1998 IRS Business Forms Instructions[843]

Instructions for Form 8264 (Revised August 1998) Application for Registration of a Tax Shelter Section references are to the Internal Revenue Code unless otherwise noted. Department of the Treasury Internal Revenue Service General Instructions Purpose of Form Organizers of certain tax shelters are required to file Form 8264 to register the tax shelters with the IRS. Any investment that meets the definition of a tax shelter is required to be registered unless it qualifies for exemption from, or suspension of, the registration requirements. Organizers filing a properly completed Form 8264 will receive a tax shelter registration number from the IRS. They must furnish the tax shelter registration number to investors in the tax shelter. Investors must report the tax shelter registration number on their tax returns using Form 8271, Investor Reporting of Tax Shelter Registration Number. What Is a Tax Shelter? An investment that meets the following two requirements is considered a tax shelter for registration purposes regardless of whether it is marketed or customarily designated as a tax shelter. 1. The investment is one with respect to which a person could reasonably infer from representations made or to be made in connection with the offering for sale of an interest in the investment that the tax shelter ratio (defined on page 2) may be greater than 2 to 1 for any investor at the close of any of the first 5 years ending after the date on which the investment is offered for sale; and 2. The investment is one that is required to be registered under a Federal or state law regulating securities, or that is sold under an exemption from registration requiring the filing of a notice with a Federal or state agency regulating the offering or sale of securities, or that is a substantial investment (defined on page 2). designated organizer must have participated in the organization of the tax shelter and may not be a resident of a foreign country. Those who sign the agreement, other than the designated organizer, will not be subject to a penalty unless he or she knows or has reason to know that the designated organizer has failed to register the tax shelter as required. In that case, a person, other than the designated person, will be subject to a penalty if he or she does not register the tax shelter as soon as practicable. For more detailed information concerning designation agreements and their consequences, see A-34 through A-39 of Temporary Regulations section 301.6111-1T. If a tax shelter is not registered on time and there is no designation agreement, each person required to register the tax shelter will be subject to a penalty unless he or she has reasonable cause for failure to file a registration statement. For information about the applicable penalty and the circumstances in which a person required to register has reasonable cause for failure to register, see Penalties on page 2, and Temporary Regulations section 301.6707-1T, relating to penalties for failure to furnish information regarding tax shelters. 4. Performance of services in connection with the recipient's principal active trade or business or for the recipient's personal use. See A-24 and A-24A of Temporary Regulations section 301.6111-1T for additional information on investments exempt from registration. Suspension of Registration Requirements for Projected Income Investments The registration requirements may be suspended for a tax shelter if investors are told in a written statement made in good faith and based on reasonable economic and business assumptions that their investment is expected to produce net income and not to provide net tax benefits (a projected income investment). A tax shelter does not qualify for suspension if there is a projection (whether oral or written) of a net loss or other tax benefit (determined on a cumulative basis) in any of its first 5 years or if the tax shelter invests beyond an incidental amount in any interest in a collectible (as defined in section 408(m)(2)), a master sound recording, motion picture or television film, videotape, lithograph plate, copyright, or a literary, musical, or artistic composition. The suspension ends if the tax shelter subsequently reduces the cumulative tax liability of an investor during the 5-year period. In that case, the tax shelter must be registered within 30 days after the end of the tax shelter's year in which the reduction is generated and before a Schedule K-1 or similar form is sent to the investor. Once the tax shelter is registered, registration numbers must be provided to investors. For more detailed information concerning the suspension of the registration requirements for projected income investments, see A-57A through A-57J of Temporary Regulations section 301.6111-1T. When To File In general, file Form 8264 no later than the day on which an interest in the tax shelter is first offered for sale. Where To File File Form 8264 with the Internal Revenue Service Center, Kansas City, MO 64999. Exemptions From Registration The following investments are not subject to tax shelter registration: 1. Sales of residences primarily to persons who are expected to use the residences as their principal place of residence. 2. Sales or leases of tangible personal property (other than master sound recordings, motion picture or television films, videotapes, lithograph plates, or other property relating to a literary, musical, or artistic composition) by the manufacturer of the property (or a member of an affiliated group, within the meaning of section 1502, including the manufacturer) primarily to persons who are expected to use the property in their principal active trade or business. 3. Sales or leases of tangible personal property (other than collectibles, master sound recordings, motion picture or television films, videotapes, lithograph plates, or other property that includes or relates to a literary, musical, or artistic composition) by a person in the ordinary course of that person's trade or business will be exempt if the purchaser or lessee is reasonably expected to use the property either for a personal use or in the purchaser's or lessee's principal active trade or business. Cat. No. 61960X Who Is Required To Register a Tax Shelter? A tax shelter must be registered by a tax shelter organizer. See page 2 for the definition of a principal organizer. In addition, if the principal organizer does not register the shelter by the day interests in the shelter are first offered for sale, any of the following persons may be treated as a tax shelter organizer. q A person who participated in the organization of the shelter. q A person who participates in the management of the shelter when it is not registered. q A person who participates in the sale of the shelter at a time when that person knows, or has reason to know, that the shelter has not been registered. A group of persons who may be treated as tax shelter organizers may enter into a written agreement designating one person to be responsible for registering the tax shelter. This Furnishing a Tax Shelter Registration Number In general, any person who sells (or otherwise transfers) an interest in a tax shelter must furnish that tax shelter's registration number to each investor. For purposes of furnishing tax shelter registration numbers, the term investors includes both original purchasers of tax shelter interests and persons who acquire their interests from prior purchasers. The registration number must be furnished to the investor at the time of sale or transfer of the interest. If the seller or transferor has not received the registration number at this time, a written statement must be given to the investor stating that the number has been applied for and will be furnished when available. It then must be given to the investor within 20 days after the seller or transferor receives it. For information about furnishing the number, the required content of the written statement, and the required legend stating that the tax shelter has not been approved, etc., by the Internal Revenue Service, see A-51 through A-54 of Temporary Regulations section 301.6111-1T. The registration number must be included on any return on which an investor claims any deduction, loss, credit, or other tax benefit, or reports any income relating to the tax shelter. Amended Forms 8264 Amendments may be made to Form 8264 in certain cases. If there is any material change in facts occurring after the initial registration, you may, but are not required to, file an amended form. A material change in facts is any of the following. 