2018-31 (DCN 233) for a tax year beginning after December 31, 2017. The filing of a Form 2848 will not revoke any Form 8821 that is in effect. Foreign taxes paid or accrued reduce a partner's basis and are limited to basis. See section 8.01 of Rev. The partnership will report on an attached statement your share of qualified food inventory contributions. In addition, the local Counsel offices have created a Revenue Officer's Guide to Local Law for each of the fifty states. See section 15.01(3)(d) of Rev. If you are an individual partner, report this amount on Form 6251, line 2l. The partnership will report your share of nonqualified withdrawals from a CCF. Deciding which approach to follow probably depends on whether it is easier to determine compensation or return on investment and whether capital or labor is deemed more important. Recognized in each period when the borrowed funds are available to help the firm generate revenues. Most common problem SEC had identified in review of financial statements. See Cal. Table 3. Who Has Authority To Sign Form 8802. In conjunction with the issuance of a letter ruling a taxpayer may consent to extend the statutory period of time to assess tax. The general procedures for coordination are set out in CCDM 31.1.4 http://publish.no.irs.gov/getpdf.cgi?catnum=29650, Coordination and Reconciliation of Disputes. Contents. Attach a statement showing the adjustment required under Regulations section 1.985-5. An applicable partnership interest is an interest in a partnership that is transferred to or held by a taxpayer, directly or indirectly, in connection with the performance of substantial services by the taxpayer or any other related person, in an applicable trade or business. See Rev. Q3: The decrease in fair market value of the property for which I am taking a casualty loss is the difference between the propertys value immediately before and immediately after the casualty. You can send us comments through IRS.gov/FormComments.Or you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Long-term contracts that do not meet the exceptions under section 460(e) must be accounted for using the percentage of completion method. If one of these forms is not used, the information required by the form must be included in any substitute statement. In addition, the partnership should report the adjusted basis and FMV of each property distributed. Qualified persons generally do not include related parties (unless the nonrecourse financing is commercially reasonable and on substantially the same terms as loans involving unrelated persons), the seller of the property, or a person who receives a fee for the partnership's investment in the real property. Enter the current year on line 7. Report the interest on Schedule 2 (Form 1040), line 17z. Individuals can indicate a name change on Form 1040 when filed. Income should not be reported on a community property basis for the period of the putative marriage. Proc. A general partner is a partner who is personally liable for partnership debts. Proc. Contract price less (4) above, plus payments received during the year, not including interest, whether stated or unstated. These limitations and the order in which you must apply them are as follows: the basis limitations, the at-risk limitations, and the passive activity limitations. The resolution of a difference at any level of authority should be evidenced by endorsement of the official file copy by the offices involved. The name and TIN of each beneficiary and any information that is required to certify each beneficiary. If the extension request is denied, there is no right of appeal. Mixing or Commingling Community Property With Separate Property. See line 5 for more information regarding the DRE's owner information that may be required to be included with Form 8802. Noncash charitable contributions. Report passive income (losses), deductions, and credits as follows. For information on these provisions, see Limitations on Losses, Deductions, and Credits, earlier. Removed references to Californias recognition of oral agreements. Sole management property is the property the spouse would have owned if single. Installment method. If a power of attorney or other authorization is required and it does not accompany the request for letter ruling, either (1) Letter 2324 will be sent to the person who submitted the request for the letter ruling or (2) the taxpayer or the person who submitted the request for the letter ruling will be contacted by phone by the appropriate branch personnel. Because conference procedures are informal, no tape, stenographic, or other verbatim recording of a conference may be made by any party. For tax years 2018 through 2025, if you are an individual, casualty or theft losses of personal-use property, are deductible only if the loss is attributable to a federally declared disaster.. Part 10 (Circular 230) 10.3 and 10.7(c). See CCDM 32.3.2.5 http://publish.no.irs.gov/getpdf.cgi?catnum=39010, Coordination with Other Offices, for procedures for coordinating with other Associate Offices. A: The taxpayer must file their individual income tax return by the later of the end of the postponement period or the extended due date. 6. Corporate partners are not eligible for the section 1045 rollover. 