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Form 8918 is a material advisor disclosure statement used by the Internal Revenue Service (IRS) for reporting tax shelters and reportable transactions. The form consists of multiple pages with various sections that require specific information from material advisors, such as identifying number, contact person name, telephone number, address, date of becoming a material advisor, and types of financial instruments used in the transaction. Additionally, it requires the identification of the role of other entities or individuals who provided material aid, assistance, or advice to the reportable transaction. The form also includes sections for estimating tax benefits and timing of claiming those benefits. The tone of the document is formal and legal, as it is a government-issued form used for tax purposes.
Form 8918 is used to report transactions that were structured by a tax professional, including material advisors, to achieve specific tax results.
A reportable transaction is a financial transaction that has specific tax consequences, such as deducting more than $1 million of debt forgiveness income, creating certain trusts or annuity contracts, or engaging in listed transactions.
Form 8918 requires reporting of information about reportable transactions, including the name and address of the material advisor, the taxpayer(s), the transaction details, and any relevant tax benefits or exclusions.
A material advisor who has advised a client on reportable transactions that meet the threshold of $250,000 for one transaction or $500,000 in total transactions during the tax year must file Form 8918.
A material advisor is a person or entity who provides advice on how to structure a transaction for the purpose of avoiding or minimizing federal income taxes. A material advisor must file Form 8918 if they have advised a client on reportable transactions totaling $10,000 or more in any year.
A material advisor who fails to file Form 8918 on time may be subject to a penalty of $250 for each month or part of a month that the form is late, up to a maximum of $6,743. Additionally, there may be penalties for failing to disclose reportable transactions or providing false information on the form.
Mẫu 8918 là một trong những Biểu mẫu khai thuế là văn bản dùng để khai báo các thông tin liên quan đến thuế với cơ quan thuế liên quan. Có nhiều loại biểu mẫu thuế khác nhau, bao gồm biểu mẫu thuế liên bang, tiểu bang và địa phương, có thể khác nhau tùy thuộc vào hoàn cảnh và địa điểm của người nộp thuế.
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