Internal Revenue Service United States Department of the Treasury

Instructions for Form 8866 (08/2012)

Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 08/2012


Table of Contents

  • General Instructions
    • Future Developments
    • What's New
    • Purpose of Form
    • Who Must File
      • General Rule
    • Filing Instructions
      • Interest You Owe (or No Interest Is To Be Refunded to You)
      • Interest To Be Refunded to You
    • Filing a Corrected Form 8866
    • Attachments
  • Specific Instructions
    • Recomputation Year
    • Name
    • Address
      • P.O. Box
      • Foreign Address
    • Identifying Number
      • Recomputation year column
    • Columns (a) and (b)
    • Line 1
    • Line 2
    • Line 3
    • Lines 4 and 5
    • Line 6
      • Lines 7 and 8
        • Exceptions
        • Applicable Interest Rates
      • Line 9
      • Line 10
    • Instructions for Form 8866 - Notices
      • Privacy Act and Paperwork Reduction Act Notice.
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