Form 8900 Qualified Railroad Track Maintenance Credit

Version B, Cycle 3

Form

8900

Department of the Treasury
Internal Revenue Service

▶

▶ Attach to your tax return.
Information about Form 8900 and its separate instructions is at www.irs.gov/form8900.

2015

Attachment
Sequence No. 144
Identifying number

Name(s) shown on return

1

OMB No. 1545-1983

Qualified Railroad Track Maintenance Credit

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

1
Enter 50% (.50) of line 1 . . . . . . . . . . . . . . . . . . . . . . . . .
2
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
d Total. Combine lines 3a through 3c . . . . . . . . . . . . . . . . . . . . ▶ 3d
4
Multiply line 3d by $3,500 . . . . . . . . . . . . . . . . . . . . . . . .
4
5
Enter the smaller of line 2 or line 4 . . . . . . . . . . . . . . . . . . . . .
5
6
Qualified railroad track maintenance credit from partnerships and S corporations (see instructions)
6
7
Add lines 5 and 6. Partnerships and S corporations, report this amount on Schedule K. All
others, report this amount on Form 3800, Part III, line 4g . . . . . . . . . . . . . .
7
2
3a

INTERNAL USE ONLY
DRAFT AS OF
December 21, 2015

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 37708X

Form 8900 (2015)