OMB No. 1545-1809 
                                   Credit for Employer-Provided Childcare 
Form  8882                                                                                                              
(Rev. December 2017)                                  Facilities and Services                                           
                                                                                                                        
                                                        ▶ Attach to your tax return.                                  Attachment 
                                                                                                                      Sequence No. 131
Department of the Treasury                  ▶ Go to www.irs.gov/Form8882 for the latest information. 
Internal Revenue Service
Name(s) shown on return                                                                                     Identifying number 

  1   Qualified childcare facility expenditures paid or incurred  . . .  . .         1 

  2   Enter 25% (0.25) of line 1 . .        . . . .   . . . . .     . .  . .  .   .    . . . .       . . .  .       2 

  3   Qualified childcare resource and referral expenditures paid or incurred        3

  4   Enter 10% (0.10) of line 3 . .        . . . .   . . . . .     . .  . .  .   .    . . . .       . . .  .       4

  5   Credit  for  employer-provided  childcare  facilities  and  services  from  partnerships,  S  corporations, 
      estates, and trusts   .  . . .        . . . .   . . . . .     . .  . .  .   .    . . . .       . . .  .       5

  6   Add lines 2, 4, and 5  . . . .        . . . .   . . . . .     . .  . .  .   .    . . . .       . . .  .       6 

  7   Enter  the smaller    of  line  6  or $150,000. Estates  and  trusts,  go  to  line  8.  Partnerships  and  S 
      corporations, stop here and report this amount on Schedule K. All others, stop here and report this 
      amount on Form 3800,  Part III, line 1k  .  .   . . . . .     . .  . .  .   .    . . . .       . . .  .       7

  8   Amount allocated to beneficiaries of the estate or trust (see instructions) .    . . . .       . . .  .       8

  9   Estates and trusts. Subtract line 8 from line 7. Report this amount on Form 3800, Part III, line 1k . .       9
General Instructions                                                  increased compensation to employees with higher levels 
                                                                      of childcare training; or
Section references are to the Internal Revenue Code 
unless otherwise noted.                                               • Under a contract with a qualified childcare facility to 
                                                                      provide childcare services to employees of the taxpayer.
Purpose of Form                                                       Note. Any expenses for childcare included in qualified 
Employers use Form 8882 to claim the credit for qualified             childcare facility expenditures may not exceed the fair 
childcare facility and resource and referral expenditures.            market value of such care.
The credit is part of the general business credit. You may               A qualified childcare facility is a facility that meets the  
claim the credit any time within 3 years from the due date            requirements of all applicable laws and regulations of the 
of your return on either an original or amended return.               state or local government in which it is located, including 
  Taxpayers, other than partnerships, S corporations,                 the licensing of the facility as a childcare facility. The 
estates, or trusts, whose only source of this credit is from          following conditions must also be met.
those pass-through entities, are not required to complete             • The principal use of the facility must be to provide 
or file this form. Instead, they can report this credit               childcare (unless the facility is also the personal residence 
directly on Form 3800.                                                of the person operating the facility).
How To Figure the Credit                                              • Enrollment in the facility must be open to employees of 
The credit is 25% of the qualified childcare facility                 the taxpayer during the tax year. 
expenditures plus 10% of the qualified childcare resource             • If the facility is the principal trade or business of the 
and referral expenditures paid or incurred during the tax             taxpayer, at least 30% of the enrollees of the facility must 
year. The credit is limited to $150,000 per tax year.                 be dependents of employees of the taxpayer.
  Qualified childcare expenditures are amounts paid or                • The use of the facility (or the eligibility to use the facility) 
incurred:                                                             must not discriminate in favor of highly compensated 
• To acquire, construct, rehabilitate, or expand property             employees .
that:                                                                    Qualified childcare resource and referral expenditures 
1.  Is to be used as part of a qualified childcare facility of        are amounts paid or incurred under a contract to provide 
    the taxpayer,                                                     childcare resource and referral services to employees of 
                                                                      the taxpayer. The provision of the services (or the 
2.  Is depreciable (or amortizable) property, and                     eligibility to use the services) must not discriminate in 
3.  Is not part of the principal residence of the taxpayer            favor of highly compensated employees.
      or any employee of the taxpayer;
• For the operating expenses of a qualified childcare 
facility of the taxpayer, including expenses for training of 
employees, scholarship programs, and providing 
For Paperwork Reduction Act Notice, see instructions.                      Cat. No. 33436Y                            Form 8882 (Rev. 12-2017) 

