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.
None at this time.
Other Items You May Find Useful
About Form 1041, U.S. Income Tax Return for Estates and Trusts
About Form 1065, U.S. Return of Partnership Income
About Form 1120-S, U.S. Income Tax Return for an S Corporation
About Form 3800, General Business Credit
Comment on Form 8820
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