Form 8923 (Rev. 2-2018)
Page 2
General Instructions
Section references are to the Internal Revenue Code unless
otherwise noted.
Future Developments
For the latest information about developments related to Form
8923 and its instructions, such as legislation enacted after they
were published, go to www.irs.gov/Form8923.
Purpose of Form
Taxpayers who employ individuals as miners in U.S.
underground mines use Form 8923 to claim the mine rescue
team training credit. This credit applies to training program
costs paid or incurred for qualified mine rescue team
employees. This credit expired for tax years beginning after
2017. To find out if the mine rescue team training credit is
extended beyond 2017, go to www.irs.gov/Form8923.
Definitions
Training program costs. Taxpayers who employ individuals as
miners in U.S. underground mines can claim a credit of 20% of
the training program costs paid or incurred during the tax year
for training of qualified mine rescue team employees. The
maximum amount of training program costs that may be taken
into account annually for each qualified employee is $50,000.
The training costs include wages paid or incurred while the
qualified employee is attending a training program.
Qualified employee. A qualified mine rescue team employee is
any full-time employee of the taxpayer who is a miner eligible to
serve for more than 6 months of the year as a mine rescue team
member. The employee must have completed, at a minimum, an
initial 20-hour course of instruction, as prescribed by the Mine
Safety and Health Administration's Office of Educational Policy
and Development, or received at least 40 hours of refresher
training in such instruction. See 30 CFR section 49.8 for
refresher training requirements.
Wages. Wages qualifying for the credit generally have the same
meaning as wages subject to the Federal Unemployment Tax
Act (FUTA), but without regard to any dollar limit.
Specific Instructions
Line 2
In general, you must reduce your allowable training program
costs by the amount on line 2. This is required even if you
cannot take the full credit this year and must carry part of it
back or forward. If you capitalized any costs included on line 1,
reduce the amount capitalized by the credit on line 2
attributable to these costs.
Line 3
Enter the total mine rescue team training credit from:
• Schedule K-1 (Form 1065), Partner’s Share of Income,
Deductions, Credits, etc., box 15 (code P); or
• Schedule K-1 (1120S), Shareholder’s Share of Income,
Deductions, Credits, etc., box 13 (code P).
Partnerships and S corporations must always report the
above credit on line 3. All other filers can report the above
credits directly on Form 3800, Part III, line 1u, and do not need
to file this form.
Paperwork Reduction Act Notice. We ask for the information
on this form to carry out the Internal Revenue laws of the United
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to ensure that you are complying with these laws and to allow
us to figure and collect the right amount of tax.
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administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by
section 6103.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated burden
for business taxpayers filing this form is approved under OMB
control number 1545-0123 and is included in the estimates
shown in the instructions for their business income tax return.
If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would
be happy to hear from you. See the instructions for the tax
return with which this form is filed.
