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Form 8827: Credit for Prior-Year Minimum Tax—Corporations
IRS Form 8827 is used to calculate the Credit for Prior-Year Minimum Tax—Corporations. Corporations use this form to figure their minimum tax credit, and it must be attached to the corporation’s tax return.
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IRS Form 8827 - Credit for Prior-Year Minimum Tax—Corporations
IRS Form 8827 is used to calculate the Credit for Prior-Year Minimum Tax—Corporations. Corporations use this form to figure their minimum tax credit, and it must be attached to the corporation’s tax return.
Risk Radar
Scan points- 1Ensure you enter the smaller of Line 10 or Line 3 onto Line 11 for accurate credit calculation.
- 2Failing to enter the correct AMT from prior year Form 4626 on Line 1 of Form 8827.
- 3Using an incorrect amount for the minimum tax credit carryforward (Line 2) from the prior year's Form 8827.
- 4Not correctly entering the regular income tax liability for the current year onto Line 4.
- 5Omitting or miscalculating the Section 53(c)(1) limitation subtraction on Line 8.
Plain English
This form helps a corporation determine how much of its past minimum tax liability can be credited against its current year's taxes. By filling out Form 8827, the company calculates its allowable credits and determines any amount it must carry forward to future years. This ensures the correct amount of tax is calculated for the IRS.
Submission Date
- Filing date: 2026-04-28 12:10:45
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a corporation has an Alternative Minimum Tax (AMT) liability in a prior year or needs to calculate a minimum tax credit carryforward to future years.
- Do not use Form 8827 when the corporation has no AMT liability in a prior year or does not have a minimum tax credit to carry forward.
- Check Form 4626 instead when entering the Alternative Minimum Tax (AMT) amount for the prior year, as required on line 1 of Form 8827.
Form selector
Use this form or another form?
Corporation is filing a general tax return
The corporation’s regular tax liability must be entered from this form.
✓ Check the applicable line on your main tax return.
Corporation has an ownership change (Section 382)
If a Section 382 ownership change occurred, check box (a) and attach supporting computation.
✓ Verify you are using the correct allocation method (ratable or closing-of-the-books).
Corporation has pre-acquisition excess credits
If this applies, check box (b) to indicate a limitation on applying those credits against recognized built-in gains under Section 384.
✓ Ensure you attach the required computation if checking this box.
Deadline or filing window
The filing trigger is incurring an AMT liability in a prior year. The form must attach to the corporation's tax return for that year. No specific extension period is quoted, but the general instruction implies filing with the main return.
Checklist
What you need before filling it out
Line 1: AMT for prior year
Amount from line 13 of prior year Form 4626 · Part II, line 13, of the corporation’s prior year Form 4626
Line 2: Prior-year credit carryforward
Amount from line 12 of prior tax year Form 8827 · Line 12 of the prior tax year Form 8827
Line 6: Sum (Lines 4 + 5)
Regular income tax liability plus Section 59A tax for current year · Lines 4 and 5 on Form 8827
Line 10: Tentative Minimum Tax (Adjusted)
Line 9 minus line 8, entered from current year Form 4626 · Part II, line 9 of the current year Form 4626
Line 11: Current Year Minimum Tax Credit
Smaller of Line 10 or Line 3 · Lines 10 and 3 on Form 8827
Line 12: Carryforward Amount
Subtraction of Line 11 from Line 3 · Lines 11 and 3 on Form 8827
Before you submit
- 1Ensure the corporation's Employer identification number is entered on line 1.
- 2Verify that Line 3 accurately reflects the sum of the prior year AMT (Line 1) and the prior-year credit carryforward (Line 2).
- 3Confirm that Line 6 correctly sums the Regular income tax liability (Line 4) and the Base erosion minimum tax (Line 5).
- 4Check if the corporation had a Section 382 ownership change by checking box (a) on line 11.
- 5Check if the corporation has pre-acquisition excess credits by checking box (b) on line 11.
- 6Verify that Line 10 is zero or less if the difference between Line 9 and Line 8 results in a negative number, ensuring '-0-' is entered.
- 7Confirm that the final amount entered on Line 12 is calculated as Line 3 minus Line 11.
How to file this form
- 1Enter the prior year's AMT (from Form 4626) onto line 1 of Form 8827.
- 2Enter the minimum tax credit carryforward from the prior year onto line 2 of Form 8827.
- 3Calculate and enter the current year's tentative minimum tax on line 9, derived from Part II of the current year Form 4626.
- 4Determine the final Current Year Minimum Tax Credit by entering the smaller amount between Line 10 (Line 9 minus Line 8) or Line 3 onto line 11.
- 5Calculate and record the resulting minimum tax credit carryforward by subtracting Line 11 from Line 3, placing this total on line 12 of Form 8827.
- 6Attach the completed Form 8827 to the corporation’s main tax return (Form 1120) and retain a copy for records.
Known limitations
- 1A corporation must use Form 8827 to figure any credit for prior-year minimum tax if it is subject to the new corporate alternative minimum tax.
- 2Pre-acquisition excess credits of one corporation generally cannot be used to offset the tax attributable to recognized built-in gains of another corporation (see section 384).
