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Official form guide
Form 8819: Dollar Election Under Section 985
Internal Revenue Service Form 8819 is used by noncontrolled section 902 corporations in hyperinflationary environments to elect the U.S. dollar as their functional currency. It must be filed by an authorized officer or majority domestic corporate shareholders within 180 days after the tax year ends.
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IRS Form 8819 - Dollar Election Under Section 985
Internal Revenue Service Form 8819 is used by noncontrolled section 902 corporations in hyperinflationary environments to elect the U.S. dollar as their functional currency. It must be filed by an authorized officer or majority domestic corporate shareholders within 180 days after the tax year ends.
Risk Radar
Scan points- 1Missing the 180‑day filing deadline triggers perjury penalties.
- 2Failing to sign Form 8819 under penalties of perjury, which is required for validity.
- 3Leaving the signature date blank or entering an incorrect date, which invalidates the filing.
- 4Not attaching additional sheets for each required signature when the form’s space is insufficient.
- 5Omitting any shareholder’s name, address, identifying number, or the percentage of stock owned for each class.
Plain English
Form 8819 tells the IRS that a foreign corporation or its branch is choosing the U.S. dollar as its accounting currency because of hyperinflation. The company’s officer or its major U.S. corporate owners fill it out and send it to the IRS.
Submission Date
- Filing date: 2017-09-16 08:03:56
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a noncontrolled section 902 corporation (or its QBU branch) operating in a hyperinflationary environment elects the U.S. dollar as its functional currency.
- Do not use it when the election is not being made by a noncontrolled section 902 corporation.
Form selector
Use this form or another form?
Election by a noncontrolled section 902 corporation
Required for dollar election in a hyperinflationary environment
✓ Verify corporation qualifies
Election made by majority domestic corporate shareholders
Used when shareholders file on behalf of the corporation
✓ Ensure shareholder eligibility
Filing after the 180‑day deadline
Late filing may be rejected or subject to penalties
✓ Confirm deadline compliance
Deadline or filing window
The filing window opens when the dollar election is made for a tax year. The form must be mailed within 180 days after that tax year ends. No automatic extension is provided; late filing may incur penalties.
Checklist
What you need before filling it out
Name of corporation making election
Corporation’s legal name · Line 1 of Form 8819
Tax year for which dollar election is effective
Tax year (e.g., 2023) · Line labeled “Tax year for which dollar election is effective”
Signature
Authorized officer’s signature · Signature line at bottom of form
Date
Date of signature (MM/DD/YYYY) · Date line next to signature
Identifying number of shareholder
Employer identification number or other ID · Section 3 shareholder table
Before you submit
- 1Verify the form revision date is September 2017.
- 2Check that the correct box (1a or 1b) is selected for who is making the election.
- 3Enter the corporation’s name, address, and EIN accurately.
- 4Provide the tax year for which the election is effective.
- 5List each required shareholder with name, address, identifying number, and stock percentage.
- 6Include all eligible QBU‑related persons as required.
- 7Sign the form under penalties of perjury.
- 8Date the signature in MM/DD/YYYY format.
- 9Attach additional sheets for any overflow information.
- 10Confirm the mailing address matches IRS P.O. Box 409101, Ogden, UT 84409.
- 11Retain a copy of the completed form for your records.
How to file this form
- 1Complete all required fields on Form 8819.
- 2Attach supplemental sheets for additional shareholders or QBU information.
- 3Sign and date the form under penalties of perjury.
- 4Place the signed form in an envelope addressed to Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409.
- 5Mail the envelope within 180 days after the end of the tax year.
- 6Obtain a mailing receipt or tracking confirmation as proof of filing.
- 7Keep a copy of the filed form and any attachments for your records.
Known limitations
- 1Form 8819 does not apply to controlled section 902 corporations.
- 2Form 8819 does not apply when the corporation is not operating in a hyperinflationary environment.
- 3Form 8819 does not apply to individuals or entities other than a noncontrolled section 902 corporation or its qualified business unit branch.
- 4Form 8819 cannot be used for elections not made under Regulations section 1.985-1(b)(2)(ii)(B)(2).
