Interest Computation Under the Look-Back                                                                  OMB No. 1545-1031 
Form  8697 
(Rev. December 2011)               Method for Completed Long-Term Contracts 
                                                                                                                                             Attachment 
Department of the Treasury                             ▶ See separate instructions.                                                          Sequence No.  97 
Internal Revenue Service 
For the filing year beginning                                       , and ending                                      . See page 4 of the instructions. 
             Name                                                                                                  A  Identifying number 

      Type   Number, street, and apt., room, or suite no. If a P.O. box, see page 4 of the instructions.           B  Check applicable box to show type of taxpayer: 
      or 
      Print                                                                                                                  Corporation      S corporation 
             City or town, state, and ZIP code                                                                               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 holds one or more long-term contracts 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 

Part I       Regular Method (see instructions) 

                                                                               Filing Year               Redetermination Years                             (c) 
1     Taxable  income  or  loss  for  the  prior  years  shown  on  tax                                                                                    Totals 
      return (or as previously adjusted) before net operating loss                                       (a)                 (b)              (Add columns (a) 
      or capital loss carrybacks (other than carrybacks that must              Year ended      Year ended              Year ended                          and (b).) 
      be taken into account to properly compute interest under             mo.   yr.       mo.           yr.       mo.         yr. 
      section  460)  (see  page  4  of  the  instructions).  If  you  were 
      required to file Form 8697 for an earlier year, enter adjusted 
      taxable income for the prior years from line 3, Form 8697, 
      for the most recent filing year that affects the prior years .
2     Adjustment  to  income  to  reflect  the  difference  between: 
      (a)  the  amount  of  income  required  to  be  allocated  for 
      post-February  1986  contracts  completed  or  adjusted 
      during  the  tax  year  based  on  the actual  contract  price 
      and  costs,  and      (b)  the  amount  of  income  reported  for 
      such  contracts  based  on   estimated  contract  price  and 
      costs.  See  page  4  of  the  instructions  and  attach  a 
      schedule listing each separate contract, unless you were 
      an owner of an interest in a pass-through entity reporting 
      this amount from Schedule K-1 or a similar statement  .
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 page 4 of the instructions) .

5     Income  tax  liability  shown  on  return  (or  as  previously 
      adjusted)  for  the  prior  years  (see  page  4  of  the 
      instructions).  If you were required to file Form 8697 for an 
      earlier year,  enter the amount required to be reported on 
      line  4,  Form    8697,  for  the  most  recent  filing  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 .       .   .  .  . . . .    .    . . . . . .
7     Interest  due  on  increase,  if  any,  shown  on  line  6  (see 
      page 4 of the instructions)  . .    .    . . . . . .
8     Interest to be refunded on decrease, if any, shown on  line 
      6 (see page 4 of the 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 8697 separately; do not attach it to your tax return (see page 5 of the instructions)  .          . . . .   .     .   . .
10    Net amount of      interest you owe. If line 7, column (c), exceeds line 8, column (c), enter the excess. Attach Form 8697 
      to your tax return. See page 5 of the instructions for where to include this amount on your return         . .   .     .   . .
For Privacy Act and Paperwork Reduction Act Notice, see page 7 of the instructions.                          Cat. No. 64598V            Form  8697  (Rev. 12-2011) 

Form 8697 (Rev. 12-2011)                                                                                                                       Page  2 
Part II   Simplified Marginal Impact Method (see instructions)

                                                                                 Date of each prior year to which interest                 (d) 
                                                                                            computation relates: 
1    Adjustment  to  regular  taxable  income  to  reflect  the                                                                         Totals 
     difference between: (a) the amount of such income required                  (a)            (b)                  (c)              (Add columns (a), 
     to be allocated for post-February 1986 contracts  completed                 Year ended     Year ended         Year ended           (b), and (c).) 
     or  adjusted  during  the  tax  year  based  on actual  contract 
     price  and  costs,  and   (b)  the  amount  of  such  income            mo. yr.        mo.    yr.       mo.           yr. 
     reported  for  such  contracts  based  on estimated  contract 
     price and costs. See page 6 of the instructions  and attach a 
     schedule listing each separate contract, unless you were an 
     owner of an interest in a pass-through entity reporting this 
     amount from Schedule K-1 or a similar statement  .    .      .
2    Increase or decrease in regular tax for prior years. Multiply 
     line  1  in  each  column  by  the  applicable  regular  tax  rate 
     (see  page 6 of the instructions) . .     . .   . .   .      .
     Note: For prior years beginning before 1987, skip lines 3 
     and 4 and enter on line 5 the amount from line 2. 
3    Adjustment to alternative minimum taxable income to reflect 
     the  difference  between: (a)  the  amount  of  such  income 
     required  to  be  allocated  for  post-February  1986  contracts 
     completed or adjusted during the tax year based on    actual 
     contract price and costs, and (b) the amount of such income 
     reported  for  such  contracts  based  on estimated  contract 
     price and costs. See page 6 of the instructions and attach a 
     schedule listing each separate contract, unless you were an 
     owner of an interest in a pass-through entity reporting this 
     amount from Schedule  K-1 or a similar statement  .   .      .
4    Increase or decrease in alternative minimum tax (AMT) for 
     prior  years.  Multiply  line  3  in  each  column  by  the 
     applicable  AMT rate (see page 6 of the instructions)        .
5    Enter  the larger  of  line  2  or  line  4.  See  page  6  of  the 
     instructions if either amount is negative   .   . .   .      .
     Pass-through entities: Skip line 6 and enter on line 7 the 
     amount from line 5. 
6    Overpayment  ceiling.  For  each  column  in  which  line  5  is  a 
     negative number, enter your total tax liability for the prior year, 
     as  adjusted  for  past  applications  of  the  look-back  method 
     and  after  net  operating  loss,  capital  loss,  net    section  1256 
     contracts loss, and credit carryovers and carrybacks to that 
     year. For each column in which line 5 is a positive number, 
     leave line 6 blank and enter on line 7 the amount from line 5
7    Increase or decrease in tax for the prior years on which  interest is 
     due (or is to be refunded). Enter the amount from line 5 or line 6, 
     whichever is smaller. Treat both numbers  as positive when making 
     this comparison, but enter the amount as a negative number   .
8    Interest due on increase, if any, shown on line 7 (see page 
     6 of the instructions)  . .   .  .  .     . .   . .   .      .
9    Interest to be refunded on decrease, if any, shown on  line 
     7 (see page 6 of the instructions)  .     . .   . .   .      .
10   Net amount of interest to be refunded to you. If line 9, column (d), exceeds line 8, column (d), enter the excess. File 
     Form 8697 separately; do not attach it to your tax return (see page 6 of the instructions)  .  .  .   .     . . .     .   .
11   Net amount of interest you owe. If line 8, column (d), exceeds line 9, column (d), enter the excess. Attach Form 8697 
     to your tax return. See page 6 of the instructions for where to include this amount on your return    .     . . .     .   .
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              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. 
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                                                                                                                   self-employed
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                                                                                                                                Form  8697  (Rev. 12-2011)