Schedule J 5471 Accumulated Earnings and Profits (E&P) of Controlled For

Caution: DRAFT FORM
This is an advance proof copy of an IRS tax form.
It is subject to change and OMB approval before it
is officially released. You can check the scheduled
release date on our web site (www.irs.gov).
If you have any comments on this draft form, you can
submit them to us on our web site. Include the word
DRAFT in your response. You may make comments
anonymously, or you may include your name and
e-mail address or phone number. We will be unable
to respond to all comments due to the high volume
we receive. However, we will carefully consider
each suggestion. So that we can properly consider
your comments, please send them to us within 30
days from the date the draft was posted.

3
TLS, have you
transmitted all R
text files for this
cycle update?

Date

Form

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
Form 8911, PAGE 1 of 2
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
1
FLAT SIZE: 216mm (8 ⁄ 2 ") 3 279mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

8911

Name(s) shown on return

1

Revised proofs
requested

OMB No. 1545-1981

2006

f
o
s
a
6
t
0
f
0
a
2
r
/
D /01
8
0
©

Attachment
Sequence No.

Attach to your tax return.

151

Identifying number

Total Cost of Refueling Property

1

Credit for Business/Investment Use Part of Refueling Property

2

Business/investment use part (see instructions)

2

3

Section 179 expense deduction (see instructions)

3

4

Subtract line 3 from line 2

4

5

Multiply line 4 by 30% (.30)

6

Maximum business/investment use part of credit (see instructions)

6

7

Enter the smaller of line 5 or line 6

7

8

Alternative fuel vehicle refueling property credit from partnerships and S corporations

8

9

Business/investment use part of credit. Add lines 7 and 8. Partnerships and S corporations,
report this amount on Schedule K; all others, report this amount on Form 3800, line 1w

9

Part III

Signature

O.K. to print

Total cost of qualified alternative fuel vehicle refueling property placed in service during the tax year

Part II

Date

Alternative Fuel Vehicle Refueling Property Credit

Department of the Treasury
Internal Revenue Service

Part I

Action

5

Credit for Personal Use Part of Refueling Property

10

Subtract line 2 from line 1. If zero, stop here; do not file this form unless you are claiming a
credit on line 9
11 Multiply line 10 by 30% (.30)
12 Maximum personal use part of credit (see instructions)
13 Enter the smaller of line 11 or line 12
14 Regular tax before credits:
● Individuals. Enter the amount from Form 1040, line 44 (or Form 1040NR,
line 41)
● Other filers. Enter the regular tax before credits from your return
15 Credits that reduce regular tax before the alternative fuel vehicle refueling property credit:
15a
a Foreign tax credit
b Credits from Form 1040, lines 48 through 54 (or Form 1040NR, lines
15b
45 through 49)
15c
c Qualified electric vehicle credit (Form 8834, line 20)
15d
d Alternative motor vehicle credit (Form 8910, line 18)

%

e Add lines 15a through 15d
16 Net regular tax. Subtract line 15e from line 14. If zero or less, stop here; do not file this form unless
you are claiming a credit on line 9
17 Tentative minimum tax (see instructions):
● Individuals. Enter the amount from Form 6251, line 33
● Other filers. Enter the tentative minimum tax from your alternative
minimum tax form or schedule
18 Subtract line 17 from line 16. If zero or less, stop here; do not file this form unless you are claiming
a credit on line 9
19 Personal use part of credit. Enter the smaller of line 13 or 18 here and on Form 1040, line 55;
Form 1040NR, line 50; or the appropriate line of your return. If line 18 is smaller than line 13, see
instructions

%

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 37721Q

10
11
12
13

14

15e
16

17

18

19
Form

8911

(2006)