Instructions For Form 8928 (December 2009) Page 5

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applies to failures due to reasonable
and paid preparers to provide their
information are confidential, as required
cause and not to willful neglect.
identifying numbers. If you fail to
by section 6103.
provide this information in a timely
Controlled group. For purposes of
The time needed to complete and
manner, you may be liable for penalties
this part, all persons treated as a single
file this form will vary depending on
and interest. Routine uses of this
employer under section 414(b), (c), (m),
individual circumstances. The
information include giving it to the
or (o) will be treated as one employer.
estimated average time is:
Department of Justice for civil and
Recordkeeping . . .
12 hrs., 40min.
Part V. Tax Due
criminal litigation, to other Federal
agencies as authorized by law, and to
Learning about the
cities, states, the District of Columbia,
law or the form . . .
4 hrs., 0 min.
Make your check or money
and to U.S. commonwealths and
order payable to the “United
Preparing and
possessions for use in administering
States Treasury” for the full
sending the form
their tax laws. We may also disclose
amount due. Attach the payment to
to the IRS . . . . . . .
6 hrs., 47 min.
this information to other countries under
your return. Write your name,
a tax treaty, to federal and state
identifying number, plan number, and
If you have comments concerning
agencies to enforce federal nontax
“Form 8928, Part(s)____” on your
the accuracy of these time estimates or
criminal laws, or to federal law
payment.
suggestions for making this form
enforcement and intelligence agencies
simpler, we would be happy to hear
File at the address shown under
to combat terrorism.
from you. You can write to the Internal
Where To File, earlier.
You are not required to provide the
Revenue Service, Tax Products
Privacy Act and Paperwork
information requested on a form that is
Coordinating Committee,
Reduction Act Notice. We ask for
subject to the Paperwork Reduction Act
SE:W:CAR:MP:T:T:SP, IR-6526, 1111
the information on this form to carry out
unless the form displays a valid OMB
Constitution Ave. NW, Washington, DC
the Internal Revenue laws of the United
control number. Books or records
20224. Do not send this form to this
States. Taxpayers subject to the
relating to a form or its instructions
address. Instead, see Where To File on
must be retained as long as their
provisions of sections 4980B, 4980D,
page 1.
contents may become material in the
4980E, and 4980G are required to
provide the information requested on
administration of any Internal Revenue
this form. Section 6109 requires filers
law. Generally, tax returns and return
-5-

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