных \nнапитков, хрустящего \nкартофеля и т.д.), принимающий \nучастие в распространении \nтоваров и получении оплаты за \nтовар\nagreement\nсоглашение\nAlaska Permanent Fund\n«Постоянный фонд штата \nАляска»\nalien resident card\nкарточка, подтверждающая \nправо на постоянное место \nжительства, “грин-карта”\nalimony\nалименты\nallocate\nотводить (средства), отчислять\nPage 2 \nPublication 850 (EN-RU) (August 2018)\n", "allocation\nвыделение (средств), \nразмещение (средств)\nallowances (W-4)\nналоговые скидки\nAlternate Trade Adjustment \nAssistance (ATAA)\nпрограмма помощи лицам \nстарше 50 лет, вынужденным \nменять профессию (например, \nесли в результате увеличения \nимпорта товаров в США \nфирма-работодатель \nпрекратила существование или \nосуществила сокращение \nкадров)\nalternative fuel vehicle refueling \nproperty credit\nналоговый зачет за покупку \nсобственности для дозаправки \nавтомобилей альтернативным \nтопливом\nalternative minimum tax\nальтернативный минимальный \nналог\nalternative motor vehicle\nальтернативный автомобиль\nalternative motor vehicle credit\nналоговый зачет за \nальтернативный автотранспорт\nalternative tax\nальтернативный налог\namended return\nналоговая декларация с \nвнесенными поправками\namended U.S. individual income \ntax return\nиндивидуальная налоговая \nдекларация гражданина США с \nвнесенными поправками\nAmerican opportunity tax credit\nналоговый зачет за расходы на \nобучение для лиц с низким \nдоходом\namortized bond premium\nамортизированная надбавка к \nноминальной стоимости \nоблигации\namount realized\nреализованная сумма\nannouncement\nобъявление\nannual income\nгодовой доход\nannual leave\nежегодный отпуск\nannualized income installment \nmethod\nметод частичного платежа \nподоходного налога в годовом \nисчислении - метод, который \nможно использовать для \nподсчета расчетных налогов при \nнеравномерном распределении \nдоходов в течение года. При \nиспользовании данного метода \nсумма расчетного \nежеквартального налога \nрассчитывается, исходя из \nожидаемого годового дохода, \nесли уровень дохода \nсохранится на текущем уровне\nannuity\nаннуитет, периодически \nвыплачиваемый взнос\nannuity bond\nрентная облигация (не имеющая \nсрока погашения и приносящая \nвладельцу процент)\nappeal (noun)\nапелляция, обжалование\nappeal rights\nправа на апелляцию\nappeal (verb)\nапеллировать, подавать \nапелляционную жалобу\napplicable large employer (ALE)\nсоответствующий крупный \nработодатель (ALE)\napplicant\nзаявитель, лицо, подавшее \nзаявление\napplication for a social security \ncard\nзаявление на получение номера \nсоциального обеспечения\napplication for IRS individual \ntaxpayer identification number\nзаявление на получение \nиндивидуального номера \nналогоплательщика в \nНалоговом управлении США\napplication for taxpayer \nidentification number for pending \nU.S. adoptions\nзаявление на получение \nидентификационного номера \nналогоплательщика для детей, \nудочерение или усыновление \nкоторых оформляется в США\nappraiser\nоценщик, оценочная фирма\narbitrators\nарбитры, третейские судьи\nArcher MSA\nльготный сберегательный счет \nдля оплаты медицинских \nрасходов (программа, \nсозданная по инициативе \nконгрессмена Арчера)\nArcher MSAs and long-term care \ninsurance contracts\nконтракты по программе Арчера \nи контракты на страховое \nобеспечение долгосрочной \nмедицинской помощи\narea code\nтелефонный код города/области\narmed forces’ tax guide\nНалоговый справочник \nВооруженных сил США\narrangement\nсоглашение, договоренность\narrears\nпросрочка (платежа), \nзадолженность\nas-you-go basis\nпо текущему состоянию\nassess\nоценивать\nassessed self-employment tax\nрасчетный налог, взимаемый с \nлиц, работающих на себя\nassessment of tax\nопределение размера налога\nasset forfeiture\nконфискация имущества\nassets\nактивы\nassignee\nназначенное лицо\nattachment\nприложение\nattest (verb)\nудостоверять\nattestation clause (noun)\nстатья об удостоверении\nattorney-in-fact\nдоверенное лицо\naudit\nаудит, ревизия\nPublication 850 (EN-RU) (August 2018)\n Page 3\n", "Audit Division\nотдел аудита\naudit of a return\nаудит налоговой декларации\nauditor\nаудитор\nauthenticate\nподтвердить подлинность\nauthorized IRS e-file provider\nорганизация, уполномоченная \nподготавливать, подавать и \nобрабатывать электронные \nформы для Налогового \nуправления США\nauto tag\nномерной знак автомобиля\naverage tax rate\nсредняя налоговая ставка\naward (prizes and awards)\nнаграда (призы и награды)\nB\nback taxes\nпросроченные платежи по \nналогам\nbackpay\nневыплаченная заработная \nплата\nbackslash\nобратная косая черта\nbackup withholding\nдополнительное удержание \n(правило Налогового \nуправления США, требующее \nудержания части процентов или \nдивидендов, причитающихся \nклиентам, которые не уплатили \nналоги на такие выплаты в \nпрошлом финансовом году или \nне указали свой номер \nсоциального обеспечения)\nbad debt\nбезнадежные долги\nbalance\nбаланс, сальдо (счета, расчетов)\nbalance sheet\nбалансовый отчет\nbank failure\nбанковское банкротство: \nзакрытие органом надзора \nнеплатежеспособного банка\nbank statement\nвыписка с банковского счёта\nbankruptcy\nбанкротство\nbarter\nбартер\nbarter exchange\nбартерный обмен\nbartering income\nдоход от бартера\nbase cost\nпервоначальная/исходная \nстоимость\nbasis\nоснова, база; метод\nbeneficiary\nбенефициар\nbenefits\nльготы\nbequest\nзавещательный отказ \nдвижимости (легат)\nbill\nсчет к оплате\nboilerplate\nстандартные положения и \nформулировки, применяемые \nпри составлении контрактов, \nпроспектов и других документов\nbona fide resident (for tax \npurposes)\nистинный житель (в целях \nналогообложения)\nbond\nоблигация\nbond discount\nцена облигации со скидкой\nbond for payment of tax\nгарантия выплаты налогов под \nзалог собственности\nbond income\nдоходность облигации\nbond premium\nнадбавка к номинальной \nстоимости облигации\nbond retirement\nпогашение облигации\nbonus\nпремия\nbookkeeper\nсчетовод, бухгалтер\nbookmark (information \ntechnology)\nзакладка (информационные \nтехнологии)\nborrower\nзаемщик средств\nbox\nграфа (в документе для \nзаполнения)\nbracket (tax)\nкласс (налогообложения)\nbranch\nфилиал, отделение\nbreach of contract\nнарушение договора\nbring an action\nвозбуждать иск\nbroker\nброкер\nbrowser\n(компьют.) браузер\nBureau of the Fiscal Service\nБюро финансовых услуг\nbus\nавтобус\nbusiness\nчастное предприятие, компания\nbusiness expenses\nрасходы, связанные с \nпредпринимательской \nдеятельностью\nbusiness gifts\nделовые подарки\nbusiness loss\nкоммерческие убытки, убытки, \nвозникающие в результате \nпредпринимательской \nдеятельности\nbusiness property\nсобственность предприятия\nbusiness trust\nделовой траст (форма \nнеакционерного предприятия с \nограниченной \nответственностью)\nby-product\nпобочный продукт, \nпромежуточный результат\nC\nC corporation\nкорпорация типа «C»\nPage 4 \nPublication 850 (EN-RU) (August 2018)\n", "cafeteria plan\nПрограмма, предлагающая \nработникам выбирать наиболее \nпривлекательную для них форму \nпенсионного обеспечения. \nКаждый работник может \nвыбрать наиболее \nпредпочтительную для него и \nсоответствующую его \nконкретной ситуации \nпенсионную программу. \nНапример, молодой работник с \nдетьми может предпочесть \nполис страхования жизни и на \nслучай болезни, а человек \nсредних лет - программу \nвозрастающих пенсионных \nвыплат.\ncalendar year\nкалендарный год\ncandidate for a college degree\nкандидат на получение высшего \nобразования\ncapital assets\nнедвижимость, неликвидные \nактивы, основные фонды, \nосновной капитал\ncapital base\nкапитальная база - собственные \nсредства банка – обыкновенные \nи другие акции, \nнераспределенная прибыль\ncapital expenditures\nкапитальные затраты - расходы \nна приобретение или \nусовершернствование \nосновного капитала (capital \nassets), например, зданий или \nоборудования\ncapital gain\nприрост капитала\ncapital gains tax\nналог на реализованные доходы \nот прироста стоимости активов\ncapital investment\nкапитальные вложения\ncapital loss\nкапитальный убыток, потери от \nпонижения рыночной стоимости \nактивов\ncapital turnover\nоборачиваемость капитала, \nоборот капитала\ncarry on a trade or business\nзаниматься коммерческой \nдеятельностью, вести дело\ncarryover loss\nперенос убытка вперед (в целях \nналогообложения)\ncash\nденежные средства, наличность\ncash basis\nна наличной основе, наличными: \nкассовый метод бухгалтерского \nучета, при котором прибыль \nучитывается только после \nполучения наличных средств, а \nрасходы - после выплаты \nналичных средств, в отличие от \n“accrual basis” – учета по факту \nсовершения сделки\ncash disbursement\nденежные расходы\ncash flow\nдвижение денежной \nналичности, движение \nликвидности\ncash method\nкассовый метод бухгалтерского \nучета, при котором прибыль \nучитывается только после \nполучения наличных средств, а \nрасходы - после выплаты \nналичных средств (в отличие от \nметода начисления)\ncash retirement\nизъятие денежных средств из \nобращения\ncash withdrawal\nснятие денег с банковского \nсчета\ncashier’s check\nкассирский чек, чек, который \nбанк выписывает сам на себя\ncasualty\nнесчастный случай, авария, \nнепредвиденное событие\ncasualty loss\nиздержки в связи с несчастным \nслучаем\ncertain government payments\nопределенные денежные \nсуммы, получаемые \nналогоплательщиками от \nгосударства, которые, если они \nне будут израсходованы в \nопределенный срок, считаются \nдоходом и облагаются налогом \n(например, пособия, \nвыплачиваемые в рамках \nпрограммы «SSI» \n(«Дополнительный доход по \nсоциальному обеспечению»), \nили программы «TANF» – \n«Временная помощь \nнуждающимся семьям»)\ncertificate of accuracy\nсертификат о подтверждении \nточности\ncertificate of alien claiming \nresidence in the United States\nформа, подтверждающая \nналоговые обязательства \nиностранца, проживающего в \nСША\ncertificate of compliance\nсвидетельство о выполнении \nтребований\ncertificate of deposit (CD)\nдепозитный сертификат\ncertificate of discharge\nудостоверение об отмене \nареста на имущество за \nнеуплату налогов\ncertified copy\nзаверенная копия\ncertified public accountant\nдипломированный \nгосударственный \nбухгалтер-ревизор\ncharitable contribution\nпожертвование на \nблаготворительные цели\ncharitable organization\nблаготворительная организация\nchecking account\nчековый счет\nchild care\nуход за ребенком\nchild support\nалименты на ребенка\nchild tax credit\nналоговый зачет, \nвыплачиваемый за ребенка\nPublication 850 (EN-RU) (August 2018)\n Page 5\n", "child with special needs\nребенок с ограниченными \nвозможностями\nclaim\nиск, требование\nclerical error\nописка\nclick\nнажать (клавишу)\nco-worker\nколлега, сослуживец\nCOBRA premium assistance \npayments\nОплата за помощь в оплате \nстраховки по программе COBRA\ncoding\nсистема кодирования\ncollect (bring in revenue)\nинкассировать, получать деньги \nпо векселям и другим \nдокументам\ncollect (demand payment)\nвзимать (долг), требовать \nуплаты\nCollection Appeals Program (CAP)\nПрограмма обжалования \nвзыскания средств (CAP)\nCollection Division\nОтдел Налогового управления \nСША по взысканию налоговых \nзадолженностей\ncollection due process hearing\nслушания по взысканию \nсредств с соблюдением \nправовой процедуры\ncollege\nколледж, высшее учебное \nзаведение\ncombat zone\nзона ведения боевых действий\nCombined Annual Wage Reporting \nSystem\nЕдиная система годовой \nотчетности по заработной плате\ncommission-driver\nводитель, работающий за \nкомиссионные\nCommissioner of the Internal \nRevenue Service\nруководитель Налогового \nуправления США\ncommodities\nтовары\ncommon carrier\n«общественный перевозчик» – \nкомпания, предоставляющая \nуслуги по перевозке \nпассажиров (авиакомпании, \nжелезнодорожные и \nавтобусные комиании и т.д.)\ncommon law\nобщее право (прецедентное \nправо)\ncommon-law employee\nнеофициальный работник\ncommon-law marriage\nгражданский брак\ncommunity income\nкоммунальный доход, \nсовместный доход\ncommunity property\nобщее имущество супругов, \nприобретенное ими в течение их \nсовместной жизни\ncompensation\nкомпенсация, плата\ncompensation for injuries\nкомпенсация за полученные \nтравмы\ncomplaint\nжалоба\ncompliance\nвыполнение, соблюдение\ncompute\nрассчитывать, подсчитывать\ncomputer processed, \ncomputerized\nобработанный на компьютере, \nкомпьютеризованный\ncondominium\nкондоминиум\nconfidential\nконфиденциальный\nConsolidated Omnibus Budget \nReconciliation Act (COBRA)\nЗакон о продолжении \nмедицинского страхования для \nуволившихся работников \n(COBRA)\nconstructive receipt\nдата получения права на доход. \nДата, когда налогоплательщик \nможет получить дивиденды или \nиной доход, устанавливаемая \nНалоговым управлением США\ncontest prize\nприз, награда, выигрыш\ncontribution\nвклад, взнос\ncontribution to capital\nвзнос в капитал\nconversion\nобмен валюты\ncooperative housing corporation\nкорпорация кооперативного \nжилищного строительства\ncorporate tax\nкорпоративный налог\ncorporation\nкорпорация\ncourt costs\nсудебные издержки\ncourt order\nсудебное распоряжение\ncover by insurance\nобеспечивать (возмещение \nкаких-либо убытков) за счет \nстрахового полиса\ncoverage\nстраховое покрытие\ncoverage household\nзастрахованная семья\nCoverdell education savings \naccount\nСберегательный счет \nКоверделла для оплаты \nрасходов на образование \n(сенатор Коверделл участвовал \nв подготовке законодательной \nбазы для данной программы, \nкоторая предполагает открытие \nсберегательных счетов \nродителями для покрытия \nрасходов на образование детей; \nежегодные взносы в такие \nтрастовые счета не облагаются \nналогом)\ncovered security\nпредусмотренные ценные \nбумаги\ncredit bureau\nкредитное бюро\ncredit for child care expenses\nналоговый зачет за расходы на \nребенка\ncredit for other dependents (ODC)\nналоговый зачет за прочих \nиждивенцев (ODC)\nPage 6 \nPublication 850 (EN-RU) (August 2018)\n", "credit for the elderly or the \ndisabled\nналоговый зачет для пожилых \nили инвалидов\ncredit life insurance\nстрахование кредита на случай \nсмерти заемщика (при котором \nсумма страхового полиса всегда \nсоответствует сумме баланса по \nкредиту)\ncredit one’s account\nкредитовать счет, депонировать \nсредства на счет\ncredit reduction rate (FUTA)\nставка уменьшения налогового \nзачета (по Федеральному \nзакону о налогообложении для \nвыплаты пособия по \nбезработице (FUTA))\ncredit union\nкредитный союз\ncryptocurrency\nкриптовалюта\ncurrency transaction report\nотчет об операциях с \nденежными средствами\ncurrency transaction report by \ncasinos\nотчет об операциях с \nденежными средствами в \nказино\ncurrently not collectible\nне подлежащий удержанию в \nнастоящий момент\ncustodial parent\nродитель, являющийся \nопекуном ребенка\ncustomer outreach program\nПрограмма по связям с \nзаказчиками\ncustoms duties\nтаможенные сборы\nD\ndata\nданные\ndata bank\nбаза данных\ndata breach\nхищение данных\ndata entry (in a computer)\nввод данных; информационный \nэлемент (компьют.)\ndata transmission\nпередача данных\ndaycare center\nясли, детский сад\ndealer (commercial)\nагент по продаже, посредник\ndealer (securities)\nдилер ценных бумаг\ndeath benefit\nстраховое пособие, \nвыплачиваемое в случае смерти \nзастрахованного лица\ndeath certificate\nсвидетельство о смерти\ndecedent\nпокойный; скончавшееся лицо\ndecree (judicial, final)\nсудебное решение, приказ суда \n(окончательное)\ndecree (not final)\nраспоряжение (не \nокончательное)\ndeduction\nвычитание из налога. \nВычитаемый из налога расход, \nкоторый уменьшает \nналогооблагаемую базу дохода \nдля физических и юридических \nлиц.\ndefault\nдефолт; невыполнение условий \nкредитного соглашения или \nрыночной сделки; \nневыполнение обязательств\ndeferred compensation plan\nплан с отсрочкой выплат \nкомпенсации\ndeferred income\nдоход будущего периода\ndeferred payment\nотсроченный платех\ndeferred taxes\nотсроченные налоги\ndeficiency notice, notice of \ndeficiency\nуведомление о недоимке\ndelinquent payments\nпросроченные платежи\ndelinquent return\nналоговая декларация, не \nсданная в Налоговое \nуправление США\ndelinquent tax\nнеуплаченный налог\ndelinquent taxpayer\nналогоплательщик, не \nуплативший налог\ndemand for payment\nтребование платежа\ndenial letter\nписьмо, содержащее отказ\ndenial notice\nуведомление, содержащее \nотказ\nDepartment of Health and Human \nServices\nМинистерство здравоохранения \nи социальных служб США\nDepartment of Labor\nМинистерство труда США\nDepartment of the Treasury\nМинистерство финансов США\nDepartment of Veterans Affairs\nМинистерство по делам \nветеранов США\ndependency test\nпроверка статуса иждивенца\ndependent\nиждивенец\ndependent care assistance \npayments\nвыплата денежных средств по \nуходу за иждивенцем\ndependent care expenses\nрасходы по уходу за \nиждивенцем\ndepletion\nистощение, уменьшение\ndeposit period ending on (month, \nday, year)\nпериод размещения средств \nзаканчивается (месяц, день, \nгод)\ndepositor\nвкладчик\ndepreciation\nамортизация\ndirect debit\nпрямое дебетование\ndirect debit installment agreement\nсоглашение об уплате в \nрассрочку прямым \nдебетованием\ndirect deposit\nпрямой вклад\nPublication 850 (EN-RU) (August 2018)\n Page 7\n", "disability benefits\nльготы и пособия по \nинвалидности\ndisability income exclusion\nисключение для доходов от \nпособия по инвалидности\ndisabled\nинвалид\ndisaster\nстихийное бедствие\ndisaster relief\nпомощь при стихийных \nбедствиях\ndischarge\nотмена\ndisclosure\nраскрытие данных\ndisposition (of property)\nраспоряжение собственностью\ndisregarded entity\nорганизация, не признаваемая \nюридическим лицом\ndistribution\nраспределение\ndistributions from pensions, \nannuities, retirement or \nprofit-sharing plans, IRAs, \ninsurance contracts, etc.\nвыплата средств из пенсий, \nаннуитетов, пенсионных планов \nили планов участия в прибылях, \nиндивидуальных пенсионных \nсчетов, страховых договоров и \nт.п.\ndistributive share (partnership)\nдоля, получаемая при \nраспределении (в партнерстве)\ndividend income\nдоход от дивидендов\ndividends\nдивиденды\ndivision (administration)\nотдел в администрации\ndivorce decree\nсвидетельство о разводе с \nвыпиской из судебного решения\ndomestic production activity\nпроизводственная деятельность \nв своей стране\ndonation\nпожертвование\ndouble declining balance \ndepreciation\nдвойная амортизация \nубывающего баланса (при \nкоторой в течение первого года \nсписывается сумма, в два раза \nпревышающая сумму, \nполучаемую при использовании \nметода прямой амортизации, а \nзатем тот же процент \nприменяется для подсчета \nамортизации оставшейся суммы \nв последующие годы)\ndouble taxation\nдвойное налогообложение\ndownload (computers)\nзагружать компьютеры\ndraft\nпереводный вексель, тратта: \nбезусловный приказ лицу, на \nкоторое выставлен вексель, \nвыплатить его предъявителю \nопределенную сумму\ndual-status alien or dual resident \nalien\nлицо, обладающее статусом \nпостоянного жителя США и \nстатусом иностранца в течение \nодного и того же налогового \nгода. Обычно это происходит в \nгод прибытия в США или \nотъезда из США. При \nопределении налоговой \nответственности в США в \nтечение года, когда \nналогоплательщик обладает \nсначала одним, а затем другим \nналоговым статусом, \nприменяются разные правила в \nотношении той части года, \nкогда налогоплательщик \nсчитается постоянным жителем \nСША, и той части года, когда он \nсчитается иностранцем, \nвременно находящимся в США.\ndue diligence\nдолжная проверка – набор \nдействий, призванных \nобеспечить минимальную \nзащиту от неожиданностей \n(поездка на место, изучение \nобстановки на месте, \nсоциальных и прочих рисков)\ndues (union)\nвзносы (в профсоюзы)\ndwelling\nместожительство; жилище\nE\ne-file\nэлектронный файл\nearly distribution\nпреждевременная выплата\nearned income\nтрудовой доход, доход от \nпрофессиональной \nдеятельности, заработанный \nдоход\nearned income credit\nналоговый зачет за \nзаработанный доход\nearned income tax credit\nналоговый зачет за \nзаработанный доход\nearned income test\nпроверка правильности \nуказанного заработанного \nдохода\nearning capacity\nпотенциальный доход \n(физического лица)\neducation credits\nналоговые зачеты за оплату \nучебы\neffectively connected income\nфактически связанный доход\nelderly\nпожилой, пожилое лицо\nelection worker\nработник избирательного \nучастка\nElectronic Federal Tax Payment \nSystem (EFTPS)\nЭлектронная система уплаты \nфедеральных налогов (EFTPS)\nelectronic filing\nподача налоговой декларации в \nэлектронном виде\nelectronic filing identification \nnumber (EFIN)\nиндивидуальный номер для \nподачи налоговых деклараций в \nэлектронной форме (EFIN)\nelectronic funds withdrawal (EFW)\nэлектронное дебетование \nплатежей (EFW)\nelectronic report of tips\nэлектронная форма отчета о \nполученных чаевых и небольших \nденежных подарках\nPage 8 \nPublication 850 (EN-RU) (August 2018)\n", "electronic return originator (ERO)\nсоставитель налоговой \nдекларации в электронной \nформе (ERO)\nelectronic service\nэлектронная система \nобслуживания\nelementary school\nначальная школа\neligibility requirements\nтребования, выполнение \nкоторых необходимо для \nобладания правом (на \nполучение скидок, льгот и т.д.);\nemail\nэлектронная почта\nemployee\nнаемный работник\nemployee benefits\nльготы, предоставляемые \nработающим по найму\nemployee savings plan\nсберегательный план для \nработающих по найму\nemployee tax\nналог, выплачиваемый \nработающими по найму\nemployee’s daily record of tips\n«Ежедневная ведомость \nработающего по найму для \nучета получаемых чаевых и \nнебольших денежных \nподарков»\nemployee’s daily record of tips \nand report to the employer\n«Ежедневная ведомость \nработающего по найму для \nучета получаемых чаевых и \nотчет для работодателя»\nemployee’s report of tips to \nemployer\n«Отчет работающего по найму о \nполученных им чаевых или \nнебольшого денежного \nвознаграждения для \nработодателя»\nemployer (adjective)\nчто-либо, имеющее отношение к \nработодателю\nemployer health plan\nмедицинское страхование, \nпредоставляемое \nработодателем\nemployer identification number \n(ElN)\nидентификационный номер \nработодателя (в целях \nналогообложения)\nemployer (noun)\nработодатель\nemployer tax\nналог, выплачиваемый \nработодателем\nemployer’s supplemental tax guide\nРуководство по уплате \nдополнительных налогов \nработодателем\nemployment agency\nбюро по трудоустройству\nemployment agency fees\nплата за услуги бюро по \nтрудоустройству\nemployment related\nчто-либо, связанное с \nустройством на работу\nemployment taxes\nналоги, удерживаемые \nработодателем из заработной \nплаты лиц, работающих по \nнайму\nenact\nустанавливать, предписывать в \nзаконодательном порядке, \nпринимать (закон)\nendowment\nдар, пожертвование, \nдарственный фонд\nenforced collection action\nмера по принудительному \nвзысканию налоговых \nзадолженностей\nenforcement of the law\nприменение права, закона\nenrolled agent\nзарегистрированный агент, \nпредставляющий \nналогоплательщиков\nenter (data in a computer)\nвводить (данные в компьютер)\nentertainment expenses\nрасходы на досуг и \nразвлечения, непосредственно \nсвязанные с деловой \nдеятельностью\nentry (on a return)\nсодержание графы (в налоговой \nдекларации)\nequitable relief\nналоговая льгота, которая \nможет быть предоставлена \nодному из супругов, чтобы \nон/она нес/ла налоговую \nответственность исключительно \nза свою часть доходов (вместо \nтого, чтобы платить подоходный \nналог за общий доход обоих \nсупругов)\nequity (in property)\nреальная рыночная стоимость \nнедвижимости за вычетом \nсуммы ипотечного кредита\nescrow\nэскроу (контракт, соглашение \nили документ, который \nнаходится на хранении у \nтретьего лица и вступает в силу \nтолько при выполнении \nопределенного условия)\nescrow account\nсчет эскроу\nescrow funds\nфонды “эскроу”, \nусловно-блокированные фонды\nestate\nвсе имущество человека на \nмомент смерти; состояние \n(недвижимость, финансовые \nактивы)\nestate tax\nналог на наследство\nestimated tax\nрасчетный налог\nestimated tax payments\nежеквартальная выплата \nрасчетной суммы налога\nestimated useful life\nпредполагаемый срок \nэксплуатации\nexamination (of a tax return)\nпроверка (налоговой \nдекларации)\nexcess contribution\nчрезмерный взнос, чрезмерный \nвклад\nexcise taxes\nакцизные налоги\nexclusion of income for bona fide \nresidents\nосвобождение дохода законных \nжителей от налогов\nPublication 850 (EN-RU) (August 2018)\n Page 9\n", "executor\nдушеприказчик; исполнитель \nзавещания\nexemption\nсумма, вычитаемая из \nналогооблагаемой базы \n(причитающаяся любому \nналогоплательщику, который не \nможет быть указан как \nиждивенец другим \nналогоплательщиком)\nexemption certificate number\nномер удостоверения об \nосвобождении от \nналогообложения\nexemption from withholding\nосвобождение от удержания \nналогов из заработной платы\nexemptions, standard deduction, \nand filing information\n«Исключения (для целей \nналогообложения), стандартные \nвычеты из налогооблагаемой \nбазы, сведения, включаемые в \nналоговые декларации» \n(название публикации номер \n501)\nexperience rate\nставка с учетом предыстории. \nИспользуется для определения \nставки налога в фонд пособия \nпо безработице (на основе \nпредыдущих данных по \nбезработице для работников \nданного работодателя). \nРаботодатели, отличающиеся \nстабильным составом наемных \nработников, вознаграждаются \nснижением ставки вклада в \nфонд пособия по безработице \nштата.\nexpire\nистекать (о сроке действия)\nextended active duty\nпродленная действительная \nслужба в вворуженных силах– в \nцелях налогообложения лица, \nнаходящиеся на длительной \nдействительной военной \nслужбе за рубежом, считаются \nполучающими доход в США\nF\nface value\nнарицательная цена, номинал, \nноминальная стоимость\nfailure to deposit\nнесовершение вклада\nfailure to pay penalty\nнеуплата штрафа\nfair market value\nсправедливая рыночная \nстоимость\nfair rental price\nсправедливая стоимость съема \nжилья\nfair rental value\nсправедливая стоимость \nаренды\nfamily size\nколичество членов семьи\nfarm\nфермерское хозяйство\nfarm income\nдоход от фермерского \nхозяйства\nfarm operator\nоператор фермы\nfarm worker\nсельскохозяйственный \nработник\nfarmer\nфермер\nfarming\nведение фермерского хозяйства\nfax\nфаксимильное сообщение, факс\nFederal District Court\nФедеральный окружной суд \nСША\nFederal Employees Health Benefit \nProgram\nПрограмма обеспечения \nфедеральных служащих \nмедицинским страхованием\nfederal income tax return\nфедеральная подоходная \nналоговая декларация\nFederal Insurance Contributions \nAct (FICA)\nФедеральный закон о \nстраховых взносах\nFederal Payment Levy Program \n(FPLP)\nПрограмма принудительного \nвзыскания задолженности по \nфедеральным налогам (FPLP)\nfederal tax lien\nправо ареста имущества за \nнеуплату федеральных налогов\nfederal tax on special fuels\nфедеральный налог на особые \nвиды топлива\nfederal taxes\nфедеральные налоги\nFederal Trade Commission (FTC)\nФедеральная торговая \nкомиссия (FTC)\nFederal Unemployment Tax Act \n(FUTA)\nФедеральный закон о налоге в \nфонд выплаты пособий по \nбезработице\nFederal Unemployment Trust Fund\nФедеральный трастовый фонд \nдля выплаты пособий по \nбезработице\nfederal use tax on civil aircraft\nфедеральный налог на \nэксплуатацию самолетов \nгражданской авиации\nfeedback\nотклик, обратная связь\nfees\nденежный сбор, комиссионный \nсбор\nfellowship\nдотация научным работникам, \nстипендия\nfield examination (audit)\nпроверка на местах (аудит)\nfile a tax return\nподавать налоговую \nдекларацию\nfile jointly\nподавать совместную \nналоговую декларацию (на \nобоих супругов)\nfile separately\nподавать налоговую \nдекларацию отдельно (от \nкаждого супруга)\nfile your return on or before \n(month, day, year)\nподавать налоговую \nдекларацию …(месяц, день, год) \nили раньше\nfiling of return\nподача налоговой декларации\nPage 10 \nPublication 850 (EN-RU) (August 2018)\n", "filing status\nстатус налогоплательщика в \nцелях подачи налоговой \nдекларации\nfinance charge\nстоимость потребительского \nкредита, включающая все \nпроценты, комиссионные и \nдругие элементы\nfinancial analysis\nфинансовый анализ\nFinancial Crimes Enforcement \nNetwork (FinCEN)\nСеть по расследованию \nфинансовых преступлений \n(орган Министерства финансов \nСША)\nfinancial institution\nфинансовое учреждение\nfinancial statement\nфинансовый отчет\nfinancially disabled\nнеимущее лицо\nfine (noun)\nштраф\nfirst-time homebuyer credit\nналоговый зачет за покупку \nпервого жилья\nfiscal year\nфинансовый год\nfishing income\nдоход от рыболовецкой \nдеятельности\nfixing-up expenses\nремонтные издержки (при \nподготовке дома или квартиры \nк продаже)\nflexible-benefits plan\nплан с факультативными \nльготами\nflexible-spending plan\nгибкий график расходов\nflow-through entity\nфискально-прозрачное \nюридическое лицо\nfollow up\nпродолжение\nfood stamps\nталоны на приобретение \nпродовольственных товаров\nfor your records\nдля собственного архива\nforeclosure\nперевод прав на \nзалогодержателя\nforeign account\nиностранный счет\nforeign assets\nзарубежные активы\nforeign currency\nиностранная валюта\nforeign earned income\nдоход от трудовой деятельности \nза рубежом\nforeign earned income exclusion\nисключение для доходов от \nтрудовой деятельности за \nрубежом\nforeign financial asset\nзарубежный финансовый актив\nforeign housing deduction\nвычитание из налогооблагаемой \nбазы части расходов на оплату \nжилья в связи с проживанием (и \nработой) за рубежом\nforeign tax\nиностранный налог; налог, \nвзимаемый иностранным \nгосударством\nforeign tax credit\nналоговая льгота за выплату \nналогов иностранному \nгосударству\nforeign travel\nпоездки за рубеж\nform letter\nбланк письма\nforms:\nналоговые формы:\n940 Employer’s Annual Federal \nUnemployment Tax Return\nФорма 940 – «Ежегодная \nдекларация работодателя о \nналогах в фонд пособий по \nбезработице»\n941 Employer’s Quarterly Federal \nTax Return\nФорма 941 – «Ежеквартальная \nдекларация работодателя о \nфедеральных налогах»\n943 Employer’s Annual Tax Return \nfor Agricultural Employees\nФорма 943 – «Ежегодная \nналоговая декларация \nработодателя для наемных \nработников сельского \nхозяйства»\n1040-ES Estimated Tax for \nIndividuals\nФорма 1040-ES – «Расчетный \nналог (для ежеквартальной \nвыплаты)»\n1040 U.S. Individual Income Tax \nReturn\nФорма 1040 – «Декларация о \nвыплате индивидуального \nподоходного налога США»\n1040NR U.S. Nonresident Alien \nIncome Tax Return\nФорма 1040NR – «Декларация \nСША о выплате подоходного \nналога для иностранцев, \nвременно проживающих в \nстране»\n2290 Heavy Highway Vehicle Use \nTax Return\nФорма 2290 – «Декларация о \nналогах за использование \nтяжелого автотранспорта на \nшоссейных дорогах»\n2848 Power of Attorney and \nDeclaration of Representative\nФорма 2848 – «Доверенность и \nдекларация представителя»\n8300 Report of Cash Payments \nOver $10,000 Received in a Trade \nor Business\nФорма 8300 – «Сообщение о \nполучении наличными свыше \n10000 долл. США в ходе \nпредпринимательской или \nторговой деятельности»\n8849 Claim for Refund of Excise \nTaxes\nФорма 8849 –«Запрос о \nвозврате уплаченных акцизных \nналогов»\nSchedule A (1040)\nФорма A (1040)\nSchedule H Household \nEmployment Taxes\nФорма «Н» ( “Эйч”) – «Налоги, \nуплачиваемые за наемных \nработников, оказывающих \nпомощь в домашнем хозяйстве»\nSS-4 Application for Employer \nIdentification Number\nФорма SS-4 – «Заявление на \nполучение идентификационного \nномера работодателя»\nPublication 850 (EN-RU) (August 2018)\n Page 11\n", "SS-8 Determination of Employee \nWork Status for Purposes of \nFederal Employment Taxes\nФорма SS-8 – «Определение \nслужебного статуса наемного \nработника в целях \nналогообложения»\nW-2 Wage and Tax Statement\nФорма W-2 – «Сообщение о \nзаработной плате и налогах»\nW-3 Transmittal of Wage and Tax \nStatements\nФорма W-3 – «Отчеты о выплате \nзаработной платы и налогов»\nW-3c Transmittal of Corrected \nWage and Tax Statements\nФорма W-3c – «Отчеты о \nзаработной плате и налогах с \nпоправками»\nW-4 Employee’s Withholding \nAllowance Certificate\nФорма W-4 – «Сертификат о \nналоговых скидках наемного \nработника при начислении \nудержаний из заработной \nплаты»\nW-4P Withholding Certificate for \nPension or Annuity Payments\nФорма W-4P – «Сертификат \nудержания из выплат пенсий \nили аннуитетов»\nW-7 Application for IRS Individual \nTaxpayer Identification Number\nФорма W-7 – «Заявление на \nполучение индивидуального \nномера налогоплательщики» \n(для Налогового управления \nСША)\nW-9 Request for Taxpayer \nIdentification Number and \nCertification\nФорма W-9 – «Запрос на \nиндивидуальный номер и \nудостоверение \nналогоплательщиков»\nfoster child\nпереданный на воспитание \nребенок\nfounder (of a trust)\nоснователь (траста, \nдоверительного фонда)\nfranchise\nфраншиза (лицензия); право\nfranchise tax\nфраншизный налог (США) – \nналог штата на \nзарегистрированную в данном \nштате корпорацию (за право \nзаниматься бизнесом)\nFree File\nСредство Free File для \nбесплатной подачи налоговых \nдеклараций\nfringe benefits\nдополнительные льготы\nfull-time employee\nштатный сотрудник\nfull-time student\nстудент-очник\nfull-time work\nработа на полную ставку\nfurnace (heating unit)\nнагревательная установка\nG\ngainful employee\nлицо на оплачиваемой работе\ngainful employment\nоплачиваемая работа, работа за \nвознаграждение\ngambling winnings\nвыигрыши в азартные игры\ngarnishments\nсудебные приказы \nработодателю об удержаниях из \nзарплаты служащих в пользу \nтретьей стороны\ngeneral partner\nполный («общий») партнер: 1) \nодин из участников полного \nтоварищества, все члены \nкоторого несут индивидуальную \nи солидарную ответственность; \n2) менеджер-член \nтоварищества с ограниченной \nответственностью, который \nнесет личную и неограниченную \nответственность\ngeneration-skipping transfer\nпередача средств в семье через \nодно поколение\ngeothermal well\nгеотермический колодец\ngift\nподарок\ngift tax\nналог на дарения\ngolden parachute agreement\nсоглашение о золотом \nпарашюте\ngrace period\nльготный период, период \nотсрочки платежа\ngrant\nсубсидия; грант\ngrantor (of a trust)\nлицо, передающее право \n(трастовому фонд)\ngross income\nваловой доход\ngross profit\nваловая прибыль\ngross receipts\nваловые доходы\ngroup health plan\nгрупповая программа \nмедицинского страхования\ngroup life insurance\nгрупповое страхование жизни\ngroup-term life insurance\nгрупповое срочное страхование \nжизни\nguaranteed issue\nгарантия уровня процентной \nставки по выпускаемому \nфинансовому инструменту\nguardian\nопекун\nH\nhalfway house\nреабилитационный центр для \nоказания помощи лицам, \nвышедшим из тюрьмы или \nнаходившимся на лечении в \nбольнице, для их адаптации к \nжизни за пределами \nисправительных или лечебных \nучреждений\nhandicapped\nинвалид, лицо с ограниченными \nвозможностями здоровья (ОВЗ)\nhandout\nраздаточный информационный \nматериал\nhardship case\nтяжелое положение \nналогоплательщика\nhead of household\nосновной кормилец, глава \nхозяйства\nPage 12 \nPublication 850 (EN-RU) (August 2018)\n", "health benefits\nльготы в области медицинского \nобеспечения\nhealth care\nмедицинское обслуживание\nhealth coverage\nмедицинское обеспечение\nhealth coverage exemption\nосвобождение от требования о \nмедицинском страховании\nhealth coverage tax credit\nналоговый зачет за расходы на \nмедицинское обеспечение\nhealth insurance\nмедицинская страховка\nHealth Insurance Credit Eligibility \nCertificate\nсертификат, подтверждающий \nправо на лолучение налогового \nзачета за медицинскую \nстраховку\nhealth insurance credit for eligible \nrecipients\nналоговый зачет за \nмедицинскую страховку для \nотвечающих требованиям лиц\nhealth insurance marketplace\nрынок медицинских страховок\nhealth insurance policy\nстраховой медицинский полис\nhearing aid\nслуховой аппарат\nhearing impaired\nлицо с пониженным слухом\nheavy highway vehicle use tax \nreturn\nналоговая декларация об \nиспользовании тяжелых \nгрузовиков на шоссейных \nдорогах\nhigh school\nстаршие классы \nобщеобразовательной школы\nhighway use tax\nналог на пользование \nшоссейными дорогами\nhobby loss\nиздержки, связанные с хобби\nholder\nарендатор, владелец, \nдержатель\nholder of record\nзарегистрированный владелец \nценных бумаг\nholding period\nпериод владения активом \n(например, ценными бумагами)\nholiday\nпраздник\nhome\nместо жительства; дом\nhome loan\nкредит на покупку жилья\nhomeland security\nвнутренняя безопасность (в \nстране)\nhomepage\nглавная страница\nhomeworker\nработающий на дому\nhospital insurance benefits tax \n(Medicare)\nналог в фонд медицинского \nстрахования на случай \nгоспитализации (программа \n«Медикер»)\nhouseboat\nжилой корабль, яхта\nhousehold\nхозяйство\nhousehold appliances\nдомашние приборы\nhousehold employer’s tax guide\n«Налоговое руководство для \nлиц, использующих наемный \nтруд в домашнем хозяйстве»\nhousehold employment taxes\nналоги, выплачиваемые лицами, \nиспользующими наемный труд в \nдомашнем хозяйстве\nhousehold income\nдоход семьи\nhousewife\nдомохозяйка\nhousing allowance\nналоговая скидка на жилье\nI\nidentity protection PIN (IP PIN)\nИндивидуальный номер для \nзащиты личных данных (IP PIN)\nIdentity Protection Specialized \nUnit (IPSU)\nСпециальное подразделение по \nзащите личных данных (IPSU)\nidentity theft\nхищение личных данных\nimpose a tax\nоблагать налогом\nin-law\nродитель мужа или жены\nincome\nдоход\nincome averaging\nопределение среднего дохода\nincome-splitting\nразделение доходов\nincome subject to tax (taxable \nincome)\nналогооблагаемый доход\nincome tax\nподоходный налог\nincur (a penalty)\nполучить штраф\nincur (expense)\nнести расходы\nincur (obligation)\nсовершать действие, влекущее \nза собой обязательство\nindependent contractor\nнезависимый подрядчик\nindividual estimated tax\nиндивидуальный расчетный \nналог\nindividual income\nиндивидуальный доход\nindividual income tax\nиндивидуальный подоходный \nналог\nindividual retirement account (IRA)\nиндивидуальный пенсионный \nсчет\nindividual retirement arrangement\nиндивидуальное пенсионное \nобеспечение\nindividual taxpayer identification \nnumber (ITIN)\nиндивидуальный \nидентификационный номер \nналогоплательщика (ITIN)\ninformation return\nинформационная декларация, \nпредоставляемая в Налоговое \nуправление США\ninformation to claim certain credits \nafter disallowance\nинформация к заявке на \nполучение налогового зачета за \nзаработанный доход, поданной \nпосле отклонения\nPublication 850 (EN-RU) (August 2018)\n Page 13\n", "inheritance\nнаследство, наследственное \nимущество\ninheritance tax\nналог на наследство\ninitial markup\nпервоначальная надбавка (на \nиздержки производства)\ninjured spouse claim\nиск пострадавшего(й) супруга(и)\ninjury\n1) вред, ущерб 2) телесные \nповреждения\ninnocent spouse\nневиновный супруг\ninnocent spouse relief\nосвобождение невиновного \nсупруга от уплаты налогов, \nпроцентов и штрафов\ninput\nввод (данных в компьютерные \nсистемы)\ninsolvency\nнесостоятельность\ninstallment\nочередной взнос, частичный \nплатеж\ninstallment agreement\nсоглашение об уплате в \nрассрочку\ninsulation\nизоляция\ninsurance broker\nстраховой маклер\nintangible assets\n“неосязаемые” активы (без \nфизического воплощения, но \nимеющие реальную ценность - \nрепутация, престиж, патенты, \nразличные права)\nInteractive Tax Assistant (ITA)\nИнтерактивный помощник по \nналоговым вопросам (ITA)\ninterest holder (in property)\nвладелец доли (собственности)\ninterest (in a partnership)\nдолевое участие (в \nпартнерстве)\ninterest income\nдоход от процентов\ninterest (on money)\nпроцентный доход (в денежном \nотношении)\ninterest rate\nпроцентная ставка\nInternal Revenue Bulletin\nБюллетень Налогового \nуправления США\nInternal Revenue Code (IRC)\nНалоговый кодекс (США)\nInternal Revenue Service (IRS)\nНалоговое управление США\ninventory\nтовары в наличии; опись \nимущества; оборотный капитал\ninvestment income\nдоход от инвестиций\ninvestment tax credit\nинвестиционный налоговый \nкредит\ninvoice\nсчет-фактура\ninvoluntary conversion\nвынужденная потеря \nсобственности (в результате \nнесчастного случая, кражи или \nконфискации государством)\nissue (a check)\nвыдать (чек, вексель)\nitem\nпункт (налоговой декларации)\nitemize\nделать постатейный вычет\nitemized deductions\nпостатейные вычеты (из \nналогооблагаемой базы)\nitems of tax preference\nпункты налоговых предпочтений\nJ\njeopardy assessment\nоценка риска налоговой \nзадолженности\njoint account\nобщий счет\njoint and several (tax) liability\nсовместная и индивидуальная \n(налоговая) ответственность\njoint and survivor annuity\nрента для главы семьи и его \nиждивенцев (годовой доход \nвыплачивается одному или \nнескольким членам семьи, а \nзатем пережившему супругу или \nего иждивенцам)\njoint return\nналоговая декларация, \nсовместно подаваемая обоими \nсупругами\njoint tenancy\nсовместное проживание\njoint venture\nсовместное предприятие\njunior high school\nклассы с 6-го по 8-й средней \nшколы\njuror\nприсяжный заседатель\njury\nколлегия присяжных, суд \nприсяжных\njury duty\nгражданская обязанность быть \nприсяжным\nK\nkeep records\nвести учет\nKeogh Retirement Plan\nПенсионная программа Кеога\nkickback\n“откат” от бизнеса, выплата \nсоучастнику части незаконно \nполученных денег\nkind of tax\nвид налога\nL\nlandlord\nвладелец недвижимости\nlate filing penalty\nштраф за задержку в подаче \n(налоговой декларации)\nlate payment penalty\nштраф за несвоевременную \nуплату\nlater alternate valuation\nотложенная оценка стоимости \nунаследованного имущества\nlaw enforcement officer\nсотрудник правоохранительных \nорганов\nlaw enforcement personnel\nправоохранительные кадры\nlayoff\nувольнение\nPage 14 \nPublication 850 (EN-RU) (August 2018)\n", "lease\nдолгосрочная аренда (жилья); \nдолгосрочный прокат \n(автомобиля)\nlease-sale\nаренда, финансируемая по типу \nпродажи\nlegal expenses (for official stamps \nand seals, marshall services, etc.)\nсудебные расходы (на \nофициальные печати и отметки, \nуслуги судебного исполнителя и \nт.д.)\nlegal expenses (for services of an \nattorney)\nсудебные расходы (на услуги \nадвоката)\nlegal person\nюридическое лицо\nlegal services plan\nплан юридического \nобслуживания\nlender\nссудодатель, кредитор\nlessee, tenant\nарендатор, съемщик\nlessor\nарендодатель, сдающий внаем, \nсдающий в аренду\nletterhead\nшапка на фирменном бланке\nlevy\nсбор, обложение налогом\nlevy (on a bank account)\nналоговый сбор, взимаемый с \nбанковского счета\nlevy on wages\nналоговый сбор, взимаемый с \nзаработной платы\nlevy release\nосвобождение имущества \nиз-под ареста\nliabilities\nзадолженность, пассив, \nденежные обязательства\nlien\n1) право ареста кредитором \nимущества должника до \nвыплаты долга; 2) залог\nlife annuity\nпожизненная рента, \nпожизненный аннуитет\nlife insurance policy\nдоговор на страхование жизни\nlifetime learning credit\nналоговый зачет за обучение \nбез возрастных ограничений и \nпри условии выполнения \nсоответствующих требований\nlimited distribution\nограниченное распределение\nLimited Liability Company (LLC)\nкомпания с ограниченной \nответственностью (LLC)\nlimited partnership\nтоварищество с ограниченной \nответственностью\nliving trust\nзавещательный траст: опека, \nсозданная по завещанию \nдоверителя\nloan origination fees\nкомиссионные за \nпредоставление ссуды\nlockout\nлокаут, увольнение\nlong-term\nдолгосрочный\nlookback period\nотчетный период\nloss of income\nпотеря дохода\nlow income\nнизкий доход\nlow-income taxpayer\nналогоплательщик с низким \nдоходом\nLow Income Taxpayer Clinics \n(LITC)\nПрограмма пунктов помощи \nналогоплательщикам с низким \nдоходом (LITC)\nlump sum\nединовременно выплачиваемая \nсумма, паушальная сумма\nM\nmaintenance (buildings)\nтехническое обслуживание \n(зданий)\nmaintenance (of a household)\nобеспечение (семьи, \nдомохозяйства)\nmake payable to\nоплата производится на имя …\nmarginal cost\nмаргинальная стоимость\nmarginal revenue\nмаргинальный доход; \nпредельный доход\nmarginal tax rate\nпредельная ставка налога\nmark-up\nнаценка; надбавка на издержки \nпроизводства; прирост\nmarketplace (ACA-related)\nрынок медицинских страховок \n(связанных с АСА)\nmarriage certificate\nсвидетельство о браке\nmarried\nлицо, состоящее в браке\nmaster’s degree in\nстепень магистра по какой-либо \nспециальности\nmath error\nарифметическая ошибка\nMedicaid\nпрограмма «Медикейд»\nMedicaid waiver payments\noсвобождаемая от налогов \nоплата услуг по уходу за \nучастниками программы \n«Медикейд»\nMedical Assistance Program\nПрограмма медицинского \nобеспечения\nmedical insurance benefits\nльготы медицинского \nстрахования\nmedical insurance premiums\nвзносы за медицинское \nстрахование\nMedicare\nпрограмма “Медикер”\nmerger\nслияние\nmeter\nсчетчик\nmiddle school\nклассы с 6-го по 8-й средней \nшколы\nmigrant worker\nмигрирующий рабочий, \nсезонный рабочий\nmileage rate\nставка (для подсчета оплаты) за \nпробег (в милях)\nPublication 850 (EN-RU) (August 2018)\n Page 15\n", "military differential pay\nдоплата наемным работникам, \nнаходящимся на военной \nслужбе\nminimum essential coverage \n(MEC)\nминимальное основное \nпокрытие (MEC)\nminimum payment\nминимальная сумма платежа\nminimum wage\nминимальная заработная плата\nmining (virtual currency)\nмайнинг (виртуальной валюты)\nmiscellaneous expenses\nразные расходы\nmobile home\nпередвижной дом\nmodified accelerated cost \nrecovery system (MACRS)\nМодифицированная система \nускоренного восстановления \nстоимости основных средств \n(MACRS)\nmodified adjusted gross income \n(MAGI)\nваловый доход с поправками и \nизменениями\nmoney order\nплатежное поручение\nmonthly payments\nежемесячные выплаты\nmortgage\nипотечная ссуда\nmortgage interest\nпроцентная ставка ипотечной \nссуды\nmortgagee\nкредитор по ипотечному \nкредиту\nmortgagor\nзаемщик в ипотечном кредите\nmotor home\n“дом на колесах” (кемпер или \nтрейлер, приспособленный для \nпроживания)\nmoving expenses\nиздержки в связи с переездом\nmultinational corporation\nмеждународная корпорация\nmultiple support\nфинансовая помощь \n(иждивенцу), поступающая из \nнескольких источников\nmutual fund\nвзаимный фонд\nN\nnational (citizenship)\nгражданин (гражданство)\nnatural disaster\nстихийное бедствие\nnatural person\nфизическое лицо\nnaturalized (citizenship)\nнатурализованный (гражданин)\nnegligence penalty\nштраф за халатное отношение\nnet earnings from self-employment\nчистые поступления от трудовой \nдеятельности не работающих по \nнайму (работающих на себя)\nnet income\nчистый доход\nnet investment income tax (NIIT)\nналог на чистый \nинвестиционный доход (NIIT)\nnet operating loss\nчистые убытки от основной \nдеятельности\nnet operating loss carryback (or \ncarryforward)\nперенос чистых убытков от \nосновной деятельности на \nпредыдущий (последующий) \nпериод\nnet profit\nчистая прибыль\nnet sales\nчистая выручка\nnewsletter fund\nфонд для выпуска \nинформационной брошюры\nnominal value\nноминальная стоимость\nnominee\nноминальный (получатель)\nnon-employee\nработник, работающий не по \nнайму\nnon-streamlined installment \nagreement\nполное соглашение о частичных \nплатежах\nnonaccountable plan\nнеподотчетный план\nnoncustodial parent\nродитель, не являющийся \nопекуном ребенка\nnonrefundable credits\nбезвозвратные зачеты\nnonresident alien\nвременно проживающий в США \nиностранец\nnonstatutory stock option\nне предусмотренный законом \nфондовый опцион\nnonwork day\nнерабочий день\nNorth American Free Trade \nAgreement (NAFTA)\nСевероамериканское \nсоглашение о свободной \nторговле\nnotarized documents\nнотариально заверенные \nдокументы\nnotary public\nнотариус\nnote\nвексель, долговое \nобязательство\nnotice of levy\nуведомление о взимании налога\nnursing care\nуход за больными и \nпрестарелыми\nnursing home\nдом престарелых\nO\nobsolescence\nнеупотребительность, \nустарелость\noffer in compromise\nкомпромиссное предложение\noffice examination (audit)\nпроверка (аудит) налоговой \nдекларации в отделении \nНалогового управления США\nOffice of Chief Counsel\nЮридический отдел\nPage 16 \nPublication 850 (EN-RU) (August 2018)\n", "offset\nвзыскания\nold age pension\nпенсия по старости\non-the-job training course\nкурс обучения на рабочих \nместах\nonline payment\nэлектронный платеж\nOnline Payment Agreement (OPA) \nApplication\nЗаявка на соглашение о \nналоговых платежах (OPA)\noperating cost\nэксплуатационные затраты\noptional mileage allowance\nфакультативная налоговая \nскидка на проделанное \nрасстояние (в милях)\noptional tax\nфакультативный налог\nordinary and necessary\nобычный и необходимый\noriginal issue discount (OID)\nпервоначальный дисконт (OID)\nout-of-pocket (actual) expenses\nпеременные (реальные) \nрасходы любого вида\noutside salesperson\nпродавец из другой компании\noverpayment\nпереплата\nowner/co-owner\nвладелец/совладелец\nP\nPaperwork Reduction Act\nЗакон о снижении бумажного \nдокументооборота\nparent company\nкомпания-учредитель, головное \nпредприятие\npart-time employee\nслужащий, занятый неполный \nрабочий день\npart-time student\nстудент, обучающийся и \nработающий по \nсовместительству\npart-time work\nработа на неполную ставку\npartner\nпартнер (по предприятию)\npartnership\nтоварищество\npartnership interest\nдолевое участие в партнерстве\npassive activity losses\nубытки от пассивной \nактивности. Она определяется в \nналоговом кодексе США как \nдеятельность по сдаче в аренду \nили иная коммерческая \nдеятельность, в управлении \nкоторой налогоплательщик не \nпринимает материального \nучастия.