IRS · Official form

Form 4255, Certain Credit Recapture, Excessive Payments, and Penalties

Form 4255 figures the tax you owe back when investment credit property stops qualifying, plus amounts due for excessive payments, excessive credit transfers, and prevailing wage penalties. Fill in the official IRS PDF below and download it.

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This is the genuine IRS PDF, unmodified. Source: IRS official page.

What is 4255?

Form 4255, Certain Credit Recapture, Excessive Payments, and Penalties, is the give-it-back form for investment credits. If you claimed a credit on property and then disposed of it, took it out of qualifying use, or reduced your ownership before the recapture period ended, this form calculates how much of the credit is added back to your tax.

Recent revisions broadened the form beyond classic investment credit recapture: it now also handles amounts due for excessive elective payments under section 6417, excessive credit transfers under section 6418, and certain prevailing wage and apprenticeship penalty amounts tied to clean energy credits.

Who files 4255?

Taxpayers who disposed of investment credit property before the end of its recapture period
Owners whose property ceased to qualify, such as energy property taken out of service early
Entities that received elective payments or transferred credits later determined to be excessive
Filers owing prevailing wage or apprenticeship penalty amounts on clean energy projects

How to fill out 4255

Identify each property or credit involved, with the original credit year, the credit claimed, and the date it ceased to qualify or was disposed of.
Work out the recapture percentage based on how many full years the property stayed in qualifying use.
Complete the sections for excessive payments, excessive credit transfers, or wage and apprenticeship penalties if they apply to you.
Total the increase in tax and carry it to your income tax return as the instructions direct.
Download the completed PDF and attach it to your return, keeping your placed-in-service and disposition records.

Quick fill 4255 on this page

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Page 1 139 fields

Name(s) as shown on return

Identifying number

(a) Credit or deduction claimed in prior year(s) (as adjusted, if applicable).

Row: 1a. Form 7207. Column: Amounts from prior year(s) returns. (b) Gross elective payment election (E P E) amount portion of column (a).

Row: 1a. Form 7207. Column: Amounts from prior year(s) returns. (c) Gross E P E amount in column (b) applied against regular tax (section

Row: 1a. Form 7207. Column: Amounts from prior year(s) returns. (d) Net E P E amount. Subtract column (c) from column (b).

Row: 1a. Form 7207. Column: Amounts from prior year(s) returns. (e) Non-E P E credit (excess of column (a) over column (b)) that was

Row: 1a. Form 7207. Column: Amounts from prior year(s) returns. (f) Carryover. Subtract the sum of columns (b) and (e) from column (a).

Row: 1b. Form 3468, Part I I I. Column: Amounts from prior year(s) returns. (a) Credit or deduction claimed in prior year(s) (as adjusted,

Row: 1b. Form 3468, Part I I I. Column: Amounts from prior year(s) returns. (b) Gross elective payment election (E P E) amount portion of

Row: 1b. Form 3468, Part I I I. Column: Amounts from prior year(s) returns. (c) Gross E P E amount in column (b) applied against regular

Row: 1b. Form 3468, Part I I I. Column: Amounts from prior year(s) returns. (d) Net E P E amount. Subtract column (c) from column (b).

Row: 1b. Form 3468, Part I I I. Column: Amounts from prior year(s) returns. (e) Non-E P E credit (excess of column (a) over column (b))

Row: 1b. Form 3468, Part I I I. Column: Amounts from prior year(s) returns. (f) Carryover. Subtract the sum of columns (b) and (e) from

Row: 1b. Form 3468, Part I I I. Column: Recapture. (g) Recapture percentage. Enter "N/A" if more than one recapture event on one line.

Row: 1b. Form 3468, Part I I I. Column: Recapture. (h) Amount of column (a) recaptured, including reduction of carryover. See instructions

Row: 1b. Form 3468, Part I I I. Column: Recapture. (i) Portion of column (h) reducing credit carryover in column (f).

Row: 1c. Form 7210. Column: Amounts from prior year(s) returns. (a) Credit or deduction claimed in prior year(s) (as adjusted, if

Row: 1c. Form 7210. Column: Amounts from prior year(s) returns. (b) Gross elective payment election (E P E) amount portion of column (a).

Row: 1c. Form 7210. Column: Amounts from prior year(s) returns. (c) Gross E P E amount in column (b) applied against regular tax (section

Row: 1c. Form 7210. Column: Amounts from prior year(s) returns. (d) Net E P E amount. Subtract column (c) from column (b).

Row: 1c. Form 7210. Column: Amounts from prior year(s) returns. (e) Non-E P E credit (excess of column (a) over column (b)) that was

Row: 1c. Form 7210. Column: Amounts from prior year(s) returns. (f) Carryover. Subtract the sum of columns (b) and (e) from column (a).

Row: 1d. Form 3468, Part I V. Column: Amounts from prior year(s) returns. (a) Credit or deduction claimed in prior year(s) (as adjusted, if

Row: 1d. Form 3468, Part I V. Column: Amounts from prior year(s) returns. (b) Gross elective payment election (E P E) amount portion of

Row: 1d. Form 3468, Part I V. Column: Amounts from prior year(s) returns. (c) Gross E P E amount in column (b) applied against regular tax

Row: 1d. Form 3468, Part I V. Column: Amounts from prior year(s) returns. (d) Net E P E amount. Subtract column (c) from column (b).

Row: 1d. Form 3468, Part I V. Column: Amounts from prior year(s) returns. (e) Non-E P E credit (excess of column (a) over column (b)) that

Row: 1d. Form 3468, Part I V. Column: Amounts from prior year(s) returns. (f) Carryover. Subtract the sum of columns (b) and (e) from

Row: 1d. Form 3468, Part I V. Column: Recapture. (g) Recapture percentage. Enter "N/A" if more than one recapture event on one line.

Row: 1d. Form 3468, Part I V. Column: Recapture. (h) Amount of column (a) recaptured, including reduction of carryover. See instructions

Row: 1d. Form 3468, Part I V. Column: Recapture. (i) Portion of column (h) reducing credit carryover in column (f).

Row: 1e. Form 7218. Column: Amounts from prior year(s) returns. (a) Credit or deduction claimed in prior year(s) (as adjusted, if

Row: 1e. Form 7218. Column: Amounts from prior year(s) returns. (b) Gross elective payment election (E P E) amount portion of column (a).

Row: 1e. Form 7218. Column: Amounts from prior year(s) returns. (c) Gross E P E amount in column (b) applied against regular tax (section

Row: 1e. Form 7218. Column: Amounts from prior year(s) returns. (d) Net E P E amount. Subtract column (c) from column (b).

Row: 1e. Form 7218. Column: Amounts from prior year(s) returns. (e) Non-E P E credit (excess of column (a) over column (b)) that was

Row: 1e. Form 7218. Column: Amounts from prior year(s) returns. (f) Carryover. Subtract the sum of columns (b) and (e) from column (a).

