Tax Form 8264  
Form 8264 - Application for Registration of a Tax Shelter

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Form 8264

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Application for Registration of a Tax Shelter. Form 8264

  

Organizers of certain tax shelters, including confidential corporate tax shelters in which interests were offered after February 28, 2000, are required to file Form 8264 to register the tax shelters with the IRS. Organizers of tax shelters under section 6111(c) must complete Parts I, II, and III of Form 8264. Organizers of a confidential corporate tax shelter must complete Parts I and IV of Form 8264. If a confidential corporate tax shelter also meets the definition of a tax shelter under section 6111(c), the organizer must complete all parts of the form. Organizers filing a properly completed Form 8264 will receive a tax shelter registration number from the IRS. They must furnish the tax shelter registration number to investors in the tax shelter. Investors must report the tax shelter registration number on their tax returns using Form 8271, Investor Reporting of Tax Shelter Registration Number.


From Fedforms.Gov:
"Organizers of certain tax shelters use Form 8264 to register the tax shelters with IRS when applying for a tax shelter number. They must furnish the number to investors."


DOWNLOAD Form 8264

This form may be downloaded directly from the IRS website. To open or download, in PDF format, simply click on the link below:

Form 8264

 



 

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