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Form 8882: Credit for Employer-Provided Childcare Facilities and Services
IRS Form 8882 is used to claim the Credit for Employer-Provided Childcare Facilities and Services by employers. The credit may be claimed any time within 3 years from the due date of a return.
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IRS Form 8882 - Credit for Employer-Provided Childcare Facilities and Services
IRS Form 8882 is used to claim the Credit for Employer-Provided Childcare Facilities and Services by employers. The credit may be claimed any time within 3 years from the due date of a return.
Risk Radar
Scan points- 1Ensure you enter the smaller amount between Line 6 or $150,000 on Line 7.
- 2Failing to reduce the basis of a qualified childcare facility by the credit amount on Line 7.
- 3Not reducing other allowable deductions by the portion of the credit allocable to those deductions.
- 4Forgetting to report the final calculated credit amount on Form 3800, Part III, line 1k (for some filers).
- 5Incorrectly calculating Line 2 as anything other than 25% of Line 1 expenditures.
Plain English
This form allows an employer to reduce their tax bill by claiming a credit for money spent on childcare facilities or services provided for their employees. Employers calculate this credit based on expenditures, which can be reported on Form 8882.
Submission Date
- Filing date: 2017-09-22 18:00:11
- 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 an employer claims a credit for qualified childcare facility and resource and referral expenditures.
- Do not use it when your only source of the credit is from pass-through entities (partnerships, S corporations, estates, or trusts) and you are not required to complete or file Form 3800.
- Check Form 3800 instead when reporting this credit directly on line 1k because you are a taxpayer whose only source of the credit is from pass-through entities.
Form selector
Use this form or another form?
The entity is an estate or trust filing Form 8882
Line 7 determines the credit amount; line 9 requires subtracting the allocated beneficiary amount (line 8) from line 7 before reporting on Form 3800, Part III, line 1k.
✓ Confirm the calculation matches the subtraction shown on lines 7 and 8.
The entity is a partnership or S corporation filing Form 8882
Line 6 determines the credit amount; partnerships and S corporations stop here and report this total amount on their respective Schedule K forms.
✓ Verify that the final amount reported on Schedule K matches line 6 of Form 8882.
The entity is a taxpayer (not partnership, S corp, estate, or trust) whose only credit comes from pass-through entities
This specific taxpayer is not required to complete Form 8882 itself; instead, they report the credit directly on Form 3800.
✓ Check if you are one of these taxpayers and confirm that line 6 of Form 8882 matches the amount reported on your Form 3800.
The facility is placed in service, but ownership changes later
Recapture may occur before the 10th tax year if there is a change in ownership unless the new owner agrees in writing to assume the recapture liability.
✓ Check for written documentation agreeing to assume recapture liability when ownership transfers.
Deadline or filing window
The filing window allows taxpayers to claim the credit any time within 3 years from the due date of their return. This applies whether the taxpayer is submitting an original tax return or an amended one. No specific extension period is noted for this form, but the 3-year window provides flexibility.
Checklist
What you need before filling it out
Line 1: Qualified childcare facility expenditures
Amounts paid or incurred for property acquisition/construction/rehab/expansion · Form 8882
Line 2: Facility Credit Calculation
Enter 25% (0.25) of Line 1 · Form 8882
Line 3: Resource/Referral Expenditures
Amounts paid or incurred for resource and referral services · Form 8882
Line 4: Resource/Referral Credit Calculation
Enter 10% (0.10) of Line 3 · Form 8882
Line 7: Total Credit Before Limits
Sum of Lines 2, 4, and 5 · Form 8882
Line 6/7 Limit Check
Enter the smaller of Line 7 or $150,000 · Form 8882
Line 8: Beneficiary Allocation (Estates/Trusts)
Amount allocated to beneficiaries based on income allocation proportion · Form 8882
Before you submit
- 1Ensure all amounts entered are for the tax year being reported.
- 2Confirm that Line 7 is the smaller amount between the total calculated credit and $150,000.
- 3Verify that if reporting as a partnership or S corporation, you stop at Line 6/7 to report on Schedule K.
- 4If filing as an estate or trust, confirm Line 8 has been correctly allocated from Line 7.
- 5Check that the credit calculation for line 2 is based only on qualifying facility expenditures (and vice versa for line 4).
- 6If you are a member of a controlled group, ensure your share on Lines 2 or 4 reflects your proportionate share of the group's total.
- 7Confirm that if an estate/trust has passive activities, Line 5 includes any disallowed prior year credits.
How to file this form
- 1Calculate and enter the qualified childcare facility expenditures paid or incurred on Line 1.
- 2Enter 25% of Line 1 onto Line 2 (Facility Credit) and calculate 10% of Line 3 (Resource/Referral Expenditures) onto Line 4.
- 3Add Lines 2, 4, and any applicable credit from partnerships, S corporations, estates, or trusts on Line 5 to find the total before limits on Line 6.
- 4Enter the smaller amount between Line 6 and $150,000 onto Line 7 (Total Credit), then complete Lines 8 and 9 if filing as an estate or trust. Finally, report this final amount using the instructions for your entity type.
