Form 8271 - Investor Reporting Of Tax Shelter Registration Number Form
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18271
Investor Reporting of Tax Shelter Registration Number
OMB No. 1545-0881
Form
Attach to your tax return.
(Rev. December 2005)
Attachment
Department of the Treasury
71
If you received this form from a partnership, S corporation, or trust, see the instructions.
Sequence No.
Internal Revenue Service
Investor’s name(s) shown on return
Investor’s identifying number
Investor’s tax year ended
(b) Tax Shelter Registration
(c) Tax Shelter
(a) Tax Shelter Name
Number (11 digit number)
Identifying Number
1
2
3
4
5
6
7
8
9
10
What’s New
Note. A tax shelter registration
claim any portion of a loss because
number does not indicate that the
of the passive activity loss
After October 22, 2004, tax shelter
tax shelter or its claimed tax benefits
limitations, and that loss is the only
registration numbers are no longer
have been reviewed, examined, or
tax item reported to you from the
being issued. The American Jobs
approved by the IRS.
shelter.
Creation Act of 2004 amended
Filing Form 8271
section 6111 to replace the tax
Who Must File
shelter registration requirement with
Attach Form 8271 to any return on
a new disclosure requirement for
Any person claiming or reporting any
which a deduction, loss, credit, or
material advisors who provide
deduction, loss, credit, or other tax
other tax benefit is claimed or
material aid, assistance, or advice
benefit, or reporting any income on
reported, or any income reported,
with respect to any reportable
any tax return from an interest
from an interest in a
transaction. For more information,
purchased or otherwise acquired in
registration-required tax shelter.
see Notice 2004-80, 2004-50 I.R.B.
a registration-required tax shelter
These returns include applications
963. However, Form 8271 must be
must file Form 8271. If the interest is
for tentative refunds (Forms 1045
filed for any year you claim or report
purchased or otherwise acquired by
and 1139) and amended returns
income or a deduction, loss, credit,
a pass-through entity, both the
(Forms 1040X and 1120X).
or other tax benefit from a
pass-through entity and its partners,
registration-required tax shelter.
shareholders, or beneficiaries must
Furnishing Copies of Form
file Form 8271.
8271 to Investors
General Instructions
A pass-through entity that is the
A pass-through entity that has
registration-required tax shelter does
Section references are to the
invested in a registration-required
not have to prepare Form 8271 and
Internal Revenue Code.
tax shelter must furnish copies of its
give copies to its partners,
Form 8271 to its partners,
shareholders, or beneficiaries unless
Purpose of Form
shareholders, or beneficiaries.
the pass-through entity itself has
Use Form 8271 to report the tax
However, in the case where (a) the
invested in a registration-required
shelter registration number the IRS
pass-through entity acquired at least
tax shelter.
assigned to certain tax shelters
a 50% interest in one tax year in a
Note. Even if you have an interest in
required to be registered under
registered tax shelter (and in which it
a registration-required tax shelter,
section 6111 (“registration-required
had not held an interest in a prior
you do not have to file Form 8271 if
tax shelters”) and to report the name
year), and (b) the investment would
you did not claim or report any
and identifying number of the tax
not meet the definition of a tax
deduction, loss, credit, or other tax
shelter. This information must be
shelter immediately following the
benefit, or report any income on
reported even if the particular
acquisition if it had been offered for
your tax return from an interest in
interest is producing net income for
sale at that time, the pass-through
the registration-required tax shelter.
the filer of Form 8271. Use
entity need not distribute copies of
This could occur, for example, if for
additional forms to report more than
Form 8271 to its investors. The
a particular year you are unable to
10 tax shelter registration numbers.
pass-through entity alone is required
to prepare Form 8271 and include it
with the entity tax return.
8271
For Paperwork Reduction Act Notice, see page 2.
Cat. No. 61924F
Form
(Rev. 12-2005)
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