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Form

8271

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8271, PAGE 1 of 2
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES.
PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 203mm (8")
279mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Action

Date

O.K. to print
Revised proofs
requested

Investor Reporting of Tax Shelter Registration Number
䊳

(Rev. December 2005)
Department of the Treasury
Internal Revenue Service

䊳

Signature

OMB No. 1545-0881

Attach to your tax return.

If you received this form from a partnership, S corporation, or trust, see the instructions.

Investor’s name(s) shown on return

Investor’s identifying number

(a) Tax Shelter Name

(b) Tax Shelter Registration
Number (11 digit number)

Attachment
Sequence No.

71

Investor’s tax year ended

(c) Tax Shelter
Identifying Number

1
2
3
4
5
6
7
8
9
10

What’s New
After October 22, 2004, tax shelter
registration numbers are no longer
being issued. The American Jobs
Creation Act of 2004 amended
section 6111 to replace the tax
shelter registration requirement with
a new disclosure requirement for
material advisors who provide
material aid, assistance, or advice
with respect to any reportable
transaction. For more information,
see Notice 2004-80, 2004-50 I.R.B.
963. However, Form 8271 must be
filed for any year you claim or report
income or a deduction, loss, credit,
or other tax benefit from a
registration-required tax shelter.

General Instructions
Section references are to the
Internal Revenue Code.

Purpose of Form
Use Form 8271 to report the tax
shelter registration number the IRS
assigned to certain tax shelters
required to be registered under
section 6111 (“registration-required
tax shelters”) and to report the name
and identifying number of the tax
shelter. This information must be
reported even if the particular
interest is producing net income for
the filer of Form 8271. Use
additional forms to report more than
10 tax shelter registration numbers.

Note. A tax shelter registration
number does not indicate that the
tax shelter or its claimed tax benefits
have been reviewed, examined, or
approved by the IRS.

Filing Form 8271

Who Must File
Any person claiming or reporting any
deduction, loss, credit, or other tax
benefit, or reporting any income on
any tax return from an interest
purchased or otherwise acquired in
a registration-required tax shelter
must file Form 8271. If the interest is
purchased or otherwise acquired by
a pass-through entity, both the
pass-through entity and its partners,
shareholders, or beneficiaries must
file Form 8271.
A pass-through entity that is the
registration-required tax shelter does
not have to prepare Form 8271 and
give copies to its partners,
shareholders, or beneficiaries unless
the pass-through entity itself has
invested in a registration-required
tax shelter.
Note. Even if you have an interest in
a registration-required tax shelter,
you do not have to file Form 8271 if
you did not claim or report any
deduction, loss, credit, or other tax
benefit, or report any income on
your tax return from an interest in
the registration-required tax shelter.
This could occur, for example, if for
a particular year you are unable to

For Paperwork Reduction Act Notice, see page 2.

claim any portion of a loss because
of the passive activity loss
limitations, and that loss is the only
tax item reported to you from the
shelter.

Cat. No. 61924F

Attach Form 8271 to any return on
which a deduction, loss, credit, or
other tax benefit is claimed or
reported, or any income reported,
from an interest in a
registration-required tax shelter.
These returns include applications
for tentative refunds (Forms 1045
and 1139) and amended returns
(Forms 1040X and 1120X).

Furnishing Copies of Form
8271 to Investors
A pass-through entity that has
invested in a registration-required
tax shelter must furnish copies of its
Form 8271 to its partners,
shareholders, or beneficiaries.
However, in the case where (a) the
pass-through entity acquired at least
a 50% interest in one tax year in a
registered tax shelter (and in which it
had not held an interest in a prior
year), and (b) the investment would
not meet the definition of a tax
shelter immediately following the
acquisition if it had been offered for
sale at that time, the pass-through
entity need not distribute copies of
Form 8271 to its investors. The
pass-through entity alone is required
to prepare Form 8271 and include it
with the entity tax return.

Form

8271

(Rev. 12-2005)

3
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8271, PAGE 2 of 2
PRINTS: HEAD to HEAD
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 203mm (8")
279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8271 (Rev. 12-2005)

Specific Instructions
Investor’s Identifying
Number
Enter the social security number or
employer identification number
shown on the return to which this
Form 8271 is attached.

Investor’s Tax Year Ended
Enter the date the tax year ended
for the return to which this Form
8271 is attached.

Columns (a) Through (c)
Enter the name, the 11 digit tax
shelter registration number, and the
identifying number of the tax shelter
in the columns provided.
You should have been given the
tax shelter registration number at the
time of your purchase or acquisition
of an interest in a
registration-required tax shelter. The
seller or transferor of the interest in
the tax shelter must have given you
the tax shelter registration number in
a written statement that also
provided the other information
needed to complete columns (a) and
(c) of Form 8271.

Page

If you acquired your interest in the
tax shelter from a pass-through
entity that has invested in a tax
shelter, the entity should have given
you a copy of its Form 8271. The
copy of the entity’s Form 8271
contains the information needed to
complete columns (a) through (c) of
your Form 8271.
Paperwork Reduction Act Notice.
We ask for the information on this
form to carry out the Internal
Revenue laws of the United States.
You are required to give us the
information. We need it to ensure
that you are complying with these
laws and to allow us to figure and
collect the right amount of tax.
You are not required to provide
the information requested on a form
that is subject to the Paperwork
Reduction Act unless the form
displays a valid OMB control
number. Books or records relating to
a form or its instructions must be
retained as long as their contents
may become material in the
administration of any Internal
Revenue law. Generally, tax returns
and return information are
confidential, as required by section
6103.

2

The time needed to complete and
file this form will vary depending on
individual circumstances. 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.
The estimated burden for all other
taxpayers who file this form is
shown below.
Recordkeeping

6 min.

Learning about
the law or the form

7 min.

Preparing the form

16 min.

Copying, assembling,
and sending the form
to the IRS

10 min.

If you have comments concerning
the accuracy of these time estimates
or suggestions for making this form
simpler, we would be happy to hear
from you. See the instructions for
the tax return with which this form is
filed.