\npassword\nпароль\npatronage dividends\nдивиденды, выплачиваемые \nпропорционально покупкам (в \nкооперативной торговле)\npay-as-you-go system\nсистема выплаты выходных \nпособий при увольнении\npay period\nпериод оплаты\npay stub\nквитанция-корешок\npayee\nполучатель средств\npayer\nплательщик\npaymaster\nказначей, кассир\npayment\nоплата, платеж\npayment plan\nпрограмма уплаты\npayment voucher\nсчет к оплате\npayroll\nплатежная ведомость, фонд \nзаработной платы\npayroll service provider\nорганизация, предоставляющая \nуслуги по выплате заработной \nплаты\npenalty\nштраф\npenalty for premature withdrawal\nштраф за преждевременное \nизъятие средств\npenalty for underpayment\nштраф за недоплату\npenalty for underpayment of \nestimated tax\nштраф за недоплату расчетного \nналога\npension\nпенсия\nPension Benefit Guaranty \nCorporation (PBGC) beneficiaries\nлица, пользующиеся услугами \n«Корпорации по гарантии \nпенсионных льгот»\npension plan\nпенсионный план\nper capita\nна душу населения\nper diem\nкомандировочные, суточные\nperiodic payments\nрегулярные платежи\npermanently and totally disabled\nинвалид с постоянной или \nвременной инвалидностью\npersonal exemptions\nчасть дохода отдельного лица, \nне облагаемая налогом\npersonal expenses\nличные расходы\npersonal holding company\nиндивидуальная холдинговая \nкомпания\npersonal property tax\nналог на личное имущество\npersonal property (vs. business)\nличная собственность (в \nпротивоположность \nсобственности компании)\npersonal property (vs. real estate)\nличное имущество (в \nпротивоположность \nнедвижимости)\npersonal service income\nдоход от предоставления \nиндивидуальных услуг\npersonal use property\nсобственность, \nпредназначенная для личного \nиспользования\npersonally identifiable information \n(PII)\nперсональные данные (ПДн)\nPublication 850 (EN-RU) (August 2018)\n Page 17\n", "petitioner, applicant\nзаявитель\nphaseout (of exemption)\nпоэтапная ликвидация льгот, \nвычетов (при расчете налогов)\nphishing\nфишинг\npiecework\nсдельная работа\nPlain Writing Act\nЗакон о ясном написании \nдокументов\nplan year\nгодовой период действия \nмедицинской страховки\nplug-in electric drive motor vehicle \ncredit\nналоговый зачет за автомобиль \nс электрическим приводом, \nзаряжаемый от сети\nplug-in electric vehicle credit\nналоговый зачет за \nэлектромобиль, заряжаемый от \nсети\nportfolio interest\nдолевое участие в портфеле \nценных бумаг, кредитов и \nдругих активов\npostal money order\nпочтовое платежное поручение\npotential eligible individual\nлицо, которое может иметь \nправо на налоговые скидки\npower of attorney\nдоверенность\npre-addressed envelope\nпочтовый конверт с адресом \nполучателя\npre-existing exclusions\nранее существовавшие \nисключения\nprefabricated\nмодульный, сборный\npremature withdrawal\nпреждевременное изъятие \nсредств со счета\npremium\nсумма, уплачиваемая сверх \nрыночной стоимости; страховая \nпремия - страховой взнос, \nвыплачиваемый в обмен на \nмедицинское обеспечение\npremium tax credit\nналоговый зачет за взносы \nмедицинского страхования\nprepaid income\nкомпенсация за услуги, \nпредоставляемые в будущем\npreparer tax identification number \n(PTIN)\nИндивидуальный номер \nсоставителя налоговой \nдекларации (PTIN)\nprepayment penalty\nзаранее уплаченный штраф\nPresidential Election Campaign \nFund\nФонд предвыборной кампании \nпрезидента\npretax\nдо вычета налогов\nprincipal (contract)\nосновной (договор); главный \n(подряд)\nprincipal place of business\nглавное местонахождение \nпредприятия\nPrivacy Act\nЗакон об охране прав личности\nprivate foundation\nчастный фонд\nprivate industry\nчастная отрасль\nprize (prizes and awards)\nприз (призы и награды)\nprofessional preparer\nспециалист, предоставляющий \nплатные услуги по подготовке \nналоговой декларации\nprofit\nприбыль\nprofit and loss statement\nотчет о прибылях и убытках\nprofit-seeking activity\nдеятельность, направленная на \nполучение прибыли\nprofit-sharing plan\nплан распределения прибыли\npromissory note\nдолговое обязательство\nproof of credit (for credit rating \npurposes)\nподтверждение наличия ссуд \n(для целей кредитного рейтинга \nполучателя ссуды)\nproperty tax\nналог на имущество\nprovider of medical care\nпоставщик медицинских услуг\npublic law\nпубличное право\npublic retirement system\nгосударственная система \nпенсионного обеспечения\npublic utility\nпредприятие коммунального \nснабжения\nQ\nqualified\nотвечающий критериям\nqualified business income \ndeduction\nвычет из соответствующей \nналогооблагаемой суммы \nдохода от ведения \nкоммерческой деятельности\nqualified educational expenses\nразрешенные расходы на \nобразование\nqualified health coverage\nмедицинское обеспечение, \nотвечающее определенным \nтребованиям для списания его \nоплаты с налогооблагаемой \nбазы\nqualified health plan\nплан медицинского \nобеспечения, отвечающий \nтребованиям для списания его \nоплаты с налогооблагаемой \nбазы\nqualified plan\nплан, отвечающий \nопределенным требованиям\nqualified reinvestment plan (of a \npublic utility)\nплан повторного \nинвестирования (в предприятия \nкоммунального хозяйства), \nотвечающий определенным \nтребованиям для налоговых \nльгот\nqualified terminable interest \nproperty (QTIP) trust\nпопечительский фонд, \nсоздаваемый для пожизненных \nвыплат одному из супругов\nPage 18 \nPublication 850 (EN-RU) (August 2018)\n", "qualify\nпроверять на соответствие \nтребованиям\nqualifying child\nребенок, дающий право на \nльготы\nqualifying relative\nродственник, дающий право на \nльготы\nqualifying widower\nвдовец, имеющий право на \nльготы в соответствии с \nопределенными требованиями\nR\nrailroad retirement\nуход работника \nжелезнодорожного транспорта \nна пенсию\nRailroad Retirement Tax Act \n(RRTA)\nЗакон о налогообложении \nпенсионных пособий для \nработников железнодорожного \nтранспорта\nrate\nставка\nreal estate\nнедвижимость\nreal estate tax\nналог на недвижимость\nrealized gain\nполученная прибыль\nreasonable cause\nразумное основание, \nдостаточная причина\nreasonable expenses\nразумно обоснованные расходы\nrecapture\nусловие в контракте о возврате \nактивов (продавец блока акций \nможет договориться о выкупе \nчасти из них обратно, продавец \nнедвижимости может \nпретендовать на часть прибыли \nот проданного имущества)\nrecapture clause\nположение о восстановлении \nправительством ранее \nликвидированных налоговых \nльгот\nrecognized gain\nофициально признанная \nприбыль\nreconcile\nпривести в соответствие\nrecord\nучетный документ\nrecords (substantiation)\nобоснование учетной \nдокументации\nredeem a bond\nпогашать облигацию\nReemployment Trade Adjustment \nAssistance (RTAA)\nСубсидия работникам, \nперешедшим на более низко \nоплачиваемую работу (RTAA)\nrefinancing\nрефинансирование\nrefresher course\nкурсы повышения \nквалификации\nrefund of tax\nвозврат переплаченных налогов\nrefundable tax credit\nвозвращаемый налоговый зачет\nregister (an automobile) (verb)\nзарегистрировать (автомобиль)\nregistered holder\nзарегистрированный держатель\nregulated investment company\nрегулируемая инвестиционная \nкомпания\nregulations\nнормативы\nrelated companies\nдочерние компании, связанные \nкомпании\nrelated taxpayers\nналогоплательщики, состоящие \nв родстве друг с другом\nrelatives\nродственники\nrelief from joint responsibility\nосвобождение от совместной \nответственности\nremittance (of funds)\nперевод (средств)\nremuneration\nвознаграждение\nrent\nпрокат; арендная плата\nreportable income\nобщий доход, подлежащий \nуказанию в налоговой \nдекларации\nreporting agent\nотчитывающаяся организация\nresidency test\nпроверка места жительства \nналогоплательщика в целях \nналогообложения (например, \nподтверждение того, что \nналогоплательщик является \nпостоянным жителем той или \nиной страны; или того, что \nребенок-иждивенец \nдействительно проживает \nвместе с лицом, получающим за \nэто налоговый кредит на \nзаработанный доход и т.д.)\nresident alien\nпостоянно проживающий в США \nиностранец\nresidential energy credit\nналоговый зачет за \nпотребление энергии дома\nresidential property (home)\nжилищная собственность\nresidential rental property\nжилищная собственность для \nсдачи в аренду\nresponsible party\nответственная сторона\nretail price\nрозничная цена\nretailer\nрозничный торговец, \nпредприятие розничной \nторговли\nretained tax\nудержанный налог\nretirement\nвыход на пенсию; пенсионное \nпособие\nretirement income\nпенсионный доход\nretirement income ceiling\nверхний предел пенсионного \nдохода\nretirement or pension plan\nпенсионный план\nreturn\nдекларация\nPublication 850 (EN-RU) (August 2018)\n Page 19\n", "revenue agent\nагент, проводящий \nрасследования в отношении \nналогоплательщиков и их \nналоговых деклараций\nrevenue officer\nналоговый инспектор\nrevenue procedure\nналоговые процедуры – \nдокументы, содержащие \nразъяснения или инструкции по \nвопросам налогообложения\nrevenue ruling\nпостановление о доходах \n(решения, принимаемые по \nконкретным вопросам, \nвпоследствии публикуемые \nНалоговым управлением США в \nкачестве правил)\nrevenue sharing\nраспределение доходов\nrevoke\nотменять\nrevolving account\nпериодически возобновляемый \nсчет\nrollover\nперенос сроков погашения \nдолга\nroyalty\nлицензионный платеж; \nавторский гонорар, роялти\nS\nS corporation\nкорпорация типа «S»\nsafe harbor\n«безопасная гавань» для \nинвестиций\nsafe haven\n«безопасная гавань» для \nинвестиций\nsailing permit\n«разрешение на свободное \nплавание» - документ, \nвыдаваемый отбывающим из \nСША иностранцам или \nпостоянным жителям США о \nтом, что у них нет налоговых \nзадолженностей правительству \nСША\nsalary\nоклад, твердая ставка \nзаработной платы\nsale or exchange\nпродажа или обмен\nsales tax\nналог на продажу\nsalvage value\nликвидационная стоимость \nимущества\nsanction (noun)\nсанкция\nsavings and loan association\nссудно-сберегательная \nассоциация\nsavings bond\nсберегательная облигация\nscholarship\nстипендия\nschool bonds\nоблигация займа, выпущенного \nшкольным округом\nseasonal unemployment\nсезонная безработица\nsection (administration)\nотдел (в администрации)\nsecurities\nценные бумаги\nSecurities and Exchange \nCommission\nКомиссия по ценным бумагам и \nбиржам (США)\nseize\nконфисковать, налагать арест\nseizure\nконфискация\nself-employed worker\nне работающий по найму, \nобслуживающий собственное \nпредприятие, работающий на \nсебя\nself-employment\nсамостоятельная занятость\nself-employment retirement plan\nплан пенсионного обеспечения \nдля не работающих по найму\nself-employment tax\nналог, взимаемый с лиц, \nработающих на себя \n(независимых подрядчиков)\nsemiweekly depositor\nлицо (например, работодатель), \nвыплачивающее Налоговому \nуправлению США налоги за \nиспользование наемного труда, \nдва раза в неделю\nseparate income (in a community \nproperty state)\nотдельный доход (в штате, в \nзаконодательстве которого \nпризнается общее право \nсупругов на имущество, \nприобретенное ими в течение их \nсовместной жизни)\nseparate maintenance\nсодержание, выплачиваемое \nсупругу или супруге после \nзаключения юридического \nсоглашения о раздельном \nжительстве\nseparate property (in a community \nproperty state)\nотдельное имущество каждого \nиз супругов, которое не \nподлежит разделению пополам \nв случае развода (в штатах, в \nзаконодательстве которых \nпредусматривается разделение \nобщей собственности супругов \nпри разводе)\nseparation agreement\nсоглашение о раздельном \nпроживании супругов\nserve a summons\nвручать приказ о вызове в суд\nService Center\nЦентр обслуживания\nsettlement date\nдата расчета\nseverance pay\nвыходное пособие, компенсация \nпри увольнении\nshare accounts (as in credit \nunions)\nпаевые счета (в кредитном \nсоюзе)\nshare-farming\nиздольное сельское хозяйство\nshared responsibility payment\nоплата на основании \nразделяемой ответственности\nshareholder\nакционер\nshares of stock\nакции\nsheltered workshop\nмастерская, принимающая на \nработу инвалидов и \nобладающая определенными \nналоговыми льготами\nPage 20 \nPublication 850 (EN-RU) (August 2018)\n", "short sale (real estate)\nпродажа (недвижимой \nсобственности) без покрытия \nдолга\nshort-term\nкраткосрочный\nshort-term payment plan\nкраткосрочная программа \nуплаты\nsick leave\nотпуск по болезни\nsick pay\nпособие по болезни\nsingle\nлицо, не состоящее в браке\nsmall business\nмалое предприятие\nSmall Business Administration \n(SBA)\nУправление по делам малых \nпредприятий (США)\nSmall Business Health Options \nProgram (SHOP)\nПрограмма различных \nвариантов медицинского \nстрахования работников малых \nпредприятий (SHOP)\nsmall business payroll tax credit \nfor increasing research activities\nналоговый зачет для фонда \nзаработной платы малых \nпредприятий за расширение \nнаучно-исследовательских \nработ\nsmall businessman\nвладелец малого предприятия\nsmall tax case procedure\nмалый иск по делам, связанным \nс налогообложением (при \nнезначительных суммах \nналоговых задолженностей)\nsocial security\nсоциальное обеспечение, \nсоциальные пособия\nsocial security account\nсчет социального обеспечения\nsocial security benefits\nльготы социального \nобеспечения\nsole proprietor\nединственный владелец, \nединственный собственник\nspecial assessment\nопределение размера налога \nдля особых целей: \nмодернизации, получения \nприбыли и т.д. Осуществляется \nдля тех, кто получит выгоду от \nподобных изменений или \nмодернизации.\nspecial withholding allowance\nособая скидка при удержании\nspecific charge-off method\nконкретный метод учета \nбезнадежных долгов, \nприменяемый для вычитания их \nиз налогооблагаемой базы\nspouse/nonspouse\nсупруг(а)/лицо, не являющееся \nсупругом(й)\nstandard deduction\nстандартный вычет (из \nналогооблагаемой базы)\nstandard mileage rate\nстандартная ставка (в центах на \nмилю пробега), \nустанавливаемая в целях \nвычитания данных издержек из \nналогооблагаемой базы\nState Children’s Health Insurance \nProgram (SCHIP)\n«Программа медицинского \nстрахования детей штата»\nstate insurance agency\n«Страховое агенство штата»\nstate taxes\nналоги штата\nState Workforce Agency\n«Агентство трудовых ресурсов \nштата»\nstatute\nзакон; устав\nstatute of limitations\nзакон об исковой давности\nstatutory lien\nустановленное законом право \nналожения ареста на \nимущество\nstepchild\nприемный ребенок\nstock dividends\nдивиденды от акций\nstock option plan\nсистема фондовых опционов\nstock purchase plan\nпрограмма покупки акций \nслужащими корпораций\nstockbroker\nбиржевой брокер\nstraight-line depreciation\nравномерное списывание \nосновного капитала\nstreamlined installment agreement\nсокращенное соглашение о \nчастичных платежах\nstrike benefits\nпособия, выплачиваемые в \nслучае забастовки (из \nпрофсоюзных фондов)\nstudent loan\nссуда на обучение\nsubject to tax\nподлежащий налогообложению\nsubject to withholding\nподлежащий удержанию\nsubsidy\nсубсидия\nsummary of income and \ndeductions\nсводка доходов и вычетов\nsummons\nвызов в суд, судебная повестка\nSupplemental Security Income \n(SSI)\nдополнительный доход по \nсоциальному обеспечению (SSI)\nsupplementary Medicare \ninsurance for the aged\nдополнительное медицинское \nстрахование «Медикэр» для \nпожилых\nsupport (personal)\n(индивидуальное) обеспечение\nsupport test\nтест на объем финансовой \nподдержки, оказываемой \nиждивенцу. Данный тест \nпозволяет налогоплательщику \nопределить, может ли он \nуказать кого-либо в качестве \nсвоего иждивенца в налоговой \nдекларации.\nsupporting documents\nвспомогательная документация\nsupporting form\nвспомогательная форма\nsurcharge\nдополнительный сбор\nPublication 850 (EN-RU) (August 2018)\n Page 21\n", "surtax\nдобавочный подоходный налог \n(дополнительный налог, \nвзимаемый с лиц или \nкорпораций, чей доход \nпревышает определенный \nуровень)\nsurviving spouse\nпереживший супруг\nSystemic Advocacy (SA)\nПоддержка \nналогоплательщиков по \nналоговым вопросам, \nвызывающим массовые \nзатруднения (SA)\nSystemic Advocacy Management \nSystem\nСистема управления \nподдержкой \nналогоплательщиков по \nналоговым вопросам, \nвызывающим массовые \nзатруднения (SA)\nT\ntab\nзакладка\ntalking tax forms\nречевые налоговые формы\ntangible assets\nматериальные активы, \nреальный основной капитал\ntangible personal property\nреальная личная собственность\ntax account information\nсведения о налоговом счете\ntax (adjective)\nналоговый\ntax auditor\nаудитор налогов\ntax base\nналогооблагаемая база\ntax benefit\nналоговая льгота\ntax bill\nсчет к уплате налогов\ntax bracket\nразряд, класс \nналогообложения. Точка на \nшкале облагаемого налогом \nдохода, к которой относится \nоблагаемый налогом доход.\ntax computation\nисчисление налогов\ntax computation worksheet\nведомость для исчисления \nналогов\nTax Counseling for the Elderly \n(TCE)\nконсультации по вопросам \nналогообложения для пожилых\ntax court\nналоговый суд\ntax credit\nналоговый зачет\ntax deductible\nне подлежащий \nналогообложению\ntax-deferred income\nдоход с отсроченным платежом \nналога\ntax dispute\nналоговый спор\ntax evasion\nуклонение от уплаты налогов\ntax-exempt income\nдоход, не облагаемый налогом\ntax exemption\nосвобождение от уплаты \nналогов\ntax (for general revenue)\nналог\ntax (for special funds)\nвзнос (в специальные фонды)\ntax forms\nналоговые формы; бланки для \nзаполнения при уплате налогов\ntax-free zone\nбезналоговая зона\ntax haven country\nстрана налогового убежища\ntax home\n«налоговый адрес» – основное \nместонахождение работы (или \nкомпании, в которой работает \nналогоплательщик) независимо \nот места его жительства\ntax household\nналогоплательщик(и) со всеми \nиждивенцами, указанными в \nналоговой декларации\ntax incentive\nналоговый стимул\ntax liability\nналоговая ответственность\ntax loophole\nлазейка в налоговом \nзаконодательстве\ntax on gambling winnings\nналог на выигрыш от азартных \nигр\ntax penalty\nналоговый штраф\ntax period\nпериод налогообложения\ntax policy\nполитика в области \nналогообложения\ntax preference items subject to \nminimum tax\nльготные статьи дохода, \nоблагаемые минимальным \nналогом\ntax preparer\nспециалист (или организация) \nпо оформлению налоговой \nдокументации и заполнению \nналоговых деклараций\ntax provision\nналоговое положение\ntax rate\nналоговая ставка\ntax rate schedule\nграфик налоговых ставок\ntax rebate\nскидка с налога, снижение \nналоговых ставок\ntax relief\nналоговая льгота\ntax relief for victims of terrorist \nattacks\nналоговые льготы для жертв \nтеррора\ntax return\nналоговая декларация\ntax shelter\n«налоговое прикрытие», \nсредство налоговой защиты\ntax statement (bill)\nналоговый счет, счет к уплате \nналогов\ntax status\nналоговый статус\ntax table\nналоговая сетка\ntax table income\nдоход в соответствии с \nналоговой сеткой\nPage 22 \nPublication 850 (EN-RU) (August 2018)\n", "Tax Topics\nналоговая тематика\ntax treatment (of community \nincome)\nналоговое обращение (в \nотношении совместного дохода)\ntax withheld at source\nналог, удерживаемый у \nисточника\ntax year\nналоговый год\ntaxable\nоблагаемый налогом\ntaxable benefits\nналогооблагаемые льготы\ntaxable bond\nоблигация, облагаемая налогом\ntaxable income\nналогооблагаемый доход\ntaxable stocks\nакции, облагаемые налогом\ntaxable year\nгод налогообложения\ntaxpayer\nналогоплательщик\nTaxpayer Advocacy Panel\nГруппа консультативной \nподдержки \nналогоплательщиков\nTaxpayer Advocate\nконсультант, оказывающий \nподдержку \nналогоплательщикам в рамках \n«Программы Налогового \nуправления США для оказания \nпомощи налогоплательщикам в \nрешении вопросов, связанных с \nналогообложением»\nTaxpayer Advocate Service (TAS)\nСлужба консультативной \nподдержки \nналогоплательщиков\nTaxpayer Assistance Center (TAC)\nЦентр оказания содействия \nналогоплательщикам (TAC)\ntaxpayer identification number \n(TlN)\nидентификационный номер \nналогоплательщика, \nиспользуемый для участия в \n«Программе Налогового \nуправления США для оказания \nпомощи налогоплательщикам в \nрешении вопросов, связанных с \nналогообложением»\nTaxpayer Protection Program \n(TPP)\nПрограмма защиты \nналогоплательщиков (TPP)\ntaxpayer rights\nправа налогоплательщика\ntechnical school\nтехникум\nTemporary Assistance for Needy \nFamilies (TANF)\n«Программа оказания \nвременной помощи \nнуждающимся семьям»\ntemporary seasonal workers\nвременно нанятые сезонные \nрабочие\ntenancy by the entirety\nединоличное владение\ntenancy in common\nсовладение\ntenant\nарендатор жилья; съемщик\ntentative credit\nпредварительный налоговый \nзачет (до его подсчета с учетом \nвсех ограничений)\nterm (time)\nсрок\ntestament\nзавещание\ntheft\nхищение; кража\nthird party\nтретья сторона\nthird-party designee\nлицо, назначенное третьей \nстороной\nthird-party payer\nлательщик третьей стороны\ntie-breaking rule\nдополнительное арбитражное \nправило для спорных случаев\ntip (advice)\nсовет\ntip (gratuity)\nчаевые\ntips deemed to be wages\nчаевые, которые считаются \nзаработной платой\ntoll\nсбор, пошлина\ntoll call\nзвонок по телефону платной \nмеждугородней связи\ntoll-free number\nбесплатный номер телефона (на \nкоторый можно звонить \nбесплатно)\ntotal tax due\nобщая сумма налоговой \nзадолженности\ntownhouse\n«таунхаус» (одноквартирный \nдом, составляющий часть \nсплошного ряда домов с \nобщими боковыми стенами)\nTrade Adjustment Assistance \n(TAA)\nПрограмма содействия \nработникам при смене \nпрофессии (TAA)\nTrade Adjustment Assistance \n(TAA) benefits\nльготы по Программе \nсодействия работникам при \nсмене профессии (TAA)\nTrade Adjustment Assistance \n(TAA) participants\nучастники Программы \nсодействия работникам при \nсмене профессии (TAA)\ntrade (exchange)\nтрейдинг (биржевой)\ntrade-import firm\nторгово-импортная фирма\ntrade name\nторговая марка\ntrade (noun)\nторговля\ntrade or business\nспециальность или область \nкоммерческой деятельности\ntrade readjustment assistance\nоказание финансовой \nподдержки при изменении \nпрофиля профессиональной \nдеятельности\ntrailer\nгрузовой прицеп\ntranscript\nвыписка\ntransfer\nпередача\ntransferee\nполучатель\nPublication 850 (EN-RU) (August 2018)\n Page 23\n", "transferor (trusts)\nлицо, совершающее акт \nперенесения прав; цессионарий\ntravel allowance\nкомандировочные\ntravel expenses\nкомандировочные расходы\ntraveling salesperson\nкоммивояжер\nTreasury bill\nказначейский вексель\nTreasury bond\nказначейская облигация\nTreasury Department (U.S.)\nМинистерство финансов США\nTreasury Inspector General for Tax \nAdministration (TIGTA)\nГенеральный инспектор \nМинистерства финансов США \nпо налоговой деятельности \n(TIGTA)\nTreasury note\nказначейский билет\ntruck\nгрузовик\ntruck-tractor\nтрактор-тягач\ntrust\nтраст\ntrust company\nтрастовая компания\ntrust fund\nтрастовый фодн\ntrustee\nдоверительный собственник, \nопекун, доверенное лицо\ntuition\nплата за обучение\nU\nuncollected FICA tax\nневзысканные налоги, \nпричитающиеся согласно \nФедеральному закону о \nналогообложении в фонд \nсоциального обеспечения (FICA)\nunderpayment\nнедоплата\nunderreported taxes\nнесообщенные налоги\nunderwriter (securities)\nандеррайтер, гарант \nразмещения ценных бумаг\nundistributed earnings\nнераспределенная прибыль\nundue hardship\nчрезмерные тяготы\nunearned income\nнезаработанный доход\nunemployment\nбезработица\nunemployment compensation\nпособие по безработице\nunemployment tax\nналог в фонд пособий по \nбезработице\nunion\nсоюз\nuniversity\nуниверситет\nunpaid balance\nневыплаченный баланс\nuntaxed (before taxes)\nне обложенный налогом (до \nналогообложения)\nuntaxed (tax free)\nне облагаемый налогом \n(освобожденный от \nналогообложения)\nupward mobility program\nпрограмма для лиц с низким \nуровнем дохода, \nпредназначенная для оказания \nпомощи с трудоустройством и \nпрофессиональной \nподготовкой, а также прочих \nвидов поддержки\nU.S. Citizenship and Immigration \nServices (USCIS)\nСлужба гражданства и \nиммиграции США\nU.S. District Court\nФедеральный окружной суд \nСША\nU.S. Military Health Care System\nсистема медицинского \nобслуживания в Вооруженных \nсилах США\nuser fee\nсбор с пользователя\nutilities\nкоммунальные услуги; \nпредприятия коммунального \nхозяйства\nV\nvirtual currency\nвиртуальная валюта\nvoice prompts\nголосовые инструкции \n(автоматизированной \nтелефонной службы)\nvoluntary compliance\nдобровольное соблюдение\nVolunteer Income Tax Assistance \n(VlTA)\n«Программа оказания \nбезвозмездной помощи по \nвопросам подоходного \nналогообложения» (для \nналогоплательщиков с низким \nуровнем дохода)\nW\nwager\nпари\nwages\nзаработная плата\nwages (daily)\nсуточная зарплата\nwaiting period\nвремя ожидания\nwaiver\nосвобождение от обязательств\nwaiver of the enrollment in training \nrequirement\nосвобождение от требования в \nобязательном обучении\nweb page\nстраница в Интернете\nwebsite\nсайт в интернете\nwelfare\nпособие по социальному \nобеспечению\nwelfare recipient\nполучатель пособия по \nсоциальному обеспечению\nwhistleblower\nразоблачитель\nwholesale\nоптовый\nwill\nзавещание\nwindfall profits\nнепредвиденная прибыль\nPage 24 \nPublication 850 (EN-RU) (August 2018)\n", "wire transfer\nэлектронный денежный \nперевод\nwithheld tax\nудержанный (из заработной \nплаты) налог\nwithholding allowance\nналоговые скидки, \nучитываемые при опредлении \nобъема удержания налогов \nработодателем из заработной \nплаты работников\nwithholding of tax\nудержание налога (из \nзаработной платы)\nwithholding of tax at source\nудержание налогов у источника\nwork for oneself\nработать на себя\nWork Incentive Program\nпрограмма для создания у \nработодателей материальной \nзаинтересованности в приеме \nна работу представителей \nнацменьшинств, инвалидов, \nбывших заключенных и т.д.\nwork opportunity credit\nзачет за возможность работать\nworkers’ compensation\nкомпенсация работникам, \nполучившим травмы на работе\nworkfare payments\nвыплаты пособия в рамках \nпрограммы безвозмездной \nработы для лиц, получающих \nпособие в связи с низким \nуровнем дохода\nworking day\nрабочий день\nworking hours\nрабочие часы\nworksheet\nучетная ведомость, “рабочий \nлист” (при анализе пробного \nбухгалтерского баланса)\nworldwide income\nобщемировой доход\nworthless security\nобесцененные акции\nwrite-off (accounting)\n(бухг.) аннулирование, полное \nсписание со счета\nY\nyearly rate\nгодовая ставка\nyield\nдоходность, доход\nyield to maturity (bonds)\nдоход от облигации при ее \nпогашении\nZ\nZIP code\nпочтовый индекс\nPublication 850 (EN-RU) (August 2018)\n Page 25\n" ]
f6118.pdf	0718 Form 6118 (PDF)	https://www.irs.gov/pub/irs-pdf/f6118.pdf	[ "Form 6118\n(Rev. July 2018)\nDepartment of the Treasury \nInternal Revenue Service \nClaim for Refund of Tax Return \nPreparer and Promoter Penalties\n▶ For Penalties Assessed Under IRC Sections 6694, 6695, 6700, and 6701. \n▶ Go to www.irs.gov/Form6118 for the latest information.\nOMB No. 1545-0240\nPrint or Type\nName of preparer or promoter\nAddress to which statement(s) of notice and demand were mailed\nCity, town or post office, state, and ZIP code\nAddress of preparer shown on return(s) for which penalties were assessed (if different from above)\nIdentifying number \nSee instructions.\nIRS office that sent statement(s)\nType of Penalty. Enter letter in column (c) below.\nA\nUnderstatements due to unreasonable positions—section 6694(a)\nB \nWillful or reckless conduct (intentional disregard of rules and \nregulations)—section 6694(b)\nC Failure to furnish copy of return or claim for refund to taxpayer— \nsection 6695(a)\nD\nFailure to sign return or claim for refund—section 6695(b)\nE\nFailure to furnish identifying number—section 6695(c)\nF\nFailure to retain copy or list—section 6695(d)\nG\nFailure to file a record of return preparers—section 6695(e)(1)\nH Failure to include an item in the required record of return preparers—\nsection 6695(e)(2)\nI\nNegotiation of check—section 6695(f)\nJ \n \n \nFailure to exercise due diligence in determining eligibility for and the \namount of certain tax credits and/or eligibility to file as head of \nhousehold—section 6695(g)\nK\nPromoting abusive tax shelters, etc.—section 6700\nL\nAiding and abetting understatement of tax liability—section 6701\nM\nOther (specify) (see instructions)\nIdentification of Penalties. Enter the information from your statement.\n(a) \nStatement document \nlocator number (DLN)\n(b) \nDate of \nstatement\n(c) \nType of \npenalty\n(d) \nName(s) of taxpayer(s)\n1 \n2 \n3 \n4 \n5 \n6 \n7 \n8 \n9 \n10 \n11 \n12 \n(e) \nTaxpayer’s identification \nnumber\n(f) \nForm \nnumber\n(g) \nTax \nyear\n(h) \nAmount \nassessed\n(i) \nAmount \npaid\n(j) \nDate paid \n(mo., day, yr.)\n1 \n2 \n3 \n4 \n5 \n6 \n7 \n8 \n9 \n10 \n11 \n12 \nAmount of Claim. Enter the total of column (i), lines 1 through 12\n.\n.\n.\n.\n.\n. ▶\nSign \nHere\nUnder penalties of perjury, I declare that I have examined this claim, including accompanying schedules and statements, and to the best of my knowledge and \nbelief, it is true, correct, and complete.\n▲\nSignature\n▲\nDate\nFor Privacy Act and Paperwork Reduction Act Notice, see back of form.\nCat. No. 24415J\nForm 6118 (Rev. 7-2018)\n", "Form 6118 (Rev. 7-2018)\nPage 2\nGeneral Instructions\nSection references are to the Internal Revenue Code unless \notherwise noted.\nFuture Developments\nFor the latest information about developments related to Form 6118 \nand its instructions, such as legislation enacted after they were \npublished, go to www.irs.gov/Form6118.\nWhat’s new. For tax years beginning after 2017, the penalty under \nsection 6695(g) (type J) has been expanded to include failure to \nexercise due diligence in determining eligibility for a taxpayer to file \nas head of household. \nPurpose of Form\nUse Form 6118 if you are a tax return preparer or a promoter and \nwant to claim a refund of preparer or promoter penalties you paid \nbut that you believe were incorrectly charged.\nClaims for More Than One Penalty\nIf you are claiming a refund for more than one of the penalties listed, \nyou may be able to combine some of the penalties on one Form \n6118. Follow the chart below for combining the penalties. See Type \nof Penalty on the form for the list of penalties.\nIF you were billed...\nTHEN combine penalties...\non the same statement\nG and H only.\non the same statement or \nseparate statements and the \npenalties were imposed by the \nsame IRS office or service \ncenter\nC, D, E, and F only. \nNote: Be sure to group the \npenalties from each statement \ntogether.\nYou cannot combine the following.\n• Penalties from different IRS offices or service centers. See Where \nand When To File below.\n• Penalties A, B, I, J, K, L, and M. You must file a separate Form \n6118 for each of these even if you were charged for two or more of \nthe same type.\n• Penalties K and L. You must file a separate Form 6118 for each of \nthese even if you were charged with both. Only columns (b), (c), and \n(g) through (j) need to be completed for penalties under sections \n6700 and 6701.\nWhere and When To File\nFile Form 6118 with the IRS service center or IRS office that sent \nyou the statement(s). If you were assessed a penalty under section \n6700, 6701, or 6694, you may file a claim for refund upon paying \n15% of the penalty if you do so within 30 days from the date of \nnotice and demand. Otherwise, your claim under sections 6700 and \n6701 must be filed within 2 years from the date you paid the penalty \nin full. Your claim under sections 6694 and 6695 must be filed within \n3 years from the date you paid the penalty in full.\nSpecific Instructions\nIdentifying Number\nIf you are self-employed or employed by another preparer or promoter, \nenter your social security number. If you are the employer of other \npreparers or promoters, enter your employer identification number.\nType of Penalty\nFor item M (other penalties), enter the name of the penalty and the \ncorresponding Internal Revenue Code section.\nAdditional Information\nYou may want to attach a copy of the penalty statements to your \nclaim. In addition to completing the form, you must give your reasons \nfor claiming a refund for each penalty listed. Identify each penalty by \nits line number and write your explanation in the space below.\nFor additional information about refunds of preparer penalties, \nsee Regulations section 1.6696-1.\nPrivacy Act and Paperwork Reduction Act Notice. We ask for the \ninformation on this form to carry out the Internal Revenue laws of \nthe United States. Subtitle F, Procedure and Administration, allows \nfor additions to tax, additional amounts, and assessable penalties. \nThis form is used by return preparers to make a claim for refund of \nany overpaid penalty amount. Section 6696 requires the return \npreparer to provide the requested information including his or her \ntaxpayer identification number (SSN or EIN) within the prescribed \ntime for filing a claim for refund.\nYou are not required to provide the information requested on a \nform that is subject to the Paperwork Reduction Act unless the form \ndisplays a valid OMB control number. Books or records relating to a \nform or its instructions must be retained as long as their contents may \nbecome material in the administration of any Internal Revenue law.\nGenerally, tax returns and return information are confidential, as \nrequired by section 6103. However, section 6103 allows or requires \nthe IRS to disclose or give the information shown on your tax return \nto others as described in the Code. For example, we may disclose \nyour tax information to the Department of Justice for civil and \ncriminal litigation, and to cities, states, the District of Columbia, and \nU.S. commonwealths and possessions for use in administering their \ntax laws. We may also disclose this information to other countries \nunder a tax treaty, to federal and state agencies to enforce federal \nnontax criminal laws, or to federal law enforcement and intelligence \nagencies to combat terrorism.\nThe time needed to complete and file this form will vary \ndepending on individual circumstances. The estimated average time \nis: Recordkeeping, 6 min.; Learning about the law or the form, \n19 min.; Preparing the form, 22 min.; and Copying, assembling, \nand sending the form to the IRS, 20 min.\nIf you have comments concerning the accuracy of these time \nestimates or suggestions for making Form 6118 simpler, we would \nbe happy to hear from you. You can send us comments from \nwww.irs.gov/FormComments. Or you can write to Internal Revenue \nService, Tax Forms and Publications Division, 1111 Constitution \nAve. NW, IR-6526, Washington, DC 20224. Do not send this form to \nthis address. Instead, see Where and When To File, earlier.\nReasons for claiming refund. Attach additional sheets if more space is needed. Write your name and identifying number on each sheet.\n" ]
f4808.pdf	1116 Form 4808 (PDF)	https://www.irs.gov/pub/irs-pdf/f4808.pdf	[ "Catalog Number 42021H\nwww.irs.gov\nForm 4808 (Rev. 11-2016)\nForm 4808 \n(November 2016)\nDepartment of the Treasury - Internal Revenue Service\nComputation of Credit for Gift Tax \n(No credit allowed for gifts made after 12/31/76)\nSchedule number\nEstate of\nDate of death\nName of donee\nFirst Limitation\nA \nB (See footnote below)\n1. Gift tax amount of gift\n2. Annual exclusion applicable to line 1\n3. Marital deduction applicable to line 1\n4. Charitable deduction applicable to line 1\n5. Total of lines 2, 3, and 4\n6. Amount of gift (line 1 less line 5)\n7. Taxable gifts (line (j), Schedule A, Form 709)\n8. Specific exemption allowed (line (h) (3), Sch. A, Form 709)\n9. Total of lines 7 and 8\n10. Total gift tax paid (line 8, page 1, Forms 709)\n11. First limitation (\nline 6\nline 9\n x line 10)\n12. Total first limitation (line 11, column A plus column B)\nFootnote: Use column B for portion of donor's gift reported by spouse in case of split gifts.\nSecond Limitation\n13. Estate tax value of gift\n14. Enter one of the following:\n(a) If line 1 is less than or equal to line 13, enter line 1 less line 2\n(b) If line I is greater than line 13, enter line 13 less (\nline 13\nline 1\n x line 2)\n15. Estate tax marital deduction\n16. Value of qualifying property passing to spouse\n17. Attributable marital deduction (\nline 15\nline 16 x line 14)\n18. Estate tax charitable deduction attributable to line 13, less whichever of the \nfollowing is applicable:\n(a) If line 1 is less than or equal to line 13, subtract line 2\n(b) If line 1 is greater than line 13, subtract (\nline 13\nline 1\n x line 2)\n19. Total of lines 17 and 18\n20. Value of the gift (line 14 less line 19)\n21. Gross estate\n22. Marital deduction\n23. Charitable deduction\n24. Total of lines 22 and 23\n25. Line 21 less line 24\n26. Adjusted taxable gifts (line 4, page 1, Form 706)\n27. Total of line 25 and 26\n28. Tentative tax less aggregate gift taxes payable and applicable credit amount \n(line 12, page 1 Form 706 (8-2013 revision))\n29. Second limitation (\nline 20\nline 27 x line 28)\n30. Limitation of credit (enter line 12 or 29, whichever is smaller)\nNote: When gifts for more than one full taxable year are included in the gross estate, a Separate computation of the two limitations must \nbe made for each taxable year.\n" ]
p1153.pdf	0618 Publ 1153 (PDF)	https://www.irs.gov/pub/irs-pdf/p1153.pdf	[ " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nHow to Apply for a \nCertificate of Subordination of Federal \nEstate Tax Lien Under Section 6325(d) \nof the Internal Revenue Code \nSince there is no standard form available for an application \nfor a certificate of subordination of Federal Estate tax lien, \na typewritten request will be considered an application. \nSubmit your typewritten request and all accompanying \ndocuments to: \nAddress application to: \nInternal Revenue Service \nAdvisory Estate Tax Lien Group \n55 South Market St. Mail Stop 5350 \nSan Jose, CA 95113-2324 \nAttn: Group Manager \nE-fax number: 877-477-9243 \nGive date of application: \nPlease give the name and address of the person applying, \nunder section 6325(d) of the Internal Revenue Code, for a \ncertificate of subordination. Give the name and address of \nthe decedent at the time of death and describe the property \nas follows: \n1. Give a detailed description, including the location, of the \nproperty for which you are requesting the certificate of \nsubordination. If real property is involved, use the description \ncontained in the title or deed to the property, and the complete \naddress (street, city, State, and ZIP code). \n2. Attach a copy of each notice of Federal estate tax lien, or \nfurnish the following information as it appears on each filed \nnotice of Federal tax lien: \na. The name of the Internal Revenue Area; \nb. The name and address of the taxpayer against whom the notice \nwas filed; \nc. Serial number shown on the lien; \nd. Taxpayer’s identification number shown on the lien; \ne. The date and place the notice was filed; \nf. In lieu of the above, a preliminary title report may be substituted \nlisting the required information. \n3. Describe the encumbrance to which the Federal estate tax lien \nis to be subordinated, including: \na. The present or proposed amount of the encumbrance, or both; \nb. The nature of the encumbrance (such as mortgage, assignment, \netc.); \nc. The date the transaction is to be completed. \n4. List the encumbrances (or attach a copy of the instrument that \ncreated each encumbrance) on all the property subject to the \nestate tax lien, that you believe has priority over the estate tax \nlien. For each encumbrance show: \na. The name and address of the holder; \nb. A description of the encumbrance; \nc. The date of the agreement; \nd. The date and place of any recording; \ne. The original principal amount and the interest rate; \nf. The amount due, if known, as of the date of the application for \ncertificate of subordination (show costs and accrued interest \nseparately); \ng. Your family relationship, if any, to the holder(s) of any other \nencumbrances on the property. \nAlso show the following: \n5. An estimate of the fair market value of the property for which \nyou would like a certificate of subordination, the basis of this \nestimate, and a separate estimate of any remaining property \nsubject to the estate tax lien. \n6. The name address, and social security numbers of the \ndecedent’s estate or any qualified heir(s) of property subject to \nthe notice of Federal estate tax lien. \n7. If the applicant or the applicant’s legal representative is not \nthe agent designated by the estate, executor or the qualified \nheir(s) for dealings with Internal Revenue Service regarding \nthe property, submit a written authorization for the applicant or \nrepresentative to apply for a subordination of the estate tax lien. \n8. The purpose of the loan for which the subordination is sought. \n9. The amount of money to be loaned to the applicant, the terms \nof repayment, and the exact name of address of the lender. \nPlease include the name and telephone number of a contact \nperson in the lender’s office. \n10. A daytime telephone number where you can be reached. \n11. The name, address, and telephone number of your attorney or \nother legal representative. \n12. Make the following declaration over your signature and title: \n“Under penalties of perjury, I declare that I have examined this \napplication (including any accompanying schedules, exhibits, \naffidavits, and statements) and to the best of my knowledge and \nbelief, it is true, correct, and complete.” \nPublication 1153 (Rev. 6-2018) Catalog Number 62173C Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
p5120sp.pdf	0518 Publ 5120 (SP) (PDF)	https://www.irs.gov/pub/irs-pdf/p5120sp.pdf	[ "Si usted o un miembro de su familia \nse inscribe en un seguro de salud \na través del Mercado de Seguros, \nusted puede ser elegible para el \ncrédito tributario de prima, un crédito \nreembolsable que ayuda a los \nindividuos y las familias elegibles a \npagar por el seguro de salud.\nPagos por Adelantado\nDurante la inscripción, el Mercado de Seguros \ndetermina si usted es elegible para los pagos \npor adelantado del crédito tributario de prima.\nSi usted es elegible, puede elegir que \nTODOS, ALGUNOS o NINGUNO de los \npagos por adelantado para los cuales usted \nes elegible, se envíen a su compañía de \nseguros:\n \nX\nTODOS: la cantidad entera de sus \npagos se enviará mensualmente a su \ncompañía de seguros\n \nX\nALGUNOS: una parte de sus pagos se \nle pagan por adelantado a su compañía \nde seguros y luego usted espera para \nrecibir el resto del beneficio del crédito \ntributario de prima para el cual es \nelegible, cuando presente su declaración \nde impuestos\n \nX\nNINGUNO: nada se le enviará a su \ncompañía de seguros durante el año, y \nusted recibirá todo el beneficio del crédito \ncuando presente su declaración de \nimpuestos \nPublication 5120 (SP) (Rev. 5-2018) Catalog Number 66374D Department of the Treasury Internal Revenue Service www.irs.gov\nElegibilidad \nSi usted o un miembro de la familia se inscribe en la cobertura de salud a través del Mercado \nde Seguros para un mes en el que usted o el miembro de la familia no era elegible para la \ncobertura de salud que no es del Mercado, le pueden permitir el crédito si usted: \n• \nPagó su parte de las primas de seguro del Mercado\n• \nTiene los ingresos familiares dentro de ciertos límites\n• \nNo presenta una declaración como casado presentando por separado. Existen excepciones \na esta regla para las víctimas de abuso doméstico y abandono conyugal\n• \nNo puede ser reclamado como un dependiente por otra persona\nCómo Reclamar y Reconciliar el Crédito\nAl presentar su declaración de impuestos, usted utilizará el Formulario 8962, Premium T\nax \nCredit (Crédito tributario de prima), en inglés, para reclamar el crédito y para reconciliar el \ncrédito con los pagos por adelantado del crédito efectuados en su nombre y en el de su \nfamilia. Para reconciliar el crédito, reste el total de sus pagos por adelantado del crédito, de la \ncantidad del crédito tributario de prima calculado en su declaración de impuestos. La diferencia \ncambiará la cantidad de impuestos que usted adeude o la cantidad de su reembolso federal.\nInforme los cambios de la vida al Mercado de Seguros\nInformar los cambios de la vida, tales como los cambios en los ingresos o el tamaño de la familia – le ayudará a evitar las grandes diferencias entre \nlos pagos por adelantado del crédito efectuados en su nombre y la cantidad del crédito tributario de prima que se le permite cuando presente su \ndeclaración de impuestos.\nTiene que presentar una declaración de impuestos federal si alguna de \nestas condiciones le aplican:\n• \nLos pagos por adelantado del crédito fueron efectuados en su nombre a su compañía de \nseguros\n• \nUsted está reclamando el crédito tributario de prima\nEl no presentar su declaración de impuestos le impedirá recibir el beneficio de los pagos por \nanticipado del crédito en años futuros.\nPara acceder al Mercado \nde Seguros, visite \nCuidadodesalud.gov \nSabía usted que...\nSi elige no tener los pagos por \nadelantado del crédito en su nombre, \nrecibirá el crédito cuando presente su \ndeclaración de impuestos.\nEsto reducirá el saldo tributario \nque adeude y podría aumentar su \nreembolso.\nCrédito Tributario De Prima\n" ]
