Form 8902, Alternative Tax on Qualifying Shipping Activities
Form 8902 is used by qualifying vessel operators who are making an alternative tax election under section 1354(a) or who have made such an election previously. The form is used to make such an election or report the termination of such an election, to report information relating to such an election, and to compute the alternative tax.
Other Items You May Find Useful:
Publication 542, Corporations
Comment on Form 8902
Caution: If you have a tax-related question, please go to Help With Tax Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business). We cannot respond to tax-related questions submitted from this page.
Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.