Form 8900 Qualified Railroad Track Maintenance Credit

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Version A, Cycle 1

Form

8900

Department of the Treasury
Internal Revenue Service
Name(s) shown on return

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Identifying number

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

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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

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2009

Attachment
Sequence No. 144

Attach to your tax return.

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

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3a

OMB No. 1545-1983

Qualified Railroad Track Maintenance Credit

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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 2009 from passive activities (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Carryforward of any qualified railroad track maintenance credit that originated in a tax year that
began after 2007 . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 9 through 11. Report this amount on Form 3800, line 29g . . . . . . . . . . .

For Paperwork Reduction Act Notice, see instructions.

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Cat. No. 37708X

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Form 8900 (2009)