3 TLS, have you I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING transmitted all R Action Date Signature text files for this INSTRUCTIONS TO PRINTERS FORM 8271, PAGE 1 of 2 cycle update? 1 MARGINS: TOP 13mm ( ⁄2 "), CENTER SIDES. PRINTS: HEAD to HEAD O.K. to print PAPER: WHITE WRITING, SUB. 20. INK: BLACK FLAT SIZE: 203mm (8") 279mm (11") PERFORATE: NONE Revised proofs DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT requested

Investor Reporting of Shelter Registration Number Form 8271 OMB No. 1545-0881 � Attach to your tax return. (Rev. December 2005) Department of the Treasury Attachment Internal � If you received this form from a partnership, S corporation, or trust, see the instructions. Sequence No. 71 Investor’s name(s) shown on return Investor’s identifying number Investor’s tax year ended

(b) Tax Shelter Registration (c) Tax Shelter (a) Tax Shelter Name Number (11 digit number) Identifying Number 1 2 3 4 5 6 7 8 9 10 What’s New Note. A tax shelter registration claim any portion of a loss because number does not indicate that the of the passive activity loss After October 22, 2004, tax shelter tax shelter or its claimed tax benefits limitations, and that loss is the only registration numbers are no longer have been reviewed, examined, or tax item reported to you from the being issued. The American Jobs approved by the IRS. shelter. Creation Act of 2004 amended section 6111 to replace the tax Filing Form 8271 shelter registration requirement with Who Must File Attach Form 8271 to any return on a new disclosure requirement for Any person claiming or reporting any which a deduction, loss, credit, or material advisors who provide deduction, loss, credit, or other tax other tax benefit is claimed or material aid, assistance, or advice benefit, or reporting any income on reported, or any income reported, with respect to any reportable any tax return from an interest from an interest in a transaction. For more information, purchased or otherwise acquired in registration-required tax shelter. see Notice 2004-80, 2004-50 I.R.B. a registration-required tax shelter These returns include applications 963. However, Form 8271 must be must file Form 8271. If the interest is for tentative refunds (Forms 1045 filed for any year you claim or report purchased or otherwise acquired by and 1139) and amended returns income or a deduction, loss, credit, a pass-through entity, both the (Forms 1040X and 1120X). or other tax benefit from a pass-through entity and its partners, registration-required tax shelter. shareholders, or beneficiaries must Furnishing Copies of Form file Form 8271. 8271 to Investors General Instructions A pass-through entity that is the A pass-through entity that has Section references are to the registration-required tax shelter does invested in a registration-required . not have to prepare Form 8271 and tax shelter must furnish copies of its give copies to its partners, Form 8271 to its partners, Purpose of Form shareholders, or beneficiaries unless shareholders, or beneficiaries. the pass-through entity itself has Use Form 8271 to report the tax invested in a registration-required However, in the case where (a) the shelter registration number the IRS tax shelter. pass-through entity acquired at least assigned to certain tax shelters a 50% interest in one tax year in a required to be registered under Note. Even if you have an interest in registered tax shelter (and in which it section 6111 (“registration-required a registration-required tax shelter, had not held an interest in a prior tax shelters”) and to report the name you do not have to file Form 8271 if year), and (b) the investment would and identifying number of the tax you did not claim or report any not meet the definition of a tax shelter. This information must be deduction, loss, credit, or other tax shelter immediately following the reported even if the particular benefit, or report any income on acquisition if it had been offered for interest is producing net income for your tax return from an interest in sale at that time, the pass-through the filer of Form 8271. Use the registration-required tax shelter. entity need not distribute copies of additional forms to report more than This could occur, for example, if for Form 8271 to its investors. The 10 tax shelter registration numbers. a particular year you are unable to pass-through entity alone is required to prepare Form 8271 and include it with the entity tax return.

For Paperwork Reduction Act Notice, see page 2. Cat. No. 61924F Form 8271 (Rev. 12-2005) 3 I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING INSTRUCTIONS TO PRINTERS FORM 8271, PAGE 2 of 2 1 MARGINS: TOP 13mm ( ⁄2 "), CENTER SIDES. PRINTS: HEAD to HEAD PAPER: WHITE WRITING, SUB. 20. INK: BLACK FLAT SIZE: 203mm (8") 279mm (11") PERFORATE: (NONE) DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8271 (Rev. 12-2005) Page 2 Specific Instructions If you acquired your interest in the The time needed to complete and tax shelter from a pass-through file this form will vary depending on Investor’s Identifying entity that has invested in a tax individual circumstances. The Number shelter, the entity should have given estimated burden for individual you a copy of its Form 8271. The taxpayers filing this form is approved Enter the social security number or copy of the entity’s Form 8271 under OMB control number employer identification number contains the information needed to 1545-0074 and is included in the shown on the return to which this complete columns (a) through (c) of estimates shown in the instructions Form 8271 is attached. your Form 8271. for their individual return. The estimated burden for all other Investor’s Tax Year Ended Paperwork Reduction Act Notice. taxpayers who file this form is Enter the date the tax year ended We ask for the information on this shown below. for the return to which this Form form to carry out the Internal Recordkeeping 6 min. 8271 is attached. Revenue laws of the United States. You are required to give us the Learning about Columns (a) Through (c) information. We need it to ensure the law or the form 7 min. Enter the name, the 11 digit tax that you are complying with these Preparing the form 16 min. shelter registration number, and the laws and to allow us to figure and collect the right amount of tax. Copying, assembling, identifying number of the tax shelter and sending the form in the columns provided. You are not required to provide to the IRS 10 min. You should have been given the the information requested on a form tax shelter registration number at the that is subject to the Paperwork If you have comments concerning time of your purchase or acquisition Reduction Act unless the form the accuracy of these time estimates of an interest in a displays a valid OMB control or suggestions for making this form registration-required tax shelter. The number. Books or records relating to simpler, we would be happy to hear seller or transferor of the interest in a form or its instructions must be from you. See the instructions for the tax shelter must have given you retained as long as their contents the tax return with which this form is the tax shelter registration number in may become material in the filed. a written statement that also administration of any Internal provided the other information Revenue law. Generally, tax returns needed to complete columns (a) and and return information are (c) of Form 8271. confidential, as required by section 6103.