Row: 1f. Form 7213, Part I I. Column: Amounts from prior year(s) returns. (a) Credit or deduction claimed in prior year(s) (as adjusted, if

Row: 1f. Form 7213, Part I I. Column: Amounts from prior year(s) returns. (b) Gross elective payment election (E P E) amount portion of

Row: 1f. Form 7213, Part I I. Column: Amounts from prior year(s) returns. (c) Gross E P E amount in column (b) applied against regular tax

Row: 1f. Form 7213, Part I I. Column: Amounts from prior year(s) returns. (d) Net E P E amount. Subtract column (c) from column (b).

Row: 1f. Form 7213, Part I I. Column: Amounts from prior year(s) returns. (e) Non-E P E credit (excess of column (a) over column (b)) that

Row: 1f. Form 7213, Part I I. Column: Amounts from prior year(s) returns. (f) Carryover. Subtract the sum of columns (b) and (e) from

Row: 1g. Form 3468, Part V. Column: Amounts from prior year(s) returns. (a) Credit or deduction claimed in prior year(s) (as adjusted, if

Row: 1g. Form 3468, Part V. Column: Amounts from prior year(s) returns. (b) Gross elective payment election (E P E) amount portion of

Row: 1g. Form 3468, Part V. Column: Amounts from prior year(s) returns. (c) Gross E P E amount in column (b) applied against regular tax

Row: 1g. Form 3468, Part V. Column: Amounts from prior year(s) returns. (d) Net E P E amount. Subtract column (c) from column (b).

Row: 1g. Form 3468, Part V. Column: Amounts from prior year(s) returns. (e) Non-E P E credit (excess of column (a) over column (b)) that

Row: 1g. Form 3468, Part V. Column: Amounts from prior year(s) returns. (f) Carryover. Subtract the sum of columns (b) and (e) from column

Row: 1g. Form 3468, Part V. Column: Recapture. (g) Recapture percentage. Enter "N/A" if more than one recapture event on one line.

Row: 1g. Form 3468, Part V. Column: Recapture. (h) Amount of column (a) recaptured, including reduction of carryover. See instructions for

Row: 1g. Form 3468, Part V. Column: Recapture. (i) Portion of column (h) reducing credit carryover in column (f).

Row: 1h. Form 8936, Part V. Column: Amounts from prior year(s) returns. (a) Credit or deduction claimed in prior year(s) (as adjusted, if

Row: 1h. Form 8936, Part V. Column: Amounts from prior year(s) returns. (b) Gross elective payment election (E P E) amount portion of

Row: 1h. Form 8936, Part V. Column: Amounts from prior year(s) returns. (c) Gross E P E amount in column (b) applied against regular tax

Row: 1h. Form 8936, Part V. Column: Amounts from prior year(s) returns. (d) Net E P E amount. Subtract column (c) from column (b).

Row: 1h. Form 8936, Part V. Column: Amounts from prior year(s) returns. (e) Non-E P E credit (excess of column (a) over column (b)) that

Row: 1h. Form 8936, Part V. Column: Amounts from prior year(s) returns. (f) Carryover. Subtract the sum of columns (b) and (e) from column

Row: 1h. Form 8936, Part V. Column: Recapture. (g) Recapture percentage. Enter "N/A" if more than one recapture event on one line.

Row: 1h. Form 8936, Part V. Column: Recapture. (h) Amount of column (a) recaptured, including reduction of carryover. See instructions for

Row: 1h. Form 8936, Part V. Column: Recapture. (i) Portion of column (h) reducing credit carryover in column (f).

Row: 1i. Form 7211. Column: Amounts from prior year(s) returns. (a) Credit or deduction claimed in prior year(s) (as adjusted, if

Row: 1i. Form 7211. Column: Amounts from prior year(s) returns. (b) Gross elective payment election (E P E) amount portion of column (a).

Row: 1i. Form 7211. Column: Amounts from prior year(s) returns. (c) Gross E P E amount in column (b) applied against regular tax (section

Row: 1i. Form 7211. Column: Amounts from prior year(s) returns. (d) Net E P E amount. Subtract column (c) from column (b).

Row: 1i. Form 7211. Column: Amounts from prior year(s) returns. (e) Non-E P E credit (excess of column (a) over column (b)) that was

Row: 1i. Form 7211. Column: Amounts from prior year(s) returns. (f) Carryover. Subtract the sum of columns (b) and (e) from column (a).

Row: 1j. Form 3468, Part V I. Column: Amounts from prior year(s) returns. (a) Credit or deduction claimed in prior year(s) (as adjusted, if

Row: 1j. Form 3468, Part V I. Column: Amounts from prior year(s) returns. (b) Gross elective payment election (E P E) amount portion of

Row: 1j. Form 3468, Part V I. Column: Amounts from prior year(s) returns. (c) Gross E P E amount in column (b) applied against regular tax

Row: 1j. Form 3468, Part V I. Column: Amounts from prior year(s) returns. (d) Net E P E amount. Subtract column (c) from column (b).

Row: 1j. Form 3468, Part V I. Column: Amounts from prior year(s) returns. (e) Non-E P E credit (excess of column (a) over column (b)) that

Row: 1j. Form 3468, Part V I. Column: Amounts from prior year(s) returns. (f) Carryover. Subtract the sum of columns (b) and (e) from

Row: 1j. Form 3468, Part V I. Column: Recapture. (g) Recapture percentage. Enter "N/A" if more than one recapture event on one line.

Row: 1j. Form 3468, Part V I. Column: Recapture. (h) Amount of column (a) recaptured, including reduction of carryover. See instructions

Row: 1j. Form 3468, Part V I. Column: Recapture. (i) Portion of column (h) reducing credit carryover in column (f).

Row: 1k. Form 8835. Column: Amounts from prior year(s) returns. (a) Credit or deduction claimed in prior year(s) (as adjusted, if

Row: 1k. Form 8835. Column: Amounts from prior year(s) returns. (b) Gross elective payment election (E P E) amount portion of column (a).

Row: 1k. Form 8835. Column: Amounts from prior year(s) returns. (c) Gross E P E amount in column (b) applied against regular tax (section

Row: 1k. Form 8835. Column: Amounts from prior year(s) returns. (d) Net E P E amount. Subtract column (c) from column (b).

Row: 1k. Form 8835. Column: Amounts from prior year(s) returns. (e) Non-E P E credit (excess of column (a) over column (b)) that was

Row: 1k. Form 8835. Column: Amounts from prior year(s) returns. (f) Carryover. Subtract the sum of columns (b) and (e) from column (a).

