Form   
8932
(Rev. December 2012) 
Department of the Treasury  
Internal Revenue Service
Credit for Employer Differential Wage Payments 
a
 Attach to your tax return. 
a
 Information about Form 8932 and its instructions is at 
www.irs.gov/form8932
. 
OMB No. 1545-2126 
Attachment   
Sequence No. 
161
 
Name(s) shown on return 
Identifying number 
1 
Eligible differential wage payments paid during the tax year (see instructions) 
.......
1 
2 
Multiply line 1 by 20% (.20) (see instructions for the adjustment you must make) 
......
2 
3 
Credit for employer differential wage payments from partnerships, S corporations, cooperatives, 
estates, and trusts (see instructions) 
.....................
3
4 
Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S corporations, 
report this amount on Schedule K. All others, report this amount on Form 3800, line 1w 
....
4
5 
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust  (see 
instructions) 
.............................
5 
6 
Cooperatives, estates, and trusts,
 
subtract line 5 from line 4. Report this amount on Form 3800, 
line 1w 
...............................
6 
For Paperwork Reduction Act Notice, see instructions. 
Cat. No. 37747W 
Form 
8932
 (Rev.12-2012) 
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