Form 990-T



Department of the Treasury
Internal Revenue Service
Exempt Organization Business Income Tax Return
(and proxy tax under section 6033(e))
For calendar year 2023 or other tax year beginning 01-01-2023 and ending 12-31-2023
Go to www.irs.gov/Form990T for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
2023
Open to Public Inspection for 501(c)(3) Organizations Only
A Check box if address changed.
B Exempt under section
501( c3 )
408(e) 220(e)
408A530(a)
529(a)529A
Print or Type
Name of organization ( Check box if name changed and see instructions.)
NORTH AMERICAN HAZARDOUS MATERIALS
MANAGEMENT ASSOCIATION
Number, street, and room or suite no. If a P.O. box, see instructions.
12110 PECOS STREET 220
 
City or town, state or province, and ZIP or foreign postal code
WESTMINSTER, CO802342313
C Book value of all assets at end of year .....269,326
D   Employer identification number
03-0340816
E   Group exemption number
    (see instructions)
 
F Check box if an amended return.
G
Check organization type
501(c) corporation 501(c) trust 401(a) trust Other trust State college/university
6417(d)(1)(A) Applicable entity
H
Check if filing only to claim
Credit from Form 8941 Refund shown on Form 2439 Elective payment amount from Form 3800
I
Check if a 501(c)(3) organization filing a consolidated return with a 501(c)(2) titleholding corporation .........
J
Enter the number of attached Schedules A (Form 990-T) ...............1
K
During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group? ...
Yes No
 
If "Yes," enter the name and identifying number of the parent corporation
 
L
The books are in care of
INTERACTIVE MANAGEMENT INC
12110 PECOS STREET SUITE 220
WESTMINSTER,CO80234
Telephone number (303) 433-4446
Part I
Total Unrelated Business Taxable Income
1
Total of unrelated business taxable income computed from all unrelated trades or businesses (see instructions) ..............................

1

0
2
Reserved ..............................
2
 
3
Add lines 1 and 2 ............................
3
0
4
Charitable contributions (see instructions for limitation rules) ..............
4
0
5
Total unrelated business taxable income before net operating losses. Subtract line 4 from line 3 ....
5
 
6
Deduction for net operating loss. See instructions .................
6
 
7
Total of unrelated business taxable income before specific deduction and section 199A deduction.
Subtract line 6 from line 5 .........................

7

 
8
Specific deduction (generally $1,000, but see instructions for exceptions) ..........
8
1,000
9
Trusts. Section 199A deduction. See instructions .................
9
 
10
Total deductions. Add lines 8 and 9 ......................
10
1,000
11
Unrelated business taxable income. Subtract line 10 from line 7. If line 10 is greater than line 7, enter zero ................................

11

0
Part II
Tax Computation
1
Organizations taxable as corporations. Multiply Part I, line 11 by 21% (0.21) .......
1
0
2
Trusts taxable at trust rates. See instructions for tax computation. Income tax on the amount on
Part I, line 11 from: Tax rate schedule or Schedule D (Form 1041) ........

2

 
3
Proxy tax. See instructions .......................
3
 
4
Other tax amounts. See instructions ....................
4
 
5
Alternative minimum tax .........................
5
 
6
Tax on noncompliant facility income. See instructions ................
6
 
7
Total. Add lines 3 through 6 to line 1 or 2, whichever applies ...............
7
0
For Paperwork Reduction Act Notice, see instructions.Cat. No. 11291JForm 990-T (2023)
Form 990-T (2023)
Page 2
Part III
Tax and Payments
1a
Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116)
1a
 
 
 
b
Other credits (see instructions) ..............
1b
 
 
 
c
General business credit. Attach Form 3800 (see instructions) .....
1c
 
 
 
d
Credit for prior year minimum tax (attach Form 8801 or 8827) ....
1d
 
 
 
e
Total credits. Add lines 1a through 1d .....................
1e
 
2
Subtract line 1e from Part II, line 7 .......................
2
0
3a
Amount due from Form 4255 ...............
3a
 
 
 
b
Amount due from Form 8611 ...............
3b
 
 
 
c
Amount due from Form 8697 ...............
3c
 
 
 
d
Amount due from Form 8866 ...............
3d
 
 
 
e
Other amounts due (see instructions) ............
3e
 
 
 
f
Total credits. Add lines 3a through 3e .....................
3f
 
4
Total tax. Add lines 2 and 3f (see instructions). Check if includes tax previously deferred under
section 1294. Enter the tax amount here  

