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Form 8870 (Rev. 8-2013) Page 5
Amended Return Phone Help
The organization may file an amended return at any time to If you have questions and/or need help completing Form 8870,
change or add to the information reported on a previously filed please call 1-877-829-5500. This toll-free telephone service is
return for the same period. available Monday through Friday.
An amended return must provide all the information called for
by the form and instructions, not just the new or corrected Specific Instructions
information. Write “Amended Return” at the top of an amended Completing the Heading of Form 8870
Form 8870.
Accounting period. Use Form 8870 to report either on a
Signature calendar year accounting period or on an accounting period
To make the return complete, an officer of the organization other than a calendar year (either a fiscal year or a short period
authorized to sign it must sign in the space provided. For a (less than 12 months)). This information should be the same
corporation or association, this officer may be the president, information as reported on your Form 990, 990-EZ, 990-PF, or
vice president, treasurer, assistant treasurer, chief accounting 5227.
officer, or other corporate or association officer, such as a tax Name and address. Include the suite, room, or other unit
officer. A receiver, trustee, or assignee must sign any return he number after the street address. If the Post Office does not
or she files for a corporation or association. For a trust, the deliver mail to the street address, and the organization has a
authorized trustee(s) must sign. P.O. box, show the box number instead of the street address.
Paid Preparer Use Only For foreign addresses, enter information in the following
order: city, province or state, and the name of the country.
Anyone who prepares the return but does not charge the Follow the foreign country’s practice in placing the postal code
organization should not sign the return. Certain others who in the address. Please do not abbreviate the country name.
prepare the return should not sign. For example, a regular, If a change in address occurs after the return is filed, use
full-time employee of the lender, such as a clerk, secretary, etc., Form 8822, Change of Address, to notify the IRS of the new
should not sign. address.
and fill in the other blanks in the Paid Preparer Use Only area of Employer identification number.
Generally, anyone who is paid to prepare a return must sign it The organization should
the return. A paid preparer cannot use a social security number have only one federal employer identification number (EIN). If
in the Paid Preparer Use Only box. The paid preparer must use it has more than one and has not been advised which to use,
a preparer tax identification number (PTIN). If the paid preparer notify the Department of the Treasury, Internal Revenue
is self-employed, the preparer should enter his or her address in Service, Ogden, UT 84201-0027. State what numbers the
the box. The paid preparer must: organization has, the name and address to which each
number was assigned, and the address of its principal office.
• Sign the return in the space provided for the preparer’s The IRS will advise the organization which number to use.
signature, Enter a telephone number of the
Telephone number.
• Enter the preparer information, and organization that the IRS may use during normal business
• Give a copy of the return to the organization. hours to contact the organization. If the organization does
not have a telephone number, enter the telephone number of
Penalties the appropriate organization official.
Returns required by section 170(f)(10)(F)(iii) are subject to the Application pending. If the organization’s application for
penalties applicable to returns required under section 6033. exemption is pending, check this box and complete the return.
There are also criminal penalties for willful failure to file and for Type of organization. If the organization is exempt under
filing fraudulent returns and statements. See sections 7203, section 501(c), check the applicable box and insert, within
7206, and 7207. the parentheses, the number that identifies the type of section
Other Returns You May Need To File 501(c) organization the filer is. Private foundations should enter
“3” to indicate that they are a section 501(c)(3) organization. If
Excise tax return. Section 170(f)(10)(F)(i) imposes on a the organization is a section 4947(a)(1) nonexempt charitable
charitable organization an excise tax equal to the premiums trust, a section 664 charitable remainder trust, or other section
paid by the organization on any personal benefit contract, if the 170(c) organization, check the applicable box.
payment of premiums is in connection with a transfer for which
a deduction is not allowed under section 170(f)(10)(A). Part A. Personal Benefit Contracts
For purposes of this excise tax, section 170(f)(10)(F)(ii) Note. In Parts A through D, you will be reporting on personal
provides that premium payments made by any other person, benefit contracts for which you paid premiums or received
pursuant to an understanding or expectation described in transfers during the tax year.
section 170(f)(10)(A), are treated as made by the charitable Use the Continuation Schedule if you have more than five
organization. personal benefit contracts to report. You may duplicate the
A charitable organization liable for excise taxes under section Continuation Schedule and attach as many schedules as you
170(f)(10)(F)(i) must file a return on Form 4720, Return of Certain need to Form 8870. Complete the Continuation Schedule
Excise Taxes Under Chapters 41 and 42 of the Internal Revenue following the Specific Instructions for Parts A through D.
Code, to report and pay the taxes due. However, complete line (g) on only one Continuation Schedule.
Information returns. Generally, an organization described in The figure on that Continuation Schedule should be the
section 170(c) files either Form 990, Return of Organization combined total of all your Continuation Schedules. Follow the
Exempt From Income Tax, Form 990-EZ, Short Form Return of line (g) instruction on page 3 of the form to carry the line (g) total
Organization Exempt From Income Tax, or Form 990-PF, amount to Part B, page 1, line (h).
Return of Private Foundation or Section 4947(a)(1) Nonexempt
Charitable Trust Treated as a Private Foundation.
A charitable remainder trust described in section 664(d) files
Form 5227, Split-Interest Trust Information Return.
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