Form 8902 - Alternative Tax On Qualifying Shipping Activities Page 2
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Form 8902 (Rev. 9-2017)
Page
Vessel Information
Part III
Description
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1
Vessel name .
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2
IMO number .
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3
USCG VIN number .
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4
Flag
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5
Date flagged .
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6
Vessel type .
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7
Vessel used in U.S. foreign trade? .
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Yes
Yes
Yes
Yes
No
No
No
No
8
Percentage of U.S. ownership in the
vessel .
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%
%
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%
9
Type of ownership (see instructions) .
10
Type of vessel use (see instructions) .
11
Date placed in service
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Notional Shipping Income
Part IV
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D
12
Dead weight tons .
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13
Net tons .
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14
Enter the smaller of line 13 or 25,000 .
15
Multiply line 14 by 0.004 .
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16
Subtract line 14 from line 13
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17
Multiply line 16 by 0.002 .
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18
Daily
notional
shipping
income.
Add lines 15 and 17
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19
Days operated in U.S. foreign trade
during the tax year .
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20
Multiply line 18 by line 19
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21
Ownership percentage
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%
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%
22
Multiply line 20 by line 21
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If any income from this vessel was excluded from gross income by reason of section 883 or otherwise, complete lines 23 through 27.
Otherwise, skip lines 23 through 27 and enter the amount from line 22 on line 28.
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23
Gross income excluded under section
883 or otherwise
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24
Gross income from operation of vessel
in U.S. foreign trade
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25
Add lines 23 and 24
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26
Divide line 24 by line 25 .
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27
Multiply line 22 by line 26
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28
Annual notional shipping income.
Enter the amount from line 22 or line
27, whichever applies .
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Alternative Tax
Part V
29
Total annual notional shipping income (enter the sum of all columns of Part IV, line 28)
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$
30
Alternative tax on qualifying shipping activities. Multiply line 29 by 35% (0.35). Enter here and on the
“Other taxes” line of Form 1120, Schedule J, or Form 1120-F, Schedule J. Be sure to check the
box for Form 8902 .
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8902
Form
(Rev. 9-2017)
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