Internal Revenue Service United States Department of the Treasury

Instructions for Form 8886-T (9/2007)

Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction

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

Revised: 9/2007


Table of Contents

  • General Instructions
    • Purpose of Form
      • Who Must File
      • Definitions
        • Non-plan entity.
        • Plan entity.
        • Subsequently listed transaction.
        • Substantially similar.
      • Recordkeeping
      • When To File
        • Where To File
        • Penalties
        • Public Inspection
      • Specific Instructions
        • Name and Address
        • Employer Identification Number (EIN)
        • Who Must Sign
          • How To Complete Form 8886-T
          • Line 1
          • Line 2
          • Line 3
          • Line 4
        • Instructions for Form 8886-T - Notices
          • Paperwork Reduction Act Notice.
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