Form 8827
Department of the Treasury
Internal Revenue Service
Credit for Prior Year Minimum Tax—Corporations
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Attach to the corporation’s tax return.
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Go to www.irs.gov/Form8827 for the latest information.
OMB No. 1545-0123
2018
Name Employer identification number
1 Alternative minimum tax (AMT) for 2017. Enter the amount from line 14 of the 2017 Form 4626 1
2 Minimum tax credit carryforward from 2017. Enter the amount from line 9 of the 2017 Form 8827 2
3 Enter any 2017 unallowed qualified electric vehicle credit (see instructions) . . . . . . .
3
4 Add lines 1, 2, and 3 . . . . . . . . . . . . . . . . . . . . . . . . . 4
5
Enter the corporation’s 2018 regular income tax liability minus allowable tax credits (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
6 Enter the refundable minimum tax credit (see instructions) . . . . . . . . . . . . . 6
7 Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8 a
Enter the smaller of line 4 or line 7. If the corporation had a post-1986 ownership change or has
pre-acquisition excess credits, see instructions . . . . . . . . . . . . . . . .
8a
b
Current year minimum tax credit. Enter the smaller of line 4 or line 5 here and on Form 1120,
Schedule J, Part I, line 5d (or the applicable line of your return). If the corporation had a
post-1986 ownership change or has pre-acquisition excess credits, see instructions. If you
made an entry on line 6, go to line 8c. Otherwise, skip line 8c . . . . . . . . . . . .
8b
c
Subtract line 8b from line 8a. This is the current year refundable minimum tax credit. Include this
amount on Form 1120, Schedule J, Part III, line 20c (or the applicable line of your return) . .
8c
9
Minimum tax credit carryforward to 2019. Subtract line 8a from line 4. Keep a record of this
amount to carry forward and use in future years . . . . . . . . . . . . . . . .
9
Instructions
Section references are to the Internal
Revenue Code unless otherwise noted.
What’s New
Refundable minimum tax credit. For tax
years beginning in 2018, the minimum tax
credit limitation is increased by the AMT
refundable credit amount. See the
instructions for line 6.
Purpose of Form
Corporations use Form 8827 to figure the
minimum tax credit, if any, for AMT
incurred in prior tax years, the refundable
AMT credit amount, and to figure any
minimum tax credit carryforward.
Who Should File
Form 8827 should be filed by corporations
that had:
• An AMT liability in 2017,
• A minimum tax credit carryforward from
2017 to 2018, or
• A qualified electric vehicle credit not
allowed for 2017 (see the instructions for
line 3).
Line 3
Enter any qualified electric vehicle credit
not allowed for 2017 solely because of
tentative minimum tax limitations.
Line 5
Enter the corporation’s 2018 regular
income tax liability, as defined in section
26(b) (S corporations also see section
1374(b)(3)(B), minus any credits allowed
under Chapter 1, Subchapter A, Part IV,
subparts B, D, E, and F of the Internal
Revenue Code (for example, if filing Form
1120, subtract any credits on Schedule J,
Part I, lines 5a through 5c, from the amount
on Schedule J, Part I, line 2).
Line 6
Beginning in 2018, the minimum tax credit
limitation is increased by the AMT
refundable credit amount. The portion of
the credit treated as refundable is 50% of
the excess of minimum tax credits
available over the 2018 regular tax liability.
Complete the Worksheet for Calculating the
Refundable Minimum Tax Credit Amount,
later in the instructions. Enter the amount
from line 6 of the worksheet on Form 8827,
line 6.
Note: A corporation with a short tax year
(less than 12 months) must prorate the
refundable credit based on the number of
days in their tax year.
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 13008K
Form 8827 (2018)
