Tín dụng đầu tư
The instructions provide guidance on how to complete Form 3468, which is used to claim various energy tax credits. The form includes sections for solar and other renewable energy systems, fuel cells and microturbines, geothermal heat pumps, wind turbines, biomass property, and energy efficiency improvements for existing buildings. The instructions also cover rehabilitation credit under section 47, investment tax credits from cooperatives, and the interaction of different tax credits.
A qualified rehabilitation expenditure is any amount paid or incurred for the substantial rehabilitation of an historic building or a certified historic structure that is located in the United States and placed in service during the taxable year.
A pre-1936 building is any building that was constructed before 1936, while a certified historic structure is a building or other property that has been certified by the Secretary of the Interior as being significant in American history, architecture, archeology, engineering or culture.
The Paperwork Reduction Act (PRA) Notice requires taxpayers to provide certain information to the Internal Revenue Service (IRS) in order to carry out the Internal Revenue laws of the United States. This notice informs you that you are required to give the IRS the requested information, and that this form and its instructions display a valid OMB control number which is included in the estimates shown for your individual or business income tax return.
Form 3468 must be filed with your federal income tax return for the tax year in which you claim the investment tax credit. If you are unable to file your income tax return within 90 days after the due date, you can request an extension of time to file using Form 5667, Notice of Extension of Time To File.
Form 3468, Investment Credit Application for Rehabilitation of Historic Buildings or Certified Renewable Energy Production Facilities and Payment of Tax Due, is used to claim federal investment tax credits for the rehabilitation of historic buildings and for certified renewable energy production facilities.
Mẫu 3468 là một trong những Biểu mẫu khai thuế là văn bản dùng để khai báo các thông tin liên quan đến thuế với cơ quan thuế liên quan. Có nhiều loại biểu mẫu thuế khác nhau, bao gồm biểu mẫu thuế liên bang, tiểu bang và địa phương, có thể khác nhau tùy thuộc vào hoàn cảnh và địa điểm của người nộp thuế.
Cách dễ nhất để điền vào các mẫu PDF trực tuyến
Xóa phiên điền
Xóa phiên chỉnh sửa
