Form 8845
(Rev. January 2020)
Department of the Treasury
Internal Revenue Service
Indian Employment Credit
Attach to your tax return.
Go to www.irs.gov/Form8845 for instructions and the latest information.
OMB No. 1545-0123
Attachment
Sequence No.
113
Name(s) shown on return Identifying number
1 Total of qualified wages and qualified employee health insurance costs paid or incurred during the
tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
2 Calendar year 1993 qualified wages and qualified employee health insurance costs (see instructions).
If none, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
3 Incremental increase. Subtract line 2 from line 1. If zero or less, enter -0- . . . . . . . . . . 3
4 Multiply line 3 by 20% (0.20). See instructions for the adjustment you must make to salaries
and wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
5 Indian employment credit from partnerships, S corporations, cooperatives, estates, and trusts . . . 5
6
Add lines 4 and 5. Cooperatives, estates, and trusts, go to line 7. Partnerships and S corporations,
stop here and report this amount on Schedule K. All others, stop here and report this amount on Form
3800, Part III, line 1g . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
7 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions) 7
8 Cooperatives, estates, and trusts, subtract line 7 from line 6. Report this amount on Form 3800, Part
III, line 1g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 16146D
Form 8845 (Rev. 1-2020)