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Инструкции за формуляр 7205

Инструкции за формуляр 7205, Приспадане на енергийните ефективни търговски сгради

Ревизия декември 2023 г

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  • Формуляр 7205 - Приспадане на енергийните ефективни търговски сгради
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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 7205  
Energy Efficient Commercial Buildings Deduction  
(Rev. December 2023)  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
Building lifetime maximum deduction amount.  
Under prior law, all prior section 179D deductions for a  
building were counted towards the maximum deduction  
for the building. For property placed in service after  
December 31, 2022, only the section 179D deductions  
claimed in the prior 3 years (4 years for an allocated  
deduction) are counted towards the maximum deduction  
for the building.  
Future Developments  
For the latest information about developments related to  
Form 7205 and its instructions, such as legislation  
enacted after this form and instructions were published,  
General Instructions  
What’s New  
New revision of Form 7205. For energy efficient  
commercial building property placed in service after  
December 31, 2022, use the December 2023 revision of  
Form 7205. For qualifying property placed in service prior  
to January 1, 2023, use the December 2022 revision of  
Form 7205.  
Purpose of Form  
Use Form 7205 to:  
Calculate and claim the deduction under section 179D  
for qualifying energy efficient commercial building  
property placed in service during the tax year;  
Identify yourself as a designer or the building owner;  
Provide information on the person performing the  
Changes from the Inflation Reduction Act of 2022  
(IRA). The following changes from the IRA may affect  
qualifying energy efficient commercial building property  
placed in service after December 31, 2022.  
certification; and  
Provide information on the person completing the  
allocation.  
Eligibility. Commercial building owners, as well as  
Who Must File  
designers of energy efficient commercial building property  
installed on or in buildings owned by specified tax-exempt  
entities are eligible. Specified tax-exempt entities include  
government entities, Indian tribal governments (section  
30D(g)(9)), Alaska Native corporations (section 3 of the  
Alaska Native Claims Settlement Act), and organizations  
exempt from tax under chapter 1.  
Individuals and business entities that qualify to claim the  
deduction for energy efficient property (EEP) placed in  
service during the tax year must file Form 7205 to claim  
the deduction.  
Additional Information  
For more information, see section 179D. Also see the  
following.  
Deduction maximum. The maximum deduction is  
$0.50 per square foot at 25% energy savings increasing at  
a rate of 2 cents per percentage point increased to $1.00  
per square foot at 50% energy savings (indexed for  
inflation).  
Notice 2006-52, 2006-26 I.R.B. 1175, available at  
Notice 2008-40, 2008-14 I.R.B. 725, available at  
Notice 2012-26, 2012-17 I.R.B. 847, available at  
Increased deduction maximum. For projects meeting  
local prevailing wage and apprenticeship requirements,  
the applicable dollar values used in determining the  
maximum deduction amount are multiplied by 5 (before  
inflation adjustments).  
Announcement 2023-1, 2023-3 I.R.B. 422, available at  
Elimination of the partial deduction and the interim  
Definitions  
lighting rule. These aspects of the deduction  
computation have been removed.  
Energy efficient property (EEP). This is property that is  
Alternative deduction for energy efficient building  
either:  
retrofit property (EEBRP).The section 179D deduction  
for EEBRP is effective for property placed in service after  
December 31, 2022, in tax years ending after this date, if  
the property is placed in service pursuant to a qualified  
retrofit plan established after this date. Section 179D  
requires the energy use intensity (EUI), defined later, of  
the building on or in which EEBRP is installed be certified  
by a qualified professional as of any date more than 1 year  
after the date the retrofit property is placed in service.  
Because of this requirement, the section 179D deduction  
for EEBRP is not available in tax years ending on or before  
December 31, 2023.  
Energy efficient commercial building property (EECBP),  
or  
Energy efficient building retrofit property (EEBRP).  
EECBP is property that meets the following criteria:  
Is depreciable property;  
Is installed on or in a building located in the United  
States, and within the scope of Reference Standard 90.1  
(defined below);  
Is installed as part of the interior lighting systems,  
heating, cooling, ventilation, and hot water systems, or the  
building envelope; and  
Jan 19, 2024  
Cat. No. 93340H  
 
Is certified as being installed as part of a plan designed  
Notice 2008-40, Section 3.04, in order for the designer to  
to reduce the total annual energy and power costs with  
respect to the interior lighting systems, heating, cooling,  
ventilation, and hot water systems of the building by 25%  
or more in comparison to a reference building which  
meets the minimum requirements of Reference Standard  
90.1.  
claim the deduction.  
Increased deduction amount. Taxpayers that satisfy  
the prevailing wage and apprenticeship requirements with  
respect to an installation of EEP (or property installed  
pursuant to a qualified retrofit plan) may claim an  
increased deduction amount. You may also be eligible to  
claim the increased deduction amount if the installation of  
the EEP (or property installed pursuant to a qualified  
retrofit plan) began before January 29, 2023.  
