Use this form to figure the interest due or to be refunded under the look-back method of section 460(b)(2) on certain long-term contracts that are accounted for under either: the percentage of completion method, or the percentage of completion-capitalized cost method. Current Revision Form 8697 PDF Instructions for Form 8697 (Print Version PDF) Recent Developments None at this time. Other Items You May Find Useful All Form 8697 Revisions Other Current Products Related About Form 1040, U.S. Individual Income Tax Return About Form 1065, U.S. Return of Partnership Income About Form 1120, U.S. Corporation Income Tax Return About Form 1120-S, U.S. Income Tax Return for an S Corporation About Form 2210, Underpayment of Estimated Tax by Individuals, Estates and Trusts About Form 2220, Underpayment of Estimated Tax By Corporations