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    | Instructions for Form 8873 | 2006 Tax Year |  
                     
                        
                           Instructions for Form 8873 - Introductory Material
                            This is archived information that pertains only to the 2006 Tax Year. If youare looking for information for the current tax year, go to the Tax Prep Help Area.
 
                     
                     The Tax Increase Prevention and Reconciliation Act of 2005 repealed the extraterritorial income (ETI) binding contract exception.
                        See Binding
                              contract exception below for details.
                        
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