8845 Indian Employment Credit

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING
This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms and do
not rely on draft forms, instructions, and publications for filing. We do not
release draft forms until we believe we have incorporated all changes (except
when explicitly stated on this coversheet). However, unexpected issues
occasionally arise, or legislation is passed—in this case, we will post a new draft
of the form to alert users that changes were made to the previously posted draft.
Thus, there are never any changes to the last posted draft of a form and the
final revision of the form. Forms and instructions generally are subject to OMB
approval before they can be officially released, so we post only drafts of them
until they are approved. Drafts of instructions and publications usually have
some changes before their final release.
Early release drafts are at IRS.gov/DraftForms and remain there after the
final release is posted at IRS.gov/LatestForms. All information about all forms,
instructions, and pubs is at IRS.gov/Forms.
Almost every form and publication has a page on IRS.gov with a friendly
shortcut. For example, the Form 1040 page is at IRS.gov/Form1040; the Pub.
501 page is at IRS.gov/Pub501; the Form W-4 page is at IRS.gov/W4; and the
Schedule A (Form 1040/SR) page is at IRS.gov/ScheduleA. If typing in a link
above instead of clicking on it, be sure to type the link into the address bar of
your browser, not a Search box.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or publications at IRS.gov/FormsComments. We cannot respond to
all comments due to the high volume we receive and may not be able to
consider many suggestions until the subsequent revision of the product.
If you have comments on reducing paperwork and respondent (filer) burden,
with respect to draft or final forms, please respond to the relevant information
collection through the Federal Register process; for more info, click here.

Form

8845

(Rev. January 2022)
Department of the Treasury
Internal Revenue Service
Name(s) shown on return

1
2
3
4
5
6

7
8

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

DRAFT AS OF
August 24, 2021
DO NOT FILE

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 your deduction
for 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

1

2
3

4
5

6
7

8

Form 8845 (Rev. 1-2022)