1. A change in the identifying information relating to the tax shelter or tax shelter organizer. 2. The acquisition or construction of a principal asset not reported on the initial application for registration. 3. A change in the method of financing a minimum investment unit. 4. A change in the principal business activity. 5. A change in any tax shelter ratio reported on the initial application for registration that increases or decreases the reciprocal of the tax shelter ratio by 50% or more. The reciprocal of the ratio is the fraction in which the amount of the applicable investment base is the numerator and the amount of the applicable deductions and credits is the denominator. For example, if the tax shelter ratio changes from 2 to 1 to 4 to 1, the reciprocal of the tax shelter ratio decreases from 1/2 to 1/4, a 50% decrease. Similarly, if the tax shelter ratio changes from 6 to 1 to 4 to 1, the reciprocal of the tax shelter ratio increases from 1/6 to 1/4, a 50% increase. Both examples would be a material change in facts. To amend Form 8264, enter in the space provided above Part I the tax shelter registration number previously issued to the tax shelter. If the tax shelter has not yet received the registration number, enter “Applied for” in the space. Complete Part I but only show in Part II the information that has changed since the tax shelter was registered. If you are amending Form 8264 because of a change in the tax shelter ratio, complete the Tax Shelter Ratio Worksheet on page 2. In addition, you should include any other information that you did not know at the time the tax shelter was registered but have since learned. Complete the signature area on page 1. For further information, see A-45A of Temporary Regulations section 301.6111-1T. Note: The filing of an amended application will not affect the determination whether the initial application would be subject to any applicable penalty. In addition, if the initial application was timely filed and contained complete and accurate information, the penalty under section 6707 will not be imposed as a result of the information in an amended application. Keeping Lists of Investors Any person who organizes or sells an interest in any tax shelter required to be registered or for which registration is suspended generally is also required to keep a list showing the name, address, and identifying number of each investor. The requirements for keeping lists of investors are specified in Temporary Regulations section 301.6112-1T. Penalties If a tax shelter organizer required to register a tax shelter fails to do so when required, or files false or incomplete information, a penalty may be charged equal to the greater of $500 or 1% of the aggregate amount invested in the shelter. No penalty will be charged if the organizer has reasonable cause for failing to comply with the registration requirements. Any person who is required to furnish a tax shelter registration number to investors in the tax shelter and who fails to do so will be charged a penalty of $100 for each failure. A person required to keep a list of investors may be charged a penalty for each investor who is required to be on the list but is omitted. The penalty is $50 for each omission, limited to a maximum of $100,000 per year. No penalty will be charged if the omission was due to reasonable cause and not due to willful neglect. An additional civil penalty is imposed against any person who directly or indirectly organizes or promotes an abusive tax shelter. The penalty also applies to persons who cause other parties to make or furnish false or fraudulent statements or gross valuation overstatements that promote the abusive tax shelter. The penalty is equal to the lesser of $1,000 or 100% of the gross income derived (or to be derived) by that person from that activity. Penalties are also imposed against persons who knowingly aid and abet in the understatement of the tax liability of another person. The penalty is $1,000 ($10,000 for corporate tax returns and documents). Definitions Principal organizer. A person principally responsible for organizing a tax shelter is any person who discovers, creates, investigates, or initiates the investment, devises the business or financial plans for the investment, or carries out those plans through negotiations or transactions with others. Participation in the organization of a tax shelter. Participation in the organization of a tax shelter includes the performance of any act (directly or through an agent) related to the establishment of the tax shelter. Participation in the management of a tax shelter. Participation in the management of a tax shelter includes managing the assets of the tax shelter or directing or having supervisory authority for its business activities. Preparing the Form A registration number may not be issued if an incomplete application is filed. You must make an entry on Form 8264 whenever an item is applicable. If you need more space, attach a statement or use the Explanation of Items section on page 2. You may incorporate information contained in other documents. If you do, attach copies of the documents and specify the page number of the incorporated material. When dollar amounts are called for, use whole dollar amounts. Note: If an item does not apply or you do not know the requested information, leave the item blank and explain on page 2 why it does not apply or why you do not know the requested information. Participation in the sale of a tax shelter. Participation in the sale of a tax shelter includes any marketing activities (directly or through an agent) with respect to an investment. For more detailed information concerning the terms defined above, see A-25 through A-33 of Temporary Regulations section 301.6111-1T. Substantial investment. A substantial investment is one in which the total amount that may be offered for sale to all investors exceeds $250,000 and at least five investors are expected. The total amount offered for sale is the total amount to be received from the sale of interests in the investment. It includes all cash, fair market value of property contributed, and indebtedness received in exchange for interests. For the purpose of determining whether five or more investors are expected in an investment involving real property (and related personal property) used as a farm for farming purposes, interests in the investment expected to be held by a husband and wife, their children and parents, and the spouses of their children will be treated as held by one investor. Aggregation of similar plans or arrangements. Generally, for purposes of determining whether investments are parts of a substantial investment, investments offered by the same person or related persons that involve similar business assets and similar plans or arrangements are aggregated. However, investments exempt from registration (see paragraphs 3 and 4 under Exemptions From Registration on page 1) because they are sold or leased to or involve rendition of services to