Reporting a Refundable Minimum Tax Credit on a 2018 or 2019 Form 990-T

 

A corporate 990-T filer who is completing Form 8827 and claiming a refundable minimum tax credit (line 5c (2019) or 8c (2018) of Form 8827) should report the credit on Form 990-T as follows.

  • On a 2018 Form 990-T, report the credit on line 50g, Other credits, adjustments, and payments. Check the “Other” box. Enter “F8827” and the amount of the credit.
     
  • On a 2019 Form 990-T, report the credit on line 51g, Other credits, adjustments, and payments. Check the “Other” box. Enter “F8827” and the amount of the credit.