Row: 1l. Form 3468, Part I I. Column: Amounts from prior year(s) returns. (a) Credit or deduction claimed in prior year(s) (as adjusted, if

Row: 1l. Form 3468, Part I I. Column: Amounts from prior year(s) returns. (e) Non-E P E credit (excess of column (a) over column (b)) that

Row: 1l. Form 3468, Part I I. Column: Amounts from prior year(s) returns. (f) Carryover. Subtract the sum of columns (b) and (e) from

Row: 1l. Form 3468, Part I I. Column: Recapture. (g) Recapture percentage. Enter "N/A" if more than one recapture event on one line.

Row: 1l. Form 3468, Part I I. Column: Recapture. (h) Amount of column (a) recaptured, including reduction of carryover. See instructions

Row: 1l. Form 3468, Part I I. Column: Recapture. (i) Portion of column (h) reducing credit carryover in column (f).

Row: 1m. Form 3468, Part V I I. Column: Amounts from prior year(s) returns. (a) Credit or deduction claimed in prior year(s) (as adjusted,

Row: 1m. Form 3468, Part V I I. Column: Amounts from prior year(s) returns. (e) Non-E P E credit (excess of column (a) over column (b))

Row: 1m. Form 3468, Part V I I. Column: Amounts from prior year(s) returns. (f) Carryover. Subtract the sum of columns (b) and (e) from

Row: 1m. Form 3468, Part V I I. Column: Recapture. (g) Recapture percentage. Enter "N/A" if more than one recapture event on one line.

Row: 1m. Form 3468, Part V I I. Column: Recapture. (h) Amount of column (a) recaptured, including reduction of carryover. See instructions

Row: 1m. Form 3468, Part V I I. Column: Recapture. (i) Portion of column (h) reducing credit carryover in column (f).

Row: 1z. Other line 1 amount. Column: Amounts from prior year(s) returns. (a) Credit or deduction claimed in prior year(s) (as adjusted, if

Row: 1z. Other line 1 amount. Column: Amounts from prior year(s) returns. (b) Gross elective payment election (E P E) amount portion of

Row: 1z. Other line 1 amount. Column: Amounts from prior year(s) returns. (c) Gross E P E amount in column (b) applied against regular tax

Row: 1z. Other line 1 amount. Column: Amounts from prior year(s) returns. (d) Net E P E amount. Subtract column (c) from column (b).

Row: 1z. Other line 1 amount. Column: Amounts from prior year(s) returns. (e) Non-E P E credit (excess of column (a) over column (b)) that

Row: 1z. Other line 1 amount. Column: Amounts from prior year(s) returns. (f) Carryover. Subtract the sum of columns (b) and (e) from

Row: 1z. Other line 1 amount. Column: Recapture. (g) Recapture percentage. Enter "N/A" if more than one recapture event on one line.

Row: 1z. Other line 1 amount. Column: Recapture. (h) Amount of column (a) recaptured, including reduction of carryover. See instructions

Row: 1z. Other line 1 amount. Column: Recapture. (i) Portion of column (h) reducing credit carryover in column (f).

Row: 2a. Form 8933. Column: Amounts from prior year(s) returns. (a) Credit or deduction claimed in prior year(s) (as adjusted, if

Row: 2a. Form 8933. Column: Amounts from prior year(s) returns. (b) Gross elective payment election (E P E) amount portion of column (a).

Row: 2a. Form 8933. Column: Amounts from prior year(s) returns. (c) Gross E P E amount in column (b) applied against regular tax (section

Row: 2a. Form 8933. Column: Amounts from prior year(s) returns. (d) Net E P E amount. Subtract column (c) from column (b).

Row: 2a. Form 8933. Column: Amounts from prior year(s) returns. (e) Non-E P E credit (excess of column (a) over column (b)) that was

Row: 2a. Form 8933. Column: Amounts from prior year(s) returns. (f) Carryover. Subtract the sum of columns (b) and (e) from column (a).

Row: 2a. Form 8933. Column: Recapture. (g) Recapture percentage. Enter "N/A" if more than one recapture event on one line.

Row: 2a. Form 8933. Column: Recapture. (h) Amount of column (a) recaptured, including reduction of carryover. See instructions for basis

Row: 2a. Form 8933. Column: Recapture. (i) Portion of column (h) reducing credit carryover in column (f).

Row: 2b. Form 8911. Column: Amounts from prior year(s) returns. (a) Credit or deduction claimed in prior year(s) (as adjusted, if

Row: 2b. Form 8911. Column: Amounts from prior year(s) returns. (b) Gross elective payment election (E P E) amount portion of column (a).

Row: 2b. Form 8911. Column: Amounts from prior year(s) returns. (c) Gross E P E amount in column (b) applied against regular tax (section

Row: 2b. Form 8911. Column: Amounts from prior year(s) returns. (d) Net E P E amount. Subtract column (c) from column (b).

Row: 2b. Form 8911. Column: Amounts from prior year(s) returns. (e) Non-E P E credit (excess of column (a) over column (b)) that was

Row: 2b. Form 8911. Column: Amounts from prior year(s) returns. (f) Carryover. Subtract the sum of columns (b) and (e) from column (a).

Row: 2b. Form 8911. Column: Recapture. (g) Recapture percentage. Enter "N/A" if more than one recapture event on one line.

Row: 2b. Form 8911. Column: Recapture. (h) Amount of column (a) recaptured, including reduction of carryover. See instructions for basis

Row: 2b. Form 8911. Column: Recapture. (i) Portion of column (h) reducing credit carryover in column (f).

Row: 2z. Other line 2 amount. Column: Amounts from prior year(s) returns. (a) Credit or deduction claimed in prior year(s) (as adjusted, if

Row: 2z. Other line 2 amount. Column: Amounts from prior year(s) returns. (b) Gross elective payment election (E P E) amount portion of

Row: 2z. Other line 2 amount. Column: Amounts from prior year(s) returns. (c) Gross E P E amount in column (b) applied against regular tax

Row: 2z. Other line 2 amount. Column: Amounts from prior year(s) returns. (d) Net E P E amount. Subtract column (c) from column (b).

Row: 2z. Other line 2 amount. Column: Amounts from prior year(s) returns. (e) Non-E P E credit (excess of column (a) over column (b)) that

Row: 2z. Other line 2 amount. Column: Amounts from prior year(s) returns. (f) Carryover. Subtract the sum of columns (b) and (e) from

Row: 2z. Other line 2 amount. Column: Recapture. (g) Recapture percentage. Enter "N/A" if more than one recapture event on one line.

Row: 2z. Other line 2 amount. Column: Recapture. (h) Amount of column (a) recaptured, including reduction of carryover. See instructions

Row: 2z. Other line 2 amount. Column: Recapture. (i) Portion of column (h) reducing credit carryover in column (f).

Row: 3. Total. Column: Amounts from prior year(s) returns. (a) Credit or deduction claimed in prior year(s) (as adjusted, if applicable).

Row: 3. Total. Column: Amounts from prior year(s) returns. (b) Gross elective payment election (E P E) amount portion of column (a).

