Instructions for Form 7213
Instructions for Form 7213, Nuclear Power Production Credit
Rev. 2023
النماذج ذات الصلة
- الاستمارة 7213 - ائتمانات إنتاج الطاقة النووية
Department of the Treasury
Internal Revenue Service
2023
Instructions for Form 7213
Nuclear Power Production Credit
Section references are to the Internal Revenue Code
unless otherwise noted.
the zero-emission nuclear power production credit as a
Credit transfers. For tax years beginning after 2023,
eligible taxpayers, partnerships, and S corporations can
elect to transfer all or part of the credit amount otherwise
allowed as a general business credit to an unrelated
third-party buyer in exchange for cash. Eligible taxpayers
later.
Pre-filing registration. The IRS has established a
pre-filing registration process that must be completed prior
to electing payment or transfer of the zero-emission
nuclear power production credit. See Pre-filing registration
Future Developments
For the latest information about developments related to
Form 7213 and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
What’s New
New Form 7213. Beginning in 2023, new Form 7213,
Nuclear Power Production Credit, will be used to claim the
section 45J credit for production from advanced nuclear
power facilities. Beginning in 2024, new Form 7213 will be
used to claim the section 45U zero-emission nuclear
power production credit.
General Instructions
Purpose of Form
Credit for production of electricity from advanced nu-
clear power facilities. Section 45J was enacted by
section 1306 of the Energy Policy Act of 2005, Public Law
No. 109-58, Title XIII. The credit is allowed only for
qualifying electricity that the taxpayer produces and sells
to an unrelated person. Part I of new Form 7213 is used to
claim the credit under section 45J. For more information
about the credit for electricity produced from advanced
nuclear power facilities, see section 45J and Notice
2023-24, available at IRS.gov/irb/
Use Form 7213 to claim a nuclear power production
credit. Part I of the form is the credit for production from
advanced nuclear power facilities under section 45J. For
purposes of this section, electricity will be treated as sold
to an unrelated person if the ultimate purchasers of the
electricity are not related to the person that produces the
electricity. To claim the section 45J credit, you must attach
a copy of the acceptance letter from the IRS described in
Notice 2023-24, section 6.05.
Credit for zero-emission nuclear power production.
Section 13105 of the Inflation Reduction Act of 2022 (IRA
2022) created section 45U, the zero-emission nuclear
power production credit, for electricity produced at a
qualified nuclear power facility and sold by the taxpayer to
an unrelated person in tax years beginning after
Part II of the form is the zero-emission nuclear power
production credit under section 45U. To claim the section
45U credit, you must attach a copy of the permit or license
number from the Nuclear Regulatory Commission.
Section 45U is effective for electricity produced and sold
after December 31, 2023.
December 31, 2023, and before January 1, 2033. Part II of
new Form 7213 will be used to claim the credit. The credit
is effective for tax years beginning after 2023. For more
information about the zero-emission nuclear power
production credit, see section 45U and Notice 2022-49,
Who Must File
You must file a separate Form 7213 for each advanced
nuclear power facility or each qualified nuclear power
facility. Taxpayers, applicable entities (Part II only),
partnerships, S corporations, estates, or trusts that own
and operate an advanced nuclear power facility or a
qualified nuclear power facility must file a separate Form
7213. All others are generally not required to complete or
file this form if their only source for any section 45J or
section 45U nuclear power production credit is a
A facility that is an advanced nuclear power
facility as defined in section 45J(d)(1) is not a
!
CAUTION
qualified nuclear power facility under section 45U.
Transfer of section 45J credit by qualified public enti-
ties. Section 45J(e) permits a qualified public entity to
elect to transfer all or a portion of its section 45J credit to
Qualified Public Entities, later.
partnership, S corporation, estate, or trust. Instead, they
can report this credit directly on Form 3800, General
Business Credit. This does not apply to estates or trusts in
which the source credit can be allocated to beneficiaries.
Tax-exempt and governmental entities. For tax years
beginning after 2023, applicable entities (such as certain
tax-exempt and governmental entities) can elect to treat
Feb 22, 2024
Cat. No. 93876O
advanced nuclear facility during the tax year. The credit
percentage for each taxpayer that has been allocated all
or part of the amount of the facility limitation is determined
by dividing the facility limitation that is allocated to the
taxpayer by the nameplate capacity of the facility.
