IRS Form 8900 – Railroad Track Maintenance Tax Credit

Form 8900 is the official IRS document used to claim the Railroad Track Maintenance Tax Credit (also known as the 45G credit). This credit can offset up to 50% of qualified track‑maintenance expenses, with a maximum of $3,500 per short‑line mile per year.

What Is Form 8900?

Form 8900 collects the details of maintenance costs incurred by short‑line and regional railroads. By completing the form, eligible rail carriers can receive a refundable credit that helps fund essential infrastructure upgrades.

Who Can Claim the Credit?

• Class II and Class III railroads (short‑line and regional carriers)
• Railroad entities that performed or paid for qualified track‑maintenance work
• Shippers that transport property using qualifying railroads (in certain cases)

How to Complete the Form

Use the Fill out this form button on this page. The Formize PDF Filler will load the fillable version of Form 8900 directly in your browser. Follow these steps:

1. Enter the railroad’s identification number and name.
2. Provide the total qualified maintenance expenses for the tax year.
3. Calculate the credit (up to 50% of expenses, not exceeding $3,500 per mile).
4. Sign and date the form electronically.

Common Mistakes to Avoid

• Exceeding the per‑mile cap of $3,500.
• Including non‑qualified expenses such as administrative costs.
• Leaving the signature field blank – the electronic signature must be applied.
• Submitting the form without attaching supporting documentation (invoices, receipts).

Submit and Keep Records

After completing the form, download the filled PDF and attach it to your annual tax return (Form 1120‑PC, 1120‑SC, or the appropriate partnership return). Keep all supporting records for at least three years in case of an IRS audit.

Need the original PDF? Download Form 8900 (PDF) for offline use.