Row: 3. Total. Column: Amounts from prior year(s) returns. (c) Gross E P E amount in column (b) applied against regular tax (section 38(c)

Row: 3. Total. Column: Amounts from prior year(s) returns. (d) Net E P E amount. Subtract column (c) from column (b).

Row: 3. Total. Column: Amounts from prior year(s) returns. (e) Non-E P E credit (excess of column (a) over column (b)) that was applied

Row: 3. Total. Column: Amounts from prior year(s) returns. (f) Carryover. Subtract the sum of columns (b) and (e) from column (a).

Row: 3. Total. Column: Recapture. (h) Amount of column (a) recaptured, including reduction of carryover. See instructions for basis

Row: 3. Total. Column: Recapture. (i) Portion of column (h) reducing credit carryover in column (f).

Page 2 114 fields

Row: 1a. Form 7207. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(1) Section 6418(g)(2)(A)(i) excessive

Row: 1a. Form 7207. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(2) Section 6418(g)(2)(A)(i i) 20% of

Row: 1a. Form 7207. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(1) If you owe an E P related to a

Row: 1a. Form 7207. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(2) If you owe an E P, enter the

Row: 1a. Form 7207. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(3) If you owe an E P, enter any 20% E

Row: 1b. Form 3468, Part I I I. Column: Recapture. (j) Portion of column (h) recapturing non-E P E credit applied against regular tax in

Row: 1b. Form 3468, Part I I I. Column: Recapture. (k) Portion of column (h) recapturing gross E P E amount applied against regular tax

Row: 1b. Form 3468, Part I I I. Column: Recapture. (l) Portion of column (h) recapturing net E P E amount from column (d).

Row: 1b. Form 3468, Part I I I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(1) Section

Row: 1b. Form 3468, Part I I I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(2) Section

Row: 1b. Form 3468, Part I I I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(3) Section 6418(g)(3)

Row: 1b. Form 3468, Part I I I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(1) If you owe an E P

Row: 1b. Form 3468, Part I I I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(2) If you owe an E P,

Row: 1b. Form 3468, Part I I I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(3) If you owe an E P,

Row: 1c. Form 7210. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(1) Section 6418(g)(2)(A)(i) excessive

Row: 1c. Form 7210. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(2) Section 6418(g)(2)(A)(i i) 20% of

Row: 1c. Form 7210. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(1) If you owe an E P related to a

Row: 1c. Form 7210. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(2) If you owe an E P, enter the

Row: 1c. Form 7210. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(3) If you owe an E P, enter any 20% E

Row: 1d. Form 3468, Part I V. Column: Recapture. (j) Portion of column (h) recapturing non-E P E credit applied against regular tax in

Row: 1d. Form 3468, Part I V. Column: Recapture. (k) Portion of column (h) recapturing gross E P E amount applied against regular tax from

Row: 1d. Form 3468, Part I V. Column: Recapture. (l) Portion of column (h) recapturing net E P E amount from column (d).

Row: 1d. Form 3468, Part I V. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(1) If you owe an E P

Row: 1d. Form 3468, Part I V. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(2) If you owe an E P, enter

Row: 1d. Form 3468, Part I V. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(3) If you owe an E P, enter

Row: 1e. Form 7218. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(1) Section 6418(g)(2)(A)(i) excessive

Row: 1e. Form 7218. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(2) Section 6418(g)(2)(A)(i i) 20% of

Row: 1e. Form 7218. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(1) If you owe an E P related to a

Row: 1e. Form 7218. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(2) If you owe an E P, enter the

Row: 1e. Form 7218. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(3) If you owe an E P, enter any 20% E

Row: 1f. Form 7213, Part I I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(1) Section 6418(g)(2)(A)(i)

Row: 1f. Form 7213, Part I I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(2) Section 6418(g)(2)(A)(i

Row: 1f. Form 7213, Part I I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(1) If you owe an E P

Row: 1f. Form 7213, Part I I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(2) If you owe an E P, enter

Row: 1f. Form 7213, Part I I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(3) If you owe an E P, enter

Row: 1g. Form 3468, Part V. Column: Recapture. (j) Portion of column (h) recapturing non-E P E credit applied against regular tax in column

Row: 1g. Form 3468, Part V. Column: Recapture. (k) Portion of column (h) recapturing gross E P E amount applied against regular tax from

Row: 1g. Form 3468, Part V. Column: Recapture. (l) Portion of column (h) recapturing net E P E amount from column (d).

Row: 1g. Form 3468, Part V. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(1) Section 6418(g)(2)(A)(i)

Row: 1g. Form 3468, Part V. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(2) Section 6418(g)(2)(A)(i i)

Row: 1g. Form 3468, Part V. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(3) Section 6418(g)(3) credit

Row: 1g. Form 3468, Part V. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(1) If you owe an E P related

Row: 1g. Form 3468, Part V. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(2) If you owe an E P, enter

Row: 1g. Form 3468, Part V. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(3) If you owe an E P, enter

Row: 1h. Form 8936, Part V. Column: Recapture. (j) Portion of column (h) recapturing non-E P E credit applied against regular tax in column

Row: 1h. Form 8936, Part V. Column: Recapture. (k) Portion of column (h) recapturing gross E P E amount applied against regular tax from

Row: 1h. Form 8936, Part V. Column: Recapture. (l) Portion of column (h) recapturing net E P E amount from column (d).

Row: 1h. Form 8936, Part V. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(1) If you owe an E P related

Row: 1h. Form 8936, Part V. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(2) If you owe an E P, enter

Row: 1h. Form 8936, Part V. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(3) If you owe an E P, enter

Row: 1i. Form 7211. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(1) Section 6418(g)(2)(A)(i) excessive

Row: 1i. Form 7211. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(2) Section 6418(g)(2)(A)(i i) 20% of

Row: 1i. Form 7211. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(1) If you owe an E P related to a

Row: 1i. Form 7211. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(2) If you owe an E P, enter the

Row: 1i. Form 7211. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(3) If you owe an E P, enter any 20% E

Row: 1j. Form 3468, Part V I. Column: Recapture. (j) Portion of column (h) recapturing non-E P E credit applied against regular tax in

Row: 1j. Form 3468, Part V I. Column: Recapture. (k) Portion of column (h) recapturing gross E P E amount applied against regular tax from

Row: 1j. Form 3468, Part V I. Column: Recapture. (l) Portion of column (h) recapturing net E P E amount from column (d).