Prevailing wage requirements. To satisfy the  
prevailing wage requirements with respect to any EEP (or  
property installed pursuant to a qualified retrofit plan), you  
must ensure that any laborers and mechanics employed  
by you or any contractor or subcontractor in the  
installation of the property are paid wages at rates not less  
than the prevailing rates for construction, 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 (according to Subchapter IV of  
chapter 31 of title 40, U.S. Code).  
Apprenticeship requirements. To satisfy the  
apprenticeship requirements with respect to any EEP (or  
property installed pursuant to a qualified retrofit plan), you  
must ensure that, with respect to the installation of the  
property, not less than the applicable percentage of the  
total labor hours of the installation, construction,  
alteration, or repair work (including such work performed  
by any contractor or subcontractor) with respect to such  
property is, subject to section 45(b)(8)(B), performed by  
qualified apprentices (apprenticeship labor hour  
requirements).  
If the increased deduction amount criteria are met  
because the prevailing wage requirement and the  
applicable apprenticeship requirements are met, complete  
Form 7205 to claim the increased deduction amount for  
energy efficient commercial building property placed in  
service during the tax year. Attach a statement to your  
timely filed income tax return (including extensions). The  
statement should include information to establish that you  
satisfy the prevailing wage and apprenticeship  
requirements.  
EEBRP is property installed pursuant to a qualified  
retrofit plan that meets the following criteria:  
Is depreciable;  
Is installed on or in any qualified building;  
Is installed as part of the interior lighting systems,  
heating, cooling, ventilation, and hot water systems, or the  
building envelope; and  
Is certified as being installed according to such plan.  
Reference Standard 90.1. This standard means, with  
respect to any property, the more recent of (a) Standard  
90.1-2007 published by the American Society of Heating,  
Refrigerating, and Air Conditioning Engineers and the  
Illuminating Engineering Society of North America, or (b)  
the most recent Standard 90.1 published by the American  
Society of Heating, Refrigerating, and Air Conditioning  
Engineers and the Illuminating Engineering Society of  
North America for which the Department of Energy has  
issued a final determination and which has been affirmed  
by the Secretary, after consultation with the Secretary of  
Energy, not later than the date that is 4 years before the  
date that such property is placed in service. See  
Announcement 2023-1 for the applicable reference  
standard.  
Building square footage. This is the sum of the floor  
areas of the conditioned spaces within the building,  
including basements, mezzanine, and  
intermediate-floored tiers, and penthouses with headroom  
height of 7.5 feet or greater. Building square footage is  
measured from the exterior faces of exterior walls or from  
the centerline of walls separating buildings, but excludes  
covered walkways, open roofed-over areas, porches and  
similar spaces, pipe trenches, exterior terraces or steps,  
chimneys, roof overhangs, and similar features.  
Special Rules  
You must maintain and preserve sufficient  
Qualified individual. A certification completed by a  
qualified individual is required for both building owners  
and designers to claim the EECBP deduction. The  
certification must meet the requirements specified in  
Notice 2006-52, Section 4.  
records, including books of account or records for  
!
CAUTION  
work performed by laborers to install the property,  
to establish that you satisfied the prevailing wage and  
apprenticeship requirements to claim the increased tax  
benefit.  
A qualified individual is an individual that:  
Is not related to the person or entity claiming the  
See the instructions for Line 1, Column (d). For more  
information on the prevailing wage and apprenticeship  
requirements, see Notice 2022-61, 2022-52 I.R.B. 560,  
deduction;  
Is an engineer or contractor that is properly licensed as  
a professional engineer or contractor in the jurisdiction in  
which the building is located; and  
Has represented in writing that he or she has the  
requisite qualifications to provide the certification required  
under Notice 2006-52, Section 4, or to perform the  
inspection and testing described in Notice 2006-52,  
Section 4.05.  
Specific Instructions  
Note. If claiming the EECBP deduction for more than four  
properties, complete and attach as many Forms 7205 as  
needed to list them. However, complete Part II, line 3 (for  
total section 179D deduction) on only one Form 7205. The  
line 3 amount on that form should include the combined  
Designer. An allocation of the EECBP deduction to the  
designer of a building owned by a specified tax-exempt  
entity must be in writing and meet the requirements of  
2
Instructions for Form 7205 (Rev. December 2023)  
     
total for all properties reported on all Forms 7205. See the  
instructions for Part II, line 3.  
For more information regarding the prevailing wages  
and apprenticeship requirements, see Notice 2022-61.  
Also see Increased deduction amount, earlier.  
Who Is Claiming the Deduction  
Line 1, Column (e)  
At the top of Form 7205, check the status that applies to  
the person claiming the deduction. Check only one  
status.  
