IRS Form 8912 2018 Credit to Holders of Tax Credit Bonds

IRS Form 8912 is a U.S. Department of the Treasury - Internal Revenue Service - issued form also known as the "Credit To Holders Of Tax Credit Bonds".

Download a PDF version of the latest IRS Form 8912 down below or find it on the U.S. Department of the Treasury - Internal Revenue Service Forms website.

Step-by-step Form 8912 instructions can be downloaded by clicking this link.

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8912
OMB No. 1545-2025
Credit to Holders of Tax Credit Bonds
Form
2018
Attach to your tax return.
Department of the Treasury
Attachment
154
Go to www.irs.gov/Form8912 for instructions and the latest information.
Internal Revenue Service
Sequence No.
Identifying number
Name(s) shown on return
Part I
Current Year Credit
1
Bond credit(s) from Part III. Enter the amount from line 14. See instructions .
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1
2
2
Bond credit(s) from Part IV. Enter the amount from line 20. See instructions .
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3
Carryforward of credits for qualified tax credit bonds and build America bonds to 2018 (see
3
instructions) .
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4
Total credit. Add lines 1 through 3. Estates and trusts figuring the credit for a clean renewable
energy bond, go to line 5; Partnerships and S corporations, report this amount on Schedule K.
(You must also issue Form(s) 1097-BTC. See Form 1097-BTC and its instructions.) All others, go
4
to Part II .
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5
Amount allocated to the beneficiaries of the estate or trust.
(You must also issue Form(s)
1097-BTC. See Form 1097-BTC and its instructions.) (see instructions)
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5
6
Estates and trusts. Subtract line 5 from line 4. Use this amount to complete Part II
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6
Part II
Allowable Credit
7
Regular tax before credits:
}
• Individuals. Enter the sum of the amounts from Form 1040, line 11a and Schedule 2 (Form
1040), line 46; or the sum of the amounts from Form 1040NR, lines 42 and 44 .
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• Corporations. Enter the amount from Form 1120, Schedule J, Part I, line 2; or the applicable
line of your return .
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7
• Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a and
1b; or the amount from the applicable line of your return
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8
Alternative minimum tax:
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• Individuals. Enter the amount from Form 6251, line 11.
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8
• Estates and trusts. Enter the amount from Schedule I (Form 1041), line 56 .
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9
Add line 7 and line 8 .
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9
10a Foreign tax credit .
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10a
b Certain allowable credits (see instructions) .
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10b
c General business credit (see instructions)
10c
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d Credit for prior year minimum tax (Form 8801 or Form 8827) .
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10d
e Add lines 10a through 10d .
10e
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11
Net income tax. Subtract line 10e from line 9 .
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11
12
Credit to holders of tax credit bonds allowed for the current year. Enter the smallest of line 4,
line 11, or the amount as limited by the formula in the instructions for line 12. (If line 12 is smaller
than line 4, see instructions.) Estates and trusts, enter the smallest of line 6, line 11, or the
amount as limited by the formula in the instructions for line 12. (If line 12 is smaller than line 6, see
instructions.) Report this amount on Schedule 3 (Form 1040), line 54 or Form 1040NR, line 51;
Form 1120, Schedule J, line 5e; Form 1041, Schedule G, line 2d; or the applicable line of your
return .
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12
8912
For Paperwork Reduction Act Notice, see separate instructions.
Form
(2018)
Cat. No. 37722B
8912
OMB No. 1545-2025
Credit to Holders of Tax Credit Bonds
Form
2018
Attach to your tax return.
Department of the Treasury
Attachment
154
Go to www.irs.gov/Form8912 for instructions and the latest information.
Internal Revenue Service
Sequence No.
Identifying number
Name(s) shown on return
Part I
Current Year Credit
1
Bond credit(s) from Part III. Enter the amount from line 14. See instructions .
.
.
.
.
.
.
.
1
2
2
Bond credit(s) from Part IV. Enter the amount from line 20. See instructions .
.
.
.
.
.
.
.
3
Carryforward of credits for qualified tax credit bonds and build America bonds to 2018 (see
3
instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
Total credit. Add lines 1 through 3. Estates and trusts figuring the credit for a clean renewable
energy bond, go to line 5; Partnerships and S corporations, report this amount on Schedule K.
