Form 8923, Mine Rescue Team Training Credit
Taxpayers who employ individuals as miners in U.S. underground mines use Form 8923 to claim the mine rescue team training credit.
The mine rescue team training credit is extended from December 31, 2013 to December 31, 2014 by P.L. 113-295, section 117. This credit applies to training program costs paid or incurred before 2015 for qualified mine rescue team employees.
Other Items You May Find Useful
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 8923
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