Indian Employment Credit

• Legal Form Number: 8845
• Year: 2022
• Issuer: Treasury Department
• Section: Treasury Department

Form 8845

(Rev. January 2022)

Department of the Treasury

Internal Revenue Service

Indian Employment Credit

▶ Attach to your tax return.

▶ Go to www.irs.gov/Form8845 for instructions and the latest information.

OMB No. 1545-0123

Attachment

Sequence No. 113

Name(s) shown on return Identifying number

1 Total of qualified wages and qualified employee health insurance costs paid or incurred during the

tax year ............................... 1

2 Calendar year 1993 qualified wages and qualified employee health insurance costs (see instructions).

If none, enter -0- ............................ 2

3Incremental increase. Subtract line 2 from line 1. If zero or less, enter -0- . . . . . . . . . . 3

4 Multiply line 3 by 20% (0.20). See instructions for the adjustment you must make to your deduction

for salaries and wages .......................... 4

5Indian employment credit from partnerships, S corporations, cooperatives, estates, and trusts . . . 5

6

Add lines 4 and 5. Cooperatives, estates, and trusts, go to line 7. Partnerships and S corporations,

stop here and report this amount on Schedule K. All others, stop here and report this amount on Form

3800, Part III, line 1g ........................... 6

7Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions) 7

8 Cooperatives, estates, and trusts, subtract line 7 from line 6. Report this amount on Form 3800, Part

III, line 1g ............................... 8

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 16146D Form 8845 (Rev. 1-2022)