 | Note: Form 8886 (Rev. March 2011) begins on the next page. The zip code for where to file separately an exact copy of the initial year filing of Form 8886 has changed from 84404 to 84201. The complete address to which it should be mailed is: Internal Revenue Service OTSA Mail Stop 4915 1973 Rulon White Blvd. Ogden, Utah 84201 |
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Form 8886 Reportable Transaction Disclosure Statement OMB No. 1545-1800
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(Rev. March 2011) Attach to your tax return. Attachment
Department of the Treasury ▲ See separate instructions. Sequence No. 137
Internal Revenue Service
Name(s) shown on return (individuals enter last name, first name, middle initial) Identifying number
Number, street, and room or suite no. City or town State ZIP code
A If you are filing more than one Form 8886 with your tax return, sequentially number ▲
each Form 8886 and enter the statement number for this Form 8886 . . . . . . . . . . . . . . . Statement number ▲ of
B Enter the form number of the tax return to which this form is attached or related . . . . . . . . . . . . . . . . . . . . . . . . . . . ▲
Enter the year of the tax return identified above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▲
Is this Form 8886 being filed with an amended tax return? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No
C Check the box(es) that apply (see instructions). Initial year filer Protective disclosure
1 a Name of reportable transaction
1 b Initial year participated in transaction 1 c Reportable transaction or tax shelter registration number (see instructions)
2 Identify the type of reportable transaction. Check all boxes that apply (see instructions).
a Listed c Contractual protection e Transaction of interest
b Confidential d Loss
3 If you checked box 2a or 2e, enter the published guidance number for the listed transaction or transaction▲
of interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▲
4 Enter the number of “same as or substantially similar” transactions reported on this form . . . . . . . . . . . . . . . . . . . .
5 If you participated in this reportable transaction through a partnership, S corporation, trust, and foreign entity, check the applicable boxes and
provide the information below for the entity(s) (see instructions). (Attach additional sheets, if necessary.)
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a Type of entity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Partnership Trust Partnership Trust
▲ S corporation Foreign S corporation Foreign
b Name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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c Employer identification number (EIN), if known . . . .
d Date Schedule K-1 received from entity ▲
(enter “none” if Schedule K-1 not received) . . . . . . .
6 Enter below the name and address of each individual or entity to whom you paid a fee with regard to the transaction if that individual or entity
promoted, solicited, or recommended your participation in the transaction, or provided tax advice related to the transaction. (Attach additional
sheets, if necessary.)
a Name Identifying number (if known) Fees paid
$
Number, street, and room or suite no. City or town State ZIP code
b Name Identifying number (if known) Fees paid
$
Number, street, and room or suite no. City or town State ZIP code
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 34654G Form 8886 (Rev. 3-2011)
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Form 8886 (Rev. 3-2011) Page 2
7 Facts
a Identify the type of tax benefit generated by the transaction. Check all the boxes that apply (see instructions).
Deductions Exclusions from gross income Absence of adjustments to basis Tax Credits
Capital loss Nonrecognition of gain Deferral
Ordinary loss Adjustments to basis Other
b Further describe the amount and nature of the expected tax treatment and expected tax benefits generated by the transaction for all affected
years. Include facts of each step of the transaction that relate to the expected tax benefits including the amount and nature of your investment.
Include in your description your participation in the transaction and all related transactions regardless of the year in which they were entered
into. Also, include a description of any tax result protection with respect to the transaction.
8 Identify all individuals and entities involved in the transaction that are tax-exempt, foreign, or related. Check the appropriate box(es) (see
instructions). Include their name(s), identifying number(s), address(es), and a brief description of their involvement. For each foreign entity,
identify its country of incorporation or existence. For each individual or related entity, explain how the individual or entity is related. Attach
additional sheets, if necessary.
a Type of individual or entity: Tax-exempt Foreign Related
Name Identifying number
Address
Description
b Type of individual or entity: Tax-exempt Foreign Related
Name Identifying number
Address
Description
Form 8886 (Rev. 3-2011)
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