The December 2020 Instructions for Form 8991, Schedule C, line 10, (instructions for line 10) list several lines on the 2020 Form 3468, Investment Credit, whose amounts are reported Form 8991, Schedule C, line 10. However, The Taxpayer Certainty and Disaster Relief Act of 2020 made changes to the investment credit. As a result of these changes, entries will not be made on certain lines on the 2020 Form 3468 which are referenced in the instructions for line 10. Specifically, no amounts will be entered on the 2020 Form 3468, Part III, lines 12d, 12p, and 12aa. Since no entries are being made on those lines, there will be no amounts from those lines available to enter on Form 8991, Schedule C, line 10.
