Chọn ngôn ngữ

Hướng dẫn Mẫu 8873

Hướng dẫn cho Mẫu 8873 (Rev. Tháng 9 năm 2017)

Hướng dẫn về Mẫu 8873, Loại trừ thu nhập ngoài lãnh thổ

Các biểu mẫu liên quan

  • Mẫu 8873 - Mẫu 8873 (Rev. Tháng 12 năm 2010)
Chi tiết
Định dạng tệp PDF
Kích cỡ 148.3 KB
Tải xuống
Department of the Treasury  
Internal Revenue Service  
Instructions for Form 8873  
(Rev. September 2017)  
(Use with the December 2010 revision of Form 8873.)  
Extraterritorial Income Exclusion  
Section references are to the Internal Revenue  
Code unless otherwise noted.  
be considered enforceable against a  
lessor notwithstanding the fact that a  
lessor retained approval of the  
replacement lessee.  
income that is qualifying foreign trade  
income.  
Qualifying Foreign  
Trade Income  
What’s New  
Unrelated person. An unrelated person  
is a person that is not a related person as  
defined in Qualifying Foreign Trade  
Property, later.  
These instructions are being revised  
because of a required change to the  
Paperwork Reduction Act Notice  
regarding the OMB control number under  
which the information pertaining to Form  
8873 is being collected.  
Generally, qualifying foreign trade income  
is the amount of gross income that, if  
excluded, would result in a reduction of  
taxable income by the greatest of:  
15% of foreign trade income,  
1.2% of foreign trading gross receipts,  
or  
Pre-Repeal ETI Exclusion  
Rules  
Who Qualifies for the Exclusion  
Eligible Taxpayers  
Individuals, corporations (including S  
corporations), partnerships, and other  
pass-through entities are entitled to the  
exclusion if they have extraterritorial  
income.  
General Instructions  
30% of foreign sale and leasing  
income.  
Purpose of Form  
See definitions below.  
Use this form to figure the amount of  
extraterritorial income (defined below)  
excluded from gross income for the tax  
year. Attach the form to your income tax  
return.  
Foreign Trading  
Gross Receipts  
A taxpayer is treated as having foreign  
trading gross receipts (FTGR) derived  
from certain activities in connection with  
qualifying foreign trade property (defined  
later) only if it meets the foreign economic  
process requirements (described below).  
Foreign trading gross receipts are the  
taxpayer's gross receipts that are:  
Special rule for DISCs. The  
Note. The amount figured on the form is  
extraterritorial income exclusion does not  
apply to any taxpayer for any tax year if, at  
any time during the tax year, the taxpayer  
is a member of a controlled group of  
corporations (as defined in section 927(d)  
(4), as in effect before its repeal) of which  
a DISC (Domestic International Sales  
Corporation) is a member.  
net of the disallowed deductions.  
ETI Repeal  
The American Jobs Creation Act of 2004  
repealed the ETI exclusion provisions  
generally for transactions after 2004,  
subject to transition rules.  
1. From the sale, exchange, or other  
disposition of qualifying foreign trade  
property;  
Transition Rule  
2. From the lease or rental of  
Eligible Transactions  
qualifying foreign trade property for use by  
the lessee outside the United States;  
Taxpayers may claim the ETI exclusion for  
(a) transactions under a binding contract  
that meets the requirements described in  
Binding Contract Exception below or (b)  
transactions before 2005. Also see  
Generally, the extraterritorial income  
exclusion applies to taxpayers with  
3. For services that are related and  
subsidiary to (a) any sale, exchange, or  
other disposition of qualifying foreign trade  
property by such taxpayer or (b) any lease  
or rental of qualifying foreign trade  
property for use by the lessee outside the  
United States;  
4. For engineering or architectural  
services for construction projects located  
(or proposed for location) outside the  
United States; or  
5. For the performance of managerial  
services for a person other than a related  
person connected with the production of  
foreign trading gross receipts described in  
item 1, 2, or 3 above. Item 5 does not  
apply to a taxpayer for any tax year unless  
at least 50% of its foreign trading gross  
receipts (determined without regard to this  
sentence) for such tax year are derived  
from the activities described in item 1, 2,  
or 3 above.  
respect to transactions after September  
30, 2000. However, the exclusion does  
not apply to any transaction in the ordinary  
course of a trade or business involving a  
FSC (Foreign Sales Corporation) that is  
under a binding contract that is in effect on  
September 30, 2000, and at all times  
thereafter, and that is between the FSC (or  
a person related to the FSC) and a person  
other than a related person.  
