Instructions for Form 3468
2025 Inst 3468 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- Future Developments
- What’s New
- Reminders
- Purpose of Form
- Investment Credit Property
- Qualified Progress Expenditures
- At-Risk Limit for Individuals and Closely Held Corporations
- Recapture of Credit
- S Corporations, Partnerships, Estates, and Trusts
- Applicable Entities
- Elective Payment Under Section 48D(d)
- Credit Transfers
- Pre-filing Registration Requirement For Payments and Transfers
- Part I—Information on Qualified Property or Qualified Facility
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