OMB control number

Excise Tax on Structured Settlement Factoring Transactions (Form 8876)

OMB 1545-1826 · TREAS/IRS.

OMB 1545-1826

Form 8876 is used to report and pay the 40% excise tax imposed under section 5891 on the factoring discount of a structured settlement factoring transaction.

The latest form for Excise Tax on Structured Settlement Factoring Transactions (Form 8876) expires 2029-01-31 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Form Form 8876 Excise Tax on Structured Settlement Factoring Transactions Form
2025 1545-1826 supporting statement.docx Supporting Statement A
2025-05522.pdf Supplementary Document
Excise Tax on Structured Settlement Factoring Transactions Form

All Historical Document Collections

202505-1545-004	Extension without change of a currently approved collection	2025-09-26
202205-1545-016 Approved without change	Extension without change of a currently approved collection	2022-07-29
201903-1545-018 Approved without change	Extension without change of a currently approved collection	2019-05-31
201602-1545-010 Approved without change	Extension without change of a currently approved collection	2016-02-29
201212-1545-017 Approved without change	Extension without change of a currently approved collection	2013-01-14
200910-1545-004 Approved without change	Extension without change of a currently approved collection	2009-10-26
200607-1545-021 Approved without change	Extension without change of a currently approved collection	2006-07-13
200307-1545-024 Approved without change	Extension without change of a currently approved collection	2003-07-17
200304-1545-035 Approved without change	No material or nonsubstantive change to a currently approved collection	2003-04-11
200301-1545-011 Approved without change	New collection (Request for a new OMB Control Number)	2003-01-24