i8957.pdf	0618 Inst 8957 (PDF)	https://www.irs.gov/pub/irs-pdf/i8957.pdf	[ "Instructions for Form 8957\n(Rev. June 2018)\nForeign Account Tax Compliance Act (FATCA) Registration\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue \nCode unless otherwise noted.\nFuture Developments\nAdditional information about the \nregistration process may be posted at \nIRS.gov/FATCA.\nWhat’s New\nChanges to Form 8957, line 4. Form \n8957 has been updated to include \nadditional FATCA classifications on Part \n1, line 4. These classifications are also \nused to determine Member FI types in Part \n2, line 12. The FATCA classifications have \nbeen broken down into more specific \nFATCA categories that are consistent with \nthe chapter 4 status to be reported on \nother forms (for example, W-8BEN-E, \nW-8IMY, W-8EXP). Refer to the \nDefinitions section, later, for the definition \nof each FATCA classification.\nReminders\nRemoval of limited FFI and limited \nbranch statuses. The transitional period \nfor limited FFI and limited branch statuses \nhas expired. In Part 1, line 4, and Part 2, \nline 12, Limited Financial Institution is \nremoved as a FATCA classification.\nRenewal of QI, WP, and WT agree-\nments. QIs, WPs, and WTs no longer \nrenew their agreements using Form 8957. \nInstead, QIs, WPs, and WTs renew their \nagreements using the QI/WP/WT \nApplication and Account Management \nSystem.\nGeneral Instructions\nPurpose of Form\nForm 8957 is used by an FI or a Direct \nReporting NFFE to register itself and its \nbranches, if any, as a participating foreign \nfinancial institution (PFFI) (including a \nReporting FI under a Model 2 IGA), a \nregistered deemed-compliant foreign \nfinancial institution (RDCFFI), a Reporting \nFinancial Institution under a Model 1 IGA, \na sponsoring entity (Sponsoring Entity), a \nDirect Reporting NFFE, a trustee of a \nTrustee-Documented Trust, or a U.S. FI. \nIn connection with its FATCA registration, \nan FI, a U.S. financial institution (USFI) \nacting as a Lead FI, a Sponsoring Entity, \nand a Direct Reporting NFFE will be \nissued a GIIN and will be identified on the \nIRS FFI List. The IRS FFI List is updated \nmonthly to add or remove approved \nentities or their branches.\nHow To Register\nOnline registration. The FATCA \nregistration website is a secure \nweb-based system that enables FIs and \nDirect Reporting NFFEs to register \nelectronically from anywhere in the world \nwithout the need to print, complete, and \nmail paper forms. FIs and Direct Reporting \nNFFEs are encouraged to register online \nat IRS.gov/FATCA-Registration.\nPaper registration. FIs and Direct \nReporting NFFEs that choose to register \nusing the paper form must mail Form 8957 \nand all required attachments to:\nInternal Revenue Service\nFATCA, Stop 6099 AUSC\n3651 South IH 35\nAustin, Texas 78741\nIf an FI or a Direct Reporting NFFE \nchooses to file a paper registration form, \nthe IRS will establish an online FATCA \naccount for the FI or Direct Reporting \nNFFE and provide the FI or Direct \nReporting NFFE with information on how \nto access the online FATCA account to \nview, manage, and edit its FATCA \ninformation. If the paper FATCA \nregistration form is incomplete, the FI or \nDirect Reporting NFFE will be contacted \nby mail to provide additional information \nnecessary for the IRS to process the \nregistration form and establish the FI’s or \nDirect Reporting NFFE's online account.\nWho Is Eligible\nTo Register\nThe following entities are eligible to \nregister (on behalf of themselves and their \nbranches) for the specific purposes \ndescribed below, as well as to obtain a \nGIIN.\nAn FFI, or foreign branch of an FFI \nor USFI, treated as a Reporting FI \nunder a Model 1 IGA can register to \nauthorize one or more points of contact to \nreceive information related to registration \non the FI’s behalf.\nAn FFI, or foreign branch of an FFI, \ntreated as a Reporting FI under a \nModel 2 IGA can register to:\n \n– authorize one or more points of \ncontact to receive information related \nto registration on the FI's behalf, and\n \n– confirm that it will comply with the \nterms of an FFI Agreement, as \nmodified by the applicable Model 2 \nIGA.\nAn FFI, or branch of an FFI, other \nthan one covered by an IGA (other \nthan when registration is required \nunder the applicable IGA) can register \nto:\n \n– enter into an FFI Agreement to be \ntreated as a PFFI, or\n \n– agree to meet the requirements to \nbe treated as an RDCFFI.\nAn entity seeking to act as a \nSponsoring Entity can register to agree \nto perform the due diligence, reporting, \nand withholding responsibilities on behalf \nof one or more Sponsored Entities.\nNote. A foreign branch of a USFI \nlocated in a Model 2 IGA jurisdiction \ndoes not need to register unless such \nforeign branch intends to apply for status \nas a QI and is required to obtain a GIIN as \na condition of such status.\nA USFI seeking to act as a Lead FI \nfor purposes of registering its Member \nFIs can register to identify itself as such.\nA Direct Reporting NFFE can register \nto agree to perform the due diligence and \nreporting obligations required of its status \nas a Direct Reporting NFFE.\nA trustee of a Trustee-Documented \nTrust can register to agree to perform the \ndue diligence and reporting obligations on \nbehalf of one or more \nTrustee-Documented Trusts.\nA Sponsored Entity should not \nregister for itself. A Sponsored \nEntity must be registered by its \nSponsoring Entity on the FATCA \nregistration website.\nBefore Completing\nForm 8957\nThere are two parts and a signature line to \nthe FATCA registration form. An FI or \nDirect Reporting NFFE will need to \ncomplete only the relevant parts of the \nform for the particular type of registration \nrequested.\nPart 1 must be completed by all FIs and \nDirect Reporting NFFEs to provide basic \nidentifying information.\nPart 2 should be completed only by a \nLead FI via the FATCA registration \nwebsite. A Lead FI will identify in Part 2 \neach Member FI for which it is acting as a \nLead FI and that is treated as a PFFI \n(including a Reporting FI under a Model 2 \nIGA), RDCFFI, a Reporting FI under a \nCAUTION\n!\nJun 29, 2018\nCat. No. 59561K\n", "Model 1 IGA, or a Direct Reporting NFFE. \nAdditionally, for purposes of registration, a \nMember FI may include a foreign branch \nof a USFI that is registering to obtain a \nGIIN or to renew its QI Agreement.\nThe signature line and the associated \ncheckbox must be completed by all FIs \nand Direct Reporting NFFEs and requires \nan FI or a Direct Reporting NFFE to certify \nthat the information provided in the \nFATCA registration form is accurate and \ncomplete and that the individual signing \nthe registration form is authorized to agree \nthat the FI or Direct Reporting NFFE \nintends to comply with its FATCA \nobligations, if applicable, in accordance \nwith the status or statuses for which it has \nregistered itself or any of its branches.\nReporting FIs under a Model 1 or Mod-\nel 2 IGA. Most Reporting FIs under a \nModel 1 IGA are registering only to obtain \na GIIN and to authorize one or more points \nof contact (POCs) to receive information \nrelated to FATCA registration on behalf of \nthe FI. Most Reporting FIs under a Model \n2 IGA are registering only to obtain a GIIN, \nauthorize one or more POCs to receive \ninformation related to FATCA registration \non behalf of the FI, and confirm that they \nwill comply with the terms of an FFI \nAgreement as modified by the applicable \nModel 2 IGA.\nA Reporting FI under a Model 1 or \nModel 2 IGA that is operating one or more \nbranches not in an IGA jurisdiction is also \nagreeing to the terms of an FFI Agreement \nfor any such branch, unless the branch is \ntreated as a related branch that meets the \nrequirements of the applicable IGA. Such \nrelated branch should not be registered.\nDefinitions\nFor detailed information about definitions \nthat apply for purposes of FATCA \ngenerally (Internal Revenue Code \nsections 1471-1474), see Treasury \nRegulations section 1.1471-1. A Reporting \nFI under a Model 1 or Model 2 IGA should \nrefer to the applicable IGA for definitions.\nSolely for purposes of FATCA \nregistration, the following definitions are \nprovided to help guide FIs through the \nprocess.\nCompliance FI\nA Compliance FI means a PFFI, Reporting \nFI under a Model 1 or Model 2 IGA, or \nUSFI that agrees to establish and maintain \na consolidated compliance program and \nto perform a consolidated periodic review \non behalf of one or more Member FIs that \nare part of its EAG (the compliance \ngroup). A Compliance FI must meet the \nrequirements to register as a Lead FI, and \nas part of that registration, it must identify \neach Member FI that is included in its \ncompliance group.\nDirect Reporting NFFE\nA Direct Reporting NFFE is a nonfinancial \nforeign entity that has elected to report its \nsubstantial U.S. owners to the IRS \npursuant to Treasury Regulations section \n1.1472-1(c)(3).\nExempt Beneficial Owner\nExempt Beneficial Owner means an entity \ndescribed in Treasury Regulations section \n1.1471-6 as: (1) a foreign government, a \npolitical subdivision of a foreign \ngovernment, or a wholly owned agency or \ninstrumentality of any one or more of the \nforegoing; (2) an international organization \nor a wholly owned agency or \ninstrumentality thereof; (3) a foreign \ncentral bank of issue; (4) a government of \na U.S. Territory; (5) a treaty-qualified \nretirement fund; (6) a broad participation \nretirement fund; (7) a narrow participation \nretirement fund; (8) a fund formed \npursuant to a plan similar to a section \n401(a) plan; (9) an investment vehicle \nused exclusively for retirement funds; (10) \na pension fund of an exempt beneficial \nowner; or (11) an entity wholly owned by \nexempt beneficial owners. The term \n“Exempt Beneficial Owner” also includes \nany entity treated as an exempt beneficial \nowner pursuant to a Model 1 or Model 2 \nIGA.\nExpanded Affiliated Group (EAG)\nAn Expanded Affiliated Group (EAG) \nmeans one or more chains of members \nconnected through ownership by a \ncommon parent entity if the common \nparent entity directly owns stock or other \nequity interests meeting the requirements \nof Treasury Regulations section \n1.1471-5(i)(4) in at least one of the other \nmembers.\nFATCA ID\nEach registering FI or Direct Reporting \nNFFE will be provided a FATCA ID that \nwill be used for purposes of establishing \nand accessing the FI’s or Direct Reporting \nNFFE's online FATCA account. For all FIs \nand Direct Reporting NFFEs, other than \nMember FIs, the FATCA ID is a randomly \ngenerated six-character alphanumeric \nstring. For Member FIs, the FATCA ID will \nbe comprised of 12 characters: the first six \ncharacters will be the Lead FI’s FATCA ID, \nfollowed by a period, and the last five \ncharacters will be alphanumeric and \nassigned sequentially to each Member. \nThe FATCA ID is not the same as the \nGIIN.\nFinancial Institution (FI)\nFinancial Institution (FI) means an \ninstitution that is a depository institution, \ncustodial institution, investment entity, or \ninsurance company (or holding company \nof an insurance company) that issues \ncash value insurance or annuity contracts.\nForeign Financial Institution (FFI)\nA Foreign Financial Institution (FFI) means \na Financial Institution that is not located in \nthe United States and includes: (1) an FFI \ntreated as a Reporting FI under a Model 1 \nIGA, including foreign branches of a USFI \nor U.S. Territory FI, (2) an FFI treated as a \nReporting FI under a Model 2 IGA, and (3) \na foreign branch of a USFI that has in \neffect a QI Agreement.\nGIIN\nGIIN means a global intermediary \nidentification number assigned to an \napproved FI, Sponsoring Entity, \nSponsored Entity, or Direct Reporting \nNFFE. A separate GIIN will be issued to \nan FI to identify each jurisdiction, including \nthe jurisdiction of an FI's residence, in \nwhich the FI maintains a branch. A Direct \nReporting NFFE will be issued only one \nGIIN, irrespective of where it maintains \nbranches.\nAn FI, a Direct Reporting NFFE, a \nSponsoring Entity, or a Sponsored Entity \nmay use its GIIN to identify itself to \nwithholding agents and tax administrators \nfor FATCA reporting. GIINs are \nalphanumeric, comprised of 19 characters \nwith the following format: \nXXXXXX.XXXXX.XX.XXX. A detailed \nbreakdown that includes the information \non each set of characters in the GIIN can \nbe found at IRS.gov/FATCA-Registration.\nLead FI\nA Lead FI means a USFI, FFI, or a \nCompliance FI that initiates the FATCA \nregistration for each of its Member FIs that \nis a PFFI or RDCFFI. A Lead FI is not \nrequired to act as a Lead FI for all Member \nFIs within an EAG. Thus, an EAG may \ninclude more than one Lead FI that \ninitiates the FATCA registration for a group \nof its Member FIs. A Lead FI will be \nprovided the ability to manage the online \nFATCA account for its Member FIs. If a \nLead FI submits a paper Form 8957, the \nIRS will create an online FATCA account \nfor the Lead FI and will provide the Lead FI \nwith information on how to access its \nFATCA account, including a FATCA ID \nand temporary access code. The Lead FI \nwill then need to add each of its Member \nFIs via the FATCA registration website. \nThe Lead FI may complete the registration \nfor a Member FI or it may instruct the \nMember FI to do so.\nMember FI\nA Member FI means an FFI or a Direct \nReporting NFFE that is registering as a \n-2-\nInstructions for Form 8957 (Rev. 6-2018)\n", "member of an EAG that is not acting as a \nLead FI and that is registering as a PFFI, \nRDCFFI, or Direct Reporting NFFE. For \npurposes of registration, a Member FI may \nalso include a foreign branch of a USFI \nthat is treated as a Reporting FI under a \nModel 1 IGA, or that intends to apply for \nstatus as a QI and is required to obtain a \nGIIN as a condition of such status. A \nMember FI will need to obtain its FATCA \nID from its Lead FI and provide the FATCA \nID on the paper FATCA registration form. \nThe FATCA ID is used to identify the \nMember FI for purposes of registration \nand is not the same number as the GIIN.\nModel 1 IGA\nA Model 1 IGA means an agreement \nbetween the United States or the Treasury \nDepartment and a foreign government or \none or more foreign agencies to \nimplement FATCA through reporting by \nfinancial institutions to such foreign \ngovernment or agency thereof, followed \nby automatic exchange of the reported \ninformation with the IRS. For a list of \njurisdictions treated as having an IGA in \neffect, see “List of Jurisdictions” available \nat treasury.gov/resource-center/tax-policy/\ntreaties/Pages/FATCA.aspx.\nModel 2 IGA\nA Model 2 IGA means an agreement or \narrangement between the United States or \nthe Treasury Department and a foreign \ngovernment or one or more foreign \nagencies to implement FATCA through \nreporting by financial institutions directly to \nthe IRS in accordance with the \nrequirements of an FFI Agreement, \nsupplemented by the exchange of \ninformation between such foreign \ngovernment or agency thereof and the \nIRS. For a list of jurisdictions treated as \nhaving an IGA in effect, see “List of \nJurisdictions” available at treasury.gov/\nresource-center/tax-policy/treaties/Pages/\nFATCA.aspx.\nNonreporting FI\nA Nonreporting FI means an entity that is \nestablished in a jurisdiction that has in \neffect a Model 1 or Model 2 IGA and that \nis treated as a nonreporting FI in Annex II \nof the applicable Model 1 or Model 2 IGA \nor that is otherwise treated as a \ndeemed-compliant FFI or an exempt \nbeneficial owner under Treasury \nRegulations section 1.1471-5 or 1.1471-6.\nParticipating FFI (PFFI)\nA Participating FFI (PFFI) means an FFI \nthat: (1) is registering to agree to enter into \nan FFI Agreement, (2) is treated as a \nReporting FI under a Model 2 IGA and that \nis certifying that it will comply with the \nterms of an FFI Agreement, as modified by \nthe terms of the applicable Model 2 IGA, \nor (3) is a foreign branch of a USFI that \nhas in effect a QI Agreement and that is \nalso agreeing to the terms of an FFI \nAgreement, unless such branch is treated \nas a Reporting FI under a Model 1 IGA \n(see definition of Reporting FI Under a \nModel 1 IGA). See Rev. Proc. 2014-38, \navailable at IRS.gov/irb/\n2014-29_IRB#RP-2014-38 (as updated), \nfor the FFI Agreement.\nPoint of Contact (POC)\nA Point of Contact (POC) is an individual \nauthorized by the FI or Direct Reporting \nNFFE to receive FATCA-related \ninformation regarding the FI or Direct \nReporting NFFE and to take other \nFATCA-related actions on behalf of the FI \nor Direct Reporting NFFE.\nQualified Intermediary (QI)\nA Qualified Intermediary (QI) means an \nentity that has entered into a qualified \nintermediary withholding agreement (QI \nAgreement) with the IRS. See Rev. Proc. \n2014-39, available at IRS.gov/irb/\n2014-29_IRB#RP-2014-39 (as updated), \nfor the QI Agreement.\nRegistered Deemed-\nCompliant FFI (RDCFFI)\nA Registered Deemed-Compliant FFI \n(RDCFFI) means: (1) an FFI that is \nregistering to confirm that it meets the \nrequirements to be treated as a local FFI, \nnonreporting FI member of a PFFI group, \nqualified collective investment vehicle, \nrestricted fund, qualified credit card issuer, \nsponsored investment entity, or \nsponsored controlled foreign corporation \n(under Treasury Regulations section \n1.1471-5(f)(1)(i)); (2) a Reporting FI under \na Model 1 IGA and that is registering to \nobtain a GIIN; or (3) an FFI that is treated \nas a Nonreporting FI under a Model 1 or \nModel 2 IGA and that is registering \npursuant to the applicable Model 1 or \nModel 2 IGA.\nRelated Branch\nA related branch means a related branch \nof a Reporting FI under a Model 1 or \nModel 2 IGA that is treated as a \nnonparticipating FFI under Article 3(5) of \nthe Model 2 IGA (or any analogous \nprovision in an applicable Model 2 IGA) or \nArticle 4(5) of the Model 1 IGA (or any \nanalogous provision in an applicable \nModel 1 IGA) if the requirements in the \napplicable IGA with respect to such \nrelated branch are satisfied.\nReporting FI Under a Model 1 IGA\nA Reporting FI under a Model 1 IGA \nmeans an FI that is a Reporting FI under \nthe terms of a Model 1 IGA that is treated \nas in effect. The term Reporting FI also \nincludes a foreign branch of a USFI that is \na Reporting FI under the terms of a Model \n1 IGA that is treated as in effect.\nReporting FI Under a Model 2 IGA\nA Reporting FI under a Model 2 IGA \nmeans an FI that is a Reporting FI under \nthe terms of a Model 2 IGA that is treated \nas in effect. A foreign branch of a USFI \ntreated as a Reporting FI under the terms \nof a Model 2 IGA is not required to submit \na FATCA registration form to obtain a \nGIIN, unless it intends to apply for status \nas a QI and is required to obtain a GIIN as \na condition of such status.\nSingle FI\nA Single FI means an FI that does not \nhave any Member FIs and that is \nregistering for PFFI or RDCFFI status for \nitself or one or more of its branches. A \nSingle FI may also include a foreign \nbranch of a USFI treated as a Reporting FI \nunder a Model 1 IGA or that has in effect a \nQI Agreement.\nSponsored Direct Reporting NFFE\nA Sponsored Direct Reporting NFFE \nmeans a Direct Reporting NFFE that has \nanother entity, other than a \nnonparticipating FFI, that agrees to act as \nits Sponsoring Entity.\nSponsored Entity\nA Sponsored Entity means a Sponsored \nFFI or a Sponsored Direct Reporting \nNFFE.\nSponsored FFI\nA Sponsored FFI means an FFI that is an \ninvestment entity or a controlled foreign \ncorporation having a Sponsoring Entity \nthat will perform the due diligence, \nwithholding, and reporting obligations on \nits behalf.\nSponsoring Entity\nA Sponsoring Entity means an entity that \nwill perform the due diligence, withholding, \nand reporting obligations of one or more \nSponsored FFIs or the due diligence and \nreporting obligations of one or more \nSponsored Direct Reporting NFFEs.\nTrustee-Documented Trust\nA Trustee-Documented Trust is a trust \ndescribed as such in a Model 1 IGA or a \nModel 2 IGA.\nUnited States\nUnited States means the United States of \nAmerica, including the States thereof, but \nInstructions for Form 8957 (Rev. 6-2018)\n-3-\n", "does not include the U.S. Territories. Any \nreference to a “State” of the United States \nincludes the District of Columbia.\nU.S. Financial Institutions (USFI)\nA U.S. Financial Institution (USFI) means \nan FI that is a resident of the United \nStates.\nU.S. Territory\nU.S. Territory means American Samoa, \nthe Commonwealth of the Northern \nMariana Islands, Guam, the \nCommonwealth of Puerto Rico, or the U.S. \nVirgin Islands.\nWithholding Foreign\nPartnership (WP)\nA Withholding Foreign Partnership (WP) \nmeans a foreign partnership that has \nentered into a withholding foreign \npartnership agreement (WP Agreement) \nwith the IRS. See Rev. Proc. 2014-47, \navailable at IRS.gov/irb/\n2014-35_IRB#RP-2014-47 (as updated), \nfor the WP Agreement.\nWithholding Foreign Trust (WT)\nA Withholding Foreign Trust (WT) means \na foreign trust that has entered into a \nwithholding foreign trust agreement (WT \nAgreement) with the IRS. See Rev. Proc. \n2014-47, available at IRS.gov/irb/\n2014-35_IRB#RP-2014-47 (as updated), \nfor the WT Agreement.\nSpecial Rules\nLead FI and Member FIs of an EAG. In \ngeneral, all FFIs, other than exempt \nbeneficial owners or certified \ndeemed-compliant FFIs, that are part of \nthe same EAG must be registered. For \npurposes of registration, an EAG may \nhave more than one Lead FI and may \norganize itself for purposes of registration \ninto subgroups under different Lead FIs. \nFor example, an EAG of 10 FFIs may \ndecide to select two different Lead FIs, \nLead FI 1 and Lead FI 2. Lead FI 1 can \ncarry out FATCA registration on behalf of \nfour of its Member FIs and Lead FI 2 can \ncarry out FACTA registration on behalf of \nfour of its other Member FIs. All 10 FFIs \nwithin the same EAG will be registered, \neven though they are registered under two \ndifferent Lead FIs. Each Lead FI must \nidentify the Common Parent Entity of the \nEAG in Part 2, line 13, of the Lead FI’s \nregistration.\nConsolidated compliance program. \nIf an EAG has in place a consolidated \ncompliance program, as described in \nTreasury Regulations section 1.1471-4(f)\n(2)(ii), then Member FIs that elect to \nparticipate in the same consolidated \ncompliance program should be registered \nas Member FIs by the Lead FI that is \nacting as the Compliance FI for the \ncompliance group.\nReporting FI under a Model 1 IGA. A \ndisregarded entity in a Model 1 IGA \njurisdiction must register as an entity \nseparate from its owner in order to be \ntreated as a Reporting FI under a Model 1 \nIGA, provided that the disregarded entity \nis treated as a separate entity for purposes \nof its reporting to the applicable Model 1 \njurisdiction.\nFFIs and Direct Reporting NFFEs that \nare also Sponsoring Entities. An FFI or \nDirect Reporting NFFE that will also act as \na Sponsoring Entity for one or more \nSponsored Entities is required to submit a \nsecond registration form to act as a \nSponsoring Entity. The Sponsoring Entity \nwill receive a separate GIIN and should \nonly use that GIIN when it is fulfilling its \nobligations as a Sponsoring Entity.\nSponsored Entities. A Sponsored FFI \nand Sponsored Direct Reporting NFFE \nmust be registered by their Sponsoring \nEntity through the FATCA registration \nwebsite after the Sponsoring Entity’s \nregistration is approved. GIINs will be \nissued to each approved Sponsored Entity \nand published on the IRS FFI List. A \nSponsored Entity is required to provide its \nown GIIN (rather than the GIIN of its \nSponsoring Entity) to withholding agents.\nTrustees of Trustee-Documented \nTrusts. A trustee of a \nTrustee-Documented Trust is generally \nrequired to submit a registration form to \nobtain a GIIN and should only use that \nGIIN when fulfilling its obligations as a \ntrustee of a Trustee-Documented Trust. In \naddition, a trustee that is an FFI may need \nto submit a second registration form for \nuse in reporting for its own accounts.\nUSFIs treated as Lead FIs. A USFI \nregistering as the Lead FI on behalf of its \nMember FIs will register as a Lead FI and \nbe issued a GIIN.\nBranches. In general, a branch must be \nregistered as a branch of its owner and not \nas a separate entity. However, see \nReporting FI Under a Model 1 IGA, earlier, \nfor a special rule for branches that are \ndisregarded entities in Model 1 IGA \njurisdictions.\nSpecific Instructions\nPart 1: Financial Institution \nRegistration\nA Direct Reporting NFFE may \nregister by following the \ninstructions for FIs throughout \nthese Specific Instructions, except where \notherwise indicated.\nLine 1. Check the box applicable to your \nFI status as described below. Only one \nbox may be checked.\nA Single FI is an FI that has no \nMember FIs, and that is registering for \nPFFI or RDCFFI status for itself or one or \nmore of its branches. A Single FI may also \ninclude a foreign branch of a USFI that is \ntreated as a Reporting FI under a Model 1 \nIGA or that intends to apply for status as a \nQI and is required to obtain a GIIN as a \ncondition of such status.\nA Lead FI means a USFI, FFI, or \nCompliance FI that will carry out FATCA \nregistration for each of its Member FIs that \nis a PFFI or RDCFFI. A Lead FI is not \nrequired to act as a Lead FI for all Member \nFIs within an EAG.\nA Member FI will need to obtain its \nFATCA ID from its Lead FI and provide the \nFATCA ID on the registration form. The \nFATCA ID is used to identify the Member \nFI for purposes of registration and is not \nthe same number as the GIIN.\nA Sponsoring Entity is an entity that \nwill perform the due diligence, withholding, \nand reporting obligations of one or more \nSponsored FFIs or the due diligence and \nreporting obligations of one or more \nSponsored Direct Reporting NFFEs. A \ntrustee of a Trustee-Documented Trust \nshould select “Sponsoring Entity” on line 1 \nif it is registering to obtain a GIIN to use \nwhen fulfilling its obligations as a trustee of \na Trustee-Documented Trust.\nA disregarded entity that is registering \nseparate from its owner in order to be a \nReporting FI under a Model 1 IGA should \nselect “Single FI” or “Member FI,” as \nappropriate.\nLine 2. Enter the legal name of the FI. \nThe legal name is the name the FI uses in \nofficial incorporation or organization \ndocuments, or the name otherwise \nrecognized by the residence jurisdiction \ngovernment as the FI's official name.\nLine 3a. Enter the FI’s jurisdiction of \nresidence for tax purposes. The \njurisdiction of residence generally is the \njurisdiction in which the FI is treated as a \nresident for income tax purposes (for \nexample, the place of incorporation or \nplace of principal management and \ncontrol). If the FI is a dual resident, identify \none of the countries where it is a tax \nTIP\n-4-\nInstructions for Form 8957 (Rev. 6-2018)\n", "resident on this line and identify the \nsecond jurisdiction of tax residence on \nline 8 (if the second jurisdiction is the \nUnited States) or line 9 (if the second tax \nresidence jurisdiction is a country other \nthan the United States).\nPartnerships and other flow-through \nentities. For a partnership or other \nflow-through entity, the FI’s jurisdiction of \nresidence means the jurisdiction under the \nlaws of which the entity is organized or \nestablished or, if not organized or \nestablished under the laws of any \njurisdiction, the jurisdiction where it \nmaintains its principal office.\nLine 3b. Enter the FI's country/jurisdiction \ntax ID. Some countries/jurisdictions may \nuse a Tax Identification Number (\"TIN\") to \nidentify taxpayers. If the FI is in a \njurisdiction that uses TINs and the FI has a \nTIN, enter its TIN on this line. If the FI does \nnot have a TIN, leave this line blank.\nLine 4. Check the box applicable to your \nFATCA classification in your jurisdiction of \ntax residence. Only one box may be \nchecked. See Definitions section, earlier, \nfor definitions of the terms used on line 4.\nIf you are a Reporting FI under a Model \n1 IGA, select “Reporting Financial \nInstitution under a Model 1 IGA.”\nIf you are a Nonreporting FI registering \npursuant to an applicable Model 1 or \nModel 2 IGA, select the Registered \nDeemed-Compliant FFI category that \nmost closely matches the category in \nAnnex II of the applicable IGA for which \nyou qualify.\nIf you are the Sponsoring Entity of both \none or more Sponsored FFIs and one or \nmore Sponsored Direct Reporting NFFEs, \nselect “Sponsoring Entity of Sponsored \nFFIs and Sponsored Direct Reporting \nNFFEs.”\nIf you are a trustee of a \nTrustee-Documented Trust, select \n“Trustee of a Trustee-Documented Trust” \non line 4 (and “Sponsoring Entity” on \nline 1).\nNote: FIs with branches in multiple ju-\nrisdictions. An FI (other than a \nSponsoring Entity, USFI, or foreign branch \nof a USFI) that maintains branch \noperations in multiple jurisdictions should \nanswer this question by treating the \noperations within its country of tax \nresidence as if it were a branch (home \noffice) and then classify whether such \nhome office is participating or registered \ndeemed compliant. On line 9 of the \nregistration form, the FI should identify the \njurisdictions (other than the United States) \nwhere it maintains branches outside of its \njurisdiction of tax residence, other than \njurisdictions where the FI maintains \nrelated branches. If the FI maintains \nbranches in the United States, the FI \nshould enter this information on line 8.\nLine 5. Enter the mailing address of the \nFI. The address provided will be used to \nsend all mail correspondence related to \nthe FI's FATCA registration, FATCA \naccount, and any other related matters.\nLine 6. Check the appropriate box to \nindicate that the FI is a party to a QI, WP, \nor WT Agreement with the IRS and \nprovide the EIN that was issued to the FI \nfor use in identifying itself when acting in \nits capacity as a QI, WP, or WT. If the FI \nenters into a QI, WP, or WT agreement \nafter it submits this registration form, the FI \nshould amend its response to this \nquestion to reflect its new status as a QI, \nWP, or WT and add its EIN to its \nregistration. This is done by editing the \nFI's online FATCA account. For more \ninformation, see Paper registration on \npage 1. Check “Yes” or “No” to indicate \nwhether the FI intends to maintain its \nstatus as a QI, WP, or WT.\nCheck “Not Applicable” if the FI is not a \nparty to a QI, WP, or WT Agreement with \nthe IRS.\nLine 7. Check “Yes” if the FI maintains a \nbranch outside its jurisdiction of tax \nresidence. A branch is a unit, business, or \noffice of an FI that is treated as a branch \nunder the regulatory regime of a \njurisdiction or is otherwise regulated under \nthe laws of a jurisdiction as separate from \nother offices, units, or branches of the FI. \nFIs should treat all offices or business \nunits within any one jurisdiction as a single \nbranch.\nSponsoring Entities, Trustees of \nTrustee-Documented Trusts, and \nDirect Reporting NFFEs. If you are \napplying as a Sponsoring Entity, trustee of \na Trustee-Documented Trust, or Direct \nReporting NFFE, you do not need to \nanswer questions about your branches \nand should check “No.”\nLine 8. Check “Yes” if the FI is either a \nU.S. resident or maintains a branch within \nthe United States, and provide the EIN of \nthe FI or U.S. branch, as appropriate.\nLine 9. Separately identify each \njurisdiction where the FI maintains a \nbranch outside of the United States, \nincluding if the FI maintains a branch in a \nU.S. Territory, other than jurisdictions \nwhere the FI maintains related branches. \nUse additional sheets to furnish the \nrequired information for each separate \njurisdiction in which the FI maintains a \nbranch.\nWhen a disregarded entity is required \nto register on its own behalf, discussed \nearlier, its owner should not report the \ndisregarded entity as a branch on this \nline 9.\nLine 10. Provide the name, title, address, \nand contact information of the \nResponsible Officer (RO) of the FI. For \npurposes of line 10, RO means the person \nauthorized under applicable local law to \nestablish the statuses of the FI's home \noffice and branches as indicated on the \nregistration form. To have the authority to \n“establish the statuses” for purposes of \nthis line 10, an RO must have the authority \nto act on behalf of the FI to represent the \nFATCA status(es) of the FI to the IRS as \npart of the registration process. The RO \nfor purposes of this line must also have \nthe authority under local law to designate \nadditional POCs. The individual identified \nas the RO on this line 10 will be the only \nindividual who will receive emails from the \nIRS related to the FI's FATCA account.\nThe meaning of “authority to act on \nbehalf of the FI to represent its FATCA \nstatus” is determined based on the FI's \nstatus, as follows.\nWith respect to a PFFI, an RO is an \nofficer of the FFI (or an officer of any \nMember FI that is a PFFI, Reporting FI \nunder a Model 1 IGA, or Reporting FI \nunder a Model 2 IGA) with authority to \nfulfill the duties of an RO described in an \nFFI Agreement.\nWith respect to a PFFI that elects to be \npart of a consolidated compliance \nprogram, an RO is an officer of the \nCompliance FI with authority to fulfill the \nduties of an RO described in the FFI \nAgreement on behalf of each FFI in the \ncompliance group (regardless of whether \nthe FFI is treated as a Reporting FI under \na Model 1 IGA or Reporting FI under a \nModel 2 IGA).\nWith respect to an RDCFFI, an RO is an \nofficer of the FI (or an officer of any \nMember FFI that is a PFFI, Reporting FI \nunder a Model 1 IGA, or Reporting FI \nunder a Model 2 IGA) with authority to \nensure that the FFI meets the applicable \nrequirements to be treated as an RDCFFI.\nWith respect to a Reporting FI under a \nModel 1 IGA, an RO is any individual \nspecified under local law to register and \nobtain a GIIN on behalf of the FFI. If, \nhowever, the Reporting FI under a Model \n1 IGA operates any branches outside of a \nModel 1 IGA jurisdiction, then the RO \nidentified must be an individual who can \nsatisfy the requirements under the laws of \nthe Model 1 IGA jurisdiction and the \nrequirements relevant to the registration \ntype selected for each of its non-Model 1 \nIGA branches.\nWith respect to a USFI that is \nregistering as a Lead FI, an RO is any \nofficer of the FI (or an officer of any \nMember FI) with authority to register its \nMember FIs and to manage the online \nFATCA accounts for such members.\nWith respect to a Direct Reporting \nNFFE, an RO is the individual who will be \nresponsible for ensuring that the Direct \nInstructions for Form 8957 (Rev. 6-2018)\n-5-\n", "Reporting NFFE meets its reporting \nobligations as a Direct Reporting NFFE \nand will act as a POC with the IRS in \nconnection with its status as a Direct \nReporting NFFE.\nWith respect to a Sponsoring Entity, an \nRO is the individual who will be \nresponsible for ensuring that the \nSponsored Entity meets its obligations as \na Sponsoring Entity and who will act as a \nPOC with the IRS in connection with its \nobligations as a Sponsoring Entity.\nNote. If an FI is a Lead FI, the FI’s RO will \nautomatically be treated as a POC for the \nFI and any Member FI. As a result, the RO \nfor a Lead FI may receive correspondence \nrelated to its Member FI’s FATCA \ninformation.\nThe address provided should be the \nbusiness address of the RO. The business \naddress is defined as the address where \nthe RO maintains his or her principal \noffice.\nLine 11a. Check “Yes” and complete \nline 11b if the FI wants to appoint one or \nmore POCs, other than the RO identified \non line 10. A POC is an individual \nauthorized to receive from the IRS \nFATCA-related information regarding the \nFI and to take other FATCA-related \nactions on behalf of the FI. While the POC \nmust be an individual, the POC does not \nneed to be an employee of the FI.\nCheck “No” if the FI wants the IRS to \nsend correspondence only to the RO \nidentified on line 10.\nBy listing one or more POCs on \nline 11b and checking the “Yes” box on \nline 11a, the individual identified in the \ncheckbox on line 11b is providing the IRS \nwith written authorization to release the \nFI’s FATCA information to the POC.\nLine 11b. For purposes of line 11b, the \nterm “RO” means an individual who is \nauthorized under local law to consent on \nbehalf of the FI (an “authorizing \nindividual”) to the disclosure of \nFATCA-related tax information to third \nparties. This individual may be the same \nas the individual identified as the RO on \nline 10. By listing one or more POCs on \nline 11b and checking the “Yes” box on \nline 11a, the authorizing individual \nidentified at the end of line 11b (to the right \nof the checkbox) is providing the IRS with \nwritten authorization to release the FI’s \nFATCA information to the POC. This \nauthorization specifically includes \nauthorization for the POC to complete the \nFATCA registration (except for the \nsignature line and the associated \ncheckbox), to take other FATCA-related \nactions, and to obtain access to the FI's \ntax information. If a third-party adviser that \nis an entity is retained to help the FI \ncomplete its FATCA registration process, \nthe name of the third-party individual \nadviser that will help complete the FATCA \nregistration process should be entered as \na POC on line 11b, and the “Business \nTitle” field for that individual POC should \nbe completed by inserting the name of the \nentity and the POC’s affiliation with the \nentity. Once the authorization is granted, it \nis effective until revoked by either the POC \nor by an authorizing individual of the FI.\nPart 2: Information on \nMember FIs of an EAG\nThis part need not be completed by an FI \nthat is a Member FI, Single FI, or \nSponsoring Entity.\nLine 12. A Lead FI will be required to \nprovide identifying information about its \nMember FIs via the FATCA registration \nwebsite. The grid in Part 2 is provided to \nhelp the Lead FI collect Member FI \ninformation that it will need to complete \nthe online version of Part 2 of the FATCA \nregistration form. Do not mail identifying \ninformation for Member FIs to the IRS on \nthe paper FATCA registration form. If a \nLead FI submits a paper Form 8957, after \nthe form is processed by the IRS, the Lead \nFI will receive a FATCA ID and temporary \naccess code to access its online account \nand to complete Part 2 of the FATCA \nregistration form for each of its Member \nFIs. In order to complete Part 2, the Lead \nFI will need to know the Member FI’s legal \nname, jurisdiction of tax residence, and \nmember type. The member type is the \nMember FI’s FATCA classification. \nFATCA classifications are listed in Part 1, \nline 4. A Member FI may not be a \nSponsoring Entity or a trustee of a \nTrustee-Documented Trust.\nThe jurisdiction of residence of a \nMember FI generally is the jurisdiction in \nwhich the Member FI is treated as a \nresident for income tax purposes (for \nexample, the place of incorporation or \nplace of principal management and \ncontrol). If the Member FI is a dual \nresident, identify one of the jurisdictions \nwhere it is a tax resident in this question. \nThe second jurisdiction should be \nidentified as a branch jurisdiction in the \nMember FI’s online FATCA account. For a \nMember FI that is a partnership or other \nflow-through entity, the Member FI’s \njurisdiction of residence means the \njurisdiction under the laws of which the \nentity is organized or established or, if not \norganized or established under the laws of \nany jurisdiction, the jurisdiction where it \nmaintains its principal office.\nFor more information on how to \ncomplete information for a Member FI via \nthe FATCA registration website, see the \nonline user guide available at IRS.gov/\nFATCA-Registration.\nLine 13a. If the FI is the Common Parent \nEntity of the Expanded Affiliated Group, \ncheck \"Yes\" and go to Signature line. \nOtherwise, check \"No\" and complete \nline 13b. An Expanded Affiliated Group is \ngenerally defined in accordance with the \nprinciples of section 1504(a) of the Code \nto mean one or more chains of members \nconnected through ownership by a \nCommon Parent Entity if the Common \nParent Entity directly owns stock or other \nequity interests meeting the requirements \nof Treasury Regulations section \n1.1471-5(i)(4) in at least one of the other \nmembers (without applying the \nconstructive ownership rules of section \n318 of the Code). Generally, only a \ncorporation shall be treated as the \nCommon Parent Entity of an Expanded \nAffiliated Group, unless the taxpayer \nelects to follow the approach described in \nTreasury Regulations section 1.1471-5(i)\n(10).\nLine 13b. Enter the Legal Name of the \nExpanded Affiliated Group's Common \nParent Entity. Also enter the FATCA ID (if \nknown). If you do not know the FATCA ID \nof the Common Parent Entity, leave this \nblank.\nSignature\nThe individual signing the registration form \non behalf of the FI should check the box, \nenter his or her name in the space \nprovided, and then sign on the signature \nline at the bottom. The form will not be \nprocessed if the name of the individual or \nthe signature is missing.\nFor purposes of the signature line and \nthe associated checkbox, the term “RO” \nmeans the individual with authority under \nlocal law to submit the information \nprovided on behalf of the FI. In the case of \nFIs or FI branches not governed by a \nModel 1 IGA, this individual must also \nhave authority under local law to certify \nthat the FI meets the requirements \napplicable to the FI status or statuses \nidentified on the registration form. The \nindividual must be able to certify, to the \nbest of his or her knowledge, that the \ninformation provided in the FI's registration \nis accurate and complete.\nIn the case of an FI, the individual must \nbe able to certify that the FI meets the \nrequirements applicable to the status(es) \nidentified in the FI's registration. However, \na Reporting FI under a Model 1 IGA that \nhas branches (as identified in Part 1, \nline 9) that are located outside of a Model \n1 IGA jurisdiction will also agree to the \nterms applicable to the statuses of such \nbranches.\nIn the case of a Direct Reporting NFFE, \nthe individual must be able to certify that \nthe Direct Reporting NFFE meets the \nrequirements of a Direct Reporting NFFE \nunder Treasury Regulations section \n1.1472-1(c)(3).\n-6-\nInstructions for Form 8957 (Rev. 6-2018)\n", "An RO (as defined for purposes of the \nsignature line and the associated \ncheckbox) can delegate authorization to \ncomplete the signature line and the \nassociated checkbox by signing a Form \n2848, Power of Attorney Form and \nDeclaration of Representative, or other \nsimilar form or document (including an \napplicable form or document under local \nlaw giving the agent the authorization to \nprovide the information required for the \nFATCA registration).\nThe RO identified in the signature line \nand the associated checkbox need not be \nthe same individual identified as the RO \non line 10 or line 11b.\nBy signing the registration form, the \nindividual certifies that, to the best of his or \nher knowledge, the information submitted \nabove is accurate and complete and that \nthe individual is authorized to agree that \nthe FI or Direct Reporting NFFE intends to \ncomply with its FATCA obligations.\nPaperwork Reduction Act Notice. We \nask for the information on this form to carry \nout the Internal Revenue laws of the \nUnited States. You are required to give us \nthe information. We need it to ensure that \nyou are complying with these laws and to \nallow us to figure and collect the right \namount of tax.\nYou are not required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records relating \nto a form or its instructions must be \nretained as long as their contents may \nbecome material in the administration of \nany Internal Revenue law. Generally, tax \nreturns and return information are \nconfidential, as required by section 6103.\nThe time needed to complete and file \nthis form will vary depending on individual \ncircumstances. The estimated average \ntime is:\nRecordkeeping . . . . . . .\n 7 hr., 24 min.\nLearning about the law \nor the form . . . . . . . . . .\n18 min.\nPreparing and sending \nthe form to the IRS\n. . . .\n 25 min.\nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making this form simpler, \nwe would be happy to hear from you. You \ncan send us comments from IRS.gov/\nFormComments. Or you can write to \nInternal Revenue Service, Tax Forms and \nPublications, 1111 Constitution Ave. NW, \nIR-6526, Washington, DC 20224. Do not \nsend the registration form to this office. \nInstead, see How To Register, earlier.\nInstructions for Form 8957 (Rev. 6-2018)\n-7-\n" ]
f8957.pdf	0618 Form 8957 (PDF)	https://www.irs.gov/pub/irs-pdf/f8957.pdf	[ "Form 8957\n(Rev. June 2018) \nDepartment of the Treasury \nInternal Revenue Service \n Foreign Account Tax Compliance Act (FATCA) Registration \n▶ Go to www.irs.gov/Form8957 for instructions and the latest information. \nOMB No. 1545-2246\n• All applicants must complete Part 1.\n• This form will not be processed if it is not signed.\n• DO NOT fill out this form if you have begun registering at www.irs.gov/FATCA.\n• The IRS strongly recommends that applicants register by accessing the online version of this form at www.irs.gov/FATCA. The use \nof this paper form will take longer for the IRS to process and if any information is missing or incomplete the delay in registration \nmay be significant. \n• This form should be mailed to:\nFATCA, Stop 6099 AUSC \n3651 South IH 35 \nAustin, Texas 78741 \nPart 1 \nFinancial Institution Registration \n1 \nSelect Financial Institution Type (check only one)\nSingle (not a member of an Expanded Affiliated Group)\nLead of an Expanded Affiliated Group\nMember (not Lead) of an Expanded Affiliated Group. If a Member, you must provide the FATCA ID issued for such Member and provided \nby your Lead:\nSponsoring Entity \n2\nLegal Name of the Financial Institution \n3 a\nWhat is the Financial Institution’s country/jurisdiction of residence for tax purposes? \nb\nWhat is the Financial Institution’s country/jurisdiction tax ID?\n4\nSelect the Financial Institution’s FATCA classification in its country/jurisdiction of tax residence (check only one) \nDirect Reporting NFFE\nParticipating FFI, including a Reporting Financial Institution under a Model 2 IGA\nRegistered Deemed-Compliant FFI that is a Local FFI\nRegistered Deemed-Compliant FFI that is a Non-Reporting Member of a PFFI Group\nRegistered Deemed-Compliant FFI that is a Qualified Collective Investment Vehicle\nRegistered Deemed-Compliant FFI that is a Qualified Credit Card Issuer or Servicer\nRegistered Deemed-Compliant FFI that is a Restricted Fund\nReporting Financial Institution under a Model 1 IGA \nSponsoring Entity of Sponsored Direct Reporting NFFEs \nSponsoring Entity of Sponsored FFIs\nSponsoring Entity of Sponsored FFIs and Sponsored Direct Reporting NFFEs\nTrustee of a Trustee-Documented Trust \nU.S. Financial Institution\n5\nMailing Address of Financial Institution\nCountry/Jurisdiction \nAddress Line 1\nAddress Line 2\nCity\nState/Province/Region \nZIP/Postal Code \nFor Paperwork Reduction Act Notice, see separate instructions.\nCat. No. 37778V \nForm 8957 (Rev. 6-2018) \n", "Form 8957 (Rev. 6-2018) \nPage 2 \n6\nIndicate whether the Financial Institution has in effect a withholding agreement with the IRS to be treated as one of the following:\na\nQualified Intermediary (QI) \nProvide QI EIN:\n -\nDoes the Financial Institution intend to maintain its status as a QI?\nYes\nNo\nb\nWithholding Foreign Partnership (WP) \nProvide WP EIN:\n -\nDoes the Financial Institution intend to maintain its status as a WP?\nYes\nNo\nc\nWithholding Foreign Trust (WT) \nProvide WT EIN:\n -\nDoes the Financial Institution intend to maintain its status as a WT? \nYes\nNo\nd\nNot applicable\n7\nDoes the Financial Institution maintain a branch in a jurisdiction outside of its country/jurisdiction of tax residence?\nYes (If “Yes,” complete lines 8 and 9)\nNo (If “No,” go to line 10)\n8\nIs the Financial Institution a tax resident of the United States or does it maintain a branch in the United States (other than the U.S. \nterritories)? \nYes\nProvide the U.S. EIN of the U.S. Financial Institution or U.S. branch: \n -\nNo\n9\nList each jurisdiction (other than the United States) in which the Financial Institution maintains a branch. Also please list branches \nmaintained in any of the U.S. territories. If none, leave blank and go to line 10. \n(Use additional sheets to add branches.)\n10\nFATCA Responsible Officer (RO) for the Financial Institution\nBusiness Title of RO\nLegal Name\nLast (Family)\nFirst (Given)\nMiddle \nCity\nCountry/Jurisdiction \nBusiness Address Line 1\nBusiness Address Line 2\nState/Province/Region\nZIP/Postal Code\nBusiness Telephone Number\nBusiness Fax Number \nBusiness Email Address of RO\nForm 8957 (Rev. 6-2018) \n", "Form 8957 (Rev. 6-2018) \nPage 3 \n11a\nThe Financial Institution’s RO will be a point of contact (POC) for the Financial Institution. In addition, the RO of a Financial Institution \nregistering as a Lead of all or part of an Expanded Affiliated Group will be a POC for each Member of that group. \nDoes the RO or an Authorizing Individual wish to designate one or more additional POCs for the Financial Institution? \nYes (If “Yes,” complete line 11b)\nNo (If “No,” go to line 12)\nb\nThis line 11b must be completed by the Financial Institution’s RO or an Authorizing Individual. Upon entering the POC information \nbelow, checking the box that follows, and submitting this registration form, the RO or Authorizing Individual is providing the IRS with \nwritten authorization to release FATCA information to the POC. This authorization specifically includes authorization for the POC to \ncomplete this Form 8957: FATCA Registration, to take other FATCA-related actions, and to obtain access to the Financial Institution’s \ntax information. \nBusiness Title of POC\nLegal Name of POC\nLast (Family)\nFirst (Given)\nMiddle \nCity\nCountry/Jurisdiction \nBusiness Address Line 1\nBusiness Address Line 2\nState/Province/Region\nZIP/Postal Code\nBusiness Telephone Number\nBusiness Fax Number \nBusiness Email Address of POC\nFive POCs are allowed per Financial Institution. Use additional sheets to add POCs.\nBy checking this box, I, , as RO or Authorizing Individual for the Financial Institution, provide the authorization \ndescribed above to the identified POCs listed on this line 11b. Once this authorization is granted, it is effective until revoked by either \nthe Financial Institution or the POC.\nPart 2\nExpanded Affiliated Group\nLead Financial Institutions must read the instructions before completing Part 2.\n12\nProvide the following for each Financial Institution Member of the Expanded Affiliated Group\nLegal name of Member Financial Institution\nCountry/Jurisdiction of residence for tax \npurposes\nMember type \n Enter the FATCA Classification type from line 4 above for each Member Financial Institution. See the instructions for additional information.\nForm 8957 (Rev. 6-2018) \n", "Form 8957 (Rev. 6-2018) \nPage 4 \nPart 2\nExpanded Affiliated Group (continued)\n13a\nIs the Financial Institution the Common Parent Entity of the Expanded Affiliated Group?\nYes (If “Yes,” go to Signature line)\nNo (If “No,” complete line 13b)\nb\nEnter the Legal Name of the Expanded Affiliated Group’s Common Parent Entity. Also enter the FATCA ID (if known).\nLegal Name of the Common Parent Entity ▶ \nFATCA ID ▶ \nSIGNATURE\nBy checking this box, I, , certify that, to the best of my knowledge, the information submitted above is accurate and \ncomplete and I am authorized to agree that the Financial Institution (including its branches, if any) will comply with its FATCA obligations in \naccordance with the terms and conditions reflected in regulations, intergovernmental agreements, and other administrative guidance to the \nextent applicable to the Financial Institution based on its status in each jurisdiction in which it operates.\nSign \nHere \nI declare that I have examined this form including any accompanying statements, and to the best of my knowledge and belief, it is true, correct, and complete. \n▲\nSignature \n▲\nDate \nForm 8957 (Rev. 6-2018) \n" ]