persons who are reasonably expected to use the property or services for either personal use or in their principal active trade or business are not aggregated with similar investments by persons who are expected to use the property or services for other purposes. See A-22 and A-24A of Temporary Regulations section 301.6111-1T. Tax shelter ratio. The tax shelter ratio with respect to any year for any investor is the ratio that the aggregate amount of deductions and 350% of the credits that are represented or that will be represented as potentially allowable to an investor under subtitle A of the Internal Revenue Code, for all periods up to (and including) the close of the year, bears to the investment base for the investor as of the close of the year. Use the Tax Shelter Ratio Worksheet on page 2 of Form 8264 to compute tax shelter ratios. For purposes of computing the tax shelter ratio for a year, general partners in a limited partnership will not be treated as investors in the partnership if the general partners' aggregate interest in each item of partnership income, gain, loss, deduction, and credit for the year is not expected to exceed 2%. For purposes other than the computation of the tax shelter ratio, however, general partners will be treated as investors. The term year means the tax year of a tax shelter, or if the tax shelter has no tax year, the calendar year. Potentially allowable deduction or credit. A deduction or credit is considered to be represented as being potentially allowable to an investor if any oral or written statement is made in connection with the offering for sale of an interest in an investment indicating that a tax deduction or credit is available or may be used to reduce Federal taxable income or Page 2 Federal income tax. Representations may be made, for example, as advertisements, written offering materials, prospectuses, or tax opinions, and include general representations that tax benefits are available. For example, an advertisement stating that “purchase of a restaurant includes trade fixtures (5-year write-off)” is considered an explicit representation of tax benefits. In addition, if any explicit representation is made regarding any tax benefit, all deductions or credits typically associated with the investment will be treated as having been represented as potentially allowable. See A-8 through A-12 of Temporary Regulations section 301.6111-1T and the instructions for the Tax Shelter Ratio Worksheet for additional information about potentially allowable deductions or credits. Investment base. The investment base for any year is the cumulative amount of money and the adjusted basis of other property (reduced by any liability to which the other property is subject) that is unconditionally required to be contributed or paid directly to the tax shelter by the investor before the close of the year. Amounts which reduce the investment base are listed in the instructions on page 4 for line 11 of the Tax Shelter Ratio Worksheet. Specific Instructions Part I The tax shelter name will be that of the tax shelter entity if the entity has an employer identification number separate from that of the principal organizer. If the tax shelter consists of Schedule C (Form 1040) or Schedule F (Form 1040) activities and there is no tax shelter entity, provide the name, address, identifying number, and the daytime telephone number of the principal organizer in the left block of Part I. In that case, if you are the principal organizer, the information will be the same in both blocks of Part I. If you are not the principal organizer, enter the information as it relates to you in the right block. In addition, check the box in the right block and separately provide the name, address, identifying number, and the daytime telephone number of the principal organizer. Part II Item 1a. Check the box that describes the tax shelter organization or structure. If you check the “Other” box, specify the type of organization or structure in the space provided. Item 1b. Indicate by checking the appropriate box whether the tax shelter is subject to registration because similar investments have been aggregated to form a substantial investment. The “Yes” box should be checked whether or not separate Forms 8264 are filed for the separate investments aggregated to create a substantial investment. A separate Form 8264 must be completed for each separate investment, aggregated to create a substantial investment, that differs from the other investments so aggregated with respect to any of the following: 1. Principal asset. 2. Accounting methods. 3. Federal or state agencies with which the investment is registered or with which an exemption notice is filed. 4. Methods of financing the purchase of a minimum investment unit. 5. Tax shelter ratio. Do not file separate Forms 8264 for aggregated investments if the investments do not differ for any of the above. You should attach a separate statement to each Form 8264 that shows the name, address, identifying number, and telephone number of all such aggregated investments, whether or not separate Forms 8264 are required to be filed. Note: If possible, all separate forms relating to aggregated investments should be filed together. Items 2a and 2b. Enter in item 2a the six-digit code from the chart beginning on page 6 for the principal business activity of the tax shelter. Where two or more activities are relevant to the operation of the tax shelter, enter in item 2a the code that most specifically describes the operation of the tax shelter; in item 2b, enter the code for the secondary activity. Enter N/A only if no other types of activities or transactions are occurring. Item 3a. Describe the principal asset of the tax shelter (e.g., a building, a computer, a patent, or livestock) acquired or to be acquired. If the tax shelter has more than one asset, the principal asset is the one with the largest adjusted basis. For purposes of completing this item, treat a building and the underlying land as one asset. Blind pools should also specify the asset to be acquired. Item 3b. Check the appropriate box to indicate whether the principal asset was acquired by the tax shelter from a party that is related (within the meaning of section 465(b)(3)(C)) to either the tax shelter or a principal organizer. Check “Yes” if any part of the principal asset is acquired from a related party (e.g., one piece of equipment out of ten, when the ten pieces of equipment constitute the tax shelter's principal asset). Item 3c(1). Enter the total cost (actual or projected) of the principal asset of the tax shelter. Use only the costs of acquiring the asset itself. Do not include any costs associated with the use of the asset. If the tax shelter did not purchase the principal asset, enter the tax shelter's basis in the asset. Item 3c(2). If the principal asset, or any part of it, was acquired by the tax shelter from a related party (i.e., the “Yes” box is checked in item 3b), enter the cost of the principal asset, or the appropriate part of it, when it was first acquired from an unrelated party. If the entire principal asset was acquired by the tax shelter from an unrelated party (i.e., the “No” box is checked in item 3b), leave this item blank. Item 3d. Check the “Yes” box if the principal asset of the tax shelter is or will be located outside the United States and enter its location in the space provided. Check the “No” box if the principal asset is located in the United States and make no entry in the country space. Item 3e. If the principal asset is acquired by more than one means (e.g., if part is purchased and part is constructed), check all the boxes that apply. If it is acquired in whole or in part by a means other than purchase, construction, or lease, check the “Other” box and specify the means of acquisition