- 3If a corporation has an AMT liability in a prior year, it should file Form 8827.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 8827 is Revision December 2025. The form directs users to www.irs.gov/Form8827 for the latest information, and it notes that applicable corporations subject to the new corporate alternative minimum tax use this form to figure any credit for prior-year minimum tax.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2025.
- OMB Control Number — confirm it is 1545-0123.
- Filer Identification — ensure the corporation's Employer identification number is entered on line 1.
- Signature — state that a signature must be present (implied, as it attaches to the return).
- Purpose Check — confirm the form is being used to calculate the minimum tax credit or carryforward.
Quick Facts
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After you file
- 1Keep records relating to Form 8827 and its instructions as long as the contents may become material in the administration of any Internal Revenue law.
- 2The time needed to complete and file this form varies based on individual circumstances.
- 3If a corporation has an ownership change, it must keep a record of the minimum tax credit carryforward amount calculated on Line 12 for future years.
- 4When filing with Form 1120, Schedule J, the resulting current year minimum tax credit is entered on line 5d (or the applicable line).
- 5If checking boxes regarding section 382 or section 384 limitations applies, a computation of the minimum tax credit allowed must be attached.
Sources
- SRCForm 8827 is used to figure the minimum tax credit, if any, for AMT incurred in prior tax years, and to figure any minimum tax credit carryforward to future years (Instructions p.1).
- SRCThe form must attach to the corporation’s tax return (Form 8827) (Form p.1).
- SRCLine 1 requires entering the AMT from Part II, line 13, of the corporation’s prior year Form 4626 (Form p.1).
- SRCLine 7 requires entering credits allowed under Chapter 1, Subchapter A, Part IV, subparts B, D, E, and F of the Internal Revenue Code (Instructions p.1).
- SRCThe current year minimum tax credit is determined by taking the smaller of Line 10 or Line 3 and entering it on Line 11 (Form p.1).
- SRCLine 12 calculates the minimum tax credit carryforward by subtracting Line 11 from Line 3 (Form p.1).
Common confusion points
What amount goes on Line 1?
This is the Alternative Minimum Tax (AMT) for the prior year.
→ Enter the amount from Part II, line 13, of the corporation’s prior year Form 4626.
How do I find the number for Line 7?
This represents the allowable credits for the current tax year.
→ Enter the corporation’s credits allowed under Chapter 1, Subchapter A, Part IV, subparts B, D, E, and F of the Internal Revenue Code (e.g., all credits on Schedule J, Part I, lines 5a through 5c if filing Form 1120).
What is Line 11 for?
This is the tentative minimum tax from Part II, line 9, of the current year Form 4626.
→ Enter this specific amount on Line 11.
When do I use Line 11 vs. Line 3 to find the credit?
The smaller of Line 10 or Line 3 is entered on Line 11 for the current year minimum tax credit.
→ Compare the result from Line 10 against the sum of Lines 4 and 5 (Line 3) to determine the correct value for Line 11.
What does 'Section 26(b)' mean?
This defines the regular income tax liability used on Line 4.
→ Ensure this amount includes any positive section 6226 adjustment from Form 8978.
How do I know if I need to check the Section 383 or 384 boxes?
Check these boxes if the corporation had a section 382 ownership change or has pre-acquisition excess credits.
→ Confirm this status before filling out Lines 11 and 12.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Not stated in the official source — verify on the agency site (but related sections include Form 8978 for adjustments)
Questions about IRS Form 8827
What is IRS Form 8827 used for?
This form helps a corporation determine how much of its past minimum tax liability can be credited against its current year's taxes. By filling out Form 8827, the company calculates its allowable credits and determines any amount it must carry forward to future years. This ensures the correct amount of tax is calculated for the IRS.
Who must file IRS Form 8827?
Form 8827 should be filed by corporations that have an Alternative Minimum Tax (AMT) liability in a prior year.
What information does IRS Form 8827 require?
The form collects several key figures, including the AMT from the prior year (Line 1), the minimum tax credit carryforward from the prior year (Line 2), and the corporation's regular income tax for the current year (Line 4).
When is IRS Form 8827 due?
The instructions state that Form 8827 attaches to the corporation’s tax return, but a specific filing deadline is not stated in the official source.
Where do I file IRS Form 8827?
The form must attach to the corporation's tax return. The agency directs users to www.irs.gov/Form8827 for the latest information regarding submission locations.
How do I complete IRS Form 8827?
First, the corporation enters its prior-year AMT (Line 1) and carryforward credit (Line 2). Next, it adds these amounts on Line 3, then enters its current year's regular tax liability on Line 4. Finally, after calculating the tentative minimum tax (Line 9), the resulting smaller amount is entered as the Current Year Minimum Tax Credit on Line 11.
What happens if IRS Form 8827 is filed incorrectly?
Failing to provide the required information on Form 8827 may result in the IRS being unable to figure and collect the correct amount of tax, ensuring compliance with Internal Revenue laws.
What amount goes on Line 1?
This is the Alternative Minimum Tax (AMT) for the prior year. Enter the amount from Part II, line 13, of the corporation’s prior year Form 4626.
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