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 8819 is the September 2017 revision (Rev. September 2017); the form directs filers to www.irs.gov/Form8819 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form reads Rev. September 2017
- Fee — Not stated in the official source
- Mailing address — confirm IRS P.O. Box 409101, Ogden, UT 84409
- Signature — confirm a signature under penalties of perjury is provided
Quick Facts
Downloads
After you file
- 1Retain copies of the filed Form 8819 and any attachment sheets.
- 2Keep books or records related to the form for as long as their contents may become material in the administration of any Internal Revenue law.
- 3Store any mailing receipt or proof of delivery for your records.
- 4If an error is discovered, file a corrected Form 8819 with the IRS, signed under penalties of perjury.
- 5Do not send the form to the comments address; use the filing address provided on the form.
Sources
- SRCForm p.2 — Purpose of Form 8819 is filed by or on behalf of a noncontrolled section 902 corporation operating in a hyperinflationary environment.
- SRCForm p.2 — If an election is made by a noncontrolled section 902 corporation, Form 8819 must be filed by an authorized officer or director of the corporation.
- SRCForm p.2 — If the election is made on behalf of a noncontrolled section 902 corporation or branch, Form 8819 must be filed by each of the majority domestic corporate shareholders.
- SRCForm p.2 — File Form 8819 within 180 days after the end of the tax year for which the dollar election is made.
- SRCForm p.2 — Send it to the following address: Internal Revenue Service P.O. Box 409101 Ogden, UT 84409.
- SRCForm p.2 — 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.
- SRCForm p.2 — If there is not enough space for all required filers to sign, attach a sheet showing each additional signature, title, and date, signed under penalties of perjury.
Common confusion points
Can I sign the form as a shareholder?
I think only shareholders can sign, but the form says authorized officer or majority domestic corporate shareholder may sign.
→ Confirm that the signer is an authorized officer/director or a majority domestic corporate shareholder as required.
Do I need to include a P.O. box if I have one?
The address line mentions using a P.O. box if mail isn’t delivered to the street address.
→ Use the P.O. box number in place of the street address when applicable.
What is the filing deadline?
The form mentions 180 days after the tax year end, but I’m unsure if it’s calendar days.
→ Verify that the filing is within 180 days after the end of the tax year for which the election is made.
Where do I mail the form?
The address on the form may be confused with the comments address.
→ Send Form 8819 to Internal Revenue Service P.O. Box 409101, Ogden, UT 84409.
Do I need to attach extra sheets for multiple shareholders?
The form may not have enough space for all signatures.
→ Attach a sheet for each additional required signature, including title and date, signed under penalties of perjury.
Do I have to file the form with my corporate tax return?
The form says to file separately, but I’m not sure.
→ File Form 8819 separately from your income tax return as instructed.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- File a corrected Form 8819 with the IRS, signed under penalties of perjury.
Questions about IRS Form 8819
What is IRS Form 8819 used for?
Form 8819 tells the IRS that a foreign corporation or its branch is choosing the U.S. dollar as its accounting currency because of hyperinflation. The company’s officer or its major U.S. corporate owners fill it out and send it to the IRS.
Who must file IRS Form 8819?
An authorized officer or director of the noncontrolled section 902 corporation must file the form, and each majority domestic corporate shareholder must also file when the election is made on their behalf.
What information does IRS Form 8819 require?
The form collects the name, address, identifying number and stock ownership percentages of each shareholder, and lists any related persons or domestic corporate shareholders eligible as qualified business units.
When is IRS Form 8819 due?
File Form 8819 within 180 days after the end of the tax year for which the dollar election is made.
Where do I file IRS Form 8819?
Send the completed form to Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409.
How do I complete IRS Form 8819?
Enter the corporation’s functional currency and complete Part I with shareholder names, addresses, identifying numbers and stock percentages. List any related eligible QBUs and domestic corporate shareholders in the following sections, attaching extra sheets if needed. Sign the form under penalties of perjury, include the date, and attach any additional signature sheets. Mail the form to the IRS address provided.
What happens if IRS Form 8819 is filed incorrectly?
Providing false information or failing to sign under penalties of perjury can result in perjury penalties.
Can I sign the form as a shareholder?
I think only shareholders can sign, but the form says authorized officer or majority domestic corporate shareholder may sign. Confirm that the signer is an authorized officer/director or a majority domestic corporate shareholder as required.
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