Table of Contents

• Instructions for Form 3468 - Introductory Material
  • Future Developments
  • What's New
• General Instructions
  • Purpose of Form
  • Investment Credit Property
  • Qualified Progress Expenditures
  • At-Risk Limit for Individuals and Closely Held Corporations
  • Recapture of Credit
• Specific Instructions
  • Shareholders of S Corporations, Partners of Partnerships, and Beneficiaries of Estates and Trusts
    • Part I. Information Regarding the Election To Treat the Lessee as the Purchaser of Investment Credit Property
    • Qualifying Advanced Coal Project Credit
    • Qualifying Gasification Project Credit
    • Qualifying Advanced Energy Project Credit
    • Credit from Cooperatives
    • Rehabilitation Credit
    • Energy Credit
• Instructions for Form 3468 - Notices
  • Paperwork Reduction Act Notice.