Known limitations
- 1Taxpayers who are not partnerships, S corporations, estates, or trusts but whose sole source of the credit is from those pass-through entities do not have to file Form 8882; they can report the credit directly on Form 3800.
- 2For credits entered on line 5 (from a pass-through entity), only that pass-through entity must reduce its basis or deductions for the credit allocated to capital expenditures related to the facility.
- 3When calculating the credit, the amount is limited to $150,000 per tax year.
- 4Estates and trusts must allocate the credit on line 7 between the estate/trust and beneficiaries in proportion to how income was allocated, entering the beneficiary share on line 8.
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 is Revision December 2017 (Rev. 12-2017). The form directs users to www.irs.gov/Form8882 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2017 (Rev. 12-2017).
- OMB No. — confirm the number is 1545-1809.
- Attachment Sequence No. — confirm this number reads 131.
- Taxpayer Type — ensure you are reporting as an employer, partnership, S corporation, estate, or trust (if applicable).
- Credit Limit — verify the maximum credit is limited to $150,000 per tax year.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 8882 after filing.
- 2If an estate or trust is subject to passive activity rules, include any disallowed credit from prior years carried forward on line 5 of Form 8882.
- 3For credits entered on line 4, attach a statement showing how the share of the credit was figured and write “See Attached” next to the entry space for line 4.
- 4If filing an original return, claim the credit within 3 years from the due date; if amending, you may still claim it within 3 years from the due date.
Sources
- SRCForm 8882 (Rev. December 2017) — The official title is Credit for Employer-Provided Childcare Facilities and Services.
- SRCInstructions p.1 — Employers use Form 8882 to claim the credit; it is part of the general business credit.
- SRCForm p.1 — The credit can be claimed any time within 3 years from the due date on an original or amended return.
- SRCForm p.1 — Line 2 is calculated by entering 25% (0.25) of line 1 (Qualified childcare facility expenditures).
- SRCForm p.1 — Line 4 is calculated by entering 10% (0.10) of line 3 (Qualified childcare resource and referral expenditures).
- SRCForm p.1 — The credit amount on line 6 is the smaller of line 6 or $150,000.
- SRCInstructions p.2 — Estates and trusts must allocate the credit between themselves and beneficiaries in proportion to income allocation (Line 8).
- SRCForm p.2 — For credits entered on line 4, a statement showing how the share was figured must be attached, and “See Attached” written next to the entry space.
- SRCNot stated in the official source — verify on the agency site (The specific required method for reduction of basis/deductions when using Line 5 is detailed on Form p.2).
Common confusion points
What do I report on Line 7 vs. Line 8?
Confusion
Estates and trusts must allocate the credit between themselves and their beneficiaries in proportion to how income was allocated, entering the beneficiary share on line 8.
How do I figure out my total credit amount (Line 6)?
Confusion
Add Line 2 (Facility Expenditures @ 25%) + Line 4 (Resource/Referral Expenditures @ 10%) + Line 5 (Pass-through entity credit), then take the smaller of that sum or $150,000.
What do I do if my business is a partnership or S corporation?
Confusion
Stop at line 7 and report the amount on Schedule K; for all other entities, stop at line 7 and report it on Form 3800, Part III, line 1k.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 3800 (Part III, line 1k) — If your entity is a partnership or S corporation, you report the calculated credit here instead of just on Form 8882.
Questions about IRS Form 8882
What is IRS Form 8882 used for?
This form allows an employer to reduce their tax bill by claiming a credit for money spent on childcare facilities or services provided for their employees. Employers calculate this credit based on expenditures, which can be reported on Form 8882.
Who must file IRS Form 8882?
Employers use IRS Form 8882 to claim the credit for qualified childcare facility and resource and referral expenditures.
What information does IRS Form 8882 require?
The form collects details regarding qualified childcare facility expenditures (Line 1), qualified childcare resource and referral expenditures (Line 3), and any specific credits from partnerships, S corporations, estates, or trusts (Line 5). The final credit amount is calculated on Line 7.
When is IRS Form 8882 due?
An employer may claim the credit any time within 3 years from the due date of their tax return, whether filing an original or amended return.
Where do I file IRS Form 8882?
The form should be attached to the taxpayer's main tax return. For the latest information, taxpayers can visit www.irs.gov/Form8882.
How do I complete IRS Form 8882?
First, list qualified expenditures on Lines 1 and 3. Then, calculate the amounts for Lines 2 (25% of Line 1) and 4 (10% of Line 3). Finally, add Lines 2, 4, and 5 to determine the total credit before applying limitations on Line 7.
What happens if IRS Form 8882 is filed incorrectly?
Failure to correctly report the credit amount on Form 8882 may result in an incorrect calculation of the general business credit and potential tax liability.
Confusion — what should I check?
Estates and trusts must allocate the credit between themselves and their beneficiaries in proportion to how income was allocated, entering the beneficiary share on line 8.
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