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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 8900
for the current year.
IRS Form 8900 Qualified Railroad Track Maintenance Credit
What Is IRS Form 8900?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. Check the official IRS-issued instructions before completing and submitting the form.
FAQ
Q: What is IRS Form 8900?
A: IRS Form 8900 is a tax form used to claim the Qualified Railroad Track Maintenance Credit.
Q: What is the Qualified Railroad Track Maintenance Credit?
A: The Qualified Railroad Track Maintenance Credit is a tax credit for eligible railroad track maintenance expenses.
Q: Who can claim the Qualified Railroad Track Maintenance Credit?
A: The credit can be claimed by taxpayers who own or lease railroad track and incur qualified maintenance expenses.
Q: What expenses qualify for this credit?
A: Expenses such as track repair, replacement, and maintenance work related to railroad tracks may qualify.
Q: How do I claim this credit?
A: To claim the Qualified Railroad Track Maintenance Credit, you need to complete and file IRS Form 8900 with your tax return.
Q: Is there a deadline to file this form?
A: Yes, IRS Form 8900 must be filed with your annual tax return by the due date, including extensions.
Q: Is this credit available in both the United States and Canada?
A: No, the Qualified Railroad Track Maintenance Credit is specific to the United States only.
Form Details:
- A 1-page form available for download in PDF;
- This form cannot be used to file taxes for the current year. Choose a more recent version to file for the current tax year;
- Editable, printable, and free;
- Fill out the form in our online filing application.
Download a fillable version of IRS Form 8900 through the link below or browse more documents in our library of IRS Forms.
