7. Costs You Can Deduct or Capitalize


2020 Form 3468 (PDF)

Use Form 3468, Investment Credit to claim the investment credit. The investment credit consists of the following credits: rehabilitation, energy, qualifying advanced coal project, qualifying gasification project, and qualifying advanced energy project.

About Form 8826, Disabled Access Credit

Information about Form 8826, Disabled Access Credit, including recent updates, related forms and instructions on how to file. Eligible small businesses use Form 8826 to claim the disabled access credit.

About Publication 544, Sales and Other Dispositions of Assets

Information about Publication 544, Sales and Other Dispositions of Assets, including recent updates and related forms. Publication 544 explains the tax rules that apply when you dispose of property. It discusses how to figure gain (loss), whether it is ordinary or capital, how to treat the gain or loss, and how to report gains and losses.