IRC section 50(a) and Regulation section 1.47 require that taxpayers attach a statement to their return showing the computation of the recapture tax when investment credit property is disposed of before the end of the recapture period used in the original computation of the investment credit.
The latest form for Recapture of Investment Credit expires 2022-08-31 and can be found here.
Document Name |
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Form |
Supporting Statement A |