Pre-Repeal ETI Exclusion Rules below.  
Binding Contract Exception  
The Tax Increase Prevention and  
Reconciliation Act of 2005 repealed the  
ETI binding contract exception for tax  
years beginning after May 17, 2006. For  
tax years beginning before May 18, 2006,  
the following rules apply: The taxpayer  
may claim an ETI exclusion with respect to  
transactions in the ordinary course of a  
trade or business under a binding contract  
if such contract is between the taxpayer  
and an unrelated person (defined below)  
and such contract was in effect on  
September 17, 2003, and at all times  
thereafter.  
Line 2 election. The taxpayer may elect  
to apply the exclusion rules for the  
transactions described above involving a  
FSC. To make the election, check the box  
on line 2. See the instructions for line 2 for  
more details.  
Extraterritorial Income  
Extraterritorial income is the gross income  
of the taxpayer attributable to foreign  
trading gross receipts (defined below).  
The taxpayer reports all of its  
For these purposes, a binding contract  
includes a purchase option, renewal  
option, or replacement option that is  
included in such contract and that is  
enforceable against the seller or lessor.  
For this purpose, a replacement option will  
extraterritorial income on its tax return. It  
then uses Form 8873 to calculate its  
exclusion from income for extraterritorial  
Excluded receipts. Foreign trading  
gross receipts do not include the receipts  
of a taxpayer from a transaction if:  
Sep 05, 2017  
Cat. No. 31661R  
The qualifying foreign trade property or  
services are for ultimate use in the United  
States;  
Processing of customer orders and  
arranging for delivery,  
property if the property was manufactured,  
produced, grown, or extracted by:  
Transportation outside the United  
States in connection with delivery to the  
customer,  
1. A domestic corporation;  
The qualifying foreign trade property or  
services are for use by the United States  
or any instrumentality of the United States  
and such use is required by law or  
regulation;  
2. An individual who is a citizen or  
resident of the United States;  
Determination and transmittal of a final  
invoice or statement of account or the  
receipt of payment, and  
3. A foreign corporation that elects to  
be treated as a domestic corporation  
under section 943(e); or  
4. A partnership or other pass-through  
entity all of the partners or owners of  
which are described in item 1, 2, or 3  
above.  
Such transaction is accomplished by a  
subsidy granted by the government (or  
any instrumentality) of the country or  
possession in which the property is  
manufactured, produced, grown, or  
extracted; or  
Assumption of credit risk.  
Foreign direct costs are the portion of  
the total direct costs of any transaction  
attributable to activities performed outside  
the United States.  
Alternative 85% foreign direct cost  
test. You meet this test if, for any two of  
the activities listed above, the foreign  
direct costs equal or exceed 85% of the  
total direct costs attributable to that  
activity.  
If you incur no direct costs with respect  
to any activity listed above, that activity is  
not taken into account for purposes of  
determining whether you have met either  
the 50% or 85% foreign direct cost test.  
The taxpayer has elected to exclude  
the receipts under section 942(a)(3). See  
the instructions for line 1 for more details.  
Excluded property. The following  
property is excluded from the definition of  
qualifying foreign trade property:  
Property with respect to which a related  
person (defined below) has calculated its  
exclusion using the 1.2% of foreign trading  
gross receipts method;  
Foreign Economic  
Process Requirements  
You are generally treated as having  
foreign trading gross receipts from a  
transaction only if certain economic  
processes take place outside the United  
States with respect to that transaction.  
However, see $5 million gross receipts  
exception, later.  
Property you lease or rent for use by  
any related person;  
Certain intangibles described in section  
943(a)(3)(B);  
Oil or gas (or any primary product of oil  
or gas);  
$5 million gross receipts exception.  
The foreign economic process  
Any log, cant, or similar form of  
unprocessed softwood timber;  
Products the transfer of which is  
prohibited or curtailed to carry out the  
policy stated in paragraph (2)(C) of  
section 3 of Public Law 96-72, The Export  
Administration Act of 1979; and  
Property designated by an Executive  
order of the President as in short supply  
because the property is insufficient to  
meet the requirements of the domestic  
economy (beginning with the date  
specified in the Executive order).  
requirements do not apply to taxpayers  
whose foreign trading gross receipts for  
the tax year are $5 million or less. For tax  
years of less than 12 months, the test is  
determined on an annualized basis. For  
purposes of the exception, all related  
persons are treated as one taxpayer and,  
therefore, only one $5 million limit applies.  
