Recapture of Net EPE From Form 4255

Enter the recapture amount of the net EPE claimed on Form 4255, line 1d, column (l), related to the credit from Form 3468, Part IV.

Negative Form 8978 Adjustment Worksheet—Schedule 2 (Line 17z) Complete this worksheet if you completed line 3 on the Negative Form 8978 Adjustment Worksheet in the Schedule 3, line 6l, instructions. 1. Enter the sum of any chapter 1 taxes* (other than your negative Form 8978 adjustment) reported in Part II of Schedule 2 1. _____ 2. Enter as a positive number the negative amount from line 3 of the Negative Form 8978 Adjustment Worksheet in the Schedule 3, line 6l, instructions 2. _____ 3. Is the amount on line 1 more than the amount on line 2? Yes. List the type (Form 8978 ADJ) and the amount from line 2 as a negative number (in parentheses) on line 17z. No. List the type (Form 8978 ADJ) and the amount from line 1 as a negative number (in parentheses) on line 17z. Combine this amount with any other amounts reported on line 17z to complete the line 17z entry space. * Chapter 1 taxes include taxes from sections 1 through 1400Z-2 of the Code, as well as certain amounts the Code treats as chapter 1 taxes. Generally, this does not include amounts reported on Schedule 2, lines 4, 7, 9, 11–13, 17k–17m, or 17z (other than chapter 1 taxes).