Page 106 - Individual Forms & Instructions Guide
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Negative Form 8978 Adjustment Worksheet—Schedule 2 (Line 17z) 14:28 - 20-Jan-2023
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).
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