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                                  New Mailing Addresses
Addresses for mailing certain forms have changed since the forms were last published. The new mailing 
addresses are shown below.
Mailing address for Forms 706‐ A, 706‐ GS(D), 706‐ GS(T), 706‐ NA, 706‐QDT, 8612, 8725, 8831, 8842, 8892, 
8924, 8928:

Department of the Treasury 
Internal Revenue Service Center 
Kansas City, MO 64999

Mailing address for Forms 2678, 8716, 8822-B, 8832, 8855:

Taxpayers in the States Below                             Mail the Form to This Address

Connecticut, Delaware, District of Columbia, Georgia, 
Illinois, Indiana,Kentucky, Maine, Maryland,              Department of the Treasury 
Massachusetts, Michigan, New Hampshire, New Jersey,       Internal Revenue Service Center 
New York, North Carolina, Ohio, Pennsylvania, Rhode       Kansas City, MO 64999
Island, South Carolina, Vermont, Virginia, West Virginia, 
Wisconsin
Alabama, Alaska, Arizona, Arkansas, California, 
Colorado, Florida, Hawaii, Idaho, Iowa, Kansas,           Department of the Treasury 
Louisiana, Minnesota, Mississippi, Missouri, Montana,     Internal Revenue Service Center 
Nebraska, Nevada, New Mexico, North Dakota,               Ogden, UT 84201
Oklahoma, Oregon, South Dakota, Tennessee, Texas, 
Utah, Washington, Wyoming

This update supplements these forms’ instructions. Filers should rely on this update for the changes described, 
which will be incorporated into the next revision of the forms’ instructions.

                                       Excise Tax on Certain Transfers of Qualifying    
Form     8924                                                                                                                               OMB No. 1545-2099
(Rev. December 2013)                                 Geothermal or Mineral Interests
Department of the Treasury  
Internal Revenue Service          ▶ Information about Form 8924 and its instructions is at www.irs.gov/form8924.
Name of entity                                                                                                                 Employer identification number 

Number, street, and room or suite no. (If a P.O. box, see instructions) 

City or town, state or province, country, and ZIP or foreign postal code 

Tax Computation 

1        Date of sale or other disposition (MM/DD/YYYY)  .                 . .  .  .    .    . .      .    . . .   . .  .   .
2        If the property was sold or exchanged, enter the sales price of the interest transferred. If the
         property was leased, enter the income realized as a result of the transfer .                      . . .   . .  .   .      2 

3        Cost or other basis of interest transferred. Enter -0- if the property was leased  .                  .   . .  .   .      3 

4        Gain or income realized. Subtract line 3 from line 2. If zero or less, enter -0- .                  . .   . .  .   .      4 

5        Fair market value of the interest transferred as of the date shown on line 1  .                     . .   . .  .   .      5 

6        Multiply line 5 by 20% (.20)  .           . . . .  .   .        . . .  .  .    .    . .      .    . . .   . .  .   .      6 

7        Multiply line 4 by 35% (.35)  .           . . . .  .   .        . . .  .  .    .    . .      .    . . .   . .  .   .      7 

8        Tax. Add lines 6 and 7   .       .        . . . .  .   .        . . .  .  .    .    . .      .    . . .   . .  .   .      8 

9        Tax paid with Form 7004 .        .        . . . .  .   .        . . .  .  .    .    . .      .    . . .   . .  .   .      9 

10       Tax due. Enter the excess, if any, of line 8 over line 9  .            .  .    .    . .      .    . . .   . .  .   .      10 

11       Overpayment. Enter the excess, if any, of line 9 over line 8  .                .    . .      .    . . .   . .  .   .      11 
               Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
Sign           and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. 
               ▲
Here 
                   Your signature                                                            Date                                  Title 
               Print/Type preparer’s name                   Preparer's signature                               Date
Paid                                                                                                                           Check         if PTIN
                                                                                                                               self-employed
Preparer                       ▶                                                                                               Firm's EIN ▶
               Firm's name     
Use Only                       ▶                                                                                               Phone no.
               Firm's address  
For Paperwork Reduction Act Notice, see instructions.                                        Cat. No. 37736P                            Form 8924 (Rev. 12-2013) 

