8820 Orphan Drug Credit

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I.R.S. SPECIFICATIONS
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INSTRUCTIONS TO PRINTER
FORM 8820, PAGE 1 of 2
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8820

(Rev. December 2008)

Department of the Treasury
Internal Revenue Service

Name(s) shown on return

1

Action

Date

O.K. to print
Revised proofs
requested

Orphan Drug Credit

OMB No. 1545-1505

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Attachment
Sequence No.

Attach to your tax return.

103

Identifying number

Qualified clinical testing expenses paid or incurred during the tax year

1

2a

2a Current year credit. Multiply line 1 by 50% (.50) (see instructions)

b Enter the portion of the credit from Form 8932, line 2, that is attributable to wages that were also
used to figure the credit on line 2a above

2b

c Subtract line 2b from 2a. If zero or less, enter -0-

2c

3

Orphan drug credit from partnerships, S corporations, estates, or trusts

3

4

Add lines 2c and 3. 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 1h of the 2008 Form 3800)

4

5

Amount allocated to the beneficiaries of the estate or trust (see instructions)

5

6

Estates and trusts. Subtract line 5 from line 4. Report this amount on the applicable line of
Form 3800 (e.g., line 1h of the 2008 Form 3800)

6

For Paperwork Reduction Act Notice, see back of form.

Signature

Cat. No. 11208S

Form

8820

(Rev. 12-2008)