Eligible small employers use this form to claim the credit for qualified startup costs incurred in establishing or administering an eligible employer plan. Current revision Form 8881 PDF Recent developments Notice 2024-2 — Miscellaneous Changes Under the SECURE 2.0 Act of 2022 -- 08-MAY-2024 Change to text in January 2024 Instructions for Form 8881, under “No Deduction Allowed for Credit Amount” -- 21-MAR-2024 Other items you may find useful All Form 8881 revisions 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
