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pdfForm
8900
(Rev. February 2020)
Department of the Treasury
Internal Revenue Service
Name(s) shown on return
1
Qualified Railroad Track Maintenance Credit
▶
OMB No. 1545-1983
▶ Attach to your tax return.
Go to www.irs.gov/Form8900 for instructions and the latest information.
Attachment
Sequence No. 144
Identifying number
Qualified railroad track maintenance expenditures paid or incurred (see
instructions) . . . . . . . . . . . . . . . . . . . . . .
1
2
Enter 50% (0.50) of line 1
. . . . . . . . . . . . . . . . . . . . . . . . .
2
3a 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
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 37708X
Form 8900 (Rev. 2-2020)
File Type | application/pdf |
File Title | Form 8900 (Rev. February 2020) |
Subject | Fillable |
Author | SE:W:CAR:MP |
File Modified | 2020-02-06 |
File Created | 2020-02-06 |