Announcement 2004-5

Announcement 2004-5

New Form 8806, Information Return for Acquisition of Control or Substantial Change in Capital Structure

The IRS has released new Form 8806, Information Return for Acquisition of Control or Substantial Change in Capital Structure. A reporting corporation must use Form 8806 to report an acquisition of control or a substantial change in the capital structure of a domestic corporation.

You can obtain Form 8806 by telephone or by using IRS electronic information services.