Lines 1 to 3: prior-year amounts
AMT for the prior year from Part II, line 13, of the prior year Form 4626, plus the carryforward from line 12 of the prior year Form 8827.
8827
Credit for Prior-Year Minimum Tax—Corporations
- Agency
- IRS
- Revision
- Rev. December 2025
- Fillable fields
- 16
- Pages
- 1
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 8827: Credit for Prior-Year Minimum Tax (Corporations)
Form 8827 is the IRS form corporations use to figure the minimum tax credit, if any, for alternative minimum tax (AMT) incurred in prior tax years, and to figure any minimum tax credit carryforward to future years. It is a one-page form with its instructions printed on the same page.
The instructions say Form 8827 should be filed by corporations that have an AMT liability in a prior year. Under What's New, they say applicable corporations subject to the new corporate alternative minimum tax use Form 8827 to figure any credit for prior-year minimum tax. The form says to attach it to the corporation's tax return.
The credit figured on line 11 goes on Form 1120, Schedule J, line 5d, or the applicable line of the corporation's return. You can fill it out free in your browser on this page and download the result without an account.
What's on Form 8827
Lines 4 to 6: current-year tax
Regular income tax for the current year, as defined in section 26(b), plus the base erosion minimum tax under section 59A.
Lines 7 and 8: section 53(c)(1) limitation
Allowable credits for the current tax year, subtracted from line 6.
Lines 9 and 10: tentative minimum tax
The tentative minimum tax from Part II, line 9, of the current year Form 4626, subtracted from line 8.
Line 11: current year credit
The smaller of line 10 or line 3, with boxes for section 383 and section 384.
Line 12: carryforward
Line 3 minus line 11. The form says to keep a record of this amount to carry forward and use in future years.
How to fill out Form 8827
- 1
Lines 1 to 3
Enter the prior year AMT from the prior year Form 4626, Part II, line 13, and the carryforward from line 12 of the prior year Form 8827. Add them on line 3.
- 2
Lines 4 to 6
Enter the corporation's regular tax liability for the current year, including any positive section 6226 adjustment from Form 8978, and its section 59A tax. Add them on line 6.
- 3
Line 7
The instructions say to enter credits allowed under Chapter 1, Subchapter A, Part IV, subparts B, D, E, and F. For Form 1120, that includes all credits on Schedule J, Part I, lines 5a through 5c.
- 4
Lines 8 to 10
Subtract line 7 from line 6, enter the tentative minimum tax from the current year Form 4626, Part II, line 9, and subtract it. If zero or less, the form says to enter -0-.
- 5
Line 11
Enter the smaller of line 10 or line 3 here and on Form 1120, Schedule J, line 5d, or the applicable line. Check box (a) or (b) if a section 383 or 384 limitation applies and attach a computation.
- 6
Line 12
Subtract line 11 from line 3 and keep a record of the carryforward, as the form says.
Why fill Form 8827 on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
Where it goes and limits on the credit
Where it goes
The form says to attach it to the corporation's tax return.
Where the credit is reported
The form says to enter line 11 on Form 1120, Schedule J, line 5d, or the applicable line of the corporation's tax return.
Section 383 limit
The instructions say that after a section 382 ownership change, the pre-change minimum tax credits that can be applied against the corporation's tax may be limited. See section 383 and the related regulations.
Section 384 limit
The instructions say pre-acquisition excess credits of one corporation generally cannot be used to offset the tax attributable to recognized built-in gains of another corporation.
Keep a record
The form says to keep a record of the line 12 carryforward to use in future years.
Related forms
Who files Form 8827?
The form and its instructions are written for corporations. It is attached to the corporation's tax return.
Official sources and the blank
Do it all with indox
No tool matches that search.
Questions about Form 8827
Who files Form 8827?
The instructions say it should be filed by corporations that have an AMT liability in a prior year. Applicable corporations subject to the new corporate AMT also use it.
Where does the credit go on the return?
The form says to enter line 11 on Form 1120, Schedule J, line 5d, or the applicable line of the corporation's tax return.
Where do the AMT numbers come from?
Line 1 comes from Part II, line 13, of the prior year Form 4626, and line 9 from Part II, line 9, of the current year Form 4626.
What happens to credit that isn't used?
Line 12 figures the minimum tax credit carryforward. The form says to keep a record of it to carry forward and use in future years.
Are there separate instructions for Form 8827?
No separate instructions are linked. The instructions are printed on the form itself, below the lines.