Form  

8882

(Rev. December 2013)

Department of the Treasury  Internal Revenue Service

Credit for Employer-Provided Childcare 

Facilities and Services

a Attach to your tax return. 

a Information about Form 8882 and its instructions is at www.irs.gov/form8882. 

OMB No. 1545-1809 

    

  Attachment 

Sequence No. 131

Name(s) shown on return Identifying number 

1 Qualified childcare facility expenditures paid or incurred .....1 

2 Enter 25% (.25) of line 1..........................2 

3 Qualified childcare resource and referral expenditures paid or incurred 3

4 Enter 10% (.10) of line 3..........................4

5 

 

Credit for employer-provided childcare facilities and services from partnerships, S corporations, 

estates, and trusts ...........................5

6 Add lines 2, 4, and 5 ...........................6 

7 

 

 

Enter the smaller of line 6 or $150,000. Estates and trusts, go to line 8. Partnerships and S 

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

amount on Form 3800, line 1k   .    .    .    .....................7

8 Amount allocated to beneficiaries of the estate or trust (see instructions) .........8

9 Estates and trusts. Subtract line 8 from line 7. Report this amount on Form 3800, line 1k ....9

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For Paperwork Reduction Act Notice, see back of form.Cat. No. 33436Y Form 8882 (Rev. 12-2013) 

----------------Page (0) Break----------------