Instructions for Forms 8804, 8805, and 8813 - Introductory Material

Future Developments

For the latest information about developments related to Forms 8804, 8805, 8813, and their instructions, such as legislation enacted after they were published, go to,, and, respectively.

Photographs of Missing Children

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

More Online Instructions