Use this form to report and pay the 40% excise tax imposed under Internal Revenue Code section 5891 on the factoring discount of a structured settlement factoring transaction. File a separate Form 8876 for each date on which you received structured settlement payment rights in one or more structured settlement factoring transactions.
Other Items You May Find Useful
Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
Comment on Form 8876
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