Indian Employment Credit                                            OMB No. 1545-0123
Form  8845
(Rev. January 2022)                                 ▶ Attach to your tax return.                                    Attachment   
Department of the Treasury          ▶ Go to www.irs.gov/Form8845 for instructions and the latest information.       Sequence No. 113
Internal Revenue Service  
Name(s) shown on return                                                                                       Identifying number

1     Total of qualified wages and qualified employee health insurance costs paid or incurred during the
      tax year  .           . . . . . . .   . . . . . . .       . . . . . . .         . . . . . . .           . .  1
2     Calendar year 1993 qualified wages and qualified employee health insurance costs (see instructions). 
      If none, enter -0-        . . . . .   . . . . . . .       . . . . . . .         . . . . . . .           . .  2
3     Incremental increase. Subtract line 2 from line 1. If zero or less, enter -0- . . . . . . . .           . .  3
 4    Multiply line 3 by 20% (0.20). See instructions for the adjustment you must make to your deduction
      for salaries and wages        . . .   . . . . . . .       . . . . . . .         . . . . . . .           . .  4
5     Indian employment credit from partnerships, S corporations, cooperatives, estates, and trusts .         . .  5
6     Add lines 4 and 5. Cooperatives, estates, and trusts, go to line 7. Partnerships and S corporations, 
      stop here and report this amount on Schedule K. All others, stop here and report this amount on Form
      3800, Part III, line 1g  .    . . .   . . . . . . .       . . . . . . .         . . . . . . .           . .  6
7     Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions)    7
8     Cooperatives, estates, and trusts, subtract line 7 from line 6. Report this amount on Form 3800, Part 
      III, line 1g  .       . . . . . . .   . . . . . . .       . . . . . . .         . . . . . . .           . .  8
For Paperwork Reduction Act Notice, see separate instructions.              Cat. No. 16146D                        Form 8845 (Rev. 1-2022)