Instructions For Form N-884 - Credit For Employment Of Vocational Rehabilitation Referrals - 2010 Page 2

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INSTRUCTIONS FORM N-884 (2010)
PAGE 2
Line 7. — Enter the tax liability before any credits from the appropriate line
the dotted line to the left of the amount on line 6, the estate or trust should
enter its part of the total credit. Label it “N-40 PORTION” and enter this
of your tax return.
amount on the applicable line of the return of the estate or trust. Attach
Line 8. — Complete the Credit Worksheet below and enter the total on
Form N-884 to the return of the estate or trust and on Schedule K-1 (Form
Line 8.
N-40) show the credit for each beneficiary.
Line 10. — Compare the amounts on lines 6 and 9. Enter the smaller of
Cooperatives: Most tax-exempt organizations cannot take the credit; but a
these on line 10. This is the Credit for Employment of Vocational Rehabilita-
cooperative may claim the credit to the extent it has an income tax liability.
tion Referrals allowed for this taxable year.
Any excess is shared among its patrons. A statement should be prepared by
the cooperative informing each patron of their share of the credit.
CREDIT WORKSHEET
Tax Credit
Amount
a. Ethanol Facility Tax Credit . . . .
b.
Credit for Low-Income
Household Renters . . . . . . . . .
c.
Credit for Child and
Dependent Care Expenses . . .
d. Credit From a Regulated
Investment Company . . . . . . .
e.
Fuel Tax Credit for
Commercial Fishers . . . . . . . .
f.
Credit for Child Passenger
Restrain Systems . . . . . . . . . .
g. Capital Goods Excise Tax
Credit . . . . . . . . . . . . . . . . . . .
h. Motion Picture, Digital
Media and Film Production
Income Tax Credit . . . . . . . . . .
i.
Refundable Food/Excise
Tax Credit . . . . . . . . . . . . . . . .
j.
Tax Credit for Research
Activities . . . . . . . . . . . . . . . . .
k.
Renewable Energy
Technologies Income Tax
Credit (Refundable) . . . . . . . .
l.
Important Agricultural Land
Qualified Agricultural Cost
Tax Credit . . . . . . . . . . . . . . . .
m. Income Taxes Paid to
Another State or Foreign
Country . . . . . . . . . . . . . . . . . .
n. Enterprise Zone Tax Credit . . .
o.
Carryover of the Energy
Conservation Tax Credit . . . . .
p.
Add lines a through o.
Enter the amount here and
on line 8. . . . . . . . . . . . . . . . . .

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