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دستورالعمل های فرم 8902، مالیات جایگزین در فعالیت های حمل و نقل

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  • فرم 8902 - جایگزین مالیات بر فعالیت های حمل و نقل
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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 8902  
Alternative Tax on Qualifying Shipping Activities  
(Rev. April 2018)  
Section references are to the Internal  
requirement is met when determined  
by treating all members of such group  
as one person.  
Bareboat charters. A person is  
treated as operating and using a  
vessel that it has chartered out on  
bareboat charter terms only if:  
The vessel is (a) temporarily  
How To File  
Revenue Code unless otherwise noted.  
File Form 8902 by attaching it to the  
corporation's Form 1120 or Form  
Future Developments  
1120-F.  
For the latest information about  
Definitions  
developments related to Form 8902  
and its instructions, such as  
Qualifying vessel operator. The  
term “qualifying vessel operator”  
means any corporation that operates  
one or more qualifying vessels and  
meets the shipping activity  
legislation enacted after they were  
published, go to IRS.gov/Form8902.  
surplus to the person's requirements  
and the term of the charter does not  
exceed 3 years, or (b) bareboat  
chartered to a member of a controlled  
group which includes such person or  
to an unrelated person who  
What’s New  
requirement. See the definitions of  
these terms below.  
Alternative tax rate for fiscal year  
filers. Public Law 115-97 reduced  
the highest corporate tax rate from  
35% to 21%, effective for tax years  
beginning after December 31, 2017.  
Under section 11(b), as amended by  
section 15, corporations with fiscal tax  
years beginning before January 1,  
2018, and ending after December 31,  
2017, figure and apportion their  
alternative tax by blending the 35%  
rate in effect before January 1, 2018,  
with the 21% rate in effect after  
December 31, 2017. See the  
Operating a vessel. Except as  
provided in the definition of bareboat  
charters below, a person is treated as  
operating any vessel during any  
period if:  
sub-bareboats or time charters the  
vessel to such a member (including  
the owner of the vessel); and  
The vessel is used as a qualifying  
vessel by the person to whom  
ultimately chartered.  
Such vessel is owned by, or  
chartered (including a time charter) to,  
the person, or the person provides  
services for such vessel pursuant to  
an operating agreement; and  
Such vessel is in use as a qualifying  
vessel during such period.  
U.S. foreign trade. The term “U.S.  
foreign trade” means the  
transportation of goods or passengers  
between a place in the United States  
and a foreign place or between  
foreign places.  
Qualifying vessel. A self-propelled  
(or combination self-propelled and  
non-self-propelled) U.S. flag vessel of  
not less than 6,000 deadweight tons  
used exclusively in the U.S. foreign  
trade during the period the election is  
in effect.  
Shipping activity requirement. A  
corporation meets this requirement for  
any tax year only if the following  
requirement is met for each of the 2  
preceding tax years: On average  
during the tax year, at least 25% of the  
aggregate tonnage of qualifying  
vessels used by the corporation was  
owned by such corporation or  
chartered to such corporation on  
bareboat charter terms (see definition  
below).  
See section 1355 for more  
definitions and special rules that apply  
with respect to the above definitions.  
General Instructions  
Purpose of Form  
Partnerships and Other  
Pass-Through Entities  
Form 8902 is used by qualifying  
vessel operators (defined below) who  
are making an alternative tax election  
under section 1354(a) or who have  
made such an election previously.  
The form is used to make such an  
election or report the termination of  
such an election, to report information  
relating to such an election, and to  
figure the alternative tax.  
In applying these rules to a partner in  
a partnership:  
Each partner is treated as operating  
vessels operated by the partnership;  
Each partner is treated as  
conducting the activities conducted by  
the partnership; and  
The extent of a partner's ownership,  
charter, or operating agreement  
interest in any vessel operated by the  
partnership will be determined on the  
basis of the partner's interest in the  
partnership.  
Who Must File  
Form 8902 must be filed by a  
qualifying vessel operator (defined  
below) who is making an alternative  
tax election under section 1354(a) or  
who is reporting the termination of  
such an election. The form must also  
be used by a qualifying vessel  
operator who has a valid election in  
effect to report information pertaining  
to that election and to figure the  
alternative tax.  
Special rule for first year of  
election. A corporation meets this  
requirement for the first tax year for  
which this election is in effect only if  
this requirement is met for the  
preceding tax year.  
A similar rule applies to other  
pass-through entities.  
Controlled groups. A corporation  
that is a member of a controlled group  
meets this requirement only if such  
Mar 27, 2018  
Cat. No. 39897X  
a single employer under section 52(a) secondary activities that does not  
Specific Instructions  
or (b) if sections 52(a)(1) and (2) did  
not apply.  
exceed 20% of line G(1).  
