納税フォーム
Form 8819 は、税金に関する情報を関連する税務当局に報告するために使用される文書である納税申告書の 1 つです。納税者の状況や場所によって、連邦税、州税、地方税など、さまざまな種類の納税申告書があります。

Form 8819, Election to Use the U.S. Dollar as Functional Currency, is required for non‑controlled foreign corporations operating in a hyperinflationary environment. The form lets the corporation elect the U.S. dollar as its functional currency for tax purposes.
Our fillable PDF version is hosted on Formize, so you can complete the election quickly without printing or scanning. Simply click the "Fill out this form" button, let the Formize PDF Filler load, and start entering your data.
Below you’ll find everything you need to know about eligibility, deadlines, step‑by‑step instructions, and common pitfalls.
Form 8819 must be filed within 180 days after the close of the tax year for which the dollar election is made.
The IRS does not accept electronic submissions for Form 8819. You must print the completed form and mail it to the address listed in the form’s instructions.
Non‑controlled foreign corporations (Section 902) that operate in a hyperinflationary environment and wish to elect the U.S. dollar as their functional currency.
Missing the deadline can result in the loss of the dollar election, and the corporation will be taxed using its local currency, which may lead to higher tax liabilities.
While the form is straightforward, consulting a tax advisor is recommended to ensure the election is appropriate and all supporting documentation is accurate.
Send the signed form to the IRS address shown in the form’s instructions—typically the P.O. Box listed for the Department of the Treasury.
No. A separate Form 8819 must be filed for each tax year you wish to elect the dollar as functional currency.
Form 8819 は、税金に関する情報を関連する税務当局に報告するために使用される文書である納税申告書の 1 つです。納税者の状況や場所によって、連邦税、州税、地方税など、さまざまな種類の納税申告書があります。
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