Credit for Prior Year Minimum Tax—Corporations
Form  8827                                                                                                             OMB No. 1545-0123
(Rev. December 2022)                            Attach to the corporation’s tax return. 
Department of the Treasury              Go to www.irs.gov/Form8827 for the latest information.
Internal Revenue Service
Name                                                                                                       Employer identification number

1     Minimum tax credit carryforward from the prior tax year. Enter the amount from line 4 of the prior tax 
      year Form 8827  .      . . .  . .  . .  . .     . .  .  . .    .  .    . . . .    .    . . . . .  .   .         1
2     Enter  the  corporation’s  current  year  regular  income  tax  liability  minus  allowable  tax  credits  (see 
      instructions)  .     . . . .  . .  . .  . .     . .  .  . .    .  .    . . . .    .    . . . . .  .   .         2
3     Current  year  minimum  tax  credit. Enter  the  smaller  of  line  1  or  line  2  here  and  on  Form  1120, 
      Schedule J, Part I, line 5d (or the applicable line of your return)  . . . . .    .    . . . . .  .   .         3
4     Minimum tax credit carryforward.     Subtract line 3 from line 1. Keep a record of this amount to carry 
      forward and use in future years    . .  . .     . .  .  . .    .  .    . . . .    .    . . . . .  .   .         4
Instructions                                 Line 2                                            as their contents may become material 
Section references are to the Internal       Enter the corporation’s current tax               in the administration of any Internal 
Revenue Code unless otherwise                year regular income tax liability, as             Revenue law. Generally, tax returns 
noted.                                       defined in section 26(b) (including any           and return information are confidential, 
                                             positive section 6226 adjustment from             as required by section 6103.
Reminder                                     Form 8978), minus any credits allowed               The time needed to complete and 
                                             under Chapter 1, Subchapter A, Part               file this form will vary depending on 
Current year minimum tax credit.             IV, subparts B, D, E, and F of the                individual circumstances. The 
The refundable portion of the minimum        Internal Revenue Code (for example, if            estimated burden for business 
tax credit does not apply for tax years      filing Form 1120, subtract any credits            taxpayers filing this form is approved 
beginning after 2019. See section            on Schedule J, Part I, lines 5a through           under OMB control number 1545-0123 
53(e). However, a corporation can            5c, from the amount on Schedule J,                and is included in the estimates shown 
have an unused portion of the regular        Part I, line 2).                                  in the instructions for their business 
minimum tax credit (because of                                                                 income tax return.
limitations) that can be carried forward 
and allowable in later years.                Paperwork Reduction Act Notice.                     If you have comments concerning 
                                             We ask for the information on this form           the accuracy of these time estimates, 
Purpose of Form                              to carry out the Internal Revenue laws            or suggestions for making this form 
                                             of the United States. You are required            simpler, we would be happy to hear 
Corporations use Form 8827 to figure                                                           from you. See the instructions for the 
                                             to give us the information. We need it 
the minimum tax credit, if any, for AMT                                                        tax return with which this form is filed.
                                             to ensure that you are complying with 
incurred in prior tax years, and to 
                                             these laws and to allow us to figure 
figure any minimum tax credit 
                                             and collect the right amount of tax. 
carryforward.
                                             You are not required to provide the 
Who Should File                              information requested on a form that is 
                                             subject to the Paperwork Reduction 
Form 8827 should be filed by                 Act unless the form displays a valid 
applicable corporations that have a          OMB control number. Books or 
minimum tax credit carryover from the        records relating to a form or its 
prior tax year to the current tax year.      instructions must be retained as long

For Paperwork Reduction Act Notice, see instructions.                        Cat. No. 13008K                          Form 8827 (Rev. 12-2022)