Form 8820, Orphan Drug Credit
Use this form to claim the orphan drug credit. The credit is 50% of qualified clinical testing expenses paid or incurred during the tax year.
Other Items You May Find Useful:
Form 1041, U.S. Income Tax Return for Estates and Trusts
Form 1065, U.S. Return of Partnership Income
Form 1120S, U.S. Income Tax Return for an S Corporation
Form 3800, General Business Credit
Comment on Form 8820
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