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, 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 (1998)

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 14)

e

7c

7e

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

1998

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