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Posted

Has anyone looked at the Form 8881 to use for the Start Up Credit? What would you enter into line 6? Line 8 adds 5 and 6 and would seem to double the credit or what am I missing? Thanks

1 Qualified startup costs incurred during the tax year                             4,500.00
2   1/2 of the startup costs                             2,250.00
3 Enter the number of employees eligible to participate in the pension plan  15  $ 250.00                     3,750.00
4 Enter greater of $500 or the amount from line 3 (not to exceed $5,000)                           3,750.00
5 Enter the smaller of line 2 or line 4                               2,250.00
6

Credit for small employer pension plan startup costs from partnerships and S corporations

 

    ???
7 Reserved for future use              
8 Add lines 5 and 6, Partnerships and S corporations, report this amount on Schedule K. All other,    $ 2,250.00
  report this amount on Form 3800, Part III, line 1j            
                 
PART II                
9 Enter $500 if an auto-enrollment option is provided for retirement savings      
10 Small employer auto-enrollment credit from partnerships and S corporations      
11 Add lines 9 and 10. Partnerships and S corporations, report this amount on Schedule K. All others,    
  report this amount on Form 3800, Part III, line 1j            
                Form 8881 PDF
  • 1 year later...
Posted

@Kac1214 Did you ever find an answer for this?

I have just spent an hour researching the same thing. My best guess, as of 7/1/2022, is that this line is leftover from the old Form 8881. 

The form's instructions states "Taxpayers, other than partnerships and S corporations, whose only source of these credits is from a partnership or S corporation, are not required to complete or file this form." Sole and C-corps are to claim it directly on Form 3800. So why are Line 6 and Line 10 singling out partnerships and S-corps if they are the only ones filing this form?

I am hoping the IRS comes out with some better guidance. Following the thread!

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