4

0
5
Current net 965 tax liability paid from Form 965-A, Part II, column (k) ...........
5
0
6a
Payments: Preceding year's overpayment credited to the current year ..
6a
 
 
 
b
Current Year's estimated tax payments. Check if section 643(g) election applies
6b
 
 
 
c
Tax deposited with Form 8868 ..............
6c
 
 
 
d
Foreign organizations: Tax paid or withheld at source (see instructions) .
6d
 
 
 
e
Backup withholding (see instructions) ............
6e
 
 
 
f
Credit for small employer health insurance premiums (attach Form 8941) .
6f
 
 
 
g
Elective payment election amount from Form 3800 ........
6g
 
 
 
h
Payment from Form 2439 ................
6h
 
 
 
i
Credit from Form 4136 .................
6i
 
 
 
j
Other (see instructions) ................
6j
 
 
 
7
Total payments. Add lines 6a through 6j .....................
7
 
8
Estimated tax penalty (see instructions). Check if Form 2220 is attached ........
8
 
9
Tax due. If line 7 is smaller than the total of lines 4, 5, and 8, enter amount owed .......
9
 
10
Overpayment. If line 7 is larger than the total of lines 4, 5, and 8, enter amount overpaid ....
10
 
11
Enter the amount of line 10 you want: Credited to 2024 estimated tax   Refunded
11
 
Part IV
Statements Regarding Certain Activities and Other Information (see instructions)
1
At any time during the 2023 calendar year, did the organization have an interest in or a signature or other authority over a financial account (bank, securities, or other) in a foreign country? If "Yes," the organization may have to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts. If "Yes," enter the name of the foreign country here
Yes
No
 
 
 
No
2
During the tax year, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trust?
 
No
 
If "Yes," see instructions for other forms the organization may have to file.
 
 
3
Enter the amount of tax-exempt interest received or accrued during the tax year ..... $  
 
 
4
Enter available pre-2018 NOL carryovers here. $   . Do not include any post-2017 NOL carryover shown on Schedule A (Form 990-T). Don't reduce the NOL carryover shown here by any deduction reported on Part I, line 4.
 
 
5
Post-2017 NOL carryovers. Enter the Business Activity Code and available post-2017 NOL carryovers. Don't reduce the amounts shown below by any NOL claimed on any Schedule A, Part II, line 17 for the tax year. See instructions.
 
 
Business activity code Available post-2017 NOL carryover    
541800 $3,182    
  $    
  $    
  $    
6a
Reserved for future use .................................
b
Reserved for future use .................................
Part V
Supplemental Information
Provide any additional information. See instructions.
 
 
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
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Signature of officer

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May the IRS discuss this return with the preparer shown below (see instructions)? YesNo
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
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Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



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Form 990-T (2023)
Additional Data


Software ID:  
Software Version:  

SCHEDULE A
(Form 990-T)


Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business

Go to www.irs.gov/Form990T for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
2022
Open to Public Inspection for 501(c)(3) Organizations Only
A Name of the organization
NORTH AMERICAN HAZARDOUS MATERIALS
MANAGEMENT ASSOCIATION
BEmployer identification number
03-0340816

C Unrelated business activity code (see instructions) 541800

D Sequence: 1 of 1

E Describe the unrelated trade or business ADVERTISING
Part I
Unrelated Trade or Business Income
 
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales   -6,466
 
 
 
 
b
Less returns and allowances     c Balance
1c
-6,466
 
 
2
Cost of goods sold (Part III, line 8) .........
2
 
 
 
3
Gross profit. Subtract line 2 from line 1c .......
3
-6,466
 
-6,466
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions) ............

4a

 
 

 
b
Net gain (loss) (Form 4797) (attach Form 4797) (see instructions)
4b
 
 
 
c
Capital loss deduction for trusts
4c
 
 
 
5
Income (loss) from a partnership or an S corporation (attach statement) ................

5

 
 

 
6
Rent income (Part IV) .............
6
0
0
 
7
Unrelated debt-financed income (Part V) .......
7
0
0
 
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI) .............

8

0

0

 
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII) ............

