Form 8845 Indian Employment Credit

Form

8845

Department of the Treasury
Internal Revenue Service

Indian Employment Credit
a Information

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2014

a Attach to your tax return.
about Form 8845 and its separate instructions is at www.irs.gov/form8845.

Attachment
Sequence No. 113
Identifying number

Name(s) shown on return

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OMB No. 1545-1417

Total of qualified wages and qualified employee health insurance costs paid or incurred during the
tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calendar year 1993 qualified wages and qualified employee health insurance costs (see
instructions). If none, enter -0- . . . . . . . . . . . . . . . . . . . . . . .
Incremental increase. Subtract line 2 from line 1. If zero or less, enter -0- . . . . . . . . .
Multiply line 3 by 20% (.20). See instructions for the adjustment you must make to salaries and
wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Indian employment credit from partnerships, S corporations, cooperatives, estates,
and trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 4 and 5. Cooperatives, estates, and trusts, go to line 7. Partnerships and S corporations,
stop here and report this amount on Schedule K. All others, stop here and report this amount on
Form 3800, Part III, line 1g . . . . . . . . . . . . . . . . . . . . . . . .
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cooperatives, estates, and trusts, subtract line 7 from line 6. Report this amount on
Form 3800, Part III, line 1g . . . . . . . . . . . . . . . . . . . . . . . .

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 16146D

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Form 8845 (2014)