8832 Entity Classification Election

Caution: DRAFT FORM
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8861

Form
(Rev. December 2006)

Department of the Treasury
Internal Revenue Service

Name(s) shown on return

Action

Date

O.K. to print
Revised proofs
requested

Welfare-to-Work Credit

OMB No. 1545-1569

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Signature

Attachment
Sequence No.

Attach to your tax return.

107

Identifying number

Enter on the applicable line below the qualified first- or second-year wages paid or incurred
during the tax year and multiply by the percentage shown for services of employees who began
work for you before the date in the instructions, and are certified as long-term family assistance
recipients.

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a Qualified first-year wages
b Qualified second-year wages

$

3 35% (.35)

1a

$

3 50% (.50)

1b

2

Add lines 1a and 1b. See instructions for the adjustment you must make for salaries and wages

2

3

Welfare-to-work credit from partnerships, S corporations, cooperatives, estates, and trusts

3

4

Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5; partnerships and S corporations,
report this amount on Schedule K; all others, report this amount on the applicable line of Form
3800 (e.g., line 1c of the 2006 Form 3800)
Amount allocated to the patrons of the cooperative or the beneficiaries of the estate or trust (see
instructions)
Cooperatives, estates, and trusts, subtract line 5 from line 4. Report the amount on the applicable
line of Form 3800 (e.g., line 1c of the 2006 Form 3800)

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For Paperwork Reduction Act Notice, see instructions.

Cat. No. 24858E

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Form

8861

(Rev. 12-2006)