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Form 8923

(Rev. February 2018)

Department of the Treasury 

Internal Revenue Service 

Mine Rescue Team Training Credit

▶ Attach to your tax return.

▶ Go to www.irs.gov/Form8923 for the latest information.

OMB No. 1545-0123

Name(s) shown on return Identifying number

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

the tax year (up to $50,000 per qualified employee) . . . . . . . . . . . . . . . . 1 

2 Multiply line 1 by 20% (0.20). See instructions for the adjustment you must make . . . . . . 2 

3 Mine rescue team training credit from partnerships and S corporations (see instructions) . . . . 3 

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

report this amount on Form 3800, Part III, line 1u . . . . . . . . . . . . . . . . . 4 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 37735E Form 8923 (Rev. 2-2018)
Form 8923 (Rev. 2-2018) Page 2 

General Instructions

Section references are to the Internal Revenue Code unless 

otherwise noted.

Future Developments

For the latest information about developments related to Form 

8923 and its instructions, such as legislation enacted after they 

were published, go to www.irs.gov/Form8923.

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. This credit expired for tax years beginning after 

2017. To find out if the mine rescue team training credit is 

extended beyond 2017, go to www.irs.gov/Form8923.

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.

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.

Specific Instructions

Line 2

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.

Line 3

Enter the total mine rescue team training credit from:

• Schedule K-1 (Form 1065), Partner’s Share of Income, 

Deductions, Credits, etc., box 15 (code P); or

• Schedule K-1 (1120S), Shareholder’s Share of Income, 

Deductions, Credits, etc., box 13 (code P).

Partnerships and S corporations must always report the 

above credit on line 3. All other filers can report the above 

credits directly on Form 3800, Part III, line 1u, and do not need 

to file this form.

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.