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Federal Free Printable Form 8931 (Rev December 2010) for 2019 Federal Agricultural Chemicals Security Credit

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Agricultural Chemicals Security Credit
Form 8931 (Rev December 2010)

8931 Form (Rev. December 2010) Department of the Treasury Internal Revenue Service Name shown on return Agricultural Chemicals Security Credit OMB No. 1545-2122 See instructions. Attach to your tax return. ▶ ▶ Attachment Sequence No. 162 Identifying number Facility Enter on the applicable line below the qualified agricultural chemicals security costs described (see instructions) . . . . 1 a Employee security training and background checks . . . . (a) e f 1b Tagging, locking tank valves, and chemical additives to prevent theft or to render chemicals unfit for illegal use . . . . . . d Perimeter protection of agricultural chemicals . . . . . . 1c 1d . Installation of security lighting, cameras, recording equipment, and intrusion detection sensors . . . . . . . . . . . 1e Implementation of measures to increase computer or computer network security . . . . . . . . . . . . . . . . 1f g Conducting a security vulnerability assessment . . . . . . 1g h . . . . . . 1h 2 Implementing a site security plan . . . . . 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 Agricultural chemicals security credit. Enter the smaller of line 3 or line 4 for each facility. For additional facilities, see instructions . 5 5 (c) 1a . b Limitation and prevention of access to controls of agricultural chemicals stored . . . . . . . . . . . . . . . . c (b) 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 Amount allocated to beneficiaries of the estate or trust (see instructions) . 9 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) . . . . . . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see page 2. Cat. No. 37745A 10 Form 8931 (Rev. 12-2010) Page 2 Form 8931 (Rev. 12-2010) General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Purpose of Form Use Form 8931 to claim the tax credit for qualified agricultural chemicals security costs paid or incurred by eligible agricultural businesses. All the costs must be paid or incurred to protect specified agricultural chemicals at a facility. The credit is part of the general business credit. Your deduction for otherwise deductible agricultural chemicals security costs is reduced by the amount of the agricultural chemicals security credit. The amount of the credit for any taxpayer for any tax year cannot exceed $2 million. If you have more than one facility, the costs are reported in columns (a), (b), and (c) as needed. Taxpayers (other than partnerships, S corporations, estates, and trusts) whose only source of this credit is from those pass-through entities are not required to complete or file this form. Instead, report this credit directly on Form 3800, General Business Credit. Who Can Claim the Credit An eligible agricultural business that paid or incurred qualified agricultural chemicals security costs after May 22, 2008, and before January 1, 2013, may claim the credit. This includes an eligible individual, corporation, partnership, S corporation, estate, or trust. Definitions Eligible Agricultural Business An eligible agricultural business is one that: • Sells agricultural products, including specified agricultural chemicals, at retail predominantly to farmers and ranchers; or • Manufactures, formulates, distributes, or aerially applies specified agricultural chemicals. Specified Agricultural Chemicals A specified agricultural chemical is either of the following: 1. Fertilizer commonly used in agricultural operations that is listed under any of the following. a. Section 302(a)(2) of the Emergency Planning and Community Right-to-Know Act of 1986. b. Section 101 of part 172 of title 49, Code of Federal Regulations. c. Part 126, 127, or 154 of title 33, Code of Federal Regulations. 2. Any pesticide (as defined in section 2(u) of the Federal Insecticide, Fungicide, and Rodenticide Act), including all active and inert ingredients, that are customarily used on crops grown for food, feed, or fiber. Member of a Controlled Group or Business Under Common Control For purposes of figuring the credit, all members of a controlled group of corporations (as defined in section 41(f) (5)) and all members of a group of businesses under common control (as defined in Regulations section 1.52-1 (b) through (g)), are treated as a single taxpayer. As a member, figure your credit using only your proportionate share of the $100,000 facility limit and the $2 million annual limit on the group’s credit on lines 4 and 5. Attach a statement showing how your share of the amounts on these lines was figured, and write “See attached” next to the entry spaces for lines 4 and 5. Specific Instructions Line 1 Enter only costs (as described on each line) to the extent they were paid or incurred during the tax year after May 22, 2008, and before January 1, 2013, to protect specified agricultural chemicals. Line 5 If you have more than three facilities, complete and attach as many Forms 8931 as you need. Also, attach an additional Form 8931 showing the total for all the facilities and enter “Total for all facilities” at the top of the form. Line 6 Enter the total credit for all facilities. Line 9 Allocate the credit on line 8 between the estate or trust and the beneficiaries in the same proportion as income was allocated and enter the beneficiaries’ share on line 9. 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 individual taxpayers filing this form is approved under OMB control number 1545-0074 and is included in the estimates shown in the instructions for their individual income tax return. The estimated burden for all other taxpayers who file this form is shown below. Recordkeeping . . . . . . . . . . 4 hrs., 32 min. Learning about the law or the form . . . . . . . . . . . . 35 min. Preparing and sending the form to the IRS . . . . . . . . . . . 42 min. If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. See the instructions for the tax return with which this form is filed.
Extracted from PDF file 2018-federal-form-8931.pdf, last modified October 2008

More about the Federal Form 8931 Other Tax Credit TY 2018

We last updated the Agricultural Chemicals Security Credit in February 2019, so this is the latest version of Form 8931, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 8931 directly from TaxFormFinder. You can print other Federal tax forms here.

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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 8931 from the Internal Revenue Service in February 2019.

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Form 8931 is a Federal Other form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

Historical Past-Year Versions of Federal Form 8931

We have a total of six past-year versions of Form 8931 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 Form 8931

Form 8931 (Rev December 2010)

2017 Form 8931

Form 8931 (Rev December 2010)

2016 Form 8931

Form 8931 (Rev December 2010)

Agricultural Chemicals Security Credit 2015 Form 8931

Form 8931 (Rev December 2010)

Agricultural Chemicals Security Credit 2012 Form 8931

Form 8931 (Rev December 2010)

Agricultural Chemicals Security Credit 2011 Form 8931

Form 8931 (Rev December 2010)


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