Row: 1j. Form 3468, Part V I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(1) Section 6418(g)(2)(A)(i)

Row: 1j. Form 3468, Part V I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(2) Section 6418(g)(2)(A)(i

Row: 1j. Form 3468, Part V I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(3) Section 6418(g)(3)

Row: 1j. Form 3468, Part V I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(1) If you owe an E P

Row: 1j. Form 3468, Part V I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(2) If you owe an E P, enter

Row: 1j. Form 3468, Part V I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(3) If you owe an E P, enter

Row: 1k. Form 8835. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(1) Section 6418(g)(2)(A)(i) excessive

Row: 1k. Form 8835. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(2) Section 6418(g)(2)(A)(i i) 20% of

Row: 1k. Form 8835. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(1) If you owe an E P related to a

Row: 1k. Form 8835. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(2) If you owe an E P, enter the

Row: 1k. Form 8835. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(3) If you owe an E P, enter any 20% E

Row: 1l. Form 3468, Part I I. Column: Recapture. (j) Portion of column (h) recapturing non-E P E credit applied against regular tax in

Row: 1m. Form 3468, Part V I I. Column: Recapture. (j) Portion of column (h) recapturing non-E P E credit applied against regular tax in

Row: 1z. Other line 1 amount. Column: Recapture. (j) Portion of column (h) recapturing non-E P E credit applied against regular tax in

Row: 1z. Other line 1 amount. Column: Recapture. (k) Portion of column (h) recapturing gross E P E amount applied against regular tax from

Row: 1z. Other line 1 amount. Column: Recapture. (l) Portion of column (h) recapturing net E P E amount from column (d).

Row: 1z. Other line 1 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(1) Section 6418(g)(2)(A)(i)

Row: 1z. Other line 1 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(2) Section 6418(g)(2)(A)(i

Row: 1z. Other line 1 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(3) Section 6418(g)(3)

Row: 1z. Other line 1 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(1) If you owe an E P

Row: 1z. Other line 1 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(2) If you owe an E P, enter

Row: 1z. Other line 1 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(3) If you owe an E P, enter

Row: 2a. Form 8933. Column: Recapture. (j) Portion of column (h) recapturing non-E P E credit applied against regular tax in column (e).

Row: 2a. Form 8933. Column: Recapture. (k) Portion of column (h) recapturing gross E P E amount applied against regular tax from column (c).

Row: 2a. Form 8933. Column: Recapture. (l) Portion of column (h) recapturing net E P E amount from column (d).

Row: 2a. Form 8933. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(1) Section 6418(g)(2)(A)(i) excessive

Row: 2a. Form 8933. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(2) Section 6418(g)(2)(A)(i i) 20% of

Row: 2a. Form 8933. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(1) If you owe an E P related to a

Row: 2a. Form 8933. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(2) If you owe an E P, enter the

Row: 2a. Form 8933. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(3) If you owe an E P, enter any 20% E

Row: 2b. Form 8911. Column: Recapture. (j) Portion of column (h) recapturing non-E P E credit applied against regular tax in column (e).

Row: 2b. Form 8911. Column: Recapture. (k) Portion of column (h) recapturing gross E P E amount applied against regular tax from column (c).

Row: 2b. Form 8911. Column: Recapture. (l) Portion of column (h) recapturing net E P E amount from column (d).

Row: 2b. Form 8911. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(1) Section 6418(g)(2)(A)(i) excessive

Row: 2b. Form 8911. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(2) Section 6418(g)(2)(A)(i i) 20% of

Row: 2b. Form 8911. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(1) If you owe an E P related to a

Row: 2b. Form 8911. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(2) If you owe an E P, enter the

Row: 2b. Form 8911. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(3) If you owe an E P, enter any 20% E

Row: 2z. Other line 2 amount. Column: Recapture. (j) Portion of column (h) recapturing non-E P E credit applied against regular tax in

Row: 2z. Other line 2 amount. Column: Recapture. (k) Portion of column (h) recapturing gross E P E amount applied against regular tax from

Row: 2z. Other line 2 amount. Column: Recapture. (l) Portion of column (h) recapturing net E P E amount from column (d).

Row: 2z. Other line 2 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(1) Section 6418(g)(2)(A)(i)

Row: 2z. Other line 2 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(2) Section 6418(g)(2)(A)(i

Row: 2z. Other line 2 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(3) Section 6418(g)(3)

Row: 2z. Other line 2 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(1) If you owe an E P

Row: 2z. Other line 2 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(2) If you owe an E P, enter

Row: 2z. Other line 2 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(3) If you owe an E P, enter

Row: 3. Total. Column: Recapture. (j) Portion of column (h) recapturing non-E P E credit applied against regular tax in column (e).

Row: 3. Total. Column: Recapture. (k) Portion of column (h) recapturing gross E P E amount applied against regular tax from column (c).

Row: 3. Total. Column: Recapture. (l) Portion of column (h) recapturing net E P E amount from column (d).

Row: 3. Total. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(1) Section 6418(g)(2)(A)(i) excessive

Row: 3. Total. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(2) Section 6418(g)(2)(A)(i i) 20% of

Row: 3. Total. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (m)(3) Section 6418(g)(3) credit transfer

Row: 3. Total. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(1) If you owe an E P related to a gross E

Row: 3. Total. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(2) If you owe an E P, enter the portion of

Row: 3. Total. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (n)(3) If you owe an E P, enter any 20% E P

Page 3 146 fields

Row: 1a. Form 7207. Column: Totals by Type. (q) Amount that can be reduced by nonrefundable credits. See instructions.

Row: 1a. Form 7207. Column: Totals by Type. (r) Amount that cannot be reduced by nonrefundable credits. See instructions.

Row: 1a. Form 7207. Column: Totals by Type. (s) Add columns (l) and (n)(1).

Row: 1a. Form 7207. Column: Totals by Type. (t) Add columns (n)(3), (o)(1), (o)(2), (p)(1), and (p)(2).

Row: 1b. Form 3468, Part I I I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(1) Prevailing wage

Row: 1b. Form 3468, Part I I I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(2) Prevailing wage

Row: 1b. Form 3468, Part I I I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(3) Prevailing wage

Row: 1b. Form 3468, Part I I I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(1) Apprenticeship penalty

Row: 1b. Form 3468, Part I I I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(2) Apprenticeship penalty

Row: 1b. Form 3468, Part I I I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(3) Apprenticeship penalty

Row: 1b. Form 3468, Part I I I. Column: Totals by Type. (q) Amount that can be reduced by nonrefundable credits. See instructions.

Row: 1b. Form 3468, Part I I I. Column: Totals by Type. (r) Amount that cannot be reduced by nonrefundable credits. See instructions.

Row: 1b. Form 3468, Part I I I. Column: Totals by Type. (s) Add columns (l) and (n)(1).

Row: 1b. Form 3468, Part I I I. Column: Totals by Type. (t) Add columns (n)(3), (o)(1), (o)(2), (p)(1), and (p)(2).

