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Official form guide
Form 8899: Notice of Income From Donated Intellectual Property
IRS Form 8899 is the Notice of Income From Donated Intellectual Property that a donee organization must file to report net income from qualified intellectual property to the donor and the IRS. It is due the last day of the first full month after the donee’s tax year ends.
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IRS Form 8899 - Notice of Income From Donated Intellectual Property
IRS Form 8899 is the Notice of Income From Donated Intellectual Property that a donee organization must file to report net income from qualified intellectual property to the donor and the IRS. It is due the last day of the first full month after the donee’s tax year ends.
Risk Radar
Scan points- 1Missing the filing deadline triggers a penalty.
- 2Failing to file Form 8899 when the donated intellectual property generates net income for the tax year.
- 3Submitting the form after the 10‑year period following the contribution date.
- 4Omitting the required copy of Form 8899 to the donor after filing with the IRS.
- 5Leaving out the description of the qualified intellectual property or its patent number on line 2a.
Plain English
Form 8899 tells the IRS how much money a charity earned from donated inventions or patents. The charity sends this notice to the donor and the IRS so the donor can claim any extra charitable deduction.
Submission Date
- Filing date: 2021-12-07 22:13:45
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a donee organization receives qualified intellectual property that produces net income in a tax year within the 10‑year period after the contribution.
- Do not use it when the donated intellectual property does not produce net income for the donee’s tax year.
- Check Form W‑9 instead when you need the donor’s identifying number.
Form selector
Use this form or another form?
Donor identification needed
Provides the donor’s SSN or EIN required on Form 8899
✓ Ensure the donor has completed and signed Form W‑9
General tax‑exempt organization filing requirements
Contains overall information for tax‑exempt entities and references penalties
✓ Confirm the organization files Form 990 as required
Penalty details for non‑filing
Includes sections 6721‑6724 referenced for penalties
✓ Review penalty sections before submitting
Deadline or filing window
When the donated intellectual property produces net income for a tax year, the donee must file Form 8899. The filing deadline is the last day of the first full month after that tax year ends. No statutory extension is provided in the source.
Checklist
What you need before filling it out
Name of donor
Donor’s legal name · Form 8899 line 1a
Identifying number
Donor’s SSN or EIN · Form 8899 line 1b/c
Description of qualified intellectual property
Patent description and number · Form 8899 line 2a
Qualified donee income
Net income amount from the property · Form 8899 line 3a
Tax year of donee
Calendar or fiscal year details · Form 8899 line 3b
Before you submit
- 1Verify the donee organization is described in section 170(c) and not an excluded private foundation.
- 2Confirm the intellectual property produced net income for the tax year.
- 3Ensure the tax year falls within the 10‑year period after the contribution and does not begin after the legal life expires.
- 4Enter the donor’s name and identifying number accurately.
- 5Provide a complete description of the qualified intellectual property, including patent number if applicable.
- 6Record the qualified donee income amount and select the correct tax year box.
- 7Attach a copy of the donor’s Form W‑9 if the identifying number is not already on file.
- 8Make a copy of the completed Form 8899 for the donor.
- 9Mail the original Form 8899 to the IRS address by the last day of the first full month after the tax year ends.
How to file this form
- 1Gather donor information, including name and SSN/EIN — proof: donor’s completed Form W‑9.
- 2Calculate net income from the qualified intellectual property for the tax year — proof: income worksheet.
- 3Complete Form 8899 with donor details, property description, income amount, and tax year selection — proof: filled form.
- 4Make a copy of the completed Form 8899 for the donor — proof: duplicate copy retained.
- 5Mail the original Form 8899 to the IRS address in Ogden, UT by the required deadline — proof: mailing receipt.
- 6Retain a copy of the filed form and supporting records for your files — proof: archived documents.
Known limitations
- 1The form is not required when the qualified intellectual property does not produce net income.
- 2Private foundations not described in section 170(b)(1)(F) are exempt from filing.
- 3If the tax year begins after the legal life of the donated property expires, filing is not required.
- 4Tax years outside the 10‑year period beginning on the contribution date are excluded.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->Form 8899 (Rev. December 2021) is the current edition; the form directs users to www.irs.gov/Form8899 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. December 2021.