p5293sp.pdf	0618 Publ 5293 (SP) (PDF)	https://www.irs.gov/pub/irs-pdf/p5293sp.pdf	[ "1\nProteja a sus clientes; Protéjase a sí mismo\nGuía de Recursos de Seguridad de Datos para los \nProfesionales de Impuestos\nLa Guía de Recursos de Seguridad de Datos para los Profesionales de \nImpuestos, está diseñada para proporcionar un entendimiento básico de \nlas medidas mínimas para proteger los datos de los clientes. Se anima \na todos los profesionales de impuestos a trabajar con los profesionales \nde ciberseguridad para garantizar la seguridad de los sistemas. Es su \nresponsabilidad proteger los datos de los contribuyentes del robo y la \ndivulgación. \nCómo empezar\t\n\t\nLa Cumbre de Seguridad – la colaboración entre el Servicio de Impuestos \nInternos, las agencias tributarias estatales y la industria de impuestos – \nrecuerda a todos los profesionales de impuestos que cada uno tiene un papel en la \nprotección de los datos del contribuyente. \nLa ley de Modernización de los Servicios Financieros de 1999, también conocida como \nla Ley Gramm-Leach-Bliley, requiere que ciertas entidades – incluyendo los preparadores \nde declaraciones de impuestos – establezcan y mantengan un plan de seguridad para la \nprotección de los datos de los clientes. \nLas siguientes dos publicaciones pueden ayudarle a comenzar: \n\n Publicación 4557 del IRS, Safeguarding Taxpayer Data (Cómo salvaguardar los datos \ndel contribuyente), en inglés.\nEsta publicación proporciona un resumen general de las obligaciones de los \nprofesionales de impuestos de proteger la información de los contribuyentes y \nproporciona una lista de comprobación paso a paso de cómo establecer y mantener un \nplan de seguridad para su red digital y oficina. \n\n NIST’s Small Business Information Security – The Fundamentals (Seguridad de la \nInformación de Negocios Pequeños del NIST – Los Fundamentos), en inglés. \nEl Instituto Nacional de Estándares y Tecnología (NIST, por sus siglas en inglés) es \nuna rama del Departamento de Comercio de los Estados Unidos. Establece el marco \nde seguridad de la información para las agencias federales. También produjo este \ndocumento para proporcionar a los negocios pequeños un resumen general de \nesos pasos para la seguridad de los datos. Se centra en cinco principios: identificar, \nproteger, detectar, responder y recuperar. \nNo se olvide de la Publicación 1345, Handbook for Authorized IRS e-File Providers \n(Guía para los proveedores de e-File autorizados del IRS), en inglés, la cual describe su \nresponsabilidad como un Originador de la Declaración Electrónica, incluso en el área de \nseguridad y privacidad de e-File. \n¿Qué puede hacer?\n\n Aprenda a reconocer los correos electrónicos de phishing, sobre todo aquellos que \nfingen ser del IRS, de servicios electrónicos, un proveedor de software tributario \no un proveedor de almacenamiento en la nube. Nunca pulse en un enlace ni abra \ncualquier anexo de un correo electrónico sospechoso. Recuerde: El IRS nunca inicia \ncontacto inicial por correo electrónico con los profesionales de impuestos sobre las \ndeclaraciones, reembolsos o solicitudes de información financiera o de contraseñas \nconfidenciales. \n", "2\n\n Establezca un plan de seguridad de datos, utilizando la Publicación 4557 del IRS, \nSafeguarding Taxpayer Data (Cómo salvaguardar los datos del contribuyente), en inglés, y \nSmall Business Information Security – The Fundamentals (Seguridad de la Información \nde Negocios Pequeños – Los Fundamentos), en inglés, del Instituto Nacional de \nEstándares y Tecnología.\n\n Revise los controles internos:\n\n Instale el software de seguridad anti-malware/anti-virus en todos los dispositivos \n(computadoras portátiles, computadoras de escritorios, enrutadores, tabletas y \nteléfonos) y mantenga el software configurado para que se actualice automáticamente. \n\n Utilice contraseñas fuertes y únicas de 8 o más caracteres mixtos, las contraseñas \nprotegen todos los dispositivos inalámbricos; utilice una frase o palabras que sean \nfáciles de recordar y cambie las contraseñas periódicamente. \n\n Encripte todos los archivos/correos electrónicos y utilice contraseñas fuertes para \nprotegerlos. \n\n Haga una copia de seguridad de sus datos confidenciales y guárdela en un lugar \nexterno y seguro que no esté conectado a tiempo completo a una red. \n\n Haga una revisión final de la información de la declaración de impuestos – \nespecialmente la información de depósito directo – antes de la presentación \nelectrónica. \n\n Borre o destruya los discos duros de las computadoras e impresoras anteriores que \ncontengan datos confidenciales. \n\n Limite el acceso a los datos de los contribuyentes a sólo a las personas que tienen que \nsaberlos.\n\n Verifique semanalmente la cuenta de los servicios electrónicos del IRS, para ver \nel número de declaraciones presentadas con el Número de Identificación para la \nPresentación Electrónica (EFIN, por sus siglas en inglés).\n\n Informe todo robo o pérdida de datos al Enlace del IRS con las partes interesadas (en \ninglés) apropiado.\n\n Manténgase conectado con el IRS a través de las inscripciones al Boletín electrónico \npara los Profesionales de Impuestos (en inglés), QuickAlerts (en inglés) y los Medios \nSociales. \nAprenda las señales de robo de datos\nUsted o su empresa puede ser una víctima y no lo saben. A continuación, algunas señales \ncomunes de robo de datos: \n\n Las declaraciones de los clientes que presenta electrónicamente empiezan a ser \nrechazadas, porque ya se habían presentado declaraciones con sus números de Seguro \nSocial;\n\n Los clientes que todavía no han presentado sus declaraciones \nde impuestos empiezan a recibir cartas de autenticación \n(5071(C/SP), 4883(C/SP), 5747(C/SP)) del IRS;\n\n Los clientes que no han presentado declaraciones de \nimpuestos reciben reembolsos;\n\n Los clientes reciben transcripciones de impuestos que no \nsolicitaron; \n\n Los clientes que han creado cuentas en línea con el IRS, \nreciben un aviso del IRS de que su cuenta fue accedida, o los \n", "3\ncorreos electrónicos del IRS indicando que su cuenta ha sido desactivada; o, los clientes \nreciben un aviso del IRS de que una cuenta en línea del IRS fue creada en sus nombres;\n\n El número de declaraciones presentadas con el Número de Identificación de Presentación \nElectrónica (EFIN) excede el número de los clientes;\n\n Los profesionales de impuestos o clientes que responden a correos electrónicos que \nusted no envió;\n\n Las computadoras en su red funcionan más lentas de lo normal;\n\n Los cursores de las computadoras moviéndose o cambiando los números sin tocar el \nteclado;\n\n Las computadoras en su red bloquean a los preparadores de impuestos.\nManténgase alerta\nManténgase un paso más adelante de los ladrones, tomando ciertas acciones a diario o \nsemanalmente, para asegurar que sus clientes y su negocio permanezcan seguros: \n\n Haga un seguimiento de sus acuses de recibo diarios de e-File. Si hay más acuses de \nrecibo que declaraciones que usted sabe que presentó, investigue más a fondo. \n\n Haga un seguimiento de su uso semanal del EFIN. El número de declaraciones \npresentadas con su Número de Identificación de Presentación Electrónica (EFIN) \nse publica semanalmente. Entre a su cuenta de servicios electrónicos, acceda a su \naplicación de e-file y verifique el “EFIN Status” (Estado del EFIN). Si los números están \napagados, comuníquese con el servicio de ayuda electrónica. Mantenga su aplicación del \nEFIN actualizada con todos los cambios de teléfono, dirección o personal. \n\n Si usted es un preparador sujeto a la “Circular 230” o un “participante del programa \nanual de la temporada de presentación de impuestos” y presenta 50 o más declaraciones \nal año, puede consultar su cuenta del PTIN para obtener un informe semanal de \nlas declaraciones presentadas con su Número de Identificación del Preparador de \nImpuestos (PTIN, por sus siglas en inglés). Acceda a su cuenta del PTIN y seleccione \n“View Returns Filed Per PTIN.” (Ver las declaraciones presentadas por PTIN). Presente el \nFormulario 14157, Complaint: Tax Return Preparer (Queja: Preparador de declaraciones de \nimpuestos), en inglés, para informar del uso excesivo o indebido del PTIN. \n\n Si tiene un Número de Archivo Centralizado de Autorizaciones (CAF, por sus siglas en \ninglés), asegúrese de mantener al día sus autorizaciones. Elimine las autorizaciones para \nlos contribuyentes que ya no son sus clientes. Vea la Publicación 947, Practice Before the \nIRS and Power of Attorney (Práctica ante el IRS y el poder legal), en inglés. \n\n Establezca sus cuentas en línea con el IRS utilizando la verificación de Acceso Seguro \nde dos factores, que ayuda a prevenir que se apoderen de su cuenta. Vea IRS.gov/\nsecureaccess para revisar las acciones necesarias. \n", "4\n¿Datos perdidos o robados? Infórmelo rápidamente\nComuníquese con el IRS y los cuerpos policiales: \n\n Servicio de Impuestos Internos (en inglés), informe el robo de datos de los clientes a su \nEnlace local de las partes interesadas.\n\n Oficina Federal de Investigaciones (en inglés), su oficina local (si le indican hacerlo).\n\n Servicio Secreto (en inglés), su oficina local (si le indican hacerlo).\n\n Policía local – para presentar un informe policial sobre la filtración de datos. \nComuníquese con los estados de los que usted prepare declaraciones estatales: \n\n Envíe un correo electrónico a la Federación de Administradores Tributarios, en \[email protected], para obtener información sobre cómo informar a los estados \nde la información de sus víctimas. \n\n El Procurador General Estatal (en inglés) para cada estado del cual usted prepare \ndeclaraciones. La mayoría de los estados requieren que el Procurador General sea \nnotificado de las filtraciones de datos.\nComuníquese con los expertos:\n\n Experto en Seguridad – para determinar la causa y el alcance de la filtración, para \ndetenerla y prevenir que ocurran más filtraciones. \n\n Compañía de seguros – para informar de la filtración y para verificar si su póliza de \nseguro cubre los gastos de mitigación de la filtración de datos. \nPara obtener una lista completa, vea Data Theft Information for Tax Professionals \n(Información sobre el robo de datos para los profesionales de impuestos), en inglés. \nManténgase conectado \nEl IRS intenta alertar a los profesionales de impuestos lo más rápido posible \ncuando se entera de una nueva estafa, que son especialmente comunes \ndurante la temporada de presentación de impuestos. Inscríbase para que pueda \nmantenerse al día con las últimas alertas y los problemas de la administración \ntributaria:\n\n e-News for Tax Professionals (Boletín electrónico para los Profesionales de \nImpuestos), en inglés – Un resumen semanal de noticias tributarias importantes \ndirigidas a los preparadores de impuestos\n\n QuickAlerts (en inglés) – Un sistema de mensajería urgente sobre e-File para los \nprofesionales de impuestos que tienen cuentas de servicios electrónicos.\n\n Medios sociales del IRS – El IRS utiliza varios medios sociales para conectarse con los \nprofesionales de impuestos y con los contribuyentes. Puede seguirnos en:\n\n Twitter.com/IRStaxpros.\n\n Twitter.com/IRSnews.\n\n Facebook.com/IRStaxpros.\n", "5\nMarcadores de Seguridad del IRS\n\n Protección de Identidad: Prevención, Detección y Asistencia a las Víctimas – Página \nprincipal sobre el robo de identidad\n\n Información sobre el Robo de Datos para los Profesionales de Impuestos (en inglés) – \nCómo informar al IRS la pérdida de datos de los clientes \n\n Proteja a sus clientes; Protéjase a sí mismo – Campaña de concientización y alertas de \nestafas para los profesionales de impuestos \n\n Impuestos. Seguridad. Unidos. – Campaña de concientización para los contribuyentes \n\n Información sobre el Robo de Identidad para los Profesionales de Impuestos (en \ninglés) – Resumen general \n\n Informe de Phishing y Estafas en Línea – Cómo informar sobre las estafas relacionadas \ncon el IRS \n\n Cómo funciona la Asistencia del IRS a las Víctimas de Robo de Identidad – Lo que los \nclientes pueden esperar\n\n Mantener, Vigilar y Proteger su EFIN (en inglés) – Proteja sus números de identificación \nemitidos por el IRS\n\n Acceso Seguro – Cómo verificar su identidad para acceder a las herramientas en línea del \nIRS \n\n Cumbre de Seguridad – Haga un seguimiento de las protecciones promulgadas por el \nIRS, los estados y la industria\n\n Noticias en español – Manténgase informado al inscribirse a los comunicados de prensa \ndel IRS\n\n Enlaces de Contacto Local con las Partes Interesadas (en inglés) – Encuentre su \ncontacto local para informar la pérdida de datos \nPublication 5293(SP) (6-2018) Catalog Number 71485J Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
p5172sp.pdf	0518 Publ 5172 (SP) (PDF)	https://www.irs.gov/pub/irs-pdf/p5172sp.pdf	[ " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n…lo que debe saber.\nHechos sobre las \nExenciones de la Cobertura Médica \nLey de Cuidado de la Salud \na Bajo Precio \nIndividuos y Familias \nPara los años tributarios 2017 y 2018, la disposición de responsabilidad compartida para individuos de la Ley de Cuidado de la Salud \nrequiere que usted: \n•\ntenga la cobertura médica calificada, también conocida como la cobertura esencial mínima,\n•\ncalifique para una exención de la cobertura, o\n•\nhaga un pago de responsabilidad compartida al presentar su declaración federal de impuestos sobre los ingresos.\nExenciones \nSi usted cumple con ciertos criterios, estará exento de la disposición de responsabilidad compartida para individuos y no tendrá que \nmantener la cobertura médica o hacer un pago de responsabilidad compartida al presentar su declaración federal de impuestos sobre \nlos ingresos. \nDependiendo del tipo, usted obtiene las exenciones ya sea del Mercado de Seguros Médicos o del IRS. Todas las exenciones se \ninforman en la declaración de impuestos. Si no tiene que presentar una declaración debido a que su ingreso es menor del límite \nmínimo para presentar una declaración de impuestos, usted estará exento automáticamente. Los siguientes son los tipos de exenciones \ndisponibles junto con la información sobre cómo obtenerlas: \nExención: \nDisponible a través del: \nMiembros de ciertas sectas religiosas \nMercado de Seguros Médicos \nInterrupción corta en la cobertura \nIRS \nCiertas personas que no son ciudadanos estadounidenses \nIRS \nLa cobertura se considera inasequible \nIRS \nIngreso familiar está por debajo del límite mínimo para presentar \nuna declaración de impuestos \nIRS \nMiembros de tribus indias reconocidas a nivel federal \nMercado de Seguros Médicos o del IRS \nMiembros de los ministerios de compartimiento del cuidado \nmédico \nMercado de Seguros Médicos o del IRS \nEncarcelamiento\nMercado de Seguros Médicos o del IRS \nAdversidad (Dificultad) \nMercado de Seguros Médicos o del IRS – dependiendo de la exención por \nadversidad que reclame \n*A partir del 1 de septiembre de 2016, estas exenciones ya no están disponibles en el Mercado de Seguros Médicos, excepto en Connecticut. \n \nPara obtener información sobre las exenciones y la disposición de responsabilidad compartida para individuos, visite IRS.gov/aca. \nPublicación 5172 (SP) (Rev. 5-2018) Número de Catálogo 67093R Departamento del Tesoro Servicio de Impuestos Internos www.irs.gov \n" ]
p5172.pdf	0518 Publ 5172 (PDF)	https://www.irs.gov/pub/irs-pdf/p5172.pdf	[ " \n \n \n… what you need to know.\nFacts about \n Health Coverage Exemptions \nAffordable Care Act \nIndividuals and Families \nFor tax years 2017 and 2018, the individual shared responsibility provision of the Health Care Law requires you to: \n•\nhave qualifying health care coverage, also called minimum essential coverage,\n•\nqualify for a coverage exemption, or\n•\nmake a shared responsibility payment when filing your federal income tax return.\nExemptions \nIf you meet certain criteria, you will be exempt from the individual shared responsibility provision and will not have to obtain coverage or \nmake a shared responsibility payment when you file your federal income tax return. \nYou obtain exemptions from either the Marketplace or IRS depending on the type. All exemptions are reported on the tax return. If you \ndon’t have to file a return, because your income is below your filing threshold, you are automatically exempt. Here are the types of \nexemptions available along with information about how to obtain them: \nExemption: \nAvailable Through: \nMembers of Certain Religious Sects\nMarketplace \nShort Coverage Gap \nIRS \nCertain Noncitizens \nIRS \nCoverage is Considered Unaffordable \nIRS \nIncome Below the Return Filing Threshold \nIRS \nMembers of Federally-recognized Indian Tribes* \nIRS \nMembers of Health Care Sharing Ministries* \nIRS \nIncarceration* \nIRS \nHardships \nMarketplace or IRS - depending which hardship exemption you claim \n* As of September 1, 2016, these exemptions are no longer available through the Marketplace, except in Connecticut. \n \nFor information about exemptions and the individual shared responsibility provision, go to IRS.gov/aca. \nPublication 5172 (Rev. 5-2018) Catalog Number 66914H Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
f14568h.pdf	0618 Form 14568-H (PDF)	https://www.irs.gov/pub/irs-pdf/f14568h.pdf	[ "Catalog Number 66153Y\nwww.irs.gov\nForm 14568-H (Rev. 6-2018)\nFor Paperwork Reduction Act information see current EPCRS Revenue Procedure.\nForm 14568-H \n(June 2018)\nDepartment of the Treasury - Internal Revenue Service\nModel VCP Compliance Statement - Schedule 8: \nFailure to Pay Required \nMinimum Distributions Timely\nOMB Number \n1545-1673\nInclude the plan name, Applicant’s EIN and plan number on each page of the submission.\nPlan name\nEIN\nPlan number\nSection I - Identification of Failure (DO NOT USE THIS FORM IF PLAN BENEFITS DID NOT COMMENCE \nIN A TIMELY MANNER, AT THE PLAN’S NORMAL RETIREMENT AGE OR UPON THE PARTICIPANT’S \nDEATH. IF YOU CANNOT USE THIS FORM, ATTACH A WRITTEN NARRATIVE TO FORM 14568 AND \nPROVIDE THE NECESSARY INFORMATION REQUESTED BY THAT FORM.)\nThe plan identified above did not comply with the requirements of Section 401(a)(9) of the Internal Revenue Code (IRC) \nas required minimum distributions (RMD) were not paid in a timely manner or were less than what was required. When \ncompleting this table, affected plan participants should be counted separately under each year that an RMD was not \nmade and not just in the first year of the failure. \nCalendar Years\nNumber of Participants \nAffected\nTotal Amount of Missed Required Minimum Distributions \n(Do Not Include Earnings) \nSection II - Description of the Proposed Method of Correction\nDefined contribution plan only - The plan will distribute the required minimum distributions (adjusted for earnings \nfrom the date of the failure to the date of distribution) to affected participants. For each affected participant, the \nrequired minimum distribution amount for each year in which the failure occurred will be determined by dividing the \nadjusted account balance on the applicable valuation date by the applicable distribution period. For this purpose, \nadjusted account balance means the actual account balance, determined in accordance with Section 1.401(a)(9)-5 \nQ&A-3 of the Income Tax Regulations, reduced by the amount of the total missed minimum distributions for prior \nyears. Earnings will be determined as follows\nDefined benefit plan only - The plan will distribute the required minimum distributions plus an additional \npayment representing the loss of use of such amounts. (Note the additional payment is determined in \naccordance with the plan’s written terms for actuarial equivalence). The additional payment is determined as \nfollows\n", "Page 2\nCatalog Number 66153Y\nwww.irs.gov\nForm 14568-H (Rev. 6-2018)\nPlan name\nPlan number\nEIN\nDefined benefit plan only – At the time of the proposed correction is the plan subject to any restriction on lump \nsum payments under IRC Section 436(d)? Include a copy of the plan’s most current actuarial certification of the \nplan’s Adjusted Funded Target Attainment Percentage (AFTAP) if “No” is checked. \nYes\nNo\nIf \"Yes\", the plan sponsor will contribute to the plan, at the time of correction, an amount equal to the corrective \ndistribution mentioned in this compliance statement as discussed in the current EPCRS revenue procedure. \nSection III - Request for Relief\nA. The Applicant requests relief with regard to excise taxes under IRC Section 4974\nYes\nNo\nAt least one affected participant is either an owner-employee (see IRC Section 401(c)(3)) or, if the plan \nsponsor is a corporation, a 10 percent owner of such corporation.\nIf “Yes,” the Applicant submits the following explanation for its request for relief from the Section 4974 excise tax\nSection IV - Change in Administrative Procedures\nInclude an explanation of how and why the failures arose and a description of the measures that have been (or will be) \nimplemented to ensure that the same failures will not recur.\nSection V - Enclosures\nIn addition to the applicable items listed on the Procedural Requirements Checklist for Form 8950, the plan sponsor \nencloses the following with this submission:\n• Specific calculations for each affected employee or a representative sample of affected employees.\n• The sample calculations must be sufficient to demonstrate each aspect of the proposed correction method.\n• For defined benefit plans, the calculations must illustrate the interest rate used to represent the loss of the use of the \nmissed required minimum distributions.\n• For defined contribution plans, the calculations must show how earnings were determined and their impact on the \ncalculation of the corrective distributions.\n• For defined benefit plans, a copy of the plan’s most current AFTAP certification if the Applicant has indicated that the \nplan is not under IRC 436(d) restrictions.\n" ]
f14568e.pdf	0618 Form 14568-E (PDF)	https://www.irs.gov/pub/irs-pdf/f14568e.pdf	[ "Form 14568-E (Rev. 6-2018)\nwww.irs.gov\nCatalog Number 66149Q\nFor Paperwork Reduction Act information see current EPCRS Revenue Procedure.\nForm 14568-E \n(June 2018)\nDepartment of the Treasury - Internal Revenue Service\nModel VCP Compliance Statement - Schedule 5: Plan \nLoan Failures (Qualified Plans and 403(b) Plans)\nOMB Number \n1545-1673\nInclude the plan name, Applicant’s EIN and plan number on each page of the compliance statement, including attachments\nPlan name\nEIN\nPlan number\nSection I - Identification of Failure\nThe plan identified above did not comply with the requirements of Section 72(p)(2) of the Internal Revenue Code (IRC). \n(Note: The conditions of IRC Section 72(p)(2) must be satisfied for a participant loan to be exempt from being treated as a distribution \nto the participant under IRC Section 72(p)(1).) The failure occurred for the following reason(s) (check applicable boxes and provide the \ninformation requested)\nA. The loan(s) exceeded the limit under IRC Section 72(p)(2)(A)\nPlan Year\nNumber of Participants Affected\nTotal Number of Loans Issued That Violated IRC Section 72(p)(2)(A)\nB. Loan terms did not satisfy the limits on the duration of the loan under IRC Section 72(p)(2)(B)\nPlan Year\nNumber of Participants Affected\nTotal Number of Loans Issued That Violated IRC Section 72(p)(2)(B)\nC. Loan terms did not satisfy IRC Section 72(p)(2)(C) relating to the frequency and amortization of payments\nPlan Year\nNumber of Participants Affected\nTotal Number of Loans Issued That Violated IRC Section 72(p)(2)(C)\n", "Page 2\nForm 14568-E (Rev. 6-2018)\nwww.irs.gov\nCatalog Number 66149Q\nPlan number\nEIN\nPlan name\nD. Defaulted loan(s) (where the loan terms satisfied the requirements of IRC Section 72(p)(2), but default(s) \noccurred because loan payments were not made in accordance with the terms of the loan)\nPlan Year\nNumber of Participants Affected\nTotal Number of Loans in Default\nSection II - Eligibility for Use of Form 14568-E\nYes\nNo\nA. \nIs any affected participant either a key employee (as defined in IRC Section 416(i)(1)) or an owner-\nemployee (as defined in IRC Section 401(c)(3))? \nIf “Yes,” proceed to Section II B. \nIf “No,” skip Section II B and proceed to Section II C.\nYes\nNo\nB. \nIs the purpose of this request limited to permitting the plan sponsor to report the loan as a deemed \ndistribution in the year of correction instead of the year of the failure? \nIf “Yes,” complete Section III and then proceed directly to Section IV D. (Sections IV A, B and C do \nnot apply.) \nIf “No,” STOP-do NOT use this Form 14568-E. Any request for relief should be made by filing a \ndetailed written attachment to Form 14568, Model VCP Compliance Statement, describing the relief \nrequested and the reasons why such relief should be granted.\nYes\nNo\nC. \nWill correction be completed before the maximum period for repayment of the loan (pursuant to IRC \nSection 72(p)(2)(B)) has expired? (Note: The maximum period is determined from the original date of \nthe loan. Generally, this period is five years from the original date of the loan, except for home loans as \ndescribed in IRC Section 72(p)(2)(B)(ii).) The original date of the loan is considered to be the date the \nparticipant received the proceeds from the loan. \nIf ”Yes,” and the plan sponsor wants relief from reporting the loan as a deemed distribution, complete \nSection III and then answer applicable questions in Sections IV A through IV C. \nIf “No,” complete Section III and then proceed to Section IV D.\nSection III - Explanation of How and Why the Plan Loan Failures Occurred\n", "Page 3\nForm 14568-E (Rev. 6-2018)\nwww.irs.gov\nCatalog Number 66149Q\nPlan number\nEIN\nPlan name\nSection IV - Description of Proposed Method of Correction\nIf the plan sponsor is requesting relief from reporting loans as deemed distributions,then complete Sections IV A, B or C, \nas applicable. \n \nIf the plan sponsor is only requesting postponement of reporting loans as deemed distributions on Form 1099-R, then \nproceed directly to Section IV D.\nA. Correction for loans in excess of IRC Section 72(p)(2)(A) \nAny participant affected by this failure will make a corrective repayment to the plan. After repaying the excess of the \nloan amount over the maximum loan amount under IRC Section 72(p)(2)(A) (the “excess loan amount”), the remaining \nbalance of the loan will be repaid over the remaining period of the original loan (not beyond the period permitted \nunder IRC Section 72(p)(2)(B), determined from the original date of the loan) in a manner that complies with the \nfrequency and level payment requirements of IRC Section 72(p)(2)(C). The excess loan amount that will be repaid by \nthe participant is determined based on how previously made payments have been applied to the loan. The previous \nloan payments were applied as follows: (check applicable box, and complete necessary information)\nPrior loan payments were made in accordance with an amortization schedule that complied with the requirements \nof IRC Section 72(p)(2)(B) relating to the terms of the loan and IRC Section 72(p)(2)(C) relating to frequency, and \nlevel loan payments. For the purpose of determining the excess loan amount and the remaining outstanding \namount of the loan to be repaid over the remaining period of the loan, the previously made loan payments will be \napplied as follows: (check box that applies)\n1. Solely to reduce the portion of the loan that did not exceed the maximum loan amount under IRC Section \n72(p)(2)(A). Result: The corrective repayment would equal the excess loan amount plus interest thereon.\n2. To reduce the excess loan amount to the extent of the interest thereon, with the remainder of the \nrepayments applied to reduce the portion of the loan that did not exceed the maximum loan amount under \nIRC Section 72(p)(2)(A). Result: The corrective repayment would equal the excess loan amount.\n3. Pro rata against the excess loan amount and the maximum loan amount under IRC Section 72(p)(2)(A). \nResult: The corrective repayment would equal the outstanding balance remaining on the excess loan \namount on the date that corrective repayment is made.\nPrior loan payments were not made in accordance with an amortization schedule that complied with the \nrequirements of IRC Section 72(p)(2)(B) or (C).\nMethodology for determining the excess loan amount that will be repaid and the remaining outstanding balance of \nthe loan that will be amortized over the remaining period of the loan\nAfter the corrective repayment is made (Check one of the two options listed below)\nOption 1: The remaining loan balance will be repaid according to the original amortization schedule. (This \noption is available only if the original amortization schedule would result in the loan being repaid \nwithin the maximum period permitted under IRC Section 72(p)(2)(B) determined from the original \ndate of the loan.)\nOption 2: The loan will be reformed to amortize the remaining principal balance as of the date of repayment \nover the remaining period of the original loan, provided that the recalculated payments over the \nremaining period comply with the requirements of IRC Section 72(p)(2)(B) determined from the \noriginal date of the loan.\n", "Page 4\nForm 14568-E (Rev. 6-2018)\nwww.irs.gov\nCatalog Number 66149Q\nPlan number\nEIN\nPlan name\nB. Correction for loans with terms that: (i) provided for a repayment period that exceeded the period permitted \nunder IRC Section 72(p)(2)(B) and/or (ii) provided for payments that did not provide for substantially level \namortization with payments not less frequently than quarterly, as provided under IRC Section 72(p)(2)(C): \n(check the box that applies)\n1. The loan balance will be reamortized with payments made on a substantially level basis (per IRC Section \n72(p)(2)(C)), made at least quarterly.\n2. The reamortized loan balance will be paid over a remaining period that does not extend beyond five years \nfrom the date of the original loan. If original loan was a home loan described in IRC Section 72(p)(2)(B)(ii) \nthe reamortized loan balance will be paid over the remaining period of the original loan (per IRC Section \n72(p)(2)(B)).\nC. Correction for defaulted loans with terms that complied with the requirements of IRC Sections 72(p)(2)(A), (B) \nand (C): (check the box that applies)\n1. A lump sum repayment will be made to the plan in an amount equal to the additional repayments that the \naffected participant would have made to the plan if there had been no failure to repay the plan, plus interest \naccrued on the missed repayments.\n2. The outstanding balance of the loan, including accrued interest, will be reamortized over a remaining period \nthat does not extend beyond five years from the date of the original loan. If the original loan was a home loan \ndescribed in IRC Section 72(p)(2)(B)(ii) the reamortized loan balance will be paid over the remaining period of \nthe original loan.\n3. The Applicant will use a combination of the methods described in #1 and #2 above, as follows:\nDetermination of Interest Accrued on Missed Repayments (check the box that applies)\nPlan loan rate\n {insert rate}\nRate of return of investments under plan\n {insert rate}\nNote: This option may only be used if the rate of investment return under the plan equals or exceeds the plan loan \nrate.\nThe interest rate for missed payments was determined as follows:\nThe additional unpaid interest ( (check one)) paid by the: (check the box that applies)\nwill be \nhas been\nPlan sponsor\nAffected participants\n(Note: Irrespective of the plan sponsor’s election to have the affected participants pay the unpaid interest, the IRS \nmay, based on the facts and circumstances, determine that the plan sponsor should pay all or a portion of the \nadditional unpaid interest. If the IRS makes this determination, the plan sponsor will be requested to revise this \nsubmission.)\n", "Page 5\nForm 14568-E (Rev. 6-2018)\nwww.irs.gov\nCatalog Number 66149Q\nPlan number\nEIN\nPlan name\nD. Correction for Deemed Distributions (check if applicable)\nThe plan sponsor is not eligible to or will not correct in accordance with Parts IV A through IV C of this compliance \nstatement. The plan sponsor proposes that the loans be reported as deemed distributions (using Form 1099-R) \nfor the year of correction instead of the year of the failure. The plan sponsor shall pay any applicable income tax \nwithholding amount that was required to be paid in connection with the failure. (See Income Tax Regulations \nSection 1.72(p)-1, Q&A-15.)\nSection V - Change in Administrative Procedures\nInclude a description of the measures that have been (or will be) implemented to ensure that the same failures will not \nrecur.\nSection VI - Request for Relief\nYes\nNo\nThe plan sponsor requests relief from reporting all participant loans as deemed distributions.\nYes\nNo\nThe plan sponsor requests that the plan be permitted to report all participant loans as deemed distributions \nin the year of correction instead of the year of the failure.\nYes\nNo\nThe plan sponsor requests that for one or more of the participant loans described in this compliance \nstatement that it be permitted to report the participant loans(s) as deemed distributions in the year of \ncorrection instead of the year of the failure. For other affected participant loan(s), the plan sponsor requests \nrelief from reporting them as deemed distributions. Details relating to this request are as follows\nSection VII - Enclosures\nIn addition to the applicable items listed on the Procedural Requirements Checklist for Form 8950, the plan sponsor \nencloses the following with this submission:\n• A copy of the original loan agreement for each affected participant (a sample representation may be provided if there \nare multiple participants affected).\n• Loan amortization schedules for affected participants. Include a copy of the original loan amortization schedule and if \napplicable, a copy of the modified loan amortization schedule (a sample representation may be provided if there are \nmultiple participants affected).\n• Specific calculations for each affected employee or a representative sample of affected employees. (The sample \ncalculations must be sufficient to demonstrate each aspect of the correction method proposed (for example, a failure \nwith respect to a loan that exceeds the maximum amount permitted by IRC Section 72(p)(2)(A), the calculations must \ninclude the amounts of the excess loan amounts that will be repaid to the plan, determination of the outstanding loan \nbalance, and the proposed method of repayment of the outstanding loan balance; for the correction of a defaulted \nloan, the enclosure should set forth the periods of such loan defaults.)\n" ]
f13989.pdf	0512 Form 13989 (PDF)	https://www.irs.gov/pub/irs-pdf/f13989.pdf	[ "Form 13989 (Rev. 5-2012)\nDepartment of the Treasury–Internal Revenue Service \nwww.irs.gov\nCatalog Number 51639F\n IRS Tax Forum \nCase Resolution Data Sheet\n(Please complete all sections below)\nNote: When scheduling your appointment, you must bring a valid Power of \nAttorney (POA) for the client listed for all tax periods and forms for which you are \nrequesting assistance. If a tax matter concerns a year in which a joint return was \nfiled, the husband and wife must each file a separate power of attorney. The \ncurrent revision of form 2848 is available at irs.gov. \nOnly the practitioner listed will be allowed entry into the Case Resolution Program.\nFor IRS Use Only\nAppt. No.:\nDay:\nTu\nW\nTh\nTime:\nTable #\nContact:\nSection 1\nTaxpayer / Business name\nStreet address\nCity\nState\nZIP code\nTax period(s)\nTax form(s)\nSection 2\nAuthorized representative name\nStreet address or P.O. Box\nCity\nState\nZIP code\nTelephone number\nCellular number\n (Providing a cellular number will be helpful should we need to contact you after your appointment)\nCopy of POA Attached — CAF #\nNo POA on file; original attached\nSection 3\nDescription of problem/issue (attach all pertinent information)\nAre you currently working on this case with an IRS representative\nNo\nYes\nIf Yes, please check which operation:\nCollection\nExam\nTAS\nAppeals\nOther\nCity/Office (if known)\n", "Form 13989 (Rev. 5-2012)\nDepartment of the Treasury–Internal Revenue Service \nwww.irs.gov\nCatalog Number 51639F\nInstructions for Practitioner Case Resolution Program\nBring your toughest IRS case (one case per practitioner) to the Practitioner Case Resolution Program. \nIRS representatives with specialized experience will be available — by appointment only — to meet one-on-one with tax \nprofessionals to discuss a client's tax case. If the case can't be resolved on site, it will be assigned to an appropriate IRS \nprofessional for follow-up.\nSecuring an Appointment \nSecuring an Appointment on Monday \nVisit the Practitioner Case Resolution table in the general Forum Registration area from 2:00 p.m. – 7:00 p.m. \n \nSecuring an Appointment on Tuesday, Wednesday or Thursday \nGo directly to the Practitioner Case Resolution Program. The Forum Information Desk can direct you to the room location.\nAdditional Requirements for Securing an Appointment\n• You must provide the completed Case Data Sheet on the reverse side of this form. This will save you time, \nminimize your wait in line and will assist us in scheduling your appointment.\n• You must physically bring a signed copy of Form 2848, Power of Attorney and Declaration of Representative, \neven if it is already on file with the IRS. We cannot schedule an appointment without a physical copy. NOTE: \nThe Form 2848 information you provide must cover all tax forms and tax years for which you are scheduling \nthe appointment and you must be listed on the form. If a tax matter concerns a year in which a joint return \nwas filed, the husband and wife must each file a separate power of attorney. The current revision of form \n2848 is available at irs.gov.\n• Provide any additional IRS correspondence, notices and/or other documentation that will be helpful in \nresolving the case. \n• Be aware that only the individual(s) listed on the POA will be allowed to enter the Case Resolution Program. \n• Be aware that only 1 appointment for 1 case will be allowed per practitioner.\n• The Case Resolution Program cannot help you with your personal tax issue. If you have an issue with your \npersonal tax account, please contact the IRS or Taxpayer Advocate Service directly.\nPRIVACY ACT STATEMENT\nThe Privacy Act of 1974 requires that when we ask you for information about yourself, we state our legal right to do so, tell you why we are asking for it, \nand how it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a \nbenefit, or mandatory. Our legal right to ask for the information is pursuant to Public Law 92-463 and Executive Order (E.O.) 9397. We are asking for the \ninformation in order to facilitate efforts to provide outstanding tax practitioner case assistance and resolution. \n \nSupplying the information is voluntary and not directly required by law. Requesting your social security number, which is solicited under authority of E.O. \n9397, is also voluntary and no right, benefit, or privilege provided by law will be denied as a result of refusal to disclose it. However, not providing all or \nany part of the information may limit the expediency, accuracy or completion of assistance provided.\n" ]
p5294esp.pdf	0618 Publ 5294 (EN-SP) (PDF)	https://www.irs.gov/pub/irs-pdf/p5294esp.pdf	[ "Data Security Tips for Tax Professionals\nGo to www.IRS.gov/ProtectYourClients to download the complete Data \nSecurity Resource Guide for Tax Professionals. See what steps you can take to \nbetter protect your clients and your business. \n \nHere’s a sampling from the Data Security Resource Guide:\n\n Learn to recognize phishing emails, especially those pretending to be from the IRS, e-Services, \na tax software provider or cloud storage provider. Never open a link or any attachment from a \nsuspicious email. Remember: The IRS never initiates initial email contact with tax pros about \nreturns, refunds or requests for sensitive financial or password information.\n\n Create a data security plan using IRS Publication 4557, Safeguarding Taxpayer Data, and Small \nBusiness Information Security – The Fundamentals, by the National Institute of Standards and \nTechnology.\n\n Review internal controls: \n\n Install anti-malware/anti-virus security software on all devices (laptops, desktops, routers, \ntablets and phones) and keep software set to automatically update.\n\n Use strong and unique passwords of 8 or more mixed characters, password protect all wireless \ndevices, use a phrase or words that are easily remembered and change passwords periodically.\n\n Encrypt all sensitive files/emails and use strong password protections.\n\n Back up sensitive data to a safe and secure external source not connected fulltime to a network.\n\n Wipe clean or destroy old computer hard drives and printers that contain sensitive data.\n\n Limit access to taxpayer data to individuals who need to know.\n\n Check IRS e-Services account weekly for number of returns filed with EFIN.\n\n Report any data theft or data loss to the appropriate IRS Stakeholder Liaison.\n\n Stay connected to the IRS through subscriptions to e-News for Tax Professionals, QuickAlerts \nand Social Media.\nThe Data Security Resource Guide for Tax Professionals also details the signs of data thefts, \nexplains how to report thefts to IRS and provides links to important data theft resources on \nIRS.gov. Download your guide today.\nProtect Your Clients; Protect Yourself\nIt takes all of us working together to protect taxpayers’ data. The Data Security \nResource Guide for Tax Professionals can help. Download it today at \nIRS.gov/ProtectYourClients. \nPublication 5294 (EN-SP) (6-2018) Catalog Number 71263T Department of the Treasury Internal Revenue Service www.irs.gov\n", "Proteja a sus clientes; Protéjase a sí mismo\nPara proteger los datos de los contribuyentes, todos tenemos que trabajar \njuntos. La Guía de Recursos de Seguridad de Datos para los Profesionales de \nImpuestos le puede ayudar. Descárguela hoy en IRS.gov/ProtectYourClients.\nConsejos sobre la Seguridad de Datos para \nlos Profesionales de Impuestos \nVisite www.IRS.gov/ProtectYourClients, para descargar completa la Guía de \nRecursos de Seguridad de Datos para los Profesionales de Impuestos. Vea los pasos \nque puede tomar para proteger mejor a sus clientes y a su negocio.\nA continuación, una muestra de la Guía de Recursos de Seguridad de Datos: \n\n Aprenda a reconocer los correos electrónicos de phishing, sobre todo aquellos que fingen ser del IRS, \nde servicios electrónicos, un proveedor de software tributario o un proveedor de almacenamiento en la \nnube. Nunca pulse en un enlace ni abra cualquier anexo de un correo electrónico sospechoso. Recuerde: \nEl IRS nunca inicia contacto inicial por correo electrónico con los profesionales de impuestos sobre las \ndeclaraciones, reembolsos o solicitudes de información financiera o de contraseñas confidenciales. \n\n Establezca un plan de seguridad de datos, utilizando la Publicación 4557 del IRS, Safeguarding Taxpayer \nData (Cómo salvaguardar los datos del contribuyente), en inglés, y Small Business Information Security – \nThe Fundamentals (Seguridad de la Información de Negocios Pequeños – Los Fundamentos), en inglés, \ndel Instituto Nacional de Estándares y Tecnología.\n\n Revise los controles internos: \n\n Instale el software de seguridad anti-malware/anti-virus en todos los dispositivos (computadoras \nportátiles, computadoras de escritorios, enrutadores, tabletas y teléfonos) y mantenga el software \nconfigurado para que se actualice automáticamente. \n\n Utilice contraseñas fuertes y únicas de 8 o más caracteres mixtos, las contraseñas protegen todos \nlos dispositivos inalámbricos; utilice una frase o palabras que sean fáciles de recordar y cambie las \ncontraseñas periódicamente. \n\n Encripte todos los archivos/correos electrónicos y utilice contraseñas fuertes para protegerlos. \n\n Haga una copia de seguridad de sus datos confidenciales y guárdela en un lugar externo y seguro que \nno esté conectado a tiempo completo a una red. \n\n Borre o destruya los discos duros de las computadoras e impresoras anteriores que contengan datos \nconfidenciales.\n\n Limite el acceso a los datos de los contribuyentes a sólo a las personas que tienen que saberlos.\n\n Verifique semanalmente la cuenta de los servicios electrónicos del IRS, para ver el número de \ndeclaraciones presentadas con el Número de Identificación de Presentación Electrónica (EFIN, por sus \nsiglas en inglés).\n\n Informe todo robo o pérdida de datos al Enlace del IRS con las partes interesadas (en inglés) apropiado.\n\n Manténgase conectado con el IRS a través de las inscripciones al Boletín electrónico para los \nProfesionales de Impuestos (en inglés), QuickAlerts (en inglés) y los Medios Sociales.\nla Guía de Recursos de Seguridad de Datos para los Profesionales de Impuestos también detalla las \nseñales de robos de datos, explica cómo informar de robos al IRS y proporciona enlaces a recursos \nimportantes sobre el robo de datos en IRS.gov. Descargue su guía hoy.\nPublication 5294 (EN-SP) (6-2018) Catalog Number 71263T Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
p5200.pdf	0518 Publ 5200 (PDF)	https://www.irs.gov/pub/irs-pdf/p5200.pdf	[ "Affordable Care Act: \nWhat Employers Need to Know\nPublication 5200 (Rev. 5-2018) Catalog Number 67496C Department of the Treasury Internal Revenue Service www.irs.gov\nThe Affordable Care Act contains tax provisions that affect employers. The number of employees an employer has \nduring the current year determines whether it is an applicable large employer for the following year. An employer's \nsize determines which parts of the law apply to which employers.\n• ALEs are generally those with 50 or more full-time employees, including full-time equivalent employees.\n• Employers with fewer than 50 full-time employees, including full-time equivalent employees, are not ALEs.\nFewer than 50 employees\n50 or more employees \n(applicable large employers)\nInformation Reporting\n• All employers that pr\n \novide self-insured health\ncoverage to their employees must file an annual \nreturn reporting certain information for each\nemployee they cover. They also must furnish to\neach covered individual a statement that includes\nthe same information provided to the IRS.\n• If an employer of\n \nfers coverage through an\ninsurance policy, the issuer of the insurance policy\nfiles the return and furnishes the statement.\nPayments \nEmployers with fewer than 50 full-time employees, \nincluding full-time equivalent employees, are not \nsubject to the employer shared responsibility \nprovisions. \nSHOP Eligibility \n \nEmployers may be able to purchase insurance \nthrough the Small Business Health Options Program \n(SHOP) Marketplace.\nInformation Reporting\n• \nALEs must file information returns with the IRS about the\nhealth coverage they offered and furnish a statement to\nemployees about the coverage offered.\n• \nIf an ALE provides self-insured coverage, it also includes\ninformation about covered individuals on the information\nreturn.\nPayments \nIn general, ALEs may be subject to an employer shared \nresponsibility payment if they do not offer affordable \ncoverage that provides minimum value to their full-time \nemployees and their dependents, and at least one full-time \nemployee gets a premium tax credit. \nSHOP Eligibility \nAn ALE’s ability to purchase insurance through the Small \nBusiness Health Options Program Marketplace depends \non the number of its full-time employees, including full-time \nequivalent employees, and the state Marketplace. \n Exactly 50: An ALE with exactly 50 full-time employees, \nincluding full-time equivalent employees, can use the \nSHOP Marketplace.\n \n \nUp to 100: Some states make the SHOP Marketplace \navailable to businesses that have up to 100 full-time \nemployees, including full-time equivalent employees. \nThese ALEs can contact the state Department of \nInsurance or the SHOP Call Center at 1-800-706-7893 \nto find out if the SHOP Marketplace is available to them.\nFind out more about the tax provisions of the \nAffordable Care Act at IRS.gov/aca\nCredits \nEmployers may be eligible for the small business health \ncare tax credit if they meet all of the following conditions:\n  cover at least 50 percent of employees’ premium costs, \n  have fewer than 25 full-time equivalent employees, \n  pay average annual wages per full-time equivalent \n \nemployee of less than $53,000 in tax year 2017, and \npurchase their coverage through the SHOP Marketplace. \n" ]
