OMB No. 1545-0123
                           Credit for Prior Year Minimum Tax—Corporations
Form  8827
                                               ▶
Department of the Treasury                       Attach to the corporation’s tax return.
Internal Revenue Service               ▶ Go to www.irs.gov/Form8827 for the latest information.                       2021
Name                                                                                                       Employer identification number

1     Minimum tax credit carryforward from 2020. Enter the amount from line 4 of the 2020 Form 8827 .      .         1
2     Enter the corporation’s 2021 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                                             The time needed to complete and 
Section references are to the Internal       Enter the corporation’s 2021 regular             file this form will vary depending on 
Revenue Code unless otherwise                income tax liability, as defined in              individual circumstances. The 
noted.                                       section 26(b), minus any credits                 estimated burden for business 
                                             allowed under Chapter 1, Subchapter              taxpayers filing this form is approved 
Reminder                                     A, Part IV, subparts B, D, E, and F of           under OMB control number 1545-0123 
                                             the Internal Revenue Code (for                   and is included in the estimates shown 
Current year minimum tax credit.             example, if filing Form 1120, subtract           in the instructions for their business 
The refundable portion of the minimum        any credits on Schedule J, Part I, lines         income tax return.
tax credit does not apply for tax years      5a through 5c, from the amount on                  If you have comments concerning 
beginning after 2019. See section            Schedule J, Part I, line 2).                     the accuracy of these time estimates, 
53(e). However, a corporation can                                                             or suggestions for making this form 
have an unused portion of the regular        Paperwork Reduction Act Notice.                  simpler, we would be happy to hear 
minimum tax credit (because of               We ask for the information on this form          from you. See the instructions for the 
limitations) that can be carried forward     to carry out the Internal Revenue laws           tax return with which this form is filed.
and allowable in later years.                of the United States. You are required 
Purpose of Form                              to give us the information. We need it 
                                             to ensure that you are complying with 
Corporations use Form 8827 to figure         these laws and to allow us to figure 
the minimum tax credit, if any, for AMT      and collect the right amount of tax. 
incurred in prior tax years, and to          You are not required to provide the 
figure any minimum tax credit                information requested on a form that is 
carryforward.                                subject to the Paperwork Reduction 
                                             Act unless the form displays a valid 
Who Should File                              OMB control number. Books or 
Form 8827 should be filed by                 records relating to a form or its 
applicable corporations that have a          instructions must be retained as long 
minimum tax credit carryover from            as their contents may become material 
2020 to 2021.                                in the administration of any Internal 
                                             Revenue law. Generally, tax returns 
                                             and return information are confidential, 
                                             as required by section 6103.

For Paperwork Reduction Act Notice, see instructions.                        Cat. No. 13008K                          Form 8827 (2021)