8900 Qualified Railroad Track Maintenance Credit

Form

8900

(Rev. December 2023)
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 40% (0.40) 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. 12-2023)