Form
 
8859
Department of the Treasury  
Internal Revenue Service
Carryforward of the District of Columbia  
First-Time Homebuyer Credit
a
 
Information about Form 8859 and its instructions is at 
www.irs.gov/form8859.
 
a
 
Attach to Form 1040 or Form 1040NR. 
OMB No. 1545-0074
20
13
Attachment   
Sequence No. 
106
Name(s) shown on return
Your social security number
Before you begin,
 figure the amounts of any of the following credits you are claiming: Adoption credit, mortgage interest 
credit, alternative motor vehicle credit, qualified plug-in electric drive motor vehicle credit, and credit for the elderly or 
disabled.
1
Credit carryforward from 2012. Enter the amount from line 10 of your 2012 Form 8859  
1
2 
Limitation based on tax liability. Enter the amount from the Tax Liability Limit 
Worksheet in the instructions 
.....................
2
3 
 
Current year credit. 
Enter the
 smaller 
of line 1 or line 2. Also include this amount on 
Form 1040, 
 
line 53, or Form 1040NR, line 50. Check box
 c 
on that line and enter 
“8859” in the space next
 
to that box 
..................
3
4 
Credit carryforward to 2014. 
Subtract line 3 from line 1 
...........
4
General Instructions
Future Developments
For the latest information about developments related to 
Form 8859 and its instructions, such as legislation enacted 
after they were published, go to 
www.irs.gov/form8859.
Purpose of Form
Use Form 8859 to claim a carryforward of the District of 
Columbia first-time homebuyer credit from 2012.
Line 2
Complete the following worksheet to determine the amount 
to enter on line 2 of Form 8859.
Tax Liability Limit Worksheet—Line 2
1.  
 
Enter the amount from Form 1040, 
line 46; or Form 1040NR, line 44     .
1.
2.
 
 
  
  
  
  
  
 
Form 1040 filers: 
Enter the total of 
any amounts from Form 1040, lines 
47 through 50; line 12 of the Line 11 
Worksheet in Pub. 972*, Form 5695, 
line 30; Form 8396, line 9; Form 
8839, line 16; Form 8910, line 15; 
Form 8936, line 23; and Schedule R 
(Form 1040A or 1040), line 22.           
 
  
Form 1040NR filers: 
Enter the total 
of the amounts from Form 1040NR, 
lines 45 through 47; line 12 of the 
Line 11 Worksheet in Pub. 972*; 
Form 5695, line 30; Form 8396, line 
9; Form 8839, line 16; Form  8910, 
line 15; and Form 8936, line 23  .    .
2.
3.  
  
  
 
Subtract line 2 from line 1. Enter this 
amount on Form 8859, line 2. If zero 
or less, enter -0- here and on Form 
8859, lines 2 and 3   .    .    .    .    .    .
3.
*If you are not claiming the child tax credit, you do not need 
Pub. 972.
Line 4
Any unused credit shown on line 4 can be carried forward 
until it has been used. You cannot carry the unused credit 
back to prior years.
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 24779G
Form 
8859
 (2013)
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