Generally, a transaction will qualify if  
two requirements are met;  
Participation outside the United States  
in the sales portion of the transaction; and  
Satisfaction of either the 50% or the  
85% foreign direct cost test.  
In the case of a partnership, S  
For purposes of determining whether  
your gross receipts qualify as foreign  
trading gross receipts, the foreign  
economic process requirements are  
treated as satisfied if any related person  
has met the economic process  
corporation, or other pass-through entity,  
the limit applies to both the pass-through  
entity and its partners, shareholders, or  
other owners. The pass-through entity  
must advise its partners, shareholders, or  
other owners if and how the entity met the  
foreign economic process requirements.  
Related person. Generally, a person is  
considered related to another person, for  
purposes of the extraterritorial income  
exclusion, if the persons are treated as a  
single employer under section 52(a) or (b)  
or section 414(m) or (o). For this purpose,  
determinations under section 52(a) and  
(b) are made without regard to section  
1563(b).  
requirements with respect to the same  
qualifying foreign trade property.  
Qualifying Foreign  
Trade Property  
Participation outside the United States  
in the sales portion of the transaction.  
Generally, the foreign economic process  
requirements are met for your gross  
receipts derived from any transaction if  
you have (or any person acting under a  
contract with you has) participated outside  
the United States in the solicitation (other  
than advertising), negotiation, or the  
making of the contract relating to the  
transaction.  
Generally, qualifying foreign trade  
property is property that meets all three of  
the following conditions.  
The property must be held primarily for  
sale, lease, or rental, in the ordinary  
course of a trade or business, for direct  
use, consumption, or disposition outside  
the United States and Puerto Rico.  
Not more than 50% of the fair market  
value of the property can be attributable to  
(a) articles manufactured, produced,  
grown, or extracted outside the United  
States and Puerto Rico and (b) direct  
costs of labor performed outside the  
United States and Puerto Rico.  
Foreign Trade Income  
Foreign trade income (FTI) is your taxable  
income (determined without regard to the  
extraterritorial income exclusion)  
attributable to foreign trading gross  
receipts. See section 941(b)(2) for special  
rules for cooperatives.  
50% foreign direct cost test. You meet  
this test if the foreign direct costs you  
incurred that are attributable to the  
transaction equal or exceed 50% of the  
total direct costs you incurred attributable  
to the transaction.  
Foreign Sale and Leasing  
Income  
Foreign sale and leasing income (FSLI) is  
generally the amount of your foreign trade  
income for a transaction that is:  
The property generally must be  
Total direct costs are those costs for  
any transaction that are attributable to the  
following activities you (or any person  
acting under a contract with you)  
manufactured, produced, grown, or  
extracted within the United States and  
Puerto Rico. However, property  
Properly allocable to activities that  
constitute foreign economic processes  
(described above),  
manufactured, produced, grown, or  
extracted outside the United States and  
Puerto Rico is qualifying foreign trade  
performed at any location with respect to  
qualifying foreign trade property:  
Derived by you from the lease or rental  
of qualifying foreign trade property for use  
by the lessee outside the United States, or  
Advertising and sales promotion,  
Instructions for Form 8873 (Rev. 9-2017)  
-2-  
Derived by you from the sale of  
qualifying foreign trade property formerly  
leased or rented for use by the lessee  
outside the United States.  
Only directly allocable expenses are  
taken into account in figuring your foreign  
sale and leasing income. Income properly  
allocable to certain intangibles is excluded  
from foreign sale and leasing income. See  
sections 941(c)(2)(B) and 941(c)(3) for  
special rules related to foreign sale and  
leasing income.  
eligible, the foreign corporation must  
waive the right to claim all benefits granted  
to it by the United States under any treaty.  
If the election is made, the corporation will  
be treated as a domestic corporation for  
all purposes of the Internal Revenue  
Code. However, the corporation may not  
elect to be an S corporation.  
Line 5b. Enter your product or product  
line that meets one of the two standards  
below.  
