Form 8923 Form 8923 Mine Rescue Team Training Credit

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8923

Form
(February 2007)
Department of the Treasury
Internal Revenue Service
Name(s) as shown on return

1

Action

Date

O.K. to print
Revised proofs
requested

Mine Rescue Team Training Credit

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OMB No. 1545-XXXX

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Attach to your tax return.

Identifying number

Total training program costs of qualified mine rescue tax employees paid or incurred during the
tax year (up to $50,000 per qualified employee)

1

Multiply line 1 by 20% (.20) (see instructions for the adjustment you must make for salaries and
wages)

2

3

Mine rescue team training credits from partnerships and S corporations

3

4

Add lines 2 and 3. Partnerships and S corporations, report this amount on Schedule K; all others,
report this amount on the applicable line on Form 3800 (e.g., line 1y of the 2006 Form 3800)

4

2

Signature

Mine rescue team training credit

Specific Instructions

Caution. Taxpayers other than partnerships or S corporations
whose only source of this credit is from those pass-through
entities are not required to complete or file this form. Instead,
report this credit directly on line 1y of Form 3800, General
Business Credit.

Line 2. In general, you must reduce your deduction for
salaries and wages 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
on which you figured the credit, reduce the amount
capitalized by the credit attributable to these costs.

Purpose of Form
Use Form 8923 to claim the mine rescue team training credit
for training costs paid or incurred in the current tax year for
qualified mine rescue team employees.
You can claim or elect not to claim the mine rescue team
training credit any time within 3 years from the due date of
your return on either your original return or an amended
return.

General Instructions
Qualified costs
You can claim up to $50,000 of qualified mine rescue training
program costs, per qualified mine rescue team employee,
paid or incurred during the tax year. The training costs
include wages paid or incurred while attending a training
program. See 30 CFR 49 for details.
Eligible 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.
Eligible employer. Any taxpayer who employs individuals as
miners in underground mines in the U.S.
Wages. Wages qualifying for the credit generally have the
same meaning as wages subject to the Federal
Unemployment Tax Act (FUTA).

Privacy Act and Paperwork Reduction Act Notice. We ask
for the information on this form to carry out the Internal
Revenue laws of the United States. You are required to give
us the information. We need it to ensure that you are
complying with these laws and to allow us to figure and
collect the right amount of tax.
You are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be
retained as long as their contents may become material in
the 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 individual taxpayers filing this form is approved
under OMB control number 1545-0074 and is included in the
estimates shown in the instructions for their individual
income tax return.
The estimated burden for all other taxpayers who file this
form are shown below. The estimated average time is:
Recordkeeping
X hrs., XX min.
Learning about the law or the form
X hrs., XX min.
Preparing the form
X hrs., XX min.
Copying, assembling, and sending
the form to the IRS
X hrs., XX min.
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.

For Paperwork Reduction Act Notice, see page 2.

Cat. No. 37735E

Printed on Recycled Paper

Form

8923

(2-2007)