Check the box in column 1(e) only if EEBRP was installed  
on or in the building under a qualified retrofit plan. If both  
EECBP and EEBRP were installed on or in the same  
building, enter the EECBP information on a separate line.  
For example, enter EEBRP information for Building 1 on  
line 1A and EECBP information for Building 1 on line 1B.  
Building Owner. Check the “Building owner” box if you  
are the owner of the building and are claiming the  
deduction for qualifying property installed on or in your  
building.  
Designer of energy efficient property (EEP). If EEP is  
installed on or in property owned by a specified  
tax-exempt entity, the deduction may be allocated to the  
person primarily responsible for designing the property in  
lieu of the owner of such property. Check the “Designer”  
box if all the following are true.  
Line 1, Column (f)  
compute the total potential amount per square foot. Each  
building has a maximum amount per square footage limit  
for the 3 tax years immediately preceding the current tax  
year. For a building where the deduction is appropriately  
allowable to a person other than the building owner, the  
building's maximum amount for square footage limit  
applies to the 4-tax-year period immediately preceding the  
current tax year. Once the limit is reached, no further  
section 179D deductions may be taken for the building  
during the applicable period. See the instructions for  
line 2, column (b), later, for the maximum amount allowed.  
You are the person primarily responsible for designing  
the EEP (the designer).  
You created the technical specifications for installation  
of the EEP on or in property owned by the specified  
tax-exempt entity. A person that merely installs, repairs, or  
maintains the property is not a designer.  
The specified tax-exempt entity building owner provided  
you a written statement allocating the deduction to you.  
Line 1, Column (g)  
Enter the building square footage for the property. See the  
definition of building square footage, earlier.  
Part I—Building and EEP Information  
Line 1, Column (a)  
Enter the name, street address, city or town, state, and  
ZIP code of building(s) on or in which the EEP is installed.  
Keep buildings separated on lines A, B, C, and D.  
Part II—Computation of Energy  
Efficient Commercial Buildings  
Deduction Amount  
Line 1, Column (b)  
Enter the date the property was placed in service.  
Line 2, Column (a)  
Enter the total per square foot dollar amount that was  
claimed for the building in the prior 3 (or 4, if applicable)  
tax years. The total amount for the building includes the  
amount you claimed, and amounts claimed by others,  
including previous owners of the building.  
Line 1, Column (c)  
Enter the appropriate percentage (rounded to two decimal  
places):  
Energy savings percentage for the applicable  
building systems, computed using the Performance Rating  
Method (PRM), as specified in Notice 2006-52; or  
1. Enter the total deduction for the building claimed  
in the prior 3 tax years* by you and/or any other  
Energy use intensity (EUI) reduction for a building on  
or in which EEBRP is installed expressed as energy per  
square foot per year. EUI is calculated by dividing the total  
energy consumed by the building in one year (measured  
in kBtu) by the building square footage.  
parties  
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1.  
2.  
3.  
2. Enter the amount from Form 7205, line 1,  
column (g) for the building .  
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3. Divide line 1 by line 2. Enter this amount on Form  
7205, line 2, column (a)  
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Line 1, Column (d)  
*Use a 4-tax-year period if the deduction is  
allowable to the designer.  
Check the box in column 1(d) only if the following criteria  
for the increased deduction amount are met:  
Installation of EEP (or property installed pursuant to a  
qualified retrofit plan) began prior to January 29, 2023, or  
Laborers and mechanics employed by you or any  
Line 2, Column (b)  
Subtract line 2, column (a), from the maximum full amount  
allowed (from the chart below) for the tax year.  
contractor or subcontractor in the installation of EEP (or  
property installed pursuant to a qualified retrofit plan) are  
paid wages at rates not less than the prevailing rates for  
construction, alteration, or repair of a similar character in  
the locality in which such EEP is located as most recently  
determined by the Secretary of Labor, and  
The maximum amount allowed each year is as follows:  
Any applicable apprenticeship requirements are met.  
Instructions for Form 7205 (Rev. December 2023)  
3
 
ownership, refer to your ownership or lease agreement to  
determine how the amount should be allocated among the  
owners. Only enter your allocated portion of the computed  
amount per square foot in column (h). It will generally be  
your allocated percentage, as defined in the ownership  
agreement, multiplied by the greater of column (d) or  
column (f).  
Tax Year  
Maximum Full  
Maximum Partial  
Amount Allowed  
Amount Allowed  
All years beginning  
before January 1,  
2021  
$1.80  
$0.60  
For tax years  
beginning on or after  
January 1, 2021  
$1.82  
$0.61  
Line 2, Column (j)  
For tax years  
beginning on or after  
January 1, 2022  
$1.88  
$0.63  
Designers. If you are claiming the deduction as the  
designer of EEP, you may only claim the amount the  
specified tax-exempt entity building owner has allocated  
to you on the appropriate allocation documents. Enter the  
dollar amount allocated to you as designer on line 2,  
column (j).  
