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Official form guide
Form 8827: 8827
IRS Form 8827 is used to claim the credit for prior year minimum tax (alternative minimum tax) that you paid in a previous year. It allows you to apply any unused minimum tax credit carryforward to reduce your regular tax liability on the current year return. File it with your individual income tax return when you have a minimum tax credit available.
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IRS Form 8827 - 8827
IRS Form 8827 is used to claim the credit for prior year minimum tax (alternative minimum tax) that you paid in a previous year. It allows you to apply any unused minimum tax credit carryforward to reduce your regular tax liability on the current year return. File it with your individual income tax return when you have a minimum tax credit available.
Risk Radar
Scan points- 1Using an outdated edition can cause the IRS to reject the form.
- 2Using amounts from the wrong tax year for prior year AMT
- 3Forgetting to include the credit carryforward from a prior year Form 8827
- 4Math errors when calculating the allowable credit or carryforward amount
- 5Using an outdated edition of the form that the IRS no longer accepts
Plain English
If you paid alternative minimum tax in a past year and got a credit you couldn't use then, Form 8827 lets you bring that credit forward to lower your tax bill now. You figure out how much of the credit you can use this year and attach the form to your Form 1040. Any leftover credit stays available for future years.
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 when you have a minimum tax credit carryforward from a prior year
- Do not use if you never paid alternative minimum tax in any prior year
- Check Form 6251 to confirm prior year AMT before completing
Form selector
Use this form or another form?
You need to compute alternative minimum tax for the current year
Determines if you owe AMT and generates the credit base
✓ Verify your income and deductions are correct on Form 6251
You want to claim general business credits in addition to the minimum tax credit
Combines various credits into a single limit
✓ Ensure you have all required component forms (e.g., Form 3800 instructions)
You have foreign taxes paid and want a credit for them
Calculates foreign tax credit limitation
✓ Confirm foreign income and taxes are accurately reported
Deadline or filing window
Form 8827 follows the same deadline as your individual income tax return. For most taxpayers, the regular deadline is April 15, with an automatic extension to October 15 if you file Form 4868. If you are filing a fiscal year return, the deadline is the 15th day of the fourth month after your fiscal year ends.
- —Prior year AMT paid | Amount from Form 6251 line 10 | Prior year minimum tax credit | Ensure the amount matches your prior year return
- —Credit carryforward | Prior year Form 8827 line 13 | Available credit for current year | Verify you didn’t omit any prior year carryforward
Checklist
What you need before filling it out
Prior year minimum tax paid
Form 6251 line 10 (alternative minimum tax) · Prior year tax return
Minimum tax credit carryforward
Form 8827 line 13 from prior year · Prior year Form 8827
Current year allowable credit
Calculation worksheet on Form 8827 · Form 8827 worksheet
Credit limited to tax liability
Your Form 1040 tax liability line · Form 1040
Signature and date
Taxpayer signature · Bottom of form
Attachment to return
Completed Form 8827 · Attached to Form 1040
Before you submit
- 1Confirm you are using the current year edition of Form 8827
- 2Verify prior year AMT amount matches Form 6251 line 10 from your prior year return
- 3Ensure any minimum tax credit carryforward is taken from prior year Form 8827 line 13
- 4Re‑calculate the worksheet to avoid arithmetic errors
- 5Check that the credit claimed does not exceed your current year tax liability
- 6Attach the form to your Form 1040, 1040‑SR, or 1040‑NR
- 7Sign and date the form
- 8Attach any required supporting statements if requested
- 9Review the IRS mailing address for your state or verify e‑file acceptance
- 10Keep a copy of the completed form and supporting documents for your records
How to file this form
- 1Gather prior year Form 6251 and Form 8827 (if any)
- 2Enter the prior year AMT amount on line 1 of Form 8827
- 3Enter any credit carryforward from prior year on line 2
- 4Follow the worksheet to compute the current year allowable credit and any amount to carry forward
- 5Transfer the allowable credit to line 13 of Form 1040 (or appropriate line)
- 6Attach Form 8827 to your tax return
- 7Submit the return by the applicable deadline (mail or e‑file)
- 8Retain a copy of the form and worksheets for at least three years
Known limitations
- 1Form 8827 only credits prior year minimum tax; it cannot be used for other types of credits
- 2The credit cannot reduce your tax below zero; any excess is carried forward, not refunded
- 3The form does not compute alternative minimum tax; you must use Form 6251 for that calculation
- 4If you file Form 1040‑X (amended return), you must attach a revised Form 8827 only if the AMT credit changes
- 5The IRS may reject the form if an outdated edition is used
- 6Electronic filing depends on software support; not all tax preparers support the form
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.
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Fillable formOpen in Editor->The form is updated each year; check the IRS website for the most recent edition (e.g., 2024). There is no filing fee.
What changed or needs a fresh check
- Edition date: Verify you have the current year's version (look for the year in the top right corner)
- Fee: There is no fee to file Form 8827
- Mailing address: Use the IRS address for your state listed in the Form 1040 instructions
- Attachment requirement: Must be attached to Form 1040, 1040‑SR, or 1040‑NR
- e‑file eligibility: Can be filed electronically if your tax software supports the form
- Signature: Must be signed and dated like the rest of your return
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 8827 and worksheets with your tax records
- 2Record the amount of any credit carryforward to future years on a personal log
- 3Monitor IRS notices or refund status to ensure the credit was applied correctly
- 4If you receive an IRS notice about the credit, compare it to your records and respond promptly
- 5Retain supporting documents (prior year Form 6251, Form 8827) for at least three years from the filing date
- 6Check your next year’s tax return to ensure the carryforward is entered correctly
- 7Update your records if you receive a corrected Form 1040 or notice of change
- 8Store the documents in a safe, accessible location (physical or digital)
Sources
- SRCForm 8827 is used to calculate depreciation and amortization deductions for listed property
- SRCFiled by businesses that own listed property used in their trade or business
- SRCOften filed along with Form 4562 (Depreciation and Amortization)
- SRCCovers the tax year for which the depreciation is being claimed
- SRCUsers need to maintain records supporting their depreciation calculations
- SRCSpecifically deals with property that could be used for both business and personal purposes
- SRCUsers must calculate and report the percentage of business use for listed property
- SRCHas special rules for listed property that must be followed when claiming depreciation
- SRCMust be signed by an authorized person of the business
- SRCShould be filed with the business's annual tax return by the applicable deadline
Common confusion points
Claiming a refund for excess credit
Mistaking the non‑refundable credit as refundable
→ Verify that any excess credit is only carried forward, not refunded
Using the current year’s AMT amount
Confusing Form 6251 for the current year with prior year amounts
→ Always pull the prior year Form 6251 line 10
Forgetting the carryover
Overlooking line 13 on prior year Form 8827
→ Check the prior year form before starting
Thinking the form stands alone
Believing Form 8827 can be filed without a tax return
→ Remember it must be attached to Form 1040/1040‑SR/1040‑NR
Assuming the credit reduces tax to zero
Thinking any leftover credit is lost
→ Know the excess carries forward indefinitely
Mixing up Form 8827 with Form 8801
Confusing similar‑named forms for corporations vs individuals
→ Confirm you are filing the individual/minimum tax credit form
Using an old edition
Not noticing the year on the form
→ Look for the current year’s edition date in the top right corner
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Review IRS notice CP2000 or similar for credit discrepancies and respond with supporting documentation
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