1121 Form 8918 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8918.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Catalog Number 39533A Form 8918 (Rev. 11-2021)

Form 8918 (Rev. 11-2021) Page 2

7a To obtain the intended tax benefits generated by the transaction: Is a related entity(ies) or individual(s) needed? Yes No Is a foreign entity(ies) or individual(s) needed? Yes No Is a tax-exempt entity(ies) needed? Yes No

b If you answered “Yes” to any of the above questions, describe the role of each individual or entity. Also identify the individual’s or entity’s country

of existence if a particular country is required to obtain the intended tax benefits.

8a To obtain the intended tax benefits generated by the transaction, is income or gain from the transaction allocated directly or indirectly to an individual(s) or entity(ies) that has a net operating loss and/or unused loss or credits? Yes No

b If “Yes,” describe the role of each individual or entity in the transaction.

9 Identify the types of financial instruments used in this transaction (see instructions).

10 Estimated Tax Benefits—Identify the type of tax benefit generated by the transaction that you expect the taxpayer to claim in each year. Check all boxes that apply (see instructions).

Deductions Capital loss Ordinary loss Exclusions from gross income Nonrecognition of gain Adjustments to basis Tax credits Deferral Absence of adjustments to basis Other

11 Timing of Tax Benefits—If you checked one or more boxes on line 10, check the applicable box(es) below to identify the period in which such tax benefits are claimed. Check each box that applies.

Tax benefits generated by the transaction are required to be claimed in the first year of participation by the taxpayer. Tax benefits may be claimed in another year by the taxpayer.

12 Enter the Internal Revenue Code section(s) used to claim tax benefit(s) generated by the transaction. (Attach additional sheets if necessary.)

Catalog Number 39533A www.irs.gov Form 8918 (Rev. 11-2021)

Form 8918 (Rev. 11-2021) Page 3

13 Describe the reportable transaction for which you provided material aid, assistance or advice, including but not limited to the following: the nature of the expected tax treatment and expected tax benefits generated by the transaction for all affected years, the years the tax benefits are expected to be claimed, the role of the entities or individuals mentioned in lines 7a or 8a (if any) and the role of the financial instruments mentioned in line 9 (if any). Explain how the Internal Revenue Code sections listed in line 12 are applied and how they allow the taxpayer to obtain the desired tax treatment. Also, include a description of any tax result protection with respect to the transaction.

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

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Signature of Material Advisor Date Title

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Catalog Number 39533A www.irs.gov Form 8918 (Rev. 11-2021)

Form 8918 (Rev. 11-2021) Page 4

Catalog Number 39533A www.irs.gov Form 8918 (Rev. 11-2021)