Form 8806 - Information Return for Acquisition of Control or Substantial Change in Capital Structure

The requirement to file Form 8806 is found in Temporary Regulation § 1.6043-4T(a). This temporary regulation was published on December 31, 2003 and revises a previous temporary regulation published Nov. 18, 2002. The regulation requires that the Form 8806 must be filed where there has been an acquisition of control or substantial change in capital structure, as defined in the regulation.

Section 1.6043-4T(a)(2) provides for a consent election. The corporation may elect to permit the IRS to publish information that will inform brokers about the transaction, so that brokers can file information returns with respect to their customers. This was included in the temporary regulation after discussions with members of the securities industry, who asked us to act as a central repository of information regarding these transactions.

Pursuant to the provisions of Temporary Regulation § 1.6043-4T(a), requiring reporting of certain acquisitions of control and substantial changes in capital structure, corporations can consent to the publication by the IRS of the information from their Form 8806.

2018 Date of Transaction

• 01-01-2018 – Birdi Investments LLC.
• 01-01-2018 – Birdi Constructors, Inc.
• 02-13-2018 - UCAR Technology (USA) Inc.
• 02-05-2018 - Buffalo Wild Wings, Inc.
• 05-15-2018 - KJR Enterprises, Inc.
• 06-06-2018 - Vestinam, Inc. (a California Corporation)
• 06-06-2018 - Net Pro Referral (A California Corporation)
• 08-01-2018 - K & S Auto Services LLC

2017 Date of Transaction

• 11-06-2017 – Sohobricks Corporation
• 11-27-2017 - KH Trucking, Inc.

2016 Date of Transaction

• 12-20-2016 - Blackville Solar II, LLC
• 09-02-2016 - Johnson Controls, Inc.
• 07-01-2016 - 3334 Burbank Incorporated
• 07-01-2016 - Cardtronics, Inc.
• 01-02-2016 - The Artisan Shop, Inc.

2014 Date of Transaction

• 08-31-2014 - Border Energy Gas Services, Inc.
• 05-19-2014 - AMCOL Corporation
• 05-05-2014 - Platinum X Construction Corp.

2012 Date of Transaction

• 12-21-2012 - Shona Energy Company, Inc.
• 08-08-2012 - Lincare Holdings, Inc.
• 06-28-2012 - DE US, Inc.
• 01-18-2012 - Jazz Pharmaceuticals, Inc.

2011 Date of Transaction

• 05-03-2011 - Pride International, Inc.
• 01-17-2011 - Patriot Transportation Holding, Inc.

2010 Date of Transaction

• 08-27-2010 - Smith International, Inc.
• 03-18-2010 - Quadramed Corporation
• 02-05-2010 - Affiliated Computer Service, Inc.
• 02-01-2010 - Progressive Machine, LLC

2009 Date of Transaction

• 12-31-2009 - Sono Variety Inc.
• 12-23-2009 - ENSCO International Incorporated
• 11-24-2009 - Tim Hortons, Inc.
• 11-24-2009 - James S. Zarr, M.D., P.C.
• 02-26-2009 - Hungarian Telephone and Cable Corp.
• 01-24-2009 - Rodney Company NV
• 01-23-2009 - Mentor Corporation Inc. and Subsidiaries

2008 Date of Transaction

• 10-31-2008 - Datachem Laboratories, Inc.
• 01-31-2008 - Deal Maven, Inc.