Form 326 - Credit For Alternative Fuel Delivery Systems - 1999 Page 2
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1
2
3Form 326 (1999) Page 2
Yes
No
Lessor/Lessee
Agreement
21 Have you entered into a lease agreement for the alternative fuel delivery system? (see instructions) ..........................
If you answered no, skip lines 22 through 27.
If you answered yes, complete lines 22 through 27.
If the lessor is completing this form, complete Form 326 through line 27. Furnish the lessee with a copy of the completed Form 326.
If the lessee is completing this form, complete Form 326 through line 27. Furnish the lessor with a copy of the completed Form 326.
22 Name of lessor
23 Lessor's TIN
24 Lessor's share of the amount of credit on line 20.
25 Name of lessee
26 Lessee's TIN
27 Lessee's share of the amount of credit on line 20.
28 The S corporation has made an irrevocable election for the taxable year ending
,
, to:
S Corporations
(CHECK ONLY ONE BOX)
Only -
Special S
Corporation
1 Claim the credit as shown on line 20, or line 24 (if a lessor), or line 27 (if a lessee) for the taxable year mentioned above;
Election and
Shareholder's
OR
Share of Credit
2 Pass the credit as shown on line 20, or line 24 (if a lessor), or line 27 (if a lessee) for the taxable year mentioned above through to
its shareholders.
Signature
Title
Date
Complete Form 326 through line 28. Then, if passing the credit through to the shareholders, complete lines 29 through 31
separately for each shareholder. Furnish each shareholder with a copy of the completed Form 326.
29 Name of shareholder
30 Shareholder's TIN
31 Shareholder's share of the amount on line 20, or line 24 (if the S corporation is a lessor),
or line 27 (if the S corporation is a lessee).
Complete Form 326 through line 27. Then complete lines 32 through 34 separately for each partner. Furnish each partner
Partnerships
with a copy of the completed Form 326.
Only -
Partner's
32 Name of partner
Share of Credit
33 Partner's TIN
34 Partner's share of the amount on line 20, or line 24 (if the partnership is a lessor),
or line 27 (if the partnership is a lessee).
ADOR 03-0022 (99)
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