Federal Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction

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Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction
Form 8886-T (Rev. December 2019)8886-T

Disclosure by Tax-Exempt Entity Regarding
Prohibited Tax Shelter Transaction

Form
(Rev. December 2019)

Department of the Treasury
Internal Revenue Service

For calendar year 20

▶ Go

OMB No. 1545-0047

Open to Public
Inspection

to www.irs.gov/Form8886T for instructions and the latest information.

, or tax year beginning

, 20

, and ending

, 20
Employer identification number

Name of tax-exempt entity
In care of (if applicable)
Number, street, and room or suite no. (or P.O. box number if mail is not delivered to street address)
City or town, state, and ZIP code

Check the applicable box that describes the tax-exempt entity.
An organization described in section 501(c) or 501(d)
A state, a possession of the United States, or the
District of Columbia, a political subdivision of a state or
possession of the United States

An eligible deferred compensation plan described in
section 457(b) which is maintained by an employer
described in section 457(e)(1)(A)
An individual retirement account
An individual retirement annuity
An Archer MSA
A custodial account treated as an annuity contract
under section 403(b)(7)(A)
A Coverdell education savings account
A health savings account
A qualified ABLE program

An Indian tribal government
A plan described in section 401(a) which includes a trust
exempt from tax under section 501(a)
An annuity plan described in section 403(a) or annuity
contract described in section 403(b)
A qualified tuition program described in section 529

Identify the type of prohibited tax shelter transaction. Check all the box(es) that apply. See instructions.

Listed transaction

Confidential

Contractual protection

If the transaction is a listed transaction or substantially similar to a listed transaction, identify the listed transactions. See
instructions.

Identity of other parties (whether taxable or tax-exempt) to the transaction, if known. Attach additional sheets, if necessary.

Name of party
Number, street, and room or suite no.
City or town, state, and ZIP code

Name of party
Number, street, and room or suite no.
City or town, state, and ZIP code
I declare under penalty of perjury that I am authorized to sign this disclosure, that I have examined this disclosure, including any accompanying attachments,
and to the best of my knowledge and belief, it is true, correct, and complete.

▲

Sign
Here

Signature of director, trustee, officer, or other authorized official

Type or print name of signer
For Paperwork Reduction Act Notice, see the separate instructions.

Date

Type or print title or authority of signer
Cat. No. 49103E

Form 8886-T (Rev. 12-2019)

Extracted from PDF file 2023-federal-form-8886-t.pdf, last modified January 2020

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More about the Federal Form 8886-T Corporate Income Tax TY 2023

We last updated the Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction in February 2024, so this is the latest version of Form 8886-T, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 8886-T directly from TaxFormFinder. You can print other Federal tax forms here.

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Other Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form 1040	U.S. Individual Income Tax Return
1040 (Schedule B)	Interest and Ordinary Dividends
Form W-3	Transmittal of Wage and Tax Statements Estimated
Form 1096	Annual Summary and Transmittal of U.S. Information Returns
Form 1120-H	U.S. Income Tax Return for Homeowners Associations Tax Return

Download all tax forms View all 775 Federal Income Tax Forms

Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8886-T from the Internal Revenue Service in February 2024.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 8886-T

We have a total of eleven past-year versions of Form 8886-T in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form 8886-T

Form 8886-T (Rev. December 2019)

2022 Form 8886-T

Form 8886-T (Rev. December 2019)

2021 Form 8886-T

Form 8886-T (Rev. December 2019)

2020 Form 8886-T

Form 8886-T (Rev. December 2019)

2019 Form 8886-T

Form 8886-T (Rev. December 2019)

2018 Form 8886-T