{"formImage":{"Transcoder":"pdf2json@0.6.8","Agency":"Form 8932 (Rev. December 2012)","Id":{"AgencyId":"unknown","Name":"unknown","MC":false,"Max":-1,"Parent":-1},"Pages":[{"Height":49.5,"HLines":[{"oc":"#221f1f","x":6.147,"y":5.251,"w":1.5,"l":14.936},{"oc":"#221f1f","x":20.997,"y":5.251,"w":1.5,"l":63.199},{"oc":"#221f1f","x":84.066,"y":3.001,"w":0.75,"l":14.979},{"oc":"#221f1f","x":84.066,"y":5.251,"w":1.5,"l":14.979},{"oc":"#221f1f","x":6.147,"y":6.751,"w":0.75,"l":66.911},{"oc":"#221f1f","x":72.972,"y":6.751,"w":0.75,"l":26.073},{"oc":"#221f1f","x":80.397,"y":7.501,"w":0.75,"l":3.798},{"oc":"#221f1f","x":84.109,"y":7.501,"w":0.75,"l":14.936},{"oc":"#221f1f","x":80.397,"y":8.251,"w":0.75,"l":3.798},{"oc":"#221f1f","x":84.109,"y":8.251,"w":0.75,"l":14.936},{"oc":"#221f1f","x":80.397,"y":9.751,"w":1.125,"l":3.798},{"oc":"#221f1f","x":84.109,"y":9.751,"w":1.125,"l":14.936},{"oc":"#221f1f","x":80.397,"y":11.251,"w":0.75,"l":3.798},{"oc":"#221f1f","x":84.109,"y":11.251,"w":0.75,"l":14.936},{"oc":"#221f1f","x":80.397,"y":12.751,"w":1.125,"l":3.798},{"oc":"#221f1f","x":84.109,"y":12.751,"w":1.125,"l":14.936},{"oc":"#221f1f","x":84.109,"y":14.251,"w":1.5,"l":14.936},{"oc":"#221f1f","x":6.147,"y":14.314,"w":1.5,"l":35.782},{"oc":"#221f1f","x":39.559,"y":14.314,"w":1.5,"l":44.636}],"VLines":[{"oc":"#221f1f","x":21.04,"y":2.235,"w":1.5,"l":3.047},{"oc":"#221f1f","x":84.152,"y":2.235,"w":1.5,"l":0.781},{"oc":"#221f1f","x":84.152,"y":2.985,"w":1.5,"l":2.297},{"oc":"#221f1f","x":73.015,"y":5.235,"w":0.75,"l":1.531},{"oc":"#221f1f","x":80.44,"y":6.735,"w":0.75,"l":0.781},{"oc":"#221f1f","x":84.152,"y":6.735,"w":0.75,"l":0.781},{"oc":"#221f1f","x":80.44,"y":7.485,"w":0.75,"l":0.781},{"oc":"#221f1f","x":84.152,"y":7.485,"w":0.75,"l":0.781},{"oc":"#221f1f","x":84.152,"y":8.235,"w":0.75,"l":1.539},{"oc":"#221f1f","x":80.44,"y":8.235,"w":0.75,"l":1.539},{"oc":"#221f1f","x":84.152,"y":9.735,"w":0.75,"l":1.531},{"oc":"#221f1f","x":80.44,"y":9.735,"w":0.75,"l":1.531},{"oc":"#221f1f","x":84.152,"y":11.235,"w":0.75,"l":1.539},{"oc":"#221f1f","x":80.44,"y":11.235,"w":0.75,"l":1.539},{"oc":"#221f1f","x":84.152,"y":12.735,"w":0.75,"l":1.547},{"oc":"#221f1f","x":80.44,"y":12.735,"w":0.75,"l":1.547}],"Fills":[{"x":0,"y":0,"w":0,"h":0,"clr":1}],"Texts":[{"oc":"#221f1f","x":5.94,"y":2.572,"w":3.168,"clr":-1,"A":"left","R":[{"T":"Form%20%20%20","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":9.751,"y":2.572,"w":2.08,"clr":-1,"A":"left","R":[{"T":"8932","S":-1,"TS":[0,27,0,0]}]},{"oc":"#221f1f","x":5.94,"y":3.258,"w":10.207000000000003,"clr":-1,"A":"left","R":[{"T":"(Rev.%20December%202012)%20","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":5.94,"y":3.8129999999999997,"w":12.818000000000003,"clr":-1,"A":"left","R":[{"T":"Department%20of%20the%20Treasury%20%20","S":-1,"TS":[0,9.440000000000001,0,0]}]},{"oc":"#221f1f","x":5.94,"y":4.314,"w":11.093000000000002,"clr":-1,"A":"left","R":[{"T":"Internal%20Revenue%20Service","S":-1,"TS":[0,9.440000000000001,0,0]}]},{"oc":"#221f1f","x":26.623,"y":2.664,"w":21.679999999999996,"clr":-1,"A":"left","R":[{"T":"Credit%20for%20Employer%20Differential%20Wage%20Payments%20","S":-1,"TS":[2,17,0,0]}]},{"oc":"#221f1f","x":43.425,"y":3.4000000000000004,"w":1,"clr":-1,"A":"left","R":[{"T":"a","S":51,"TS":[0,9,0,0]}]},{"oc":"#221f1f","x":44.456,"y":3.4930000000000003,"w":12.504000000000001,"clr":-1,"A":"left","R":[{"T":"%20Attach%20to%20your%20tax%20return.%20","S":-1,"TS":[0,11,0,0]}]},{"oc":"#221f1f","x":26.342,"y":4.149,"w":1,"clr":-1,"A":"left","R":[{"T":"a","S":51,"TS":[0,9,0,0]}]},{"oc":"#221f1f","x":27.373,"y":4.243,"w":26.051999999999996,"clr":-1,"A":"left","R":[{"T":"%20Information%20about%20Form%208932%20and%20its%20instructions%20is%20at%20","S":-1,"TS":[0,11,0,0]}]},{"oc":"#221f1f","x":63.194,"y":4.243,"w":10.745000000000005,"clr":-1,"A":"left","R":[{"T":"www.irs.gov%2Fform8932","S":-1,"TS":[0,11,0,0]}]},{"oc":"#221f1f","x":77.969,"y":4.243,"w":0.556,"clr":-1,"A":"left","R":[{"T":".