Use this form to figure and claim the orphan drug credit and elect the reduced credit under Section 280C. Current revision Form 8820 PDF Recent developments None at this time. Other items you may find useful All Form 8820 Revisions About Form 1041, U.S. Income Tax Return for Estates and Trusts About Form 1065, U.S. Return of Partnership Income About Form 1120-S, U.S. Income Tax Return for an S Corporation About Form 3800, General Business Credit Other Current Products