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Use Form 8697 to figure the interest due or to be refunded under the look-back method of section 460(b)(2) on certain long-term contracts that are accounted for ... Mar 5, 2014 - General Information Regarding Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts. A taxpayer must file Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts, in the tax year in which a contract ... Under this look-back method, taxpayers are required to pay interest for any ...... In determining whether to exercise this authority upon examination of the Form ...Form 8697. (Rev. December 2011). Department of the Treasury. Internal Revenue Service. Interest Computation Under the Look-Back. Method for Completed ... According to the IRS's "Examination and Closing Procedures Form 8697, Look-Back Interest," common look-back errors are as follows: • For refunds requested ... o condonation form, how to form a virginia llc, orange belt form tae kwon do.