in the space provided. Item 3f(1). Enter the date the principal asset was acquired by the tax shelter, or the expected acquisition date if the asset has not been acquired by the date the tax shelter is registered. If the principal asset was acquired from a party who is related to the tax shelter or a principal organizer (i.e., the “Yes” box in item 3b is checked), enter the date the asset was first acquired from an unrelated party. Item 3f(2). Enter the date the principal asset was placed in service by the tax shelter, or the expected date if the asset has not been placed in service by the date the tax shelter is registered. Item 4. Enter the accounting method used by the tax shelter. Check only one box. Check “Hybrid” only if the accounting method is a combination of the cash and accrual methods. If you check “Other,” enter a description in the space provided. Note: In general, tax shelters cannot use the cash method. Item 5a. Check the appropriate box to show whether the tax shelter is required to register with Federal or state agencies regulating securities. Item 5b. Check the appropriate box to show, in the case of a tax shelter exempt from registration with Federal or state agencies regulating securities, whether the filing of a notice of such exemption is required. Note: If a tax shelter is not exempt from registration, check the “No” box. Item 5c. If you checked the “Yes” box in either item 5a or 5b, complete items 5c(1) and 5c(2) as applicable. In item 5c(1) check the appropriate boxes for Federal agencies regulating securities. In item 5c(2) enter the states in which the tax shelter is registered with agencies regulating securities, or with which a notice of exemption from securities registration is filed. If the tax shelter is required to register or file an exemption notice in more than five states, enter the five such states in which the highest aggregate amounts are expected to be realized. Item 6. If you (or any person related to you as defined in section 465(b)(3)(C)) were a principal organizer or participated in the organization of other tax shelters that were registered, but you were not the filer of Form 8264 for such other shelters, enter in the space provided the tax shelter registration numbers of up to the five most recently registered of those tax shelters. For example, assume that individuals P and M (a person related to P) participate in the organization of Tax Shelter I, and individuals P and D participate in the organization of Tax Shelter II. Also assume that M files a Form 8264 for Tax Shelter I, and D files a Form 8264 for Tax Shelter II. If P were subsequently a participant in the organization of Tax Shelter III and P filed the Form 8264 for Tax Shelter III, P would be required to enter the registration numbers for Tax Shelter I and Tax Shelter II in item 6 of the Form 8264 filed for Tax Shelter III. Item 7a. The entries in this item summarize the methods of financing that the tax shelter makes available to investors to purchase a minimum investment unit. For purposes of Item 7a, a minimum investment unit is the minimum investment that may be purchased by an investor in the tax shelter and may consist of single, multiple, or fractional units as represented in any offering material. For example, if a prospectus states that subscriptions in a limited partnership will be offered in units of $5,000 each with a minimum subscription of five units per subscriber, the minimum investment unit is $25,000. If there is no minimum investment unit represented, the minimum investment unit is the cost of a typical investment purchased by an individual investor. Page 3 Note: If the tax shelter is a limited partnership, complete items 7a through 9e by providing information concerning the minimum investment unit of a limited partner. 1. Cash. If applicable, check this box and enter in the space provided the minimum amount of cash that is unconditionally required to be contributed or paid by the purchaser of a minimum investment unit during the first 5 years of the tax shelter. 2. Property contributions. If applicable, check this box and enter in the space provided the adjusted basis of any property expected to be contributed by the purchaser of a minimum investment unit during the first 5 years of the tax shelter. 3. Recourse debt. If recourse debt that is available to the purchaser of a minimum investment unit will reduce the investment base, check this box and enter in the space provided the maximum amount of such debt. 4. Nonrecourse debt. If nonrecourse debt that is available to the purchaser of a minimum investment unit will reduce the investment base, check this box and enter in the space provided the maximum amount of such debt. 5. Other. If applicable, check this box and enter in the space provided the maximum amount of any financing that the purchaser of a minimum investment unit can obtain under any other financing method. Also, describe such other financing method in the space provided. Item 7a(6). Add items 7a(1) through 7a(5). This should be the total acquisition cost for a minimum investment unit. If it is not, provide an explanation. For example, if the cost of a minimum investment unit is $50,000, with the purchaser putting $5,000 cash down and financing the remaining $45,000 with a nonrecourse loan repayable over 5 years, $5,000 is entered in item 7a(1), $45,000 is entered in item 7a(4), and $50,000 is the total shown in item 7a(6). Item 7b. Enter in the boxes corresponding to the types of financing specified in items 7a(3) through 7a(5) the maximum period of time (in whole years) over which such borrowed amounts may be repaid. Item 7c. If applicable, check the appropriate box to indicate whether any of the investor's financing is expected to be collateralized by one or more letters of credit or whether any of the tax shelter's financing is expected to be collateralized by letters of credit executed by the investors. Item 7d. If applicable, check the box marked “Unrelated party” and enter the maximum percentage of the financing included in item 7a that may be borrowed by an investor from a party who is not the tax shelter, a participating person, or a related person (as defined in section 465(b)(3)(C)), but which reduces the investment base because it will be arranged by the tax shelter, a participating person, or a related person. If applicable, check the box marked “Related party” and enter the maximum percentage of the financing included in item 7a that is expected to be borrowed by an investor from the tax shelter, a participating person, or a related person, and which reduces the investment base. Item 7e. If no foreign-connected financing is available, check the box. See the instructions for line 11(3) of the Tax Shelter Ratio Worksheet for the definition of foreign-connected financing. If any of the financing included in item 7a is foreign-connected financing, enter the maximum dollar amount of such financing and the foreign country, foreign possession, or U.S. possession in which the lender is located. If foreign-connected financing is available from more than one foreign country, foreign possession, or U.S. possession, enter in the right-hand space the country, foreign possession, or U.S. possession from which the greatest dollar amount of such financing is available and the portion (in dollars) of the amount entered in the left-hand space that is available from such country or possession. Items 8a and 8b. Enter the dollar amount of gross deductions under subtitle A of the Code represented as potentially allowable over the first 5 years to the purchaser of a minimum investment unit in the tax shelter. In addition, from the list below, enter in 8b the codes for the two largest deductions, in dollar terms, represented as being potentially allowable to an investor in the tax shelter. 