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Instructions for Form 8974 (Rev. December 2018)

www.irs.gov

year that ended on June 30, 2018, enter “06/30/2018.” Column (b) Tell us which income tax return you filed that elected a qualified small business payroll tax credit on Form 6765. Form 6765 can be attached to Form 1040, 1065, 1120, 1120-F, or 1120S. Column (c) Tell us the date that you filed your income tax return that is shown in column (b).

  Form, Instructions, 8497, Instructions for form 8974

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