Eligible taxpayers file this form to claim the railroad track maintenance credit (RTMC) for qualified railroad track maintenance expenditures (QRTME) paid or incurred during the tax year. If you are an assignor with respect to miles of eligible railroad track, you must file Form 8900 even if you do not claim any RTMC. Current Revision Form 8900 PDF Instructions for Form 8900 (Print Version PDF) Recent Developments None at this time. Other Items You May Find Useful All Revisions for Form 8900 Other Current Products Related 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
