Form 4255 - Recapture Of Investment Credit
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44255
Recapture of Investment Credit
OMB No. 1545-0166
Form
(Rev. December 2012)
Attach to your income tax return.
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Attachment
Department of the Treasury
172
Information about Form 4255 and its instructions is at
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Sequence No.
Internal Revenue Service
Identifying number
Name(s) as shown on return
Properties
Type of property—State whether rehabilitation, energy, qualifying advanced coal project, qualifying gasification project, qualifying advanced energy project,
or qualifying therapeutic discovery project property. (See the Instructions for Form 3468 for the year the investment credit property was placed in service
for definitions.) If rehabilitation property, also show type of building. If energy property, show type.
A
B
C
D
Original Investment Credit
Computation Steps:
Properties
A
(see Specific Instructions)
B
C
D
1 Original rate of credit
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2 Cost or other basis
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3 Original credit (see instructions) .
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4 Date property was placed in service
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5 Date
property
ceased
to
be
qualified
investment credit property .
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6 Number of full years between the date on line
4 and the date on line 5 .
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Recapture Tax
7 Recapture percentage (see instructions)
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8 Tentative recapture tax. Multiply line 3 by
8
the percentage on line 7
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9 Add all the amounts on line 8 .
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10 Enter the tentative recapture tax from property for which there was an increase in nonqualified
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nonrecourse financing. Attach a separate statement (see instructions)
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11 Add lines 9 and 10
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12 Unused credits (see instructions) .
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13 Subtract line 12 from line 11. See section 45K(b)(4) if you claim the nonconventional source fuel
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credit. Electing large partnerships, see instructions .
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14 Recapture of qualifying therapeutic discovery project grant. Attach statement (see instructions) .
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15 Total increase in tax. Add lines 13 and 14. Enter here and on the appropriate line of your tax return .
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4255
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 41488C
Form
(Rev. 12-2012)
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