Elections Under Section 338 for 
Form   8023                     Corporations Making Qualified Stock Purchases                                    OMB No. 1545-0123
(Rev. October 2023)
Department of the Treasury                           See separate instructions. 
Internal Revenue Service    Information about Form 8023 and its separate instructions is at www.irs.gov/Form8023.
                                                Section A-1—Purchasing Corporation 
Check if Purchasing Corporation is a foreign entity  
1a  Name of purchasing corporation                                                                     1b  Employer identification number 

    Street                                                     City                                    1c  Tax year ending (MM/DD/YYYY)

    State                          ZIP                         Country                                 1d  State or country of incorporation 

                                Section A-2—Common Parent of the Purchasing Corporation 
Check if Common Parent of the Purchasing Corporation is a foreign entity
2a  Name of common parent of purchasing corporation                                                    2b  Employer identification number 

    Street                                                     City                                    2c  Tax year ending (MM/DD/YYYY)

    State                          ZIP                         Country                                 2d  State or country of incorporation 

                                                Section B—Target Corporation 
Check if Target Corporation is a foreign entity
3a  Name of target corporation                                                                         3b  Employer identification number 

    Street                                                     City                                    3c  Tax year ending (MM/DD/YYYY)

    State                          ZIP                         Country                                 3d  State or country of incorporation 

                            Section C—Common Parent of Selling Consolidated Group, Selling Affiliate,   
                                   S Corporation Shareholder, or U.S. Shareholder 
Complete only for a section 338(h)(10) election or if target was a member of a consolidated group or a controlled foreign corporation (CFC) 
or had been a CFC within the preceding 5 years. 
Check if Common Parent of Selling Consolidated Group, Selling Affiliate, S Corporation Shareholder, or U.S. Shareholder is 
a foreign entity
4a  Name of common parent of the selling consolidated group, selling affiliate, U.S. shareholder(s) of 4b  Identifying number(s)
    foreign target corporation, or S corporation shareholder(s)

    Street                                                     City

    State                          ZIP                         Country                                 4c  Tax year ending (MM/DD/YYYY)

                                                Section D—General Information 
5a  Acquisition date (MM/DD/YYYY)               5b   What percentage of target corporation stock was purchased: 
                                                    (i)    During the 12-month acquisition period?         % 
                                                    (ii)   On the acquisition date?          % 

For Paperwork Reduction Act Notice, see separate instructions.          Cat. No. 49972Z                          Form 8023 (Rev. 10-2023) 

Form 8023 (Rev. 10-2023)                                                                                                                                               Page 2 
                                                          Section E—Elections Under Section 338 
6  Check here to make a section 338(h)(10) election for the target corporation listed in Section B             . . . . . . . . .  .                              .   . .
7  Check here to make a section 338 election (other than a section 338(h)(10) election) for the target corporation listed in  
   Section B  .       .  . . .         . . . .            . . .  . . . . .    . .  .               . .   . . . . . . . . . . . .  .                              .   . .
8  If the box on line 7 is checked for the target corporation listed in Section B, check here to make a gain recognition election for that 
   corporation. See instructions         . . .            . . .  . . . . .    . .  .               . .   . . . . . . . . . . . .  .                              .   . .
9  Check here if this form is filed to make a section 338 election for any target corporation in addition to the one listed in  
   Section B  .       .  . . .         . . . .            . . .  . . . . .    . .  .               . .   . . . . . . . . . . . .  .                              .   . .
Purchasing Corporation(s) Signature(s) 
Under penalties of perjury, I state and declare that I am authorized to make the election(s) on lines 6, 7, 8, and 9 on behalf of the purchasing corporation(s). 

Signature of authorized person for purchasing corporation(s)             Date                      Title 
Consolidated Selling Group or Selling Affiliate Signature (Section 338(h)(10) Election) 
Under penalties of perjury, I state and declare that I am authorized to make the section 338(h)(10) election on line 6 on behalf of the common parent of the selling 
consolidated group or on behalf of the selling affiliate. 

Signature of authorized person for the common parent or selling          Date                      Title 
affiliate 

S Corporation Shareholder(s) Signature(s) (Section 338(h)(10) Election) 
Under penalties of perjury, I state and declare that I am a shareholder of the S corporation target or that I am authorized to make the section 338(h)(10) election on  line 6 on 
behalf of that shareholder. If more than one shareholder, attach a schedule with other signatures. 

Signature of S corporation shareholder                                   Date                      Title 

Catalog Number 49972Z                                                  www.irs.gov                                           Form 8023 (Rev. 10-2023) 

Form 8023 (Rev. 10-2023)                                         Page 3 

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Catalog Number 49972Z              www.irs.gov          Form 8023 (Rev. 10-2023)