%20","S":-1,"TS":[0,11,0,0]}]},{"oc":"#221f1f","x":85.743,"y":1.9729999999999999,"w":9.561000000000002,"clr":-1,"A":"left","R":[{"T":"OMB%20No.%201545-2126%20","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":85.965,"y":3.8129999999999997,"w":6.003000000000002,"clr":-1,"A":"left","R":[{"T":"Attachment%20%20%20","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":85.965,"y":4.26,"w":6.631,"clr":-1,"A":"left","R":[{"T":"Sequence%20No.%20","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":93.942,"y":4.26,"w":1.6680000000000001,"clr":-1,"A":"left","R":[{"T":"161","S":-1,"TS":[0,13,0,0]}]},{"oc":"#221f1f","x":5.94,"y":4.938,"w":11.483000000000002,"clr":-1,"A":"left","R":[{"T":"Name(s)%20shown%20on%20return%20","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":73.452,"y":4.938,"w":9.219,"clr":-1,"A":"left","R":[{"T":"Identifying%20number%20","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":7.602,"y":6.599,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"1%20","S":-1,"TS":[0,11.5,0,0]}]},{"oc":"#221f1f","x":10.89,"y":6.59,"w":34.465999999999994,"clr":-1,"A":"left","R":[{"T":"Eligible%20differential%20wage%20payments%20paid%20during%20the%20tax%20year%20(see%20instructions)%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":65.753,"y":6.59,"w":9.331,"clr":-1,"A":"left","R":[{"T":".......","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":81.64,"y":6.599,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"1%20","S":-1,"TS":[0,11.5,0,0]}]},{"oc":"#221f1f","x":7.602,"y":7.349,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"2%20","S":-1,"TS":[0,11.5,0,0]}]},{"oc":"#221f1f","x":10.89,"y":7.34,"w":35.772000000000006,"clr":-1,"A":"left","R":[{"T":"Multiply%20line%201%20by%2020%25%20(.20)%20(see%20instructions%20for%20the%20adjustment%20you%20must%20make)%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":67.815,"y":7.34,"w":7.998,"clr":-1,"A":"left","R":[{"T":"......","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":81.64,"y":7.349,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"2%20","S":-1,"TS":[0,11.5,0,0]}]},{"oc":"#221f1f","x":7.602,"y":8.055,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"3%20","S":-1,"TS":[0,11.5,0,0]}]},{"oc":"#221f1f","x":10.89,"y":8.04,"w":43.11499999999997,"clr":-1,"A":"left","R":[{"T":"Credit%20for%20employer%20differential%20wage%20payments%20from%20partnerships%2C%20S%20corporations%2C%20cooperatives%2C%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.885,"y":8.728,"w":16.392000000000003,"clr":-1,"A":"left","R":[{"T":"estates%2C%20and%20trusts%20(see%20instructions)%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":36.872,"y":8.728,"w":27.992999999999988,"clr":-1,"A":"left","R":[{"T":".....................","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":81.64,"y":8.849,"w":0.556,"clr":-1,"A":"left","R":[{"T":"3","S":-1,"TS":[0,11.5,0,0]}]},{"oc":"#221f1f","x":7.602,"y":9.555,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"4%20","S":-1,"TS":[0,11.5,0,0]}]},{"oc":"#221f1f","x":10.89,"y":9.54,"w":44.19499999999998,"clr":-1,"A":"left","R":[{"T":"Add%20lines%202%20and%203.%20Cooperatives%2C%20estates%2C%20and%20trusts%2C%20go%20to%20line%205.%20Partnerships%20and%20S%20corporations%2C%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.885,"y":10.228,"w":39.04899999999999,"clr":-1,"A":"left","R":[{"T":"report%20this%20amount%20on%20Schedule%20K.