Rev. December 2019
Form 8886-T is a tax disclosure form for tax-exempt entities to report prohibited tax shelter transactions. Entities include those described in sections 501(c), 501(d), and others. Transactions may be listed or confidential, with potential contractual protection. Listed transactions must be identified. Other parties' details are required. Signature of authorized official is necessary.
Check the box which indicates the type of tax-exempt entity that is a party to a prohibited tax shelter transaction.
The director, trustee, officer, or other official authorized to sign for the non-plan tax-exempt entity must sign Form 8886-T.
A brief identifying description of the listed transaction and identification of the notice, revenue ruling, regulation, or other published guidance that identified the listed transaction.
The tax-exempt entity that is a party to a prohibited tax shelter transaction reports the transaction on Form 8886-T.
A listed transaction is a tax shelter transaction identified in published guidance from the Internal Revenue Service (IRS) as having potential for tax avoidance or evasion. These transactions are often complex and may involve multiple parties.
Check the box for all categories that apply to the transaction being reported. Report more than one category only if the transactions are materially different.
The entity manager of the plan tax-exempt entity must sign Form 8886-T.
Form 8886-T is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.
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