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 99 Amortization Charitable contributions Demolition expenses Depletion—oil and gas Depletion—other Depreciation Feed expenses Consulting fees Loan placement fees Management fees Marketing fees Fees—other Financing charges Guaranteed payments Intangible drilling costs Interest expense Legal expenses Mining development costs Ordinary loss from sale of an asset Rehabilitation expenses Rental expenses Research and experimental expenditures Royalties—oil, gas, and mineral Royalties—other Soil and water conservation expenditures Other shelter exceeds the highest tax shelter ratio for any limited partner for such year, the tax shelter organizer also must attach a statement to Form 8264 providing the information requested in items 7a through 9e for the minimum investment unit of a general partner. Use the Tax Shelter Ratio Worksheet on page 2 of Form 8264 to figure the tax shelter ratio for any investor for each of the first 5 years of the tax shelter. See the Tax Shelter Ratio Worksheet instructions below. Figure the tax shelter ratio to two decimal places, rounded off. For example, if line 15, column (a) of the worksheet is 6.654, enter 6.65 in item 9a on page 1 of the form; if line 15, column (b) is 14.735, enter 14.74 in item 9b. Item 10. Enter the maximum aggregate amount to be received from the sale of investment units in the tax shelter, as represented in any offering material. If there is no maximum aggregate amount, enter the aggregate amount reasonably expected to be received from the sale of investment units. Item 11a. Enter the maximum number of investors that potentially can participate in the tax shelter, as represented in any offering material. If there is no maximum number of investors, enter the number of investors reasonably expected to participate in the tax shelter. If investors are required to purchase multiple units, or are permitted to purchase fractional units, attach an explanation, including the numbers of investors expected in all three categories (i.e., single, multiple, and fractional units). Item 11b. Enter the maximum number of investment units in the tax shelter that potentially can be sold, as represented in any offering material. If there is no maximum number represented, enter the number reasonably expected to be sold. Who Must Sign Tax shelter organizer. Form 8264 must be signed by the tax shelter organizer. Paid preparer's information. If someone prepares Form 8264 and does not charge for it, that person should not sign the form. Generally, anyone who is paid to prepare Form 8264 must sign it and fill in the other blanks in the Paid Preparer's Use Only area of the form. The preparer required to sign Form 8264 must complete the required preparer information and: q Sign it, by hand, in the space provided for the preparer's signature. Signature stamps or labels are not acceptable. q Give the organizer a copy of Form 8264 in addition to the copy to be filed with the IRS. The preparer should enter the daytime telephone number where he or she may be reached. Items 8c and 8d. Enter in 8c the dollar amount of total credits under subtitle A of the Code represented as potentially allowable over the first 5 years to the purchaser of a minimum investment unit in the tax shelter. Also, from the list below, enter in 8d the codes for the two largest credits, in dollar terms, represented as being potentially allowable to an investor in the tax shelter. 01 02 07 08 09 99 Energy credit (section 48(a)) Credit for increasing research activities (section 41) Orphan drug credit (section 45C) Rehabilitation credit (section 47) Low-income housing credit (section 42) Other Items 9a–9e. Enter the highest tax shelter ratio for any investor as of the close of each of the first 5 years of the tax shelter. For this purpose, general partners in a limited partnership will not be treated as investors in the partnership if the aggregate interest of all general partners in each item of partnership income, gain, loss, deduction, and credit for such year is not expected to exceed 2%. If the general partner is treated as an investor and the tax shelter ratio for the general partner as of the close of any of the first 5 years of the tax Tax Shelter Ratio Worksheet Gross deductions and total credits. For purposes of the tax shelter ratio, the deductions and credits to be taken into account are gross deductions and total credits potentially allowable for the investment. They are not offset or reduced by any income derived or to be derived from the investment, any potential tax liability resulting from the investment, any potential recapture of deductions or credits, or any deductions or credits that may not be currently allowable because of the passive activity limitations. Page 4 Interest. Interest on a debt obligation incurred to acquire a tax shelter interest is taken into account if the deduction for such interest is explicitly represented as being allowable. Also, interest on any debt obligation, the proceeds of which reduce the investment base, is taken into account regardless of whether a deduction for such interest is specifically represented as being allowable. See the instructions for line 11 of this worksheet for information on debts that reduce the investment base. Aggregated investments. In the case of aggregated investments for which multiple Forms 8264 must be completed (see the instructions for item 1b), compute for each separate Form 8264 the highest tax shelter ratio for an investor in the investments to which such Form 8264 relates. Enter this ratio in the appropriate space for item 9 of each of the separate Forms 8264. Line 1. Enter the amount of gross deductions represented as being potentially allowable to the investor for the particular year. Line 8. Enter the amount of cash to be contributed by the investor. Line 9. Enter the adjusted basis of property (reduced by any liability to which the property is subject) to be contributed by the investor. Line 11. Enter the sum of the following five items: 1. Any amount (whether recourse or nonrecourse) borrowed by the investor from a participating person, or from any person related (as defined in section 465(b)(3)(C)) to a participating person, unless the amount is unconditionally required to be repaid by the investor before the close of the year for which the determination is being made. A participating person is one who participated in the organization, sale, or management of the investment or who has an interest (other than an interest as a creditor) in the investment. An amount is unconditionally required to be repaid only if any offering material in which the amount is described and any agreement relating to the amount so provides. Amounts that are not considered as unconditionally required to be repaid, and therefore reduce the investment base, include: q An amount that is to be repaid only from the earnings of the investment. q An amount that will be, or is expected to be, reloaned to the investor during the 5–year period ending after the date the investment is offered for sale. 2. Any amount (whether recourse or nonrecourse) borrowed from any person if the loan is arranged by a participating or related person, unless the amount is unconditionally required to be repaid by the investor before the close of the year for which the determination is being made. Any borrowing that is represented, either orally or in writing, as being available from a specific source will be treated as arranged by the participating or related person, whether or not a commitment to provide the financing is made, if such person provides information to the lender relating to the investment or otherwise informs the lender about the investment. However, in the case of an amount borrowed on a recourse basis, the fact that a lender who is actively and regularly engaged in the business of lending money obtained information relating to the investment, from a participating or related person, solely in response to a lender's request made in connection with such borrowing, will not, by itself, result in a determination that the loan is arranged by a participating or related person. 