About Form 8876, Excise Tax on Structured Settlement Factoring Transactions

 

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.


Current Revision

Form 8876 PDF


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