9

0

0

 
10
Exploited exempt activity income (Part VIII) ......
10
 
 
 
11
Advertising income (Part IX) ...........
11
0
0
 
12
Other income (see instructions; attach statement) ....
12
 
 
 
13
Total. Combine lines 3 through 12 .........
13
-6,466
0
-6,466
Part II
Deductions Not Taken Elsewhere (See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X) .................
1
0
2
Salaries and wages ............................
2
 
3
Repairs and maintenance ..........................
3
 
4
Bad debts ...............................
4
 
5
Interest (attach statement) (see instructions) ...................
5
 
6
Taxes and licenses .............................
6
 
7
Depreciation (attach Form 4562) (see instructions) .........
7
 
 
 
8
Less depreciation claimed in Part III and elsewhere on return .....
8a
 
8b
 
9
Depletion ...............................
9
 
10
Contributions to deferred compensation plans .....................
10
 
11
Employee benefit programs ..........................
11
 
12
Excess exempt expenses (Part VIII) .......................
12
 
13
Excess readership costs (Part IX) ........................
13
0
14
Other deductions (attach statement) ......................
14
 
15
Total deductions. Add lines 1 through 14 .....................
15
0
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
-6,466
17
Deduction for net operating loss (see instructions) ..................
17
0
18
Unrelated business taxable income. Subtract line 17 from line 16 .............
18
-6,466
For Paperwork Reduction Act Notice, see instructions.Cat. No. 74036OSchedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022 Page 2
Part III
Cost of Goods Sold Enter method of inventory valuation  
1
Inventory at beginning of year ........................
1
 
2
Purchases ...............................
2
 
3
Cost of labor ..............................
3
 
4
Additional section 263A costs (attach statement) ..................
4
 
5
Other costs (attach statement) ........................
5
 
6
Total. Add lines 1 through 5 ..........................
6
 
7
Inventory at end of year ...........................
7
 
8
Cost of goods sold. Subtract line 7 from line 6. Enter here and in Part I, line 2 ..........
8
 
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
YesNo
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
 
B
 
C
 
D
 
 
 
A
B
C
D
2
Rent received or accrued
 
 
 
 
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%) ......


 
 
 
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income) ..........
 
 
 
 
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D .
 
 
 
 
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A) .
0
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement) .
 
 
 
 
5
Total deductions. Add line 4 columns A through D. Enter here and on Part I, line 6, column (B) .....
0
Part V
Unrelated Debt-Financed Income (see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
 
B
 
C
 
D
 
 
 
A
B
C
D
2
Gross income from or allocable to debt-financed property ........
 
 
 
3
Deductions directly connected with or allocable to debt-financed property
 
 
 
 
a
Straight line depreciation (attach statement)
 
 
 
 
b
Other deductions (attach statement) ...
 
 
 
 
c
Total deductions (add lines 3a and 3b, columns A through D) ..........
 
 
 
 
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement) ...........
 
 
 
 
5
Average adjusted basis of or allocable to debt-financed property (attach statement) ...
 
 
 
 
6
Divide line 4 by line 5 .......
%
%
%
%
7
Gross income reportable. Multiply line 2 by line 6
 
 
 
 
8
Total gross income (add line 7, columns A through D). Enter here and on Part I, line 7, column (A) ....
0
9
Allocable deductions. Multiply line 3c by line 6
 
 
 
 
10
Total allocable deductions. Add line 9, columns A through D. Enter here and on Part I, line 7, column (B) ..
0
11
Total dividends-received deductions included in line 10 .................
0
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022 Page 3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations (see instructions)
1. Name of controlled organization 2. Employer identification number Exempt Controlled Organizations
3. Net unrelated income (loss)
(see instructions) 		4. Total of specified payments made 5. Part of column 4 that is included
in the controlling organization's
gross income 		6. Deductions directly connected with income in column 5
(1)          
(2)          
(3)          
(4)          
Nonexempt Controlled Organizations
7. Taxable income 8. Net unrelated
income (loss)
(see instructions) 		9. Total of specified payments made 10. Part of column 9
that is included in the
controlling organization's
gross income 		11. Deductions directly connected with
income in column 10
(1)        
(2)        
(3)        
(4)        
 
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization (see instructions)
1. Description of income 2. Amount of income 3. Deductions directly connected
(attach statement) 		4. Set-asides
(attach statement) 		5. Total deductions and set-asides
(add columns 3 and 4)
(1)        
(2)        
(3)        
(4)        



Totals.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A) 0



 



 
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B) 0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income (see instructions)
1
Description of exploited activity:  
 
 
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A) ...
2
 
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B) ...............................

