Qualified Railroad Track Maintenance Credit                                               OMB No. 1545-1983
Form   8900
(Rev. December 2023)                                 Attach to your tax return.                                             Attachment   
Department of the Treasury        Go to www.irs.gov/Form8900 for instructions and the latest information.                   Sequence No. 144
Internal Revenue Service
Name(s) shown on return                                                                                     Identifying number

1      Qualified  railroad  track  maintenance  expenditures  paid  or  incurred  (see 
       instructions)  .     . . . . . . .    . . .  . .      . . . . . . .      . .       1 
2      Enter 40% (0.40) of line 1   . . .    . . .  . .      . . . . . . .      . .    .  .  . . . .      . .             2 
3a     Number of miles of railroad track owned or leased by you (see instructions)  .     3a 
b      Less: number of miles of railroad track owned or leased by you and assigned 
       to other eligible taxpayers for purposes of this credit. See instructions for more 
       information, including required statement  . . .      . . . . . . .      . .       3b (                          ) 
c      Number of miles of railroad track assigned to you by the owner or lessee for 
       purposes  of  this  credit.  See  instructions  for  more  information,  including 
       required statement .     . . . . .    . . .  . .      . . . . . . .      . .       3c 
d  Total. Combine lines 3a through 3c .        . .  . .      . . . . . . .      . .    .  .  . . . .      . .             3d
4      Multiply line 3d by $3,500   . . .    . . .  . .      . . . . . . .      . .    .  .  . . . .      . .             4 
5      Enter the smaller of line 2 or line 4 . . .  . .      . . . . . . .      . .    .  .  . . . .      . .             5 
6      Qualified railroad track maintenance credit from partnerships and S corporations (see instructions)  .             6 
7      Add lines 5 and 6. Partnerships and S corporations, report this amount on Schedule K. All others, 
       report this amount on Form 3800, Part III, line 4g  . . . . . . . .      . .    .  .  . . . .      . .             7 
For Paperwork Reduction Act Notice, see separate instructions.             Cat. No. 37708X                                Form 8900 (Rev. 12-2023)