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 39

● 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 (Form 1116, line 32, or Form 1118, Sch. B, line 12)

j

7f f

Possessions tax credit (Form 5735) g 7g

h Credit for fuel from a nonconventional source 7h

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

Add lines 7a through 7i 7j

8 Net regular tax. Subtract line 7j 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 42

11 Tentative minimum tax (see instructions):

● Individuals. Enter amount from Form 6251, line 26

11

● Corporations. Enter amount from Form 4626, line 13

● Estates and trusts. Enter amount from Form 1041,

Schedule I, line 38

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 44; 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 (1997)

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)

d 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

1997

Adoption credit (Form 8839, line 10)

c 7c

e District of Columbia first-time homebuyer credit (Form 8859) 7e