p5027.pdf	0518 Publ 5027 (PDF)	https://www.irs.gov/pub/irs-pdf/p5027.pdf	[ "Identity Theft Information for Taxpayers \nIdentity theft \nplaces a burden on \nits victims \nand presents \na challenge to \nmany businesses, \norganizations and \ngovernments, \nincluding the IRS. \nThe IRS combats \nthis crime with an \naggressive strategy \nof prevention, \ndetection and \nvictim assistance. \nPublication 5027 (Rev. 5-2018) Catalog Number 67495R Department of the Treasury Internal Revenue Service www.irs.gov\nWhat is tax-related identity theft? \nTax-related identity theft occurs when someone \nuses your stolen Social Security number (SSN) to \nfile a tax return claiming a fraudulent refund. If you \nbecome a victim, we are committed to resolving \nyour case as quickly as possible. \nYou may be unaware that this has happened until \nyou e-file your return and discover that a return \nalready has been filed using your SSN. Or, the IRS \nmay send you a letter saying it has identified a \nsuspicious return using your SSN.\nKnow the warning signs \nBe alert to possible tax-related identity theft if you \nare contacted by the IRS about: \n• More than one tax return was filed for you,\n• You owe additional tax, have a refund offset or \nhave had collection actions taken against you for \na year you did not file a tax return, or\n• IRS records indicate you received wages or \nother income from an employer for whom you \ndid not work.\nSteps for victims of identity theft \nIf you are a victim of identity theft, the Federal \nTrade Commission recommends these steps:\n• File a complaint with the FTC at identitytheft.gov. \n• Contact one of the three major credit bureaus to \nplace a ‘fraud alert’ on your credit records: \n• www.Equifax.com 1-800-525-6285\n• www.Experian.com 1-888-397-3742\n• www.TransUnion.com 1-800-680-7289\n• Close any financial or credit accounts opened by \nidentity thieves \nIf your SSN is compromised and you know or \nsuspect you are a victim of tax-related identity \ntheft, the IRS recommends these additional steps: \n• Respond immediately to any IRS notice; call \nthe number provided.\n• Complete IRS Form 14039, Identity Theft \nAffidavit, if your e-file return rejects because \nof a duplicate filing under your SSN or you are \ninstructed to do so. Use a fillable form at \nIRS.gov, print, then attach form to your paper \nreturn and mail according to instructions. \n• Continue to pay your taxes and file your tax return, \neven if you must do so by paper. \n• If you previously contacted the IRS and did not \nhave a resolution, contact us for specialized \nassistance at 1-800-908-4490. We have teams \navailable to assist.\nMore information is available at: IRS.gov/identitytheft \nor FTC’s identitytheft.gov. \nAbout data breaches and your taxes \nNot all data breaches or computer hacks result in \ntax-related identity theft. It’s important to know what \ntype of personal information was stolen.\nIf you’ve been a victim of a data breach, keep in \ntouch with the company to learn what it is doing \nto protect you and follow the “Steps for victims of \nidentity theft.” Data breach victims should submit \na Form 14039, Identity Theft Affidavit, only if your \nSocial Security number has been compromised and \nIRS has informed you that you may be a victim of \ntax-related identity theft or your e-file return was \nrejected as a duplicate.\nHow you can reduce your risk \nJoin efforts by the IRS, states and tax industry to \nprotect your data. Taxes. Security. Together. We all \nhave a role to play. Here’s how you can help:\n• Always use security software with firewall and \nanti-virus protections. Use strong passwords. \n• Learn to recognize and avoid phishing emails, \nthreatening calls and texts from thieves posing as \nlegitimate organizations such as your bank, credit \ncard companies and even the IRS. \n• Do not click on links or download attachments from \nunknown or suspicious emails.\n• Protect your personal information and that of any \ndependents. Don’t routinely carry Social Security \ncards, and make sure your tax records are secure. \nSee Publication 4524, Security Awareness for \nTaxpayers to learn more.\nNOTE: The IRS does not initiate contact with \ntaxpayers by email to request personal or financial \ninformation. This includes any type of electronic \ncommunication, such as text messages and social \nmedia channels.\n" ]
p5027sp.pdf	0518 Publ 5027 (SP) (PDF)	https://www.irs.gov/pub/irs-pdf/p5027sp.pdf	[ "Información de Robo de Identidad para \nlos Contribuyentes\nEl robo de \nidentidad \nconstituye una \ncarga para sus \nvíctimas y presenta \nun desafío para \nmuchas empresas, \norganizaciones \ny gobiernos, \nincluyendo el IRS. \nEl IRS combate \neste delito con una \nagresiva estrategia \nde prevención, \ndetección y \nasistencia a las \nvíctimas.\nPublication 5027 (SP) (Rev. 5-2018) Catalog Number 67684M Department of the Treasury Internal Revenue Service www.irs.gov\n¿Qué es el robo de identidad relacionado con los \nimpuestos? \nEl robo de identidad relacionado con los impuestos \nocurre cuando alguien roba su Número de Seguro \nSocial (SSN) y lo usa para presentar una declaración \nde impuestos y reclamar un reembolso fraudulento. \nSi usted llega a ser víctima, estamos comprometidos \na resolver su caso lo más rápido posible. \nPuede que no se dé cuenta de que esto le haya \npasado hasta que presente su declaración \nelectrónicamente y descubre que ya se presentó una \ndeclaración mostrando su SSN. O, puede que el IRS \nle envíe una carta informándole que ha \nidentificado una declaración sospechosa mostrando \nsu SSN. \nConozca las señales \nEsté atento a la posibilidad del robo de identidad \ntributaria si el IRS o su preparador/proveedor de \nimpuestos se comunica con usted porque: \n• Se presentaron más de una declaración de\nimpuestos para usted\n• Usted adeuda impuesto adicional, su reembolso va\na ser aplicado a otra deuda, o si se han \nempezado acciones de cobros contra usted \nreferente a un año en que usted no presentó una \ndeclaración de impuestos, o\n• Los registros del IRS indican que usted recibió\nsueldos u otros ingresos de un empleador para \nquien usted no trabajó. \nPasos que las víctimas del robo de identidad \ndeben tomar \nSi usted ha sido víctima el robo de identidad, la \nComisión Federal de Comercio le recomienda hacer \nlo siguiente: \n• Presentar una queja ante la Comisión Federal de\nComercio (FTC por sus siglas en inglés) en \nrobodeidentidad.gov, \n• Ponerse en contacto con una de las tres agencias\nprincipales de crédito, para adjuntar la “Alerta por \nFraude” a su registro de crédito: \n• www.Equifax.com 1-800-525-6285\n• www.Experian.com 1-888-397-3742\n• www.TransUnion.com 1-800-680-7289\n• Cierre cualquier cuenta financiera o cuenta de\ncrédito que abrieron los ladrones de identidad.\nSi su SSN ha sido comprometido y usted sabe que \nha sido, o sospecha haber sido víctima del robo de \nidentidad relacionado con los impuestos, el IRS le \nrecomienda hacer también lo siguiente: \n• Responder inmediatamente a cualquier aviso que\nreciba del IRS; llamar al número de teléfono \nindicado.\n• Completar el Formulario 14039 (SP), Declaración\nJurada sobre el Robo de Identidad, si su \ndeclaración electrónica le fue rechazada por \nduplicidad de presentación mostrando su SSN, o \nsi alguien le indica que debe completarlo. Utilice \nel formulario electrónico rellenable disponible \nen IRS.gov, complételo, imprímalo y envíelo por \ncorreo junto a su declaración de acuerdo a las \ninstrucciones. \n• Continuar pagando sus impuestos y presentando\nsu declaración de impuestos, aunque tenga que \nhacerlo en papel. \n• Si ya se ha comunicado con el IRS anteriormente\ny no consiguió resolución del problema, vuelva a \ncomunicarse con nosotros en 1-800-908-4490 para \nrecibir una atención especializada. Disponemos de \npersonal que puede ayudarle. \nHay más información disponible en: https://\nwww.irs.gov/es/identity-theft-fraud-scams o en \nrobodeidentidad.gov, la página del FTC. \nInformación de la filtración de información y sus \nimpuestos\nNo toda filtración de información o pirateo resulta en \nel robo de identidad relacionado con los impuestos. \nEs importante saber qué de tipo de información \npersonal le fue robado. \nSi ha sido víctima de la filtración de información, \nmantenga contacto con la compañía para estar \nenterado de lo que se está haciendo para protegerle \na usted, y cumpla los “Pasos que las víctimas \ndel robo de identidad deben tomar.” Las víctimas \nde la filtración de datos sólo deben completar el \nFormulario 14039 (SP), Declaración Jurada sobre el \nRobo de Identidad si su número de Seguro Social se \nha puesto en riesgo, y el IRS les ha informado que \npueden haber sido víctimas de fraude tributario por \nrobo de identidad, o si su declaración electrónica les \nfue rechazada por ser duplicado. \nCómo reducir su riesgo \nÚnase a los esfuerzos del IRS, los estados, y la \nindustria de impuesto para proteger sus datos. \nImpuestos. Seguridad. Unidos. Todos tenemos un \npapel que desempeñar. Usted puede ayudar de esta \nmanera: \n• Siempre use software de seguridad que\ntenga protecciones de firewall y antivirus. Use \ncontraseñas fuertes. \n• Aprenda a reconocer y evitar los emails de phising,\nllamadas amenazadoras y mensajes de texto de los \nladrones que se hacen pasar por organizaciones \nlegítimas, tales como su banco, compañías de la \ntarjeta de crédito y aún el IRS. \n• No pulse en enlaces ni descargue archivos de\ncorreo electrónico enviado por gente desconocida \no sospechosa.\n• Proteja sus datos personales y los de sus\ndependientes. No cargue de costumbre las tarjetas\nde Seguro Social, y asegure que sus registros\ntributarios estén seguros.\nVea la Publicación 4524, Security Awareness \nfor Taxpayers (Conciencia de seguridad para \ncontribuyentes) para leer más, en inglés.\nNOTA: El IRS nunca inicia contacto con los \ncontribuyentes por email, ni les pide información \npersonal o financiera por esa vía. Esto incluye \ncualquier clase de comunicación electrónica, tales \ncomo mensajes de texto y los medios sociales. \n" ]
p4344.pdf	0618 Publ 4344 (PDF)	https://www.irs.gov/pub/irs-pdf/p4344.pdf	[ " Tax Exempt & Government Entities \nAdvisory Committee on \nTax Exempt and Government Entities (ACT) \n2018 Report of Recommendations \nPublic Meeting \nWashington, D.C. \nJune 7, 2018 \nPublication 4344 (Rev. 6-2018) Catalog Number 38578D Department of the Treasury\nInternal Revenue Service www.irs.gov\n", "", "REPORT TABLE OF CONTENTS \n2017-2018 Member Biographies \n.................................................................................. 1 \nGeneral Report of the ACT .......................................................................................... 5 \nEmployee Plans Subgroup \n.......................................................................................... 9 \nRecommendations Regarding Re-Opening the Determination Letter Program in Certain \nCircumstances \nEmployee Plans Subgroup \n........................................................................................ 21 \nRecommendations Regarding Missing Participants \nExempt Organizations Subgroup \n.............................................................................. 37 \nRecommendations Regarding Incentivizing Universal E-Filing for Form 990 \nIndian Tribal Government Subgroup ......................................................................... 53 \nRecommendations Regarding IRS Sharing of Taxpayer Information with Tribal \nGovernment Tax Programs \nTax Exempt Bonds Subgroup .................................................................................... 65 \nRecommendations to Encourage Self-Compliance by Issuers of Tax-Advantaged \nObligations \n", "This page intentionally left blank\n", "MEMBER BIOGRAPHIES \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n1 \nADVISORY COMMITTEE ON \nTAX EXEMPT AND GOVERNMENT ENTITIES \n(ACT) \n2017-2018 Member Biographies \nSusan E. Bernstein, New York, New York \nSusan Bernstein is special counsel in the New York office at Schulte Roth & Zabel LLP, \nwhere she has been advising employers and plan sponsors on ERISA, employee \nbenefits and executive compensation for 24 years. Bernstein has experience working \nwith all types of employee plans including qualified and nonqualified plans. Bernstein is \nco-chair of the Employee Benefit and Compensation Committee for the New York State \nBar Association and serves on the Executive Compensation and Benefits Committee for \nthe New York City Bar Association. Bernstein has written numerous articles on \nemployee benefit issues in addition to being a frequent speaker on employee benefit \ntopics. Bernstein was named one of Employee Benefit Adviser’s Most Influential \nWomen in Benefit Advising. Bernstein holds a J.D. from the Benjamin N. Cardozo \nSchool of Law, received her B.A. from the University of Pennsylvania and is a member \nof the New York Bar. \nJudith Boyette, San Francisco, California \nJudith Boyette is a partner in Hanson Bridgett LLP, a San Francisco law firm, and is the \nsenior partner in the firm’s Employee Benefits Group. Prior to joining her law firm, \nBoyette spent more than 10 years at the University of California as the Associate Vice \nPresident of Human Resources and Employee Benefits. Boyette’s clients include single \nemployer and multi-employer plans, 403(b) plans, church plans and governmental \nplans. Boyette received a J.D. from the Hastings College of the Law and is a member of \nthe California Bar. \nNatasha Cavanaugh, Seattle, Washington \nNatasha Cavanaugh is a tax attorney for the Bill & Melinda Gates Foundation. Prior to \njoining the Gates Foundation, Cavanaugh served as lead tax attorney at a major public \nresearch university where she managed complex tax matters, including the university's \nmedical resident FICA tax refund claim. When in private practice, Cavanaugh \n", "MEMBER BIOGRAPHIES \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n2 \nrepresented educational organizations, museums, private foundations and other tax-\nexempt organizations. Cavanaugh has a J.D., University of Virginia, M.A., Sociology \nand a B.A., Economics, Stanford University. \nDavid Danenfelzer, Austin, Texas \nDavid Danenfelzer is a community development professional committed to advancing \nthe fields of nonprofit management, community planning and public finance. His current \nemployer, Texas State Affordable Housing Corporation, is a statewide nonprofit housing \nfinance corporation. Danenfelzer has helped Texas State Affordable to increase \ninvestment in affordable housing, redesigned its multifamily bond finance programs and \ncreated the first statewide affordable housing land bank. Danenfelzer is an alumnus of \nthe University of Wisconsin at Madison and received his MSCRP at the University of \nTexas at Austin. \nMichael Engle, Kansas City, Missouri \nMichael Engle has extensive experience working with tax-exempt organizations and \ngovernmental entities on various tax issues including employment tax. He has direct \nexperience working with nonprofit hospitals and colleges and universities. He has \nwritten a number of technical articles and has been a presenter for conferences and \nwebinars. He is a CPA and actively involved with the AICPA. He serves on the BKD, \nLLP nonprofit committee and is the leader of their health care committee. He is involved \nwith the AICPA and Missouri Society of CPAs. \nMarcelino Gomez, Phoenix, Arizona \nMarcelino Gomez previously served as the Assistant Attorney General (Tax and \nFinance) at the Navajo Nation Department of Justice for 26 years and as an Assistant \nGeneral Counsel at the Salt River Pima-Maricopa Indian Community. Gomez \nrepresented the tribal governments on matters related to federal and state taxes \nincluding the risk management, employee benefit and retirement programs. Gomez is \nnow in private practice in Phoenix, Arizona. Gomez received a B.B.A. in Accounting \nfrom New Mexico State University and a J.D. from the University of Texas School of \n", "MEMBER BIOGRAPHIES \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n3 \nLaw. Gomez is a member of the State Bars of Arizona, New Mexico and Texas, the \nNavajo Nation Bar Association and the ABA Tax Section. \nWilliam Johnson, Dallas, Texas \nWilliam Johnson is the Managing Director for First Southwest Asset Management. \nJohnson is responsible for managing, mentoring and strategic planning for 18 rebate \nprofessionals who serve clients nationwide. His client relationship responsibilities \ninclude rebate liability planning and implementation of tax law changes for tax-exempt \nobligation issuers. Johnson is responsible for developing and implementing post \nissuance rebate compliance policies and procedures for arbitrage clients including not \nfor profit, state and local government, and private activity issuers. Johnson earned his \nB.B.A. degree in Accounting from Southern Methodist University and an M.S. degree in \nTaxation from Texas Tech University. Johnson is a member of the AICPA, Texas \nSociety of CPAs and is a licensed CPA in Texas. Johnson is also registered with FINRA \nas a General Securities Representative, Series 7; General Securities Principal, Series \n24; Municipal Advisor Representative, Series 50 and a Uniform Securities Agent, Series \n63. \nAndrew Lipkin, New York, New York \nAndrew Lipkin is an attorney and now Senior Tax Counsel for New York City, and has \nmanagement responsibility for other attorneys. He provides counsel to his employer, \nand is familiar with issue affecting federal, state and local governments. \nCindy M. Lott, New York, New York \nCindy Lott serves as Academic Program Director for Nonprofit Management Programs \nat Columbia University’s School of Professional Studies. Prior to her current position, \nLott served as Executive Director and Senior Counsel to the National State Attorneys \nGeneral Program at Columbia Law School, and within that program was the developer \nand lead counsel to the Charities Regulation and Oversight Project from 2006 to 2015. \nCurrently, Lott is also a Senior Fellow at the Center on Nonprofits and Philanthropy at \nthe Urban Institute, working in conjunction with the Institute’s Tax Policy and Charities \nproject. Lott develops and moderates a series of national convenings on state and \n", "MEMBER BIOGRAPHIES \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n4 \nfederal regulation of the charitable sector and is engaged in research regarding \nregulatory capacity and enforcement at the state level. Lott is a graduate of the Yale \nLaw School and clerked for the United States Court of Appeals, First Circuit. Lott is \nadmitted to practice in the District of Columbia, Indiana and Massachusetts. \nJean Swift, Mashantucket, Connecticut \nJean Swift is the Treasurer of the Mashantucket Pequot Tribal Council where she has \nserved since October 2013. She chairs the Tribe’s Finance and Economic Development \nCommittees, and serves as Vice Chair for the Tribe’s Endowment Trust Board of \nDirectors. Jean is a CPA in the State of Connecticut, and a board member for the \nConnecticut Community Credit Union, serving as its Supervisory Committee \nChairperson. She also serves on the board for the Eastern Connecticut Chamber of \nCommerce, and is serving a three-year term on the Advisory Council for the IRS TE/GE, \nrepresenting Indian Tribal Governments. Swift has a B.S. in Business Administration \nfrom the University of Connecticut and an M.B.A. from the Keller Graduate School of \nManagement at DeVry University. \n", " \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n5 \nGENERAL REPORT \nOF THE ADVISORY COMMITTEE ON \nTAX EXEMPT AND GOVERNMENT ENTITIES (ACT) \n \nThis General Report is presented in connection with the 17th annual public meeting of \nthe Internal Revenue Service (IRS) Advisory Committee on Tax Exempt and \nGovernment Entities (ACT). \nThe ACT was established in 2001 with the purpose of fostering public discussion of \nissues relevant to five Tax Exempt and Government Entities (TE/GE) functions. The \nCharter for the ACT provides that the ACT members will present in an organized and \nconstructive fashion the interested public’s observations about current or proposed \nTE/GE programs and procedures and will suggest improvements. As described in its \nCharter, the ACT’s purpose is to provide an organized public forum for discussion \nbetween IRS officials and representatives of the five areas within the jurisdiction of the \nTE/GE Division: Employee Plans (EP), Exempt Organizations (EO), Federal, State and \nLocal Governments (FSLG), Indian Tribal Governments (ITG) and Tax Exempt Bonds \n(TEB). This year, of the ten members of the ACT, two represent EP, three represent \nEO, one represents FSLG, two represent ITG and two represent TEB. These five \ngroups were designed to ensure that substantive areas that may easily be otherwise \noverlooked received an opportunity to communicate to the IRS about trends, concerns \nand opportunities. Historically, the ACT has interacted with IRS leadership to address \nissues affecting TE/GE constituents, which represents more than three million \ncustomers and entities and approximately $245 billion in federal tax expenditures. \nAlthough not subject to income taxes, the TE/GE entities must comply with specialized \nand highly complex provisions of tax law. It is also important to note the extremely \ndiverse customer base served, including small local community organizations and \nmunicipalities to major universities, huge pension funds, state governments, Indian tribal \ngovernments and complex tax-exempt bond issuers. \nFor 17 years, the ACT’s members have had the opportunity to report to the IRS and the \npublic on specific aspects of the TE/GE interactions with its stakeholders providing an \n", "GENERAL REPORT \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n6 \nimportant link to the stakeholder public. TE/GE uses the ACT and its functional area \nsubgroups for ongoing consultation in the hope of improving the administration of the \ntax law and the relationship of the IRS to its constituencies. This year the ACT presents \nthe following five reports to the Commissioner, TE/GE Division: \n• Employee Plans: Recommendations Regarding Re-Opening the Determination \nLetter Program \n• Employee Plans: Recommendations Regarding Missing Participants \n• Exempt Organizations: Recommendations Regarding Incentivizing E-Filing for \nForm 990 \n• Indian Tribal Governments: Recommendations Regarding IRS Sharing of \nTaxpayer Information with Tribal Government Tax Programs \n• Tax Exempt Bonds: Recommendations to Encourage Self-Compliance by \nIssuers of Tax-Advantaged Obligations \nThe ACT appreciated the cooperation of the IRS and access to its personnel and \nresources to ensure that the ACT can present meaningful insight and recommendations \nto the IRS. The ACT worked with numerous constituent groups -- their collaborative \nefforts made our recommendations possible. The ACT hopes these recommendations \nwill prove helpful to TE/GE personnel and the communities with which they interact. \nAcknowledgements and Recognition \nAs each year passes, we have a number of ACT members who completed their terms: \n• Susan Bernstein, Schulte Roth & Zabel LLP (EP) \n• Judith Boyette, Hanson Bridgett LLP (EP) \n• Natasha Cavanaugh, Bill & Melinda Gates Foundation (EO) \n• Cindy Lott, Columbia University School of Professional Studies (EO) \n• Marcelino Gomez, Private Practice (ITG) \n• David Danzenfelzer, Texas State Affordable Housing Association (EO) \n• William Johnson, First Southwest (TEB) \n", "GENERAL REPORT \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n7 \nEach member has made significant contributions to the ACT. I would like to thank each \nof these members for their support, unique insights, wisdom, service and friendship. It \nhas been a pleasure and a privilege to get to know and work with all the departing \nmembers. \nThe ACT wishes to acknowledge and express our ongoing gratitude for the IRS’s \nwillingness to look to the ACT for its insights. We would like to thank IRS leadership for \ntheir ongoing support of our activities over the past year. The ACT specifically thanks \nCommissioner John Koskinen and Acting Commissioner David Kautter for their \nleadership, Commissioner Sunita Lough and Acting Commissioner David Horton for \ntheir input and interest, all the TE/GE Division directors, and all the TE/GE staff for the \nsupport and assistance you’ve provided to the ACT throughout the year. The members \nof the ACT recognize that the IRS continues to dedicate significant resources to the \nACT, even in light of very significant constraints on its operations. However, the insights \nprovided by the ACT reports would not be possible without the IRS’s greatest strength – \nits dedicated employees – and their willingness to work in a collaborative and open \nmanner with the ACT. Special thanks to Mark O’Donnell, the Designated Federal Officer \nto the ACT and TE/GE’s Communications & Liaison Director and his team, Melaney \nPartner and Nicole Swire for handling the logistics for our meetings, conference calls \nand technology needs for surveys and other information-gathering activities. Special \nthanks, as well, to all those who participated in the surveys, focus groups and other \ninformation gathering critical to the analysis and recommendations made in the various \nsubcommittee reports. \nLastly, in that this report also concludes my term on the ACT, I include a few personal \nnotes of appreciation. For me, serving on the ACT for the past three years has been a \nrewarding personal and professional experience, and being chair this year has been \nexceptionally interesting as I have been able to participate in dramatic changes being \nmade within TE/GE and to the ACT. I enjoyed working with and learning from all the \nTE/GE leadership and the other ACT members with whom I have served. I would \nparticularly like to take this opportunity to thank Vice Chair Natasha Cavanaugh for all \nher wisdom and efforts. \n", "GENERAL REPORT \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n8 \nOn behalf of the ACT, we hope that our input has been helpful to the IRS and to the \nconstituent groups that we serve. We further hope that the ACT continues to have an \nimportant role in the future in fostering public discussion of issues relevant to five TE/GE \nfunctions and improving the administration of the tax law and the relationship of the IRS \nto its constituencies. \nSusan E. Bernstein \nChair, June 2017 to 2018 \n \n", " \n \nADVISORY COMMITTEE ON \nTAX EXEMPT AND GOVERNMENT ENTITIES \n(ACT) \nEmployee Plans Subgroup \nRecommendations Regarding Re-Opening the Determination Letter Program \nJudith Boyette, Project Leader \nSusan E. Bernstein \nAndrew G. Lipkin \nJune 7, 2018\n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n10 \nRECOMMENDATIONS REGARDING RE-OPENING THE DETERMINATION LETTER \nPROGRAM \n \nI. \nEXECUTIVE SUMMARY \n.................................................................................. 11 \nII. \nBACKGROUND \n................................................................................................. 11 \nIII. \nRECOMMENDATIONS ..................................................................................... 14\n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n11 \nI. \nEXECUTIVE SUMMARY \nThe 2015-2016 report by the Employee Plans Subgroup (EP Subgroup) of the ACT \nexamined the major restructuring of the Internal Revenue Service determination letter \nprogram for qualified plans (the Determination Letter Program) and the resulting impact \non the various constituents of the employee plans community (EP Community). As a \nfollow-up to that report, this EP Subgroup has chosen to further analyze and make \nrecommendations regarding the circumstances under which it may be appropriate for \nthe IRS Office of Employee Plans (EP) (the part of the Tax Exempt and Government \nEntities Division (TE/GE) of the IRS responsible for qualified pension plans) to re-open \nthe Determination Letter Program under certain defined circumstances. In undertaking \nthis analysis, the EP Subgroup is acutely aware of the constraints that have been \nplaced on EP due to budgetary shortfalls and personnel reductions. The EP Community \ngreatly appreciates the willingness of EP to consider opening the Determination Letter \nProgram for individually designed retirement plans that have made amendments since \nthe issuance of their last favorable determination letter. The willingness of the IRS and \nthe Department of Treasury to consider a potential expansion of the Determination \nLetter Program for a limited time period was publicly acknowledged in Notice 2018-24.1 \nNotice 2018-24 requests comments by June 4, 2018, as to the specific types of plans \nand the circumstances (other than initial qualification and plan termination) for which the \nIRS might consider accepting determination letter applications during the 2019 calendar \nyear. The EP Subgroup hopes that this report, along with other public comments, will be \nuseful in the IRS review process. \nII. \nBACKGROUND \nOn July 21, 2015, the IRS announced2 that the staggered five-year remedial \namendment cycle system (the Cycle System)3 for determination letters would end on \n \n \n1 Notice 2018-24, IRB 2018-17, 507. \n2 Announcement 2015-19, IRB 2015-32, 157. \n3 The Cycle System was created under Revenue Procedure 2005-66 (2005-2 C.B. 509, August 26, 2005). \n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n12 \nJanuary 31, 2017, at the conclusion of the Cycle A submission period. After that date, \nsponsors of individually designed plans are able to submit requests for determination \nletters only upon initial qualification or termination of a plan, except for limited to-be-\nspecified-later exceptions. \nSection 401(b) of the Internal Revenue Code (IRC)4 provides for a remedial amendment \nperiod during which a plan may be retroactively amended to comply with the IRC \nqualification requirements. The IRS used its discretion to establish five-year remedial \namendment periods under the Cycle System based on the assigned cycle for the plan \nsponsor.5 Submissions in the Cycle System had to demonstrate that interim \namendments for items on the Cumulative List of Changes in Plan Qualification \nRequirements (Cumulative List) issued for that plan's cycle had been timely adopted. In \ngeneral, plan sponsors of individually designed plans that wanted to preserve reliance \non a plan’s favorable determination letter had to apply for a new determination letter for \neach remedial amendment cycle during the last 12 months of their plan’s remedial \namendment cycle (in other words, between February 1 and January 31 of the last year \nof the cycle). In this way, the Cycle System had allowed plan sponsors or plan \nadministrators to file for a determination letter every five years to cover plan \namendments made since the issuance of the prior determination letter (both \ndiscretionary and Cumulative List amendments). Plan sponsors were assigned to a \nCycle, lettered sequentially as Cycles \"A\" through \"E,\" based on the last digit of the plan \nsponsor’s federal employer identification number (EIN), with special submission cycles \nfor governmental, multiple employer and multiemployer plans. \nA favorable IRS determination letter verifies that the sponsor has timely amended its \nplan document to incorporate all required law and regulatory changes since the \nissuance of the immediately preceding determination letter and that all the discretionary \namendments made to the plan were timely and met substantive requirements. The \n \n \n4 All section references are to the Internal Revenue Code of 1986, as amended, and the regulations thereunder, \nunless otherwise specified. \n5 See Treas. Reg. Section 1.401(b)-1(f); Rev. Proc. 2007-44, 2007-28 IRB 54. \n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n13 \ndetermination letter only addresses the plan document requirements of the IRC. It does \nnot address operation of the plan. Nevertheless, because of the protection it offers from \ndisqualification on the account of document failures, its availability had been viewed as \nintegral to a plan sponsor’s decision to offer and maintain a plan.6 \nAfter the IRS ended the Cycle System, the IRS issued guidance to clarify that expiration \ndates included in determination letters issued prior to January 4, 2016, will no longer be \noperative, and that determination letters issued after January 4, 2016, will no longer \ninclude expiration dates.7 However, IRS guidance continues to indicate that a \ndetermination letter “may not be relied upon after a change in material fact or the \neffective date of a change in law [except as specifically provided in Revenue Procedure \n2018-4].”8 Without further guidance from the IRS on what might constitute a “change in \nmaterial fact,” plan sponsors are concerned that making any change could jeopardize \nthe audit protection afforded by having a current favorable determination letter. \nWhile the IRS stated in Announcement 2015-19 that it was contemplating allowing \nindividually designed plans to apply for determination letters in certain limited situations, \nthe IRS has not yet specified the parameters for any such limited submissions. In Notice \n2018-24, the IRS now has requested comments regarding the types of plans and \ncircumstances under which such a limited re-opening might occur during the 2019 \ncalendar year. This report provides recommendations regarding parameters that could \nbe established to allow for implementation by the IRS of a limited re-opening for \ndetermination letter applications for individually designed plans not just for calendar \nyear 2019, but also more broadly and systematically. \n \n \n6 If a plan is tax-qualified, employer contributions and earnings on contributions are not included in the employee’s \ntaxable income until such amounts are distributed (even though the arrangement is funded and even if benefits are \nvested). Additionally, if tax-qualified, many plan distributions can be rolled over to another type of retirement plan or \nIRA for further deferral of income inclusion. In the case of a taxable employer, the employer is entitled to a current \ndeduction (within certain limits) for contributions even though the contributions are not currently included in \nemployees’ income. The contributions and earnings are held in a tax-exempt trust, which enables the plan’s assets to \ngrow on a tax-free basis until distribution. Loss of tax-qualified status thus involves significant tax risk for all parties. \n7 Rev. Proc. 2018-4, 2018-1 IRB 146, Section 23.02(2). \n8 Rev. Proc. 2018-4, 2018-1 CB 121, Section 23.02(1). \n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n14 \nThe EP Subgroup took multiple steps to determine the views of the EP Community and \nto develop its recommendations regarding the limited re-opening of the Determination \nLetter Program. The steps included a review of the Comment Letters received by the \nIRS regarding the ending of the Cycle System focusing on comments pertaining to the \nlimited re-opening issue. The EP Subgroup also held discussions with a number of \nprofessional groups and associations within the EP Community. Finally, the EP \nSubgroup solicited background information from EP personnel. Robert S. Choi, Director \nof EP during the period of the development of this report, generously made himself and \nhis staff available so that the EP Subgroup could obtain important background \ninformation used in shaping the EP Subgroup's recommendations. EP also provided the \nEP Subgroup with pertinent statistical data, which provided valuable insight into the \nnature and volume of determination letter application filings, the various types of plans \nsubmitting applications, the status of IRS case processing under the last cycle and other \nrelated information. \nThe feedback received by the EP Subgroup from the EP Community was uniformly \npositive when learning that EP is considering re-opening the Determination Letter \nProgram for certain situations and that the IRS is receptive to receiving input on \npossible approaches. \nIII. \nRECOMMENDATIONS \nThe EP Subgroup continues to believe that an opportunity to receive an updated IRS \ndetermination letter serves as an important adjunct to the IRS audit program, and would \nplay a major role in encouraging plan sponsors and plan administrators to regularly \nreview not only their plan documents, but also plan operations, in preparation for \nperiodic IRS filings. These recommendations are offered in the spirit of encouraging the \nIRS to consider providing this service on a limited basis. \n1. \nConfirm through easily accessible information sources, such as the IRS website \nand IRS presentations to EP Community associations, that the plan sponsor or \nplan administrator may continue to rely on a favorable determination letter issued \nunder the Cycle System with respect to all plan language other than amended \n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n15 \nlanguage, provided that there has been no change in the law that would affect \nthe portion of the plan that has not been amended. \n2. \nInstitute a new procedure to allow for a limited scope determination letter under \nwhich a plan sponsor or plan administrator could ask the IRS to review specified \nchanges since the issuance of a prior favorable determination letter. Under this \nlimited scope review process, the plan sponsor or plan administrator would \nidentify specific language that had been adopted since the last determination \nletter, in a format similar to the manner used with Form 5307, Application for \nDetermination for Adopters of Modified Volume Submitter Plans. This would \nresult in a “limited scope” determination letter that would cover only the specified \nchanges that are submitted for review. The prior favorable determination letter for \nthe plan would continue in effect for any provisions not changed since the prior \nfavorable determination letter. This limited scope review could be limited to \ndiscretionary amendments, or could also be limited to amendments addressing \nitems listed in the annual Required Amendments List. \nThe EP Subgroup recognizes that prior to the introduction of the Cycle System \nthe IRS had a limited review program using Form 6406, Short Form Application \nfor Determination for Minor Amendment of Employee Benefit Plan. In our \ndiscussions with EP staff, representatives indicated that there were problems \nwith this process because amendments that were presented as “minor” could \ninvolve more substantial changes when viewed from the standpoint of the entire \nplan document. Some IRS agents found that they had to review the entire plan \ndocument to determine if the “minor” amendments had an effect on other plan \nterms. While the EP Subgroup appreciates that there were challenges with the \nprior limited review program and a new limited scope review program may raise \nsome of the same challenges, the EP Subgroup believes that there should be a \nway to add appropriate caveats to a new “limited scope” determination letter that \nwould place the burden on the requestor to identify any such effects or the \nrequestor could not rely on the limited scope letter. \n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n16 \n3. \nAllow submission of determination letter applications for plan amendments \nrequired by major business transactions, such as plan sponsor mergers and \nacquisitions, divestitures, joint ventures and bankruptcy proceedings, as well as \nfor plan mergers and spin-offs. Without access to the determination letter \nprocess, the parties to these types of transactions likely may require plan \ntermination as a condition of closing the transaction in order to limit potential \nliability for a plan that has an outdated determination letter. While it has been the \ncase that plan terminations have been required as part of the closing \nrequirements for transactions prior to the elimination of the periodic determination \nletter program, the EP Subgroup is concerned that plan terminations will become \neven more common without the ability to obtain current letters for ongoing plans. \nMore frequent plan terminations would not be in the best interests of plan \nparticipants. Because these transactions are often time sensitive, it is \nrecommended that an expedited review process be made available in these \ncases. \n4. \nAllow submission of determination letter applications for plan amendments \nadopted to comply with requirements published annually by the Treasury and \nIRS as a Required Amendments List for individually designed plans that \ngenerally applies to changes in qualification requirements that become effective \non or after January 1, 2016.9 To facilitate the best use of the IRS reviewers' time, \nrequire that the plan sponsor or plan administrator include with the determination \nletter application a “redlined” version of the last plan document that was the \nsubject of a favorable determination letter, marked to show the subsequent \nchanges responding to the Required Amendments Lists. More generally, the EP \nSubgroup recommends that the IRS require that the plan sponsor or plan \n \n \n9 The annually issued Required Amendments List establishes the date that the remedial amendment period expires \nfor changes in qualification requirements contained on that list. The IRS has indicated that IRS review of \ndetermination letter requests for individually designed plans will be based on the applicable Required Amendments \nLists and take into account Cumulative Lists issued prior to 2016 under the Cycle System. (Rev. Proc. 2016-37, \n2016-29 IRB 136, Sections 9 and 12.) \n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n17 \nadministrator include with any determination letter application a “redlined” version \nof the last plan document that was the subject of a favorable determination letter, \nmarked to show any subsequent changes.10 This should support a more efficient \nIRS review process. \n5. \nIssue guidance that makes clear that if the only change in plan provisions is the \nname of the plan sponsor and/or the plan name (for example, in the case of an \nassumption of an ongoing plan by a buyer or in the case of a spin-off of a \n“cloned” plan as part of a divestiture transaction), then the prior favorable \ndetermination letter can be relied upon by the “new” plan sponsor.11 Since it is \nnecessary under industry practice in certain situations for the plan to provide a \ncopy of its most recent favorable determination letter (such as for investment \nvehicles, use in establishing tax-exempt status for foreign tax authorities and so \non), the IRS should implement a simple administrative process where a new \ndetermination letter with the new name of the plan sponsor and/or the new plan \nname (bearing the date of the original letter) can be issued in these situations. \n6. \nAllow submission of determination letter applications in the event of a major \nchange in the tax law applicable to tax-qualified plans and provide model \nlanguage for amendments to facilitate the review process in these cases. \n7. \nAllow submission of determination letter applications for any plan that has had \nsignificant changes, including a major design change (such as a change to a \nhybrid plan) or a novel qualification issue, that the plan sponsor or plan \n \n \n10 This would be similar to the process used with Form 4461, Application for Approval of Master or Prototype or \nVolume Submitter Defined Contribution Plan, and Form 4461-A, Application for Approval of Master or Prototype or \nVolume Submitter Defined Benefit Plan, under which the requestor must provide a description of each place where \nthe plan for which the application is being submitted is not identical word-for-word to the language of the lead plan \n(including an explanation of the purpose and effect of each difference), and a certification, made under penalty of \nperjury by the plan drafter, that the information describing where the plan language is not identical word-for-word is \ntrue and complete. \n11 The administrative action requested in this recommendation would seem to parallel the action taken in recently \nissued Revenue Procedure 2018-15 (2018-9 IRB 379). Rev. Proc. 2018-15 provides that a domestic organization \nexempt from taxation under IRC Section 501(c) is not required to file a new application for exemption under certain \ncorporate restructuring situations where the surviving entity continues to carry out the same purposes as the \norganization had been before the restructuring. \n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n18 \nadministrator believes may represent a “material change” such that reliance on \nthe most recent favorable determination letter is not appropriate. Allow \ngovernmental plans access under this exception to the extent there are \nsignificant changes in state law significantly affecting the terms of a plan. \n8. \nTo encourage conversion of individually designed plans to pre-approved plan \ndocuments when feasible, expand IRS instructions for the pre-approved 401(a) \nplan and 403(b) plan programs by providing further guidance on the type of \nchanges that would be considered \"minor modifications.\"12 The EP Subgroup \nalso urges the IRS to consider further changes to make the pre-approved plan \nprograms available as broadly as possible to the EP Community. In reviewing EP \nCommunity comments, the EP Subgroup found many of the changes suggested \nby the American Retirement Association in its comment letter to EP dated \nFebruary 23, 201613 offer practical ways to enhance the usefulness of the \nprogram. For example, adding IRC Section 457(b) plans to the existing pre-\napproved plan program would be very beneficial to the EP Community. \n9. \nIn addition, since more plan sponsors are now contemplating conversion to a \npre-approved plan option, the IRS should consider extending adoption deadlines \nunder the pre-approved plan program. Under current IRS rules, all pre-approved \nplan document providers must completely update their pre-approved plan \ndocuments and request new opinion/advisory letters from the IRS every six \nyears.14 Generally, plan sponsors operating under the pre-approved plan \ndocument must then adopt a new updated pre-approved plan within two years \nafter the IRS issues its opinion/advisory letter for the pre-approved plan. If that \nprocess occurs, the plan sponsor may rely on the advisory/opinion letter issued \n \n \n12 The latest procedures for obtaining IRS approval of pre-approved 401(a) plan documents are provided under \nRevenue Procedure 2015-36 (2015-27 IRB 20) and procedures for obtaining approval of 403(b) plan documents are \nprovided under Rev. Proc. 2013-22 (2013-18 IRB 985, as modified by Rev. Proc. 2014-28 (2014-6 IRB 944), Rev. \nProc. 2015-22 (2015-11 IRB 754), and Rev. Proc. 2017-18 (2017-5 IRB 743).). \n13 http://www.asppa-net.org/Portals/2/PDFs/GAC/Comment%20Letter/Enhancements_Pre-\nApproved_Plan_Programs_Comment_Letter2-23-16.pdf. \n14 See Revenue Procedure 2015-36, 2015-27 IRB 20; Rev. Proc. 2013-22, 2013-18 IRB 985. \n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n19 \nto the plan document provider.15 Similarly, if a plan sponsor wishes either to \nconvert from an individually designed plan document to a pre-approved plan \ndocument, or to adopt a pre-approved plan of a different document provider, \nthose actions must be taken during an IRS-specified time period, generally two \nyears following the approval of the new plan document. EP Community feedback \nindicates that these two-year periods need to be extended or eliminated because \nplan sponsors struggle to comply with the relatively short adoption period \ncurrently authorized. \n10. \nAllow submission of determination letter applications upon the expiration of a \nstated period of time since the last favorable determination letter (for example, 10 \nor 15 years). There is a concern that the industry may require a more recent \nletter to establish tax-qualified status because a prior letter, although not \ntechnically expired, will be considered too stale to be relied upon (such as for \ninvestment vehicles, use in establishing tax-exempt status for foreign tax \nauthorities and so on). An alternative would be to allow submissions upon the \nearlier of a stated period of time (for example, 10 years) or the adoption of 10 or \nmore amendments to the plan. The EP Community indicated that any reasonable \nlimitations on how many times a plan sponsor could utilize this process, such as \nno more than once in every five years, would be acceptable. \n11. \nAllow access to determination letters for certain plans that cannot currently fall \nwithin the pre-approved program limitations, such as multiemployer plans, \ngovernmental plans with statutory structures, hybrid plans and complicated \nemployee stock ownership plans. \n12. \nIf IRS workload management is a concern, the EP Community is receptive to \nrules that stagger the deadline to submit determination letter applications that are \nnot based on a transaction date (for example, last determination letter date more \n \n \n15 See Revenue Procedure 2016-37, 2016-29 IRB 136. \n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n20 \nthan 10 or 15 years ago). There are a number of methods that could be used to \nstagger the application deadlines more evenly throughout the IRS fiscal year. For \nexample, this could involve imposing deadlines based on the type of plan (in \nother words, January 1, 2019 - June 30, 2019 filing period for defined benefit \nplans with material changes; July 1, 2019 - December 31, 2019 filing period for \ndefined contribution plans with material changes; January 1, 2020 - June 30, \n2020 filing period for multiemployer defined benefit plans with material changes; \nJuly 1, 2020 - December 31, 2020 filing period for multiemployer defined benefit \nplans with material changes; January 1, 2021 - June 30, 2021 filing period for \ngovernmental defined benefit plans with material changes; July 1, 2021 -\nDecember 31, 2021 filing period for governmental defined contribution plans with \nmaterial changes). Alternatively, this could involve six-month staggered filing \nperiods for submissions by plan sponsor EIN, or any other similar methods that \ncould be used to produce six-month staggered filing periods. The comments \nreceived by the EP Subgroup indicate that the EP Community would be willing to \nuse any type of staggered filing program that might assist the IRS in its workload \nmanagement, so long as access to the determination letter process was provided \nin some manner.