3. Any amount borrowed, directly or indirectly, from a lender located outside the United States (“foreign-connected financing”) of which the participating or related person knows or has reason to know. 4. Amounts that are to be held for the benefit of investors in cash, cash equivalents, or marketable securities. 5. Any distributions of cash or property that will be made without regard to the income of the tax shelter, but only to the extent such distributions exceed the amount to be held as of the close of the year in cash, cash equivalents, or marketable securities. 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. 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 average time is: Recordkeeping ........................ 33 hr., 14 min. Learning about the law or the form .......................................... 2 hr., 41 min. Preparing, copying, assembling, and sending the form to the IRS ........................ 3 hr., 20 min. 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 write to the Tax Forms Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001. DO NOT send the form to this address. Instead, see Where To File on page 1. Page 5 Codes for Principal Business Activity Agriculture, Forestry, Fishing and Hunting Code Crop Production 111100 Oilseed & Grain Farming 111210 Vegetable & Melon Farming (including potatoes & yams) 111300 Fruit & Tree Nut Farming 111400 Greenhouse, Nursery, & Floriculture Production 111900 Other Crop Farming (including tobacco, cotton, sugarcane, hay, peanut, sugar beet & all other crop farming) Animal Production 112111 Beef Cattle Ranching & Farming 112112 Cattle Feedlots 112120 Dairy Cattle & Milk Production 112210 Hog & Pig Farming 112300 Poultry & Egg Production 112400 Sheep & Goat Farming 112510 Animal Aquaculture (including shellfish & finfish farms & hatcheries) 112900 Other Animal Production Forestry and Logging 113110 Timber Tract Operations 113210 Forest Nurseries & Gathering of Forest Products 113310 Logging Fishing, Hunting and Trapping 114110 Fishing 114210 Hunting & Trapping Support Activities for Agriculture and Forestry 115110 Support Activities for Crop Production (including cotton ginning, soil preparation, planting, & cultivating) 115210 Support Activities for Animal Production 115310 Support Activities For Forestry Code 325500 Paint, Coating, & Adhesive Mfg 325600 Soap, Cleaning Compound, & Toilet Preparation Mfg 325900 Other Chemical Product & Preparation Mfg Plastics and Rubber Products Manufacturing 326100 Plastics Product Mfg 326200 Rubber Product Mfg Nonmetallic Mineral Product Manufacturing 327100 Clay Product & Refractory Mfg 327210 Glass & Glass Product Mfg 327300 Cement & Concrete Product Mfg 327400 Lime & Gypsum Product Mfg 327900 Other Nonmetallic Mineral Product Mfg Primary Metal Manufacturing 331110 Iron & Steel Mills & Ferroalloy Mfg 331200 Steel Product Mfg from Purchased Steel 331310 Alumina & Aluminum Production & Processing 331400 Nonferrous Metal (except Aluminum) Production & Processing 331500 Foundries Fabricated Metal Product Manufacturing 332110 Forging & Stamping 332210 Cutlery & Handtool Mfg 332300 Architectural & Structural Metals Mfg 332400 Boiler, Tank, & Shipping Container Mfg 332510 Hardware Mfg 332610 Spring & Wire Product Mfg 332700 Machine Shops; Turned Product; & Screw, Nut, & Bolt Mfg 332810 Coating, Engraving, Heat Treating, & Allied Activities 332900 Other Fabricated Metal Product Mfg Machinery Manufacturing 333100 Agriculture, Construction, & Mining Machinery Mfg 333200 Industrial Machinery Mfg 333310 Commercial & Service Industry Machinery Mfg 333410 Ventilation, Heating, Air-Conditioning, & Commercial Refrigeration Equipment Mfg 333510 Metalworking Machinery Mfg 333610 Engine, Turbine & Power Transmission Equipment Mfg 333900 Other General Purpose Machinery Mfg Computer and Electronic Product Manufacturing 334110 Computer & Peripheral Equipment Mfg 334200 Communications Equipment Mfg 334310 Audio & Video Equipment Mfg 334410 Semiconductor & Other Electronic Component Mfg 334500 Navigational, Measuring, Electromedical, & Control Instruments Mfg 334610 Manufacturing & Reproducing Magnetic & Optical Media Electrical Equipment, Appliance, and Component Manufacturing 335100 Electric Lighting Equipment Mfg 335200 Household Appliance Mfg 335310 Electrical Equipment Mfg 335900 Other Electrical Equipment & Component Mfg Transportation Equipment Manufacturing 336100 Motor Vehicle Mfg 336210 Motor Vehicle Body & Trailer Mfg 336300 Motor Vehicle Parts Mfg Code 336410 Aerospace Product & Parts Mfg 336510 Railroad Rolling Stock Mfg 336610 Ship & Boat Building 336990 Other Transportation Equipment Mfg Furniture and Related Product Manufacturing 337000 Furniture & Related Product Manufacturing Miscellaneous Manufacturing 339110 Medical Equipment & Supplies Mfg 339900 Other Miscellaneous Manufacturing Code 235610 Roofing, Siding, & Sheet Metal Contractors 235710 Concrete Contractors 235810 Water Well Drilling Contractors 235900 Other Special Trade Contractors Manufacturing Food Manufacturing 311110 Animal Food Mfg 311200 Grain & Oilseed Milling 311300 Sugar & Confectionery Product Mfg 311400 Fruit & Vegetable Preserving & Specialty Food Mfg 311500 Dairy Product Mfg 311610 Animal Slaughtering & Processing 311710 Seafood Product Preparation & Packaging 311800 Bakeries & Tortilla Mfg 311900 Other Food Mfg (including coffee, tea, flavorings & seasonings) Beverage and Tobacco Product Manufacturing 312110 Soft Drink & Ice Mfg 312120 Breweries 312130 Wineries 312140 Distilleries 312200 Tobacco Manufacturing Textile Mills and Textile Product Mills 313000 Textile Mills 314000 Textile Product Mills Apparel Manufacturing 315100 Apparel Knitting Mills 315210 Cut & Sew Apparel Contractors 315220 Men’s & Boys’ Cut & Sew Apparel Mfg 315230 Women’s & Girls’ Cut & Sew Apparel Mfg 315290 Other Cut & Sew Apparel Mfg 315990 Apparel Accessories & Other Apparel Mfg Leather and Allied Product Manufacturing 316110 Leather & Hide Tanning & Finishing 316210 Footwear Mfg (including rubber & plastics) 316990 Other Leather & Allied Product Mfg Wood Product Manufacturing 321110 Sawmills & Wood Preservation 321210 Veneer, Plywood, & Engineered Wood Product Mfg 321900 Other Wood Product Mfg Paper Manufacturing 322100 Pulp, Paper, & Paperboard Mills 322200 Converted Paper Product Mfg Printing and Related Support Activities 323100 Printing & Related Support Activities Petroleum and Coal Products Manufacturing 324110 Petroleum Refineries (including integrated) 324120 Asphalt Paving, Roofing, & Saturated Materials Mfg 324190 Other Petroleum & Coal Products Mfg Chemical Manufacturing 325100 Basic Chemical Mfg 325200 Resin, Synthetic Rubber, & Artificial & Synthetic Fibers & Filaments Mfg 325300 Pesticide, Fertilizer, & Other Agricultural Chemical Mfg 325410 Pharmaceutical & Medicine Mfg Wholesale Trade Wholesale Trade, Durable Goods 421100 Motor Vehicle & Motor Vehicle Parts & Supplies Wholesalers 421200 Furniture & Home Furnishing Wholesalers 421300 Lumber & Other Construction Materials Wholesalers 421400 Professional & Commercial Equipment & Supplies Wholesalers 421500 Metal & Mineral (except Petroleum) Wholesalers 421600 Electrical Goods Wholesalers 421700 Hardware, & Plumbing & Heating Equipment & Supplies Wholesalers 421800 Machinery, Equipment, & Supplies Wholesalers 421910 Sporting & Recreational Goods & Supplies Wholesalers 421920 Toy & Hobby Goods & Supplies Wholesalers 421930 Recyclable Material Wholesalers 421940 