Qualifying vessel operators file this form to:
- make an alternative tax election under section 1354(a),
- 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
About Form 1120, U.S. Corporation Income Tax Return
About form 1120-F, U.S. Income Tax Return of a Foreign Corporation
Comment on Form 8902
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