IRS Reasonable Cause Relief

Exhibit 20.1.9-5  (11-20-2007)
Reasonable Cause Relief

Penalty Section Form Reasonable Cause Relief
6038(b) FCs – 5471
FPs – 8865
FCs & FPs with Foreign Disregarded Entities – 8858
Yes
6038(c) FCs – 5471
FPs – 8865
FCs & FPs with Foreign Disregarded Entities – 8858
Yes
6038A(d) 5472 Yes
6038A(e) N/A N/A
6038B(c) 926
8865 Sch O
Yes
6038C(c) 5472 Yes
6038C(d) N/A N/A
6039F(c) 3520 Yes
6039G 8854 Yes
6652(f) N/A Yes
6677(a) 3520 Yes
6677(b) 3520-A Yes
6679 5471, Sch O for § 6046
8865 Sch P for § 6046A
5471 Sch N for § 6035
Yes
6683 1120, Sch PH Yes
6686 1120-DISC,
1120-IC-DISC, or
1120-FSC
Yes
6688 5074
8689
8898
Yes
6689 1116 or 1118
(attach to 1040-X or 1120-X)
Yes

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