\n", " \n \nADVISORY COMMITTEE ON \nTAX EXEMPT AND GOVERNMENT ENTITIES \n(ACT) \nEmployee Plans Subgroup \nRecommendations Regarding Missing Participants \nSusan E. Bernstein, Project Leader \nJudith W. Boyette \nAndrew G. Lipkin \nJune 7, 2018\n", " \n \nRECOMMENDATIONS REGARDING MISSING PARTICIPANTS \nI. \nEXECUTIVE SUMMARY \n................................................................................... 23 \nII. \nBACKGROUND \n................................................................................................. 24 \nIII. \nRECOMMENDATIONS ..................................................................................... 34 \n \n \n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n23 \nI. \nEXECUTIVE SUMMARY \nThe Employee Plans Subgroup (EP Subgroup) of the Advisory Committee on Tax \nExempt and Government Entities (ACT) examined compliance concerns for tax-\nqualified retirement plans with respect to participants and beneficiaries who cannot be \nfound or are not responsive (Missing Participants). The challenges affect plans of all \nsizes. Plan sponsors may lose touch with participants over time for several reasons. \nParticipants may have moved without providing forwarding information or, in many \ncases, the plan sponsor may have had bad data from the outset. Sometimes \nparticipants provide the plan sponsor with erroneous information or data such as dates \nof birth, Social Security numbers or ZIP Codes. Further, participants and beneficiaries \ncan lose track of plans in which they previously participated as they transition between \njobs in their working career, a common occurrence due to the nature of today’s mobile \nworkforce. This is further complicated as companies go out of business, declare \nbankruptcy, are acquired, spin-off or merge with other companies. As plans are \nterminated or merged as a part of corporate restructuring, it is difficult for plan sponsors \nand participants to keep track of one another.16 \nMissing Participants present significant challenges for plan sponsors seeking to \nmaintain compliance with applicable law and governing plan documents. The Internal \nRevenue Code (IRC)17 mandates when a plan must begin making distributions. It is \nunclear how plan sponsors can satisfy this requirement for benefits payable to Missing \nParticipants. Issues related to the payment of required minimum distributions (RMDs) \nhas become a focus of recent U.S. Department of Labor (DOL) examinations and the \nDOL has issued findings in recent investigations which conflict with IRS guidance. The \nEP Subgroup recommends the IRS issue further guidance to help plan sponsors \nnavigate these challenges and maintain compliance with applicable law. \n \n \n16 https://www.gao.gov/assets/670/667151.pdf at 26. \n17 All section references are to the Internal Revenue Code of 1986, as amended, and the regulations thereunder, \nunless otherwise specified. \n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n24 \nII. \nBACKGROUND \nScope of the Missing Participant Problem \nSponsors of qualified plans are concerned about how to comply with IRS requirements \ninvolving payments to Missing Participants. Plan sponsors often first discover that \nparticipants are missing when participant statements, summary annual reports or other \ncommunications are returned to the plan sponsor as undeliverable with no forwarding \naddress provided. Plan sponsors generally seek to inform participants that they have a \nduty to keep their contact information up-to-date, yet problems abound.18 Plan sponsors \nhave no automatic method to keep information updated if former employees fail to \ninform their employer of changes in name and/or address.19 Participants are classified \non Form 5500 (Annual Return/Report of Employee Benefit Plan) as (a) active, retired or \nseparated receiving benefits; (b) retired or separated entitled to future benefits, or (c) \ndeceased with beneficiaries receiving or entitled to benefits.20 The DOL estimates that \nduring 2014 alone, there were more than 42 million inactive participants in qualified \nplans and some portion of those are missing.21 According to a U.S. Government and \nAccountability Office (GAO) report called “Greater Protections needed for Forced \nTransfers and Inactive Accounts” issued in November 2014, which analyzed protections \nneeded for inactive plan accounts, the scope of the problem is substantial. The GAO \nreported that millions of employees change jobs each year. Low-wage workers and \nyoung workers are particularly likely to become Missing Participants because they \nchange jobs more often.22 The median tenure for workers age 20 to 24 is just 1.3 \nyears.23 The scope of the problem is concerning. Although the total dollars attributable \nto Missing Participants has not been determined, the larger population of separated \n \n \n18 Susan Bernstein, Esq., IRS Provides Some Relief On Missing Participant Compliance Concern, Tax Management \nCompensation Planning Journal, Vol. 46, No. 1, p. 10, 01/05/2018. \n19 https://www.gao.gov/assets/670/667151.pdf%20.at 25. \n20 https://www.dol.gov/sites/default/files/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-\nand-filing/form-5500/2016-instructions.pdf at 17. \n21 https://www.dol.gov/sites/default/files/ebsa/researchers/statistics/retirement-bulletins/private-pension-plan-bulletin-\nhistorical-tables-and-graphs.pdf. \n22 https://www.gao.gov/assets/670/667151.pdf at 21. \n23 Data from the U.S. Bureau of Labor Statistics for both men and women in January 2012. http://data.bls.gov/cgi-\nbin/print.pl/news.release/tenure.t01.htm. \n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n25 \nemployees has left 16 million accounts unclaimed that exceeded $8.5 billion between \n2004 and 2013.24 Not all these separated employees are Missing Participants and not \nall the unclaimed accounts are treated by plans as forfeitures. It is estimated that the \nmajority of Missing Participant accounts are valued individually at less than $3,000.25 \nThe GAO acknowledges that when participants terminate, the “onus is on them to \nupdate former employers with address and name changes, and to respond to their \nformer plan sponsor’s communications.”26 This is a critical point – plan sponsors have to \ndo their part to search for Missing Participants, but when reviewing plan sponsors for \ncompliance, regulators should keep in mind that participants have obligations to do their \npart as well. \nSponsors of qualified plans must navigate all the IRS tax-qualified plan distribution \nrequirements to maintain the tax-qualified status of their plans.27 For example, IRC \nSections 411(a)(11) and 401(a)(31) provide that a plan can be designed to force a \ndistribution of a participant’s benefit upon his or her termination from employment before \nnormal retirement age, regardless of the participant’s age or service, if the vested \nbenefit does not exceed $5,000 (or, in some cases, $1,000), referred to as mandatory \nsmall sum cash-outs. Qualified plans are required to commence payment under IRC \nSection 401(a)(14) no later than 60 days after the latest of: \n1. the earlier of attainment by the participant of age 65 and normal retirement age \ndefined by the plan, \n2. the tenth anniversary of the date on which the participant commenced \nparticipation in the plan, \n3. termination of the participant’s service with the employer, or \n4. the date specified in a written election made pursuant to Treas. Reg. \n1.401(a)(14)(b).28 \n \n \n24 https://www.gao.gov/assets/670/667151.pdf citing SSA analysis of Form 8955-SSA data. \n25 http://www.eric.org/uploads/doc/retirement/PBGC_MissingParticipantsRFI_CmtLtr_082013.pdf \n26 https://www.gao.gov/assets/670/667151.pdf at 26. \n27 Bernstein at 1. \n28 IRC Section 401(a)(14); 26 C.F.R. 1.401(a)-(14). \n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n26 \nFurthermore, IRC Section 401(a)(9) requires that qualified plans commence distribution \nof RMDs to employees not later than the required beginning date, which is generally \ndefined as April 1 of the calendar year following the later of the calendar year in which \nthe participant attains age 70½ or the calendar year in which the employee retires from \nemployment.29 \nIt can be difficult to find financial institutions willing to open rollover accounts for the \nmandatory small sum cash-outs. Further, many Missing Participants have benefits that \nare in excess of $5,000 and therefore are ineligible to be automatically rolled over to an \nIRA without their consent. Plan sponsors commonly use the forfeiture and reinstatement \nprocedure pursuant to Treas. Reg. Section 1.411(a)-4(b)(6), which provides a \nmechanism to forfeit benefits of Missing Participants as long as reinstatement is done if \nthe Missing Participant subsequently makes a claim.30 The DOL appeared to agree \nwhen it stated that the authority to interpret the meaning of “forfeited benefit” as used in \nTreas. Reg. Section 1.411(a)-4(b)(6) resides with IRS/Treasury.31 The Pension Benefit \nGuaranty Corporation (PBGC) confirmed the forfeiture and reinstatement procedure \nwhen it acknowledged that a forfeited benefit should be “disregarded for purposes of \ndetermining the plan’s current liability” and for the variable-rate premium.32 \nNevertheless, the DOL has subsequently raised informal concerns that the forfeiture \nand reinstatement procedure can result in a prohibited transaction triggering a 15 \npercent excise tax under IRC Section 4975. Given the foregoing, plan sponsors need \nconsistent inter-agency guidance on the use of the forfeiture and reinstatement \nprovision; it is unworkable for plan sponsors if the IRS authorizes a method and the \nDOL treats such method as a prohibited transaction. \n \n \n29 IRC Section 401(a)(9); 26 C.F.R. 1.401(a)(9)-2. \n30 Bernstein at 4. \n31 Questions and Proposed Answers for the Department of Labor Staff for the 2006 Joint Committee of Employee \nBenefits Technical Session (May 3, 2006). \n(https://www.americanbar.org/content/dam/aba/migrated/2011_build/employee_benefits/2006_qa_dol.authcheckdam.\npdf). \n32 PBGC Blue Book 2004, Q&A-2. \n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n27 \nWhat happens when a plan sponsor cannot timely comply with one or more of the \napplicable IRS distribution requirements because the payees are Missing Participants \ndespite best efforts to locate them? The consequences of noncompliance can be \nextreme. If a plan fails to comply with applicable qualification requirements such as a \nmandatory distribution, the plan risks the loss of its tax-qualified status.33 \nFurthermore, we understand from conversations with EP Staff that EP examiners get \nstuck on some of these very same issues, which causes delays in closing examinations. \nEP Staff indicate that they also would welcome further guidance and/or field directives. \nThe Missing Participant problem recently reached the attention of Congress with the \nintroduction of bipartisan legislation. On February 28, 2018, Republican Senator Steve \nDaines of Montana and Democratic Senator Elizabeth Warren of Massachusetts \nintroduced bipartisan legislation, the Retirement Savings Lost and Found Act of 2018, to \nhelp address the Missing Participant problem.34 If enacted, the bill would direct the \nCommissioner of Social Security and the Secretary of the Treasury to jointly establish \nan online mechanism to help locate and track Missing Participants. The legislation \nwould create the Office of Retirement Savings Lost and Found, which would act as a \nclearinghouse for retirement plan information and require employers to provide data to a \nnational searchable database. It would also require plan sponsors to send lost, \nuncashed checks of less than $1,000 for nonresponsive participants who are not \nnecessarily missing to Treasury so that participants can locate the money and save for \nretirement. The legislation has the support of AARP and the ERISA Industry Committee \n(ERIC).35 \n \n \n33 Bernstein at 2. \n34 “S. 2474-115th Congress: Retirement Savings Lost and Found Act of 2018.” \nwww.GovTrack.us/congress/bills/115/s2474. \n35 \nhttps://www.warren.senate.gov/imo/media/doc/Retirement%20Savings%20Lost%20and%20Found%20Act%20of%20\n2018%20(fact%20sheet)1.pdf. \n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n28 \nDOL Guidance on Missing Participants \nThe DOL issued guidance to sponsors of terminated qualified plans on what it considers \nto be reasonable steps to search for Missing Participants in the context of terminated \nplans. According to DOL Field Assistance Bulletins (FAB) 2004-02 and 2014-01, a plan \nfiduciary of a terminated defined contribution plan has the responsibility to locate \nMissing Participants and, when efforts to communicate with a Missing Participant fail to \nsecure a distribution election, distribute the account balance into a federally-insured \nbank account in the name of the missing participant or, in certain states, escheat the \naccount balance to a state unclaimed property fund. According to the DOL, when trying \nto locate Missing Participants, plan fiduciaries should: (i) use certified mail; (ii) check \nrelated plan and employer records for more up-to-date information; (iii) identify and \ncontact the participant’s designated beneficiary (such as, spouse, children and so on) to \nfind updated contact information; and (iv) use free electronic search tools including \ninternet search engines, public record databases, obituaries and social media. Further, \nif none of the foregoing methods result in locating the Missing Participant, then the plan \nsponsor must use additional search steps as appropriate, including commercial locator \nservices, credit reporting agencies, information brokers, investigation databases and \nanalogous services that may involve charges.36 \nThe ERISA Advisory Council37 provided recommendations to the DOL in three areas: (i) \ndeveloping industry best practices, (ii) updating and supplementing guidance \naddressing Missing Participant issues and (iii) working with other governmental \nagencies to create a coordinated approach to addressing Missing Participant issues.38 \nSpecifically, the ERISA Council recommended that the DOL (i) expand FAB 2004-02 \nand 2014-01 to specify the required steps that should be taken by ongoing plans to \nsatisfy fiduciary duties, and (ii) confirm use of the forfeiture and reinstatement procedure \n \n \n36 FAB 2004-02, FAB 2014-01. \n37 Advisory Council on Employee Welfare and Pension Benefit Plans, Locating Missing and Lost Participants, \nNovember 2013 (https://www.dol.gov/sites/default/files/ebsa/about-ebsa/about-us/erisa-advisory-\ncouncil/2013ACreport3.pdf). \n38 2013 ERISA Advisory Council report. \n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n29 \nfor uncashed benefit checks. As of this writing, the DOL has not responded to any of \nthese recommendations. As a result, many plan sponsors continue to rely on DOL FABs \n2004-02 and 2014-01 as the relevant authority on how to address Missing Participants. \nWhile the DOL has made it clear that locating Missing Participants is a fiduciary duty \nunder the Employee Retirement Income Security Act of 1974, as amended (ERISA), \nplan sponsors have been left without clarity on how often they need to employ various \nsearch methods during the life of an ongoing plan. DOL regional offices have been \nactively examining large plans through a national, large-scale initiative to help deferred \nvested participants obtain benefits that are reported on their Social Security notices. \nThrough this effort, some plan sponsors have reported that DOL investigators have \nbeen finding fiduciary breaches subject to penalties and personal liability where the \nsponsors have not been sufficiently aggressive in their efforts to locate Missing \nParticipants. Some plan sponsors have reported that DOL investigators have issued \nfindings that plans have inadequate procedures to find deferred vested participants who \nterminated employment prior to normal retirement age, especially those who are past \ntheir required beginning dates (generally age 70½) and must take corrective action. \nOthers have reported that DOL investigators are asking plan sponsors to solicit updated \ncontact information from coworkers of Missing Participants and to send annual notices \nto participants who reach normal retirement age even though there are no IRS \nrequirements for such notices. The American Benefits Council strongly urged the DOL \nto issue comprehensive guidance with respect to Missing Participants and cease taking \nthe ad hoc positions that plan sponsors are currently experiencing.39 \nPBGC Guidance on Missing Participants \nThe PBGC maintains a Missing Participants program for terminated single-employer \nPBGC-insured defined benefit plans. The PBGC recently issued a final rule on \nDecember 22, 2017, expanding and updating its existing Missing Participants program \nto cover defined contribution plans (PBGC 2017 Final Rule). Plan sponsors that \n \n \n39 https://www.americanbenefitscouncil.org/pub/?id=d68a50ca-908c-9e37-d53d-3111689f91ff. \n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n30 \nterminate 401(k) and other defined contribution plans can now turn to the PBGC for help \nin distributing benefits.40 Under the PBGC 2017 Final Rule, a participant or beneficiary \nis considered to be missing if: (i) the plan administrator does not know with reasonable \ncertainty the location of the distributee; (ii) under the terms of the plan, the distributee’s \nbenefit is to be paid in a lump sum without the distributee’s consent, and the distributee \nhas not responded to a notice about the distribution of the lump sum or (iii) under the \nterms of the plan and any election made by the distributee, the distributee’s benefit is to \nbe paid in a lump sum, but the distributee does not accept the lump sum and it remains \nuncashed for at least 45 days after either the issuance of the check or the check’s stale \ndate (Missing Distributee). The PBGC 2017 Final Rule also now defines a “commercial \nlocator service” as “a business that holds itself out as a finder of lost persons for \ncompensation using information from a database maintained by a consumer reporting \nagency.” \nThe PBGC 2017 Final Rule provides a new voluntary option for defined contribution \nplans to deal with Missing Distributees when closing out a plan and makes it more likely \nthat Missing Distributees will receive their benefits from terminated plans. Ongoing \nplans, however, may not turn benefits over to the PBGC for Missing Participants. The \nPBGC disclosed in its 2017 Annual Report that it has been working on an initiative with \nthe DOL to enable the DOL’s Chicago regional office to work with the PBGC database \nto reunite participants with benefits.41 The PBGC reported its intention to expand this \npilot program. To date, neither the DOL nor the PBGC has issued guidance to sponsors \nof ongoing qualified plans. \nExisting IRS Guidance on Missing Participants \nThe IRS has addressed Missing Participants in the following four ways. First, Rev. Proc. \n2016-51 “Employee Plans Compliance Resolution System” (EPCRS) addressed \nlocating Missing Participants in the context of making corrections to participants and \n \n \n40 https://www.federalregister.gov/documents/2017/12/22/2017-27515/missing-participants (Dec. 22, 2017). \n41 https://www.pbgc.gov/sites/default/files/pbgc_advocate_report_2017.pdf \n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n31 \nbeneficiaries to whom additional benefits are due, but who have not been located after a \nmailing to the last known address. In this context, the IRS stated: \nIn general, such actions include, but are not limited to, a mailing to the \nindividual’s last known address using certified mail, and, if that is \nunsuccessful, an additional search method, such as the use of a \ncommercial locator service, a credit reporting agency, or Internet search \ntools. Depending on the facts and circumstances, the use of more than \none of these additional search methods may be appropriate. A plan will \nnot be considered to have failed to correct a failure due to the inability to \nlocate an individual if reasonable actions to locate the individual have \nbeen undertaken in accordance with this paragraph; provided that, if the \nindividual is later located, the additional benefits are provided to the \nindividual at that time.42 \nSecond, the IRS addressed Missing Participants in the context of notifying participants \nin multiemployer plans that are in critical status of benefit suspension. Where notices \nare returned as undeliverable, as long as the plan sponsor takes steps to contact the \nindividual beyond the initial mailing, the plan sponsor can satisfy the applicable notice \nrequirement. In the example provided in Treas. Reg. Section 1.432(e)(9)-1(5), Example \n2, the plan sponsor takes several steps to locate the Missing Participants: \nThe plan sponsor contacts the bargaining parties for the plan and the plan \nadministrators of any other employee benefit plans that the plan sponsor \nreasonably believes may have information useful for locating the missing \nindividuals, and the plan sponsor requests contact information for the \nmissing individuals. The plan sponsor then uses an Internet search tool, a \ncredit reporting agency, and a commercial locator service to search for \nindividuals for whom it was not able to obtain updated information from \nbargaining parties.43 \nRev. Proc. 2016-51 and Treas. Reg. Section 1.432(e)(9)-1 set forth guidelines to use a \ncommercial locator service, a credit reporting agency and internet search tools. \nThird, Form 5500, Return/Report of Employee Benefit Plans, acknowledges the \nexistence of Missing Participants. Specifically, lines 4l of Schedules H and I of the Form \n \n \n42 Rev. Proc. 2016-51, https://www.irs.gov/pub/irs-drop/rp-16-51.pdf. \n43 26 C.F.R. 1.432(e)(9)-1. \n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n32 \n5500 ask, \"Has the plan failed to provide any benefit when due under the plan?\" This \nquestion was added in 2009 but the instructions to the form did not include examples of \nwhat constitutes a reportable failure. On July 29, 2016, the IRS issued clarifying \ninstructions that plan sponsors do not need to report unpaid RMDs for Missing \nParticipants if the plan has engaged in reasonable efforts or is in the process or \nengaging in such reasonable efforts and made reference therein to DOL guidance on \nterminated plans.44 \nFinally, in response to the lack of clear and coordinated guidance for ongoing plans, on \nJune 7, 2017, the ACT issued a public report of recommendations to the Tax Exempt \nand Government Entities Division of the IRS (TE/GE), which included a \nrecommendation that the IRS issue guidelines on what steps plan sponsors should take \nto maintain compliance with the tax qualification requirements where there are Missing \nParticipants.45 The IRS considered the ACT’s request and issued guidance in the form \nof a field directive to EP examiners, dated October 19, 2017 (TE/GE FD 2017).46 The \nIRS directed that: \nFor purposes of [Code Section] 401(a)(9), EP examiners shall not \nchallenge a qualified plan for violation of the RMD standards for the failure \nto commence or make a distribution to a participant or beneficiary to \nwhom a payment is due, if the plan has taken the following steps: (i) \nsearched plan and related plan, sponsor, and publicly-available records or \ndirectories for alternative contact information; (ii) used any of the search \nmethods below: a commercial locator service; a credit reporting agency; or \na proprietary internet search tool for locating individuals; and (iii) \nattempted contact via United States Postal Service (USPS) certified mail \nto the last known mailing address and through appropriate means for any \naddress or contact information (including email addresses and telephone \nnumbers).47 \n \n \n44 https://www.irs.gov/retirement-plans/clarifications-to-instructions-for-lines-4l-of-schedules-h-and-i-form-5500-and-\nline-10f-of-form-5500-sf. \n45 Advisory Committee on Tax Exempt and Government Entities (ACT), Report of Recommendations, p. 49 (June 7, \n2017) (https://www.irs.gov/pub/irs-pdf/p4344.pdf). \n46 TE/GE-04-1017-0033. \n47 Ibid. \n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n33 \nIn addition, the IRS issued another field directive to EP examiners, dated February 23, \n2018 (TE/GE FD 2018), providing parallel guidance for sponsors of 403(b) plans \n(collectively, the “TE/GE Field Directives”).48 The TE/GE Field Directives are helpful as \nthey provide guidance on one aspect of the Missing Participants problem, but the \nvarious constituents of the EP Community have expressed the need for further \nguidance from the IRS. \nThe EP Subgroup Project \nThe EP Subgroup took multiple steps to determine the views of the EP Community and \nto develop its recommendations regarding Missing Participants. The Subgroup solicited \nbackground information from personnel in the IRS Office of Employee Plans (EP). \nRobert S. Choi, Acting Deputy Commissioner of TE/GE and former EP Director, \ngenerously made himself and the EP staff available which helped shape the Subgroup’s \nrecommendations. Open and informative discussions with staff and managers were \nconducted. The EP Subgroup appreciates the time and cooperation from the entire EP \nteam including Cathy Jones, Acting Director, Employee Plans, Khin M. Chow, Director \nof EP Rulings and Agreements, Sean O’Reilly, Acting Director, Employee Plans \nExaminations, Tom Petit, former Acting Director of EP Examinations, Lisa Beard, former \nDirector of EP Examinations, Mark O’Donnell, Director, Communication and Liaison, \nWilliam “Buck” Kerr, Manager, Employee Plans Voluntary Compliance, Louis J. Leslie, \nTechnical Adviser, Employee Plans, and Ryan McDonald, Group Manager, EP \nDeterminations. \nFinally, the EP Subgroup held discussions with a number of professional groups and \nassociations within the EP Community to assess the concerns and needs of the \ncommunity. The EP Community described the current landscape as one in which plan \nsponsors want to maintain compliance with applicable law, but unanimously expressed \ndeep concerns that they need more guidance on how to navigate the challenges that \ncome with having Missing Participants. The EP Community welcomed the guidance \n \n \n48 TE/GE-04-0218-0011. \n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n34 \nprovided by the TE/GE Field Directives. But, even for plan sponsors that invest the time \nand incur the cost of diligently searching for Missing Participants, more guidance is \nneeded. Further, there are no standard practices in the industry for the frequency or \nmethod of conducting searches. There is a pronounced need for coordinated guidance \nfrom the DOL, PBGC and IRS for ongoing qualified plans. \nIII. \nRECOMMENDATIONS \nThe EP Subgroup recommends that the IRS expand its field directives to EP examiners \nand take certain other steps that will help plan sponsors maintain compliance as follows: \n1. Expand the scope of the TE/GE Field Directives to apply to plan distributions other \nthan RMDs under IRC Section 401(a)(9) including: \n• Distributions made pursuant to IRC Sections 401(a)(31), 401(a)(14) and \n411(a)(11); \n• Corrective distributions under EPCRS pursuant to Rev.Proc.2016-51, such as a \nrefund under IRC Sections 415, 401(k) or 401(m); and \n• Distributions made to Missing Participants where a communication is not \nreturned as undeliverable but the participant failed to respond to or take the \nrequisite action needed to commence such distribution. \n2. Modify the TE/GE Field Directives to clarify that if any communication (even if the \nenvelope does not include a check) was returned as undeliverable with no \nforwarding address, and if the Plan Sponsor is subsequently unable to locate a valid \naddress for such Missing Participant, the requirement under the TE/GE Field \nDirectives to send a certified letter is waived because it would be imprudent to send \na certified letter and/or check to a known invalid address. \n3. Modify guidance and the instructions to Form 5500, Annual Return/Report of \nEmployee Benefit Plan, to make clear that sponsors should answer lines 4l of \nSchedules H and I of the Form 5500 question: \"Has the plan failed to provide any \nbenefit when due under the plan?\" based on the steps outlined in the TE/GE Field \nDirectives. By way of background, prior to 2015, the instructions to Form 5500 did \nnot include examples of what is a reportable failure. In 2015, the IRS clarified its \n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n35 \ninstructions to explain that a reportable failure includes any unpaid RMDs. Further, \nthe IRS announced in 2016 that plan sponsors do not need to report unpaid RMDs \nfor Missing Participants if the plan sponsor has engaged in reasonable efforts or is in \nthe process of engaging in such reasonable efforts. With the issuance of the recent \nTE/GE Field Directives, the instructions to Form 5500 should be revised to specify \nthat reasonable efforts will be determined in accordance with the TE/GE Field \nDirectives. \n4. Provide guidance and amend the instructions to IRS Form 5329, Additional Taxes \non Qualified Plans (Including IRAs) and Other Tax-Favored Accounts, to establish \nan automatic waiver from the IRC Section 4974(a) 50 percent excise tax on \ninsufficient RMDs if the plan sponsor has completed all of the steps outlined in the \nTE/GE Field Directives. \n5. Provide guidance and amend the instructions to IRS Form 1099-R, Distributions \nFrom Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance \nContracts, etc. to provide direction on when Form 1099-R should be issued with \nrespect to distributions that remain uncashed. \n6. Issue a Field Directive to EP examiners confirming that distributions for Missing \nParticipants, as well as uncashed checks, may be forfeited subject to reinstatement \npursuant to Treas. Reg. Section 1.411(a)-4(b)(6) and coordinate such guidance with \nthe DOL. \n7. Re-open the IRS Letter Forwarding Program under Rev. Proc. 2012-35 for locating \nMissing Participants because it is more effective to send official letters from the IRS; \nemployees are reluctant to respond to letters from former employers given anxieties \nabout spams, scams and frauds. \n8. Provide support to the Office of the Benefits Tax Counsel at Department of Treasury \nto increase by legislation the dollar threshold under IRC Sections 411(a)(11) and \n401(a)(31) to an amount greater than $5,000. In doing so, plan sponsors will have a \ngreater likelihood of being able to make more distributions of vested benefits to \n", "EMPLOYEE PLANS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n36 \nemployees following their termination of employment without their consent, before \nthey become Missing Participants. \n9. Support the issuance of inter-agency coordinated guidance with Treasury Office of \nChief Counsel, the DOL and PBGC as soon as possible. \n", " \n \nADVISORY COMMITTEE ON \nTAX EXEMPT AND GOVERNMENT ENTITIES \n(ACT) \nExempt Organizations Subgroup \nRecommendations Regarding Incentivizing Universal E-Filing for Form 990 \nNatasha M. Cavanaugh, Project Leader \nCindy Lott \nMichael J. Engle \nJune 7, 2018\n", "EXEMPT ORGANIZATIONS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n38 \nRECOMMENDATIONS REGARDING INCENTIVIZING UNIVERSAL \nE-FILING FOR FORM 990 \nI. \nEXECUTIVE SUMMARY \n................................................................................... 39 \nII. \nBACKGROUND \n................................................................................................. 39 \nIII. \nRECOMMENDATIONS ..................................................................................... 47 \n", "EXEMPT ORGANIZATIONS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n39 \nI. \nEXECUTIVE SUMMARY \nMuch has been written about the benefits of electronically filing Form 990, the annual \nreturn for tax-exempt organizations (EO). A full litany of benefits that could be realized \nby the EO sector, the public and the IRS may be found in the 2015 IRS ACT report, \nwhich recommended that the IRS proactively encourage e-filing.49 In the years since the \n2015 ACT report, rapid progress has been made toward universal e-filing of Form 990s. \nFor fiscal year 2017, roughly 57 percent of all Forms 990 and 990-EZ were filed \nelectronically. Unfortunately, nearly 200,000 returns are still paper filed. Without \nuniversal electronic filing, the goal of machine-readable, digitized data that may be \nreleased easily and efficiently into the public domain remains elusive. \nWith continuously improving technology and an emphasis on open data across all \ngovernment agencies, all Form 990 series eventually will be filed electronically. Paper \nreturns will be a relic of the past. Nevertheless, the IRS should take steps to speed the \ntransition. All Form 990 filers should be required or, at least, incentivized to file \nelectronically. Short of a legislative change mandating e-filing, a range of possible \nincentives from the IRS exists. Universal e-filing will save costs, result in more accurate \nreturns, and improve the availability, reliability and transparency of EO data. \nII.\nBACKGROUND\nUsers of the Form 990 \nThe forms that most tax-exempt organizations must use to comply with the annual \ninformation return requirement are the Form 990, Return of Organization Exempt from \nIncome Tax, Form 990-EZ, Short Form Return of Organization Exempt from Income \nTax, or Form 990-N, (e-Postcard). Certain tax-exempt organizations are subject to \nspecial return filing requirements. For example, private foundations submit their \ninformation to the IRS on a Form 990-PF, Return of Private Foundation. Exempt \n49 See, https://www.irs.gov/pub/irs-tege/tege_act_rpt_14.pdf. \n", "EXEMPT ORGANIZATIONS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n40 \norganizations separately report their unrelated business income on a Form 990-T, \nExempt Organization Business Income Tax Return. \nThe Form 990 is relied upon by federal and state regulators and various segments of \nthe general public for different purposes.50 The primary purpose of Form 990 is \nenforcement of federal tax law and to meet the statutory information return requirement \nfor tax-exempt organizations. State attorneys general and other state officials use Form \n990 data primarily for issues of governance and fundraising regulation. \nBecause the Form 990 includes questions beyond gross income and disbursements, \nincluding, exempt activities, officers’ compensation, governance and investments, the \ndata are of interest to academics, independent organizations that provide services to \nthe sector, the media and the public. Form 990 filing organizations also use Form 990 \ndata to compare their organization’s structure, management, compensation or \nperformance with that of other organizations. Additionally, tax-exempts often use the \nForm 990 as a communication tool to provide information about their activities to \ndonors, potential donors and the public.51 \nFor more detailed information on the various uses and users of Form 990, see the \n2015 ACT report.52 \nThe Form 990 Filing Requirement \nEvery organization exempt from taxation under IRC Section 501(a) must file an annual \ninformation return, unless an exception applies.53 The use of the term “information \nreturn” is intentional. It is more than a financial snapshot. The information return reveals \nmore about a nonprofit’s operations than comparable tax forms do about individuals or \nprivate companies. The information return requires information on the organization’s \n50 For more detail on the various users of Form 990, see, 2015 ACT Report: “The Redesigned Form 990: \nRecommendations for Improving its Effectiveness as a Reporting Tool and Source of Data for the Exempt \nOrganization Community,” June 2015. \n51 Id. \n52 Id. \n53 IRC Section 6033. \n", "EXEMPT ORGANIZATIONS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n41 \ngovernance, activities, compensation and related parties. As explained by the IRS in the \ninformation return instructions, “Some members of the public rely on Form 990 or Form \n990-EZ as their primary or sole source of information about a particular organization. \nHow the public perceives an organization in such cases can be determined by \ninformation presented on its return.”54 \nMany tax-exempt organizations are exempted from filing a Form 990, including, but not \nlimited to, churches, state institutions (including state colleges and universities) and \ninstrumentalities of the United States.55 Treasury also has the discretion under IRC \nSection 6033(a)(3)(B) to relieve additional organizations from the Form 990 filing \nrequirements where it determines the filing is not necessary to the efficient \nadministration of the internal revenue laws.56 \nElectronic Filing Requirement \nAny organization may file its Form 990 and related forms, schedules and attachments \nelectronically. However, only the smallest exempt organizations and the largest are \nrequired to file electronically. Other exempt organizations filing a Form 990 may choose, \nbut are not required, to e-file. \n1. Small Organizations: “Electronic Postcard” Filing\nIRC Section 6033 requires tax-exempt organizations with gross receipts of $50,000 or \nless to file electronically Form 990-N.57 Although Form 990-N must be filed online, small \norganizations have the option of filing, either electronically or on paper, a Form 990 or \nForm 990-EZ. \n54 Form 990 instructions. \n55 IRC Section 6033(a); Treas. Reg. Section 1.6033-2(g). \n56 IRC Section 6033(a)(3)(B). \n57 IRC Section 6033(i). \n", "EXEMPT ORGANIZATIONS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n42 \nFor fiscal year 2017, more than 600,000 Form 990-Ns were e-filed. Yet, roughly 66,500 \nForm 990 and 990-EZ returns were paper filed with gross receipts of $50,000 or less \nand presumably eligible to e-file Form 990-N. \n2. Large Organizations: Electronic Filing of the Form 990\nIRC Section 6011(e) authorizes the Secretary of the Treasury to prescribe regulations \nproviding for standards for the e-filing of returns. The Secretary is not allowed to require \nany taxpayer to file a return electronically unless the taxpayer is required to file at least \n250 returns during a calendar year.58 The Secretary is also instructed to consider the \nability of the taxpayer to comply with the reasonable cost of e-filing59 and is further \nauthorized to implement procedures to provide for “the payment of appropriate \nincentives for electronically filed returns.”60 \nThe regulations that were promulgated under IRC Section 6033 in 2005 narrow the \ncategory of exempt organizations that are required to file a Form 990 electronically by \nadding an additional $10 million asset threshold; that is, an exempt organization must \nfile its Form 990 electronically only if it is required to file at least 250 returns in a \ncalendar year and has total assets exceeding $10 million61 The preamble to these \nregulations states that exclusion of certain exempt organizations with total assets of less \nthan $10 million was to “eliminate the potential burden of electronic filing on small \nbusinesses that may not be able to comply at a reasonable cost.”62 Interestingly, this \nsame concern is not bestowed on private foundations. Private foundations, unlike public \ncharities, are subject only to the 250 returns threshold. Once this threshold is met, a \nprivate foundation must electronically file a Form 990-PF regardless of asset size.63 \n58 IRC Section 6011(e)(2)(A). To determine the 250-return requirement, returns of any type are counted, including \ninformation returns, income tax returns, employment tax returns and excise tax returns. Treas. Reg. Section \n301.6033-4(d)(3). \n59 IRC Section 6011(e)(2)(B). \n60 IRC Section 6011(f). \n61 Treas. Reg. Section 301.6033-4(f). \n62 I.R.B. 2005-10 (March 7, 2005). In promulgating the regulations, however, the Department of Treasury encouraged \nall organizations to adopt electronic filing as soon as feasible even if not required by the regulations to do so. \n63 Treas. Reg. Section 301.6033-4. \n", "EXEMPT ORGANIZATIONS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n43 \nForm 990 in Machine-Readable Format \nOne of the many benefits of electronically filed 990s is the ability to more easily convert \nthe data to open formats. The Aspen Institute has devoted significant resources to \nstudying the Form 990 and its data, the results of which it published in “Information for \nImpact: Liberating Nonprofit Sector Data.”64 The Aspen Institute report promotes many \nbenefits of open Form 990 data, including increasing the transparency for nonprofit \norganizations, making it easier for state and federal authorities to detect fraud, spurring \ninnovation in the nonprofit sector and making the data useful for researchers, \nadvocates, entrepreneurs and technologists, as well as nonprofit organizations that do \nnot have the resources to use the data from image files.65 \nIn the summer of 2016, the IRS announced that the publicly available data on \nelectronically filed 990s would be available for the first time in a machine-readable \nformat through Amazon Web Services (AWS).66 The publicly available data does not \ninclude donor information or other personally identifiable information. The launch of this \neffort was a huge step in ensuring that better, more usable data about the nonprofit \nsector is available to the public. As noted by then IRS Commissioner John Koskinen, \n“The publicly available information on the Form 990 series is vital to those interested in \nthe tax-exempt community.”67 \nOnly e-filed Forms 990 are available in machine-readable format. Paper returns are \navailable only as image files and for purchase from the IRS on DVD. As a result, \n64 Novek, Beth and Goroff, Daniel, “Information for Impact: Liberating Nonprofit Sector Data”, The Aspen Institute \n(2nd edition) 2013; available at www.aspeninstitute.org/publications/information-impact-liberating-nonprofit-sector-\ndata/. \n65 Id. \n66 IR-2016-87, June 16, 2016. \n67 Id. \n", "EXEMPT ORGANIZATIONS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n44 \nroughly 43 percent of all Forms 990 and 990-EZ are not available in machine-readable \nformat.68 \nAccounting Firm Practices \nOrganizations that engage paid preparers are more likely to e-file. In fiscal year 2017, \n77 percent of the Forms 990 and 990-EZ prepared and filed with paid preparers were \nelectronically filed. In contrast, only 14 percent of the Forms 990 and 990-EZ prepared \nand filed without paid preparers were electronically filed. Accounting firms prefer to e-file \nfor the following reasons: \n1. More efficient process that saves time and cost for the taxpayer and the paid \npreparer; \n2. Electronically filed Forms 990 and 990-EZ are more complete and have less \nerrors than paper filed returns because electronically filed returns must be \ncomplete before being accepted for electronic filing; \n3. Electronically filing Forms 990 and 990-EZ reduces the possibility of human \nerror; and \n4. The receipt of an electronic confirmation that Form 990 or Form 990-EZ was \naccepted or rejected by the IRS. \nAlthough accounting firms prefer to e-file, there are circumstances that require Forms \n990 and 990-EZ to be paper filed. For instance, if an organization changes its name or \namends a Form 990 or 990-EZ, those returns must be paper filed because the IRS is \nunable to process these returns electronically. \n \n \n68 Note that even those data that are available in machine-readable form are not necessarily released in a form useful \nto the public, including skilled academics. In 2017, the Aspen Institute and its data coalition partners Guidestar, Urban \nInstitute, Indiana University’s Lilly Family School of Philanthropy, Charity Navigator, Syracuse University, Johns \nHopkins University, George Washington University and American University, held their first “datathon” for creating \nusable digitized data from the information now publicly available through the IRS on the Amazon Web Services \nplatform. See https://www.aspeninstitute.org/blog-posts/aspen-institutes-program-philanthropy-social-innovation-psi-\nhosts-nonprofit-datathon/. \n", "EXEMPT ORGANIZATIONS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n45 \nLessons Learned from Abroad \nAs a point of comparison, albeit limited, both the Australian and New Zealand \ngovernments have had good experiences with incentivizing charities to electronically file \nboth registrations and returns. Interviews with charities regulators in both countries \nreveal that when government across the federal landscape institutes electronic filing \nand communication, not only for exempt organizations but for many or all federal \ninteractions, charities have responded well. \nOver the last five to eight years, Australia has established in one sustained initiative an \nonline platform for Australian charities registration and filing -- the Australian “Charities \nPassport” system.69 In New Zealand, there was a major push for the entire federal \ngovernment to use electronic filing and communication, so charities were simply one of \nmany sectors to transition from paper to electronic interactions with the government. Of \nnote, of course, are the much smaller and more discrete populations of charities in \nthese two countries. Australia has approximately 55,000 registered charities70 and New \nZealand has less than 30,000.71 In contrast, the United States has roughly 1.5 million \ntax-exempt organizations.72 \nAustralia incentivized e-filing in several ways. Some of their actions, however, could be \nconsidered simple encouragement rather than incentivization. First, organizations that \nregistered electronically were listed on the official government website as a registered \norganization within 15 days of electronically filing appropriate registration paperwork; \nthose organizations that registered on paper were officially listed in about 28 days. Such \nquick and public acknowledgement of an organization’s registration with the government \nallows organizations to pursue fundraising opportunities sooner. Notably, the Australian \ngovernment did not charge a fee differential based on e-filing versus paper filing. \nSecond, the Australian government tracked which organizations did not e-file and sent \n69 See \nhttp://www.acnc.gov.au/ACNC/About_ACNC/Redtape_redu/Charity_Passport/ACNC/Edu/Charity_Passport.aspx. \n70 https://acnc.gov.au/ACNC/FAQs/FAQ_Are_there_too_many_charities.aspx#Q2. \n71 See https://charities.govt.nz/. \n72 See http://nccs.urban.org/frequently-asked-questions. \n", "EXEMPT ORGANIZATIONS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n46 \nthem letters, specifically noting that the government was aware the organization elected \nto paper file and informing the organization that e-filing was more efficient, easier and \nquicker than paper filing. Third, the Australian charities regulators set expectations \npublicly that electronic filing was the default, but acknowledged that there would never \nbe 100 percent participation for e-filing. If an organization wanted to paper file, the \ngovernment would send them the form upon request. \nIn New Zealand, electronic filing was part of a larger campaign to have residents use \nonline systems in various contexts across government offices. Today, 95 percent of all \nfilings by charities in New Zealand are submitted online. New Zealand embedded \nincentives into their filing system to encourage such electronic filing, including: \n• The country charges a higher fee for paper filings than it does for electronic filing; \n• If submitted digitally, information is released to the public almost immediately, as \nopposed to a delay as is true of paper documents; \n• The country has an online system that provides pre-population of data, which \nmakes annual filings more efficient over time; and \n• New Zealand has developed an authentication system so there is shared access \namong an organization’s designated representatives to file electronically within a \nshareable document. \nTo support an enabling environment, the country made a large push for broadband to \nbe available in even the most remote areas. Overall, New Zealand has found that ease \nof use is the best incentive. \nHurdles \n1. Security \nForm 990 filers often cite data security as a major deterrent to e-filing. Even though all \ndata included on Form 990 and 990-EZ is available to the public (save Schedule B \ninformation), exempt organizations are concerned about protecting their donors’ \ninformation. The IRS is required by law to maintain the confidentiality of donor \ninformation. However, because of highly publicized security breaches and general \ntechnology failures at the IRS, the public questions the security of IRS systems. As \n", "EXEMPT ORGANIZATIONS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n47 \nindicated in the 2015 IRS ACT report, the IRS must ensure that its online systems are \nas secure as possible to maintain confidentiality of donor information and to avoid data \nbreaches. Discussions with accounting firms and taxpayers reveal that if exempt \norganizations were more confident about the security of the IRS online systems and the \nIRS’s ability to maintain confidentiality, organizations might be more willing to file \nelectronically the Form 990 and 990-EZ. \n2. Technology\nThe “digital divide” is another rationale for maintaining the paper filing option. There still \nexists some concern that small organizations, particularly those in rural areas, might not \nhave affordable, quality access to the internet.73 Fortunately, the digital divide is \ndwindling and technology is rapidly evolving to provide easy-to-use online platforms for \nfilings. As noted in President Obama’s Fiscal Year 2016 Revenue Proposals, requiring \nelectronic filing is unlikely to impose a large burden on tax-exempt organizations, since \nthey generally maintain financial records in electronic form and either hire a tax \nprofessional or self-prepare returns using tax preparation software that enables \nelectronic filing.74 The fact that more than 600,000 Forms 990-N were e-filed instead of \npaper filing a Form 990 is a telling sign that even the smallest organizations have the \nability to e-file. \nIII.