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Please review the updated information below.

Temporary Procedures for Corporations to Fax Certain Forms 8827 

with Form 1139 to Claim a Quick Refund of the Credit for Prior Year 

Minimum Tax

In response to the COVID-19 Pandemic and solely to implement certain provisions of the 

Coronavirus Aid, Relief, and Economic Security Act (CARES Act), until further notice, the IRS is 

implementing temporary procedures to submit Form 8827 along with Form 1139 to claim 100% 

of the refundable prior year minimum tax credit for 2018. See Temporary Procedures to Fax 

Certain Forms 1139 and 1045 Due to COVID-19.
Form 8827

Department of the Treasury 

Internal Revenue Service

Credit for Prior Year Minimum Tax—Corporations

▶ Attach to the corporation’s tax return.

▶ Go to www.irs.gov/Form8827 for the latest information.

OMB No. 1545-0123

2018

Name Employer identification number

1 Alternative minimum tax (AMT) for 2017. Enter the amount from line 14 of the 2017 Form 4626 1 

2 Minimum tax credit carryforward from 2017. Enter the amount from line 9 of the 2017 Form 8827 2 

3 Enter any 2017 unallowed qualified electric vehicle credit (see instructions) . . . . . . . 3 

4 Add lines 1, 2, and 3 . . . . . . . . . . . . . . . . . . . . . . . . . 4 

5 Enter the corporation’s 2018 regular income tax liability minus allowable tax credits (see 

instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Enter the refundable minimum tax credit (see instructions) . . . . . . . . . . . . . 6 

7 Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . 7 

8 a Enter the smaller of line 4 or line 7. If the corporation had a post-1986 ownership change or has

pre-acquisition excess credits, see instructions . . . . . . . . . . . . . . . . 8a 

b Current year minimum tax credit. Enter the smaller of line 4 or line 5 here and on Form 1120, 

Schedule J, Part I, line 5d (or the applicable line of your return). If the corporation had a 

post-1986 ownership change or has pre-acquisition excess credits, see instructions. If you

made an entry on line 6, go to line 8c. Otherwise, skip line 8c . . . . . . . . . . . . 8b

c Subtract line 8b from line 8a. This is the current year refundable minimum tax credit. Include this

amount on Form 1120, Schedule J, Part III, line 20c (or the applicable line of your return) . . 8c 

9 Minimum tax credit carryforward to 2019. Subtract line 8a from line 4. Keep a record of this

amount to carry forward and use in future years . . . . . . . . . . . . . . . . 9 

Instructions

Section references are to the Internal 

Revenue Code unless otherwise noted.

What’s New

Refundable minimum tax credit. For tax 

years beginning in 2018, the minimum tax 

credit limitation is increased by the AMT 

refundable credit amount. See the 

instructions for line 6.

Purpose of Form

Corporations use Form 8827 to figure the 

minimum tax credit, if any, for AMT 

incurred in prior tax years, the refundable 

AMT credit amount, and to figure any 

minimum tax credit carryforward.

Who Should File

Form 8827 should be filed by corporations 

that had:

• An AMT liability in 2017,

• A minimum tax credit carryforward from 

2017 to 2018, or

• A qualified electric vehicle credit not 

allowed for 2017 (see the instructions for 

line 3).

Line 3

Enter any qualified electric vehicle credit 

not allowed for 2017 solely because of 

tentative minimum tax limitations.

Line 5

Enter the corporation’s 2018 regular 

income tax liability, as defined in section 

26(b) (S corporations also see section 

1374(b)(3)(B), minus any credits allowed 

under Chapter 1, Subchapter A, Part IV, 

subparts B, D, E, and F of the Internal 

Revenue Code (for example, if filing Form 

1120, subtract any credits on Schedule J, 

Part I, lines 5a through 5c, from the amount 

on Schedule J, Part I, line 2). 

Line 6

Beginning in 2018, the minimum tax credit 

limitation is increased by the AMT 

refundable credit amount. The portion of 

the credit treated as refundable is 50% of 

the excess of minimum tax credits 

available over the 2018 regular tax liability. 

Complete the Worksheet for Calculating the 

Refundable Minimum Tax Credit Amount,

later in the instructions. Enter the amount 

from line 6 of the worksheet on Form 8827, 

line 6. 

Note: A corporation with a short tax year 

(less than 12 months) must prorate the 

refundable credit based on the number of 

days in their tax year.

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13008K Form 8827 (2018)
Form 8827 (2018) Page 2 

Worksheet for Calculating the Refundable Minimum Tax Credit Amount. See instructions. Keep for your records.

1 Alternative minimum tax for 2017. Enter the amount from line 14 of the 2017 Form 4626 . . . . . . 1 

2 Minimum tax credit carryforward from 2017. Enter the amount from line 9 of the 2017 Form 8827 . . . 2 

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Enter the corporation’s 2018 regular tax minus allowable credits (see instructions for Form 8827, line 5) 4 

5 Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 

6 Refundable minimum tax credit. Multiply line 5 by 50% (0.50). Enter this amount on Form 8827, line 6 6 

Line 8

If the corporation had a post-1986 

ownership change (as defined in section 

382(g)), there may be a limit on the amount 

of pre-change minimum tax credits that 

can be applied against the corporation’s 

tax for any tax year ending after the 

ownership change. See section 383 and 

the related regulations. To figure the 

amount of the pre-change credit, the 

corporation must allocate the credit for the 

change year between the pre-change 

period and the post-change period. The 

corporation must use the same method of 

allocation (ratable allocation or 

closing-of-the-books) for purposes of 

sections 382 and 383. See Regulations 

section 1.382-6 for details.

Also, there may be a limit on the use of 

pre-acquisition excess credits of one 

corporation to offset the tax attributable to 

recognized built-in gains of another 

corporation. See section 384 for details.

If either limit applies, attach a 

computation of the allowable minimum tax 

credit, enter the amount on lines 8a and 

8b, and write “Sec. 383” or “Sec. 384” on 

the dotted line to the left of the line 8a and 

8b entry spaces.

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 

business taxpayers filing this form is 

approved under OMB control number 

1545-0123 and is included in the estimates 

shown in the instructions for their business 

income tax return.

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.