Special Publication 938 for 2020


Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

Due to the COVID-19 pandemic, the IRS did not issue Publication 938 for the 1st, 2nd, and 3rd quarters of 2020. The IRS intends to issue a special Publication 938 that combines the 1st, 2nd, 3rd, and 4th quarters.

NOTE: If you're a REMIC or issuer of a CDO, continue to submit Form 8811 PDF, but ensure you use the latest revision, dated 8-2013, which provides the correct Where to File address:

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0209

Forms 8811 submitted to the wrong address may not be included in Publication 938.