Instructions for Forms 8804, 8805, and 8813 - Introductory Material


Future Developments

For the latest information about developments related to Forms 8804, 8805, 8813, and their instructions, such as legislation enacted after they were published, go to www.irs.gov/form8804, www.irs.gov/form8805, and www.irs.gov/form8813, respectively.

What's New

For tax years beginning after December 31, 2012, the American Taxpayer Relief Act of 2012 increased the maximum tax rate for individuals to 39.6%, and the maximum tax rate on capital gains to 20%. Therefore, under Regulations section 1.1446-3(a)(2), the Form 8804 has been modified to reflect the highest tax rates for these two types of income. As a result, substantial changes have been made to the 2013 Form 8804.

Photographs of Missing Children

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.


More Online Instructions