8845 Indian Employment Credit

Form

8845

(Rev. January 2020)
Department of the Treasury
Internal Revenue Service
Name(s) shown on return

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Indian Employment Credit
▶ Attach
▶ Go

OMB No. 1545-0123

to your tax return.

Attachment
Sequence No. 113

to www.irs.gov/Form8845 for instructions and the latest information.

Identifying number

Total of qualified wages and qualified employee health insurance costs paid or incurred during the
tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calendar year 1993 qualified wages and qualified employee health insurance costs (see instructions).
If none, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Incremental increase. Subtract line 2 from line 1. If zero or less, enter -0- . . . . . . . . . .
Multiply line 3 by 20% (0.20). See instructions for the adjustment you must make to salaries
and wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Indian employment credit from partnerships, S corporations, cooperatives, estates, and trusts . . .
Add lines 4 and 5. Cooperatives, estates, and trusts, go to line 7. Partnerships and S corporations,
stop here and report this amount on Schedule K. All others, stop here and report this amount on Form
3800, Part III, line 1g . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions)
Cooperatives, estates, and trusts, subtract line 7 from line 6. Report this amount on Form 3800, Part
III, line 1g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 16146D

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Form 8845 (Rev. 1-2020)