3

 
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7 .............................

4

 
5
Gross income from activity that is not unrelated business income ..............
5
 
6
Expenses attributable to income entered on line 5 ...................
6
 
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12 ..........................

7

 
Schedule A (Form 990-T) 2022
Schedule A (Form 990-T) 2022 Page 4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
 
B
 
C
 
D
 
Enter amounts for each periodical listed above in the corresponding column.
 
 
A
B
C
D
2
Gross advertising income ......
 
 
 
a
Add columns A through D. Enter here and on Part I, line 11, column (A) .............
0
3
Direct Advertising costs by periodical ..
 
 
 
 
a
Add columns A through D. Enter here and on Part I, line 11, column (B) .............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8 ............
 
 
 
 
5
Readership costs ........
 
 
 
 
6
Circulation income ........
 
 
 
 
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero .....
 
 
 
 
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7 .
 
 
 
 
a
Add line 8, columns A through D. Enter the greater of the columns total or zero here and on Part II, line 13 ..
0
Part X
Compensation of Officers, Directors, and Trustees (see instructions)
1. Name 2. Title 3. Percentage
of time devoted
to business 		4. Compensation
attributable to
unrelated business
(1)      
(2)      
(3)      
(4)      
Total. Enter here and on Part II, line 1 .........................
0
Part XI
Supplemental Information (see instructions)
 
 
 
 
 
 
 
 
 
Schedule A (Form 990-T) 2022
Additional Data


Software ID:  
Software Version:  

Form 4626
Department of the TreasuryInternal Revenue Service
Alternative Minimum Tax—Corporations
Attach to the corporation's tax return.
Go to www.irs.gov/Form4626 for instructions and the latest information.
OMB No. XXXX-XXXX
2023
Name
NORTH AMERICAN HAZARDOUS MATERIALS
MANAGEMENT ASSOCIATION
Employer identification number
03-0340816
A
Is the corporation filing this form a member of a controlled group treated as a single employer under sections
59(k)(1)(D) and 52? ..............................
Yes No
 
If "Yes," the corporation must complete Part V listing the names, EINs, and separate company financial statement income or loss for each member of the controlled group treated as a single employer taken into account in the determination of "applicable corporation" under section 59(k)(1)(D).
B
Is the corporation filing this form a member of a foreign-parented multinational group (FPMG) within the meaning of section 59(k)(2)(B)? ..............................
Yes No
 
If "Yes," the corporation must complete Part V listing the names, EINs, and separate company financial statement income or loss for each member of the FPMG under section 59(k)(2)(B).
Part IApplicable Corporation Determination (Report all amounts in U.S. dollars.)
If you have already determined in current or prior years you are an applicable corporation, skip Part I and continue to Part II.
 
 
 
(a)
First Preceding
Year Ended
(b)
Second Preceding
Year Ended
(c)
Third Preceding
Year Ended
1
Net income or loss per applicable financial statement(s) (AFS) (see instructions):
 
 
 
 
a
Consolidated net income or loss per the AFS of the corporation ..
1a
 
 
 
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) ............

1b

 

 

 
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) ...............

1c

 

 

 
d
Adjustment for certain consolidating entries (see instructions) ...
1d
 
 
 
e
Specified additional net income or loss item B. Reserved for future use
1e
 
 
 
f
AFS net income or loss of all entities in the test group before adjustments. Combine lines 1a through 1c ........

1f

 

 

 
2
Adjustments:
 
 
 
 
a
Financial statements covering different tax years ......
2a
 
 
 
b
Corporations that are not included on the taxpayer's consolidated return (see instructions) ..............

2b

 

 

 
c
Pro-rata share of income from controlled foreign corporations for which the corporation is a U.S. shareholder. If zero or less, enter -0-
(see instructions for special rules if completing this form for a FPMG)


2c


 


 


 
d
Amounts that are not effectively connected to a U.S. trade or business (see instructions for special rules if completing this form for a FPMG)

2d

(   )

(   )