Section references are to the Internal  Revenue          • A conservation sale in which the previous               When To File 
Code.                                                    transferor excluded 25% of the qualifying gain,           File Form 8924 by the 90th day following the 
                                                         or 
Future Developments                                                                                                taxable transfer. If you need more time to file, 
For the latest information about developments            • A transfer in which the previous  transferor was        use Form 7004, Application for Automatic 6-
related to Form 8924 and its instructions, such          relieved of liability for the  Form 8924 tax.             Month Extension of Time To File Certain 
                                                                                                                   Business Income Tax, Information, and Other 
as legislation enacted after they were published,        Relief from liability. An eligible entity is  not         Returns, by the due date of Form 8924. Form 
go to www.irs.gov/form8924.                              required to file Form 8924 if:                            7004 does not extend the time for payment of 
General Instructions                                     • The transferee is an eligible entity which              tax. 
                                                         provides the transferor with a qualifying  letter of 
Purpose of Form                                          intent at the time of the transfer,                       Amended Return 
Use Form 8924 to report and pay the  excise tax          • The transferee is not an eligible entity but            To amend a previously filed Form 8924, file  a 
on certain transfers of qualifying  geothermal or        establishes to the satisfaction of the  Secretary of      corrected Form 8924 and write  “Amended” at 
mineral interests.                                       the Treasury that the transfer  of ownership or           the top of the form. 
Who Must File                                            possession will be  consistent with section 170(h)        Where To File 
                                                         (5) and  provides the transferor with a qualifying  
An eligible entity who subsequently  transfers           letter of intent at the time of the transfer, or          Send Form 8924 to the following address.
ownership or possession (by sale,  exchange, or 
lease) of a qualifying mineral  or geothermal            • Form 8924 tax has previously been paid  as a              Department of the Treasury 
interest must file Form 8924  for each transfer of       result of a previous transfer of  ownership or              Internal Revenue Service Center 
an interest acquired,  directly or indirectly, in:       possession of the same  interest.                           Cincinnati, OH 45999

Form 8924 (Rev. 12-2013)                                                                                                                                  Page  2 