2015-13 for more information. The partnership will give you a statement that shows charitable contributions subject to the 100%, 60%, 50%, 30%, and 20% adjusted gross income (AGI) limitations. The partnership will provide the information you need to figure your deduction. Matters that cannot be resolved at the lowest managerial level should be referred promptly to succeeding levels of authority until resolved. Qualifying small business taxpayers are also exempt from the following accounting rules. 2018-31. In joint tenancy and tenancy in common, each tenant owns an undivided equal interest in the property. Complete Part II only if applicable. 991, as modified and clarified by Rev. The residence of your partners will not be verified. This is known as the disaster year. To determine your QBI or your qualified PTP income amounts and for information on where to report them, see the Instructions for Form 8995 or the Instructions for Form 8995-A, as appropriate. If you act as a nominee for another person or entity, you must provide all certification information required for each individual or entity for which you are acting as a nominee. Guarantees for return of unsold merchandise to increase overall sales should report sales less an allowance for estimated returns IF: Practice of convincing retailers to buy more wholesale product than they can sell in a reasonable amount of time to inflate revenues (and profits) in the near term. Buybacks: has transferred title legally, but seller retains risks of ownership, so no sale should be recorded. If the individuals are members of a firm, the names of the individuals must be listed and not just the firm name. A power of attorney or other authorization must be signed by the taxpayer. A request to limit the retroactive effect of a letter ruling must be in the general form of, and meet the requirements for, a letter ruling request and comply with the annual revenue procedure for letter rulings. The request should identify the taxpayer and include a brief explanation of the primary issue so that an assignment to the appropriate branch can be made. A Form 1040 filer who is completing Form 8802 for certification year 2020 on January 1, 2020, would enter 201812 on line 8. Added guidance to reflect same-sex marriage is valid throughout the U. S. Revised and reorganized guidance from paragraph (1) into the remaining paragraphs and deleted redundant content. Where branches have concurrent subject matter jurisdiction, a procedure under which attorneys from more than one branch or the front office participate in each pre-submission conference is an appropriate safeguard. Generally, amounts on this line are not passive income, and you should report them on Schedule E (Form 1040), line 28, column (k) (for example, guaranteed payments for personal services). In the signature section, enter the signature of the fiduciary, personal representative, executor, administrator, etc., who has personal knowledge of the facts and legal authority to bind the estate or trust in the matter, and that person's official title in the space provided. Unless otherwise provided, an applicant is not eligible to file under the automatic change procedures if the applicant made or requested a prior overall method change or a prior item change (for the same item) within the 5 tax years ending with the requested year of change. Generally, to figure the amount of your casualty and theft losses, you must determine the actual reduction in the FMV of lost or damaged property using a competent appraisal or the cost of repairs you actually make. Charitable contribution deductions are not taken into account in figuring your passive activity loss for the year. Commissioner v. Harmon, 323 U.S. 44 (1944). See United States v. Raudry, 82-1 U.S.T.C. Burden rate methodRegulations sections 1.263A-1(f)(3)(i) and 1.460-5. QBI/qualified PTP items subject to partner-specific determinations. If the amount shown as code A exceeds the adjusted basis of your partnership interest immediately before the distribution, the excess is treated as gain from the sale or exchange of your partnership interest. .A partner is required to notify the partnership of its status as a PTP.. Any information you need to complete a disclosure statement for reportable transactions in which the partnership participates. Employees making disclosures pursuant to a nonwritten (oral) request should, where possible, record in the case file the details of the request and the disclosure. Enter the amount of excess business interest income on Form 8990, Schedule A, line 43, column (g), if you are required to file Form 8990. A separate Form 3115 and user fee (for non-automatic change requests) must be submitted for each applicant and each separate trade or business of an applicant, including a qualified subchapter S subsidiary (QSub) or a single-member limited liability company (LLC), requesting a change in method of accounting. 3. 2019-1, if applicable), and the two other applicants qualify for the reduced user fee under section (A)(5)(b) of Appendix A of Rev. The year of change is the first tax year the applicant uses the proposed method of accounting, even if no affected items are taken into account for that year. See CCDM 31.1.3 http://publish.no.irs.gov/getpdf.cgi?catnum=29649, Signature Principles. See Regulations section 1.1254-5 for details. Determine whether the spouses are mutually observing the terms of the contract. If you didn't materially participate in the oil or gas activity, this interest is investment interest reportable as described earlier under Code H. Investment interest expense; otherwise, it is trade or business interest. See section 7701(b)(5). Hybrid dividends as defined in section 245A(e)(4). The rental of a dwelling unit any partner used for personal purposes during the year for more than the greater of 14 days or 10% of the number of days that the residence was rented at fair rental value. A list of areas warranting public or individual assistance (or both) is available at the FEMA website at FEMA.gov/Disasters. Report this amount on Form 8912. If the filer is a business, enter the 6-digit principal business activity (PBA) code of the filer. Insurance proceeds of $10,000 for the damage (not for living expenses). 