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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
airline employee. For payments made before December 24,
2008, file Form 8935 by March 23, 2009. 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 notethe Instructions for the Requester of Forms W-8BEN, W-8ECI,
being issued), or any other fixed obligation of the carrier to payW-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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Page 2 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.

You may be subject to a penalty for an incorrect or missing Routine uses of this information include giving it to the
TIN on an information return. You are required to maintain the Department of Justice for civil and criminal litigation, and to
confidentiality of information relating to the recipient’s identity cities, states, and the District of Columbia for use in
(including SSNs and ITINs), and you can use such information administering their tax laws. We may also disclose this
only to comply with the tax laws. information to other countries under a tax treaty, to federal and
state agencies to enforce federal nontax criminal laws, or to
TIPIf the recipient does not provide a TIN, leave the box for federal law enforcement and intelligence agencies to combat
the recipient’s TIN blank on Form 8935. Only one terrorism. If you fail to provide this information in a timely
recipient TIN can be entered on the form. manner, you may be subject to penalties.
The TIN for individual recipients of information returns is the You are not required to provide the information requested on
SSN or ITIN. SSNs and ITINs have nine digits separated by two a form that is subject to the Paperwork Reduction Act unless
hyphens (000-00-0000). the form displays a valid OMB control number. Books or
records relating to a form or its instructions must be retained as
Box 1 long as their contents may become material in the
Report the total airline payment amount paid to the recipient. administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by
Boxes 2a–6a section 6103.
Report the year(s) in which you made the payment(s). The time needed to complete and file this form will vary
depending on individual circumstances. The estimated average
Boxes 2b–6b time is:
Report the annual amount(s) paid.
Learning about the law or the form.... 5 8 min.
Preparing the form................ 2 4 min.
Privacy Act and Paperwork Reduction
Copying, assembling, and sending the
Act Notice form to the IRS................. 1 3 min.
We ask for the information on these forms to carry out the
Internal Revenue laws of the United States. You are required to If you have comments concerning the accuracy of these time
give us the information. We need it to figure and collect the right estimates or suggestions for making this form simpler, we
amount of tax. would be happy to hear from you. You can write to the Internal
Revenue Service, Tax Products Coordinating Committee,
P.L. 110-348, sec 125, requires you to file an information SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526,
return with the IRS and furnish a statement to recipients. Washington, DC 20224. Do not send the tax form to this office.
Section 6109 and its regulations require you to provide your TIN Instead, see How To File on page 1.
on what you file.

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