(   )
e
Certain taxes (see instructions) ............
2e
 
 
 
f
Patronage dividends and per-unit retain allocations (cooperatives only)
2f
 
 
 
g
Alaska native corporations .............
2g
 
 
 
h
Certain credits (see instructions) ...........
2h
 
 
 
i
Mortgage servicing income .............
2i
 
 
 
j
Tax-exempt entities (organizations subject to tax under section 511)
2j
 
 
 
k
Depreciation ..................
2k
 
 
 
l
Qualified wireless spectrum .............
2l
 
 
 
m
Covered transactions ...............
2m
 
 
 
n
Adjustments related to bankruptcy and insolvency ......
2n
 
 
 
o
Certain insurance company adjustments .........
2o
 
 
 
p
Adjustment P — Reserved for future use .........
2p
 
 
 
q
Adjustment Q — Reserved for future use .........
2q
 
 
 
r
Adjustment R — Reserved for future use .........
2r
 
 
 
s
Adjustment S — Reserved for future use .........
2s
 
 
 
z
Other (see instructions) ..............
2z
 
 
 
3
Specified adjustment. Reserved for future use .......
3
 
 
 
4
Total adjustments. Combine lines 2a through 2z ......
4
 
 
 
5
AFSI. Combine lines 1f and 4 ............
5
 
 
 
6
AFSI of first, second, and third preceding tax years. Combine columns (a), (b), and (c) of line 5 .....
6
 
7
3-year average annual AFSI (see instructions) .....................
7
 
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12955I Form 4626 (2023)
Form 4626 (2003) Page 2
Part IApplicable Corporation Determination (Report all amounts in U.S. dollars.) (continued)
8
Is line 7 more than $1 billion?
Yes. Continue to line 9.
No. STOP here and attach to your tax return.
9
Is the corporation a member of a FPMG within the meaning of section 59(k)(2)(B)?
Yes. Continue to line 10.
No. Continue to Part II.
 
 
 
(a)
First Preceding
Year Ended
(b)
Second Preceding
Year Ended
(c)
Third Preceding
Year Ended
10
AFSI for purposes of the $100 million test before adjustments:
 
 
 
 
a
AFSI from line 5 ................
10a
 
 
 
b
Aggregation differences (see instructions) .........
10b
 
 
 
c
Total AFSI for purposes of the $100 million test before adjustments. Combine lines 10a and 10b .............

10c

 

 

 
11
Adjustments:
 
 
 
 
a
Income not effectively connected to a U.S. trade or business ...
11a
 
 
 
b
Pro-rata share of CFC net income described in section 56A(c)(3)
(attach worksheet) (see instructions) ..........

11b

 

 

 
c
Reserved for future use — Other adjustments 1 .......
11c
 
 
 
d
Reserved for future use — Other adjustments 2 .......
11d
 
 
 
12
Total adjustments. Combine lines 11a and 11b .......
12
 
 
 
13
Total AFSI for purposes of the $100 million test. Combine lines
10c and 12 of columns (a), (b), and (c) .........

13

 

 

 
14
AFSI of first, second, and third preceding tax years. Combine columns (a), (b), and (c) of line 13 .....
14
 
15
3-year average annual AFSI for purposes of the $100 million test ...............
15
 
16
Is line 15 $100 million or more?
Yes. Continue to Part II.
No. STOP here. Attach to your tax return.
Form 4626 (2023)
Form 4626 (2023) Page 3
Part IICorporate Alternative Minimum Tax
1
Net income or loss per applicable financial statement(s) (AFS) (see instructions):
 
 
a
Consolidated net income or loss per the AFS of the corporation .............
1a
-7,466
b
Include AFS net income or loss of other includible entities (add net income and subtract net loss) ...
1b
 
c
Exclude AFS net income or loss of excludible entities (add net loss and subtract net income) .....
1c
 
d
Adjustment for certain consolidating entries (see instructions) ...............
1d
 
e
Specified additional net income or loss item D. Reserved for future use ...........
1e
 
f
AFS net income or loss before adjustments. Combine lines 1a through 1c ...........
1f
-7,466
2
Adjustments:
 
 
a
Financial statements covering different tax years ..................
2a
 
b
Reserved for future use — Adjustment 2b ....................
2b
 
c
Corporations that are not included on the taxpayer's consolidated return (see instructions) .....
2c
 
d
The corporation's distributive share of adjusted financial statement income of partnerships .....
2d
 
e
Pro-rata share of net income from controlled foreign corporations for which the corporation is a U.S. shareholder. If zero or less, enter -0-. (See instructions) ................

