Interest Computation Under the Look-Back Method for                                                               OMB No. 1545-1622 
Form   8866                 Property Depreciated Under the Income Forecast Method 
(Rev. November 2018) 
                                                                                                                                                 Attachment 
Department of the Treasury               ▶ Go to www.irs.gov/Form8866 for instructions and the latest information.                               Sequence No. 108 
Internal Revenue Service 
For the recomputation year beginning                                              , and ending                                   . See instructions. 
              Name                                                                                                  A  Identifying number 

  Print       Number, street, and apt., room, or suite no. If a P.O. box, see instructions.                         B   Check applicable box to show type of taxpayer:
  or  
Type                                                                                                                      Corporation                S corporation 
              City or town, state, and ZIP code. If a foreign address, see instructions.                                  Individual                 Partnership 
                                                                                                                          Estate or trust 
C If you were an owner of an interest in a pass-through entity (such as a partnership or an S corporation) that depreciated one or more properties to which this interest  
  computation relates, enter the name and employer identification number of the entity. Attach a schedule if there is more than one such entity. 
Name of entity:                                                                                                           Employer identification number 

     Pass-through entities: Skip lines 1, 3, 4, and 5.                      Recomputation                   Prior Years
  1  Taxable income (or loss) for the prior years shown on tax return (or                Year
     as previously adjusted) before net operating loss or capital loss                                (a)                 (b) 
     carrybacks (other than carrybacks that must be taken into account                                                                               (c) 
     to properly compute interest under section 167(g)) (see instructions).       Year ended        Year ended          Year ended                   Totals 
     If you were required to file Form 8866 for an earlier year, enter      mo.             yr. mo.     yr.         mo.     yr.                  (Add columns (a) and (b))  
     adjusted taxable income for the prior years from Form 8866, line 3, 
     for the most recent recomputation year that affects the prior years. 
  2  Adjustment to taxable income for the difference between: (a) the 
     depreciation deducted under the income forecast method based 
     on estimated future income and (b) depreciation allowable under 
     the income forecast method based on    actual income earned for 
     periods before the end of the recomputation year and estimated 
     future income to be earned after the recomputation year. See 
     instructions and attach a schedule listing each separate property, 
     unless you were an owner of an interest in a pass-through entity.
  3  Adjusted taxable income for look-back purposes. Combine 
     lines 1 and 2. If line 3 is a negative amount, see instructions. 
  4  Income tax liability on line 3 amount using tax rates in effect 
     for the prior years (see instructions)  .   . . . .      .  .
  5  Income  tax  liability  shown  on  return  (or  as  previously 
     adjusted) for the prior years (see instructions). If you were 
     required to file Form 8866 for an earlier year, enter the 
     amount required to be reported on Form 8866, line 4, for the 
     most recent recomputation year that affects the prior years  
  6  Increase (or decrease) in tax for the prior years on which 
     interest is due (or is to be refunded). Subtract line 5 from 
     line 4. (Pass-through entities: See instructions.)  .    .  .
  7  Interest  due  on  increase,  if  any,  shown  on  line  6  (see 
     instructions)  .    .  .    . . .    . .    . . . .      .  .
  8  Interest to be refunded on decrease, if any, shown on line 6 
     (see instructions)     .    . . .    . .    . . . .      .  .
  9  Net amount of   interest to be refunded to you. If line 8, column (c), exceeds line 7, column (c), enter the excess. File 
     Form 8866 separately; do not attach it to your tax return (see instructions)  . . . . . . . . . . . . . . . .
10   Net amount of interest you owe. If line 7, column (c), exceeds line 8, column (c), enter the excess. Attach Form 8866 to 
     your tax return. See instructions for where to include this amount on your return  .       .   . .   . .  .    .   . .   .    .
Signatures. Complete this section only if this form is being filed separately and not with the tax return. 
              Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my  knowledge 
              and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. 
              ▲
Sign               Your signature                                                                                         Date
Here 
                   Spouse’s signature. If a joint return, both spouses must sign.                                         Date

              Print/Type preparer’s name                   Preparer’s signature                       Date              Check           if       PTIN
Paid                                                                                                                    self-employed
Preparer 
Use Only      Firm’s name      ▶                                                                                        Firm’s EIN ▶
              Firm’s address  ▶                                                                                         Phone no.
For Privacy Act and Paperwork Reduction Act Notice, see instructions.                               Cat. No. 26036C                 Form  8866  (Rev. 11-2018)