The product or product line based on  
the North American Industry Classification  
System (NAICS), or  
A recognized industry or trade usage.  
Line 5c. Check the applicable box to  
indicate the basis on which the amounts  
on Form 8873 are determined using either  
the transaction-by-transaction basis or an  
election to group transactions. Use one of  
the following formats.  
(1) Transaction-by-transaction. If  
your determination is based on each  
transaction rather than an election to  
group transactions, check box (1)(a), (1)  
(b), or (1)(c), depending on your preferred  
reporting format.  
An “applicable foreign corporation” is a  
foreign corporation that:  
1. Manufactures, produces, grows, or  
extracts property in the ordinary course of  
the corporation's trade or business; or  
Reporting of Transactions  
2. Substantially all of its gross receipts  
Generally, you may report transactions  
(including sale transactions and leasing  
transactions) either on a transaction-by-  
transaction basis or on the basis of groups  
of transactions based on product lines or  
recognized industry or trade usage. See  
the instructions for line 5c for rules  
concerning grouping elections that may be  
made with respect to transactions.  
However, you may not group sales and  
leases together, and you may not report  
foreign sale and leasing income in column  
(b) of Part II of the form on the basis of  
groups.  
are foreign trading gross receipts.  
Once made, the election applies to the  
tax year made and remains in effect for all  
subsequent years unless revoked or  
terminated. Any revocation or termination  
applies to tax years beginning after the tax  
year during which the election was made.  
The election will automatically terminate if  
the corporation fails to meet either of the  
requirements listed above. If an election is  
revoked by the corporation or is  
(a) Aggregate on Form 8873. If you  
choose to aggregate your transactions on  
one or more Forms 8873, check box (1)(a)  
of line 5c. Aggregate on one Form 8873  
those transactions for which the same  
method is applied, provided all the  
transactions (other than foreign sale and  
leasing income transactions) are included  
in the same product or product line  
automatically terminated, the corporation  
(and any successor corporation) may not  
elect to be a domestic corporation again  
for 5 tax years beginning with the first tax  
year after the revocation or termination.  
See Rev. Proc. 2001-37.  
indicated on line 5b. If a different method  
is applied to some of the transactions in  
one or more of the separate product lines,  
additional Forms 8873 must be filed.  
Specific Instructions  
Part I–Elections and Other  
Effect of election. For purposes of  
section 367, a foreign corporation that has  
elected to be a domestic corporation is  
generally treated as transferring, as of the  
first day of the first tax year to which the  
election applies, all of its assets to a  
domestic corporation in an exchange  
under section 354.  
Information  
Example. If you have no foreign sale  
and leasing income and you apply the  
15% of foreign trade income method to all  
transactions in three separate product  
lines, you would file three aggregate  
Forms 8873. However, if you use the 1.2%  
of foreign trading gross receipts method  
for some of the transactions in one of the  
product lines, you would then file four  
aggregate Forms 8873.  
Line 1. Check the box if the taxpayer is  
electing, under section 942(a)(3), to  
exclude a portion of its gross receipts from  
treatment under the extraterritorial income  
exclusion provisions. Attach a statement  
that lists the transactions being omitted.  
Exception for old earnings and  
profits of certain corporations. If the  
exception described in section 5(c)(3) of  
the FSC Repeal and Extraterritorial  
Note. A foreign tax credit may be  
available for foreign taxes paid on the  
receipts the taxpayer excludes from  
treatment under the extraterritorial income  
exclusion provisions.  
Note. Taxpayers that check box (1)(a) of  
line 5c may aggregate transactions on the  
same Form 8873 only if they are applying  
the same method (for example, 15% of  
FTI, 1.2% of FTGR, 30% of FSLI) to all  
transactions reported on the form and the  
transactions (other than foreign sale and  
leasing income transactions) are included  
in the same product or product line.  
Income Exclusion Act of 2000 applies,  
attach a statement indicating the basis for  
your entitlement, if any, to that exception.  
Line 2. Check the box if the taxpayer is  
electing to apply the extraterritorial income  
exclusion provisions to certain  
Effect of revocation or termination.  
If a foreign corporation has elected to be a  
domestic corporation and the election  
ceases to apply for any subsequent tax  
year, the corporation is treated as a  
domestic corporation transferring, as of  
the first day of the subsequent tax year to  
which the election no longer applies, all of  
its property to a foreign corporation in an  
exchange under section 354.  
transactions involving a FSC (see Eligible  
Transactions, earlier).  
