Internal Revenue Service United States Department of the Treasury

Instructions for Form 8918 (12/2011)

Material Advisor Disclosure Statement

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

Revised: 12/2011


Table of Contents

  • Instructions for Form 8918 - Introductory Material
    • What's New
  • Instructions for Form 8918 - Main Contents
    • General Instructions
      • Purpose of Form
      • Who Must File?
      • Who is a Material Advisor?
      • Definitions
      • What is a Reportable Transaction?
      • Request for Ruling
      • When To File
      • Where To File
      • Furnishing a Reportable Transaction Number
      • Requirement To Keep Lists
      • Penalties
    • Specific Instructions
      • How To Complete Form 8918
      • Material Advisor Identifying Information
      • Item A
      • Item B
      • Item C
      • Line 1
      • Line 2
      • Line 3
      • Line 4
      • Line 5
      • Line 6a
      • Lines 7a and 7b
      • Line 9
      • Line 10
      • Line 13
    • Privacy Act and Paperwork Reduction Act Notice.
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