Form 8398-2026

1. Click ‘Get Form’ to open it in the editor.
2. Begin by providing a description of your organization’s business in the designated field. This information is crucial for the IRS to understand your operations.
3. Upload a copy of the relevant leasing agreement(s) using the upload feature in our editor. Ensure that all agreements are clear and legible.
4. Detail the functions of all leased employees within your trade or business. Specify if they work full-time and under your organization’s direction.
5. If applicable, describe any qualified plans maintained by the leasing organization, including contributions and benefits for leased employees.
6. Indicate whether services provided by leased employees meet specific criteria outlined in sections 414(n)(2)(A) through (C).
7. Finally, ensure that your plan amendments reflect how leased employees will be treated under your plan, as required by IRS regulations.

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