Note. The extraterritorial income  
exclusion provisions and the FSC  
provisions may not be applied to the same  
transaction.  
Attach a statement listing those  
transactions. Once the election is made  
with respect to a transaction, the election  
applies to the tax year for which it was  
made and all later tax years. The election  
may be revoked only with IRS consent.  
See Rev. Proc. 2001-37, 2001-1 C.B.  
1327.  
(b) Aggregate on tabular schedule.  
You may choose to aggregate your  
transactions on a tabular schedule rather  
than on Form 8873. To do so, file one  
Form 8873 entering only your name and  
identifying number at the top of the form.  
Also check box (1)(b) of line 5c. Attach a  
tabular schedule to the partially completed  
Form 8873 reporting all information as if a  
separate form were filed for each  
Line 4. Before completing lines 4a and  
4b, see Foreign Economic Process  
Requirements, earlier.  
Line 5a. Enter the six-digit code that best  
describes the business activity for which  
the form is being filed from the list of  
Principal Business Activity Codes included  
in your tax return instructions.  
aggregate of transactions described in (1)  
(a) above. Also see Format of tabular  
schedules below.  
Line 3. Check the box if the taxpayer is  
an “applicable foreign corporation” that  
elects to be treated as a domestic  
Note. To be eligible for either of the  
aggregate reporting formats described in  
corporation under section 943(e). To be  
Instructions for Form 8873 (Rev. 9-2017)  
-3-  
(1)(a) or (b) above, you must maintain a  
supporting statement that contains all  
information that would be reported if a  
separate Form 8873 were filed for each  
transaction. The supporting statement  
should not be filed with the Form 8873.  
greatest of line 33, 36, 38, 42, or 44.  
Under the alternative computation,  
however, you may instead choose to enter  
on line 45 the amount from any of those  
five lines (33, 36, 38, 42, or 44). For  
example, although line 42 may produce  
the greatest exclusion for you, use of that  
line could eliminate or reduce the  
Part II–Foreign Trade  
Income and Foreign Sale  
and Leasing Income  
Lines 6 through 14. Enter your foreign  
trading gross receipts identified on lines 6  
through 14 using the rules outlined under  
Foreign Trading Gross Receipts, earlier.  
(c) Tabular schedule of  
transactions. Instead of aggregate  
reporting, you may choose to report  
transactions on a tabular schedule. File  
one Form 8873 entering only your name  
and identifying number at the top of the  
form. Also check box (1)(c) of line 5c.  
Attach a tabular schedule to the partially  
completed Form 8873 reporting all  
information as if a separate Form 8873  
were filed for each transaction. Also see  
Format of tabular schedules below.  
exclusion for a related person because of  
the limitation under section 941(a)(3) on  
the use of the 1.2% of foreign trading  
gross receipts method. Therefore, to  
maximize the combined exclusion for you  
and that related person, you may prefer to  
enter on line 45 the greatest of lines 33,  
36, 38, or 44 (instead of the amount on  
line 42).  
Line 14, column (b). Enter on this line  
only the sum of those portions of the  
amounts on lines 6, 9, 12, and 13, column  
(a), that are attributable to foreign  
economic processes (see definition  
earlier). Because only foreign trading  
gross receipts attributable to foreign  
economic processes are included in  
line 14, column (b), the amount entered on  
line 14, column (b), will not necessarily  
equal the total of the foreign trading gross  
receipts amounts entered on lines 6, 9, 12,  
and 13, column (a).  
Line 50. If you had any operations in or  
related to a country associated with  
carrying out an international boycott or you  
participated in or cooperated with an  
international boycott, your extraterritorial  
income exclusion may be reduced. See  
the separate instructions for Form 5713,  
International Boycott Report, for  
(2) Group of transactions. You may  
elect to group transactions (other than  
foreign sale and leasing income  
transactions) by product or product line.  
The grouping of transactions applies to all  
Line 17. For lines 17a through 17h,  
transactions completed during the tax year compute your cost of goods sold allocated  
for that product or product line.  
to your foreign trading gross receipts. See  
the instructions for the tax return to which  
this form is attached for basic rules for  
determining cost of goods sold.  
definitions and other details and to find out  
if you are required to file Form 5713. If you  
are required to file Form 5713, also  
complete Schedule A (Form 5713),  
International Boycott Factor (Section  
999(c)(1)), and Schedule C (Form 5713),  
Tax Effect of the International Boycott  
Provisions. Enter the amount from  
Schedule C (Form 5713), line 6c, on Form  
8873, line 50.  
