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Form 8900, Qualified Railroad Track Maintenance Credit

Eligible taxpayers use this Form to claim the railroad track maintenance credit (RTMC) with respect to qualified railroad track maintenance expenditures (QRTME) paid or incurred during the tax year. If you are an assignor with respect to miles of eligible railroad track, you must file Form 8900 even if you do not claim any RTMC.


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Page Last Reviewed or Updated: 12-Mar-2013