Specific Instructions

Name and Address

Enter the name and address of the tax-exempt entity. Include the suite, room, or other unit number after the street address. If the Post Office does not deliver mail to the street address, show the P.O. box number instead of the street address. The name and address should be the same as shown on other forms filed with the IRS.

Employer Identification Number (EIN)

Enter the employer identification number of the tax-exempt entity. In the case of a fully self-directed qualified plan, or an IRA (or other savings arrangement) that does not have and is not required to obtain an EIN, leave the EIN box blank. Do not enter a social security number.

Who Must Sign

Non-plan entity.   The director, trustee, officer, or other official authorized to sign for the non-plan entity (defined on page 1) must sign Form 8886-T.

Plan entity.   For plan entities (defined on page 1), the entity manager (defined on page 2) must sign Form 8886-T.

How To Complete Form 8886-T

In order to be considered complete, Form 8886-T must be completed in its entirety with all required attachments. Do not simply write “See Attached.” If the information required exceeds the space provided, complete as much information as possible in the available space and attach the remaining information on additional sheets. The additional sheets must be in the same order as the lines to which they correspond. You must also include the entity name and identifying number at the top of each additional sheet.

Line 1

Check the box which indicates the type of tax-exempt entity that is a party to a prohibited tax shelter transaction.

Line 2

Check the box for all categories that apply to the transaction being reported. The categories of prohibited tax shelter transactions (listed, confidential, and transaction with contractual protection) are described on pages 1 and 2. Do not report more than one transaction on this form. If the transaction is substantially similar to a listed transaction, check the box next to “listed transaction.” See Substantially similar on page 2. If you checked the listed transaction box, you must also identify the transaction on line 3.

If the transaction is a listed transaction or substantially similar to a listed transaction, you must check the listed transaction box in addition to any others that may apply.

Line 3

If you selected “listed transaction” on line 2, provide a brief identifying description of the listed transaction and identify the notice, revenue ruling, regulation (for example, Regulations section 1.643(a)-8 or Notice 2003-81 modified and supplemented by Notice 2007-71, 2007-35 I.R.B 472), announcement, or other published guidance that identified the listed transaction. See the notices below or later IRS guidance identifying listed transactions.

  • Notice 2004-67, 2004-41 I.R.B. 600;

  • Notice 2005-13, 2005-9 I.R.B. 630; and

  • Notice 2007-57, 2007-29 I.R.B. 87.

Line 4

Provide the complete names and addresses of all other parties (whether taxable or tax-exempt) to the transaction, if known. If you need additional space, attach separate sheets. At the top of each additional sheet, write “Line 4” and enter the tax-exempt entity's name and identifying number.

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