2e

 
f
Amounts that are not effectively connected to a U.S. trade or business ............
2f
 
g
Certain taxes. Enter the amount from Part III, line 7 .................
2g
 
h
Patronage dividends and per-unit retain allocations (cooperatives only) ............
2h
 
i
Alaska native corporations .........................
2i
 
j
Certain credits (see instructions) .......................
2j
 
k
Mortgage servicing income .........................
2k
 
l
Covered benefit plans described in section 56A(c)(11)(B) ................
2l
 
m
Tax-exempt entities (organizations subject to tax under section 511) ............
2m
 
n
Depreciation .............................
2n
 
o
Qualified wireless spectrum .........................
2o
 
p
Covered transactions ...........................
2p
 
q
Adjustments related to bankruptcy and insolvency ..................
2q
 
r
Certain insurance company adjustments .....................
2r
 
s
AFSI adjustment S — Reserved for future use ...................
2s
 
t
AFSI adjustment T — Reserved for future use ...................
2t
 
u
AFSI adjustment U — Reserved for future use ...................
2u
 
z
Other (see instructions) ..........................
2z
 
3
Total adjustments. Combine lines 2a through 2z ...................
3
 
4
AFSI before financial statement net operating loss carryover. Combine lines 1f and 3 .......
4
-7,466
5
Financial statement net operating loss (FSNOL) (see instructions) .............
5
 
6
AFSI. Subtract line 5 from line 4. If zero or less, enter -0- ................
6
0
7
Multiply line 6 by 15% (0.15) ........................
7
 
8
Corporate alternative minimum tax foreign tax credit (CAMT FTC). Enter amount from Part IV, Section I, line 6 (see instructions) .
8
 
9
Tentative minimum tax. Subtract line 8 from line 7. If zero or less, enter -0- ..........
9
 
10
Regular tax liability (see instructions) ......................
10
 
11
Base erosion minimum tax (see instructions) ....................
11
 
12
Combine lines 10 and 11 ..........................
12
 
13
Alternative minimum tax. Subtract line 12 from line 9. If zero or less, enter -0-. Enter here and on Form 1120, Schedule J, line 3, or the appropriate line of the corporation’s income tax return .......

13

 
Part IIIAdjustment for Certain Taxes Under Section 56A(c)(5)
1
Current income tax provision — Foreign .....................
1
 
2
Current income tax provision — Federal .....................
2
 
3
Deferred income tax provision — Foreign .....................
3
 
4
Deferred income tax provision — Federal .....................
4
 
5
Income taxes included in equity method investment income ...............
5
 
6a
Adjustment A — Reserved for future use .....................
6a
 
b
Adjustment B — Reserved for future use .....................
6b
 
c
Adjustment C — Reserved for future use .....................
6c
 
d
Adjustment D — Reserved for future use .....................
6d
 
e
Adjustment E — Reserved for future use .....................
6e
 
f
Adjustment F — Reserved for future use .....................
6f
 
g
Adjustment G — Reserved for future use .....................
6g
 
h
Adjustment H — Reserved for future use .....................
6h
 
z
Income taxes in other places ........................
6z
 
7
Total. Combine lines 1 through 6z. Enter here and on Part II, line 2g ............
7
 
Form 4626 (2023)
Form 4626 (2023) Page 4
Part IVAlternative Minimum Tax — Corporations Foreign Tax Credit
Section I — AMT Foreign Tax Credit
1
Domestic corporation AMT foreign income taxes:
 
 
 
 
a
Total foreign taxes paid or accrued as reported on Form 1118, Schedule B, Part I, column 2(j) ..................

1a

 
 
 
b
Adjustment  
1b
 
 
 
c
Adjustment  
1c
 
 
 
d
Adjustment  
1d
 
 
 
e
Adjustment  
1e
 
 
 
f
Adjustment  
1f
 
 
 
g
Adjustment  
1g
 
 
 
2
Total domestic corporation AMT foreign income taxes. Combine lines 1a through 1g .......
2
 
3
Allowable controlled foreign corporation (CFC) AMT foreign income taxes:
 
 
 
 
a
Pro-rata share of CFC AMT foreign income taxes from Part IV, Section II, line 11, column (n) ...................

3a

 
 
 
b
Carryover of excess foreign taxes (from Part IV, Section III, line 4, column (vii)) ..
3b
 
 
 
c
Total CFC AMT foreign income taxes. Add lines 3a and 3b ................
3c
 
d
Percentage specified in section 55(b)(2)(A)(i) ..........
3d
15%
 
 
e
Pro-rata share of CFC net income described in section 56A(c)(3) (attach worksheet) (see instructions) ..............

