4136 Credit For Federal Tax Paid On Fuels

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INSTRUCTIONS TO PRINTERS
FORM 8900, PAGE 1 OF 2
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
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8900

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Revised proofs
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OMB No. 1545-1983

Qualified Railroad Track Maintenance Credit

(Rev. December 2006)
Department of the Treasury
Internal Revenue Service

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Attachment
Sequence No.

Attach to your tax return.

f
o
s
a
6
t
0
f
0
a
2
r
/
D /07
7
0

Name(s) shown on return

1

Qualified railroad track maintenance expenditures paid or incurred
(see instructions)
2 Enter 50% (.50) of line 1
3a Number of miles of railroad track owned or leased by you (see
instructions)
b Less: number of miles of railroad track owned or leased by you and
assigned to other eligible taxpayers for purposes of this credit (see
instructions)
Enter the name of the assignee (see instructions)
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Signature

144

Identifying number

1
2
3a

3b (

)

c Number of miles of railroad track assigned to you by the owner or
lessee for purposes of this credit (see instructions)
Enter the name of the assignor (see instructions)

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3c
d Total. Combine lines 3a through 3c
4 Multiply line 3d by $3,500
5 Enter the smaller of line 2 or line 4
6 Qualified railroad track maintenance credit from partnerships and S corporations
7 Add lines 5 and 6. Partnerships and S corporations, report this amount on Schedule K;
all others, report the credit on the applicable line of Form 3800 (e.g., line 1o of the 2006
Form 3800)

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 37708X

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3d
4
5
6

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Form

8900

(Rev. 12-2006)