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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Interest To Be Refunded to You Form 8866 shows interest to be Foreign Address
If interest is to be refunded to you, do refunded to you, you must: Enter the information in the following
not attach Form 8866 to your income tax 1. File an amended tax return order: city, province or state, and
return. Instead, file Form 8866 showing $0 interest from Form 8866 country. Follow the country's practice for
separately with the IRS at the applicable and entering the postal code. Please do not
address listed below. 2. File the corrected Form 8866 abbreviate the country name.
• Individuals: separately (but do not write “Amended”
at the top of the form because this is the Identifying Number
Department of Treasury first Form 8866 that you will file If you are an individual, enter your social
Internal Revenue Service separately for this recomputation year). security number. Other filers must use
Philadelphia, PA 19255-0001 Follow the filing instructions, earlier, and their EIN.
• All others: the amended return instructions for your
tax return. Recomputation year column
Department of Treasury Enter the month and year for the
Internal Revenue Service • If the original Form 8866 shows
interest to be refunded to you and the recomputation year listed at the top of
Cincinnati, OH 45999-0001 this form.
corrected Form 8866 shows interest you
Complete the Signature section on owe, you must:
Form 8866 following the instructions for 1. File the corrected Form 8866 Columns (a) and (b)
the Signature section of your income tax separately (with “Amended” written at Enter at the top of each column the
return. If you file a joint return, the the top) showing $0 interest to be ending month and year for:
signature of both spouses is required on refunded and • Each tax year prior to the
Form 8866. A paid preparer also must recomputation year in which you
complete the Signature section. If 2. File an amended income tax
additional Forms 8866 are needed (to return and attach a copy of the depreciated property under the income
show more than 2 prior tax years), sign corrected Form 8866. Follow the filing forecast method to which this form
only the first Form 8866. instructions, earlier, and the amended applies and
return instructions for your tax return. • Any other tax year affected by such
File Form 8866 by the date you are years.
required to file your income tax return Attachments Note. If there are more than 2 prior tax
(including extensions). Keep a copy of
If you need more space, attach separate
Form 8866 and any attached schedules years, attach additional Forms 8866 as
sheets to the back of Form 8866. Put
for your records. needed. On the additional Forms 8866,
your name and identifying number on enter your name, identifying number,
each sheet.
Filing a Corrected Form and tax year. Complete lines 1 through
8 (as applicable), but do not enter totals
8866 in column (c). Enter totals only in
You must file a corrected Form 8866 Specific Instructions
column (c) of the first Form 8866.
only if the amount shown on line 6 for
any prior year changes as a result of an Recomputation Year
Line 1
error you made, an income tax Fill in the recomputation year line at the
examination, or the filing of an amended top of the form to show the tax year for Do not reduce taxable income or
tax return. which this form is being filed. If you were increase a loss on line 1 by any
an owner of an interest in a carryback of a net operating loss, net
When completing line 1 of the pass-through entity that has depreciated section 1256 contracts loss, or capital
corrected Form 8866, follow the one or more properties under the loss, except to the extent that carryback
instructions on the form but do not enter income forecast method, enter your tax resulted from or was adjusted by the
the adjusted taxable income from line 3 year that ends with or includes the end redetermination of depreciation under
of the original Form 8866. When of the entity's recomputation year. the income forecast method for
completing line 5 of the corrected Form look-back purposes.
8866, do not include the interest due, if
any, from line 10 of the original Form Name Note. The 2-year carryback rule does
8866 that was included in your total tax Enter the name shown on your federal not apply to net operating losses arising
when Form 8866 was filed with your tax income tax return for the recomputation in the tax years ending after 2017. An
return. year. If you are an individual filing a joint exception applies to farmers and
• If both the original and corrected return, also enter your spouse's name non-life insurance companies. See
Forms 8866 show interest you owe, file as shown on Form 1040. section 172(b) as amended by P.L.
an amended income tax return following 115-97, section 13302.
the filing instructions, earlier, and the Address
amended return instructions for your tax Enter your address only if you are filing Line 2
return. this form separately. Include the In each column, show a net increase to
• If both the original and corrected apartment, suite, room, or other unit taxable income as a positive amount
Forms 8866 show interest to be number after the street address. and a net decrease as a negative
refunded to you, write “Amended” in the amount.
P.O. Box
top margin of the corrected Form 8866,
and file it separately following the filing Enter your box number instead of your In figuring the net adjustment to be
instructions, earlier. street address only if your post office entered in each column on line 2, be
• If your original Form 8866 shows does not deliver mail to your home. sure to take into account any other
interest you owe and the corrected income and expense adjustments that
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