Fillable Form 8820 - Orphan Drug Credit - Internal Revenue Service (Page 4 of 4) in pdf

Form 8820 - Orphan Drug Credit - Internal Revenue Service Page 4

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Form 8820 (Rev. 9-2017)

Page

Line 5

Attach as many Part II pages as

The time needed to complete and

needed to show all orphan drugs.

file this form will vary depending on

Allocate the orphan drug credit on

individual circumstances. The

line 4 between the estate or trust

Paperwork Reduction Act Notice.

estimated burden for individual and

and the beneficiaries in the same

We ask for the information on this

business taxpayers filing this form is

proportion as income was allocated

form to carry out the Internal

approved under OMB control

and enter the beneficiaries’ share on

Revenue laws of the United States.

number 1545-0074 and 1545-0123

line 5.

You are required to give us the

and is included in the estimates

If the estate or trust is subject to

information. We need it to ensure

shown in the instructions for their

the passive activity rules, include on

that you are complying with these

individual and business income tax

line 3 any orphan drug credit from

laws and to allow us to figure and

return. The estimated burden for all

passive activities disallowed for prior

collect the right amount of tax.

other taxpayers who file this form is

years and carried forward to this

You are not required to provide

shown below.

year. Complete Form 8582-CR,

the information requested on a form

Recordkeeping . .

1 hr., 54 min.

Passive Activity Credit Limitations,

that is subject to the Paperwork

to determine the allowed credit that

Learning about the

Reduction Act unless the form

law or the form . . . . .

1 hr.

must be allocated between the

displays a valid OMB control

estate or trust and the beneficiaries.

Preparing and sending

number. Books or records relating to

For details, see the Instructions for

the form to the IRS . . 1 hr., 4 min.

a form or its instructions must be

Form 8582-CR.

If you have comments concerning

retained as long as their contents

the accuracy of these time estimates

may become material in the

Part II

or suggestions for making this form

administration of any Internal

For each drug for which qualified

simpler, we would be happy to hear

Revenue law. Generally, tax returns

clinical testing expenses are

from you. See the instructions for the

and return information are

included on line 1, enter the generic

tax return with which this form is

confidential, as required by section

name of the orphan drug, the

filed.

6103.

Designation application number, and

the date the drug was designated

under section 526 of the Federal

Food, Drug, and Cosmetic Act.

Form 8820 - Orphan Drug Credit - Internal Revenue Service Page 4

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