Date: January 22nd 2006

Here are a few potentially useful bits that I have yet to see come down from any of the usual channels. Hope at least one of them does you some good:

VEHICLE DONATIONS:
The new form 1098-C must be attached to 2005 tax returns.
Paper Form 1040 - Attach form 1098-C
E-Filed Form 1040 - Use Form 8453 and attach from 1098-C and mail to IRS (see addresses below).

EFILE:
CANNOT use Form 8879, Authorization to e-file form 1040 that is not sent to IRS, (aka paperless e-file) when filing any of the following forms.

Taxpayers who are required to file the following forms, MUST be attached the form to Form 8453, AND mail the Form 8453 and required attached form to IRS.

NEW FOR 2005
Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes
(or acceptable documentation/required Donor Documentation)
Form 3115, Application for Change in Accounting Method
Form 3468, Computation of Investment Credit (if Historic Structure Certificate is required)
Form 4136, Credit for Federal Tax paid on Fuels
Form 5713, International Boycott Report
Form 8283, Non-Cash Charitable Contributions (if using Section B – Donated Property Over $5,000)
Form 8332, Release of Claim to Exemption for Children of Divorced or Separated Parents
Form 8858, Information Return of U.S. Persons with Respect to Foreign Disregarded Entities·
Form 8864, Biodiesel and Renewable Diesel Fuels Credit (if Certification and/or reseller statement is required)
Form 8885, Health Coverage Tax Credit
Source of information:
IRS web site for “Practitioner PIN Method for e-file” at www.irs.gov/efile/article/0,,id=119998,00.html#Pract1 1/13/06)
(California Returns – California forms 8453 and 8879 are not mailed to FTB.)

MAIL FORM 8453 TO:

IF the efile was transmitted to: THEN mail Form 8453 to:
Andover or Kansas City Internal Revenue Service
Submission Processing Center Attn: Shipping and Receiving, 0254
Receipt and Control Operations
Andover, MA 05544-0254

Austin, Fresno, or Philadelphia Internal Revenue Service
Submission Processing Center Attn: Shipping and Receiving, 0254
Receipt and Control Operations
Austin, TX 73344-0254

Do not send Forms W-2, W-2G, or 1099-R with the Form 8453.



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