Internal Revenue Service United States Department of the Treasury

Instructions for Form 8886 (03/2011)

Reportable Transaction Disclosure Statement

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

Revised: 03/2011


Table of Contents

  • Instructions for Form 8886 - Introductory Material
    • What's New
  • General Instructions
    • Purpose of Form
      • Definitions
        • Transaction
        • Substantially Similar
        • Tax Benefit
        • Tax Structure
      • Who Must File
      • Participation in a Reportable Transaction
        • Listed Transactions
        • Confidential Transactions
        • Transactions With Contractual Protection
        • Loss Transactions
        • Transactions of Interest
        • Eliminated Categories
        • Exceptions to Reportable Transaction Categories, Published Guidance
        • Shareholders of Foreign Corporations
      • Request for Ruling
      • Recordkeeping
      • When and How To File
        • Special Filing Rules
      • Penalties
        • Previously Undisclosed Listed Transactions
    • Specific Instructions
      • How To Complete Form 8886
      • Item A
      • Item B
      • Item C
        • Line 1a
        • Line 1b
        • Line 1c
        • Line 2
        • Line 3
        • Line 4
        • Line 5
        • Line 6
        • Line 7a
        • Line 7b
        • Line 8
      • Instructions for Form 8886 - Notices
        • Paperwork Reduction Act Notice.
           Next

      More Online Instructions