If you received income from certain federal tax credit bonds, you may be able to claim a tax credit by filing Form 8912, Credit to Holders of Tax Credit Bonds, with your 2026 tax return.
What is Form 8912?
Form 8912 is used to claim a credit for specific tax credit bonds, including:
- Clean Renewable Energy Bonds (CREBs)
- New Clean Renewable Energy Bonds (NCREBs)
- Qualified Energy Conservation Bonds (QECBs)
- Qualified Zone Academy Bonds (QZABs)
- Qualified School Construction Bonds (QSCBs)
- Build America Bonds (BABs)
The credit is generally available to taxpayers who held one of these qualifying bonds on a credit allowance date during the tax year.
Who can claim the credit?
According to the IRS, a taxpayer who holds a CREB or another qualified tax credit bond on one or more credit allowance dates may be eligible to claim the credit on Form 8912.
A qualified tax credit bond generally includes the bond types listed above. However, a QZAB issued before October 4, 2008, is subject to different rules.
In most cases, credit allowance dates are:
- March 15
- June 15
- September 15
- December 15
The last day the qualified tax credit bond is outstanding is also considered a credit allowance date.
If you owned the bond on one or more of these dates during 2026, you may qualify for the credit.
How do I enter Form 8912 in the program?
To report Form 8912 and claim your credit:
- Go to Federal.
- Select Deductions (Select my forms).
- Open the Credits section.
- Choose Credit to Holders of Tax Credit Bonds.
- Enter the information from your bond documents and follow the prompts to complete Form 8912.