Form 8820, Orphan Drug Credit
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.
Other Items You May Find Useful
Form 1041, U.S. Income Tax Return for Estates and Trusts
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 8820
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