Form 8804 - Nov 2022

Form 8804 is used by corporations to claim the credit for prior year minimum tax. The credit is allowed for the amount of minimum tax paid in prior years that exceeds the regular tax liability. Corporations who have paid minimum tax in prior years and are claiming credit for the excess amount should attach this form to their income tax return.

Corporations who have paid minimum tax in prior years and are claiming credit for the excess amount.

The completed Form 8804 should be attached to the corporation's income tax return and submitted to the Internal Revenue Service.