Form    

8931 

(Rev. December 2010)

Department of the Treasury  Internal Revenue Service 

Agricultural Chemicals Security Credit

a See instructions.

a Attach to your tax return.

OMB No. 1545-2122

Attachment   Sequence No. 162 

Name shown on return Identifying number 

Facility 

1 Enter on the applicable line below the qualified agricultural  

chemicals security costs described (see instructions) ....(a) (b) (c)

a Employee security training and background checks .....1a 

b Limitation and prevention of access to controls of agricultural  

chemicals stored ................1b

c Tagging, locking tank valves, and chemical additives to prevent  

theft or to render chemicals unfit for illegal use ...... 1c

d Perimeter protection of agricultural chemicals .......1d 

e Installation of security lighting, cameras, recording equipment,  

and intrusion detection sensors ........... 1e 

f Implementation of measures to increase computer or computer  

network security ................1f 

g Conducting a security vulnerability assessment ......1g 

h Implementing a site security plan ........... 1h 

2 Total qualified agricultural chemicals security costs. Add the  

amounts in columns (a), (b), and (c) on lines 1a through 1h .    .    .  2

3 Multiply the amounts in columns (a), (b), and (c) on line 2 by 30%3 

4 Maximum credit per facility. Subtract the total of the credits  

claimed for the facility in the 5 prior tax years from $100,000  .    .  4 

5 Agricultural chemicals security credit. Enter the smaller of line 3 or 

line 4 for each facility. For additional facilities, see instructions    .  5 

6 Add the amounts for all facilities on line 5 ....................6 

7 Credit from partnerships, S corporations, estates, and trusts ..............7 

8 Add lines 6 and 7. Enter the result, but not more than $2,000,000. Estates and trusts, go to line 9; 

partnerships and S corporations, report this amount on Schedule K; all others, report this amount on

the appropriate line of Form 3800 (e.g., line 1v of the 2010 Form 3800) ..........8 

9 Amount allocated to beneficiaries of the estate or trust (see instructions) ..........9 

10 Estates and trusts, subtract line 9 from line 8. Report the credit on the appropriate line of Form 3800 

(e.g., line 1v of the 2010 Form 3800) ......................10 

For Paperwork Reduction Act Notice, see page 2.Cat. No. 37745AForm 8931 (Rev. 12-2010) 

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