An employer can use this form to claim the credit for employer differential wage payments made to qualified employees after 2008. Current revision Form 8932 PDF Recent developments Changes to definition of differential wage payments -- 07-MAY-2021 Other items you may find useful All Form 8932 revisions Notice 2010-15, Miscellaneous HEART Act Changes Other current products Related items About Form 1041, U.S. Income Tax Return for Estates and Trusts About Form 1065, U.S. Return of Partnership Income About Form 1120-C, U.S. Income Tax Return for Cooperative Associations About Form 1120-S, U.S. Income Tax Return for an S Corporation About Form 3800, General Business Credit About Form 6765, Credit for Increasing Research Activities
