Internal Revenue Service United States Department of the Treasury

Instructions for Form 8912 (2012)

Credit to Holders of Tax Credit Bonds

Section references are to the Internal Revenue Code unless otherwise noted.

2012


Table of Contents

  • Instructions for Form 8912 - Main Contents
    • What's New
      • Future Developments
    • General Instructions
      • Purpose of Form
      • Who Can Claim the Credits
      • Definitions
    • Specific Instructions
      • Part I—Current Year Credit
      • Part II—Allowable Credit
      • Part III—Bond credit(s) reported to you on Form(s) 1097-BTC
      • Part IV — Bond credits from bonds held by you and/or your nominee not reported to you on Form 1097-BTC.
      • Part V. Bond credits from partnerships, S corporations, regulated investment companies, real estate investment trusts, estates, and trusts not reported to you on Form(s) 1097-BTC
    • Paperwork Reduction Act Notice.
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