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Instructions for Form 8940›(Rev. December 2025)›General Instructions

How To File

Instruction 8940 — Instructions for Form 8940, Request for Miscellaneous Determination · 2026-10-03 edition · updated 2026-10-04 · United States

As of April 3, 2023, the IRS requires that the Form 8940 be submitted electronically online at Pay.gov . To submit Form 8940, you must:

  1. Register or have previously registered for an account on Pay.gov,

  2. Enter “Form 8940” or “8940” in the search box and select Form 8940, and

2 Instructions for Form 8940 (Rev. 12-2025)

  1. Complete the form.

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▸Contents — Instruction 8940 — Instructions for Form 8940, Request for Miscellaneous Determination
Instruction 8940 — Instructions for Form 8940, Request for Miscellaneous Determination

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