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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 8900
for the current year.
IRS Form 8900 Qualified Railroad Track Maintenance Credit
What Is IRS Form 8900?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on February 1, 2020. Check the official IRS-issued instructions before completing and submitting the form.
FAQ
Q: What is IRS Form 8900?A: IRS Form 8900 is a form used to claim the Qualified Railroad Track Maintenance Credit.
Q: What is the Qualified Railroad Track Maintenance Credit?A: The Qualified Railroad Track Maintenance Credit is a tax credit designed to incentivize railroad companies to invest in the maintenance and improvements of their tracks.
Q: Who can claim the Qualified Railroad Track Maintenance Credit?A: Railroad companies who have incurred qualified track maintenance expenses can claim this credit.
Q: What expenses qualify for the credit?A: Expenses related to the maintenance, repair, and preservation of railroad tracks qualify for the credit.
Q: How much is the credit?A: The credit is equal to 50% of the eligible expenses incurred in the tax year.
Q: When is the deadline to file IRS Form 8900?A: The deadline to file IRS Form 8900 is usually the same as the deadline to file your tax return.
Q: What documents do I need to file Form 8900?A: You will need records or receipts of your qualified track maintenance expenses to support your claim.
Q: Can I claim this credit if I am an individual taxpayer?A: No, this credit is only available to qualified railroad companies.
Q: Are there any limitations on the credit?A: Yes, there are certain limitations and qualifications that must be met in order to claim this credit.
Form Details:
- A 1-page form available for download in PDF;
- Actual and valid for filing 2023 taxes;
- Editable, printable, and free;
- Fill out the form in our online filing application.
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