Rounding Off to Whole  Dollars                        Environmental Impact Statement and that is               Paid Preparer Use Only
You may show money items on the return  as            located from T. 31 N. to T. 16 N. and R. 13 W. 
whole dollars. To do so, drop any  amount less        to R. 7 W.; and                                          A paid preparer must sign Form 8924 and 
                                                                                                               provide the information in the Paid Preparer Use 
than 50 cents and increase  any amount from 50        • Within the Badger Two Medicine Area of  the            Only section at the end of the form if the preparer 
cents through 99  cents to the next higher dollar.    Flathead National Forest including the  land             was paid to prepare the form and is not an 
                                                      located in T. 29 N. from the western  edge of R.         employee of the filing entity. The preparer must 
Signature                                             16 W. to the eastern edge of R.  13 W., and the          give you a copy of the form in addition to the 
See the instructions for the signature  section of    land located in T. 28 N., Rs. 13, and 14 W.              copy to be filed with the IRS.
your federal income tax return.                       Qualifying letter of intent. A qualifying letter     of     If you are a paid preparer, enter your Preparer 
Interest and Penalties                                intent means a written letter of  intent that            Tax Identification Number (PTIN) in the space 
Interest. Interest is charged on taxes not paid       includes the followingstatement.                         provided. If you work for a tax preparation firm, 
by the due date at a rate determined  under           “The transferee’s intent is that this  acquisition       you must also enter the firm's name, address, 
section 6621.                                         will serve one or more of the  conservation              and EIN. However, you cannot use the PTIN of 
Late filing of return.A penalty of 5% a month         purposes specified in clause  (i), (ii), or (iii) of     the tax preparation firm in place of your PTIN. 
or part of a month, up to a  maximum of 25%, is       section 170(h)(4)(A) of the  Internal Revenue               You can apply for a PTIN online or by filing 
imposed on the net amount        due if Form 8924 is  Code of 1986, that the  transferee’s use of the          Form W-12, IRS Paid Preparer Tax Identification 
not filed when due.                                   deposits so acquired will be consistent with             Number (PTIN) Application and Renewal. For 
                                                      section 170(h)(5) of such Code, and that the use         more information about applying for a PTIN 
Late payment of tax. Generally, the penalty for       of the deposits will continue to be consistent           online, visit the IRS website at www.irs.gov/ptin.
not paying tax when due is 1/2 of 1% of the           with such section, even if ownership or 
unpaid amount, up to a  maximum of 25%, for           possession of such deposits is subsequently              Paperwork Reduction Act Notice. We ask for 
each month or part of         a month the tax remains transferred to another person.”                          the information onthis  form to carry out the 
unpaid. The penalty   is imposed on the net           Qualifying mineral or geothermal  interest. A            Internal Revenuelaws   of the United States. You 
amount due.                                           qualifying mineral or geothermal  interest means         are requiredto  give us the information. We need 
Definitions                                           an interest in any mineral or geothermal deposit         it toensure that you are complying with these    
Bureau of Land Management land. This term             located on eligible federal land that constitutes        laws and to allow us to figure and collectthe 
means the Bureau of Land Management           land    thetransferor’s entire interest in the deposit.          right amount of tax. Section 6109requires  return 
and any federally-owned  minerals located south       An interest in any mineral or geothermalis           not preparers to provide theiridentifying numbers on 
of the Blackfeet Indian       Reservation and east of the transferor’s entireinterest if the interest in       the return. 
the Lewis and  Clark National Forest to the           that mineral orgeothermal   deposit was divided in          You are not required to provide the  
eastern edge of R. 8 W., beginning in T. 29 N.        order toavoid  the requirements of a qualifying          information requested on a form that is  subject 
down to and including T. 19 N. and all of  T. 18      mineral or geothermal interest or section170(f)(3)       to the Paperwork Reduction Act  unless the form 
N., R. 7 W.                                           (A).                                                     displays a valid OMB  control number. Books or 
Conservation sale. A conservation sale  means         The transferor’s entire interestin    such deposit       records relating  to a form or its instructions must 
a sale which meets the following  requirements.       does not fail to be aqualifying mineral or               be  retained as long as their contents may  
• The transferee of the qualifying mineral or         geothermal interestsolely  because the transferor        become material in the administration of  any 
geothermal interest is an eligible entity.            has retainedan  interest in other deposits, even if      Internal Revenue law. Generally, tax  returns and 
                                                      theother deposits are contiguous with such               return information are  confidential, as required 
• At the time of the sale, the transferee  provides   certain deposit and were acquired by the                 by section 6103. 
the transferor with a qualifying  letter of intent.   transferor along with such certain depositin      a         The time needed to complete and file this form 
• The sale is not made under an order of              single conveyance.                                       will vary depending on individual circumstances. 
condemnation or eminent domain.                                                                                The estimated average time is:
                                                      Specific Instructions 
Eligible entity. An eligible entity means:                                                                     Recordkeeping     .   .  .   .   .  4 hr.,  4 min. 
• A governmental unit referred to in section          Name and address. Enter the name shown on                Learning about the law   
                                                      the eligible entity’s most recently filed federal        or the form   .   .   .  .   .   .   .   .  42 min. 
170(c)(1) or an agency or department thereof          income tax return. If the Post Office does not 
operated primarily for one or more of the             delivermail to the street address and the entity         Preparing, copying, assembling, and 
conservation purposes specified in section170(h)      hasa P.O. box, show the box number instead of            sending the form to the IRS      .   .   . 47 min. 
(4)(A)(i), (ii), or (iii), or                         the street address.                                         If you have comments concerning the  
• An entity that is described in section  170(b)(1)   Foreign Address. Follow the country's practice           accuracy of these time estimates or  suggestions 
(A)(vi) or section 170(h)(3)(B) and  organized and    for entering the postal code. In some countries          for making this form simpler,  we would be happy 
at all times operated  primarily for one or more of   the postal code may come before the city or              to hear from you. You can send your comments 
the conservation purposes specified in section        town name. Enter the full name of the country            from www.irs.gov/formspubs/. Click on “More 
170(h)(4)(A)(i), (ii), or (iii).                      using uppercase letters in English.                      Information” and then on “Comment on Tax 
Eligible federal land. The term eligible federal                                                               Forms and Publications.” You  can also write to:
land means the Bureau of Land  Management             Tax Computation                                          Internal Revenue Service 
land and the Forest Service  land, as generally       Line 10                                                  Tax Forms and Publications 
depicted on the map  entitled “Rocky Mountain         The tax due must be paid in full when  Form              1111 Constitution Ave. NW, IR-6526 
Front Mineral Withdrawal Area” and dated              8924 is filed. Make the check or  money order            Washington, DC 20224
January 8,  2007. You can view an  electronic         payable to “United States  Treasury.” Write the             DO NOT send the tax form to this  address. 
version of the map at www.fs.fed.us/land/staff/       entity’s name,  address, employer identification         Instead, see Where To File, earlier. 
rocky_mtn_front_withdrawal.shtml.                     number,  and “Form 8924” on the check or 
Forest Service land. This term means the              money  order. 
Forest Service land and anyfederally-owned 
minerals located:                                     Line 11 
• In the Rocky Mountain Division of the Lewis         The IRS will refund the amount on line 11 if  no 
and Clark National Forest, including the              other taxes are owed. 
approximately 356,111 acres of land made 
unavailable for leasing by the August 28, 1997, 
Record of Decision for the Lewis and Clark 
National Forest Oil and Gas Leasing