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Federal Qualified Railroad Track Maintenance Credit
Extracted from PDF file 2023-federal-form-8900.pdf, last modified December 2023Qualified 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)
Form 8900 (Rev. December 2023)
More about the Federal Form 8900 Corporate Income Tax TY 2023
We last updated the Qualified Railroad Track Maintenance Credit in January 2024, so this is the latest version of Form 8900, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 8900 directly from TaxFormFinder. You can print other Federal tax forms here.
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Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8900 from the Internal Revenue Service in January 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal Form 8900
We have a total of thirteen past-year versions of Form 8900 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 8900
Form 8900 (Rev. December 2023)
2022 Form 8900
Form 8900 (Rev. February 2020)
2021 Form 8900
Form 8900 (Rev. February 2020)
2020 Form 8900
Form 8900 (Rev. February 2020)
2019 Form 8900
Form 8900 (Rev. February 2020)
2018 Form 8900
2018 Form 8900
2011 Form 8900
2011 Form 8900
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