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Form 8866, Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method

Use this Form to figure the interest due or to be refunded under the look-back method of section 167(g)(2) for property placed in service after September 13, 1995, that is depreciated under the income forecast method as described in section 167(g).

The income forecast method generally is limited to depreciation of:

  • Motion picture films,
  • Video tapes,
  • Sound recordings,
  • Copyrights,
  • Books, and
  • Patents.

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Form 8866

Instructions for Form 8866 (HTML)


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Other Items You May Find Useful:

All Form 8866 Revisions

Form 1040, U.S. Individual Income Tax Return

Form 1065, U.S. Return of Partnership Income

Form 1120, U.S. Corporation Income Tax Return

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Page Last Reviewed or Updated: 2013-03-11