1.19- What is credit to Holders of Tax Credit Bonds?

Qualified tax credit bonds are bonds issued under IRC section 54A. The holder of the bond is generally allowed an annual income tax credit instead of receiving periodic interest payments, and the nonrefundable credit functions as interest paid on the bond.

Use this form to claim the credit for the following tax credit bonds.

• Clean renewable energy bond (CREB).

• New clean renewable energy bond (NCREB).

• Qualified energy conservation bond (QECB).

• Qualified zone academy bond (QZAB).

• Qualified school construction bond (QSCB).

• Build America bond (BAB).

Current Revision

Form 8912PDF

Instructions for Form 8912 (Print VersionPDF)