5
Form 8868 (Rev. 1-2014)
Page
regulations require you to provide this
Form 8868
You are not required to provide the
information. Failure to provide the requested
information requested on a form that is subject to
Part I
Part II
information may delay or prevent the processing
the Paperwork Reduction Act unless the form
or granting of your application; providing false
displays a valid OMB control number. Books or
Recordkeeping
4 hr., 46 min. 5 hr., 15 min.
information may subject you to penalties.
records relating to a form or its instructions must
Learning about
be retained as long as their contents may
We may disclose this information to the
become material in the administration of any
the law or the form
6 min.
-0-
Department of Justice for civil and criminal
Internal Revenue law. Generally, tax returns and
litigation, and to cities, states, the District of
Preparing and sending
return information are confidential, as required by
Columbia, and U.S. commonwealths and
the form to the IRS
10 min.
5 min.
section 6103.
possessions for use in administering their tax
laws. We may also disclose this information to
If you fail to provide this information in a timely
If you have comments concerning the
other countries under a tax treaty, to federal and
manner or provide incomplete or false
accuracy of these time estimates or suggestions
state agencies to enforce nontax criminal laws,
information, you may be liable for penalties and
for making this form simpler, we would be happy
or to federal law enforcement and intelligence
interest.
to hear from you. You can send your comments
agencies to combat terrorism.
to the Internal Revenue Service, Tax Forms and
The time needed to complete and file this form
Publications Division, 1111 Constitution Ave.
will vary depending on individual circumstances.
NW, IR-6526, Washington, DC 20224. Do not
The estimated average time is:
send this form to this address. Instead, see
Where To File above.