Credit for the Production of Electricity
From Advanced Nuclear Power
Facilities, Section 45J
Definitions—Section 45J
Unutilized NMCL is the excess (if any) of 6,000
megawatts, over the aggregate amount of NMCL
allocated by the Secretary before January 1, 2021,
reduced by any amount of such limitation which was
allocated to a facility that was not placed in service before
this date.
Advanced nuclear power facility is (a) any nuclear
facility, the reactor design for which is approved by the
Nuclear Regulatory Commission (NRC) after December
31, 1993 (and such design or a substantially similar
design of comparable capacity was not approved on or
before that date); (b) that is owned by the taxpayer; and
(c) uses nuclear energy to produce electricity.
Credit Amount
Generally, the credit allowed for a tax year with respect to
qualifying electricity is the lesser of:
Credit amount is the lesser of the tentative credit for the
facility for the tax year multiplied by the taxpayer's credit
percentage or $125,000,000 per 1,000 megawatts of the
facility limitation that is allocated to the taxpayer.
Eligible project partner is any person who (a) is
responsible for, or participates in, the design or
construction of the advanced nuclear power facility to
which the credit relates; (b) participates in the provision of
the nuclear steam supply system to such facility; (c)
participates in the provision of nuclear fuel to such facility;
(d) is a financial institution providing financing for the
construction or operation of such facility; or (e) has an
ownership in such facility.
Facility limitation or portion of the facility limitation
means the amount of the unutilized national megawatt
capacity limitation (NMCL) allocated to a qualified facility
by the IRS. If only one taxpayer owns a direct interest in a
qualified facility, the entire facility limitation is allocated to
such taxpayer. If more than one taxpayer owns a direct
interest in a qualified facility, each taxpayer’s undivided
ownership share in the qualified facility will be treated as a
separate qualified facility owned by such taxpayer. See
Notice 2023-24 for procedures for applying for unutilized
NMCL.
National megawatt capacity limitation (NMCL) is the
total amount of megawatts allocated by the Secretary of
the Treasury to advanced nuclear power facilities and may
not exceed 6,000 megawatts.
Qualifying electricity is each kilowatt hour of electricity
that a taxpayer (a) produces at an advanced nuclear
power facility during the 8-year period beginning on the
date the facility is placed in service; and (b) sells to an
unrelated person, as defined under section 45(e)(4),
during the tax year. Electricity will be treated as sold to an
unrelated person if the ultimate purchaser of the electricity
is not related to the person that produces the electricity.
Qualified public entity is (a) a federal, state, or local
government entity, or any political subdivision, agency, or
instrumentality thereof; (b) a mutual or cooperative electric
company described in section 501(c)(12) or 1381(a)(2); or
(c) a not-for-profit electric utility which had or has received
a loan or loan guarantee under the Rural Electrification Act
of 1936.
The tentative credit (1.8 cents multiplied by the kilowatt
•
hours of qualifying electricity) for the facility for the tax
year multiplied by the taxpayer’s credit percentage, or
$125,000,000 per 1,000 megawatts of the facility
•
limitation that is allocated to the taxpayer. See Allocation
Method, later.
Credit Determination for Partnerships and S
Corporations
If a facility is owned by a partnership or an S corporation,
the partnership or the S corporation, and not the partners
or shareholders, is treated as the taxpayer that owns the
facility. The credit must be allocated to the partners or
shareholders in accordance with Regulations section
1.704-1(b)(4)(ii) or 1.1366-1(a)(2)(v), respectively. If the
facility is owned through an organization that has made a
valid election under section 761(a), each member’s
undivided ownership share in the facility will be treated as
a separate facility owned by such member.
Sale of Electricity to Unrelated Person
The credit is allowed only for qualifying electricity that the
taxpayer produces and sells to an unrelated person, as
defined in section 45(e)(4). For purposes of section 45J,
electricity will be treated as sold to an unrelated person if
the ultimate purchaser of the electricity is not related to the
person that produces the electricity. The requirement of a
sale to an unrelated person will be treated as satisfied if
the producer sells the electricity to a related person for
resale by the related person to a person that is not related
to the producer.