- Fee — Not stated in the official source.
- Mailing address — confirm the IRS address is Department of the Treasury Internal Revenue Service, Ogden, UT 84201-0027.
- Signature — Not stated in the official source.
- OMB number — confirm OMB No. 1545-0047 is present.
- Electronic filing option — Not stated in the official source.
Quick Facts
Downloads
After you file
- 1Keep the filed Form 8899 and all supporting documentation in your records.
- 2Retain books or records as long as they may become material in the administration of any internal revenue law.
- 3Monitor for any IRS notice regarding penalties or required corrections.
- 4If an error is discovered, file an amended Form 8899 with corrected information.
- 5Store the donor’s Form W‑9 with the retained records.
- 6Confirm the donor receives their copy of Form 8899.
Sources
- SRC[Form p.1] — revision date is December 2021.
- SRC[Form p.1] — filing deadline is the last day of the first full month following the close of the donee’s tax year.
- SRC[Form p.1] — mailing address is Department of the Treasury Internal Revenue Service Ogden, UT 84201-0027.
- SRC[Form p.1] — penalty may be applied for failure to file, incomplete or incorrect information.
- SRC[Form p.2] — donor identifying number obtained via Form W‑9.
- SRC[Form p.1] — use this form when qualified intellectual property produces net income within the 10‑year period after the contribution.
- SRC[Form p.1] — do not use when net income not produced.
- SRC[Form p.1] — private foundations excluded per section 170(b)(1)(F).
- SRC[Form p.1] — tax year box options: Calendar year or Fiscal year.
- SRC[Form p.1] — OMB No. 1545-0047 is present.
Common confusion points
Do I need to file if the property broke even?
Net income may be zero, and the form is required only when net income exists.
→ Confirm that net income is greater than zero before filing.
Is my private foundation required to file?
Private foundations are excluded unless described in section 170(b)(1)(F).
→ Verify foundation status against sections 170(c) and 170(b)(1)(F).
Which tax year box should I check?
The form offers calendar year or fiscal year options.
→ Match the donee’s reporting year to the appropriate box.
What address should I mail the form to?
Multiple IRS addresses exist for other forms.
→ Use the address listed on Form 8899: Ogden, UT 84201-0027.
Do I need to include the donor’s SSN or EIN?
Identifying number varies by donor type.
→ Check donor type and use SSN for individuals, EIN for entities.
Is there a filing fee?
The form does not mention any fee.
→ Confirm no fee is required; none is listed on the form.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 990 — includes sections 6721‑6724 that detail penalties for non‑filing.
Questions about IRS Form 8899
What is IRS Form 8899 used for?
Form 8899 tells the IRS how much money a charity earned from donated inventions or patents. The charity sends this notice to the donor and the IRS so the donor can claim any extra charitable deduction.
Who must file IRS Form 8899?
Every donee organization described in section 170(c) (except a private foundation not described in section 170(b)(1)(F)) that receives a qualified intellectual property gift and generates net income must file Form 8899.
What information does IRS Form 8899 require?
The form collects the donor’s name and identifying number, a description of the qualified intellectual property and patent number, the contribution and notice dates, and the amount of qualified donee income for the tax year (line 3a).
When is IRS Form 8899 due?
Form 8899 is due the last day of the first full month following the close of the donee’s tax year.
Where do I file IRS Form 8899?
File Form 8899 at the IRS Service Center in Ogden, UT 84201-0027.
How do I complete IRS Form 8899?
The donee completes the donor and donee identification sections, describes the qualified intellectual property, enters the contribution and notice dates, reports the qualified donee income on line 3a, checks the appropriate tax year box, provides a copy to the donor, and mails the completed form to the IRS address in Ogden, UT.
What happens if IRS Form 8899 is filed incorrectly?
If the organization fails to file by the due date, omits required information, or provides incorrect data, it may be subject to a penalty under sections 6721 through 6724.
Do I need to file if the property broke even?
Net income may be zero, and the form is required only when net income exists. Confirm that net income is greater than zero before filing.
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