\nRECOMMENDATIONS\nGovernment-Wide Effort is Needed \nAs far back as 2013, exempt organizations specialists urged Congress to pass a \nmandatory electronic filing law for exempt organization returns and suggested new \nprocesses for exempt organization filings, including electronic filings to a third-party \n73 Perrin, Andrew, “Digital Gap Between Rural and Nonrural America Persists,” Pew Research Center (May 19, \n2017). \n74 Department of Treasury, General Explanations of the Administration’s Fiscal Year 2016 Revenue Proposals (Feb. \n2015), available at https://www.treasury.gov/resource-center/tax-policy/Documents/General-Explanations-\nFY2016.pdf. \n", "EXEMPT ORGANIZATIONS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n48 \nplatform in the form of “open,” machine-readable data.75 In 2017, GuideStar, Foundation \nCenter and Aspen Institute’s Nonprofit Data Project submitted written comments to the \nU.S. House Ways and Means Committee in support of a statutory requirement for \nmandatory electronic filing as part of IRS information technology modernization.76 In \naddition, this same coalition submitted written recommendations to the Treasury \nDepartment and the IRS for the 2017-2018 Priority Guidance Plan Notice 2017-28, \nincluding a recommendation to continue releasing electronically filed data (Forms 990), \nas well as changing requirements on the 990 return to specify types of federal \ngovernment funding.77 Both sets of public comments to the Ways and Means \nCommittee and the IRS referenced the 2015 IRS ACT report (EO Subgroup) on \nelectronic filing. The IRS has made progress as evidenced by its public release of \nelectronically filed 990 data. Despite this progress, over 40 percent of Form 990 and \n990-EZ returns are paper filed and, thus, unavailable in a machine-readable format. \nThe U.S. is a member of the Open Government Partnership, a group that was launched \ninternationally by dozens of countries in 2011 “to provide an international platform for \ndomestic reformers committed to making their governments more open, accountable, \nand responsive to citizens,”78 including “e-government,” which is a fundamental aspect \nof these goals. The call to action to modernize IT for the U.S. federal government \ngenerally has been sustained and is emphasized again in “The Report to the President \non Federal IT Modernization, 2017.”79 The upgrade of all federal IT security, cloud \ncapabilities and mandatory use of machine-readable data through electronic filing \ncertainly will create an environment conducive to e-filing for exempt organizations. In \nFebruary 2018, a bipartisan group of Congress members introduced the Grant \n \n \n75 See, Information for Impact: Liberating Nonprofit Sector Data, supra note 15. \n76 Statement in Support of Mandatory Electronic Filing/Open Form 990 Data and Technical/Communications \nImprovements, submitted on behalf of GuideStar and the Nonprofit Data Project of the Aspen Institute (October 4, \n2017). \n77 Public Comment on the 2017-2018 Priority Guidance Plan, submitted by GuideStar, Foundation Center and the \nNonprofit Data Project of the Aspen Institute (June 1, 2017). \n78 https://www.opengovpartnership.org/ \n79 Report to the President on Federal IT Modernization (December 2017); available at \nhttps://www.scribd.com/document/367105969/Federal-IT-Modernization-Report#download. \n", "EXEMPT ORGANIZATIONS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n49 \nReporting Efficiency and Agreements Transparency (GREAT) Act (H.R. 4887), which \nintends to standardize and modernize all grantee reports for federal grants, including \nrequirements for structured and machine-readable data. If enacted, the GREAT Act \nsurely will impact directly the many nonprofits that are federal grantees. Similarly, the \nHouse passed several IT modernization bills in the wake of the 2017 tax filing deadline \nbeing delayed by a day because of an outage in the IRS payment application. One such \nbill is the 21st Century IRS ACT, which would codify the IRS Chief Information Officer \nrole, which would be responsible for the development, implementation and maintenance \nof IT at the IRS. \nThese efforts, from the broad quest to modernize federal government to specific calls \nfor open data for exempt organizations’ filings, provide an ecosystem for mandatory \nelectronic filing. The IRS should support government-wide efforts to provide open data \nand IT modernization. As other countries have found, once efforts are made across the \nentire federal landscape for digitized data requirements, machine-readable data and a \ncontinued movement toward open data, the exempt organizations sector will be swept \nup in the same swell of electronic evolution. \nMandate Electronic Filing \nBased on the ACT’s informal conversations with various stakeholders, there appears \nto be overwhelming support for e-filing of the Form 990 series returns. We recommend \nthat IRC Sections 6011(e) and 6033 be amended to make electronic filing of the Form \n990 series mandatory for all tax-exempt organizations.80 We recognize that such a \nchange requires Congressional action. Nevertheless, as recommended in the 2015 \nACT report, the IRS should encourage and support a statutory fix. \n80 Removing the 250-return threshold from the IRC (even with the $10 million asset threshold remaining) would \nrequire more entities to e-file. But, this change alone would not achieve universal e-filing. \n", "EXEMPT ORGANIZATIONS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n50 \nEliminate the $10 Million Asset Threshold \nUntil e-filing of the Form 990 series is mandatory through an amendment to the IRC, \nthe IRS should encourage the Department of Treasury to eliminate the $10 million in \nassets threshold on mandatory electronic filing that is set forth in the regulations under \nIRC Section 6033 and to add this action item to the Priority Guidance Plan. IRC \nSection 6011(e) states that taxpayers may not be required to electronically file unless \nthey are required to file at least 250 returns during a calendar year. The statute does \nnot place a minimum asset requirement on this restriction. In 2005, when the \nDepartment of Treasury promulgated the electronic filing regulations, it added the $10 \nmillion limitation for Form 990 filers to eliminate a perceived potential burden to smaller \norganizations that may not be able to comply at a reasonable cost with e-filing. In \n2018, this perceived burden may not be eliminated in all cases, but most exempt \norganizations should have the ability, through staff, volunteers and advisors, to e-file \nthe Form 990. Thus, to increase e-filing, the IRS should encourage the Department of \nTreasury to eliminate the $10 million threshold for mandatory e-filing, which is not \nrequired by the IRC. \nEncourage and Provide Incentives for Voluntary E-Filing \nTreasury is authorized to implement procedures to provide for the payment of \nappropriate incentives for electronically filed returns.81 The IRS should support Treasury \nin considering measures to provide incentives for organizations to voluntarily e-file Form \n990 and 990-EZ. For example, Treasury should consider allowing organizations that e-\nfile to be exempt from filing Schedule B. If this is not feasible, then Schedule B should \nbe eliminated for all Form 990 filers. Eliminating Schedule B would reduce concerns tax-\nexempt organizations have regarding overall security and confidentiality of donor \ninformation. More organizations would likely elect to e-file if donor information were not \n \n \n81 IRC Section 6011(f)(2). \n", "EXEMPT ORGANIZATIONS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n51 \nrequired. This is just one option. Treasury, with IRS support, should consider other \nappropriate incentives for electronically filed returns. \nPrioritize the Development of Online Accounts for Organizations \nThe IRS should prioritize the adoption of online accounts that can accommodate free e-\nfiling for tax-exempt organizations. Only 14 percent of self-prepared Forms 990 and \n990-EZ are e-filed. For organizations that self-prepare, the lack of freely available \nsoftware is a major impediment to e-filing. The IRS has taken steps to create individual \nonline accounts. However, it has been slow to do so for organizations. One hurdle to \ncreating online accounts for organizations is ensuring secure and authorized account \naccess. Though, in recent years, the IRS has made great strides in e-authentication -- \nindividual users identifying themselves to the system and their subsequent re-\nauthentication. \nThe FATCA Online Registration System serves as a good example. The Foreign \nAccount Tax Compliance Act (FATCA), which was passed as part of the HIRE Act, \ngenerally requires that foreign financial institutions and certain other non-financial \nforeign entities report on the foreign assets held by their U.S. account holders or be \nsubject to withholding on certain payments.82 The FATCA registration system is a one-\nstop registration website that is available 24 hours a day, seven days a week and \ncontains features that provide online communications and efficient delegation of \nauthority for purposes of online registration. This gives financial institutions the flexibility \nto manage information among branches and related entities. The IRS touts that FATCA \nregistration can be accomplished most efficiently and effectively through the online \nregistration process, which avoids the need to print, complete and mail paper forms. \nThe same would be true of an online account system for tax-exempt organizations. \n82 See, Hiring Incentives to Restore Employment Act, 26 U.S.C. Section1471. \n", "EXEMPT ORGANIZATIONS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n52 \nWe recognize that online accounts might require resources to update IRS systems and \nplatforms and to train IRS personnel. However, the FATCA system provides the \nnecessary building blocks and serves as a model for the implementation of online \naccounts for tax-exempt organizations. In addition, the immediate cost savings and \nefficiencies that the IRS would reap from an online account system justify the \ninvestment. \n \n", " \n \nADVISORY COMMITTEE ON \nTAX EXEMPT AND GOVERNMENT ENTITIES \n(ACT) \nIndian Tribal Government Subgroup \nRecommendations Regarding IRS Sharing of Taxpayer Information with Tribal \nGovernment Tax Programs \nMarcelino R. Gomez, Project Leader \nJean Swift \nJune 7, 2018\n", "INDIAN TRIBAL GOVERNMENT \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n54 \nRECOMMENDATIONS REGARDING IRS SHARING OF TAXPAYER INFORMATION \nWITH TRIBAL GOVERNMENT TAX PROGRAMS \nI. \nEXECUTIVE SUMMARY \n................................................................................... 55 \nII. \nBACKGROUND \n................................................................................................. 57 \nIII. \nRECOMMENDATIONS ..................................................................................... 62 \n", "INDIAN TRIBAL GOVERNMENT \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n55 \nI. \nEXECUTIVE SUMMARY \nInternal Revenue Code (IRC) Section 6103 generally prohibits the disclosure of \ntaxpayer information.83 There are several exceptions to the disclosure prohibition rule \nidentified in IRC Section 6103 that allow for the disclosure of taxpayer information. One \ndisclosure exception authorizes the IRS to share tax information by entering into \nagreements with governmental agencies for tax administration purposes.84 IRS \ninformation sharing programs provide for an efficient utilization of limited government \nresources through partnerships between the IRS and federal, state and municipal \ngovernmental agencies. The goal of these programs is to enhance voluntary \ncompliance with tax laws. This includes facilitating the exchange of taxpayer data, \nleveraging resources, providing assistance to taxpayers to improve compliance and \ncommunications and identifying and reporting information on emerging tax \nadministration issues. \nCurrently, the IRS can only enter into intergovernmental agreements with states and \nmunicipalities because IRC Section 6103(d)(1) does not specifically mention tribes. This \nfailure to include tribal governments is a problem for two reasons. First, it means that \nthat a tribal government is unable to enter into an agreement directly with the IRS to \nallow a tribal tax administration agency to either share information with, or receive \ninformation from, the IRS. All taxpayers subject to tribal taxes are also subject to federal \ntaxes of various kinds. It would be mutually beneficial to the tribal tax administrator and \nthe IRS to be able to share information related to the reporting of mutual taxpayers. This \nshared information would allow for the tax administrators to verify compliance with the \ntax requirements of both governments. \nSecond, state tax agencies are not allowed to share information with tribal tax \nadministrators if they received that information from the IRS pursuant to their own \nagreements under IRC Section 6103(d)(1), as the tax sharing agreements between the \n \n \n83 IRC Section 6103(a). \n84 IRC Section 6103(d)(1). \n", "INDIAN TRIBAL GOVERNMENT \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n56 \nIRS and states prohibit either side from revealing to any third-party information obtained \npursuant to the agreement. Even in situations where there is an intergovernmental \nagreement between a tribal government and a state, the state is unable to provide \ninformation to the tribal government, because it is shared information they received from \nthe IRS pursuant to an intergovernmental agreement under IRC Section 6103(d)(1). \nThe ability to enter into an agreement with the IRS would enhance a tribal government’s \nability to effectively and efficiently administer its tax program. \nTribal governments understand there must be a written agreement in place between the \nIRS to begin the sharing process. Tribal governments also recognize that significant \nsafeguards must be in place before information can be shared. A congressional \namendment of IRC Section 6103(d)(1) adding Indian tribal governments is required to \nallow for the sharing of taxpayer information with tribal tax administrators just like the \nIRS does with states and municipalities. The Treasury Department has recognized the \nmutual benefits to compliance activity that information sharing will provide. An \namendment of IRC Section 6103(d)(1) has been consistently recommended by the \nDepartment of the Treasury since Fiscal Year 2010.85 \nHowever, some information sharing could occur without a legislative amendment of the \nIRC. This taxpayer information sharing could be handled administratively under IRC \nSection 6103(l)(7). That section requires the Social Security Administration and the IRS \nto disclose taxpayer information to “any Federal, State, or local agency administering” \nidentified social service programs to determine eligibility and the correct amount of \nbenefit under the program. Taxpayer information should be available to agencies \nadministering specified needs-based programs to allow for more accurate \ndeterminations of both eligibility for benefits and the amount of benefit properly \navailable. So, in the absence of a clear exclusion of an Indian tribal government agency \n \n \n85 Department of the Treasury, General Explanations of the Administration’s Fiscal Year 2010 Revenue Proposals, \nhttps://www.treasury.gov/resource-center/tax-policy/Documents/General-Explanations-FY2010.pdf, Facilitate Tax \nCompliance with Local Jurisdictions at p.102. \n", "INDIAN TRIBAL GOVERNMENT \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n57 \nadministering identified social service programs, the IRS is allowed to share the \ntaxpayer information. \nThe ITG Subgroup makes recommendations that focus on practical ways to allow for \nthe sharing of tax information among the federal government, tribal governments and \nstate governments to improve tax administration in Indian Country. \nII. \nBACKGROUND \nIndian tribal governments are distinct political communities, having territorial \nboundaries, within which their authority is exclusive, and having a right to all the lands \nwithin these boundaries, which is not only acknowledged, but guaranteed by the United \nStates.86 The United States has a trust responsibility to each federally recognized tribal \ngovernment that includes the protection of the sovereignty of each tribal government. \nCongress, through statutes, treaties and the exercise of administrative authorities, has \nrecognized the self-determination, self-reliance and inherent sovereignty of Indian \ntribes. Indian tribes possess the inherent authority to establish their own form of \ngovernment.87 The tribal right of self-government flows from the inherent sovereignty of \nIndian tribes and nations. The United States recognizes a special government-to-\ngovernment relationship with Indian tribes, including the right of the tribes to self-\ngovernance, as reflected in the United States Constitution, treaties, federal statutes and \nin the course of dealings of the United States with Indian tribes.88 \nThe power to tax is an essential attribute of Indian sovereignty because it is a necessary \ninstrument of self-government to raise revenues for its essential services. “[I]t derives \nfrom the tribe's general authority, as sovereign, to control economic activity within its \njurisdiction, and to defray the cost of providing governmental services by requiring \ncontributions from persons or enterprises engaged in economic activities within that \n \n \n86 Worchester v. Georgia, 31 U.S.515, 557, 559, 561 (1832). \n87 Indian Tribal Justice Support Act, 25 U.S.C. §§ 3601-3631 (2012). \n88 Indian Self-Determination Act of 1994, Pub. L. No. 103-413, 108 Stat. 4250, 4270-77 (1994). \n", "INDIAN TRIBAL GOVERNMENT \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n58 \njurisdiction.”89 There are 573 federally recognized Indian tribes in the United States.90 A \nlarge number of these tribal governments have enacted tax statutes and created tax \nprograms to administer the enacted taxes. Tribal governments look to these taxes to \nfund a broad range of essential governmental programs, services and activities, \nincluding economic development, community development, human resources, natural \nresources, public safety, health services, social services, education, road construction \nand maintenance, legislative, and judicial services. \nIRC Section 6103 governs the disclosure of taxpayer information by the IRS. It generally \nprohibits the disclosure of taxpayer information.91 There are several enumerated \nexceptions to the disclosure prohibition rule identified in IRC Section 6103. Some of \nthese exceptions include disclosure to state tax officials and state and local law \nenforcement agencies,92 disclosure to State audit agencies,93 reimbursement to state \nand local law enforcement agencies,94 disclosure for combined employment tax \nreporting,95 disclosure to persons having material interest,96 disclosure to Committees of \nCongress,97 disclosure to the President and certain other persons,98 disclosure to \ncertain federal officers and employees for purposes of tax administration,99 disclosure to \ncertain federal officers and employees for administration of federal laws not relating to \ntax administration,100 statistical use,101 disclosure of certain returns and return \ninformation for tax administration purposes,102 and disclosure of returns and return \ninformation for purposes other than tax administration.103 \n \n \n89 Merrion v. Jicarilla Apache Tribe, 455 U.S. 130, 137 (1982). \n90 An Introduction to Indian Nations in the United States, at http://www.ncai.org/about-tribes. \n91 IRC Section 6103(a). \n92 IRC Section 6103(d)(1) \n93 IRC Section 6103(d)(2) \n94 IRC Section 6103(d)(4). \n95 IRC Section 6103(d)(5). \n96 IRC Section 6103(e). \n97 IRC Section 6103(f). \n98 IRC Section 6103(g). \n99 IRC Section 6103(h). \n100 IRC Section 6103(i). \n101 IRC Section 6103(j). \n102 IRC Section 6103(k). \n103 IRC Section 6103(l). \n", "INDIAN TRIBAL GOVERNMENT \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n59 \nDisclosure to State Tax Officials \nOne disclosure exception authorizes the IRS to share tax information by entering into \nagreements with governmental agencies for tax administration purposes.104 IRS \ninformation sharing programs provide for an efficient utilization of limited government \nresources through partnerships between the IRS and federal, state and municipal \ngovernmental agencies. The goal of these programs is to enhance voluntary \ncompliance with tax laws. This includes facilitating the exchange of taxpayer data, \nleveraging resources, providing assistance to taxpayers to improve compliance and \ncommunications, and identifying and reporting information on emerging tax \nadministration issues. \nCurrently, the IRS can only enter into intergovernmental agreements with states and \nmunicipalities, because IRC Section 6103(d)(1) does not specifically name tribes. This \nfailure to explicitly include tribal governments in IRC Section 6103(d) is problematic for \ntwo reasons. First, it means that that a tribal government is unable to enter into an \nagreement directly with the IRS to allow a tribal tax administration agency to either \nshare information with, or receive information from, the IRS under IRC Section \n6103(d)(1). All taxpayers subject to tribal taxes are also subject to federal taxes of \nvarious kinds. It would be beneficial to both the tribal tax administrator and the IRS to be \nable to share information related to the reporting of mutual taxpayers. This shared \ninformation would allow for the tax administrators to verify compliance with the tax \nrequirements of both governments. \nSecond, state tax agencies are not allowed to share information with tribal tax \nadministrators if they received that information from the IRS pursuant to their \nagreements under this section. The tax sharing agreements between the IRS and states \nprohibit either side from revealing to any third party any information obtained under the \nagreement. Even in situations where there is an intergovernmental agreement between \n \n \n104 IRC Section 6103(d)(1). \n", "INDIAN TRIBAL GOVERNMENT \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n60 \na tribal government and a state in place, the state is unable to provide information to the \ntribal government, because it is shared information they received from the IRS pursuant \nto an intergovernmental agreement under IRC Section 6103(d)(1). Indian tribal \ngovernments have worked cooperatively with their respective state governments on a \nsovereign-to-sovereign basis. They entered into numerous compacts and agreements \nthat clearly demarcate their respective authority over a variety of subject areas, \nincluding tax administration, land use and zoning, natural resource management, law \nenforcement, health and social services. This cooperation has focused on the \ncoordination of tax administration and other activities and the sharing of information on \na regular basis. Some tribal governments have tax sharing agreements with numerous \nstates in place.105 These agreements have proven to be very useful in the \nadministration and collection of the appropriate taxes. By sharing information, the states \nand the tribes can ensure that a taxpayer pays the appropriate tax to the appropriate \nsovereign. This sharing process would be much more effective if the IRS was also a \npart of the sharing process. \nThe ability to enter into an agreement with the IRS would greatly enhance a tribal \ngovernment’s ability to effectively and efficiently administer its tax program. Tribal \ngovernments understand there must be a written agreement in place between the IRS \nto begin the sharing process. Tribal governments also recognize that significant \nsafeguards must be in place before information can be shared. The IRS provides \nguidance to ensure that the policies, practices, controls and safeguards employed by \nrecipient agencies, agents or contractors adequately protect the confidentiality of federal \ntax information.106 Tribal governments understand that there are significant burdens and \nexpenses to comply with these safeguard policies. For that reason, tribal governments \n \n \n105 The Navajo Tax Commission has tax information sharing agreements with the states of Arizona, New Mexico \nUtah, Texas and California in place. History of the Navajo Tax Commission at www.tax.navajo-nsn.gov. \n106 IRS Publication 1075 at Section 1.2. \n", "INDIAN TRIBAL GOVERNMENT \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n61 \nlike states and municipalities should have the option to elect whether to participate in \nthe taxpayer information sharing program.107 \nSome tribal tax administrators have approached the IRS to look at whether the IRS can \nmake an internal determination that it is acceptable to enter into an agreement with a \ntribal government under IRC Section 6103(d)(1). Pursuant to this request, the IRS has \ndetermined that it cannot be handled administratively. The IRC simply does not provide \nfor agreements with tribes, and there is no way to assume that the use of the word \n“states” in IRC Section 6103(d)(1) is intended to include Indian tribal governments as \nwell. Tribes are not states and cannot be construed as such. Therefore, the \nauthorization for the IRS to enter into an information sharing agreement with a tribal \ngovernment under IRC Section 6103(d)(1) will require amendment of the IRC. The \nTreasury Department has recognized the mutual benefits to compliance activity that \ninformation sharing will provide. An amendment of IRC Section 6103(d)(1) has been \nconsistently recommended by the Department of the Treasury since Fiscal Year \n2010.108 \nDisclosure to any Federal, State or Local Agency Administering Identified Social \nService Programs \nThere is one situation, where the sharing of taxpayer information would not require an \namendment of the IRC and could be handled administratively under IRC Section \n6103(l)(7). That section requires the Social Security Administration and the IRS to \ndisclose taxpayer information to “any Federal, State, or local agency administering” \nidentified social service programs to determine eligibility and the correct amount of \nbenefits under the program.109 Neither IRC Section 6103 (including specifically IRC \nSection 6103(l)(7)) nor the Treasury Regulations promulgated thereunder define “local” \n \n \n107 Comments from participants attending the National Intertribal Tax Alliance Conference September 11, 2017. \n108 Department of the Treasury, General Explanations of the Administration’s Fiscal Year 2010 Revenue Proposals, \navailable at https://www.treasury.gov/resource-center/tax-policy/Documents/General-Explanations-FY2010.pdf, \nFacilitate Tax Compliance with Local Jurisdictions at p. 102. \n109 IRC Section 6103(l)(7)(B). \n", "INDIAN TRIBAL GOVERNMENT \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n \n62 \nor “local agency.” No definition of “local agency” can be found in the IRC or Treasury \nRegulations. Treasury Regulations have never been issued under IRC Section \n6103(l)(7). The legislative history indicates that IRC Section 6103(l)(7) was expanded in \n1984 because “Congress believed that wage and nonwage information should be \navailable to agencies administering specified needs-based programs . . . to make more \naccurate determinations of both eligibility for benefits and the amount of benefits \nproperly available.”110 The Congressional intent of Section 6103(l)(7) was specifically to \nhelp agencies make “more accurate determinations of both eligibility for benefits and the \namount of benefits properly available.111 There is nothing in the legislative history of IRC \nSection 6103(l)(7) that suggests tribes should be excluded from treatment as a local \nagency. \nThe IRS can and should treat a tribal government entity administering identified social \nprograms to determine eligibility and the correct amount of benefits under the program \nas a local agency under IRC Section 6103(l)(7). This treatment would not require an \namendment of the IRC but can be performed administratively by the IRS. \nIII. \nRECOMMENDATIONS \n1. The ITG Subgroup recommends that the IRS provide support for an amendment to \nIRC Section 7871 to treat Indian Tribal Governments like states for purposes of IRC \nSection 6103. This would allow the IRS and Tribal Governments to enter into taxpayer \ninformation sharing agreements under IRC Section 6103(d)(1), which would be most \nbeneficial to both parties in the effort to ensure compliance with the tax laws of both \ngovernments. The ITG Subgroup also supports the recommendation of the Department \nof the Treasury to treat Indian Tribal Governments as states for information sharing \n \n \n110 Legislative History of the Deficit Reduction Act of 1984, P.L. 98-369, at 1218 (1984). \n111 Legislative History of the Deficit Reduction Act of 1984, P.L. 98-369, at 1218 (1984). \n", "INDIAN TRIBAL GOVERNMENT \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n63 \npurposes.112 The ITG Subgroup requests that the IRS formally provide its support to the \nDepartment of Treasury to move this legislative action forward at the first opportunity. \n2. The ITG Subgroup recommends the IRS treat a tribal government entity\nadministering identified social programs to determine eligibility and the correct amount \nof benefits under the program as a local agency, and provide information sharing as \nrequired by IRC Section 6103(l)(7). This IRS determination would not require an \namendment of the IRC, but can be an administrative determination by the IRS.\n112 Department of the Treasury, General Explanations of the Administration’s Fiscal Year 2010 Revenue Proposals, \nhttps://www.treasury.gov/resource-center/tax-policy/Documents/General-Explanations-FY2010.pdf, Facilitate Tax \nCompliance with Local Jurisdictions at p. 102. \n", "This page intentionally left blank \n", "ADVISORY COMMITTEE ON \nTAX EXEMPT AND GOVERNMENT ENTITIES \n(ACT) \nTax-Exempt Bond Subgroup \nRecommendations to Encourage Self-Compliance by Issuers of Tax-Advantaged \nObligations \nBill Johnson, Project Leader \nDavid Danenfelzer \nJune 7, 2018\n", "TAX EXEMPT BONDS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n66 \nRECOMMENDATIONS TO ENCOURAGE SELF-COMPLIANCE BY ISSUERS OF \nTAX-ADVANTAGED OBLIGATIONS \nI. \nEXECUTIVE SUMMARY \n................................................................................... 67 \nII.\nBACKGROUND \n................................................................................................. 68\nIII.\nRECOMMENDATIONS ..................................................................................... 79\n", "TAX EXEMPT BONDS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n67 \nI. \nEXECUTIVE SUMMARY \nThe topic of increasing compliance and self-reporting by issuers/conduit borrowers \n(Issuers) of tax-advantaged obligations113 has surfaced as an issue many times over the \npast twenty years. The general theme of each of these proposals, from both the \nNational Association of Bond Lawyers (NABL), the Tax-Exempt Financing Committee of \nthe American Bar Association Tax Section, and several ACT Tax-Exempt Bond \nSubgroups (TEB Subgroup) has been to create a structure that incorporates subjective \nfactors, defines a penalty structure and is not overly burdensome to Issuers or the IRS. \nThe current TEB Subgroup’s project is to provide a conceptual framework for revisions \nto the current IRS TEB Voluntary Compliance Agreement process and the TEB \nStreamlined Voluntary Compliance Agreement process (jointly referred to as TEB \nVCAP) that provides: \n•\nAn easily determinable payment amount to resolve violation (Resolution Amount)\nthat is acceptable from both the Issuer’s and the IRS’s standpoint;\n•\nClosure on a violation;\n•\nMinimal cost to the Issuer; and\n•\nFrees up the IRS to deal with unusual situations.\nAs a result of Indian Tribal Governments and Tax-Exempt Bonds shrinking workforce \nand increasing workload, the volume of small and infrequent Issuers, and a decline in \nthe individual and corporate tax rates, the fear of an examination of a particular issue \n(and the resulting potential liability and penalties) may not be enough to ensure Issuer \npost issuance compliance. The IRS needs to encourage self-policing by Issuers to self-\ncorrect and self-report violations. To entice Issuers to implement compliance programs \nand correct violations, the current TEB VCAP program needs to be revised to provide \nsufficient incentives to encourage Issuers to participate. The correction options must be \n113 Treas. Reg. Section 1.150-1(b). \n", "TAX EXEMPT BONDS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n68 \nsimple, cost-effective and encourage self-compliance by providing an economic \nincentive for Issuers to actively monitor and correct violations. \nII.\nBACKGROUND\nTax-Advantaged Obligation Compliance \nIn general, Issuers of tax-advantaged obligations do not pay tax. Holders of tax-exempt \nobligations generally do not pay tax on interest income from the obligations pursuant to \nIRC Section 103. Holders of certain types of bonds receive tax credits114 pursuant to \nIRC Sections 54A and 54AA. However, Issuers must remit any profit realized from \nborrowing at tax-exempt rates and investing unspent proceeds at taxable rates, known \nas arbitrage. \nThe Treasury has defined tax-advantaged obligation requirements in three major areas: \n•\nSpending the tax-advantaged obligation’s proceeds on the stated purpose of the\nissue (document retention).\n•\nHaving to remit any profit on the investment of unspent tax-advantaged proceeds\n(rebate and yield restriction – referred to as rebate).\n•\nLimiting the private use of assets financed with certain tax-advantaged bond\nproceeds to permitted threshold amounts (acceptable private business use).\nThe Internal Revenue Manual (IRM) defines “Voluntary Compliance” to include post \nissuance diligence and resolving noncompliance on a timely basis. This general \ninformation for Issuers of tax-advantaged obligations includes: \n•\nGeneral post issuance compliance responsibilities\n•\nSelf-correction of violations\n•\nVoluntary Closing Agreement Program (TEB VCAP)\n114 In some cases, rather than provide a tax credit to the obligation holder, an Issuer can elect to receive a direct \nsubsidy from the U.S. Treasury and interest on the obligation is taxable to the holder. \n", "TAX EXEMPT BONDS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n69 \nIssuers are required to monitor each of these areas for compliance. If the Issuer \ndiscovers a violation within a prescribed time period, they may self-correct these \nviolations through what are referred to as remedial actions. If these remedial actions are \nnot initiated and reported within a prescribed time period, the Issuer can correct the \nviolation through the self-reporting TEB VCAP. \nThe IRS uses audits to test and encourage compliance in the tax-advantaged obligation \narea. \nEvolution of TEB VCAP \nIn May 1997, the IRS announced a formal tax-exempt bond closing agreement \nprogram.115 Violations of IRC Section 103 and related provisions that could not be \nremedied under then-existing remedial action provisions or other tax-exempt bond \nclosing agreement programs contained in regulations or other published guidance could \nbe resolved by entering into a closing agreement under the TEB VCAP. Notice 2001-60 \nprovided additional information on the scope and procedures for requesting a closing \nagreement under the TEB VCAP. Notice 2008-31 modified and superseded Notice \n2001-60 by incorporating tax credit bonds into the TEB VCAP and by referring to IRM \n7.2.3 for specific information required for TEB VCAP submissions. \nIn June 2000, NABL appointed a special task force – The Task Force on Alternative \nDispute Resolution (Task Force). The Task Force issued its suggestions for \nimprovement in the enforcement programs in September 2004. That report outlined five \nbasic principles for reform: \n•\nAs a general rule, the Issuer, not the bond holder, should pay any required\npenalty when a mistake or violation occurs.\n•\nThe program should cover all violations.\n115 Rev. Proc. 97-15, 1997-1 C.B 635. \n", "TAX EXEMPT BONDS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n70 \n•\nThe program should specify the maximum penalty for as many classes or types\nof violations as possible so that the Issuers will be encouraged to voluntarily\nreport noncompliance.\n•\nThe remedy or penalty for noncompliance should properly reflect the nature and\nextent of the violation.\n•\nNo single approach, such as calculation of the tax liability to the bondholders, if\nthe bonds were declared taxable (Taxpayer Exposure) under the then existing\nguidelines, can provide a penalty that is appropriate for all violations.\nThe procedures for correcting a failure to pay rebate are long standing and are defined \nin Treas. Reg. Sections 1.148-3(h)(1), 1.148-3(h)(2) and 1.148-3(h)(3). \n•\nTreas. Reg. Section 1.148-3(h)(1) provides that the failure to pay the correct\nrebate amount when required will cause the bonds of an issue to be arbitrage\nbonds (taxable) unless the Commissioner determines that the failure was not\ncaused by willful neglect and the Issuer promptly pays a penalty. If the issue\nconsists solely of governmental or qualified 501(c)(3) bonds, the penalty equals\n50 percent of the rebate due, plus interest. Otherwise the penalty is equal to 100\npercent of the rebate due, plus interest.\n•\nTreas. Reg. Section 1.148-3(h)(2) provides that interest on the unpaid rebate\namount accrues at the underpayment rate under IRC Section 6621 beginning on\nthe date the correct rebate amount is due and ending on the date 10 days before\nit is paid.\n•\nTreas. Reg. Section 1.148-3(h)(3) provides that the penalty is automatically\nwaived if the rebate amount that the Issuer failed to pay is paid within 180 days\nafter the discovery of the failure, unless the Commissioner determines that the\nfailure was due to willful neglect, or the issue is under examination by the\nCommissioner at any time during the period beginning on the date the failure first\noccurred and ending 90 days after the receipt of the rebate amount.\nIn July 2005, Rev. Proc. 2005-40 was issued to provide procedures for correcting a \nfailure to pay rebate, for establishing the lack of willful neglect and concerning requests \nfor an extension of time to pay or a waiver of the penalty. Rev. Proc. 2005-40 set out \neight factors to be used to determine if the failure to timely pay the correct rebate \namount was due to willful neglect. It stated that the IRS would consider: \n•\nThe unpaid rebate amount;\n•\nThe sophistication of the Issuer;\n", "TAX EXEMPT BONDS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n71 \n•\nThe length of the delay;\n•\nThe steps taken to comply, including the steps taken after the discovery of the\nfailure to pay;\n•\nThe steps taken to prevent recurrence;\n•\nThe nature of the failure;\n•\nAny history of timely or late payments by the Issuers; and\n•\nAny other relevant information.\nRev. Proc. 2005-40, in Section 4.0, provided time limits for an IRS response and set out \nthe options available to the Issuer. \n•\nIf the IRS does not notify the Issuer in writing within 90 days after receiving the\nexplanation of the lack of willful neglect, the explanation is accepted and the\npenalty is waived.\n•\nIf, based on the explanation submitted by the Issuer, the IRS is unable to make a\ndetermination that the failure was not due to willful neglect, the IRS will notify the\nIssuer in writing within 90 days after receiving the explanation and describe any\nadditional information needed, the IRS contact person, and provide the Issuer\nwith a period of not less than 21 days to provide the information.\n•\nIf the IRS is still not able to make a determination, the Issuer is entitled, upon\nrequest, to a conference with the IRS.\nThe Treas. Reg. Sections under 1.148-3(h) and Rev. Proc. 2005-40 will be referred to \njointly as Rebate Failure. \nIn June 2007, the TEB Subgroup compiled a report called “After the Bonds are Issued: \nThen What?”116 a voluntary Issuer assessment of post issuance tax compliance. This \nreport initiated the Post Issuance Compliance Policies and Procedures movement. \nIn June 2008, the TEB Subgroup produced a report entitled “The Streamlined Closing \nAgreement for Tax-Exempt Bonds: A Cure for Common Violations.”117 That report grew \n116 https://www.irs.gov/pub/irs-prior/p4344--2007.pdf. \n117 https://www.irs.gov/pub/irs-prior/p4344--2008.pdf. \n", "TAX EXEMPT BONDS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n72 \nout of the perceived need for a simple, predictable, low-cost procedure for Issuers of \ntax-exempt bonds and conduit borrowers118 of tax-exempt bond proceeds to voluntarily \ncorrect violations of federal tax law based on the TEB Subgroup’s concern that the then \ncurrent voluntary compliance program would be unable to accommodate the anticipated \ndramatic increase in voluntary assessments of post issuance tax noncompliance. At that \ntime, the TEB Subgroup recommended that certain relatively common violations could \nbe dealt with on a more streamlined basis, without the need for costly, time consuming, \nindividualized negotiation. The possible covered violations included: \n•\nFailure to timely invest a refunding escrow in State and Local Government Series\nsecurities (SLGS).\n•\nNon-compliance with the “mixed escrow” rules of Treas. Reg. Section 1.148-\n9(c)(2).\n•\nDe minimis nonqualified use of bond-financed facilities.\n•\nChange of election as to the applicable low-income test under IRC Section\n142(d) for exempt facility private activity bonds for “qualified residential rental\nprojects.”\n•\nExcess use of bond proceeds to pay issuance costs in violation of IRC Section\n147(g).\n•\nUse of bond proceeds for projects not included in original TEFRA notice.\n•\nViolation of the 120 percent economic life limitation under IRC Section 147(b).\n•\nChange in use of financed facilities without ability to take remedial action; for\nexample, because of noncompliance with applicable time periods under the\nremedial action regulations.\n•\nChange in use of financed facilities subjecting interest on the bonds to the\nalternative minimum tax (AMT) and not qualifying for Rev. Proc. 97-15.\n•\nFailure to make a timely identification of a hedge under Treas. Reg. Section\n1.148-4.\n118 A borrower of bond proceeds in a conduit financing. \n", "TAX EXEMPT BONDS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n73 \nIn June 2010, the TEB Subgroup produced a report entitled “Improvements to the \nVoluntary Closing Agreement Program for Tax-Exempt, Tax Credit and Direct Pay \nBonds”119 (2010 Report). That report made specific recommendations with respect to \nthe then current TEB VCAP, including proposed forms of closing agreements and the \nstreamlined closing agreement program (SVCAP) for tax-exempt and tax-advantaged \nbonds. The 2010 Report recommended additions and changes to make VCAP and \nSVCAP more inclusive, more flexible and less costly to administer. \nEffective April 1, 2017, the IRS implemented new audit procedures and best practices. \nUnder these procedures, the IRS will send a letter to the Issuer indicating that an audit \nhas commenced. The agent has the option to either include an Information Document \nRequest (IDR) with the letter or call the Issuer to discuss the document requirements \nbefore sending the IDR. If the agent mails the IDR with the initial contact letter, the \nagent will discuss the IDR with the Issuer during an initial call and, if necessary, tailor \nthe IDR and timeline. \nSupport for the Project \nThe TEB Subgroup took multiple steps to validate support for this project. The \nSubgroup solicited information from representatives of constituencies within the tax-\nadvantaged bond community and the IRS. The goal was to confirm their views as to the \nworth of the project, to solicit ideas as to how an effective program might work, and to \nidentify substantive problems which might be appropriately addressed under such a \nprogram. Christie J. Jacobs, Director of Indian Tribal Governments and Tax-Exempt \nBonds, and Bob C. Griffo, Tax Law Specialist/Technical Advisor, were extremely \nsupportive of this project and provided background information. The TEB Subgroup also \ndiscussed this project with several tax attorneys at Issuer bond counsel firms to assess \nthe needs of the tax-advantaged bond community. Finally, the TEB Subgroup consulted \n119 https://www.irs.gov/pub/irs-prior/p4344--2010.pdf. \n", "TAX EXEMPT BONDS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n74 \nwith the EP Subgroup of the ACT to discuss voluntary compliance programs which have \nbeen implemented with respect to qualified employee retirement plans. \nThe Project \nThe TEB Subgroup believes that additional revisions are needed to the TEB VCAP to: \n•\nContain defined rules to calculate standard Resolution Amounts agreeable to\nIssuers and the IRS while still allowing for negotiations in unusual fact situations;\n•\nUse an approach based on when the violation is discovered and reported, and\nwho discovers it;\n•\nIncorporate the severity of the violation and the size of the Issuer;\n•\nEnsure that the correction process is cost effective for the Issuers and efficient\nfor the IRS;\n•\nEncourage Issuer compliance and self-correction; and\n•\nProvide finality for the Issuer without burdening IRS resources.\nThe current TEB VCAP process is defined in Section 7.2.3 of the IRM and Notice 2008-\n31. Therefore, this proposal falls within the scope of the TEB Subgroup and the IRS\nTEB Group’s authority. \nThe Need for Change \nIn general, the current TEB VCAP procedures contain factors that discourage voluntary \nIssuer compliance. These include: \n•\nThe costs associated with making a submission.