OMB No. 1545-0155 Investment Credit

Form 3468

 Attach to your return.

Department of the Treasury

Internal Revenue Service

 See separate instructions. Attachment

Sequence No. 52

Name(s) shown on return Identifying number

Current Year Credit

1b

1

c

Energy credit. Enter the basis of energy property placed in

service during the tax year (see instructions)

2

2

4 4

5

Tax Liability Limit (See Who Must File Form 3800 to find out if you complete Part II or file Form 3800.)

● Individuals. Enter amount from Form 1040, line 40

● Corporations. Enter amount from Form 1120, Schedule J, line 3 (or Form 1120-A, Part I, line 1) 6

● Other filers. Enter regular tax before credits from your return

7a Credit for child and dependent care expenses (Form 2441, line 9) 7a

b Credit for the elderly or the disabled (Schedule R (Form 1040), line 20) 7b

7i

Foreign tax credit

l

7f

h

Possessions tax credit (Form 5735, line 17 or 27)

7g

i

7h

j Credit for fuel from a nonconventional source

k Qualified electric vehicle credit (Form 8834, line 19)

Add lines 7a through 7k 7l

8 Net regular tax. Subtract line 7l from line 6 8

9 Alternative minimum tax:

● Individuals. Enter amount from Form 6251, line 28

● Corporations. Enter amount from Form 4626, line 15 9

● Estates and trusts. Enter amount from Form 1041, Schedule I, line 39

11 Tentative minimum tax (see instructions) 11

12 If line 8 is more than $25,000, enter 25% (.25) of the excess (see

instructions)

14 Subtract line 13 from line 10. If zero or less, enter -0- 14

15 Investment credit allowed for current year. Enter the smaller of line 5 or line 14 here and on

Form 1040, line 47; Form 1120, Schedule J, line 4d; Form 1120-A, Part I, line 2a; Form 1041,

Schedule G, line 2c; or the applicable line of your return 15

For Paperwork Reduction Act Notice, see separate instructions. Form 3468 (1999)

Part I

Part II

Rehabilitation credit (see instructions for required attachments):

b Pre-1936 buildings × 10% (.10)

Certified historic structures × 20% (.20)

Enter NPS number assigned or the flow-through entity’s

identifying number (see instructions)

3

× 10% (.10)

Reforestation credit. Enter the amortizable basis of qualified

timber property acquired during the tax year (see instructions

for limitations) × 10% (.10)

Credit from cooperatives. Enter the unused investment credit from cooperatives

5 Total current year investment credit. Add lines 1b through 4





1c

3

Cat. No. 12276E

Mortgage interest credit (Form 8396, line 11)

f

7d

Check this box if you are electing under section 47(d)(5) to take your qualified rehabilitation

expenditures into account for the tax year in which paid (or, for self-rehabilitated property, when

capitalized). See instructions. Note: This election applies to the current tax year and to all later

tax years. You may not revoke this election without IRS consent 

a

6 Regular tax before credits:

10 Net income tax. Add lines 8 and 9 10

13 Enter the greater of line 11 or line 12 13

Enter the amount of qualified rehabilitation expenditures and multiply by the percentage shown:

12

Adoption credit (Form 8839, line 15)

e

7c

7e

g District of Columbia first-time homebuyer credit (Form 8859, line 11)

c

d

Child tax credit (Form 1040, line 43)

Education credits (Form 8863, line 18)

7j

7k

d Rehabilitation credit from an electing large partnership (Schedule K-1 (Form 1065-B), box 9) 1d

1999