3e

 
 
 
f
CFC AMT foreign tax credit limitation (multiply line 3d by line 3e) .............
3f
 
g
Allowable CFC AMT foreign income taxes (lesser of line 3c or line 3f) ............
3g
 
4
CAMT FTC Line 4 — Reserved for future use ....................
4
 
5
CAMT FTC Line 5 — Reserved for future use ....................
5
 
6
Total AMT foreign income taxes. Combine lines 2 and 3g. Enter this amount on Part II, line 8 .....
6
 
Form 4626 (2023)
Form 4626 (2023) Page 5
Part IV
Alternative Minimum Tax — Corporations Foreign Tax Credit (continued)
Section II — Allowable CFC AMT Foreign Income Taxes
  (a)
Name of CFC 		(b)
EIN or
Reference ID Number
of CFC 		(c)
CFC Income 		(d)
Foreign taxes
for which credit
is allowed 		(e)
Adjustment

  		(f)
Adjustment

 
1            
2            
3            
4            
5            
6            
7            
8            
9            
10            

11

Total. Combine lines 1 through 10 ...................

 

 

 

 
  (g)
Adjustment

  		(h)
Adjustment

  		(i)
Adjustment

  		(j)
Adjustment

  		(k)
Adjustment

  		(l)
Total
(combine columns (d)
through (k)) 		(m)
Pro-rata share
percentage 		(n)
Pro-rata share of
CFC AMT foreign
income taxes
(multiply column (l)
by column (m))
1                
2                
3                
4                
5                
6                
7                
8                
9                
10                

11

 

 

 

 

 

 

 

 
Form 4626 (2023)
Form 4626 (2023) Page 6
Part IV
Alternative Minimum Tax — Corporations Foreign Tax Credit (continued)
Section III — AMT Foreign Tax Credit Carryover for Controlled Foreign Corporations (Report all amounts in U.S. dollars.)
 

Foreign Tax Carryover Reconciliation
(i)
5th Preceding
Tax Year
(ii)
4th Preceding
Tax Year
(iii)
3rd Preceding
Tax Year
(iv)
2nd Preceding
Tax Year
(v)
1st Preceding
Tax Year
(vi)
Current
Tax Year
(vii)
Total
(add columns (i) through (vi))
1
Foreign tax carryover from the prior tax year (enter amounts from the appropriate columns of line 8 of the prior year Form 4626, Part IV, Section III (see instructions)) ....



 



 



 



 



 
 



 
2
Adjustments to line 1 (enter description — see instructions):
 
 
 
 
 
 
 
a
 
 
 
 
 
 
 
 
b
 
 
 
 
 
 
 
 
c
 
 
 
 
 
 
 
 
d
 
 
 
 
 
 
 
 
e
 
 
 
 
 
 
 
 
f
 
 
 
 
 
 
 
 
g
 
 
 
 
 
 
 
 
3
Total. Combine lines 2a through 2g ...
 
 
 
 
 
 
 
4
Adjusted foreign tax carryover from prior tax year (combine lines 1 and 3). If zero or less, enter -0- ...........


 


 


 


 


 
 


 
5
Foreign tax carryover used in current tax year (see instructions) ........

(   )

(   )

(   )

(   )

(   )
 

(   )
6
Foreign tax carryover expired and unused in current tax year (see instructions) ...

(   )
 
 
 
 
 

(   )
7
Foreign tax carryover generated in current tax year (see instructions) .......
 
 
 
 
 

 

 
8
Foreign tax carryover to the following tax year. Combine lines 4 through 7. If zero or less, enter -0- .........


 


 


 


 


 


 


 
Form 4626 (2023)
Form 4626 (2023) Page 7
Part V
Members of a Controlled Group Treated as a Single Employer and Foreign-Parented Multinational Group (FPMG) Members Taken Into Account in "Applicable Corporation" Determination
  (a)
Name of member 		(b)
EIN of member 		(c)
Check if the entity
is a member of a
59(k)(1)(D) group 		(d)
Check if the entity
is a member of a
59(k)(2)(B) group 		(e)
EIN/FTIN of the
U.S. return (if any)
on which the majority
of the member's
income is reported 		(f)
Member's
financial statement
income/(loss)
1        
2        
3        
4        
5        
6        
7        
8        
9        
10        
11        
12        
13        
14        
15        
16        
17        
18        
19        
20        
21        
22        
23        
24        
Form 4626 (2023)

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