Form 8819

(Rev. September 2017)

Department of the Treasury 

Internal Revenue Service 

Dollar Election Under Section 985 

▶ File Form 8819 separately from your income tax return. See instructions.

▶ Go to www.irs.gov/Form8819 for the latest information.

OMB No. 1545-0123

Name of corporation making election

Number, street, and room or suite no. (If a P.O. box, see instructions.)

City or town, state, and ZIP code

Employer identification number

Tax year for which dollar election is 

effective

1 Check the applicable box to indicate who is making the dollar election under 

Regulations section 1.985-1(b)(2)(ii)(B)(2):

a A noncontrolled section 902 corporation to elect the U.S. dollar as its (or its QBU branch’s) functional currency.

b The majority domestic corporate shareholders of a noncontrolled section 902 corporation to elect the U.S. dollar as the

corporation’s (or the corporation’s QBU branch’s) functional currency.

2a Name of noncontrolled section 902 corporation (do not complete if same as filer above) b Country of organization or creation

c Country where the principal place of business of the noncontrolled section 902 corporation is located and country of each of

its QBU branches. Attach additional sheets if necessary.

3 Enter the information requested below (see instructions). Attach additional sheets if necessary.

(a) Name of shareholder (b) Address (street number, P.O. 

box, city or town, state, and ZIP code) (c) Identifying number

(d) Percent of stock 

owned in each class

Common Preferred 1 Preferred 2

4 Enter the names, addresses, and identifying numbers of all persons that are related to the noncontrolled section 902

corporation who are eligible QBUs (within the meaning of Regulations section 1.985-2(b)(1)) or that have a branch that is an

eligible QBU. Attach additional sheets if necessary.

Name Address Identifying number

5 Enter the name, address, and identifying number of every domestic corporate shareholder notified of the dollar election as 

required by Regulations section 1.985-2(c)(3)(i). Attach additional sheets if necessary.

Name Address Identifying number

Under penalties of perjury, I declare that I have examined this form and to the best of my knowledge and belief, it is true, correct, and complete.

Signature Title (if any) Date (MM/DD/YYYY)

For Paperwork Reduction Act Notice, see instructions. Cat. No. 10850K Form 8819 (Rev. 9-2017)
Form 8819 (Rev. 9-2017) Page 2

Future Developments

For the latest information about developments related to 

Form 8819 and its instructions, such as legislation 

enacted after they were published, go to 

www.irs.gov/Form8819. 

General Instructions

Section references are to the Internal Revenue Code 

unless otherwise noted.

Purpose of Form

Form 8819 is filed by or on behalf of a noncontrolled 

section 902 corporation (defined in section 904(d)(2)(E)) 

operating in a hyperinflationary environment that elects 

the U.S. dollar as its (or its qualified business unit (QBU) 

branch’s) functional currency.

Who Must File

• 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.

• If the election is made on behalf of a noncontrolled 

section 902 corporation or branch of a noncontrolled 

foreign corporation, Form 8819 must be filed by each of 

the majority domestic corporate shareholders (as defined 

in Regulations section 1.985-2(c)(3)).

Signature. If there is not enough space for all required

filers to sign Form 8819, attach a sheet showing each

additional signature, that person’s title, if any, and the

date signed. The attachment must be signed under

penalties of perjury.

When and Where To File

File Form 8819 within 180 days after the end of the tax 

year for which the dollar election is made. Send it to the 

following address.

Internal Revenue Service 

P.O. Box 409101 

Ogden, UT 84409

Specific Instructions

Address. Include the suite, room, or other unit number

after the street address. If the post office does not deliver 

mail to the street address and the filer has a P.O. box, 

show the box number instead of the street address.

Line 3. If the box on line 1a is checked, enter the name, 

address, identifying number, and percentage of stock 

owned (as defined in section 902(b)) in each class of 

stock for each domestic corporate shareholder.

If the box on line 1b is checked, enter the name, 

address, identifying number, and the percentage of stock 

owned (within the meaning of section 958(a)) in each 

class of stock for each domestic corporate shareholder 

(as described in section 902(a)) making the election.

Paperwork Reduction Act Notice. 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 and to allow us to figure and collect the 

right amount of tax.

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 

burden for business taxpayers filing this form is approved 

under OMB control number 1545-0123. 

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 

send us comments from www.irs.gov/FormComment. Or 

you can write to the Internal Revenue Service, Tax Forms 

and Publications, 1111 Constitution Ave. NW, IR-6526, 

Washington, DC 20224. Don’t send the form to this 

office. Instead, see When and Where To File, earlier.