Form 8935 - Airplane Payments Report

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Instructions for Form 8935

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...ar 1096, 1098, 1099, 5498)\8935 and 8935-T\Instructions\09i8935.SGM

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Instructions for Form 8935

Department of the Treasury
Internal Revenue Service

(Rev. February 2009)
Section references are to the Internal Revenue Code unless
otherwise noted.

What’s New
These instructions are to be used to complete Form 8935 to
report airline payments made to current and former airline
personnel.

General Instructions
Purpose of Form
This form is used to report payments of any money or other
property made by commercial airline passenger carriers under
Public Law 110-458, sec. 125.

The amount of such payment shall be determined without
regard to any requirement to deduct and withhold tax from such
payment under section 3102(a) and 3402(a).
An airline payment amount shall not include any amount
payable on the basis of the carrier’s future earnings or profits.
Qualified airline employee. a qualified airline employee is a
current or former employee of a commercial passenger airline
carrier who was a participant in a defined benefit plan
maintained by the carrier which is a plan described in section
401(a) (including a trust exempt from tax under section 501(a))
that was terminated or because subject to the restrictions
contained in paragraphs (2) and (3) of section 402(b) of the
Pension Protection Act of 2006.

How to Get Tax Help

To file electronically, you must have software that can
produce a file in the proper format according to the
specifications in Announcement 2009-7, I.R.B. 2009-10,
available at www.irs.gov/irb/2009-07_IRB/index.html. The FIRE
System does not provide a fill-in form option for information
return reporting. The FIRE System operates 24 hours a day, 7
days a week. You may access the FIRE System via the Internet
at http://fire.irs.gov. See Pub. 1220 for more information.

Information Reporting Customer Service Site. If you have
questions about reporting on Form 8935, you may call a
toll-free number, 1-866-455-7438. You may use the original
telephone number, 304-263-8700 (not toll free). For TTY/TDD
equipment, call 304-267-3367 (not toll free).
Other tax-related matters. For other tax information related to
business returns or accounts, call 1-800-829-4933.
If you have access to TTY/TDD equipment, call
1-800-829-4059 to ask tax account questions or to order forms
and publications.
Internal Revenue Bulletin. The Internal Revenue Bulletin
(IRB), published weekly, contains newly issued regulations,
notices, announcements, legislation, court decisions, and other
items of general interest. You may find this publication useful to
keep you up to date with current developments. See How To
Get Forms, Publications, and Other Assistance on this page.
Free Tax Services. To find out what services are available,
get Pub. 910, IRS Guide to Free Tax Services. It contains lists
of free tax information sources, including publications, services,
and free tax education and assistance programs. It also has an
index of over 100 TeleTax topics (recorded tax information) you
can listen to on your telephone.
Accessible versions of IRS published products are available
on request in a variety of alternative formats for people with
disabilities.

Substitute Statements to Recipients

How To Get Forms, Publications, and Other
Assistance

Who Must File
Every commercial passenger airline carrier that pays one or
more airline payment amounts, as defined later.

When to File
File Form 8935 within 90 days of the date of making the airline
payment(s) to qualified current and former employees. For
payments made before December 24, 2008, file Form 8935 by
March 23, 2009.

How to File
File all Forms 8935, regardless of quantities, electronically
through the Filing Information Returns Electronically (FIRE)
System.

If you are not using the official IRS form to furnish statements to
recipients, see Pub. 1179 for specific rules about providing
“substitute” statements to recipients. Generally, a substitute is
any statement other than Copy B of the official form. You may
develop them yourself or buy them from a private printer.
However, the substitutes must comply with the format and
content requirements specified in Pub. 1179, available on the
IRS website at www.irs.gov.

When to Furnish Forms or Statements
Furnish Form 8935 to recipients within 90 days of the date of
making the airline payment(s) to qualified current and former
employees. For payments made before December 24, 2008,
furnish Form 8935 by March 23, 2009.

Definitions
Airline payment amount. The term airline payment amount
means any payment of any money or other property which is
payable by a commercial passenger airline carrier to a qualified
airline employee under the approval of an order of a Federal
bankruptcy court in a case filed after September 11, 2001, and
before January 1, 2007, and in respect of the qualified airline
employee’s interest in a bankruptcy claim against the carrier,
any note of the carrier (or amount paid in lieu of a note being
issued), or any other fixed obligation of the carrier to pay a lump
sum amount.

Free Tax Services
Mail. You can send your order for forms, instructions, and
publications to the address below. You should receive a
response within 10 days after your request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61704-6613
Internet. You can access the IRS website 24 hours a day, 7
days a week, at www.irs.gov to:
• Access commercial tax preparation and e-file services.
• Download forms, instructions, and publications.
• Order IRS products online.
• Research your tax questions online.
• Search publications online by topic or keyword.
• View Internal Revenue Bulletins (IRBs) published in the last
few years.
• Sign up to receive local and national tax news by email.
DVD for Tax Products. You can order Pub. 1796, IRS
Federal Tax Products DVD, and obtain:
• Current-year forms, instructions, and publications.
• Prior-year forms, instructions, and publications.
• Tax Map: An electronic research tool and finding aid.
• Tax Law frequently asked questions (FAQs).