(You must also issue Form(s) 1097-BTC. See Form 1097-BTC and its instructions.) All others, go
4
to Part II .
.
.
.
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5
Amount allocated to the beneficiaries of the estate or trust.
(You must also issue Form(s)
1097-BTC. See Form 1097-BTC and its instructions.) (see instructions)
.
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.
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.
.
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.
5
6
Estates and trusts. Subtract line 5 from line 4. Use this amount to complete Part II
.
.
.
.
.
6
Part II
Allowable Credit
7
Regular tax before credits:
}
• Individuals. Enter the sum of the amounts from Form 1040, line 11a and Schedule 2 (Form
1040), line 46; or the sum of the amounts from Form 1040NR, lines 42 and 44 .
.
.
.
.
• Corporations. Enter the amount from Form 1120, Schedule J, Part I, line 2; or the applicable
line of your return .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
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.
.
7
• Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a and
1b; or the amount from the applicable line of your return
.
.
.
.
.
.
.
.
.
.
.
.
8
Alternative minimum tax:
}
• Individuals. Enter the amount from Form 6251, line 11.
.
.
.
.
.
.
.
.
.
.
.
.
8
• Estates and trusts. Enter the amount from Schedule I (Form 1041), line 56 .
.
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.
.
.
9
Add line 7 and line 8 .
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9
10a Foreign tax credit .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10a
b Certain allowable credits (see instructions) .
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.
.
.
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.
.
.
10b
c General business credit (see instructions)
10c
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d Credit for prior year minimum tax (Form 8801 or Form 8827) .
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10d
e Add lines 10a through 10d .
10e
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.
.
11
Net income tax. Subtract line 10e from line 9 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Credit to holders of tax credit bonds allowed for the current year. Enter the smallest of line 4,
line 11, or the amount as limited by the formula in the instructions for line 12. (If line 12 is smaller
than line 4, see instructions.) Estates and trusts, enter the smallest of line 6, line 11, or the
amount as limited by the formula in the instructions for line 12. (If line 12 is smaller than line 6, see
instructions.) Report this amount on Schedule 3 (Form 1040), line 54 or Form 1040NR, line 51;
Form 1120, Schedule J, line 5e; Form 1041, Schedule G, line 2d; or the applicable line of your
return .
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12
8912
For Paperwork Reduction Act Notice, see separate instructions.
Form
(2018)
Cat. No. 37722B
2
Form 8912 (2018)
Page
Name(s) shown on return
Identifying number
Part III
Bond credit(s) reported to you on Form(s) 1097-BTC (see instructions)
If you are claiming a bond credit for which you did not receive a Form 1097-BTC, complete Part IV.
Caution: Do not enter any bond credits for bonds issued after 2017.
(a) Name of issuer of Form(s) 1097-BTC
(b1) Identifying number
(b2) Unique identifier
(c) Amount reported on
of issuer of Form(s)
(see instructions)
Form(s) 1097-BTC
1097-BTC
(see instructions)
13
14
Total. Combine the amounts in column (c). Enter here and on line 1 .
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14
8912
Form
(2018)
3
Form 8912 (2018)
Page
Name(s) shown on return
Identifying number
Part IV
Bond credit(s) from bonds held by you and/or your nominee(s) not reported to you on
Form(s) 1097-BTC (see instructions)
Caution: Do not enter any bond credits for bonds issued after 2017.
15
a Bond Issuer's name, city or town, and state
b Bond Issuer's employer identification number
16
a Date bond issued
b Date bond matures
17
Date bond disposed of (if applicable)
(a) CUSIP number. If CUSIP number
(b) Outstanding bond
(c) Credit rate
(d) Multiply
(e) %
(f) Multiply (d) x (e)
not issued, enter principal payment
principal (or for build
(b) x (c)
dates. (Clean renewable energy bonds:
America bonds, interest
Include CUSIP number and principal
payable)
payment dates. Build America bonds:
Include CUSIP number and interest
payment dates.)
18
19
Add the amounts on line 18, column (f) .
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19
20
For a new clean renewable energy bond or a qualified energy conservation bond, multiply the
amount on line 19 by 70% (0.70) and enter the result here. For a clean renewable energy bond,
qualified zone academy bond, qualified school construction bond, or build America bond, enter the
amount from line 19 here. Enter the line 20 amount on line 2. See the instructions for how to report
20
as interest income .
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8912
Form
(2018)

Download IRS Form 8912 2018 Credit to Holders of Tax Credit Bonds

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