Qualified Railroad Track Maintenance Credit                                               OMB No. 1545-1983
Form   8900
(Rev. February 2020)                                ▶ 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 50% (0.50) 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. 2-2020)