Instructions for Form 8940›(Rev. December 2025)
General Instructions
Instruction 8940 — Instructions for Form 8940, Request for Miscellaneous Determination · 2026-10-03 edition · updated 2026-10-04 · United States
Social security number (SSN). Don’t enter SSNs on this form or any attachments because the IRS is required to disclose certain types of approved determination requests. Documents subject to disclosure include supporting information filed with the form and correspondence with the IRS related to the request.
“You” and “us.” Throughout these instructions and Form 8940, the terms “you” and “your” refer to the organization that is requesting a miscellaneous determination. The terms “us” and “we” refer to the IRS.
Get a plain-English answer with a citation back to this text.
Ask AI about this code