Grants, Tax-Exempt Bond Proceeds, Subsidized
Energy Financing, and Other Credits
The amount of the section 45J credit with respect to any
facility for any tax year is not reduced by the amount of
grants, tax-exempt bond proceeds, subsidized energy
financing, or other credits (described in section 45(b)(3))
used for, or in connection with, the facility.
Allocation of the Unutilized National Megawatt
Capacity Limitation (NMCL)
The IRS will allocate the unutilized NMCL only to
advanced nuclear power facilities for which the
Department of Energy (DOE) provides certification that
Tentative credit means 1.8 cents multiplied by the
kilowatt hours of qualifying electricity produced at an
Instructions for Form 7213 (2023)
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the facility qualifies as an advanced nuclear facility. Each
nuclear power reactor located on a multi-reactor site is a
separate facility. In the case of an owner of a facility that
acquired the facility after the IRS provided a previous
owner of the facility a letter stating that the DOE had
certified that facility as an “advanced nuclear facility”
under Notice 2013-68, the owner of the facility may apply
for an allocation of the unutilized NMCL.
required information, the declaration applicable to the
application, required supplemental statements, and where
to submit. The IRS will review the application, let you know
if it needs more information, and then notify you of the
allocation.
Transfer of Credit by Qualified Public Entities
A qualified public entity may elect to transfer some or all of
its section 45J credit to an eligible project partner. The
qualified public entity must make a separate election each
year for each eligible project partner to whom the qualified
public entity will transfer all or a portion of the section 45J
credit. The election is irrevocable. The eligible project
partner claims the section 45J credit by filing the election
statement, provided by the qualified public entity, with its
tax return. See Notice 2023-24 for the election
Allocation Method
The unutilized NMCL will be allocated as follows.
1. For facilities that apply for allocations and meet the
requirements for allocation, the facilities will be allocated
amounts of the unutilized NMCL equal to their nameplate
capacities in the order in which such facilities are placed
in service, provided that the application deadline specified
in Notice 2023-24 is met. The amount of the unutilized
NMCL allocated to a qualified facility is referred to as the
“facility limitation.”
2. The IRS will continue to allocate the unutilized
NMCL equal to the nameplate capacities of qualified
facilities until all the unutilized NMCL is allocated. The
final recipient(s) of the remaining NMCL may receive only
a portion of the unutilized NMCL for which they applied
even if they otherwise meet the requirements to receive
full allocations.
3. If only one taxpayer owns a direct interest in a
qualified facility, the entire facility limitation is allocated to
that taxpayer. If more than one taxpayer owns a direct
interest in a qualified facility, each taxpayer’s undivided
ownership share in the qualified facility will be treated as a
separate qualified facility owned by that taxpayer. In such
cases, a taxpayer’s application must identify the portion of
the total nameplate capacity of the qualified facility that is
equal to its undivided ownership share in the qualified
facility.
4. Except as provided under sections 3.03 (credit
determination for partnerships and S corporations) and
5.03(5) (allocation of the NMCL) of Notice 2023-24, if a
qualified facility is owned by a partnership or an S
corporation, then the partnership or the S corporation, and
not the partners or shareholders, will be treated as the
procedures, the information that must be included, and
the necessary statements.
Application to Partnerships
In the case of a credit that is determined at the partnership
level, a qualified public entity will be treated as the
taxpayer with respect to the entity’s distributive share of
the credit and the term “eligible project partner” will
include any partner of the partnership.
Credit for Zero-Emission Nuclear
Power Production, Section 45U
Definitions—Section 45U
Electricity is the energy produced by a qualified nuclear
power facility from the conversion of nuclear fuel into
electric power.
Exclusions means any amount received by you with
respect to the qualified nuclear power facility from a
zero-emission credit program if the full amount of the
section 45U credit is used to reduce payments from such
zero-emission credit program.
Gross receipts are all amounts received from the
production of electricity at the qualified nuclear power
facility, including any amount received from electricity
services or products provided in conjunction with
electricity produced at the qualified nuclear power facility,
and sold to an unrelated person during the tax year. This
amount also includes any amount received by you with
respect to the qualified nuclear power facility from a
zero-emission credit program other than exclusions.
Qualified nuclear power facility is any nuclear facility
that is owned by the taxpayer and that uses nuclear
energy to produce electricity, that is not an advanced
nuclear power facility as defined in section 45J, and that is
placed in service before August 16, 2022.
