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Form 8899: Notice of Income From Donated Intellectual Property
IRS Form 8899 is Notice of Income From Donated Intellectual Property, used by a donee to report net income from donated intellectual property to the donor and IRS. This form must be filed if the property produces net income for the year.
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IRS Form 8899 - Notice of Income From Donated Intellectual Property
IRS Form 8899 is Notice of Income From Donated Intellectual Property, used by a donee to report net income from donated intellectual property to the donor and IRS. This form must be filed if the property produces net income for the year.
Risk Radar
Scan points- 1Ensure you file only if net income was produced; filing when none is made voids the requirement.
- 2Failing to file if qualified intellectual property produces zero net income in the tax year.
- 3Not giving notice to the donee at contribution time that the IP is qualified (required for deduction).
- 4Omitting the donor's Identifying number (SSN or EIN) on Form 8899.
- 5Reporting a date of charitable contribution that falls outside the 10-year window.
Plain English
This form tells the Internal Revenue Service (IRS) about money earned from intellectual property that someone donated to a charity. It helps the original donor claim an extra charitable deduction beyond what they already claimed when they gave the item away. The donee files this so the IRS knows how much income was generated.
Submission Date
- Filing date: 2021-12-07 22:13:45
- 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 taxpayer contributes qualified intellectual property to a charity and that property produces net income during a tax year.
- Do not use Form 8899 when the donated qualified intellectual property fails to produce net income for the donee’s tax year.
- Check Pub. 526 instead when determining the amount of the additional charitable deduction.
Form selector
Use this form or another form?
Donating a copyright created by your personal efforts
The property is not considered qualified intellectual property for this deduction unless exceptions apply.
✓ Check line 2a/2b on Form 8899
Contributing computer software readily available to the public
This specific type of software is an exception and may not qualify, depending on modification status.
✓ Check Exceptions section on Form 8899
Filing for a fiscal year that begins/ends differently than calendar year
You must specify the correct tax year range when filling out line 3b before reporting income.
✓ Check Line 3b on Form 8899
Deadline or filing window
The required filing window spans the 10-year period starting from the date of contribution. The deadline for filing Form 8899 with the IRS and providing a copy to the donor is the last day of the first full month following the close of the donee’s tax year.
Checklist
What you need before filling it out
Donor Name
The name of the charitable organization (donee) · Line 1a
Qualified Donee Income ($)
The net income from qualified intellectual property received by the donee for that tax year · Line 3a
Date of Notice to Treat as Qualified IP
Date the donor notified the donee regarding this treatment · Line 2c
Tax Year Reporting Income
The specific calendar or fiscal year for which income is reported · Line 3b
Qualified Intellectual Property Description
A detailed description of the IP, including patent number if applicable · Line 2a
Filing Deadline
Last day of the first full month following the close of the donee’s tax year · Instructions p.1
Before you submit
- 1Verify that the form is the current edition, Revision December 2021.
- 2Ensure the name and address of the charitable organization (donee) are correctly listed on Line 1.
- 3Confirm the donor's full name and address are accurately entered in Section 1c/d.
- 4Verify that a description of the qualified intellectual property is provided in Line 2a.
- 5Check only one box for the Tax Year (Calendar or Fiscal) on Line 3b.
- 6Confirm the Qualified Donee Income amount listed in Line 3a matches the donee's records.
- 7Ensure the required notice date (Line 2c) is present, as this qualifies the deduction.
How to file this form
- 1Complete all sections of IRS Form 8899, ensuring you provide a copy to the donor organization.
- 2Enter the name and address of the charitable organization (donee) on Line 1.
- 3Detail the property's description, date of contribution, and date of notice in Lines 2a, 2b, and 2c.
- 4Report the net income amount (Line 3a), specifying the tax year it applies to (Line 3b).
- 5Mail Form 8899 to the Department of the Treasury at Ogden, UT 84201-0027.
- 6Keep a copy of the filed Form 8899 for your records.
Known limitations
- 1A donee organization does not need to file Form 8899 if it is a private foundation that is not described in section 170(b)(1)(F), even if it received a charitable gift of qualified intellectual property with donor notice.
- 2The donee is not required to file Form 8899 if the qualified intellectual property fails to produce net income for the donee’s tax year.
- 3Form 8899 must be filed only if all or part of the tax year occurs during the 10-year period beginning on the date of contribution, and that tax year does not begin after the expiration of the legal life of the donated property.
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->The current edition is Revision December 2021 (Rev. 12-2021). The official source directs users to www.irs.gov/Form8899 for the latest information.
What changed or needs a fresh check
- Edition date — confirm Revision December 2021 (Rev. 12-2021)
- OMB Number — confirm 1545-0047
- Mailing address — confirm Ogden, UT 84201-0027
- Purpose — confirm reporting net income from donated intellectual property to the donor and IRS.
