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Federal Free Printable Form 4255 (Rev. December 2016) for 2021 Federal Recapture of Investment Credit

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Recapture of Investment Credit
Form 4255 (Rev. December 2016)

Form 4255 (Rev. December 2016) Department of the Treasury Internal Revenue Service Name(s) as shown on return Properties Recapture of Investment Credit ▶ OMB No. 1545-0166 ▶ Attach to your income tax return. Information about Form 4255 and its separate instructions is at www.irs.gov/form4255. Attachment Sequence No. 172 Identifying number Type of property—State whether rehabilitation, energy, qualifying advanced coal project, qualifying gasification project, qualifying advanced energy project, or qualifying therapeutic discovery project property. (See the Instructions for Form 3468 for the year the investment credit property was placed in service for definitions.) If rehabilitation property, also show type of building. If energy property, show type. A B C D Part I Original Investment Credit These columns relate to the properties A through D described above . . . . . . . 1 Original rate of credit . . . . . . . . . 2 Credit base as of the end of the previous tax year (see instructions) . . . . . . . . . . . 3 Net change in nonqualified nonrecourse financing during the tax year. If a net decrease, enter as a negative number . . . . . . . . . . . 4 Credit base as of the end of the current tax year. Subtract line 3 from line 2 . . . . . . . . 5 Refigured credit (see instructions) . . . . . 6 Credit taken for this property on Form 3800 in prior years. See instructions . . . . . . . Part II B C D 1 2 3 4 5 6 Recapture From Increase in Nonqualified Nonrecourse Financing (see instructions) 7 Credit subject to recapture due to a net increase in nonqualified nonrecourse financing. Subtract line 5 from line 6. If zero or less, enter -0- . . . . . 8 Unused general business credits that would have been allowed if original credit had been figured with current-year credit base (see instructions) . . . 9 Subtract line 8 from line 7. This is the recapture tax as a result of a net increase in nonqualified nonrecourse financing . . . . . . . . . Part III Properties A ▶ 7 8 9 Recapture From Disposition of Property or Cessation of Use as Investment Credit Property 10 Date property was placed in service . . . . 11 Date property ceased to be qualified investment credit property . . . . . . . . . . . . 12 Number of full years between the date on line 10 and the date on line 11 . . . . . . . . . 10 11 12 13 Unused general business credits that would have been allowed had there been no credit from this property (see instructions) . . . . . . . . 13 14 Subtract line 13 from line 6 . . . . . . . . 14 15 Recapture percentage (see instructions) . . . 15 16 Multiply line 14 by the percentage on line 15 . . 16 17 Add property columns A through D, line 9 . . . . . . . . . . . . . . . . . . . . . 18 Add property columns A through D, line 16 . . . . . . . . . . . . . . . . . . . . 19 Recapture of qualifying therapeutic discovery project grant. Attach statement (see instructions) . . . 20 Total increase in tax. Add lines 17, 18, and 19. (See section 45K(b)(4) if you claim the nonconventional source fuel credit.) Enter here and on the appropriate line of your tax return . . . . . . . . . . For Paperwork Reduction Act Notice, see instructions. Cat. No. 41488C 17 18 19 20 Form 4255 (Rev. 12-2016)
Extracted from PDF file 2020-federal-form-4255.pdf, last modified January 2017

More about the Federal Form 4255 Corporate Income Tax TY 2020

We last updated the Recapture of Investment Credit in July 2021, so this is the latest version of Form 4255, fully updated for tax year 2020. You can download or print current or past-year PDFs of Form 4255 directly from TaxFormFinder. You can print other Federal tax forms here.

Other Federal Corporate Income Tax Forms:

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Form Code Form Name
1040 (Schedule B) Interest and Ordinary Dividends
Form 1040 U.S. Individual Income Tax Return
1120-S (Schedule K-1) Shareholder’s Share of Income, Deductions, Credits, etc.
Form 1095-B Health Coverage
Form 1120-H U.S. Income Tax Return for Homeowners Associations

Download all  tax forms View all 775 Federal Income Tax Forms


Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 4255 from the Internal Revenue Service in July 2021.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 4255

We have a total of eight past-year versions of Form 4255 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2020 Form 4255

Form 4255 (Rev. December 2016)

2019 Form 4255

Form 4255 (Rev. December 2016)

2018 Form 4255

Form 4255 (Rev. December 2016)

2017 Form 4255

Form 4255 (Rev. December 2016)

2016 Form 4255

Form 4255 (Rev. December 2016)

Recapture of Investment Credit 2015 Form 4255

Form 4255 (Rev. December 2012)

Recapture of Investment Credit 2012 Form 4255

Form 4255 (Rev. December 2012)

Recapture of Investment Credit 2011 Form 4255

Form 4255 (Rev. December 2010)


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