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IRS.gov Website
Instructions for Form 8966
taxmap/instr2/i8966-002.htm#en_us_publink10005179

taxmap/instr2/i8966-002.htm#TXMP5e478155
Who Must File(p1)

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Except as otherwise provided in these instructions, you are required to file Form 8966 if you are one of the following persons:
taxmap/instr2/i8966-002.htm#en_us_publink10007445

taxmap/instr2/i8966-002.htm#TXMP0160842f
Special Rules for Certain Form 8966 Filers(p2)

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