Table of Contents

• General Instructions
  • What's New
  • Purpose of Form
  • Who Must File
    • General Rule
    • Pass-Through Entities
    • Mid-Contract Change in Taxpayer
    • Exception for Certain Construction Contracts
    • Small Contract Exception
    • De Minimis Exception
  • Filing Instructions
    • If You Owe Interest (or No Interest Is To Be Refunded to You)
    • If Interest Is To Be Refunded to You
  • Filing a Corrected Form 8697
  • Attachments
  • Applying the Look-Back Method Under Special Situations
    • 10% Method
    • Change Orders
    • Post-Completion Adjustments
• Specific Instructions
  • Filing Year
  • Name
  • Address
  • Item A—Identifying Number
  • Part I—Regular Method
    • Filing year column
    • Columns (a) and (b)
    • Line 1
    • Line 2
    • Line 3
    • Lines 4 and 5
    • Lines 7 and 8
    • Line 9
    • Line 10
  • Part II—Simplified Marginal Impact Method
    • Columns (a), (b), and (c)
    • Line 1
    • Line 2
    • Line 3
    • Line 4
    • Line 5
    • Lines 8 and 9
    • Line 10
    • Line 11
• Instructions for Form 8697 - Notices
  • Privacy Act and Paperwork Reduction Act Notice.