Recapture of Investment Credit

OMB 1545-0166

IRC section 50(a) and Regulation section 1.47 require that taxpayers attach a statement to their return showing the computation of the recapture tax when investment credit property is disposed of before the end of the recapture period used in the original computation of the investment credit.

The latest form for Recapture of Investment Credit expires 2022-08-31 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Form Form 4255 Recapture of Investment Credit Form
2022_SS_1545-0166.docx Supporting Statement A
Recapture of Investment Credit Form

All Historical Document Collections

202205-1545-022 Approved without change	Extension without change of a currently approved collection	2022-08-31
201811-1545-010 Approved without change	Revision of a currently approved collection	2019-05-31
201512-1545-025 Approved without change	Extension without change of a currently approved collection	2016-01-29
201211-1545-014 Approved without change	Extension without change of a currently approved collection	2012-11-30
200908-1545-040 Approved without change	Extension without change of a currently approved collection	2009-09-02
200605-1545-028 Approved without change	Extension without change of a currently approved collection	2006-05-26
200512-1545-053 Approved without change	No material or nonsubstantive change to a currently approved collection	2005-12-28
200304-1545-028 Approved without change	Revision of a currently approved collection	2003-04-29
200003-1545-034 Approved without change	Extension without change of a currently approved collection	2000-03-31
199704-1545-007 Approved without change	Revision of a currently approved collection	1997-04-02
199402-1545-004 Approved without change	Extension without change of a currently approved collection	1994-02-01
199102-1545-009 Approved without change	Revision of a currently approved collection	1991-02-06
198909-1545-064 Approved with change	No material or nonsubstantive change to a currently approved collection	1989-09-08
198805-1545-008 Approved without change	Revision of a currently approved collection	1988-05-02
198507-1545-014 Approved without change	Revision of a currently approved collection	1985-07-11
198309-1545-019 Approved without change	Revision of a currently approved collection	1983-09-13
198211-1545-011 Approved without change	Revision of a currently approved collection	1982-11-22
198202-1545-008 Approved with change	No material or nonsubstantive change to a currently approved collection	1982-02-15
198111-1545-007 Approved without change	Revision of a currently approved collection	1981-11-11
198110-1545-060 Approved without change	Revision of a currently approved collection	1981-10-21
198104-1545-166 Approved without change	Revision of a currently approved collection	1981-04-01