Electing groups. In the case of an  
electing group, the above rules are  
applied as if the group were one  
entity, and the 20% limitation is  
allocated among the corporations in  
the group.  
Part I. Section 1354  
Line G(1). Core Qualifying  
Activities  
Enter on line G(1) the corporation's  
gross income from core qualifying  
activities. Attach a schedule.  
Election or Termination  
Item B  
A corporation must make the  
alternative tax election on or before  
the due date (including extensions of  
time to file) of the income tax return for  
the tax year for which the election is  
made.  
Line G(2)(b). Amount that exceeds  
the 20% limit. Enter on line G(2)(b)  
the corporation's gross income from  
secondary activities that exceeds  
20% of line G(1).  
For purposes of this election, the  
term “core qualifying activities” means  
activities in operating qualifying  
vessels in U.S. foreign trade.  
Election by a member of a control-  
led group. An election under section  
1354(a) by a member of a controlled  
group applies to all qualifying vessel  
operators that are members of such  
group.  
Attach a schedule showing  
Line G(2). Qualifying  
Secondary Activities  
computations for lines G(2)(a) and (b).  
Example 1. The corporation has  
gross income from core qualifying  
activities of $20 million and gross  
income from secondary activities of  
$5 million. The corporation enters $20  
million on line G(1), $4 million (20% of  
$20 million) on line G(2)(a), and $1  
million (gross income from secondary  
activities of $5 million less the $4  
million limit) on line G(2)(b).  
Example 2. The facts are the  
same as in Example 1 above, except  
the corporation has gross income  
from secondary activities of $3 million.  
The corporation would enter $3 million  
on line G(2)(a) and zero on line G(2)  
(b). Gross income from secondary  
activities of $3 million is less than the  
$4 million limit.  
For purposes of this election, the term  
"qualifying secondary activities"  
means secondary activities (defined  
below) but only to the extent that the  
gross income derived by the  
Item C  
Generally, a revocation of an election  
under section 1354(a) made:  
corporation from such activities does  
not exceed 20% of the gross income  
derived by the corporation from its  
core qualifying activities.  
On or before the 15th day of the 3rd  
month of the tax year will be effective  
on the 1st day of that tax year; or  
After the 15th day of the 3rd month  
of the tax year will be effective the 1st  
day of the following tax year.  
Secondary activities. The term  
"secondary activities" means:  
The active management or  
operation of vessels other than  
qualifying vessels in the U.S. foreign  
trade;  
However, if the revocation specifies  
a date for revocation that is on or after  
the day on which the revocation is  
made, the revocation will be effective  
for tax years beginning on and after  
the date of revocation specified.  
The provision of vessel, barge,  
container, or cargo-related facilities or  
services to any person; and  
Other activities of the electing  
corporation and other members of its  
electing group that are an integral part  
of its business of operating qualifying  
vessels in U.S. foreign trade,  
including:  
Item D  
Line G(3). Qualifying Incidental  
Activities  
For purposes of this election, the term  
“qualifying incidental activities” means  
shipping-related activities if:  
An election under section 1354(a) will  
be terminated effective on and after  
the date the corporation ceases to be  
a qualifying vessel operator.  
1. Ownership or operation of  
barges, containers, chassis, and other  
equipment that are the complement  
of, or used in connection with, a  
Election after termination. If a  
qualifying vessel operator made the  
election under section 1354(a) and  
subsequently revoked the election  
(Item C) or ceased to be a qualifying  
vessel operator (Item D), that operator  
(and any successor operator) is not  
eligible to make another section  
1354(a) election for any tax year  
before the fifth tax year that begins  
after the first tax year for which the  
termination is effective, unless the IRS  
consents to the election.  
1. They are incidental to the  
corporation's core qualifying activities,  
2. They are not qualifying  
secondary activities, and  
qualifying vessel in U.S. foreign trade;  
3. The gross income derived by  
the corporation from such activities  
does not exceed 0.1% of the  
2. The inland haulage of cargo  
shipped, or to be shipped, on  
qualifying vessels in U.S. foreign  
trade; and  
3. The provision of terminal,  
maintenance, repair, logistical, or  
other vessel, barge, container, or  
cargo-related services that are an  
integral part of operating qualifying  
vessels in U.S. foreign trade.  
The term “secondary activities”  
does not include any core qualifying  
activities.  
Line G(2)(a). Amount included in  
20% limit. Enter on line G(2)(a) the  
corporation's gross income from  
corporation's gross income from its  
core qualifying activities.  