Row: 1c. Form 7210. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(1) Prevailing wage penalty amounts

Row: 1c. Form 7210. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(2) Prevailing wage penalty amounts

Row: 1c. Form 7210. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(3) Prevailing wage penalty amounts

Row: 1c. Form 7210. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(1) Apprenticeship penalty amounts

Row: 1c. Form 7210. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(2) Apprenticeship penalty amounts

Row: 1c. Form 7210. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(3) Apprenticeship penalty amounts not

Row: 1c. Form 7210. Column: Totals by Type. (q) Amount that can be reduced by nonrefundable credits. See instructions.

Row: 1c. Form 7210. Column: Totals by Type. (r) Amount that cannot be reduced by nonrefundable credits. See instructions.

Row: 1c. Form 7210. Column: Totals by Type. (s) Add columns (l) and (n)(1).

Row: 1c. Form 7210. Column: Totals by Type. (t) Add columns (n)(3), (o)(1), (o)(2), (p)(1), and (p)(2).

Row: 1d. Form 3468, Part I V. Column: Totals by Type. (q) Amount that can be reduced by nonrefundable credits. See instructions.

Row: 1d. Form 3468, Part I V. Column: Totals by Type. (r) Amount that cannot be reduced by nonrefundable credits. See instructions.

Row: 1d. Form 3468, Part I V. Column: Totals by Type. (s) Add columns (l) and (n)(1).

Row: 1d. Form 3468, Part I V. Column: Totals by Type. (t) Add columns (n)(3), (o)(1), (o)(2), (p)(1), and (p)(2).

Row: 1e. Form 7218. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(1) Prevailing wage penalty amounts

Row: 1e. Form 7218. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(2) Prevailing wage penalty amounts

Row: 1e. Form 7218. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(3) Prevailing wage penalty amounts

Row: 1e. Form 7218. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(1) Apprenticeship penalty amounts

Row: 1e. Form 7218. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(2) Apprenticeship penalty amounts

Row: 1e. Form 7218. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(3) Apprenticeship penalty amounts not

Row: 1e. Form 7218. Column: Totals by Type. (q) Amount that can be reduced by nonrefundable credits. See instructions.

Row: 1e. Form 7218. Column: Totals by Type. (r) Amount that cannot be reduced by nonrefundable credits. See instructions.

Row: 1e. Form 7218. Column: Totals by Type. (s) Add columns (l) and (n)(1).

Row: 1e. Form 7218. Column: Totals by Type. (t) Add columns (n)(3), (o)(1), (o)(2), (p)(1), and (p)(2).

Row: 1f. Form 7213, Part I I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(1) Prevailing wage penalty

Row: 1f. Form 7213, Part I I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(2) Prevailing wage penalty

Row: 1f. Form 7213, Part I I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(3) Prevailing wage penalty

Row: 1f. Form 7213, Part I I. Column: Totals by Type. (q) Amount that can be reduced by nonrefundable credits. See instructions.

Row: 1f. Form 7213, Part I I. Column: Totals by Type. (r) Amount that cannot be reduced by nonrefundable credits. See instructions.

Row: 1f. Form 7213, Part I I. Column: Totals by Type. (s) Add columns (l) and (n)(1).

Row: 1f. Form 7213, Part I I. Column: Totals by Type. (t) Add columns (n)(3), (o)(1), (o)(2), (p)(1), and (p)(2).

Row: 1g. Form 3468, Part V. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(1) Prevailing wage penalty

Row: 1g. Form 3468, Part V. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(2) Prevailing wage penalty

Row: 1g. Form 3468, Part V. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(3) Prevailing wage penalty

Row: 1g. Form 3468, Part V. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(1) Apprenticeship penalty

Row: 1g. Form 3468, Part V. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(2) Apprenticeship penalty

Row: 1g. Form 3468, Part V. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(3) Apprenticeship penalty

Row: 1g. Form 3468, Part V. Column: Totals by Type. (q) Amount that can be reduced by nonrefundable credits. See instructions.

Row: 1g. Form 3468, Part V. Column: Totals by Type. (r) Amount that cannot be reduced by nonrefundable credits. See instructions.

Row: 1g. Form 3468, Part V. Column: Totals by Type. (s) Add columns (l) and (n)(1).

Row: 1g. Form 3468, Part V. Column: Totals by Type. (t) Add columns (n)(3), (o)(1), (o)(2), (p)(1), and (p)(2).

Row: 1h. Form 8936, Part V. Column: Totals by Type. (q) Amount that can be reduced by nonrefundable credits. See instructions.

Row: 1h. Form 8936, Part V. Column: Totals by Type. (r) Amount that cannot be reduced by nonrefundable credits. See instructions.

Row: 1h. Form 8936, Part V. Column: Totals by Type. (s) Add columns (l) and (n)(1).

Row: 1h. Form 8936, Part V. Column: Totals by Type. (t) Add columns (n)(3), (o)(1), (o)(2), (p)(1), and (p)(2).

Row: 1i. Form 7211. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(1) Prevailing wage penalty amounts

Row: 1i. Form 7211. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(2) Prevailing wage penalty amounts

Row: 1i. Form 7211. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(3) Prevailing wage penalty amounts

Row: 1i. Form 7211. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(1) Apprenticeship penalty amounts

Row: 1i. Form 7211. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(2) Apprenticeship penalty amounts

Row: 1i. Form 7211. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(3) Apprenticeship penalty amounts not

Row: 1i. Form 7211. Column: Totals by Type. (q) Amount that can be reduced by nonrefundable credits. See instructions.

Row: 1i. Form 7211. Column: Totals by Type. (r) Amount that cannot be reduced by nonrefundable credits. See instructions.

Row: 1i. Form 7211. Column: Totals by Type. (s) Add columns (l) and (n)(1).

Row: 1i. Form 7211. Column: Totals by Type. (t) Add columns (n)(3), (o)(1), (o)(2), (p)(1), and (p)(2).

Row: 1j. Form 3468, Part V I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(1) Prevailing wage penalty

Row: 1j. Form 3468, Part V I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(2) Prevailing wage penalty

Row: 1j. Form 3468, Part V I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(3) Prevailing wage penalty

Row: 1j. Form 3468, Part V I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(1) Apprenticeship penalty

Row: 1j. Form 3468, Part V I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(2) Apprenticeship penalty

Row: 1j. Form 3468, Part V I. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(3) Apprenticeship penalty

Row: 1j. Form 3468, Part V I. Column: Totals by Type. (q) Amount that can be reduced by nonrefundable credits. See instructions.

Row: 1j. Form 3468, Part V I. Column: Totals by Type. (r) Amount that cannot be reduced by nonrefundable credits. See instructions.

Row: 1j. Form 3468, Part V I. Column: Totals by Type. (s) Add columns (l) and (n)(1).

Row: 1j. Form 3468, Part V I. Column: Totals by Type. (t) Add columns (n)(3), (o)(1), (o)(2), (p)(1), and (p)(2).

