Form 8886 July 8, 2019 16 32 64 128 Form 8886 instructions Form 8886 filing requirements Form 8886 pdf Form 88863 Form 8886-t Form 8886 captive insurance Form 88865 Form 8886 example Form 88862 Form 8886 otsa Form 8886 qualifying basis Form 8886 oregon Form 8886 penalty Form 8886 listed transactions Form 8886 reporting requirements