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2017 Instructions for Form 3468

Userid: CPMS chema: instrxLeadpct: 100%Pt. size: 9 Draft Ok to PrintAH XSL/XMLF ileid: .. ions/I3468/2017/A/XML/Cycle06/source(Ini t. & Date) _____Page 1 of 8 15:21 - 22-Feb-2018 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before for Form 3468 Investment CreditDepartment of the TreasuryInternal revenue ServiceSection references are to the internal revenue Code unless otherwise DevelopmentsFor the latest information about developments related to Form 3468 and its Instructions , such as legislation enacted after they were published, go to s NewThe reporting requirements for certified historic structures have been clarified for pass-through entities and lessors. All pass-through entities allocating qualified rehabilitation expenditures for a certified historic structure will complete and attach Form 3468 to its return. In addition, lessors who elected to treat the lessee as the purchaser of a certified historic structure will provide the lessee with the information needed to complete lines 11g and Protecting Americans from Tax Hikes Act of 2015 has implemented the phasing out of the investment credit for wind facilities.

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Transcription of 2017 Instructions for Form 3468

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