Internal Revenue Service United States Department of the Treasury

Instructions for Form 8942 (06/2010)

Application for Certification of Qualified Investments Eligible for Credits and Grants Under the Qualifying Therapeutic Discovery Project Program

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

Revised: 06/2010


Table of Contents

  • General Instructions
    • Purpose of Form
    • Definitions
      • Qualifying Therapeutic Discovery Project Program
      • Qualifying Therapeutic Discovery Project Credit
      • Qualifying Therapeutic Discovery Project
      • Qualified Investment
      • Eligible Taxpayer
      • Certification of Qualified Investment
      • Project Information Memorandum
      • Election of a Grant in Lieu of a Credit
    • When to File
      • Private Delivery Services
    • Where to File
    • Who Must Sign
      • Paid Preparer
    • Assembling the Application
    • Amended Application
    • Recapture
  • Specific Instructions
    • Line 2. Taxpayer Identification Number
    • Lines 3 and 4
    • Line 7
    • Lines 9 through 12
    • Line 13
    • Line 14
    • Lines 15 and 16
    • Line 17
    • Line 18
    • Line 19
    • Line 21
    • Lines 26 and 27
    • Part III. Qualified Investment
      • Line 31
      • Line 33
    • Project Information Memorandum
  • Instructions for Form 8942 - Notices
    • Privacy Act and Paperwork Reduction Act Notice.
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