Line G(3)(a). Amount included in  
the 0.1% limit. Enter on line G(3)(a)  
the corporation's gross income from  
incidental activities that does not  
exceed 0.1% of line G(1).  
Part II. Other Information  
Question E  
The term “electing group” means a  
controlled group of which one or more  
members is an electing corporation.  
Electing groups. In the case of an  
electing group, the above rules are  
applied as if the group were one  
entity, and the 0.1% limitation is  
The term “controlled group” means  
any group which would be treated as  
Instructions for Form 8902 (Rev. 4-2018)  
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allocated among the corporations in  
the group.  
Line G(3)(b). Amount that exceeds  
the 0.1% limit. Enter on line G(3)(b)  
the corporation's gross income from  
incidental activities that exceeds 0.1%  
of line G(1).  
the sum of all columns of Part IV,  
line 28.  
Effective for tax years beginning after  
December 31, 2017, a corporation' s  
alternative tax is figured by multiplying  
taxable income by 21% (0.21).  
However, under section 15,  
Line 9. Type of Ownership  
Indicate in each column the type of  
ownership for the vessel. Enter “O” for  
an owned vessel, “L” for a leased  
vessel, and “CL” for a capitalized  
lease.  
corporations with fiscal tax years  
beginning before January 1, 2018,  
and ending after December 31, 2017,  
figure and apportion their tax by  
blending the rates in effect before  
January 1, 2018, with the rate in effect  
after December 31, 2017. Figure the  
corporation's alternative tax for the  
2017 fiscal tax year using the  
Attach a schedule showing  
computations for lines G(3)(a) and (b).  
Line 10. Type of Vessel Use  
Line H. Gross Income From  
Qualifying Shipping Activities  
Excluded From Gross Income  
on the Corporation's Income  
Tax Return  
Indicate in each column the type of  
vessel use. Enter “BB” for bareboat  
charter out, “TC” for time charter out,  
and “OI” for operating income.  
worksheet below.  
Part IV. Notional Shipping  
Income  
Line 21. Ownership Percentage  
Enter on line H the total of lines G(1),  
G(2)(a), and G(3)(a). Do not include  
this amount in gross income on the  
corporation's Form 1120 or Form  
1120-F. Furthermore, do not include  
on the corporation's Form 1120 or  
Form 1120-F any item of loss,  
1. Total annual notional shipping  
income (Part V, line 29)  
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2. Tax on line 29 figured using the 35%  
tax rate  
3. Tax on line 29 figured using the 21%  
rate  
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Enter the corporation's percentage of  
ownership in the vessel. If, for any  
period, two or more persons are  
operators of a qualifying vessel, the  
notional shipping income from the  
operation of such vessel for that  
period must be allocated among the  
operators on the basis of their  
respective ownership, charter, and  
operating agreement interests in the  
vessel.  
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4. Multiply line 2 by the number of days  
in the corporation's tax year before  
deduction, or credit with respect to  
this line H excluded income.  
January 1, 2018  
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5. Multiply line 3 by the number of days  
in the corporation's tax year after  
Note. The amounts entered on lines  
G(2)(b) and G(3)(b) must be included  
in gross income on the corporation's  
Form 1120 or Form 1120-F.  
December 31, 2017  
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6. Divide line 4 by the total number of  
days in the corporation's tax  
year  
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7. Divide line 5 by the total number of  
Part III. Vessel Information  
days in the corporation's tax  
Part V. Alternative Tax  
year  
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With respect to Parts III and IV,  
8. Add lines 6 and 7. This is the  
corporation's total alternative tax for  
the fiscal tax year  
complete a separate column for each  
qualifying vessel. If the corporation  
has more than four qualifying vessels,  
attach separate sheets for Parts III  
and IV using the same size and format  
as Form 8902. Also, on line 29, enter  
Line 30. Alternative Tax on  
Qualifying Shipping Activities  
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Enter the highest rate of tax  
applicable for the period of qualified  
shipping activities, under section 11.  
Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the  
United States. You are required to give us the information. We need it to ensure that you are complying with these laws  
and to allow us to figure and collect the right amount of tax.  
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act  
unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be  
retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax  
returns and return information are confidential, as required by section 6103.  
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden  
for business taxpayers filing this form is approved under OMB control number 1545-0123. See the instructions for the tax  
return with which this form is filed.  
If you have comments concerning the accuracy of those time estimates or suggestions for making this form simpler,  
we would be happy to hear from you. You can send us comments from IRS.gov/FormComments.  
Instructions for Form 8902 (Rev. 4-2018)  
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