SECTION 3. SCOPE

.01 Requests postmarked on or after December 1, 2018. User fees for Forms 8802 postmarked on or after December 1, 2018, are as follows: (1) Requests by individual appli- cants. A user fee of $85.00 per Form 8802 will continue to be charged for a request by an individual applicant, regardless of the number of countries for which certification is requested or the number of tax year(s) to which the certification applies. For this purpose, an individual applicant means an individual who is a citizen of the United States or a resident thereof, within the meaning of section 7701(b)(1)(A) of the Internal Revenue Code.

(2) Requests by applicants other than individuals. A user fee of $185.00 per Form 8802 will be charged for a request by each non-individual applicant.

(3) Fiscally transparent entities. A partnership, S corporation, grantor trust, or other fiscally transparent entity will be charged a single $185.00 user fee with respect to all Forms 6166 issued under its EIN, notwithstanding that the Internal Revenue Service will verify the tax status of each of the partners, owners, or beneficiaries of the entity who have consented to the request for certification.

(4) Custodial accounts. A custodian requesting certification on behalf of an account holder will continue to be charged a user fee for each account holder TIN, depending upon whether that account holder is an individual or non-individual applicant.

(5) Multiple requests. Because any additional request for Form 6166 submitted by an applicant on a separate Form 8802 will require the payment of an additional $85.00 or $185.00 user fee charge, an applicant is encouraged to include all Form 6166 requests relevant to a single Form 8802 to avoid multiple user fee charges.

(6) Generally non-refundable. The Form 8802 user fee is not refundable except in cases of overpayment due to mathematical error or mistake.

amount thereof can be determined with reasonable accuracy (all events test). See § 451(b)(1)(C); § 1.451–1(a) of the Income Tax Regulations. Section 451(b) (1)(A) provides that the all events test is met with respect to an item of gross income no later than when the taxpayer takes that item of gross income into account as revenue for financial accounting purposes in an “applicable financial statement” as defined in section 451(b)(3). Section 451(b)(2) provides that the general rule in section 451(b)(1) does not apply to any item of gross income for which the taxpayer uses a special method of accounting, other than items accounted for under a provision of part V of subchapter P, which contains sections 1271 through 1288.

Section 1276(a)(1) treats gain (if any) on the disposition of a market discount bond as ordinary income to the extent that the gain does not exceed the accrued market discount on the bond. Section 1276(a)(3) provides that any partial principal payment on a market discount bond is includible in gross income to the extent the payment does not exceed accrued market discount on the bond.

Taxpayers have requested guidance as to whether market discount is includible in income under section 451(b). The Treasury Department and the IRS intend to issue proposed regulations providing that accrued market discount is not includible in income under section 451(b). The guidance described in this notice will be applicable as of January 1, 2018.