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Federal Free Printable Form 8819 (Rev. September 2017) for 2019 Federal Dollar Election Under Section 985

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Dollar Election Under Section 985
Form 8819 (Rev. September 2017)

Form 8819 Dollar Election Under Section 985 (Rev. September 2017) Department of the Treasury Internal Revenue Service Name of corporation making election ▶ File OMB No. 1545-0123 Form 8819 separately from your income tax return. See instructions. ▶ Go to www.irs.gov/Form8819 for the latest information. Employer identification number Number, street, and room or suite no. (If a P.O. box, see instructions.) Tax year for which dollar election is effective City or town, state, and ZIP code Check the applicable box to indicate who is making the dollar election under Regulations section 1.985-1(b)(2)(ii)(B)(2): 1 a b 2a c 3 A noncontrolled section 902 corporation to elect the U.S. dollar as its (or its QBU branch’s) functional currency. The majority domestic corporate shareholders of a noncontrolled section 902 corporation to elect the U.S. dollar as the corporation’s (or the corporation’s QBU branch’s) functional currency. Country where the principal place of business of the noncontrolled section 902 corporation is located and country of each of its QBU branches. Attach additional sheets if necessary. Enter the information requested below (see instructions). Attach additional sheets if necessary. (a) Name of shareholder 4 (b) Address (street number, P.O. box, city or town, state, and ZIP code) (d) Percent of stock owned in each class (c) Identifying number Common Preferred 1 Preferred 2 Enter the names, addresses, and identifying numbers of all persons that are related to the noncontrolled section 902 corporation who are eligible QBUs (within the meaning of Regulations section 1.985-2(b)(1)) or that have a branch that is an eligible QBU. Attach additional sheets if necessary. Name 5 b Country of organization or creation Name of noncontrolled section 902 corporation (do not complete if same as filer above) Address Identifying number Enter the name, address, and identifying number of every domestic corporate shareholder notified of the dollar election as required by Regulations section 1.985-2(c)(3)(i). Attach additional sheets if necessary. Name Address Identifying number Under penalties of perjury, I declare that I have examined this form and to the best of my knowledge and belief, it is true, correct, and complete. Signature For Paperwork Reduction Act Notice, see instructions. Title (if any) Cat. No. 10850K Date (MM/DD/YYYY) Form 8819 (Rev. 9-2017) Page 2 Form 8819 (Rev. 9-2017) Future Developments Specific Instructions For the latest information about developments related to Form 8819 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form8819. Address. Include the suite, room, or other unit number after the street address. If the post office does not deliver mail to the street address and the filer has a P.O. box, show the box number instead of the street address. Line 3. If the box on line 1a is checked, enter the name, address, identifying number, and percentage of stock owned (as defined in section 902(b)) in each class of stock for each domestic corporate shareholder. If the box on line 1b is checked, enter the name, address, identifying number, and the percentage of stock owned (within the meaning of section 958(a)) in each class of stock for each domestic corporate shareholder (as described in section 902(a)) making the election. General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Purpose of Form Form 8819 is filed by or on behalf of a noncontrolled section 902 corporation (defined in section 904(d)(2)(E)) operating in a hyperinflationary environment that elects the U.S. dollar as its (or its qualified business unit (QBU) branch’s) functional currency. Who Must File • If an election is made by a noncontrolled section 902 corporation, Form 8819 must be filed by an authorized officer or director of the corporation. • If the election is made on behalf of a noncontrolled section 902 corporation or branch of a noncontrolled foreign corporation, Form 8819 must be filed by each of the majority domestic corporate shareholders (as defined in Regulations section 1.985-2(c)(3)). Signature. If there is not enough space for all required filers to sign Form 8819, attach a sheet showing each additional signature, that person’s title, if any, and the date signed. The attachment must be signed under penalties of perjury. When and Where To File File Form 8819 within 180 days after the end of the tax year for which the dollar election is made. Send it to the following address. Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for business taxpayers filing this form is approved under OMB control number 1545-0123. If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can send us comments from www.irs.gov/FormComment. Or you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send the form to this office. Instead, see When and Where To File, earlier.
Extracted from PDF file 2018-federal-form-8819.pdf, last modified September 2017

More about the Federal Form 8819 Other TY 2018

We last updated the Dollar Election Under Section 985 in February 2019, so this is the latest version of Form 8819, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 8819 directly from TaxFormFinder. You can print other Federal tax forms here.

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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 8819 from the Internal Revenue Service in February 2019.

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Historical Past-Year Versions of Federal Form 8819

We have a total of six past-year versions of Form 8819 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 Form 8819

Form 8819 (Rev. September 2017)

2017 Form 8819

Form 8819 (Rev. September 2017)

2016 Form 8819

Form 8819 (Rev. January 2010)

Dollar Election Under Section 985 2015 Form 8819

Form 8819 (Rev. January 2010)

Dollar Election Under Section 985 2012 Form 8819

Form 8819 (Rev. January 2010)

Dollar Election Under Section 985 2011 Form 8819

Form 8819 (Rev. January 2010)


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