Form 8820 - Orphan Drug Credit - Internal Revenue Service
Download a blank fillable Form 8820 - Orphan Drug Credit - Internal Revenue Service in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 8820 - Orphan Drug Credit - Internal Revenue Service with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
48820
Orphan Drug Credit
OMB No. 1545-1505
Form
(Rev. September 2017)
Go to for the latest information.
▶
Attachment
Department of the Treasury
103
Sequence No.
Attach to your tax return.
▶
Internal Revenue Service
Name(s) shown on return
Identifying number
Part I
Current Year Credit
1
1
Qualified clinical testing expenses paid or incurred during the tax year (see instructions) .
.
.
.
2a Current year credit. Multiply line 1 by 50% (0.50). See instructions .
.
.
.
.
.
.
.
.
.
.
2a
b Enter the portion of the credit from Form 8932, line 2, that is attributable to wages that were also
used to figure the credit on line 2a above
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2b
c Subtract line 2b from line 2a. If zero or less, enter -0-
2c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
Orphan drug credit from partnerships, S corporations, estates, or trusts .
.
.
.
.
.
.
.
.
3
4
Add lines 2c and 3. Estates and trusts go to line 5. Partnerships and S corporations, report this
amount on Schedule K. All others, report this amount on Form 3800, Part III, line 1h .
.
.
.
.
4
5
Amount allocated to the beneficiaries of the estate or trust (see instructions) .
.
.
.
.
.
.
.
5
6
6
Estates and trusts. Subtract line 5 from line 4. Report this amount on Form 3800, Part III, line 1h .
8820
For Paperwork Reduction Act Notice, see instructions.
Form
(Rev. 9-2017)
Cat. No. 11208S
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial