Part VIII—Declaration of Foreign Trustee

If you are foreign trust that checked “Yes” on Part I, line 13b to elect to be treated as a domestic trust pursuant to section 2801(e)(4)(B)(iii), you must complete Part VIII.

Line 1 Include the name of the foreign trust making the election to be treated as a domestic trust pursuant to section 2801(e)(4) (B)(iii).

Lines 2–4 The trustee of the electing foreign trust must sign and date this Part VIII. Include the trustee’s name and title.

Privacy Act and 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. Section 2801 and the regulations require you to provide this information.

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 retained as long as their contents may become material in the

Instructions for Form 708 (12-2025) 15

administration of any Internal Revenue law. Generally, tax returns and return information are confidential as required by section 6103. However, section 6103 allows or requires the Internal Revenue Service to disclose information from this form in certain circumstances. For example, we may disclose information to the Department of Justice for civil or criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths or territories for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. Failure to provide this information, or providing false information, may subject you to penalties.

The time needed to complete and file this form, and related schedules will vary depending on individual circumstances. The estimated average times are:

Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . 2 hr. Learning about the law or the form . . . . . . . . . . . 1 hr. Preparing and sending the form to the IRS . . . . . 4 hr.

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. You can send us comments through IRS.gov/FormComments . Or you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.

Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address. Instead, see Where To File, earlier.

16 Instructions for Form 708 (12-2025)