5. If the qualified facility is owned through an
organization that has made a valid section 761(a) election,
each member’s undivided ownership share in the qualified
facility will be treated as a separate qualified facility owned
by such member. In such cases, a member's application
for an allocation must identify the portion of the total
nameplate capacity of the qualified facility that is equal to
its undivided ownership share in the qualified facility. See
earlier.
Reduction amount is the lesser of the product of 0.3
cents multiplied by the kilowatt hours of electricity
Application Process
produced by the taxpayer at the qualified nuclear power
facility and sold by the taxpayer to an unrelated person, or
the amount equal to 16% of the excess of gross receipts
over the product of 2.5 cents (adjusted for inflation)
multiplied by the kilowatt hours of electricity produced by
The facility owner must apply for the unutilized NMCL no
later than 30 days after the date the facility is placed in
service. Notice 2023-24 provides detailed instructions on
what to include in the application. The notice specifies the
Instructions for Form 7213 (2023)
3
the taxpayer at a qualified nuclear power facility and sold
to an unrelated person.
(CHIPS) Pre-Filing Registration Tool, for more information.
Also see Elective Payment Elections and Transfer
Elections in the Instructions for Form 3800.
Zero-emission credit (ZEC) program means any
payments with respect to a qualified nuclear power facility
as a result of any federal, state, or local government
program for, in whole or in part, the zero-emission,
zero-carbon, or air quality attributes of any portion of the
electricity produced by the facility.
Special Rule
Prevailing wage requirements. Increased credit
amounts are available for taxpayers satisfying certain
prevailing wage requirements. To meet the prevailing
wage requirements with respect to any qualified nuclear
power facility, a taxpayer must ensure that any laborers
and mechanics employed by the taxpayer or any
contractor or subcontractor in the alteration or repair of
such facility are paid wages at rates not less than the
prevailing rates for alteration or repair of a similar
character in the locality in which such facility is located as
most recently determined by the Secretary of Labor, in
accordance with title 40, chapter 31, subchapter IV, of the
United States Code. The correction and penalty
mechanisms set forth in section 45(b)(7)(B) apply with
respect to a taxpayer's failure to satisfy the prevailing
wage requirements. See Notice 2022-61, available at
Credit Amount
For tax years beginning after December 31, 2023, the
credit under section 45U is calculated by multiplying the
kilowatt hours of qualifying electricity produced by the
taxpayer at a qualified nuclear power facility and sold to an
unrelated person during the tax year by 0.3 cents
(adjusted for inflation), and then subtracting the “reduction
amount” for such tax year.
Applicable entities. For tax years beginning after 2023,
applicable entities (as defined under section 6417(d)(1)
(A)) that generally don't benefit from income tax credits
can elect to treat the zero-emission nuclear power
production credit for electricity produced and sold after
December 31, 2023, as a payment of income tax.
Resulting overpayments may result in refunds.
For further information on the prevailing wage
requirements, go to IRS.gov/Credits-Deductions/
Applicable entities making the elective payment
election for the zero-emission nuclear production credit
must file the following:
Specific Instructions
Form 7213 and any applicable attachments,
Form 3800, General Business Credit, and
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•
•
Part I-Credit for Production From
Advanced Nuclear Power Facilities,
Section 45J
Form 990-T, Exempt Organization Business Income Tax
Return, or other applicable income tax return.
For a discussion of what is an applicable entity, see
Elective Payment Elections and Transfer Elections in the
Instructions for Form 3800. For more information on
elective payment elections under section 6417, see
Elective Payment Elections and Transfer Elections in the
Instructions for Form 3800.
Your election to treat the zero-emission nuclear power
production credit as a payment against income tax
generally applies to the tax year you make the election
and any subsequent year beginning before January 1,
2033. You must obtain an IRS-issued registration number
for the facility in 2024 and each of the succeeding years.
Credit transfers. For tax years beginning after 2023,
under section 6418, eligible taxpayers, partnerships, and
S corporations can elect to transfer all or a part of the
credit figured in Part II to an unrelated third-party buyer in
exchange for cash. For more information on credit
transfers, see Registering for and Making Elective
Payment and Transfer Elections in the Instructions for
Form 3800.
