Taxpayers who employ individuals as miners in U.S. underground mines use this form to claim the mine rescue team training credit. This credit applies to training program costs paid or incurred for qualified mine rescue team employees. Current revision Form 8923 PDF Recent developments Recent legislation extended the credit through tax years beginning before 2022. Other items you may find useful All Form 8923 revisions Other current products Related items 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