Row: 1k. Form 8835. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(1) Prevailing wage penalty amounts

Row: 1k. Form 8835. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(2) Prevailing wage penalty amounts

Row: 1k. Form 8835. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(3) Prevailing wage penalty amounts

Row: 1k. Form 8835. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(1) Apprenticeship penalty amounts

Row: 1k. Form 8835. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(2) Apprenticeship penalty amounts

Row: 1k. Form 8835. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(3) Apprenticeship penalty amounts not

Row: 1k. Form 8835. Column: Totals by Type. (q) Amount that can be reduced by nonrefundable credits. See instructions.

Row: 1k. Form 8835. Column: Totals by Type. (r) Amount that cannot be reduced by nonrefundable credits. See instructions.

Row: 1k. Form 8835. Column: Totals by Type. (s) Add columns (l) and (n)(1).

Row: 1k. Form 8835. Column: Totals by Type. (t) Add columns (n)(3), (o)(1), (o)(2), (p)(1), and (p)(2).

Row: 1l. Form 3468, Part I I. Column: Totals by Type. (r) Amount that cannot be reduced by nonrefundable credits. See instructions.

Row: 1m. Form 3468, Part V I I. Column: Totals by Type. (r) Amount that cannot be reduced by nonrefundable credits. See instructions.

Row: 1n. Form 8908. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(3) Prevailing wage penalty amounts

Row: 1n. Form 8908. Column: Totals by Type. (r) Amount that cannot be reduced by nonrefundable credits. See instructions.

Row: 1o. Form 7205. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(3) Prevailing wage penalty amounts

Row: 1o. Form 7205. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(3) Apprenticeship penalty amounts not

Row: 1o. Form 7205. Column: Totals by Type. (r) Amount that cannot be reduced by nonrefundable credits. See instructions.

Row: 1z. Other line 1 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(1) Prevailing wage penalty

Row: 1z. Other line 1 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(2) Prevailing wage penalty

Row: 1z. Other line 1 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(3) Prevailing wage penalty

Row: 1z. Other line 1 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(1) Apprenticeship penalty

Row: 1z. Other line 1 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(2) Apprenticeship penalty

Row: 1z. Other line 1 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(3) Apprenticeship penalty

Row: 1z. Other line 1 amount. Column: Totals by Type. (q) Amount that can be reduced by nonrefundable credits. See instructions.

Row: 1z. Other line 1 amount. Column: Totals by Type. (r) Amount that cannot be reduced by nonrefundable credits. See instructions.

Row: 1z. Other line 1 amount. Column: Totals by Type. (s) Add columns (l) and (n)(1).

Row: 1z. Other line 1 amount. Column: Totals by Type. (t) Add columns (n)(3), (o)(1), (o)(2), (p)(1), and (p)(2).

Row: 2a. Form 8933. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(1) Prevailing wage penalty amounts

Row: 2a. Form 8933. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(2) Prevailing wage penalty amounts

Row: 2a. Form 8933. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(3) Prevailing wage penalty amounts

Row: 2a. Form 8933. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(1) Apprenticeship penalty amounts

Row: 2a. Form 8933. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(2) Apprenticeship penalty amounts

Row: 2a. Form 8933. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(3) Apprenticeship penalty amounts not

Row: 2a. Form 8933. Column: Totals by Type. (q) Amount that can be reduced by nonrefundable credits. See instructions.

Row: 2a. Form 8933. Column: Totals by Type. (r) Amount that cannot be reduced by nonrefundable credits. See instructions.

Row: 2a. Form 8933. Column: Totals by Type. (s) Add columns (l) and (n)(1).

Row: 2a. Form 8933. Column: Totals by Type. (t) Add columns (n)(3), (o)(1), (o)(2), (p)(1), and (p)(2).

Row: 2b. Form 8911. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(1) Prevailing wage penalty amounts

Row: 2b. Form 8911. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(2) Prevailing wage penalty amounts

Row: 2b. Form 8911. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(3) Prevailing wage penalty amounts

Row: 2b. Form 8911. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(1) Apprenticeship penalty amounts

Row: 2b. Form 8911. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(2) Apprenticeship penalty amounts

Row: 2b. Form 8911. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(3) Apprenticeship penalty amounts not

Row: 2b. Form 8911. Column: Totals by Type. (q) Amount that can be reduced by nonrefundable credits. See instructions.

Row: 2b. Form 8911. Column: Totals by Type. (r) Amount that cannot be reduced by nonrefundable credits. See instructions.

Row: 2b. Form 8911. Column: Totals by Type. (s) Add columns (l) and (n)(1).

Row: 2b. Form 8911. Column: Totals by Type. (t) Add columns (n)(3), (o)(1), (o)(2), (p)(1), and (p)(2).

Row: 2z. Other line 2 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(1) Prevailing wage penalty

Row: 2z. Other line 2 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(2) Prevailing wage penalty

Row: 2z. Other line 2 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(3) Prevailing wage penalty

Row: 2z. Other line 2 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(1) Apprenticeship penalty

Row: 2z. Other line 2 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(2) Apprenticeship penalty

Row: 2z. Other line 2 amount. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(3) Apprenticeship penalty

Row: 2z. Other line 2 amount. Column: Totals by Type. (q) Amount that can be reduced by nonrefundable credits. See instructions.

Row: 2z. Other line 2 amount. Column: Totals by Type. (r) Amount that cannot be reduced by nonrefundable credits. See instructions.

Row: 2z. Other line 2 amount. Column: Totals by Type. (s) Add columns (l) and (n)(1).

Row: 2z. Other line 2 amount. Column: Totals by Type. (t) Add columns (n)(3), (o)(1), (o)(2), (p)(1), and (p)(2).

Row: 3. Total. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(1) Prevailing wage penalty amounts related

Row: 3. Total. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(2) Prevailing wage penalty amounts related

Row: 3. Total. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (o)(3) Prevailing wage penalty amounts not

Row: 3. Total. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(1) Apprenticeship penalty amounts related

Row: 3. Total. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(2) Apprenticeship penalty amounts related

Row: 3. Total. Column: Excessive Payments (E Ps), Excessive Credit Transfers, and Penalties. (p)(3) Apprenticeship penalty amounts not

Row: 3. Total. Column: Totals by Type. (q) Amount that can be reduced by nonrefundable credits. See instructions.

Row: 3. Total. Column: Totals by Type. (r) Amount that cannot be reduced by nonrefundable credits. See instructions.

Row: 3. Total. Column: Totals by Type. (s) Add columns (l) and (n)(1).

Row: 3. Total. Column: Totals by Type. (t) Add columns (n)(3), (o)(1), (o)(2), (p)(1), and (p)(2).

