IRS Form 8932 walkthrough (Credit for Employer Differential Wage Payments)

Purpose of Form
Use Form 8932 to claim the credit for eligible differential
wage payments made to qualified employees after 2008. The
credit is 20% of up to $20,000 of differential wage payments
paid to each qualified employee during the tax year.
The credit for employer differential wage payments is part
of the general business credit.
Partnerships, S corporations, cooperatives, estates, and
trusts must file this form to claim the credit. All other
taxpayers are not required to complete or file this form if
their only source for this credit is a partnership,
S corporation, cooperative, estate, or trust. Instead, they can
report this credit directly on Form 3800, General Business
Credit.