Taxpayers and tax return preparers use this form to disclose positions taken on a tax return that are contrary to Treasury regulations.
Current Revision
Recent Developments
None at this time.
Other Items You May Find Useful
About Form 8886, Reportable Transaction Disclosure Statement
Notice 2006-6, Notification of Removal of the Transaction With a Significant Book-Tax Difference Category of Reportable Transaction Under § 1.6011-4
Notice 2010-62, Interim Guidance Under the Codification of the Economic Substance Doctrine and Related Provisions in the Health Care and Education Reconciliation Act of 2010