Form 8882 (Rev. 12-2017)                                                                                             Page 2 

No Double Benefit Allowed                                       Specific Instructions
You must reduce:                                                Line 8
• The basis of any qualified childcare facility by the          Estates and trusts.  Allocate the credit for employer-
amount of the credit on line 7 allocable to capital             provided childcare facilities and services on line 7 
expenditures related to the facility,                           between the estate or trust and the beneficiaries in the 
• Any otherwise allowable deductions used to figure the         same proportion as income was allocated, and enter the 
credit by the amount of the credit on line 7 allocable to       beneficiaries’ share on line 8. 
those deductions, and                                           If the estate or trust is subject to the passive activity 
• Any expenditures used to figure any other credit by the       rules, include on line 5 any credit for employer-provided 
amount of the credit on line 7 allocable to those               childcare facilities and services from passive activities 
expenditures (for purposes of figuring the other credit).       disallowed for prior years and carried forward to this year. 
Note. For credits entered on line 5, only the pass-through      Complete Form 8582-CR, Passive Activity Credit 
entity is required to make this reduction.                      Limitations, to determine the allowed credit that must be 
                                                                allocated between the estate or trust and the 
Recapture of Credit                                             beneficiaries. For details, see the Instructions for Form 
You may have to recapture part or all of the credit if,         8582-CR.
before the 10th tax year after the tax year in which your 
qualified childcare facility is placed in service, the facility Paperwork Reduction Act Notice.  We ask for the 
ceases to operate as a qualified childcare facility or there    information on this form to carry out the Internal Revenue 
is a change in ownership of the facility. However, a            laws of the United States. You are required to give us the 
change in ownership will not require recapture if the           information. We need it to ensure that you are complying 
person acquiring the interest in the facility agrees, in        with these laws and to allow us to figure and collect the 
writing, to assume the recapture liability.  See section 45F    right amount of tax.
(d) for details.
                                                                You are not required to provide the information 
Any recapture tax is reported on the line of your tax           requested on a form that is subject to the Paperwork 
return where other recapture taxes are reported (or, if no      Reduction Act unless the form displays a valid OMB 
such line, on the “total tax” line). The recapture tax may      control number. Books or records relating to a form or its 
not be used in figuring the amount of any credit or in          instructions must be retained as long as their contents 
figuring the alternative minimum tax.                           may become material in the administration of any Internal 
Member of Controlled Group or Business                          Revenue law. Generally, tax returns and return 
Under Common Control                                            information are confidential, as required by section 6103.
For purposes of figuring the credit, all members of a           The time needed to complete and file this form will vary 
controlled group of corporations (as defined in section 52      depending on individual circumstances. The estimated 
(a)) and all members of a group of businesses under             burden for individual and business taxpayers filing this 
common control (as defined in section 52(b)), are treated       form is approved under OMB control number 1545-0074 
as a single taxpayer. As a member, figure your credit for       and 1545-0123 and is included in the estimates shown in 
lines 2 and 4 as follows:                                       the instructions for their individual and business income 
                                                                tax return. The estimated burden for all other taxpayers 
• Figure your credit for line 2 based on your proportionate     who file this form is shown below.
share of qualified childcare facility expenditures giving 
rise to  the group’s credit for line 2. Enter your share of     Recordkeeping .. . . . . . . . . .       2 hr., 37 min.
the credit on  line 2. Attach a statement showing how           Learning about the law or the form . . . .  30 min.
your share of the credit was figured, and write “See 
Attached” next to the entry space for line 2.                   Preparing and sending                                                       
                                                                the form to the IRS . . . . . . . . . . . .34 min.
• Figure your credit for line 4 based on your proportionate 
share of qualified resource and referral expenditures           If you have comments concerning the accuracy of 
giving rise to the group’s credit for line 4. Enter your share  these time estimates or suggestions for making this form 
of the credit on line 4. Attach a statement showing how         simpler, we would be happy to hear from you. See the 
your share of the credit was figured, and write “See            instructions for the tax return with which this form is filed. 
Attached” next to the entry space for line 4.