Form 8900 - Qualified Railroad Track Maintenance Credit - 2013 Page 3
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Form 8900 (2013)
Page
b. The effective date of each assignment (treated as
You are not required to provide the information
being made by the assignor at the end of its tax year) to
requested on a form that is subject to the Paperwork
the assignee; and
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its
c. The number of miles of eligible railroad track assigned
instructions must be retained as long as their contents
by each assignor to the assignee for the tax year of the
may become material in the administration of any Internal
assignee.
Revenue law. Generally, tax returns and return
Notes. 1. The assignee cannot reassign miles.
information are confidential, as required by section 6103.
2. If the assignor, in its required statement (see
The time needed to complete and file this form will vary
the instructions for line 3b above), assigns more miles
depending on individual circumstances. The estimated
than it has at the end of its tax year, the excess will be
burden for individual taxpayers filing this form is approved
used to reduce each assignee's allocation in the same
under OMB control number 1545-0074 and is included in
proportion as the assignee's original allocation of miles
the estimates shown in the instructions for their individual
bears in relation to the total miles originally assigned.
income tax return. The estimated burden for all other
taxpayers who file this form is shown below.
Paperwork Reduction Act Notice. We ask for the
Recordkeeping . . . . . . . . . . . 4 hr., 4 min.
information on this form to carry out the Internal Revenue
Learning about the law or the form . . . .
53 min.
laws of the United States. You are required to give us the
information. We need it to ensure that you are complying
Preparing and sending the form to the IRS . .
1 hr.
with these laws and to allow us to figure and collect the
If you have comments concerning the accuracy of
right amount of tax.
these time estimates or suggestions for making this form
simpler, we would be happy to hear from you. See the
instructions for the tax return with which this form is filed.
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