Answers

Form 8940 asks you to answer a series of questions and provide information to assist us in determining if you meet the requirements of the miscellaneous determination you requested. Answer questions completely. If an explanation provided for an earlier question also applies to a later question, your response to the later question may simply refer to your previous answer.

Financial data. Financial data, whether budgets or actual, should be consistent with other information presented in your requested determination. Budgeted financial data should be prepared based on your current plans. We recognize that your actual financial results may vary from the budgeted amounts.

Instructions for Form 8940 (Rev. 12-2025) Catalog Number 55341C Feb 13, 2026 Department of the Treasury Internal Revenue Service www.irs.gov

Past, present, and planned activities. Many items on Form 8940 are written in the present tense; however, base your answers on your past, present, and planned activities.

Language and currency requirements. Complete Form 8940 and attachments in English. Provide an English translation if your organizational document, bylaws, or any other attachments are in any other language.

Report financial information in U.S. dollars (specify the conversion rate used). Combine amounts from within and outside the United States and report the totals on the financial statements.