Jewelry, Watch, Precious Stone, & Precious Metal Wholesalers 421990 Other Miscellaneous Durable Goods Wholesalers Wholesale Trade, Nondurable Goods 422100 Paper & Paper Product Wholesalers 422210 Drugs & Druggists’ Sundries Wholesalers 422300 Apparel, Piece Goods, & Notions Wholesalers 422400 Grocery & Related Product Wholesalers 422500 Farm Product Raw Material Wholesalers 422600 Chemical & Allied Products Wholesalers 422700 Petroleum & Petroleum Products Wholesalers 422800 Beer, Wine, & Distilled Alcoholic Beverage Wholesalers 422910 Farm Supplies Wholesalers 422920 Book, Periodical, & Newspaper Wholesalers 422930 Flower, Nursery Stock, & Florists’ Supplies Wholesalers 422940 Tobacco & Tobacco Product Wholesalers 422950 Paint, Varnish, & Supplies Wholesalers 422990 Other Miscellaneous Nondurable Goods Wholesalers Mining 211110 212110 212200 212310 212320 Oil & Gas Extraction Coal Mining Metal Ore Mining Stone Mining & Quarrying Sand, Gravel, Clay, & Ceramic & Refractory Minerals Mining & Quarrying 212390 Other Nonmetallic Mineral Mining & Quarrying 213110 Support Activities for Mining Utilities 221100 Electric Power Generation, Transmission & Distribution 221210 Natural Gas Distribution 221300 Water, Sewage & Other Systems Construction Building, Developing, and General Contracting 233110 Land Subdivision & Land Development 233200 Residential Building Construction 233300 Nonresidential Building Construction Heavy Construction 234100 Highway, Street, Bridge, & Tunnel Construction 234900 Other Heavy Construction Special Trade Contractors 235110 Plumbing, Heating, & Air-Conditioning Contractors 235210 Painting & Wall Covering Contractors 235310 Electrical Contractors 235400 Masonry, Drywall, Insulation, & Tile Contractors 235500 Carpentry & Floor Contractors Retail Trade Motor Vehicle and Parts Dealers 441110 New Car Dealers 441120 Used Car Dealers 441210 Recreational Vehicle Dealers 441221 Motorcycle Dealers 441222 Boat Dealers 441229 All Other Motor Vehicle Dealers 441300 Automotive Parts, Accessories, & Tire Stores Furniture and Home Furnishings Stores 442110 Furniture Stores Page 6 Code 442210 Floor Covering Stores 442291 Window Treatment Stores 442299 All Other Home Furnishings Stores Electronics and Appliance Stores 443111 Household Appliance Stores 443112 Radio, Television, & Other Electronics Stores 443120 Computer & Software Stores 443130 Camera & Photographic Supplies Stores Building Material and Garden Equipment and Supplies Dealers 444110 Home Centers 444120 Paint & Wallpaper Stores 444130 Hardware Stores 444190 Other Building Material Dealers 444200 Lawn & Garden Equipment & Supplies Stores Food and Beverage Stores 445110 Supermarkets and Other Grocery (except Convenience) Stores 445120 Convenience Stores 445210 Meat Markets 445220 Fish & Seafood Markets 445230 Fruit & Vegetable Markets 445291 Baked Goods Stores 445292 Confectionery & Nut Stores 445299 All Other Specialty Food Stores 445310 Beer, Wine, & Liquor Stores Health and Personal Care Stores 446110 Pharmacies & Drug Stores 446120 Cosmetics, Beauty Supplies, & Perfume Stores 446130 Optical Goods Stores 446190 Other Health & Personal Care Stores Gasoline Stations 447100 Gasoline Stations (including convenience stores with gas) Clothing and Clothing Accessories Stores 448110 Men’s Clothing Stores 448120 Women’s Clothing Stores 448130 Children’s & Infants’ Clothing Stores 448140 Family Clothing Stores 448150 Clothing Accessories Stores 448190 Other Clothing Stores 448210 Shoe Stores 448310 Jewelry Stores 448320 Luggage & Leather Goods Stores Sporting Goods, Hobby, Book, and Music Stores 451110 Sporting Goods Stores 451120 Hobby, Toy, & Game Stores 451130 Sewing, Needlework, & Piece Goods Stores 451140 Musical Instrument & Supplies Stores 451211 Book Stores 451212 News Dealers & Newsstands 451220 Prerecorded Tape, Compact Disc, & Record Stores General Merchandise Stores 452110 Department stores 452900 Other General Merchandise Stores Miscellaneous Store Retailers 453110 Florists 453210 Office Supplies & Stationery Stores 453220 Gift, Novelty, & Souvenir Stores 453310 Used Merchandise Stores 453910 Pet & Pet Supplies Stores 453920 Art Dealers 453930 Manufactured (Mobile) Home Dealers 453990 All Other Miscellaneous Store Retailers (including tobacco, candle, & trophy shops) Nonstore Retailers 454110 Electronic Shopping & Mail-Order Houses Code 454210 Vending Machine Operators 454311 Heating Oil Dealers 454312 Liquefied Petroleum Gas (Bottled Gas) Dealers 454319 Other Fuel Dealers 454390 Other Direct Selling Establishments (including door-to-door retailing, frozen food plan providers, party plan merchandisers, & coffee-break service providers) Code 513300 Telecommunications (including paging, cellular, satellite, & other telecommunications) Information Services and Data Processing Services 514100 Information Services (including news syndicates, libraries, & on-line information services) 514210 Data Processing Services Code 531320 Offices of Real Estate Appraisers 531390 Other Activities Related to Real Estate Rental and Leasing Services 532100 Automotive Equipment Rental & Leasing 532210 Consumer Electronics & Appliances Rental 532220 Formal Wear & Costume Rental 532230 Video Tape & Disc Rental 532290 Other Consumer Goods Rental 532310 General Rental Centers 532400 Commercial & Industrial Machinery & Equipment Rental & Leasing Lessors of Nonfinancial Intangible Assets (except copyrighted works) 533110 Lessors of Nonfinancial Intangible Assets (except copyrighted works) Transportation and Warehousing Air, Rail, and Water Transportation 481000 Air Transportation 482110 Rail Transportation 483000 Water Transportation Truck Transportation 484110 General Freight Trucking, Local 484120 General Freight Trucking, Long-distance 484200 Specialized Freight Trucking Transit and Ground Passenger Transportation 485110 Urban Transit Systems 485210 Interurban & Rural Bus Transportation 485310 Taxi Service 485320 Limousine Service 485410 School & Employee Bus Transportation 485510 Charter Bus Industry 485990 Other Transit & Ground Passenger Transportation Pipeline Transportation 486000 Pipeline Transportation Scenic & Sightseeing Transportation 487000 Scenic & Sightseeing Transportation Support Activities for Transportation 488100 Support Activities for Air Transportation 488210 Support Activities for Rail Transportation 488300 Support Activities for Water Transportation 488410 Motor Vehicle Towing 488490 Other Support Activities for Road Transportation 488510 Freight Transportation Arrangement 488990 Other Support Activities for Transportation Couriers and Messengers 492110 Couriers 492210 Local Messengers & Local Delivery Warehousing and Storage 493100 Warehousing & Storage Facilities (except lessors of miniwarehouses & selfstorage units) Finance and Insurance Depository Credit Intermediation 522110 Commercial Banking 522120 Savings Institutions 522130 Credit Unions 522190 Other Depository Credit Intermediation Nondepository Credit Intermediation 522210 Credit Card Issuing 522220 Sales Financing 522291 Consumer Lending 522292 Real Estate Credit (including mortgage bankers & originators) 522293 International Trade Financing 522294 Secondary Market Financing 522298 All Other Nondepository Credit Intermediation Activities Related to Credit Intermediation 522300 Activities Related to Credit Intermediation (including loan brokers) Securities, Commodity Contracts, and Other Financial Investments and Related Activities 523110 Investment Banking & Securities Dealing 523120 Securities Brokerage 523130 Commodity Contracts Dealing 523140 Commodity Contracts Brokerage 523210 Securities & Commodity Exchanges 523900 Other Financial Investment Activities (including portfolio management & investment advice) Insurance Carriers and Related Activities 524140 Direct Life, Health, & Medical