8931
Agricultural Chemicals Security Credit
OMB No. 1545-2122
Form
(Rev. December 2010)
See instructions.
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Attachment
Department of the Treasury
162
Attach to your tax return.
Sequence No.
Internal Revenue Service
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Name shown on return
Identifying number
Facility
Enter on the applicable line below the qualified agricultural
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(a)
(b)
(c)
chemicals security costs described (see instructions)
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a Employee security training and background checks .
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1a
b Limitation and prevention of access to controls of agricultural
chemicals stored
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1b
c Tagging, locking tank valves, and chemical additives to prevent
theft or to render chemicals unfit for illegal use
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1c
d Perimeter protection of agricultural chemicals .
1d
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e Installation of security lighting, cameras, recording equipment,
and intrusion detection sensors
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1e
Implementation of measures to increase computer or computer
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network security
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1f
g Conducting a security vulnerability assessment
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1g
h Implementing a site security plan .
1h
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2
Total qualified agricultural chemicals security costs. Add the
amounts in columns (a), (b), and (c) on lines 1a through 1h .
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2
3
Multiply the amounts in columns (a), (b), and (c) on line 2 by 30%
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4
Maximum credit per facility. Subtract the total of the credits
claimed for the facility in the 5 prior tax years from $100,000 .
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5
Agricultural chemicals security credit. Enter the smaller of line 3 or
line 4 for each facility. For additional facilities, see instructions
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6
6
Add the amounts for all facilities on line 5
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7
Credit from partnerships, S corporations, estates, and trusts .
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7
8
Add lines 6 and 7. Enter the result, but not more than $2,000,000. Estates and trusts, go to line 9;
partnerships and S corporations, report this amount on Schedule K; all others, report this amount on
the appropriate line of Form 3800 (e.g., line 1v of the 2010 Form 3800)
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8
9
Amount allocated to beneficiaries of the estate or trust (see instructions) .
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9
Estates and trusts, subtract line 9 from line 8. Report the credit on the appropriate line of Form 3800
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(e.g., line 1v of the 2010 Form 3800) .
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10
8931
For Paperwork Reduction Act Notice, see page 2.
Form
(Rev. 12-2010)
Cat. No. 37745A