Maximum Amount  
Maximum Amount  
Allowed—Line 1(d) Allowed—Line 1(d)  
checked  
not checked  
For tax years  
beginning on or after  
January 1, 2023  
$5.36  
$1.07  
Line 3. Total Section 179D Deduction  
Add the amounts in line 2, column (k). Enter the total on  
line 3. Also include the total on the applicable line of your  
tax return. For example, if filing Form 1120, include the  
total on line 25. Attach Form 7205. See the instructions for  
your tax return.  
For tax years  
beginning on or after  
January 1, 2024  
$5.65  
$1.13  
Line 2, Column (d)  
If you are claiming the deduction for more than 4  
properties, complete as many Forms 7205 as needed to  
list them. However, complete line 3 on only one form. That  
line 3 amount should include the combined total of all  
properties reported on all Forms 7205.  
If line 2, column (c), is checked, enter the amount from  
line 1, column (h); skip line 2, columns (e) and (f); and go  
to column (g). If line 2, column (c), is not checked, enter  
zero on line 2, column (d), and go to line 2, column (e).  
Line 2, Column (g)  
Part III—Certification Information for  
Each Property Listed in Part I  
Enter the cost of EEP placed in service during the tax  
year. The cost of EEP does not include the total cost of the  
building or general renovation. It is limited to the cost of  
the building systems that make up the EEP. See the  
definition of EEP, earlier. EEP does not include property  
such as ovens and fryers, manufacturing equipment,  
elevators or escalators, or exterior lighting.  
Enter the information regarding the qualified individual  
who completed the certification for each claimed property.  
See qualified individual, earlier.  
Part IV—Designer Allocation  
Information for Each Property Listed  
in Part I  
If you are a building owner with a partial building  
ownership, refer to your ownership or lease agreement to  
determine how the expense is to be allocated among the  
owners. Only enter your allocated portion of the cost of  
EEP placed in service during the year.  
Complete this section only if you checked the designer  
box at the top of the Form 7205.  
Line 2, Column (h)  
In column (h), enter the greater of column (d) or column  
(f). If you are a building owner with a partial building  
Enter the information regarding the specified  
tax-exempt entity building owner and the individual  
completing the allocation form.  
4
Instructions for Form 7205 (Rev. December 2023)  
Worksheet for Form 7205, Line 1, Column (f) (Complete for each  
building)  
Keep for Your Records  
1.  
Enter the percentage from Part I, line 1(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1.  
2a.  
If the % is less than 25%, STOP; you cannot claim the deduction for this building. If the % is  
25% or greater, enter the percentage as a decimal, rounded to two decimal places (e.g.  
26.22% enter as “0.26”) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2a.  
2b.  
2c.  
2b.  
2c.  
2d.  
Subtract 0.25 from line 2a and enter the result here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Multiply line 2b by 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Add 0.54 to line 2c and enter the result as a dollar amount (e.g. 1.04, enter as  
$1.04) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2d.  
3.  
If the amount on line 2d is greater than $1.07, enter $1.07. Otherwise, enter the amount  
from line 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
3.  
4a.  
If the box on Form 7205, line 1, column (d), is checked, enter the amount from line 2b of this  
worksheet here. If the box on Form 7205, line 1, column (d), is not checked, skip to line 5  
and enter the amount from line 3 of this worksheet on line 5 . . . . . . . . . . . . . . . . . . . . . . . .  
4a.  
4b.  
4b.  
4c.  
Multiply line 4a by 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Add 2.68 to line 4b and enter the result as a dollar amount (e.g. 5.36, enter as  
$5.36) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
If the amount on line 4c is greater than $5.36, enter $5.36. Otherwise, enter the amount  
from line 4c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
If the box on Form 7205, line 1, column (d), is checked, enter the amount from line 4d of this  
worksheet here. If the box on Form 7205, line 1, column (d), is not checked, enter the  
amount from line 3 of this worksheet here. Also enter the amount from line 5 on Form 7205,  
line 1, column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
4c.  
4d.  
4d.  
5.  
5.  
Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the  
United States. You are required to give us the information. We need it to ensure that you are complying with these laws  
and to allow us to figure and collect the right amount of tax.  
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act  
unless the form displays a valid OMB control number. Books or records relating to a form, or its instructions, must be  
retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax  
returns and return information are confidential, as required by section 6103.  
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden  
for all other taxpayers who file this form is shown below.  
Recordkeeping .  
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51 min.  
10 min.  
Preparing, copying, assembling, and sending the form to the IRS.  
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. You can send us comments from IRS.gov/FormComments. Or you can write to the  
Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.  
Instructions for Form 7205 (Rev. December 2023)  
5