Form 886A PDF Details

Form 886A is a document used to request a ruling from the IRS on the classification of an organization for tax purposes. The form can be used by organizations seeking to change their classification, or by taxpayers wishing to dispute the classification of an organization. The IRS will use the information provided on Form 886A to make a determination on the proper tax treatment for the organization.

QuestionAnswer
Form NameForm 886A
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other names886 form, 886 a worksheet, 886 a, forms gov 886

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Form 886A

 

Department of the Treasury - Internal Revenue Service

Schedule No. or

 

Explanation of Items

 

 

Exhibit

Name of Taxpayer

 

Year/Period Ended

 

 

 

 

Please provide the following information:

1)After receiving the 1564-B Letter, did the review of your employment and section 403(b) plan eligibility records confirm a failure to meet the universal availability requirement of section 403(b)(12)(A)(ii) of the Internal Revenue Code?

Yes

No

a)If no, please explain your method of review and your results (include why there was no failure). [After completion of this response, proceed to the Contact Name section below]

______________________________________________________________________________

______________________________________________________________________________

b)If yes, please indicate the employee group(s) and number of eligible employees affected by the failure. For Example: Substitute Teacher – 4 affected employees, Nurse -1 affected employee, Cafeteria Worker – 6 affected employees, Bus Driver – 20 affected employees.

______________________________________________________________________________

______________________________________________________________________________

2) Was a contribution made to the section 403(b) plan to correct the failure?

Yes

No

a)If no, please explain why not.

______________________________________________________________________________

______________________________________________________________________________

______________________________________________________________________________

b)If yes, please provide the total dollar amount and date of this contribution.

______________________________________________________________________________

______________________________________________________________________________

______________________________________________________________________________

Form 886-A (1-1994) Catalog Number 20810W Page publish.no.irs.gov Department of the Treasury-INTERNAL REVENUE SERVICE

Form 886A

 

Department of the Treasury - Internal Revenue Service

Schedule No. or

 

Explanation of Items

 

 

Exhibit

Name of Taxpayer

 

Year/Period Ended

 

 

 

 

3)Describe the specific process used to correct the failure (include the method used to determine the dollar amount of the contribution and the vesting percentage applied to it).

______________________________________________________________________________

______________________________________________________________________________

______________________________________________________________________________

______________________________________________________________________________

Contact Name (please print) ______________________________________________________

Signature of Person Completing this Response _____________________________________

Title ________________________________ Phone Number ____________________________

Form 886-A (1-1994) Catalog Number 20810W Page publish.no.irs.gov Department of the Treasury-INTERNAL REVENUE SERVICE