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