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8264 - Application for Registration of a

Get a tax shelter registration number from the IRS. Until further guidance is issued, material advisors

Tax Shelter

who provide material aid, assistance, or advice with respect to any reportable transactions after

October 22, 2004, must use Form 8264 to disclose reportable transactions in accordance with interim

guidance provided in Notice 2004-80, 2004-50 I.R.B. 963.

8271 - Investor Reporting of Tax Shelter

Report the registration number for a tax shelter that is required to be registered. Attach Form 8271 to

Registration Number

any return (including an application for tentative refund (Form 1139) and an amended return) on which

a deduction, credit, loss, or other tax benefit attributable to a tax shelter is taken or any income

attributable to a tax shelter is reported.

You are not required to file Form 8271 for tax shelters involving reportable transactions required to be

disclosed by a material advisor who provided material aid, assistance, or advice after October 22,

2004.

8275 - Disclosure Statement

Disclose items or positions, except those contrary to a regulation, that are not otherwise adequately

disclosed on a tax return. The disclosure is made to avoid the parts of the accuracy-related penalty

imposed for disregard of rules or substantial understatement of tax. Also use Form 8275 for disclosures

related to preparer penalties for understatements due to unrealistic positions or disregard of rules.

8275-R - Regulation Disclosure

Disclose any item on a tax return for which a position has been taken that is contrary to Treasury

Statement

regulations.

8300 - Report of Cash Payments Over

Report the receipt of more than $10,000 in cash or foreign currency in one transaction or a series of

$10,000 Received in a Trade or Business related transactions.

8302 - Electronic Deposit of Tax Refund

Request an electronic deposit of a tax refund of $1 million or more.

of $1 Million or More

8594 - Asset Acquisition Statement Under Report a sale of assets that make up a trade or business if goodwill or going concern value attaches

Section 1060

and if the buyer’s basis is determined only by the amount paid for the assets. Both the seller and buyer

must use this form.

8810 - Corporate Passive Activity Loss

Closely held cooperatives must use this form to compute the passive activity loss and credit allowed

and Credit Limitations

under section 469.

8817 - Allocation of Patronage and

Figure and report patronage and nonpatronage income and deductions (used by taxable cooperatives).

Nonpatronage Income and Deductions

8842 - Election To Use Different

Elect one of the annualization periods in section 6655(e)(2) for figuring estimated tax payments under

Annualization Periods for Corporate

the annualized income installment method.

Estimated Tax

8849 - Claim for Refund of Excise Taxes

Claim a refund of certain excise taxes.

8865 - Return of U.S. Person With

Report an interest in a foreign partnership. A domestic cooperative may have to File Form 8865 if it:

Respect To Certain Foreign Partnerships

1. Controlled a foreign partnership (owned more than 50% direct or indirect interest in the

partnership).

2. Owned at least a 10% direct or indirect interest in a foreign partnership while U.S. persons

controlled that partnership.

3. Had an acquisition, disposition, or change in proportional interest of a foreign partnership that:

a. Increased its direct interest to at least 10% or reduced its direct interest of at least 10% to less

than 10% or

b. Changed its direct interest by at least a 10% interest.

4. Contributed property to a foreign partnership in exchange for a partnership interest if:

a. Immediately after the contribution, the partnership directly or indirectly owned, at least a 10%

interest in the foreign partnership or

b. The FMV of the property the cooperative contributed to the foreign partnership in exchange for

a partnership interest exceeds $100,000, when added to other contributions of property made to the

foreign partnership during the preceding 12-month period.

The domestic cooperative may also have to file Form 8865 to report certain dispositions by a foreign

partnership of property it previously contributed to that foreign partnership if it was a partner at the time

of the disposition. For more details, including penalties for failing to file Form 8865, see Form 8865 and

its separate instructions.

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Instructions For Form 990-C - Farmers' Cooperative Association Income Tax Return - Internal Revenue Service - 2004 Page 6

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