IRS Form 8923 – Mine Rescue Team Training Credit

IRS Form 8923 – If you operate or work for a company with underground coal or metal/nonmetal mines in the United States, you may be familiar with the Mine Rescue Team Training Credit. This federal tax credit, claimed via IRS Form 8923, rewarded employers for the costs of training qualified mine rescue team members.

As of 2026, the credit is no longer available for new claims on current-year training expenses. However, unused credits from prior eligible tax years can still be carried forward and claimed on Form 3800 (General Business Credit). This guide, based exclusively on official IRS sources (including the latest About Form 8923 page reviewed January 23, 2026, Form 8923 Rev. November 2020, and 2025 Instructions for Form 3800), explains everything you need to know.

What Is IRS Form 8923 and the Mine Rescue Team Training Credit?

Form 8923, Mine Rescue Team Training Credit, is the IRS form taxpayers use to calculate and claim the credit for qualified training costs paid or incurred for mine rescue team employees.

  • Credit amount: 20% of eligible training program costs.
  • Annual limit per qualified employee: Up to $50,000 of training costs may be taken into account (maximum credit of $10,000 per employee per year).
  • Purpose: To incentivize mine operators to maintain highly trained rescue teams, improving safety in U.S. underground mines as required by Mine Safety and Health Administration (MSHA) standards.

The credit is part of the general business credit under IRC Section 45N and was originally enacted to support miner safety. It was extended multiple times and applied to tax years beginning before 2022.

Download the official form: IRS Form 8923 PDF (provided link) or visit the About Form 8923 page for the latest version (Rev. November 2020).

Who Is Eligible for the Mine Rescue Team Training Credit?

Eligibility is strictly defined by IRS rules and applies only to:

  • Taxpayers (individuals, corporations, partnerships, S corporations) who employ individuals as miners in U.S. underground mines.
  • Qualified mine rescue team employee: A full-time employee of the taxpayer who is a miner and eligible to serve as a mine rescue team member for more than 6 months of the tax year.
    • The employee must have completed, at minimum:
      • An initial 20-hour course of instruction prescribed by the MSHA Office of Educational Policy and Development, or
      • At least 40 hours of refresher training (see 30 CFR §49.8 for refresher requirements).

Qualified training program costs include:

  • Wages paid or incurred while the qualified employee attends training (wages have the same meaning as FUTA wages, without the dollar limit).
  • Other direct costs of an approved MSHA-compliant mine rescue training program.

Important note: Only costs for training that meets MSHA standards qualify. The credit does not apply to surface mines, contractors who are not the direct employer, or non-miner employees.

How to Calculate the Credit (When It Was Available)?

For tax years beginning before 2022, the calculation on Form 8923 was straightforward:

  1. Line 1: Total qualified training program costs for all qualified employees (limited to $50,000 per employee).
  2. Line 2: Multiply Line 1 by 20% (0.20).
  3. Line 3: Add any credits passed through from partnerships or S corporations.
  4. Line 4: Total credit → Report on Form 3800 (or Schedule K for pass-through entities).

Key limitations and adjustments:

  • Reduce capitalized costs by the credit amount.
  • The credit is nonrefundable and part of the general business credit limitation (Form 3800, Part II).
  • Carryback/carryforward rules applied (generally 1-year carryback, 20-year carryforward for unused portions).

Partnerships and S corporations report the credit on Schedule K; partners/shareholders then claim their share on their own Form 3800.

Current Status in 2026: Expired for New Claims, But Carryforwards Still Allowed

According to the official IRS About Form 8923 page (last reviewed January 23, 2026):

“The credit was extended through tax years beginning before 2022.”

The 2025 Instructions for Form 3800 explicitly list the “Mine rescue team training credit (carryforward only).” This means:

  • You cannot claim the credit for training costs paid or incurred in tax years 2022 and later.
  • Any unused credit from eligible years (through 2021) can be carried forward and applied against your current tax liability on Form 3800, Part III (in the ordering of general business credits) and reported in the appropriate carryforward line in Part IV.

If you have a carryforward, attach a statement showing the origin year and amount, and keep records for the full carryforward period.

How to Claim a Carryforward or File Form 8923 Today?

  1. Complete Form 8923 only if you need to recalculate or document the original credit amount from a prior year (most taxpayers with carryforwards skip filing a new 8923 and report directly on Form 3800).
  2. Transfer the allowable amount to Form 3800, General Business Credit.
  3. Attach both forms (if required) to your income tax return (Form 1040, 1120, 1065, 1120-S, etc.).
  4. E-file when possible—Form 3800 is supported in most tax software.

Pro tip: Always verify your specific carryforward situation with IRS transcripts or your tax records, as limitations (e.g., passive activity rules, at-risk rules) may apply.

Where to Find Official IRS Resources (Trusted Sources Only)?

For the most current developments, always check IRS.gov directly, as tax laws can change.

Frequently Asked Questions (FAQ)

Is the Mine Rescue Team Training Credit still available in 2026?
No for new training costs. Only carryforwards from tax years beginning before 2022 remain usable.

Can partnerships and S corporations still benefit?
Yes—through pass-through of carryforwards to owners.

What records do I need to keep?
Proof of employee qualifications, MSHA training attendance, wage payments, and total costs (retain for at least 3 years after the credit is used or the return is filed, whichever is later).

Does this credit reduce AMT or other taxes?
It is included in the general business credit, which has specific ordering rules and limitations against alternative minimum tax in prior years.

Where can I get help filing?
Contact a qualified tax professional or use IRS Free File / VITA if eligible. For mine-specific questions, refer to MSHA regulations (30 CFR Part 49).

Final Advice

While the Mine Rescue Team Training Credit no longer provides new tax savings for current training, proper documentation of prior-year credits can still deliver real tax benefits through carryforwards. Mining companies should review old returns and consult a tax advisor familiar with the mining industry to maximize any remaining value.

For the absolute latest information, visit IRS.gov and search “Form 8923.” Tax rules are complex—this article is for informational purposes only and is not tax or legal advice. Always rely on official IRS publications and a licensed professional for your specific situation.

Last updated: February 2026, based on IRS publications as of that date.