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                                                                                                                                 OMB No. 1545-2025
Form    8912                            Credit to Holders of Tax Credit Bonds
Department of the Treasury                                 Attach to your tax return.                                            2020
                                                        ▶
                                                                                                                                 Attachment   
Internal Revenue Service          ▶ Go to www.irs.gov/Form8912 for instructions and the latest information.                      Sequence No. 154
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  2020  (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 amounts from Form 1040, 1040-SR, or 1040-NR, line 16 and 
        Schedule 2 (Form 1040), line 2 .  . . .    .    .  . . . .    . . .   .     .   . .  . . .      . .  
        • Corporations. Enter the amount from Form 1120, Schedule J, line 2; or the amount from the                           7
        applicable line of your return. . . . .    .    .  . . . .    . . .   .     .   . .  . . .      . .  
        • Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a and 
        1b; or the amount from the applicable line of your return  .  . . .   .     .   . .  . . .      . .  }

8       Alternative minimum tax:
        • Individuals. Enter the amount from Form 6251, line 11. .    . . .   .     .   . .  . . .      . .  
        • Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54 .     .  . . .      . .                   8
                                                                                                             }
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 6; Form 1120, Schedule J, line 5e; 
        Form 1041, Schedule G, line 2d; or the amount from the applicable line of your return    .      . .  .                12
For Paperwork Reduction Act Notice, see separate instructions.                          Cat. No. 37722B                          Form 8912 (2020) 



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Form 8912 (2020)                                                                                                  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: Do not 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)

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14 Total. Combine the amounts in column (c). Enter here and on line 1. . . . . . . . .          14
                                                                                                     Form 8912 (2020) 



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Form 8912 (2020)                                                                                                          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: Do not enter any bond credits for bonds issued after 2017.
                                                    ▲ ▲ ▲ ▲ ▲
15  a Bond Issuer's name, city or town, and state
    b Bond Issuer's employer 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.)

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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 (2020) 






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