Form 8819 Dollar Election Under Section 985

Form

8819

Dollar Election Under Section 985

(Rev. January 2010)

OMB No. 1545-1189

Department of the Treasury
Internal Revenue Service

Name of corporation making election

Employer identification number

Number, street, and room or suite no. (If a P.O. box, see instructions.)

Tax year for which dollar election is
effective

City or town, state, and ZIP code

1

Check the applicable box to indicate who is making the dollar election under
Regulations section 1.985-1(b)(2)(ii)(B)(2):
a
b

A noncontrolled section 902 corporation to elect the U.S. dollar as its (or its QBU branch’s) functional currency.
The majority domestic corporate shareholders of a noncontrolled section 902 corporation to elect the U.S. dollar as the
corporation’s (or the corporation’s QBU branch’s) functional currency.

2a Name of noncontrolled section 902 corporation (do not complete if same as filer above)

b Country of organization or creation

c Country where the principal place of business of the noncontrolled section 902 corporation is located and country of
each of its QBU branches. Attach additional sheets if necessary.
3

Enter the information requested below (see instructions). Attach additional sheets if necessary.
(a) Name of shareholder

(b) Address (street number, P.O.
box, city, state, and ZIP code)

(c) Identifying number

(d) Percent of stock
owned in each class
Common

4

Enter the names, addresses, and identifying numbers of all persons that are related to the noncontrolled section 902 corporation
who are eligible QBUs (within the meaning of Regulations section 1.985-2(b)(1)) or that have a branch that is an eligible QBU.
Attach additional sheets if necessary.
Name

5

Preferred 1 Preferred 2

Address

Identifying number

Enter the name, address, and identifying number of every domestic corporate shareholder notified of the dollar election as
required by Regulations section 1.985-2(c)(3)(i). Attach additional sheets if necessary.
Name

Address

Identifying number

Under penalties of perjury, I declare that I have examined this form and to the best of my knowledge and belief, it is true, correct, and complete.

Signature

For Paperwork Reduction Act Notice, see page 2.

Title (if any)
Cat. No. 10850K

Date
Form

8819

(Rev. 1-2010)

Form 8819 (Rev. 1-2010)

What’s New
New filing address. The IRS has changed the filing
address for Form 8819. See When and Where To File
below.

General Instructions
Section references are to the Internal Revenue Code
unless otherwise noted.

Purpose of Form
Form 8819 is filed by or on behalf of a noncontrolled
section 902 corporation (defined in section 904(d)(2)(E))
to elect the U.S. dollar as its (or its qualified business
unit (QBU) branch’s) functional currency.

Who Must File
● If an election is made by a noncontrolled section 902
corporation, Form 8819 must be filed by an authorized
officer or director of the corporation.
● If the election is made on behalf of a noncontrolled
section 902 corporation or branch of a noncontrolled
foreign corporation, Form 8819 must be filed by each
of the majority domestic corporate shareholders (as
defined in Regulations section 1.985-2(c)(3)).
Signature. If there is not enough space for all required
filers to sign Form 8819, attach a sheet showing each
additional signature, that person’s title, if any, and the
date signed. The attachment must be signed under
penalties of perjury.

When and Where To File
File Form 8819 within 180 days after the end of the tax
year for which the dollar election is made. File it with
the Internal Revenue Service, P.O. Box 409101,
Ogden, UT 84409.

Specific Instructions
Address. Include the suite, room, or other unit number
after the street address. If the post office does not
deliver mail to the street address and the filer has a
P.O. box, show the box number instead of the street
address.
Line 3. If the box on line 1a is checked, enter the
name, address, identifying number, and percentage of
stock owned (as defined in section 902(b)) in each
class of stock for each domestic corporate
shareholder.

Page

2

If the box on line 1b is checked, enter the name,
address, identifying number, and the percentage of
stock owned (within the meaning of section 958(a)) in
each class of stock for each domestic corporate
shareholder (as described in section 902(a)) making the
election.
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.
The time needed to complete and file this form will
vary depending on individual circumstances. The
estimated average time is:
Recordkeeping
4 hr., 32 min.
Learning about the
0 hr., 53 min.
law or the form
Preparing and sending
the form to the IRS
1 hr., 0 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.
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 When and Where To
File above.