Form 8859
Department of the Treasury
Internal Revenue Service
Carryforward of the District of Columbia
First-Time Homebuyer Credit
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Go to www.irs.gov/Form8859 for the latest information.
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Attach to Form 1040 or Form 1040NR.
OMB No. 1545-0074
2018
Attachment
Sequence No.
106
Name(s) shown on return Your social security number
Before you begin, figure the amounts of any of the following credits you are claiming: Adoption credit, mortgage interest credit,
alternative motor vehicle credit, qualified plug-in electric drive motor vehicle credit, and credit for the elderly or the disabled.
1 Credit carryforward from 2017. Enter the amount from line 4 of your 2017 Form 8859 . . . .
1
2 Limitation based on tax liability. Enter the amount from the Tax Liability Limit Worksheet in the
instructions below . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3
Current year credit. Enter the smaller of line 1 or line 2. Also include this amount on Schedule
3 (Form 1040), line 54; or Form 1040NR, line 51. Check box c on that line and enter “8859” in
the space next to that box . . . . . . . . . . . . . . . . . . . . . . . 3
4 Credit carryforward to 2019. Subtract line 3 from line 1 . . . . . . . . . . . . .
4
General Instructions
Purpose of Form
Use Form 8859 to claim a carryforward of the District of
Columbia first-time homebuyer credit from 2017.
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CAUTION
You may claim only a carryforward of any unused
credit (which is shown on your prior year Form
8859, line 4).
The original credit amount was the smaller of:
• $5,000 ($2,500 if married filing separately), or
• The purchase price of the home.
The credit was phased out when your modified adjusted
gross income (AGI) was greater than $70,000 ($110,000 if
married filing jointly). No credit was allowed if your modified
AGI was greater than or equal to $90,000 ($130,000 if
married filing jointly).
Specific Instructions
Line 2
Complete the following worksheet to determine the amount
to enter on line 2 of Form 8859.
For Paperwork Reduction Act Notice, see your tax return instructions.
Tax Liability Limit Worksheet—Line 2
1.
Enter the amount from Form 1040,
line 11; or Form 1040NR, line 45 .
1.
2.
Form 1040 filers: Enter the total of
any amounts from Schedule 3 (Form
1040), lines 48 through 51; line 14 of
the Line 14 Worksheet in Pub. 972*;
Form 5695, line 30**; Form 8396, line
9; Form 8839, line 16; Form 8910, line
15; Form 8936, line 23; and Schedule
R (Form 1040), line 22.
Form 1040NR filers: Enter the total
of the amounts from Form 1040NR,
lines 46 through 48; line 14 of the
Line 14 Worksheet in Pub. 972*; Form
5695, line 30**; Form 8396, line 9;
Form 8839, line 16; Form 8910, line
15; and Form 8936, line 23 . . .
2.
3.
Subtract line 2 from line 1. Enter this
amount on Form 8859, line 2. If zero
or less, enter -0- here and on Form
8859, lines 2 and 3 . . . . . .
3.
*If you are filing Form 2555 or Form 2555-EZ, enter instead
the amount, if any, from line 16 of the Child Tax Credit
and Credit for Other Dependents Worksheet in Pub. 972.
If you are not claiming the child tax credit, you do not
need Pub. 972.
**If applicable.
Line 4
You can carry forward any unused credit shown on line 4
until you have used all of it. You cannot carry the unused
credit back to prior years.
Cat. No. 24779G
Form 8859 (2018)
