Header
Name, EIN and address of the corporation making the election, and the tax year for which the dollar election is effective.
8819
Dollar Election Under Section 985
- Agency
- IRS
- Revision
- Rev. September 2017
- Fillable fields
- 54
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 8819: Dollar Election Under Section 985
Form 8819 is the Dollar Election Under Section 985. The instructions say it 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.
The form asks who is making the election, the corporation and the countries where it and its QBU branches do business, its domestic corporate shareholders and their stock percentages, related persons that are eligible QBUs and the domestic corporate shareholders notified of the election. It ends with a signature under penalties of perjury.
The form says to file it separately from the income tax return. Its instructions are on page 2 of the same PDF. You can fill out Form 8819 free in your browser on this page and download it without an account.
What's on Form 8819
Line 1: who elects
Box 1a for a noncontrolled section 902 corporation, or box 1b for its majority domestic corporate shareholders, under Regulations section 1.985-1(b)(2)(ii)(B)(2).
Line 2: the corporation
Name and country of organization of the noncontrolled section 902 corporation if it is not the filer, and the countries of its principal place of business and each QBU branch.
Line 3: shareholders
A table with each shareholder's name, address, identifying number and percent of stock owned in common, preferred 1 and preferred 2 classes.
Lines 4 and 5: related QBUs and notices
Names, addresses and identifying numbers of related persons that are eligible QBUs, and of every domestic corporate shareholder notified of the election.
Signature
Signature, title if any and date (MM/DD/YYYY) under penalties of perjury.
How to fill out Form 8819
- 1
Header and address
Enter the filer's name, EIN, address and the effective tax year. The instructions say to include the suite or room number, and to show a P.O. box only if the post office does not deliver to the street address.
- 2
Line 1
Check box 1a if the corporation makes the election, or box 1b if its majority domestic corporate shareholders make it.
- 3
Line 2
Complete line 2a and 2b only if the corporation is not the filer. On line 2c list the country of the principal place of business and of each QBU branch, attaching sheets if needed.
- 4
Line 3
With box 1a, the instructions say to list each domestic corporate shareholder with stock owned as defined in section 902(b). With box 1b, list each electing shareholder with stock owned within the meaning of section 958(a).
- 5
Lines 4 and 5
List related persons that are eligible QBUs within the meaning of Regulations section 1.985-2(b)(1), and every domestic corporate shareholder notified as required by Regulations section 1.985-2(c)(3)(i).
- 6
Sign
Sign and date. If there is not enough space for all required filers, the instructions say to attach a sheet with each additional signature, title and date, signed under penalties of perjury.
Why fill Form 8819 on indox
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When and where to send Form 8819
Deadline
The instructions say to file Form 8819 within 180 days after the end of the tax year for which the dollar election is made.
Mailing address
The instructions say to send it to Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409.
Separate from the return
The form says to file Form 8819 separately from the income tax return.
Additional sheets
Lines 2c, 3, 4 and 5 each say to attach additional sheets if necessary.
Related forms
Who files Form 8819?
The instructions name two possible filers, depending on who makes the election. It is a corporate election, not a form individuals file.
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Questions about Form 8819
What does Form 8819 elect?
It elects the U.S. dollar as the functional currency of a noncontrolled section 902 corporation or its QBU branch, under section 985.
Who signs Form 8819?
An authorized officer or director when the corporation makes the election, or each majority domestic corporate shareholder when the election is made on its behalf.
When is Form 8819 due?
The instructions say within 180 days after the end of the tax year for which the dollar election is made.
Is Form 8819 attached to the tax return?
No. The form says to file it separately from the income tax return and mail it to the Ogden, UT address in the instructions.
Where are the instructions for Form 8819?
They are printed on page 2 of the same PDF.