1.168(f)(8)-1T—Safe-harbor lease information returns concerning qualified mass commuting vehicles (temporary).
In general. Form 6793, Safe Harbor Lease Information Return, is obsolete for safe harbor lease agreements executed after June 30, 1985. The parties to a safe harbor lease agreement under section 168(f)(8) executed after June 30, 1985 must file with their timely filed (including extensions) Federal income tax returns for the taxable year during which the lease term begins a statement containing the following information:
(c)
The date on which the lessee places the property in service, the date on which the lease begins, and the term of the lease;
(d)
The recovery property class of the leased property under section 168(c)(2) (for example, 5-year);
(f)
The unadjusted basis of the property as defined in section 168(d)(1) and its adjusted basis as determined under § 5c.168(f)(8)-6(b)(3); and
(g)
If the lessor is a partnership or grantor trust, the name, address, and taxpayer identification number of the partners or beneficiaries and the service center at which the income tax return of each partner or beneficiary is filed.