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

Part III. Explanation of Request

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

Line 1. Describe completely and in detail your request for miscellaneous determination. Your description should include the nature of the request as well as the reason(s) for making the request.

For more information on what to include, see the instructions for your specific request in the appropriate schedule(s) in these instructions.

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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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