Page 4 75 fields

If recapturing the investment credit, also state the specific credit (rehabilitation, energy (if energy property, also show type)),

Row: B. Column: Enter the type of property and general business credit for which you are completing Sections B, C, and D. If recapturing

Row: C. Column: Enter the type of property and general business credit for which you are completing Sections B, C, and D. If recapturing

Row: D. Column: Enter the type of property and general business credit for which you are completing Sections B, C, and D. If recapturing

Row: 1. Original rate of credit. Column: Properties. A.

Row: 1. Original rate of credit. Column: Properties. B.

Row: 1. Original rate of credit. Column: Properties. C.

Row: 1. Original rate of credit. Column: Properties. D.

Row: 2. Credit base as of the end of the previous tax year (see instructions). Column: Properties. A.

Row: 2. Credit base as of the end of the previous tax year (see instructions). Column: Properties. B.

Row: 2. Credit base as of the end of the previous tax year (see instructions). Column: Properties. C.

Row: 2. Credit base as of the end of the previous tax year (see instructions). Column: Properties. D.

Row: 3. Net change in nonqualified nonrecourse financing during the tax year. If a net decrease, enter as a negative number. Column:

Row: 4. Credit base as of the end of the current tax year. Subtract line 3 from line 2. Column: Properties. A.

Row: 4. Credit base as of the end of the current tax year. Subtract line 3 from line 2. Column: Properties. B.

Row: 4. Credit base as of the end of the current tax year. Subtract line 3 from line 2. Column: Properties. C.

Row: 4. Credit base as of the end of the current tax year. Subtract line 3 from line 2. Column: Properties. D.

Row: 5. Refigured credit (see instructions). Column: Properties. A.

Row: 5. Refigured credit (see instructions). Column: Properties. B.

Row: 5. Refigured credit (see instructions). Column: Properties. C.

Row: 5. Refigured credit (see instructions). Column: Properties. D.

Row: 6. Credit taken for this property on Form 3800 in prior years (see instructions). Column: Properties. A.

Row: 6. Credit taken for this property on Form 3800 in prior years (see instructions). Column: Properties. B.

Row: 6. Credit taken for this property on Form 3800 in prior years (see instructions). Column: Properties. C.

Row: 6. Credit taken for this property on Form 3800 in prior years (see instructions). Column: Properties. D.

Subtract line 5 from line 6. If zero or less, enter 0. Column: Properties. A.

Row: 7. Credit subject to recapture due to a net increase in nonqualified nonrecourse financing. Subtract line 5 from line 6. If zero or

Row: 8. Unused general business credits that would have been allowed if original credit had been figured with current-year credit base (see

Row: 9. Subtract line 8 from line 7. This is the recapture tax as a result of a net increase in nonqualified nonrecourse financing. Column:

Date property was placed in service. Column: Properties. A.

Row: 10. Date property was placed in service. Column: Properties. B.

Row: 10. Date property was placed in service. Column: Properties. C.

Row: 10. Date property was placed in service. Column: Properties. D.

Row: 11. Date property ceased to be qualified credit property. Column: Properties. A.

Row: 11. Date property ceased to be qualified credit property. Column: Properties. B.

Row: 11. Date property ceased to be qualified credit property. Column: Properties. C.

Row: 11. Date property ceased to be qualified credit property. Column: Properties. D.

Row: 12. Number of full years between the date on line 10 and the date on line 11. Column: Properties. A.

Row: 12. Number of full years between the date on line 10 and the date on line 11. Column: Properties. B.

Row: 12. Number of full years between the date on line 10 and the date on line 11. Column: Properties. C.

Row: 12. Number of full years between the date on line 10 and the date on line 11. Column: Properties. D.

Row: 13. Unused general business credits that would have been allowed had there been no credit from this property (see instructions).

Row: 14. Subtract line 13 from line 6. Column: Properties. A.

Row: 14. Subtract line 13 from line 6. Column: Properties. B.

Row: 14. Subtract line 13 from line 6. Column: Properties. C.

Row: 14. Subtract line 13 from line 6. Column: Properties. D.

Row: 15. Recapture percentage (see instructions). Column: Properties. A.

Row: 15. Recapture percentage (see instructions). Column: Properties. B.

Row: 15. Recapture percentage (see instructions). Column: Properties. C.

Row: 15. Recapture percentage (see instructions). Column: Properties. D.

Row: 16. Multiply line 14 by the percentage on line 15. Column: Properties. A.

Row: 16. Multiply line 14 by the percentage on line 15. Column: Properties. B.

Row: 16. Multiply line 14 by the percentage on line 15. Column: Properties. C.

Row: 16. Multiply line 14 by the percentage on line 15. Column: Properties. D.

Row: 17. I R S-issued registration number, if applicable (see instructions). Column: Properties. A.

Row: 17. I R S-issued registration number, if applicable (see instructions). Column: Properties. B.

Row: 17. I R S-issued registration number, if applicable (see instructions). Column: Properties. C.

Row: 17. I R S-issued registration number, if applicable (see instructions). Column: Properties. D.

18. Add property columns A through D, line 9.

19. Add property columns A through D, line 16.

20. Total increase in tax. Add lines 18 and 19. Enter here and on the applicable line(s) in Part I, column (h). See instructions.

Page 5 9 fields

1. Enter the emissions rate or value of the hydrogen that the facility was designed and reasonably expected to produce from Form 3468, Part

2. Enter the basis of property placed in service during the tax year from Form 3468, Part V I, Section M, line 25a, 25d, 25g, or 25j, that

3. Enter the energy percentage used to calculate the section 48 credit during the tax year from Form 3468, Part V I, Section M, line 25b,

4. Multiply line 2 by line 3.

5. Enter the emissions rate of the hydrogen for the current tax year. If you didn’t obtain an annual verification report for the current

6. Enter the energy percentage that corresponds with the emissions rate on line 5 that would have been used to calculate the section 48

7. Multiply line 6 by line 2.

8. Subtract line 7 from line 4.

9. Multiply line 8 by 20% (0.20). This is the total increase in tax resulting from the emissions tier recapture event in the current tax

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Frequently asked questions

When does investment credit recapture apply?

Generally when property on which you claimed the credit is disposed of or stops qualifying within five years of being placed in service. The percentage recaptured shrinks the longer the property stayed in use; the current instructions have the schedule.

Does selling my business trigger recapture?

It can. Disposing of the property, or a sufficient drop in your ownership interest in the entity holding it, can trigger recapture. Some transfers, such as certain changes in the form of doing business, do not; check the instructions.

What are excessive payments and transfers?

If a clean energy credit was paid to you directly or transferred to a buyer and the credit is later found to be smaller than claimed, the excess is owed back with a possible addition, and Form 4255 is where that amount is figured.

Form 4255, Certain Credit Recapture, Excessive Payments, and Penalties

What is 4255?

Who files 4255?

How to fill out 4255

Quick fill 4255 on this page

Frequently asked questions

Related forms

Form 3468, Investment Credit

Form 3800, General Business Credit

Form 8936, Clean Vehicle Credit