To make the election, complete one  
Form 8873 entering only your name and  
identifying number at the top of the form.  
Also check box (2) of line 5c. Attach a  
tabular schedule to the partially completed  
Form 8873 reporting all information as if a  
separate Form 8873 were filed for each  
group of transactions. See Format of  
tabular schedules below.  
Line 19. Enter on line 19, column (a), the  
deductions, other than those you included  
in figuring your cost of goods sold, that are  
allocable to the amount reported on  
line 15.  
Enter on line 19, column (b), the  
deductions, other than those you included  
in figuring your cost of goods sold, that are  
directly allocable to the amount reported  
on line 16.  
Note. If a grouping basis is elected,  
The exception from filing Form  
aggregate reporting is not permitted.  
5713 that generally applies to  
!
CAUTION  
foreign persons does not apply to  
Attach Form 8873 to your tax return.  
Once the election is made, grouping  
redeterminations are permitted until one  
year after the later of:  
a foreign person that is claiming the  
extraterritorial income exclusion.  
Note. Do not include your allocable  
portion of general and administrative  
expenses on line 19, column (b).  
For both column (a) and column (b),  
attach to Form 8873 a statement listing  
these amounts. See the instructions for  
the tax return to which this form is  
attached for basic rules for determining  
expenses.  
Also include on line 50 the total of any  
illegal bribes, kickbacks, or other  
payments (within the meaning of section  
162(c)) paid by or on behalf of the  
taxpayer directly or indirectly to  
government officials, employees, or  
agents.  
1. The due date of your timely filed  
return (including extensions), or  
2. In the event of an examination of  
your return by the IRS, notification by the  
IRS of such examination (provided you  
agree to extend the statute of limitations  
for assessment by 1 year).  
Line 52. Although the amount on line 52  
is an exclusion from income and not a  
deduction, include it on the “Other  
deductions” or “Other expenses” line of  
your tax return or schedule.  
If you are filing Schedule C (Form  
1040), enter “Extraterritorial income  
exclusion from Form 8873” and the  
amount on a line in Part V of Schedule C.  
If you are filing Schedule E (Form  
1040), enter “Form 8873” and the amount  
on the “Other” line under Expenses in Part  
I of Schedule E.  
For filers of Form 1120, include the  
amount on the “Other deductions” line of  
Form 1120 (line 26 of the 2017 Form  
1120).  
Note. If your foreign trading gross  
receipts are $5 million or less for the tax  
year, you may file a separate Form 8873  
for each group of transactions instead of  
filing a tabular schedule.  
Part III–Marginal Costing  
Marginal costing is a method under which  
only direct production costs of producing a  
particular product or product line are taken  
into account for purposes of computing  
your qualifying foreign trade income.  
Complete this section to see if you will  
benefit by using marginal costing. If you  
do not wish to use this method, skip Part  
III and complete Part IV using the  
Format of tabular schedules. If a  
tabular schedule is attached to Form  
8873, the schedule must:  
Be in spreadsheet or similar format,  
List your name and identifying number  
on each numbered page,  
instructions below.  
Be formatted in columns that  
correspond to each line item of Form  
8873, and  
Part IV–Extraterritorial  
Income Exclusion  
Show totals in each column.  
Line 45. Generally, your qualifying  
foreign trade income is based on the  
Instructions for Form 8873 (Rev. 9-2017)  
-4-  
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.  
any Internal Revenue law. Generally, tax  
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.  
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 burden for  
individual and business taxpayers filing  
this form is approved under OMB control  
number 1545-0074 and 1545-0123. The  
estimated burden for all other taxpayers  
who file this form is shown below.  
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  
Recordkeeping .  
.
.
.
.
21 hr., 3 min.  
1 hr., 59 min.  
retained as long as their contents may  
become material in the administration of  
Learning about the  
law or the form .  
.
.
Preparing the form,  
copying,  
assembling, and  
sending the form to  
the IRS  
.
.
.
.
.
.
.
.
.
2 hr., 25 min.  
Instructions for Form 8873 (Rev. 9-2017)  
-5-