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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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