OMB No. 1545-2067

Form 8923 Mine Rescue Team Training Credit

Department of the Treasury

Internal Revenue Service

Name(s) as shown on return Identifying number

Cat. No. 37735E Form 8923 (Rev. 12-2008)

© Attach to your tax return.

1

2 2

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Total training program costs of qualified mine rescue team employees paid or incurred during

the tax year (up to $50,000 per qualified employee)

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4

1

4

Mine rescue team training credits from partnerships and S corporations

Add lines 2 and 3. Partnerships and S corporations, report this amount on Schedule K; all others, 

report this amount on the applicable line on Form 3800 (e.g., line 1u of the 2008 Form 3800)

Multiply line 1 by 20% (.20) (see instructions for the adjustment you must make)

(Rev. December 2008)

Note. Taxpayers other than partnerships or S corporations

whose only source of this credit is from those pass-through

entities are not required to complete or file this form. Instead,

report this credit directly on the applicable line of Form 3800,

General Business Credit.

Purpose of Form

Taxpayers who employ individuals as miners in U.S.

underground mines use Form 8923 to claim the mine rescue

team training credit. This credit applies to training program

costs paid or incurred for qualified mine rescue team

employees for tax years beginning before January 1, 2010.

Definitions

Training program costs. Taxpayers who employ individuals

as miners in U.S. underground mines can claim a credit of

20% of the training program costs paid or incurred during

the tax year for training of qualified mine rescue team

employees. The maximum amount of training program costs

that may be taken into account annually for each qualified

employee is $50,000. The training costs include wages paid

or incurred while the qualified employee is attending a

training program.

Qualified employee. A qualified mine rescue team employee

is any full-time employee of the taxpayer who is a miner

eligible to serve for more than 6 months of the year as a

mine rescue team member. The employee must have

completed, at a minimum, an initial 20-hour course of

instruction, as prescribed by the Mine Safety and Health

Administration’s Office of Educational Policy and

Development, or received at least 40 hours of refresher

training in such instruction. See 30 CFR section 49.8 for

refresher training requirements.

Specific Instructions

Line 2

Privacy Act and Paperwork Reduction Act Notice. We ask

for the information on this form to carry out the Internal

Revenue laws of the United States. You are required to give

us the information. We need it to ensure that you are

complying with these laws and to allow us to figure and

collect the right amount of tax.

You are not required to provide the information requested

on a form that is subject to the Paperwork Reduction Act

unless the form displays a valid OMB control number. Books

or records relating to a form or its instructions must be

retained as long as their contents may become material in

the administration of any Internal Revenue law. Generally, tax

returns and return information are confidential, as required by

section 6103.

The time needed to complete and file this form will vary

depending on individual circumstances.

The estimated burden for taxpayers who file this form is

shown below. The estimated average time is:

If you have comments concerning the accuracy of these

time estimates or suggestions for making this form simpler,

we would be happy to hear from you. See the instructions for

the tax return with which this form is filed.

Wages. Wages qualifying for the credit generally have the

same meaning as wages subject to the Federal

Unemployment Tax Act (FUTA), but without regard to any

dollar limit.

General Instructions

Section references are to the Internal Revenue Code unless

otherwise noted. In general, you must reduce your allowable training program

costs by the amount on line 2. This is required even if you

cannot take the full credit this year and must carry part of it

back or forward. If you capitalized any costs included on line

1, reduce the amount capitalized by the credit on line 2

attributable to these costs.

Recordkeeping 1 hr., 25 min.

Preparing the form 1 min.