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PAGER/SGML Fileid: ...\Forms, Pubs, and Instr\2009 Assignments\8935\Instructions\I8935.sgm (Init. & date)
Page 1 of 2 Instructions for Form 8935 8:06 - 16-MAR-2009
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Department of the Treasury
Internal Revenue Service
Instructions for Form 8935
(March 2009)
Section references are to the Internal Revenue Code unless An airline payment amount does not include any amount
otherwise noted. payable on the basis of the carrier’s future earnings or profits.
Qualified airline employee. A qualified airline employee is a
General Instructions current or former employee of a commercial passenger airline
carrier who participated in the carrier’s defined benefit plan that
Purpose of Form is described in section 401(a) (including a trust exempt from tax
Form 8935 is used to report payments of any money or other under section 501(a)) that was terminated or became subject to
property made by a commercial passenger airline carrier to a the restrictions contained in paragraphs (2) and (3) of section
qualified airline employee, defined later. 402(b) of the Pension Protection Act of 2006.
Who Must File How to Get Help
Every commercial passenger airline carrier that pays one or If you have questions about reporting on Form 8935, you can
more airline payment amounts, as defined later. call the Information Reporting Customer Service Site at
1-866-455-7438 (toll free), or 304-263-8700 (not toll free). For
When to File TTY/TDD equipment, call 304-579-4827 (not toll free).
File Form 8935 with the Internal Revenue Service within 90
days of the date of making the airline payment(s) to a qualified
2008,airlinefileemployee.Form 8935ForbypaymentsMarch 23,made2009.before December 24,Specific Instructions
How to File Payer’s Name, Address, and
File Form 8935 on paper using Form 8935-T, Transmittal of Identification Number
Airline Payments Reports, or electronically through the Filing Complete the PAYER’S identification boxes on Form 8935 with
Information Returns Electronically (FIRE) System. the information indicated, including a telephone number at
To file electronically, you must have software that can which a recipient can reach a person having knowledge of the
produce a file in the proper format according to the payment(s) being reported.
specifications in Announcement 2009-7, 2009-10 I.R.B., The taxpayer identification number (TIN) for a payer is the
available at www.irs.gov/irb/2009-10_IRB/ar10.html. The FIRE federal employer identification number (EIN). The payer’s name
System does not provide a fill-in form option for information and TIN should be consistent with the name and TIN used on
return reporting. The FIRE System operates 24 hours a day, 7 the payer’s other tax returns. The name of a paying agent or
days a week. You may access the FIRE System via the Internet service bureau must not be used in place of the name of the
at http://fire.irs.gov. See Pub. 1220 for more information. payer. EINs have nine digits separated by only one hyphen
You may use the 2009 General Instructions for Forms 1099, (00-0000000).
1098, 3921, 3922, 5498, and W-2G if you have questions about If you do not have an EIN, you can apply for one online. Go
filing Form 8935, either on paper or electronically, with the to the IRS website www.irs.gov and enter keyword “online EIN”
Internal Revenue Service. Sections E through I, M, and T in the upper right corner. You can also apply by calling
contain information that is equally applicable to Form 8935. 1-800-829-4933 or by faxing or mailing Form SS-4, Application
for Employer Identification Number, to the IRS. See the
Substitute Statements to Recipients Instructions for Form SS-4 for more information.
If you are not using the official IRS form (Copy B of Form 8935)
to furnish statements to recipients, see Pub. 1179 for specific Recipient’s Name, Address, and
rules about providing “substitute” statements to recipients.
Generally, a substitute is any statement other than Copy B of Identification Number
Form 8935. You can develop a substitute yourself or buy it from Recipient’s name. Show the full name and address in the
a private printer. However, the substitutes must comply with the boxes provided on Form 8935. Use the last known address in
format and content requirements specified in Pub. 1179, your official records for the recipient’s address.
available on the IRS website at www.irs.gov.
TINs. TINs are used to associate and verify amounts you
When to Furnish Forms or Statements report to the IRS with corresponding amounts on tax returns.Therefore, it is important that you furnish correct names, social
Furnish Copy B of Form 8935 (or a substitute statement) to security numbers (SSNs) or individual taxpayer identification
recipients within 90 days of the date of making the airline numbers (ITINs) for recipients on the forms sent to the IRS.
payment(s) to a qualified airline employee. For payments made
before December 24, 2008, furnish Copy B (or the substitute) Requesting a recipient’s TIN. If the recipient is a U.S.
by March 23, 2009. person (including a U.S. resident alien), the IRS suggests that
you request the recipient to complete Form W-9, Request for
Definitions Taxpayer Identification Number and Certification, or Form
W-9S, Request for Student’s or Borrower’s Taxpayer
Airline payment amount. The term airline payment amount Identification Number and Certification, if appropriate. See the
means any money or other property paid by a commercial Instructions for the Requester of Form W-9 for more information
passenger airline carrier to a qualified airline employee under on how to request a TIN.
the approval of an order of a Federal bankruptcy court in a case
filed after September 11, 2001, and before January 1, 2007, for If the recipient is a foreign person, the IRS suggests that you
the employee’s interest in a bankruptcy claim against the request the recipient complete the appropriate Form W-8. See
carrier, any note of the carrier (or amount paid in lieu of a note the Instructions for the Requester of Forms W-8BEN, W-8ECI,
being issued), or any other fixed obligation of the carrier to pay W-8EXP, and W-8IMY.
a lump sum amount. U.S. resident aliens who rely on a “saving clause” of a
The amount of such payment is determined without regard to ! tax treaty are to complete Form W-9, not Form W-8BEN.
any requirement to deduct and withhold employment taxes from CAUTION See Pub. 515, Withholding of Tax on Nonresident Aliens
such payment. and Foreign Entities, and Pub. 519, U.S. Tax Guide for Aliens.
Cat. No. 52916T
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