Pre-filing registration requirement for payments or
transfers. Before you file your tax return, if you intend to
make an elective payment election or transfer election on
Form 3800 for the credit figured in Part II, you must
complete a pre-filing registration for each facility. To
register, go to IRS.gov/Credits-Deductions/Register-for-
Inflation Reduction Act (IRA) and CHIPS Act of 2022
If you are claiming a production credit for a qualified
advanced nuclear power facility on Part I, Section 2, you
must complete Part I, Section 1, Facility Information.
Section 1-Facility Information
Use lines A through H to provide information for each
facility.
Line A
Enter the name of the facility. If there is no name for the
facility, enter a technical description of the facility.
Lines B(i) and B(ii)
Enter the address of the facility. If the facility does not have
an address, enter the coordinates of the qualified facility
(longitude and latitude) on line B(ii).
Line F
Enter the portion of the total nameplate capacity of the
qualified facility that is equal to your ownership share in
the facility.
Line G
Enter the date of the acceptance letter from the IRS that
states the amount of the facility limitation and the portion
of the facility limitation being allocated to you and attach a
copy of the acceptance letter.
Instructions for Form 7213 (2023)
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Line H
Part II-Credit for Zero-Emission
Nuclear Power Production, Section
45U
Section 1-Facility Information
Use lines A through E to provide the information for each
facility.
Indicate whether you are the owner of the facility or an
eligible project partner. If you are an eligible project
partner, attach the section 45J(e) Election Statement
transferring all or a portion of the qualified public entity's
section 45J credit. See Section 7.02 of Notice 2023-24.
Line I
Indicate whether the facility is owned through an
organization that has made a valid election under section
761(a). If so, each member's undivided ownership share
in the facility will be treated as a separate facility owned by
such member.
Line A
If applicable, enter your pre-filing registration number for
the qualified nuclear power facility that you received from
the IRS. See Pre-filing registration requirement for
payments or transfers, earlier.
Section 2-Production From Advanced Nuclear
Power Facilities Credit Calculation
Use lines 1 through 11 to figure the advanced nuclear
power production credit.
Line B
Enter the name of the facility. If there is no name for the
facility, enter a technical description of the qualified
nuclear power facility. If the owner of the facility is different
from the filer, also include the owner’s name and taxpayer
identification number.
Line 1
Enter the amount of your portion of the facility limitation
Lines C(i) and C(ii)
Line 4
Enter the address of the qualified nuclear power facility. If
the qualified nuclear power facility does not have an
address, enter the coordinates of the qualified nuclear
power facility (longitude and latitude) on line C(ii).
Enter the kilowatt hours of electricity produced and sold to
unrelated persons during the tax year.
Line 8
Complete a separate Form 7213 to report your distributive
share of any advanced nuclear production tax credit from
partnerships, S corporations, estates, and trusts. Enter the
total advanced nuclear production tax credit (if any) from:
Lines D(i) and D(ii)
Enter the facility's total nameplate capacity and the portion
of the total nameplate capacity of the facility allocated to
you.
Schedule K-1 (Form 1065), Partner’s Share of Income,
•
Deductions, Credits, etc., box 15 (code B);
Schedule K-1 (Form 1120-S), Shareholder’s Share of
Line E
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Enter your permit or license number from the Nuclear
Regulatory Commission (NRC) to construct and operate
your facility.
Income, Deductions, Credits, etc., box 13 (code B);
Schedule K-1 (Form 1041), Beneficiary’s Share of
•
Income, Deductions, Credits, etc., box 13 (code ZZ); and
Form 1099-PATR, Taxable Distributions Received From
•
Section 2-Zero-Emission Nuclear Power
Production Credit Calculation
Use lines 1 through 13 to figure the zero-emission nuclear
power production credit.
Cooperatives, box 12.
Line 10
Allocate the credit on line 8 between the estate or trust
and the beneficiaries in the same proportion as income
was allocated and enter the beneficiaries’ shares on
line 10.
Line 1
Enter the kilowatt hours of electricity produced and sold at
the facility during the tax year which begins after
December 31, 2023, to an unrelated person.
If you claimed a credit for a qualified advanced nuclear
power facility in Part I and you also received a
Schedule K-1 for the section 45J credit from a partnership,
S corporation, estate, or trust, you must file a separate
Form 7213 to report your share of any credit from these
sources. Enter “Credit from Pass-Through Entities” on line
A of Part I and report the credit amount on line 8 of Part I.
