We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws. Routine uses of this information include providing it to the Department of Justice for use in civil and criminal litigation, and to cities, states, and the District of Columbia for the administration of their tax laws. We may also provide this information to any investor in the determination of the investor's tax liability.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is:

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can write to the Tax Forms Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001. Do not send the form to this address. Instead, see Where To File on page 2.

Confidential Corporate Tax Shelters. Organizers of confidential corporate tax shelters under Section 6111(d) in which interests are offered for sale after February 28, 2000, must file Form 8264. See What is a Tax Shelter? below, for the definition of confidential corporate tax shelters. Also, see Temporary Regulations section 301.6111-2T and Announcement 2000-12, 2000-12 I.R.B. 835 for more information.

Investor Lists. Organizers of a confidential corporate tax shelter must keep a list of investors for interests sold after February 28, 2000. Even if a potentially abusive tax shelter does not meet all the requirements for registration as a confidential corporate tax shelter, an investor list may be required. Also, for interests sold after February 28, 2000, an organizer of a tax shelter under section 6111(c) must include additional information in the list of investors. See Keeping Lists of Investors on page 3 for details.

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.