Instructions For Form 8918 - 2011 (Page 6 of 6) in pdf

Privacy Act and 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. We

may give the information to the Department of Justice and to other federal agencies, as provided by law. We may give it to cities,

states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may also disclose this

information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal

law enforcement and intelligence agencies to combat terrorism. A penalty may be imposed if you are required to file this return and

fail to file by the due date or provide incomplete or false information.

Our authority to ask for information is section 6111 and its regulations, which require you to file a return or statement with us with

respect to any reportable transaction for which you are a material advisor. Your response is mandatory under these sections.

Section 6109 requires that you provide your identifying number on what you file. This is so we know who you are, and can process

your return and other papers. You must fill in all parts of the tax form that apply to you.

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 average time is:

Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8 hr., 07min.

Learning about the law or the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 hr., 29min.

Preparing, copying, assembling, and sending the form to the IRS . . . . . . . . . . . . . . . . . . . .

1 hr., 41min.

If you have comments concerning the accuracy of this time estimate or suggestions for making this form simpler, we would be

happy to hear from you. You can write to the Internal Revenue Service, Tax Products Coordinating Committee,

SE:W:CAR:MP:T:M:S, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the form to this address. Instead,

see Where To File, earlier.

-6-

Instructions for Form 8918 Rev. 12-2011

Instructions For Form 8918 - 2011 Page 6