%20All%20others%2C%20report%20this%20amount%20on%20Form%203800%2C%20line%201w%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":71.935,"y":10.228,"w":5.332,"clr":-1,"A":"left","R":[{"T":"....","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":81.64,"y":10.349,"w":0.556,"clr":-1,"A":"left","R":[{"T":"4","S":-1,"TS":[0,11.5,0,0]}]},{"oc":"#221f1f","x":7.602,"y":11.055,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"5%20","S":-1,"TS":[0,11.5,0,0]}]},{"oc":"#221f1f","x":10.89,"y":11.04,"w":40.17199999999997,"clr":-1,"A":"left","R":[{"T":"Amount%20allocated%20to%20patrons%20of%20the%20cooperative%20or%20beneficiaries%20of%20the%20estate%20or%20trust%20%20(see%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.896,"y":11.728,"w":5.723000000000001,"clr":-1,"A":"left","R":[{"T":"instructions)%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":20.383,"y":11.728,"w":38.656999999999975,"clr":-1,"A":"left","R":[{"T":".............................","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":81.64,"y":11.849,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"5%20","S":-1,"TS":[0,11.5,0,0]}]},{"oc":"#221f1f","x":7.602,"y":12.555,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"6%20","S":-1,"TS":[0,11.5,0,0]}]},{"oc":"#221f1f","x":10.89,"y":12.54,"w":15.058000000000003,"clr":-1,"A":"left","R":[{"T":"Cooperatives%2C%20estates%2C%20and%20trusts%2C","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":35.194,"y":12.54,"w":27.52900000000001,"clr":-1,"A":"left","R":[{"T":"subtract%20line%205%20from%20line%204.%20Report%20this%20amount%20on%20Form%203800%2C%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.885,"y":13.228,"w":3.407,"clr":-1,"A":"left","R":[{"T":"line%201w%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":16.248,"y":13.228,"w":41.32299999999997,"clr":-1,"A":"left","R":[{"T":"...............................","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":81.64,"y":13.349,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"6%20","S":-1,"TS":[0,11.5,0,0]}]},{"oc":"#221f1f","x":5.94,"y":14.171,"w":26.239,"clr":-1,"A":"left","R":[{"T":"For%20Paperwork%20Reduction%20Act%20Notice%2C%20see%20instructions.%20","S":-1,"TS":[0,11,0,0]}]},{"oc":"#221f1f","x":57.002,"y":14.188,"w":7.966000000000001,"clr":-1,"A":"left","R":[{"T":"Cat.%20No.%2037747W%20","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":83.942,"y":14.135,"w":2.612,"clr":-1,"A":"left","R":[{"T":"Form%20","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":87.084,"y":14.135,"w":2.224,"clr":-1,"A":"left","R":[{"T":"8932","S":-1,"TS":[0,13,0,0]}]},{"oc":"#221f1f","x":90.907,"y":14.135,"w":6.799000000000001,"clr":-1,"A":"left","R":[{"T":"%20(Rev.12-2012)%20","S":2,"TS":[0,10,0,0]}]}],"Fields":[{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"NAME","EN":0},"TI":7068,"AM":1024,"x":6.229,"y":5.786,"w":66.66,"h":0.887,"TU":"Name(s) shown on return"},{"style":48,"T":{"Name":"ssn","TypeInfo":{}},"id":{"Id":"SSN","EN":0},"TI":7069,"AM":1024,"x":73.157,"y":5.805,"w":25.822,"h":0.833,"TU":"Identifying number"},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"DIFFWAGE","EN":0},"TI":7070,"AM":0,"x":84.253,"y":6.725,"w":14.768,"h":0.833,"TU":"Line 1. Eligible differential wage payments paid during the tax year (see instructions)."},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"MULTIPLY","EN":0},"TI":7071,"AM":0,"x":84.189,"y":7.538,"w":14.768,"h":0.833,"TU":"Line 2. Multiply line 1 by 20% (.20) (see instructions for the adjustment you must make)."},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"CREDIT","EN":0},"TI":7072,"AM":0,"x":84.336,"y":8.854,"w":14.603,"h":0.833,"TU":"Line 3. Credit for employer differential wage payments from partnerships, S corporations, cooperatives, estates, and trusts (see instructions)."},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"ADD","EN":0},"TI":7073,"AM":1024,"x":84.336,"y":10.416,"w":14.603,"h":0.833},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"ALLOC","EN":0},"TI":7074,"AM":1024,"x":84.411,"y":11.881,"w":14.603,"h":0.833},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"SUBTRACT","EN":0},"TI":7075,"AM":1024,"x":84.198,"y":13.361,"w":14.603,"h":0.833}],"Boxsets":[]}],"Width":105.188}}