\n•\nThe payment amount to resolve the violation (Resolution Amount) is based on\nthe present value of the bondholder’s calculated tax liability if the bonds were\ndeclared taxable (referred to as Taxpayer Exposure of the bond issue). Unless\nspecifically instructed otherwise or a more accurate measure of the particular\nbondholder’s tax rate is available, the average investor’s highest tax bracket is 29\npercent.120 This rate was first defined in Rev. Proc. 97-15 and is contained in the\n120 This rate should be lowered, following the enactment of Public Law No. 115-97, 131 Stat. 2054 (2017), also \nreferred to as the Tax Cuts and Jobs Act. \n", "TAX EXEMPT BONDS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n75 \nComputation of Taxpayer Exposure section (4.81.6.5.3.1) of the IRM. For \npurposes of determining Taxpayer Exposure, bonds that have been called for \nredemption and defeased by a defeasance escrow are considered outstanding \nuntil their actual date of redemption. \n•\nThe Resolution Amount paid by the Issuer is equal to 100 percent of the\nTaxpayer Exposure if the settlement is requested within six months of the\nviolation and increases to 110 percent if the submission is more than six months\nand less than one year after the violation. The IRM does not have prescribed\nResolution Amounts if the settlement occurs after one year. At that point, the\namount becomes subject to negotiation.\n•\nThe settlement amounts are negotiated in a labor-intensive process involving the\nIssuer’s tax counsel and IRS resources.\nThe Suggestion \nThe TEB Subgroup suggests a general approach for increasing voluntary compliance \nfollowing the Rebate Failure previously discussed. The approach consists of: \n•\nResolution Amounts are readily determinable.\n•\nThe window to avoid an additional penalty is based on discovery rather than the\noccurrence of the violation.\n•\nThe Resolution Amount and any underpayment interest accrues from the date of\nthe violation.\n•\nAn additional penalty amount is required if the correction is not made within a\ndefined period after Issuer discovery.\n•\nThe IRS has a defined time limit to review and approve the Issuer explanation\nand settlement rather than beginning negotiations.\n•\nIf the violation is discovered by the IRS while the issue is under audit, the Issuer\nis responsible for the maximum Resolution Amount.\nThe key to implementing the suggested approach for the remedial actions listed in IRM \nSection 7.2.3 is to define a readily determinable Resolution Amount. While it is beyond \nthe scope of this document to determine the parameters of the formula for calculating \nan acceptable Resolution Amount and the amount of any potential penalty, the TEB \nSubgroup’s suggested approach is to have a Resolution Amount that is not subject to \nnegotiation except in unusual situations, so that Issuers will have a defined amount on \n", "TAX EXEMPT BONDS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n76 \nwhich to base their correction approach. The TEB Subgroup also suggests that a \nthreshold be established to eliminate the filing requirement for de minimis violations. \nThe establishment of criteria for de minimis violations is also beyond the scope of this \nreport. \nIssuers and the IRS benefit from a Rebate Failure approach for self-monitoring and self-\ncorrection: \n•\nIssuers can make approved corrections with minimal costs.\n•\nThe IRS would not have to devote substantial resources to the program.\n•\nIt would encourage self-policing and self-correction for the majority of the Issuer\npopulation without the IRS’s direct involvement.\n•\nThe IRS would be able to devote more of its scarce resources to unusual\nsituations and a data driven audit process to efficiently administer compliance\nviolations.\nThe fear of an examination of a particular obligation (and the resulting potential liability \nand penalties) may not be enough to ensure Issuer post issuance compliance. The IRS \nshould encourage self-policing by Issuers to self-correct and self-report violations. To \nentice Issuers to implement compliance programs and self-report violations, the current \nTEB VCAP needs to be revised to provide sufficient incentives to encourage Issuers to \nparticipate. The correction options must be simple, cost effective and encourage self-\ncompliance by providing an economic incentive for Issuers to actively monitor and self-\ncorrect violations. \nWhy Now? \nFor 2018, the IRS has announced that it will rely on a new data driven approach for \nexamining tax-advantaged obligations. The TEB Subgroup and the individuals with \nwhom this approach was discussed believe that the suggested changes contained in \nthis report together with the revised audit approach that was implemented in April 2017 \nwould allow the IRS to focus scarce resources on Issuers with the most potential for \nnoncompliance. In developing an effective examination and correction program, the IRS \nfaces several challenges: \n", "TAX EXEMPT BONDS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n77 \n•\nResources are Shrinking and the Workload is Increasing – TEB Field Operations,\nwhich is responsible for bond examinations, is expected to have only 19 agents\nconducting examinations by June 2018, down from 23 at the Oct. 1 start of the\nfiscal year. For comparison, in 2009 the TEB Field Operations had 60 agents, six\nmanagers, five support staff, and a technical adviser. On the enforcement side,\nthe IRS expects to close 577 examinations in the TEB Field Operations in fiscal\n2018, which began on Oct. 1, 2017 and ends on Sept. 30, 2018. That is\nsignificantly down from the 717 closed examinations in fiscal 2017, but slightly\nhigher than the 570 concluded in fiscal 2016 and the 569 in fiscal 2015.121 The\nreduction in resources and reduced number of examinations may lead some\nIssuers to conclude that the probability of examination is so low that instituting a\ncompliance program or participating in the TEB VCAP is not worthwhile.\n•\nVolume of smaller issues remains high – Tax-exempt bond issues under $10\nmillion comprise most of the tax-exempt bond issues in recent years. As reported\nby the IRS Statistics of Income Division,122 for reporting years 2006 – 2015\n(information most readily available as of the date of this report), the number of\nissues of tax-exempt bonds with par values under $10 million constituted\napproximately 80 percent (122,296 out of 153,686) of the total number of all\nissues of tax-exempt bonds issued during the 10-year period. The par amount of\nall tax-exempt bonds with par values under $10 million comprised approximately\n11 percent ($220 billion out of $1,978 billion issued) during that same 10-year\ntime period. The large number of small issues may also lead some Issuers to\nconclude that the probability of examination is so low that instituting a compliance\nprogram or participating in the TEB VCAP is not worthwhile.\n•\nReduction in Tax Rates – As a result of the Tax Cuts and Jobs Act reduction in\ncorporate and many individual tax rates, the Computation of Taxpayer Exposure\ntax rate should be reduced. The TEB Subgroup believes that the 29 percent\nTaxpayer Exposure rate should be revised as a result of the changes in the tax\nrates for exposure amounts that include the 2018 tax year and thereafter.\nReduction of the potential Taxpayer Exposure could also reduce the incentive for\nIssuers to institute compliance programs and participate in the TEB VCAP. The\nTEB VCAP AMT adjustment under IRM 4.81.6.5.3.4 should also reflect the\nelimination of the corporate AMT by the Tax Cuts and Jobs Act for tax years\nbeginning after 2017.\nBased on these factors, the risk of an examination of a particular issue (and the \nresulting potential liability) may not be sufficient to ensure post issuance compliance. \nThe IRS should encourage self-policing by Issuers to self-correct and self-report \n121 The Bond Buyer published December 28, 2017 – 2018 Outlook: IRS implementing data driven muni bond audits. \n122 https://www.irs.gov/statistics/soi-tax-stats-tax-exempt-bond-statistics. \n", "TAX EXEMPT BONDS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n78 \nviolations. To entice Issuers, particularly small Issuers with few resources, to implement \ncompliance programs and self-report violations, the TEB VCAP should be revised to \nprovide sufficient incentives to encourage Issuers to participate. The correction options \nmust be simple, cost effective and encourage self-compliance by providing an economic \nincentive for Issuers to actively monitor and self-correct violations. \nHow Do You Get Issuers to Comply? \nAfter digesting the due diligence, the TEB Subgroup determined that the best means to \npromote compliance would be to modify the TEB VCAP to further streamline the \nprocess and eliminate the need for costly, time consuming, individualized negotiations \non the part of the IRS, the Issuer and the Issuer’s tax counsel. The violations covered \nby a revised TEB VCAP and the parameters for resolving covered violations should be \nevaluated based on multiple criteria to determine an appropriate Resolution Amount \nwhich incentivizes Issuers to implement a compliance program and self-report and self-\ncorrect violations. \nThe most effective way to encourage Issuers to comply is to make it more \nadvantageous for them to correct violations on a timely basis. That involves: \n•\nThe ability to know in advance the Resolution Amount and underpayment interest\namount arising from noncompliance, in other words, certainty as to treatment.\n•\nHaving defined grace periods.\n•\nHaving a penalty that is appropriate to the nature of the violation.\n•\nHaving a fair and impartial procedure to resolve disputes\nThese recommendations support the IRS objectives for the TEB VCAP as outlined in \nIRM 7.2.3.1.1. According to the IRM, TEB VCAP’s primary objectives are to: \n•\nEncourage Issuers to exercise due diligence in complying with federal tax\nrequirements for tax-advantaged bonds.\n•\nEnsure others that use tax-advantaged bond proceeds exercise due diligence in\ncomplying with federal tax requirements.\n•\nEncourage Issuers to voluntarily report discovered violations to the IRS.\n", "TAX EXEMPT BONDS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n79 \n•\nProvide a way to correct these violations expeditiously.\nThe TEB Subgroup suggests that the IRS consider an expansion of the Self-Correction \nportion of the IRM hierarchy beyond the current remedial actions. Such an expansion \nwould provide closure to the Issuer without significant IRS involvement based on a \nstandard such as the lack of willful neglect as defined in Rev. Proc. 2005-40 and a \npredefined mutually agreeable Resolution Amount. \nIII.\nRECOMMENDATIONS\nThe TEB Subgroup recommends that the existing correction structure be modified to \ninclude an option, similar to the Rebate Failure and reserve the TEB VCAP for unusual \nfact situations. This would group the violations into three categories: \n•\nSelf-Correcting\no\nRemedial Action\no\nStandard Resolution (new)\n•\nSelf-Reporting\no\nStreamlined Voluntary Closing Agreement Program\no\nVoluntary Closing Agreement Program\n•\nDiscovery Under Audit\nThis structure is similar to the programs used in the EP area and are designed to \nencourage compliance, reward voluntary compliance and avoid the costly participation \nin a full examination and potential discovery of other noncompliance issues leading to a \nlarge liability arising out of the examination process. \nSelf-Correcting – Remedial Actions are currently prescribed by regulations or revenue \nprocedures. The addition of a Standard Resolution would be the Rebate Failure \nequivalent for non-rebate liability violations. If the Issuer agreed to pay a predefined \nResolution Amount, with an explanation of lack of willful neglect, within a predefined \ntime period, the IRS would have a defined time to accept or reject the explanation. If \naccepted by the IRS, the violation would be deemed to be corrected. If rejected, the IRS \n", "TAX EXEMPT BONDS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n80 \nwould request additional information from the Issuer and work with the Issuer on a \nmutually agreeable resolution. \nSelf-Reporting – This approach, similar to the current TEB VCAP would be used when \nthe fact pattern is unique and the Issuer cannot use the remedial action provisions or \ndoes not agree with the results of the Standard Resolution. \nThe Resolution Amount for correcting a violation would be based on the violation, the \ntiming of its discovery, and the ability to show a good faith effort to remedy the violation \nin a timely manner after the violation is identified, similar to the Rebate Failure \nprovisions. Self-Reporting would require Issuers to file their proposed correction before \nbeing notified by the IRS of an audit. \nThe Issuer Resolution Amount would consist of three components: \n•\nEconomic Benefit\n•\nLate Interest\n•\nPenalty\nEconomic Benefit – IRM 4.81.6.5 sets forth the basis for entering into closing \nagreements which include the Taxpayer Exposure, the amount of income tax liability of \na conduit borrower and the arbitrage benefit received. The TEB Subgroup believes that \nthe Resolution Amount should focus on a defined formula-driven amount that is \nacceptable to both the Issuer and the IRS, subject to negotiations based on unusual or \nextreme fact situations. The TEB Subgroup also suggests that the time period for \ndetermining the Resolution Amount would start at the time the violation commenced and \nend when the violation is corrected. \nInterest – Represents the time value of the Economic Benefit. This would be calculated \nbased on the IRC Section 6621 underpayment rates from the time the violation \ncommenced and end when the violation is corrected or on a date 10 days before the \nResolution Amount is paid, to be consistent with Treas. Reg. Section 1.148-3(h)(2). \n", "TAX EXEMPT BONDS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n81 \nPenalty – Any additional penalty should reflect the timing of the discovery of the \nviolation, whether the violation was self-reported and the good faith effort by the Issuer \nto remedy the violation. The TEB Subgroup suggests a grace period of 180 days from \ndiscovery of the violation during which the Issuer could request a waiver of the penalty if \nthe Issuer can show that the violation was not due to willful neglect. The TEB Subgroup \nsuggests that if the violation is reported outside of the prescribed time limits, minimal \npenalties for self-reporting would be implemented to reward reporting outside the time \nlimits. These non-audit self-reporting penalties should reflect the length of time from \ndiscovery of the violation and whether an Issuer is a small issuer. The exact penalty \namounts are beyond the scope of this recommendation; however, it should be noted \nthat those amounts should be minimal to incentivize self-reporting and self-correction \n(for example, $1,000 for every six-month delay). \nDe Minimis Violations – The TEB Subgroup recommends that a standard be developed \nfor what constitutes a de minimis violation that would be an exception to the need for \nreporting. The IRS has used such an approach in other areas relating to tax-advantaged \nobligations, including in the regulations which establish the “spending exceptions” for \narbitrage rebate under IRC Section 148 and Treas. Reg. Section 148-7(b)(4). Under \nthese rules, the final benchmark for the 18- or 24-month spending exception is not \nviolated if the unspent proceeds amount is less than $250,000 or three percent of the \nissue price. The TEB Subgroup suggests that the IRS consider a de minimis Resolution \nAmount or a tax-advantaged obligation par amount that would exempt the Issuer from \nthe formal correction process. \nThe Resolution Amount would be based on the sum of the Economic Benefit, Interest \nand Penalty that reflected who discovered the violation and when the violation was \nreported. Issuer Self-Correcting violators would pay the lowest percentage of the \nEconomic Benefit and would not be subject to a Penalty if the discovery was reported \nwithin the prescribed grace period. Issuer Self-Reporting would require the payment of a \nhigher percentage of the Economic Benefit, but not 100 percent, and would not be \nsubject to a Penalty if the discovery was reported within the prescribed grace period. \n", "TAX EXEMPT BONDS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n82 \nDiscovery on audit would require the payment of the full Economic Benefit and Penalty \nas a result of being discovered by the IRS. \nBenefits to the IRS \nThe benefits to the IRS of the proposed changes in the TEB VCAP are: \n•\nThe implementation of a Standard Resolution that would limit the negotiation\nprocess and allow the IRS to review an Issuer’s explanation and approve or\ndecline the request more efficiently.\n•\nBy creating a category of De Minimis Violations, the IRS would eliminate the\neffort associated with small settlements and encourage self-correction for less\nsignificant failures.\n•\nThe creation of the Standard Resolution and exception for De Minimis Violations\nwould allow the IRS to devote its resources to more significant violations.\n•\nThe implementation of this approach would increase Issuer compliance and self-\ncorrection, reduce the population of violators and allow the IRS to focus its\nresources on the data driven audit approach and target a smaller population of\nperceived violators.\nThe reduction of the population of potential violators would allow the IRS to stimulate \npost issuance compliance by more effectively using resources and sending a message \nto Issuers that it is more cost effective to be in compliance. \nBenefits to Issuers and Conduit Borrowers \nThe benefits to the Issuers are: \n•\nThe responsibility for compliance is linked directly with the benefits of\ncompliance.\n•\nIssuers will be able to better ascertain in advance the cost of non-compliance.\n•\nThe cost/penalty is reasonably based on the nature, extent and severity of the\nviolation.\n•\nIt removes the adversarial nature of existing procedures.\n•\nIssuers will have more certainty regarding their potential liability.\n", "TAX EXEMPT BONDS \nADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) 2018 \n83 \n•\nIf a payment needs to be made, the Issuer will be able to quantify and justify the\nsavings realized by being proactive and will have an incentive to self-report.\nThe addition of the Standard Resolution and changes to the TEB VCAP will encourage \nIssuers to self-monitor and be in compliance with their post issuance compliance \nbecause of the reduction in the level of time and effort to correct violations. \nImplementation \nThe TEB Subgroup recognizes that the revision to the existing program requires an \nappropriate procedural vehicle to accomplish the revisions. The choice to use a revenue \nprocedure, a notice, IRM amendments or some combination of these approaches is \nbeyond the scope of this recommendation. However, the TEB Subgroup has \nconsciously limited its suggestions to those areas that would not appear to require \nstatutory revisions and are within the scope of the TEB Group’s authority. \nThe key to implementing the Standard Resolution and creating a De Minimis Violation \nexception is to limit negotiations inherent in the current process and reduce the \nregulatory and administrative burdens imposed on Issuers and the IRS. \n" ]
p4859.pdf	0518 Publ 4859 (EN-SP) (PDF)	https://www.irs.gov/pub/irs-pdf/p4859.pdf	[ "I R S logo\n-\n \nITIN \nUnderstanding Your IRS \nIndividual Taxpayer \nIdentification Number (ITIN) Notice \nEach year the IRS receives millions of Forms W-7\n, Application \nfor IRS Individual Taxpayer Identification Number, (ITIN), from \ntaxpayers who are not eligible for an SSN but have a federal tax \nfiling or reporting need. Only individuals who have a valid filing \nrequirement or are filing a tax return to claim a refund of over \nwithheld tax are eligible to receive an ITIN. The IRS responds \nby sending the applicant one or more notices to inform them \nof the ITIN assignment or to request additional information to \nfacilitate Form W-7 processing. \nTo accomplish this quickly and accurately, an ITIN notice tells \nyou why you are getting it and how to respond. \nInformación para Entender \nsu Aviso de Número de \nIdentificación Personal \ndel Contribuyente (ITIN) del IRS \nCada año el IRS recibe millones de Formularios W-7(SP), \nSolicitud de Número de Identificación Personal del \nContribuyente del Servicio de Impuestos Internos, de \ncontribuyentes que no cumplen los requisitos para obtener \nun número de seguro social (SSN, por sus siglas en inglés) \npero que deben presentar una declaración de impuesto \nfederal o una declaración de información. Sólo las personas \nque tienen un requisito válido de presentar o que presentan \nuna declaración de impuesto para reclamar un reembolso \ndel impuesto retenido en exceso, cumplen los requisitos para \nobtener un número de identificación personal del contribuyente \n(ITIN, por sus siglas en inglés). El IRS responde enviándole \nal solicitante uno o más avisos informándole de la asignación \ndel ITIN o solicitándole información adicional para facilitar la \ntramitación del Formulario W-7(SP). \nPara lograr esto rápidamente y con precisión, un aviso de ITIN \nle explica por qué usted lo recibe y cómo debe responder. \n", " \n \n \n \n \n \n \n \n \n \n \n \n \nWhat is an ITIN notice? \nAn ITIN notice is official notification from the IRS responding \nto a Form W-7\n. Because there can be multiple applications \nsubmitted with one federal tax return, each applicant will \nreceive a notice. ITIN notices in Spanish are identified by (SP) \nafter the number. \nWhen would I receive an ITIN notice? \nThe IRS will send a notice when your: \n§\nForm W-7 application is approved and an ITIN is assigned, \nor renewed \n§\nForm W-7 assignment notice is corrected for erroneous \nname, address, date of birth, or other valid reason, \n§\nForm W-7 application is suspended, \n§\nForm W-7 application is rejected, and when \n§\nOriginal documents are returned to you with Letter 5872 \nHow to identify your notice \nA CP number in the upper right corner or letter number in the \nlower right of the first page identifies the type of notice, as fol\nlows: \nCP-565A – We Assigned You an IRS Individual Taxpayer \nIdentification Number (ITIN) \nCP-565B – Important Information about Your IRS \nIndividual Taxpayer Identification Number (ITIN). \nCP-566 – We Received Your Form W-7\n, Application For An \nIRS Individual Taxpayer Identification Number (ITIN). \nCP-567 - We Rejected Your Form W-7\n, Application For An \nIRS Individual Taxpayer Identification Number (ITIN) \nLetter 5872 - Return of Original Documents for ITIN \nApplications \nWhat to do when you get a notice \nCP–565A: This notice informs you that we approved your Form \nW-7 application and assigned or renewed an ITIN. Review \nit for correct name, address, and date of birth. If it contains \nan error(s), send the IRS a letter with proof of the correct \ninformation to the address on the upper left corner of the \nnotice. Keep a copy for your records. \nCP-565B: This notice confirms your ITIN assignment because \nyou did not receive the original notice, or you requested \ncorrection of your name, address, date of birth, or other \nreason(s). Keep a copy for your records. \nCP-566: This notice informs you that the IRS suspended your \nForm W-7 application for missing or insufficient supporting \nidentification documentation, or incorrect information on the \napplication.You have 45 days from the notice date to respond \nwith the correct information to allow your application to be \nprocessed. Failure to respond timely or send acceptable \ninformation will result in a reject notice being issued to you. \nCP-567: This notice informs you that the IRS rejected your \nForm W-7 because you did not meet eligibility requirements, \nyou failed to respond to suspense notice CP-566 within the 45 \ndays allowed, or you responded with information that could not \nbe processed. If you still need an ITIN, you must reapply with \na new Form W-7 and supporting identification or supplemental \ndocumentation, as required. \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n¿Qué es un aviso de ITIN? \nUn aviso de ITIN es la notificación oficial del IRS en respuesta a un \nFormulario W-7(SP). Debido a que muchas solicitudes pueden ser \npresentadas con una sola declaración de impuesto federal, cada \nsolicitante recibe un aviso. Los avisos de ITIN pueden ser enviados en \nespañol y se identifican con “(SP)” después del número. \n¿Cuándo recibo un aviso de ITIN? \nEl IRS le enviará un aviso cuando: \n§\nLa solicitud hecha en el Formulario W-7(SP) se aprueba y se \nasigna o se renueva un ITIN, \n§\nEl aviso de asignación del número solicitado en el Formulario \nW-7(SP), se corrige porque el nombre, dirección o fecha de \nnacimiento están incorrectos o por otra razón válida, \n§\nLa solicitud hecha en el Formulario W-7(SP) se suspende, \n§\nLa solicitud hecha en el Formulario W-7(SP) se rechaza, y \n§\nLos documentos originales se le devuelven con la Carta 5872 \nCómo identificar su aviso \nLas letras “CP” (párrafo computarizado, por sus siglas en inglés) \nseguidas de un número y en la parte superior derecha, o el número \nde la carta en la parte inferior derecha de la primera página del aviso \nidentifican el tipo de aviso, de acuerdo con lo siguiente: \nAviso CP-565A (SP) – Nosotros le hemos Asignado un Número \nde Identificación Personal del Contribuyente del IRS (ITIN) \nAviso CP-565B (SP) – Información Importante sobre su Número \nde Identificación Personal del Contribuyente (ITIN) \nAviso CP-566(SP) – Recibimos su Solicitud para un Número de \nIdentificación Personal del Contribuyente del IRS (ITIN) \nAviso CP-567(SP) – Hemos rechazado su Solicitud para un \nNúmero de Identificación Personal del Contribuyente del IRS \n(ITIN) \nCarta 5872(EN-SP) - Devolución de los documentos originales \nde las solicitudes de los ITIN \nLo que usted debe hacer cuando \nrecibe un aviso \nAviso CP-565A(SP): Este aviso le informa que hemos aprobado \nsu solicitud hecha en el Formulario W-7(SP) y le hemos asignado o \nrenovado un ITIN. Revise si el nombre, dirección y fecha de nacimiento \nestán correctos. Si contiene errores, envíe una carta al IRS con \ndocumentación que compruebe la información correcta a la dirección \nen la parte superior izquierda del aviso. Guarde una copia para sus \narchivos. \nAviso CP-565B(SP): Este aviso le confirma su ITIN asignado, porque \nusted no recibió la notificación original, o solicitó la corrección de su \nnombre, dirección, fecha de nacimiento o una corrección hecha por \notras razones. Guarde una copia para sus archivos. \nAviso CP-566(SP): Este aviso le informa que el IRS suspendió su \nsolicitud hecha en el Formulario W-7(SP) por falta de documentación \nque compruebe su identificación personal, o por tener información \nincompleta o incorrecta en la solicitud. Usted tiene 45 días desde la \nfecha del aviso para proveer la información correcta para permitir \nla tramitación de su solicitud. El no responder a tiempo o enviar \ninformación inadmisible resultará en que se le emita un aviso de \nrechazo. \nAviso CP-567(SP): Este aviso le informa que el IRS rechazó su \nsolicitud hecha en el Formulario W-7(SP), porque usted no reunió los \nrequisitos de elegibilidad por razones que no permitieron aprobar su \nsolicitud, o usted no respondió al Aviso de suspensión CP-566(SP) \ndentro de los 45 días autorizados, o respondió con información que \nno pudo ser tramitada. Si usted todavía necesita un ITIN, tiene que \nsolicitarlo completando un nuevo Formulario W-7(SP) y adjuntando \nla documentación que compruebe su identificación o documentación \nsuplementaria, según se requiera. \n", " \n \n \n \n \n \n \n \n \nWhat to do if you disagree with a \nSuspense or Reject notice \nRespond by writing to the address or calling the toll-free \nnumber which are both located at the top of the notice. Provide \nyour reason(s) for reconsideration of a suspense notice and \nenclose any missing supporting documentation or complete \nthe notice section requesting additional information and return \nwithin 45 days. Since a reject notice requires you to reapply \nwith a new Form W-7\n, if you still need an ITIN, we encourage \nyou to review and follow the Form W-7 instructions to ensure \napproval of your application. \nFor more information on Form W-7 and requirements, visit \nwww.IRS.gov/itin. Spanish-speaking applicants can find this \ninformation at www.IRS.gov/espanol by searching ITIN. \nComments and Suggestions \nWe value and appreciate your comments and suggestions. \nSend them by email to [email protected] or write to \nIRS ITIN Policy Section, MS 97WI, 401 W. Peachtree St NW, \nAtlanta GA 30308. \nQué hacer si no está de acuerdo con un \naviso de Suspensión o de Rechazo \nResponda por escrito a la dirección o llame al número gratuito \nen la parte superior del aviso. Provea su(s) motivo(s) para que \nnosotros reconsideremos el aviso de suspensión y adjunte \ntoda documentación faltante o complete la sección del aviso \ndonde se le solicita información adicional y envíela en el plazo \nde 45 días. Debido a que un aviso de rechazo requiere que \nlo solicite nuevamente completando un nuevo Formulario \nW-7(SP), y si usted todavía necesita un ITIN, le animamos \na repasar y seguir las Instrucciones del Formulario W-7(SP) \npara asegurar la aprobación de su solicitud. Para obtener más \ninformación sobre el Formulario W-7(SP) y los requisitos, visite \nwww.IRS.gov/espanol y pulse sobre “Número de Identificación \nPersonal del Contribuyente (ITIN)”\n.\n \nComentarios y Sugerencias \nValoramos y agradecemos sus comentarios y sugerencias. \nEnvíelos por correo electrónico a [email protected] o \nescriba al IRS ITIN Policy Section MS 97WI, 401 W. Peachtree \nSt NW,Atlanta GA 30308. \nPublication 4859 (EN-SP) (Rev. 5-2018) Catalog Number 55059F \nDepartment of the Treasury Internal Revenue Service www.irs.gov \n" ]
p5293.pdf	0518 Publ 5293 (PDF)	https://www.irs.gov/pub/irs-pdf/p5293.pdf	[ "1\nProtect Your Clients; Protect Yourself\nData Security Resource Guide for Tax Professionals\nThe Data Security Resource Guide for Tax Professionals is \nintended to provide a basic understanding of minimal steps \nto protect client data. All tax professionals are encouraged \nto work with cybersecurity professionals to ensure \nsecure systems. Protecting taxpayer data from theft and \ndisclosure is your responsibility. \nGet Started\nThe Security Summit – the partnership between the Internal Revenue \nService, state tax agencies and the tax industry – reminds all tax \nprofessionals that everyone has a role in protecting taxpayer data. \nThe Financial Services Modernization Act of 1999, also known as Gramm-Leach-Bliley Act, \nrequires certain entities – including tax return preparers – to create and maintain a security \nplan for the protection of client data. \nHere are two publications to help you get started: \n\n IRS Publication 4557, Safeguarding Taxpayer Data\nThis publication provides an overview of tax professionals’ obligations to protect taxpayer \ninformation and provides a step-by-step checklist for how to create and maintain a \nsecurity plan for your digital network and office. \n\n NIST’s Small Business Information Security – The Fundamentals\nThe National Institute of Standards and Technology (NIST) is a branch of the U.S. \nCommerce Department. It sets the information security framework for federal agencies. \nIt also produced this document to provide small businesses with an overview of those \nsteps to security data. Its focus is on five principles: identify, protect, detect, respond and \nrecover.\nDon’t forget Publication 1345, Handbook for Authorized IRS e-File Providers, which outlines \nyour responsibility as an Electronic Return Originator, including in the area of e-File security \nand privacy.\nWhat Can You Do? \n\n Learn to recognize phishing emails, especially those pretending to be from the IRS, \ne-Services, a tax software provider or cloud storage provider. Never open a link or any \nattachment from a suspicious email. Remember: The IRS never initiates initial email \ncontact with tax pros about returns, refunds or requests for sensitive financial or password \ninformation.\n\n Create a data security plan using IRS Publication 4557, Safeguarding Taxpayer Data, and \nSmall Business Information Security – The Fundamentals, by the National Institute of \nStandards and Technology.\n\n Review internal controls: \n\n Install anti-malware/anti-virus security software on all devices (laptops, desktops, \nrouters, tablets and phones) and keep software set to automatically update.\n", "2\n\n Use strong and unique passwords of 8 or more mixed characters, password protect \nall wireless devices, use a phrase or words that are easily remembered and change \npasswords periodically.\n\n Encrypt all sensitive files/emails and use strong password protections.\n\n Back up sensitive data to a safe and secure external source not connected fulltime to \na network.\n\n Make a final review of return information – especially direct deposit info - prior to \ne-filing.\n\n Wipe clean or destroy old computer hard drives and printers that contain sensitive data.\n\n Limit access to taxpayer data to individuals who need to know.\n\n Check IRS e-Services account weekly for number of returns filed with EFIN.\n\n Report any data thefts or losses to the appropriate IRS Stakeholder Liaison.\n\n Stay connected to the IRS through subscriptions to e-News for Tax Professionals, \nQuickAlerts and Social Media.\nLearn the Signs of Data Theft\nYou or your firm may be a victim and not even know it. Here are some common clues to data \ntheft:\n\n Client e-filed returns begin to reject because returns with their Social Security numbers \nwere already filed;\n\n Clients who haven’t filed tax returns begin to receive authentication letters (5071C, 4883C, \n5747C) from the IRS;\n\n Clients who haven’t filed tax returns receive refunds; \n\n Clients receive tax transcripts that they did not request;\n\n Clients who created an IRS online account receive an IRS notice that their account was \naccessed or IRS emails stating their account has been disabled; or, clients receive an IRS \nnotice that an IRS online account was created in their names;\n\n The number of returns filed with tax practitioner’s Electronic Filing Identification Number \n(EFIN) exceeds number of clients;\n\n Tax professionals or clients responding to emails that \npractitioner did not send;\n\n Network computers running slower than normal;\n\n Computer cursors moving or changing numbers \nwithout touching the keyboard;\n\n Network computers locking out tax \npractitioners.\nStay Vigilant\nStay ahead of the thieves by taking certain actions \ndaily or weekly to ensure your clients and your \nbusiness remain safe:\n\n Track your daily e-File acknowledgements. If there \nare more acknowledgements than returns you know \nyou filed, dig deeper. \n", "3\n\n Track your weekly EFIN usage. The number of returns filed with your Electronic Filing \nIdentification Number (EFIN) is posted weekly. Go to your e-Services account, access \nyour e-file application and check “EFIN Status.” If the numbers are off, contact the e-Help \ndesk. Keep your EFIN application up-to-date with all phone, address or\npersonnel changes. \n\n If you are a ‘Circular 230 practitioner’ or an ‘annual filing season program participant’ and \nyou file 50 or more returns a year, you can check your PTIN account for a weekly report \nof returns filed with your Preparer Tax Identification Number (PTIN.) Access your PTIN \naccount and select “View Returns Filed Per PTIN.” File Form 14157, Complaint: Tax Return \nPreparer, to report excessive using your PTIN or misuse of PTIN.\n\n If you have a Centralized Authorization File (CAF) Number, make sure you keep your \nauthorizations up to date. Remove authorizations for taxpayers who are no longer your \nclients. See Publication 947, Practice Before the IRS and Power of Attorney.\n\n Create your IRS online accounts using the two-factor Secure Access authentication, \nwhich helps prevent account takeovers. See IRS.gov/secureaccess to review necessary \nsteps. \nData Lost or Stolen? Report It Quickly\nContact the IRS and law enforcement:\n\n Internal Revenue Service, report client data theft to your local Stakeholder Liaison. \n\n Federal Bureau of Investigation, your local office (if directed.)\n\n Secret Service, your local office (if directed.)\n\n Local police – To file a police report on the data breach.\nContact states in which you prepare state returns:\n\n Email the Federation of Tax Administrators at [email protected] to get information \non how to report victim information to the states.\n\n State Attorneys General for each state in which you prepare returns. Most states require \nthat the attorney general be notified of data breaches. \nContact experts:\n\n Security expert – to determine the cause and scope of the breach, to stop the breach and \nto prevent further breaches from occurring.\n\n Insurance company – to report the breach and to check if your insurance policy covers \ndata breach mitigation expenses.\nFor a complete checklist, see Data Theft Information for Tax Professionals.\n", "4\nStay Connected\nThe IRS attempts to alert tax professionals as quickly as possible when it learns of a new \nscam, which are especially common during the filing season. Sign up so you can stay up to \ndate with the latest alerts and tax administration issues:\n\n e-News for Tax Professionals – A weekly digest of important tax news geared for tax \npractitioners \n\n QuickAlerts – An urgent messaging system regarding e-File for tax professionals who have \ne-Services accounts.\n\n IRS social media – The IRS uses several social media outlets to connect with tax pros and \nwith taxpayers. You can follow us at: \n\n Twitter.com/IRStaxpros.\n\n Twitter.com/IRSnews.\n\n Facebook.com/IRStaxpros. \nIRS Security Bookmarks:\n\n Identity Protection: Prevention, Detection and Victim Assistance – Main identity theft \npage\n\n Data Theft Information for Tax Professionals – How to report client data loss to the IRS\n\n Protect Your Clients; Protect Yourself – Awareness campaign and scam alerts for tax \npros\n\n Taxes. Security. Together. – Awareness campaign for taxpayers\n\n Identity Theft Information for Tax Professionals – An overview\n\n Report Phishing and Online Scams – How to report IRS-related scams\n\n How IRS Identity Theft Victim Assistance Works – What clients can expect\n\n Maintain, Monitor and Protect Your EFIN – Protect your IRS-issued identification numbers\n\n Secure Access – How to authenticate your identity to access IRS online tools\n\n Security Summit – Track safeguards enacted by IRS, states and industry\n\n Newsroom – Stay in the know by subscribing to IRS News Releases\n\n Stakeholder Liaisons Local Contact – find your local contact to report data losses\nPublication 5293 (5-2018) Catalog Number 71256E Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
f12509.pdf	0518 Form 12509 (PDF)	https://www.irs.gov/pub/irs-pdf/f12509.pdf	[ "Please wait... \n \nIf this message is not eventually replaced by the proper contents of the document, your PDF \nviewer may not be able to display this type of document. \n \nYou can upgrade to the latest version of Adobe Reader for Windows®, Mac, or Linux® by \nvisiting http://www.adobe.com/go/reader_download. \n \nFor more assistance with Adobe Reader visit http://www.adobe.com/go/acrreader. \n \nWindows is either a registered trademark or a trademark of Microsoft Corporation in the United States and/or other countries. Mac is a trademark \nof Apple Inc., registered in the United States and other countries. Linux is the registered trademark of Linus Torvalds in the U.S. and other \ncountries.\n" ]
p5149.pdf	0518 Publ 5149 (PDF)	https://www.irs.gov/pub/irs-pdf/p5149.pdf	[ "Making an Administrative Return of Property Claim \nUnder Internal Revenue Code (IRC) Section 6343(d)\nWhat is an administrative return of property claim under \nInternal Revenue Code section 6343(d) – An administrative \nreturn of property claim under IRC 6343(d) is a request, for the \nreturn of levied or seized property. Generally, the person making \nthe request believes that the Commissioner should determine \nto return the levy or seized property based upon one of the \nconditions in IRC 6343(d)(2).\nWho may make an IRC 6343(d) administrative return \nofproperty claim – The person who owes the taxes for which \ntheIRS levied or seized property to collect may make an \nadministrativereturn of property claim. Note: Third parties make \nwrongful levyclaims under IRC 6343(b). See Publication 4528.\nUnder what conditions may the IRS return property –\n1\n.\t\nThe levy was premature or otherwise not in accordancewith \nthe administrative procedures of the Secretary, or\n2.\t Subsequent to the levy, the taxpayer enters into \naninstallment agreement under section 6159 to satisfy \ntheliability for which the levy was made through \nmonthlypayments. If, however, the agreement specifically \nprovidesthat already levied upon property will not be \nreturnedunder section 6343(d), the Commissioner may \nnot granta request for return of property because of the \ninstalment agreement, or \n3.\t The return of property will facilitate the collection of the tax \nliability for which the levy was made, or\n4.\t The taxpayer or the National Taxpayer Advocate (or hisor \nher delegate) has consented to the return of property,and \nthe return of property would be in the best interestof the \ntaxpayer, as determined by the National TaxpayerAdvocate \n(or his or her delegate), and in the best interestof the \nUnited States, as determined by the Commissioner.\nNote: If the IRS makes a levy in violation of the law, it is in the \nbest interests of the United States and the taxpayer to release \nthe levy, and the IRS will return to the taxpayer any property \nobtained pursuant to the levy if the taxpayer submits a timely \nwritten claim.\nHow does a person make an administrative return of \nproperty claim – You must submit a written request that the IRS \nreturn the levied or seized property. Your claim should be in the \nform of a letter and must include the following information:\n1\n.\t\nThe name, current address, and taxpayer \nidentificationnumber of the person requesting the return of \nmoney (or property purchased by the United States);\n2.\t A description of the property levied upon;\n3.\t The date of the levy;\n4.\t A statement of the grounds upon which the return of money \nis being requested (or property purchased by the United \nStates).\nIf any of that information is unavailable, your claim should \ninclude a statement explaining why. Your claim may also include \nany other information or document that supports your claim.\nIs there a time limit for making an administrative return of \nproperty claim – \n1\n.\t\nIf the IRS levied property, and that property is still \ninpossession of the IRS, a return of property claim may be \nmade at any time before sale by the IRS.\n2.\t If levied property has been sold by the IRS, a return of \nproperty claim must be made within two years of the date \nof the levy. However, if the date of levy was on or before \nMarch 22, 2017\n, a return of property claim must have been \nfiled before December 23, 2017\n.\n3.\t If Cash has been turned over to the IRS by the person \nupon whom any levy under section 6331 was served, a \nreturn of property claim must be made before the expiration \nof two years from the date shown on the levy form. \nHowever, if the date of levy was on or before March 22, \n2017\n, a return of property claim must have been filed before \nDecember 23, 2017\n.\nNote: If the IRS decides to return your property, but it has \nalready been sold, the IRS will give you the money it received \nfrom the sale. Generally, no interest will be paid on any money \nreturned under IRC 6343(d). The IRS may pay interest in a case \nin which the IRS determines that IRC 6343(d)(2)(A) applies with \nrespect to a levy upon an individual retirement plan.\nWhere should an administrative return of property claim \nbefiled – Your claim must be sent to the address on the levy \nform.\nIf the IRS decides to reject your administrative return of \nproperty claim, may the determination be appealed? – If your \nclaim is rejected, you have the right to appeal this determination \nthrough the Collection Appeals Program (CAP), as explained in \nPublication 1660, Collection Appeal Rights.\nPublication 5149 (Rev. 5-2018) Catalog Number 66474E Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
p5208.pdf	0318 Publ 5208 (PDF)	https://www.irs.gov/pub/irs-pdf/p5208.pdf	[ "Affordable Care Act: \nDetermining if you are an applicable large employer \nSteps to determine your status as an ALE\n1. Determine how many \n \nfull-time employees you had\neach month of the prior calendar year. Under the\nACA, a full-time employee for any calendar month\nis one who has, on average, at least 30 hours of\nservice per week, or at least 130 hours per calendar\nmonth. There are exceptions for seasonal workers\nand employees with medical coverage under\nTRICARE or the Department of Veterans Affairs.\n2. Determine how many \n \nfull-time equivalent employees\nyou had each month of the prior calendar year. To\ndo this, combine the number of hours of service\nof all non-full-time employees for the month –\nand divide that total by 120. Make sure you do\nnot include more than 120 hours of service per\nemployee. The same exceptions above for seasonal\nworkers and workers with coverage under TRICARE\nor the Department of Veterans Affairs apply when\ndetermining the number of full-time equivalent\nemployees.\n3. For each calendar month, add your full-time and full-\ntime equivalent employees for a monthly total. Add\nthe monthly totals. Divide the sum of the monthly totals\nby 12. If the result is 50 or more employees, you are an\nALE.\n \nThe law treats employers in an aggregated group as \na single employer for determining ALE status. You are \npart of an aggregated group if you have a certain level \nof common ownership or are otherwise related to other \nemployers. These employers must add together all full-\ntime employees of the aggregated group, including full-\ntime equivalent employees, to determine the status of \nthe combined group of employers as an ALE. Generally \neach individual ALE member is responsible for its own \nemployer shared responsibility payment.\nResponsibilities for applicable large employers \nALEs are subject to information reporting requirements \nand generally use Forms 1094-C and Forms 1095-C \nto report information to the IRS and their employees \nabout the coverage offered. Employers that sponsor \nself-insured group health plans have additional \ninformation reporting requirements as a coverage \nprovider.\nALEs also are subject to the employer shared \nresponsibility payment provisions. You may have to \nmake a shared responsibility payment if at least one \nfull-time employee receives the premium tax credit \nfor purchasing individual coverage through the Health \nInsurance Marketplace and you: \n• \nfailed to offer coverage to at least 95 percent of full-\ntime employees and their dependents, or\n• \noffered coverage to at least 95 percent of full-time\nemployees but not to the particular full-time employee\nreceiving the credit (one of the 5 percent), or\n• offered coverage that was not affordable, or\n• \noffered coverage that did not provide a minimum level\nof coverage.\nFind out more about the employer provisions \nof the Affordable Care Act at IRS.gov/aca. \n•••\nSee IRS.gov/aca for additional information \nabout determining your ALE status. \nYou are an applicable large employer if you averaged at least 50 full-time employees, including full-time equivalent employees, \nduring the prior calendar year. ALEs are subject to information reporting and the employer shared responsibility provisions.\nPublication 5208 (Rev. 3-2018) Catalog Number 67551Q Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
f14764.pdf	0218 Form 14764 (PDF)	https://www.irs.gov/pub/irs-pdf/f14764.pdf	[ "Please wait... \n \nIf this message is not eventually replaced by the proper contents of the document, your PDF \nviewer may not be able to display this type of document. \n \nYou can upgrade to the latest version of Adobe Reader for Windows®, Mac, or Linux® by \nvisiting http://www.adobe.com/products/acrobat/readstep2.html. \n \nFor more assistance with Adobe Reader visit http://www.adobe.com/support/products/\nacrreader.html. \n \nWindows is either a registered trademark or a trademark of Microsoft Corporation in the United States and/or other countries. Mac is a trademark \nof Apple Inc., registered in the United States and other countries. Linux is the registered trademark of Linus Torvalds in the U.S. and other \ncountries.\n" ]

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