2018-29, 2018-22 I.R.B. W-2 wages allocable to qualified payments from specified cooperatives. (2) New CCDM 32.3.2.7.1 is added to provide procedures the Office of Chief Counsel will follow to notify the Service that a taxpayer consented to extend the statutory period of time to assess tax in conjunction with the issuance of a letter ruling. 1.381(c)(5)-1(d)(1); The requested year of change is not the final year of the trade or business (but see the instructions for line 4); For an overall method of accounting change, the applicant has not made or requested an overall method change during any of the 5 tax years ending with the year of change; and. SeeCCDM 32.3.2.3.5.3, Processing Section 7805(b) Requests Involving Determination Letters. Strong presumption that it is community property. The Service is responsible for the Federal Insurance Contributions Act (FICA) tax and the Self-Employment Contributions Act (SECA) tax provisions of the Code. Report the income or loss as follows. For more information, see the Instructions for Form 3800. Situation 1: A taxpayer requests a letter ruling on a situation the tax treatment of which obviously would be a matter of concern to other taxpayers. By providing a telephone or fax number, you are authorizing the IRS to communicate with your third party appointee(s). Form 8802 must be accompanied by a check or money order in U.S. dollars, payable to the United States Treasury, in the appropriate amount. In the context of tax collection, the Service will assert these statutes as a defense to a marital agreement if proper notice was not given. When more than one branch has taken an adverse position on an issue in a letter ruling request or when the position ultimately adopted by one branch will affect that adopted by another, a representative from each branch with the authority to sign in his or her own name or for the branch chief will attend the conference. Filer, a single taxpayer, files Form 3115 on behalf of its three separate and distinct trades or businesses. When filing Form 3115, you must determine if the IRS has issued any new published guidance which includes revenue procedures, revenue rulings, notices, regulations, or other relevant guidance in the Internal Revenue Bulletin. Property received in exchange for separate property of a spouse is separate property. This requires an examination of the facts and circumstances of each case, with the burden of proof on the party asserting that the community property estate was terminated. If a letter ruling is revoked or modified, the revocation or modification applies to all open years unless the Commissioner or the Commissioners delegate exercises the discretionary authority under section 7805(b) to limit the retroactive effect of the revocation or modification. This rule is followed by Arizona, California, New Mexico, Nevada, and Washington. Separate property. If you have contributed property with a built-in gain or loss during the tax year, the partnership will check the Yes box. An applicant can only use this additional request procedure if there are no changes to the applicant's tax information provided on the original Form 8802. For more information on determining your adjusted basis, see. This is frequently referred to as dissolution. See section 409A(a)(1)(B) to figure the interest and additional tax on this income. Report the net short-term capital gain (loss) on Schedule D (Form 1040), line 5. Partnerships with gross receipts greater than $5 million are required to report to their partners their distributive share of current year gross receipts. A: If a taxpayer properly claimed a casualty loss deduction and in a later year receives reimbursement for the loss, the taxpayer reports the amount of the reimbursement in gross income in the tax year it is received to the extent the casualty loss deduction reduced the taxpayers income tax in the year in which the taxpayer reported the casualty loss deduction. Under section 460(f), the term "long-term contract" means any contract for the manufacture, building, installation, or construction of property that is not completed in the tax year in which it is entered into. The authorization must not address matters other than federal tax matters. Because many taxpayers file their returns electronically, how will they receive the designated disaster tax relief? If this box is checked, attach a statement citing the guidance providing audit protection. Compare and contrast the recognition of costs of construction, progress billings, collections, and gross profit under the two long-term contract accounting methods. Domestic and foreign grantor trusts and simple trusts can be certified for U.S. residency, to the extent the owner of the grantor trust or beneficiaries of simple trusts are U.S. residents. Types of Accounting Approaches for Long-Term Contracts. ", Accounting period approval action letters for change or adoption of accounting periods:"The accounting period approval granted in this letter is directed only to the