Line 4
Enter gross receipts from electricity produced and sold at
the facility to unrelated persons during the tax year,
including amounts received with respect to the facility from
a ZEC program.
Line 5
Enter the amounts received with respect to the facility
from a ZEC program included on line 4.
Instructions for Form 7213 (2023)
5
Line 11
Line 12
Enter the increased credit amount for the qualified nuclear
power facility. If you qualify, multiply the amount on line 10
by 5.0 and attach the required information. If you don’t
wage requirements earlier.
Complete a separate Form 7213 to report your distributive
share of any zero-emission nuclear power production
credit from partnerships, S corporations, estates, and
trusts. Enter total zero-emission nuclear power production
credits from:
Schedule K-1 (Form 1065), Partner’s Share of Income,
•
Additional information. You must complete Form 7213
and attach additional information to your timely filed return
(including extensions) to claim the increased credit
amount for the qualified facility. You must attach a
separate statement for each facility. The statement must
include the following information.
1. Your name and taxpayer identification number and
the facility description (including owner information, if
different from filer) and the IRS-issued registration number
(if applicable) from Part II, Section 1.
Deductions, Credits, etc., box 15 (code A);
Schedule K-1 (Form 1120-S), Shareholder’s Share of
•
Income, Deductions, Credits, etc., box 13 (code A);
Schedule K-1 (Form 1041), Beneficiary’s Share of
•
Income, Deductions, Credits, etc., box 13 (code ZZ); and
Form 1099-PATR, Taxable Distributions Received From
•
Cooperatives, box 12.
If you claimed a credit for a qualified nuclear power
facility in Part II and you also received a Schedule K-1 for
the section 45U credit from a partnership, S corporation,
estate, or trust, you must file a separate Form 7213 to
report your share of any credit from these sources. Enter
“Credit from Pass-Through Entities” on line B of Part II and
enter the credit amount on line 12 of Part II.
2. For alterations or repairs that occur at each facility,
include the following.
a. The applicable wage determinations (as defined
below) for each classification of laborer and mechanic
who performed work on the alteration or repair of the
facility.
Line 13
b. The wages paid (including any correction payments
as defined in section 45(b)(7)(B)(i)(I)) and hours worked
for each of the laborer or mechanic classifications
engaged in the alteration or repair of the facility.
c. The number of laborers and mechanics who
received correction payments as the result of any failure to
pay the applicable prevailing wage rates.
Partnership and S corporations. If you are a
partnership or an S corporation electing to transfer any
zero-emission nuclear power production credit with
respect to a qualified nuclear power facility (or portion
thereof) under section 6418(c), you must report the total
credit amount with respect to your facility on Form 3800,
Part III, line 1u.
d. The amount of penalty payments owed with respect
Line 14
to any failures to pay the applicable prevailing wage rates.
Allocate the credit on line 11 between the estate or trust
and the beneficiaries in the same proportion as income
was allocated and enter the beneficiaries' shares on
line 14.
3. A declaration, applicable to the statement and any
accompanying documents, signed by you, or signed by a
person currently authorized to bind you in such matters, in
the following form: “Under penalties of perjury, I declare
that I have examined this statement, including
If the estate or trust is subject to the passive activity
rules, include on line 15 any zero-emission nuclear power
production credit from passive activities disallowed for
prior years and carried forward to this year. Complete
Form 8582-CR, Passive Activity Credit Limitations, to
determine the allowed credit that must be allocated
between the estate or trust and the beneficiaries. For
details, see the Instructions for Form 8582-CR.
accompanying documents, and to the best of my
knowledge and belief, the facts presented in support of
this statement are true, correct, and complete.”
Applicable wage determinations. Applicable wage
determinations are the wages listed for a particular
classification of laborer or mechanic for the type of
construction and the geographic area, or other applicable
wage as determined by the Secretary of Labor. See
Notice 2022-61 for more information.
Instructions for Form 7213 (2023)
6
Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the
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The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden
for taxpayers filing this form is approved under OMB control number 1545-0123 and is included in the estimates shown in
the instructions for their income tax return.
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler,
we would be happy to hear from you. See the instructions for the tax return with which this form is filed.
Instructions for Form 7213 (2023)
7