Cat. No. 52916T

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Instructions for Form 8935

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

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Tax Topics from the IRS telephone response system.
Fill-in, print, and save features for most tax forms.
Internal Revenue Bulletins.
Toll-free and email technical support.
The DVD is released twice during the year.
• The first release will ship the beginning of January.
• The final release will ship the beginning of March.
Purchase the DVD from National Technical Information
Service at www.irs.gov/cdorders for $30 (no handling fee) or
call 1-877-CDFORMS (1-877-233-6767) toll-free to buy the
DVD for $30 (plus a $6 handling fee). Price is subject
to change.
Phone. Many services are available by phone.
• Ordering forms, instructions, and publications. Call
1-800-829-3676 to order current-year forms, instructions, and
publications, and prior-year forms and instructions. You should
receive your order within 10 days.
• TTY/TDD equipment. If you have access to TTY/TDD
equipment, call 1-800-829-4059 to order forms and
publications.
Evaluating the quality of our telephone services. To
ensure IRS representatives give accurate, courteous, and
professional answers, we use several methods to evaluate the
quality of our telephone services. One method is for a second
IRS representative to listen in on or record random telephone
calls. Another is to ask some callers to complete a short survey
at the end of the call.

Specific Instructions
Filer’s Name, Identification Number, and
Address
Complete the PAYER’S identification box on the front of the
Form 8935 with the information indicated, including a telephone
number at which recipients may contact personnel
knowledgeable of the payment(s) being reported.
The taxpayer identification number (TIN) for filers of
information returns, including sole proprietors and nominees/
middlemen, is the federal employer identification number (EIN).
The filer’s name and TIN should be consistent with the name
and TIN used on the filer’s other tax returns. The name of the
filer’s paying agent or service bureau must not be used in place
of the name of the filer. EINs have nine digits separated by only
one hyphen (00-0000000).
If you do not have an EIN, you may apply for one online. Go
to the IRS website www.irs.gov and enter keyword “online EIN”
in the upper right corner. You may also apply by calling
1-800-829-4933 or by faxing or mailing Form SS-4, Application
for Employer Identification Number, to the IRS. See the
Instructions for Form SS-4 for more information.

Recipient’s Name, Identification Number,
and Address

Privacy Act and Paperwork Reduction
Act Notice

Recipient name. Show the full name and address in the
section provided on the information return. Use the last known
address in your official records for recipient’s address.
We ask for the information on these forms to carry out the
TINs. TINs are used to associate and verify amounts you
Internal Revenue laws of the United States. You are required to
report to the IRS with corresponding amounts on tax returns.
give us the information. We need it to figure and collect the right
Therefore, it is important that you furnish correct names, social
amount of tax.
security numbers (SSNs) or individual taxpayer identification
P.L. 110-348, sec 125, requirse you to file an information
numbers (ITINs) for recipients on the forms sent to the IRS.
return with the IRS and furnish a statement to recipients.
Requesting a recipient’s TIN. If the recipient is a U.S.
Section 6109 and its regulations require you to provide your TIN
person (including a U.S. resident alien), the IRS suggests that
on what you file.
you request the recipient complete Form W-9, Request for
Routine uses of this information include giving it to the
Taxpayer Identification Number and Certification, or Form
Department of Justice for civil and criminal litigation, and to
W-9S, Request for Student’s or Borrower’s Taxpayer
cities, states, and the District of Columbia for use in
Identification Number and Certification, if appropriate. See the
administering their tax laws. We may also disclose this
Instructions for the Requester of Form W-9 for more information
information to other countries under a tax treaty, to federal and
on how to request a TIN.
state agencies to enforce federal nontax criminal laws, or to
If the recipient is a foreign person, the IRS suggests that you
federal law enforcement and intelligence agencies to combat
request the recipient complete the appropriate Form W-8. See
terrorism. If you fail to provide this information in a timely
the Instructions for the Requester of Forms W-8BEN, W-8ECI,
manner, you may be subject to penalties.
W-8EXP, and W-8IMY.
You are not required to provide the information requested on
U.S. resident aliens who rely on a “saving clause” of a
a form that is subject to the Paperwork Reduction Act unless
tax treaty are to complete Form W-9, not Form W-8BEN.
the form displays a valid OMB control number. Books or
CAUTION See Pub. 515, Withholding of Tax on Nonresident Aliens
records relating to a form or its instructions must be retained as
and Foreign Entities, and Pub. 519, U.S. Tax Guide for Aliens.
long as their contents may become material in the
administration of any Internal Revenue law. Generally, tax
You may be subject to a penalty for an incorrect or missing
returns and return information are confidential, as required by
TIN on an information return. You are required to maintain the
section 6103.
confidentiality of information obtained on a Form W-9/W-9S
relating to the taxpayer’s identity (including SSNs and ITINs),
The time needed to complete and file this form will vary
and you may use such information only to comply with the tax
depending on individual circumstances. The estimated average
laws.
time is:
If the recipient does not provide a TIN, leave the box for
TIP the recipient’s TIN blank on the Form 8935. Only one
Recordkeeping . . . . . . . . . . . . . . . . . .
X hr., X min.
recipient TIN can be entered on the form.
Learning about the law or the form . . . .
X hr., X
min.
58
min.
The
for individual recipients of information returns is the
Preparing the form . . . . . . . . . . . . . . . .
X hr., X
min.
24
min. SSN or TIN
ITIN. SSNs and ITINs have nine digits separated by two
Copying, assembling, and sending the
hyphens (000-00-0000).

!

form to the IRS . . . . . . . . . . . . . . . . .

X hr., X13
min.min.

Box 1

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. You can write to the Internal
Revenue Service, Tax Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send the tax form to this office.
Instead, see How To File on page 1.

Report the total airline payment amount, paid to the recipient,
being reported on this form.

Boxes 2a–6a
Report the year(s) in which you made the payment(s).

Boxes 2b–6b
Report the annual amount(s) paid.

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