taxpayer who requested it and may not be used or cited as precedent. Deposit Method. Midwestern Disaster Area." The name and TIN of each partner for which certification is requested and any additional information that would be required if certification were being requested for each of those partners. If the individual preparing Form 3115 is not the filer or applicant, the preparer also must sign, and include the firm's name, where applicable. Each February, WXY Corporation pays a salary bonus to each employee who remains in its employment as of January 31 for the employee's services provided in the prior calendar year. How does the state characterize property taken by spouses under a deed reflecting that the property is held in joint tenancy? For a corporation, use Form 8810, Corporate Passive Activity Loss and Credit Limitations. We welcome your comments about this publication and your suggestions for future editions. Attach a statement to your federal income tax return to show your computation of both the tax and interest for a nonqualified withdrawal. If the partnership has deductions attributable to a business activity, it will provide a statement showing your distributive share of the aggregate gross income or gain, and aggregate deductions, from the business activity of all of the partnership's trades or businesses. 1981); Schmidt v. Commissioner, T.C. If you are requesting certification for a tax period for which a tax return is not yet due, enter the 4-digit year and 2-digit month (YYYYMM) that correspond to the latest return required to have been filed (including extensions). Enter the applicant's name and TIN exactly as they appear on the U.S. return filed for the tax period(s) for which certification will be based. It is not mandatory that Form 2848http://publish.no.irs.gov/getpdf.cgi?catnum=11980, Power of Attorney and Declaration of Representative, or Form 8821 http://publish.no.irs.gov/getpdf.cgi?catnum=11596, Tax Information Authorization, be used. SEMS secure messaging also may be used to transmit the notification and Consent to the IRS. Include investment income and expenses from other sources to figure how much of your total investment interest is deductible. If zero or less, enter -0-, If you receive cash or property in exchange for any part of a partnership interest, the amount of the distribution attributable to your share of the partnership's unrealized receivable or inventory items results in ordinary income (see Regulations section 1.751-1(a) and, If the partnership provides an attached statement for code E, use the information on the statement to complete the applicable energy credit on Form 3468, line 12. All applicants requesting to change their method of accounting for depreciation or amortization must complete Schedule E of Form 3115. Under this rule, these are characterized when the right to receive them is earned, not when they are received. A:The partnership return must be filed by the later of the extended due date or the end of the postponement period. To compute a casualty loss deduction, a person must: See Publication 547, Casualties, Disasters, and Thefts. If you are paying the user fee by check or money order, send the payment, Form 8802, and all required attachments to: After you have received your electronic payment confirmation number, and entered it on page 1 of Form 8802, you can submit Form 8802 and all required attachments by mail, private delivery service, or fax (see below for limitations on the use of faxed transmissions). Smith v. Smith, 206 Pa. Super. Group trusts described in Revenue Ruling 1981-100; including modifications from Revenue Rulings 2011-1, 2004-67, and 2014-24, and Announcement 2021-11. For details, see Form 8611. For example, if the partnership reports a section 743(b) adjustment to depreciation for property used in its trade or business, report the adjustment on Schedule E (Form 1040), line 28, in accordance with the instructions for box 1 of Schedule K-1. The entity requesting certification is a trust that is part of an employee benefit plan during the employee benefit plan's first year of existence, and it is not administered by a qualified custodian bank, as defined in 17 CFR 275.206(4)-2(d)(6)(i). .You should examine the specific income tax treaty to determine if any tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguards apply. Special rules for certain other activities. Deposit Method. Box 17. 519. Completed-contract method. The marketable securities are included at their FMV on the date of distribution (minus your share of the partnership's gain on the securities distributed to you). Proc. 520. Notice is not usually required for income reporting purposes. Unknown. Unless the taxpayer authorizes the representative to redelegate authority or to substitute another representative, only those individuals listed on the power of attorney or other authorization may represent the taxpayer. Generally, this gain is treated as gain from the sale of a capital asset and should be reported on Form 8949 and the Schedule D for your return. If it is, you will be notified if information in addition to that requested on Form 3115 is required or if your request is denied. For example, the common parent corporation of a consolidated group is the filer when requesting a change in method of accounting for another member of that consolidated group (or a separate and distinct trade or business of that member), and the other member (or trade or business) on whose behalf Form 3115 is filed is the