Insurance & Reinsurance Carriers 524150 Direct Insurance & Reinsurance (except Life, Health & Medical) Carriers 524210 Insurance Agencies & Brokerages 524290 Other Insurance Related Activities Funds, Trusts, and Other Financial Vehicles 525100 Insurance & Employee Benefit Funds 525910 Open-End Investment Funds (Form 1120-RIC) 525920 Trusts, Estates, & Agency Accounts 525930 Real Estate Investment Trusts (Form 1120-REIT) 525990 Other Financial Vehicles Professional, Scientific, and Technical Services Legal Services 541110 Offices of Lawyers 541190 Other Legal Services Accounting, Tax Preparation, Bookkeeping, and Payroll Services 541211 Offices of Certified Public Accountants 541213 Tax Preparation Services 541214 Payroll Services 541219 Other Accounting Services Architectural, Engineering, and Related Services 541310 Architectural Services 541320 Landscape Architecture Services 541330 Engineering Services 541340 Drafting Services 541350 Building Inspection Services 541360 Geophysical Surveying & Mapping Services 541370 Surveying & Mapping (except Geophysical) Services 541380 Testing Laboratories Specialized Design Services 541400 Specialized Design Services (including interior, industrial, graphic, & fashion design) Computer Systems Design and Related Services 541511 Custom Computer Programming Services 541512 Computer Systems Design Services 541513 Computer Facilities Management Services 541519 Other Computer Related Services Other Professional, Scientific, and Technical Services 541600 Management, Scientific, & Technical Consulting Services 541700 Scientific Research & Development Services 541800 Advertising & Related Services 541910 Marketing Research & Public Opinion Polling 541920 Photographic Services 541930 Translation & Interpretation Services 541940 Veterinary Services 541990 All Other Professional, Scientific, & Technical Services Information Publishing Industries 511110 Newspaper Publishers 511120 Periodical Publishers 511130 Book Publishers 511140 Database & Directory Publishers 511190 Other Publishers 511210 Software Publishers Motion Picture and Sound Recording Industries 512100 Motion Picture & Video Industries (except video rental) 512200 Sound Recording Industries Broadcasting and Telecommunications 513100 Radio & Television Broadcasting 513200 Cable Networks & Program Distribution Real Estate and Rental and Leasing Real Estate 531110 Lessors of Residential Buildings & Dwellings 531120 Lessors of Nonresidential Buildings (except Miniwarehouses) 531130 Lessors of Miniwarehouses & Self-Storage Units 531190 Lessors of Other Real Estate Property 531210 Offices of Real Estate Agents & Brokers 531310 Real Estate Property Managers Management of Companies (Holding Companies) 551111 Offices of Bank Holding Companies 551112 Offices of Other Holding Companies Page 7 Code Code Offices 621310 621320 621330 of Other Health Practitioners Offices of Chiropractors Offices of Optometrists Offices of Mental Health Practitioners (except Physicians) 621340 Offices of Physical, Occupational & Speech Therapists, & Audiologists 621391 Offices of Podiatrists 621399 Offices of All Other Miscellaneous Health Practitioners Outpatient Care Centers 621410 Family Planning Centers 621420 Outpatient Mental Health & Substance Abuse Centers 621491 HMO Medical Centers 621492 Kidney Dialysis Centers 621493 Freestanding Ambulatory Surgical & Emergency Centers 621498 All Other Outpatient Care Centers Medical and Diagnostic Laboratories 621510 Medical & Diagnostic Laboratories Home Health Care Services 621610 Home Health Care Services Other Ambulatory Health Care Services 621900 Other Ambulatory Health Care Services (including ambulance services & blood & organ banks) Hospitals 622000 Hospitals Nursing and Residential Care Facilities 623000 Nursing & Residential Care Facilities Social Assistance 624100 Individual & Family Services 624200 Community Food & Housing, & Emergency & Other Relief Services 624310 Vocational Rehabilitation Services 624410 Child Day Care Services Code Code Administrative and Support and Waste Management and Remediation Services Administrative and Support Services 561110 Office Administrative Services 561210 Facilities Support Services 561300 Employment Services 561410 Document Preparation Services 561420 Telephone Call Centers 561430 Business Service Centers (including private mail centers & copy shops) 561440 Collection Agencies 561450 Credit Bureaus 561490 Other Business Support Services (including repossession services, court reporting, & stenotype services) 561500 Travel Arrangement & Reservation Services 561600 Investigation & Security Services 561710 Exterminating & Pest Control Services 561720 Janitorial Services 561730 Landscaping Services 561740 Carpet & Upholstery Cleaning Services 561790 Other Services to Buildings & Dwellings 561900 Other Support Services (including packaging & labeling services, & convention & trade show organizers) Waste Management and Remediation Services 562000 Waste Management & Remediation Services Arts, Entertainment, and Recreation Performing Arts, Spectator Sports, and Related Industries 711100 Performing Arts Companies 711210 Spectator Sports (including sports clubs & racetracks) 711300 Promoters of Performing Arts, Sports, & Similar Events 711410 Agents & Managers for Artists, Athletes, Entertainers, & Other Public Figures 711510 Independent Artists, Writers, & Performers Museums, Historical Sites, and Similar Institutions 712100 Museums, Historical Sites, & Similar Institutions Amusement, Gambling, and Recreation Industries 713100 Amusement Parks & Arcades 713200 Gambling Industries 713900 Other Amusement & Recreation Industries (including golf courses, skiing facilities, marinas, fitness centers, & bowling centers) Other Services Repair and Maintenance 811110 Automotive Mechanical & Electrical Repair & Maintenance 811120 Automotive Body, Paint, Interior, & Glass Repair 811190 Other Automotive Repair & Maintenance (including oil change & lubrication shops & car washes) 811210 Electronic & Precision Equipment Repair & Maintenance 811310 Commercial & Industrial Machinery & Equipment (except Automotive & Electronic) Repair & Maintenance 811410 Home & Garden Equipment & Appliance Repair & Maintenance 811420 Reupholstery & Furniture Repair 811430 Footwear & Leather Goods Repair 811490 Other Personal & Household Goods Repair & Maintenance Personal and Laundry Services 812111 Barber Shops 812112 Beauty Salons 812113 Nail Salons 812190 Other Personal Care Services (including diet & weight reducing centers) 812210 Funeral Homes & Funeral Services 812220 Cemeteries & Crematories 812310 Coin-Operated Laundries & Drycleaners 812320 Drycleaning & Laundry Services (except Coin-Operated) 812330 Linen & Uniform Supply 812910 Pet Care (except Veterinary) Services 812920 Photofinishing 812930 Parking Lots & Garages 812990 All Other Personal Services Religious, Grantmaking, Civic, Professional, and Similar Organizations 813000 Religious, Grantmaking, Civic, Professional, & Similar Organizations Accommodation and Food Services Accommodation 721110 Hotels (except casino hotels) & Motels 721120 Casino Hotels 721191 Bed & Breakfast Inns 721199 All Other Traveler Accommodation 721210 RV (Recreational Vehicle) Parks & Recreational Camps 721310 Rooming & Boarding Houses Food Services and Drinking Places 722110 Full-Service Restaurants 722210 Limited-Service Eating Places 722300 Special Food Services (including food service contractors & caterers) 722410 Drinking Places (Alcoholic Beverages) Educational Services 611000 Educational Services (including schools, colleges, & universities) Health Care and Social Assistance Offices of Physicians and Dentists 621111 Offices of Physicians (except mental health specialists) 621112 Offices of Physicians, Mental Health Specialists 621210 Offices of Dentists Page 8