4868 Application for Automatic Extension of Time to File U.S.

Caution: DRAFT FORM
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It is subject to change and OMB approval before it
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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8859, PAGE 1 OF 2 (PAGE 2 IS BLANK)
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") 3 279mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

8859

Action

Date

O.K. to print
Revised proofs
requested

OMB No. 1545-0074

District of Columbia First-Time
Homebuyer Credit

Department of the Treasury
Internal Revenue Service

2006

f
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a
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0
a
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D /21
7
0
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©

Name(s) shown on Form 1040

Signature

Attachment
Sequence No.

Attach to Form 1040 or Form 1040NR.

106

Your social security number

Note: The District of Columbia first-time homebuyer credit has expired for homes purchased after 2005. In 2006,
you can only claim a carryforward of the credit from 2005.
Part I

General Information

A Address of home qualifying for the credit (if different from the address shown on Form 1040)
Information from
settlement statement
or deed

Part II
1

B

Lot number

C

Square number

D

Settlement or closing date

Credit Carryforward From 2005

Enter the amount from line 12 of your 2005 Form 8859

Part III
2
3

©

Tax Liability Limit

1

Enter the amount from Form 1040, line 46, or Form 1040NR, line 43
1040 filers: Enter the total of the amounts from Form 1040, lines 47 through 51 and line 53
plus any credits from Form 5695, line 12; Form 8396, line 11; and Form 8839, line 18.

2

3

1040NR filers: Enter the total of the amounts from Form 1040NR, lines 44 through 46 and
line 48 plus any credits from Form 5695, line 12; Form 8396, line 11; and Form 8839, line 18.
4
5
6

Subtract line 3 from line 2. If zero or less, enter -0- here and on line 5 and go to line 6
Current year credit. Enter the smaller of line 1 or line 4. Also include this amount on Form
1040, line 54 and check box c, or Form 1040NR, line 49 and check box c
Credit carryforward to 2007. Subtract line 5 from line 1

General Instructions
Section references are to the Internal Revenue Code.

What’s New
The District of Columbia first-time homebuyer credit has
expired for homes purchased after 2005. In 2006, you can
only claim a carryforward of the credit from 2005.

Purpose of Form
Use Form 8859 to claim a carryforward of the District of
Columbia first-time homebuyer credit from 2005.

Specific Instructions
Line 6
Any unused credit shown on line 6 can be carried forward
until it has been used. You cannot carry the unused credit
back to prior years.

For Paperwork Reduction Act Notice, see above.

4

5
6

Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue
laws of the United States. You are required to give us the
information. We need it to ensure that you are complying
with these laws and to allow us to figure and collect the right
amount of tax.
You are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be
retained as long as their contents may become material in
the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by
section 6103.
The average time and expenses required to complete and
file this form will vary depending on individual circumstances.
For the estimated averages, see the instructions for your
income tax return.
If you have suggestions for making this form simpler, we
would be happy to hear from you. See the instructions for
your income tax return.
Cat. No. 24779G

Form

8859

(2006)