How do EE's file for the Pension Plan Start up costs tax credit?

[Guest Michael Anderson]

We have a few small business clients that may receive the 50% tax credit for start up costs. What do they need to do this - does nayone know what form they must file? I have tried the IRS website but had no luck. Thanks! Mike

[Guest Michael Anderson]

I meant Employers not EE's.

[Guest Rosemary Raymer]

IRS Form 3800 Part I line n refers you to Form 8881 which appears to not have been released yet. Attached is a draft copy.