8900 Qualified Railroad Track Maintenance Credit

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.

2
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 8900, PAGE 1 OF 2
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

8900

Department of the Treasury
Internal Revenue Service

Name(s) shown on return

1

7
8
9
10
11
12

Date

Signature

O.K. to print
Revised proofs
requested

OMB No. 1545-1983

Qualified Railroad Track Maintenance Credit

2008

f
o
s
a
8
t
0
f
0
a
2
r
/
D /03
2
1
©

Qualified railroad track maintenance expenditures paid or incurred
(see instructions)

144

Identifying number

1

2

3a

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 for more information, including required statement

3b (

c Number of miles of railroad track assigned to you by the owner or
lessee for purposes of this credit. See instructions for more
information, including required statement

3c

d Total. Combine lines 3a through 3c
Multiply line 3d by $3,500
Enter the smaller of line 2 or line 4
Qualified railroad track maintenance credit from partnerships and S corporations

Add lines 5 and 6. Partnerships and S corporations, report this amount on Schedule K; all
others, go to line 8
Qualified railroad track maintenance credit included on line 7 from passive activities (see
instructions)
Subtract line 8 from line 7
Qualified railroad track maintenance credit allowed for 2008 from passive activities (see
instructions)
Carryback of the qualified railroad track maintenance credit from 2009 (see instructions)
Add lines 9 through 11. Report this amount on Form 3800, line 29g

For Paperwork Reduction Act Notice, see back of form.

Attachment
Sequence No.

Attach to your tax return.

2 Enter 50% (.50) of line 1
3a Number of miles of railroad track owned or leased by you (see
instructions)

4
5
6

Action

Cat. No. 37708X

)

©

3d
4
5
6

7
8
9
10
11
12

Form

8900

(2008)