Quick Facts
Downloads
After you file
- 1The donee must provide a copy of Form 8899 to the donor by the last day of the first full month following the close of the donee’s tax year.
- 2The organization filing Form 8899 may be subject to a penalty if it fails to include all of the information required on the form.
- 3The organization must retain books or records relating to Form 8899 as long as their contents may become material in the administration of any Internal Revenue law.
- 4Donors should see Publication 526, Charitable Contributions, to determine the amount of the additional charitable deduction.
Sources
- SRCForm p.1 — The official title is Notice of Income From Donated Intellectual Property, and it governs Form 8899 (Rev. December 2021).
- SRCForm p.1 — A taxpayer contributes qualified intellectual property to a charity to potentially receive an additional charitable deduction based on specified percentage of qualified donee income.
- SRCForm p.1 — The form is used by a donee to report net income from qualified intellectual property to the donor and the IRS.
- SRCForm p.1 — Every donee organization described in section 170(c) must file Form 8899 if the donated IP produces net income for the year (unless it's an exempt private foundation not covered by section 170(b)(1)(F)).
- SRCForm p.1 — The due date to file Form 8899 is the last day of the first full month following the close of the donee’s tax year.
- SRCForm p.2 — For individual donors, the identifying number is the social security number; for other donors (corporations, partnerships, and estates), it is the employer identification number.
Common confusion points
Who must file Form 8899?
Every donee organization described in section 170(c) that received a qualified intellectual property gift with donor notice must file if the property produces net income for the year.
→ Check if the entity is a private foundation not covered under section 170(b)(1)(F).
When should I file Form 8899?
The donee must file by the last day of the first full month following the close of its tax year.
→ Verify the date against the end of your fiscal or calendar year.
What is a 'qualified intellectual property' contribution?
It is intellectual property for which the donor provided notice that they intend to treat it as qualified IP for purposes of sections 170(m) and 6050L.
→ Check if the form documentation confirms this intent was provided at the time of contribution.
What happens if my property doesn't make money?
The donee is not required to file Form 8899 for that tax year.
→ Confirm the net income calculation shows zero or a loss for the reporting period.
What happens if I miss the deadline?
The organization may be subject to a penalty.
→ Review sections 6721 through 6724 of the form instructions for specific penalty details.
How do we find the donor's identifying number?
For individuals, it is the social security number; for other donors (corporations, partnerships, estates), it is the employer identification number.
→ Request Form W-9 from the donor to obtain this number.
Workflow map
Related forms and next steps
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⚠ If something goes wrong
- A penalty may be assessed if the organization fails to file by the due date or includes incorrect information.
Questions about IRS Form 8899
What is IRS Form 8899 used for?
This form tells the Internal Revenue Service (IRS) about money earned from intellectual property that someone donated to a charity. It helps the original donor claim an extra charitable deduction beyond what they already claimed when they gave the item away. The donee files this so the IRS knows how much income was generated.
Who must file IRS Form 8899?
Every donee organization described in section 170(c) must file Form 8899 if it receives a charitable gift of qualified intellectual property and that property produces net income for the year. Private foundations (unless they fit specific criteria under section 509(a)) are also required to file.
What information does IRS Form 8899 require?
The form collects details about both the donor and the donee, including their addresses and identifying numbers. It requires reporting the Description of qualified intellectual property, the Date of charitable contribution, and the Qualified donee income amount in line 3a.
When is IRS Form 8899 due?
The donee must file Form 8899 by the last day of the first full month following the close of the donee’s tax year. This filing is required for each tax year during the 10-year period beginning on the date of contribution, provided the property produces net income.
Where do I file IRS Form 8899?
File Form 8899 with the Department of the Treasury Internal Revenue Service at Ogden, UT 84201-0027. The source does not specify if electronic filing is available via this address.
How do I complete IRS Form 8899?
First, fill out the donor's and donee's contact details (lines 1a-d). Next, detail the property itself by providing its Description and patent number (line 2a-b), along with the contribution date (line 2c) and notice date (line 2d). Finally, report the Qualified donee income amount in line 3a and check the appropriate tax year box.
What happens if IRS Form 8899 is filed incorrectly?
The organization may be subject to a penalty if it fails to file Form 8899 by the due date or fails to include correct information on the form. Penalties are detailed in sections 6721 through 6724 of the Internal Revenue Code.
Who must file Form 8899?
Every donee organization described in section 170(c) that received a qualified intellectual property gift with donor notice must file if the property produces net income for the year. Check if the entity is a private foundation not covered under section 170(b)(1)(F).
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