Form 8859 District of Columbia First-Time Homebuyer Credit

Form

8859

Department of the Treasury
Internal Revenue Service

Carryforward of the District of Columbia
First-Time Homebuyer Credit

▶ Information

OMB No. 1545-0074

2013

about Form 8859 and its instructions is at www.irs.gov/form8859.
▶ Attach to Form 1040 or Form 1040NR.

Attachment
Sequence No. 106
Your social security number

Name(s) shown on return

Before you begin, figure the amounts of any of the following credits you are claiming: Adoption credit, mortgage interest
credit, alternative motor vehicle credit, qualified plug-in electric drive motor vehicle credit, and credit for the elderly or
disabled.
1
2
3

4

Credit carryforward from 2012. Enter the amount from line 10 of your 2012 Form 8859
Limitation based on tax liability. Enter the amount from the Tax Liability Limit
Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . .
Current year credit. Enter the smaller of line 1 or line 2. Also include this amount on
Form 1040, line 53, or Form 1040NR, line 50. Check box c on that line and enter
“8859” in the space next to that box . . . . . . . . . . . . . . . . . .

1

Credit carryforward to 2014. Subtract line 3 from line 1 . . . . . . . . . . .

4

2
3

General Instructions

Tax Liability Limit Worksheet—Line 2

Future Developments

1. Enter the amount from Form 1040,
line 46; or Form 1040NR, line 44 .

For the latest information about developments related to
Form 8859 and its instructions, such as legislation enacted
after they were published, go to www.irs.gov/form8859.

Purpose of Form
Use Form 8859 to claim a carryforward of the District of
Columbia first-time homebuyer credit from 2012.

Line 2
Complete the following worksheet to determine the amount
to enter on line 2 of Form 8859.

1.

2. Form 1040 filers: Enter the total of
any amounts from Form 1040, lines
47 through 50; line 12 of the Line 11
Worksheet in Pub. 972*, Form 5695,
line 30; Form 8396, line 9; Form
8839, line 16; Form 8910, line 15;
Form 8936, line 23; and Schedule R
(Form 1040A or 1040), line 22.
Form 1040NR filers: Enter the total
of the amounts from Form 1040NR,
lines 45 through 47; line 12 of the
Line 11 Worksheet in Pub. 972*;
Form 5695, line 30; Form 8396, line
9; Form 8839, line 16; Form 8910,
line 15; and Form 8936, line 23 . .
3. Subtract line 2 from line 1. Enter this
amount on Form 8859, line 2. If zero
or less, enter -0- here and on Form
8859, lines 2 and 3 . . . . . .

2.

3.

*If you are not claiming the child tax credit, you do not need
Pub. 972.

Line 4
Any unused credit shown on line 4 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 your tax return instructions.

Cat. No. 24779G

Form 8859 (2013)