8820
Orphan Drug Credit
OMB No. 1545-1505
Form
(Rev. December 2011)
Attachment
Attach to your tax return.
Department of the Treasury
▶
103
Sequence No.
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) .
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2a Current year credit. Multiply line 1 by 50% (.50) (see instructions)
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2a
b Enter the portion of the credit from Form 8932, line 2, that is attributable to wages that were also
2b
used to figure the credit on line 2a above
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c Subtract line 2b from 2a. If zero or less, enter -0- .
2c
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3
Orphan drug credit from partnerships, S corporations, estates, or trusts .
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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 the applicable line of Form 3800 (e.g.,
4
line 1h of the 2011 Form 3800) .
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5
Amount allocated to the beneficiaries of the estate or trust (see instructions) .
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5
6
Estates and trusts. Subtract line 5 from line 4. Report this amount on the applicable line of Form
3800 (e.g., line 1h of the 2011 Form 3800) .
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6
8820
For Paperwork Reduction Act Notice, see instructions.
Form
(Rev. 12-2011)
Cat. No. 11208S