applicant. Each of the guides for the community property states contains a detailed discussion of the local community property law, including discussion of common community property tax issues. If you are a nominee partnership, please do not provide information concerning your partners. Explain your necessary records are located in a covered disaster area, The cost or other basis of the property (reduced by any insurance reimbursement), or. The third party appointee identified on line 3b should be someone the IRS can communicate with in order to resolve questions related to the processing of your Form 8802. For example, if the partnership's tax year ends in February 2022, report the amounts on your 2022 tax return. The deduction allowed for foreign-derived intangible income and global intangible low-taxed income. Amounts borrowed for use in the activity from a person who has an interest in the activity, other than as a creditor, or who is related, under section 465(b)(3), to a person (other than you) having such an interest. L. Rep. P 71,086 (Bankr.M.D. Community property is simply property that both spouses share equally, just as partnership income is income that all partners share equally, regardless of which partner was responsible for acquiring the income on behalf of the partnership. If, however, the postponement period ends prior to the extended due date, the return must be filed by the extended due date. All states must recognize same-sex marriages performed in other states. Proc. In addition, a Chief Counsel attorney must include as an attachment to the email to *wi.plr.ased.extension@irs.gov an encrypted copy of the Consent that was signed by the taxpayer or the taxpayers authorized representative and countersigned by the Deputy Associate Chief Counsel. 526, Charitable Contributions, and the Instructions for Schedule A (Form 1040). The list provides a brief description of the automatic changes in method of accounting made using Form 3115. You can figure the adjusted basis of your partnership interest by adding items that increase your basis and then subtracting items that decrease your basis. Proc. This does not subject them to Wisconsin marital property statutes, however. Use Schedule K-3, Part V, to determine your share of distributions by foreign corporations to the partnership that are attributable to PTEP in your annual PTEP accounts with respect to the foreign corporations. Code C shows the partnership's adjusted basis of property other than money immediately before the property was distributed to you. Proc. Added citations concerning state non application of fraudulent conveyance to marital agreements. 2d 547 (La. Each partner must certify that he or she has such authority. Cash, property, or borrowed amounts used in the activity (or contributed to the activity, or used to acquire your interest in the activity) that are protected against loss by a guarantee, stop-loss agreement, or other similar arrangement (excluding casualty insurance and insurance against tort liability). If the spouses domicile in a common law state, but earn wages in a community property state, the wages would not be community property. See Revenue Procedure 2013-1 (or successor revenue procedure) for nonexclusive lists of circumstances in which a letter ruling will be issued and will not be issued. Proc. 435 (Ct. App. Gross receipts for section 448(c), Partners Instructions for Schedule K-1 (Form 1065) (2021). Soil and water conservation expenditures and endangered species recovery expenditures. See Table 2 for the penalties of perjury statement for the 3-year procedure that you must enter on line 10 of Form 8802 or attach to the form. A common law marriage established in a state recognizing this type of marriage satisfies the marriage element to make community property laws applicable to spouses. If you are a limited partner, you must meet item 1, 5, or 6 above to qualify as having materially participated. Strong presumption that it is community property. Federal law determines how property is taxed, but state law determines whether, and to what extent, a taxpayer has "property" or "rights to property" subject to taxation. Proc. If you have multiple third party appointees, see the Instructions for Form 2848 or Form 8821. This property is generally referred to as "common elements.". Proc. This address should only be used to request U.S. competent authority assistance. Indus. Net Short-Term Capital Gain (Loss), Box 9a. Add the total number of certifications requested in columns A, B, C, and D of line 11, and enter the total on line 12. Failure to provide the requested information may prevent certification. However, if the damaged property is in a federally declared disaster area, the replacement period is four years. The partnership will provide any information you need to figure your recapture tax on Form 4255, Recapture of Investment Credit. Except if instructed differently, you must file Form 3115 under the automatic change procedures in duplicate as follows. For non-automatic change requests, you must pay a user fee for each applicant. If your capital account is negative or zero, the partnership will have entered zero on this line. The applicant's method of accounting is an issue placed in suspense if the examining agent has given the applicant (or filer) written notification of the IRS's intent to examine the issue during the examination of the subsequent tax year(s) to be examined. How does the state characterize property taken by spouses under a deed reflecting that the property is held in tenancy in common? Proc. The estimated burden for individual taxpayers filing this form is approved under OMB control number 1545-0074 and is included in the estimates shown in the instructions for their individual income tax return. An employee plan that is not subject to the Employee Retirement Income Security Act (ERISA) or is not otherwise required to file Form 5500 must include with Form 8802 a copy of the employee benefit plan determination letter. The total must agree with the number entered to the right of the related country code on line 11. The burden of proof is usually on the party attempting to rebut the community property presumption created under state law. Updated answers to question 7 reflecting change to guidance in IRM 25.18.1.3.23. Section 199A(g) deduction from specified cooperatives. Enter the name of your third party appointee(s) on line 3b of Form 8802. 2000). Some states, however, recognize common law marriage. Both the partnership and you must meet the qualified nonrecourse rules on this debt before you can include the amount shown next to Qualified nonrecourse financing in your at-risk computation. Holding title in joint tenancy is not sufficient by itself to overcome CP presumption. Issues with Sales with a Right of Return. A real property trade or business is any real property development, redevelopment, construction, reconstruction, acquisition, conversion, rental, operation, management, leasing, or brokerage trade or business. Limited partners cannot actively participate unless future regulations provide an exception. 2018-44, 2018-37 I.R.B. These revaluations are sometimes referred to as reverse section 704(c) allocations. It is therefore not taxed as community property or subject to collection as community property. If spouses establish a common law marriage in a state recognizing such marriages and subsequently domicile in a community property state, they become subject to community property laws. The information requested on line 9 should be included on a separate attachment. The agreement to extend the statutory period of time to assess tax may be executed using the Services Form 872, Consent to Extend the Time to Assess Tax, or the agreement may be included in the content of the letter ruling itself or other document (the Consent). The taxpayer is entitled, as a matter of right, to only one conference except as provided. The amortization period begins with the month in which such costs were paid or incurred. However, identical changes in methods of accounting for two or more of the following in any combination may be included in a single Form 3115. A taxpayer who wants to have a conference on the issue or issues involved should indicate this in writing when, or soon after, filing the request. An unincorporated domestic entity, such as an LLC, can be a resident if it is an association taxable as a corporation. A section 743(b) adjustment increases or decreases your share of income, deduction, gain, or loss for a partnership item. The decline in fair market value of the property as measured immediately before and after the casualty (reduced by any insurance reimbursement). This notice contains a proposed revenue procedure that provides guidance to specified tax return preparers regarding the procedures to request a waiver of the magnetic media (electronic) filing requirement, due to undue hardship, under section 6011(e)(3) of the Code and proposed section 301.6011-6 of the Regulations on Procedure and Administration, which is See Electing Out of the Installment Method , later, for information on recognizing the entire gain in the year of sale. Your share of the gain eligible for the section 1045 rollover cannot exceed the amount that would have been allocated to you based on your interest in the partnership at the time the QSB stock was acquired. If the owner has not identified the foreign DRE on the Form 8858, the IRS cannot certify the foreign DRE. Generally, an organization that is exempt from U.S. income tax must: Have met its Form 990 series information return filing requirements; and. This statement may be combined with the information requested on the fourth line on page 1 (list of applicants and their identification numbers) and on line 24 (user fee). Treaty benefits will only be available to a DRE owner who is a U.S. resident. If you are requesting certification for a previously identified country and if additional documentation was necessary for the original application, it does not need to be resubmitted with the request for an additional Form 6166. See section 6.03(4)(b) of Rev. Use Form 8995-A, Qualified Business Income Deduction, if you don't meet all three of the above requirements. Generally, the amounts reported in item J are based on the partnership agreement. legislative statements. Report any qualified dividends on Form 1040 or 1040-SR, line 3a. Community property unless there is clear and convincing evidence that the spouses intended to hold the property in joint tenancy rather than as community property. Generally, an applicant is only eligible to use the automatic change procedures of Rev. 1045, Rev. Partner's Share of Current Year Income, Deductions, Credits, and Other Items, Box 2. 32-906; La. Change in Domicile. Estates, employee benefit plans/trusts, and exempt organizations (lines 4d, 4g, and 4h) can submit a Form 8802 that covers up to a 3-year period (the current year and the following 2 tax years). 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