OMB No. 1545-2025
Form 8912                             Credit to Holders of Tax Credit Bonds
(Rev. November 2023)
Department of the Treasury                             Attach to your tax return.                                             Attachment   
                                                                                                                              Sequence No. 154
Internal Revenue Service           Go to www.irs.gov/Form8912 for instructions and the latest information. 
Name(s) shown on return                                                                                      Identifying number

Part I  Current Year Credit

1    Bond credit(s) from Part III. Enter the amount from line 14. See instructions .  .  . . .   .        .  .             1

2    Bond credit(s) from Part IV. Enter the amount from line 20. See instructions .   .  . . .   .        .  .             2

3    Carryforward  of  credits  for  qualified  tax  credit  bonds  and  build  America  bonds  to  2021  (see 
     instructions) .        . . . . . .  . . .  .    . . .     . . . . .   .      . . .  . . .   .        .  .             3
4    Total  credit.  Add  lines  1  through  3.  Estates  and  trusts  figuring  the  credit  for  a  clean  renewable 
     energy bond, go to line 5; partnerships and S corporations, report this amount on Schedule K. (You
     must also issue Form(s) 1097-BTC. See Form 1097-BTC and its instructions.) All others, go to Part II                  4
5    Amount allocated to the beneficiaries of the estate or trust. (You must also issue Form(s) 1097-BTC. 
     See Form 1097-BTC and its instructions.) See instructions     . . .   .      . . .  . . .   .        .  .             5

6    Estates and trusts. Subtract line 5 from line 4. Use this amount to complete Part II  . .   .        .  .             6
Part II Allowable Credit

7    Regular tax before credits:
     • Individuals. Enter the sum of the tax reported on Form 1040, 1040-SR, or 1040-NR, line 16; 
     and the excess advance premium tax credit repayment from Schedule 2 (Form 1040), line 2              .  
     • Corporations. Enter the income tax from Form 1120, Schedule J, line 1; or the amount from the
     applicable line of your return   .  . . .  .    . . .     . . . . .   .      . . .  . . .   .        .                7
     • Estates and trusts. Enter the sum of tax on taxable income and tax on lump-sum distributions
     from Form 1041, Schedule G, lines 1a and 1b, plus any Form 8978 amount included on line 1d; 
     or the amount from the applicable line of your return     . . . . .   .      . . .  . . .   .        .  
                                                                                                             }

8    Alternative minimum tax:
     • Individuals. Enter the alternative minimum tax from Form 6251, line 11 .     . .  . . .   .        .  
     • Corporations. Enter the alternative minimum tax from Form 4626, Part II, line 13  . . .   .        .                8
     • Estates and trusts. Enter the alternative minimum tax from Schedule I (Form 1041), line 54         .  }
9    Add line 7 and line 8  .     . . .  . . .  .    . . .     . . . . .   .      . . .  . . .   .        .  .             9

10a  Foreign tax credit  .      . . . .  . . .  .    . . .     . . . . .   .      .   10a
b    Certain allowable credits (see instructions)  . . . .     . . . . .   .      .   10b
c    General business credit (see instructions) .    . . .     . . . . .   .      .   10c
d    Credit for prior year minimum tax (Form 8801 or Form 8827) .    . .   .      .   10d

e    Add lines 10a through 10d .      .  . . .  .    . . .     . . . . .   .      . . .  . . .   .        .  .             10e

11   Net income tax. Subtract line 10e from line 9  .  . .     . . . . .   .      . . .  . . .   .        .  .             11
12   Credit to holders of tax credit bonds allowed for the current year.     Enter the   smallest of line 4, 
     line 11, or the amount as limited by the formula in the instructions for line 12. (If line 12 is smaller 
     than line 4, see instructions.) Estates and trusts, enter the smallest of line 6, line 11, or the amount 
     as  limited  by  the  formula  in  the  instructions  for  line  12.  (If  line  12  is  smaller  than  line  6,  see 
     instructions.) Report this amount on Schedule 3 (Form 1040), line 6k; Form 1120, Schedule J, line
     5e; Form 1041, Schedule G, line 2d; or the applicable line of your return  .   . .  . . .   .        .  .             12
For Paperwork Reduction Act Notice, see separate instructions.             Cat. No. 37722B                                 Form 8912 (Rev. 11-2023) 

Form 8912 (Rev. 11-2023)                                                                                         Page 2 
Name(s) shown on return                                                                        Identifying number

Part III Bond Credit(s) Reported to You on Form(s) 1097-BTC (see instructions) 
         If you are claiming a bond credit for which you did not receive a Form 1097-BTC, complete Part IV. 
         Caution: Don’t enter any bond credits for bonds issued after 2017.
   (a) Name of issuer of Form(s) 1097-BTC (b1) Identifying number         (b2) Unique identifier (c) Amount reported on 
                                          of issuer of Form(s)              (see instructions)   Form(s) 1097-BTC 
                                              1097-BTC                                              (see instructions)

13

14 Total. Combine the amounts in column (c). Enter here and on line 1 . . . . . . . .          14
                                                                                                    Form 8912 (Rev. 11-2023) 

Form 8912 (Rev. 11-2023)                                                                                                  Page 3 
Name(s) shown on return                                                                                 Identifying number

Part IV Bond Credit(s) From Bonds Held by You and/or Your Nominee(s) Not Reported to You on 
        Form(s) 1097-BTC (see instructions) 
        Caution: Don’t enter any bond credits for bonds issued after 2017.

15  a   Bond Issuer ’sname, city or town, and state:
    b   Bond Issuer ’semployer identification number:
16  a   Date bond issued:
    b   Date bond matures:
17      Date bond disposed of (if applicable):
(a) CUSIP number. If CUSIP number     (b) Outstanding bond      (c) Credit rate   (d) Multiply       (e) %   (f) Multiply (d) x (e)
not issued, enter principal payment   principal (or for build                       (b) x (c)
dates. (Clean renewable energy bonds:  America bonds, interest 
Include CUSIP number and principal        payable)
payment dates. Build America bonds: 
Include CUSIP number and interest 
        payment dates.)

18

19  Add the amounts on line 18, column (f) .    .   . .       . .  . . . .      . .  . .     . . . . .  .  19
20  For  a new clean  renewable  energy  bond  or  a  qualified  energy  conservation  bond,  multiply  the
    amount on line 19 by 70% (0.70) and enter the result here. For a clean renewable energy bond, 
    qualified zone academy bond, qualified school construction bond, or build America bond, enter 
    the amount from line 19 here. Enter the line 20 amount on line 2. See the instructions for how to 
    report as interest income .     . . . .   . .   . .       . .  . . . .      . .  . .     . . . . .  .  20
                                                                                                             Form 8912 (Rev. 11-2023)