Table of Contents

• General Instructions
  • Purpose of Form
  • Who Must File
  • How To File
  • Definitions
  • Partnerships and Other Pass-Through Entities
• Specific Instructions
  • Part I. Section 1354 Election or Termination
    • Item B
    • Item C
    • Item D
  • Part II. Other Information
    • Question E
    • Line G(1). Core qualifying activities
    • Line G(2). Qualifying secondary activities
    • Line G(3). Qualifying incidental activities
    • Line H. Gross income from qualifying shipping activities excluded from gross income on the corporation's income tax return
  • Part III. Vessel Information
    • Line 9. Type of ownership
    • Line 10. Type of vessel use
  • Part IV. Notional Shipping Income
    • Line 21. Ownership percentage
• Instructions for Form 8902 - Notices
  • Paperwork Reduction Act Notice.