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Formulář 8835 Návod

Pokyny pro formulář 8835, Obnovitelná elektřina, rafinované uhlí a indické uhlí

Rev. 2023

Související formuláře

  • Formulář 8835 - Obnovitelná elektřina, rafinované uhlí a indický úvěr na výrobu uhlí
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Department of the Treasury  
Internal Revenue Service  
2023  
Instructions for Form 8835  
Renewable Electricity Production Credit  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
Extended and modified the existing production credit for  
applicable renewable energy. Form 8835 will be used by  
filers to claim the section 45 credit for existing and new  
facilities.  
Future Developments  
Solar energy facilities placed in service after 2021 are  
For the latest information about developments related to  
Form 8835 and its instructions, such as legislation  
enacted after they were published, go to IRS.gov/  
reinstated as eligible for the credit.  
Facilities satisfying the Prevailing Wage and  
requirements are eligible to increase the credit.  
What’s New  
Expired credits. The credit period for refined coal  
produced at a refined coal production facility and Indian  
coal produced at an Indian coal production facility expired  
after 2021. Accordingly, the title of Form 8835 has been  
changed to “Renewable Electricity Production Credit.”  
Credit amounts. The Inflation Reduction Act of 2022  
(IRA 2022) changed the manner in which section 45 credit  
amounts are calculated on the sale of electricity produced  
in any qualified facility placed in service after December  
31, 2021. For more information, see Notice 2023-51,  
General Instructions  
Credit reduced for tax-exempt bonds. Section 45(b)(3)  
modifies the credit rate reduction for grants, subsidized  
energy financing, and other credits, and changes the  
later.  
Clean hydrogen production credit. This credit has  
been removed from this form and will now be claimed on  
Form 7210, Clean Hydrogen Production Credit. See the  
Instructions for Form 7210 for more information.  
Purpose of Form  
Use a separate Form 8835 to claim the credit for electricity  
that you produced from certain renewable resources at  
each qualified facility. Complete Part I to report facility  
information. Complete Part II to calculate the credit. The  
credit is allowed only for the sale of electricity produced in  
the United States or U.S. territories from qualified energy  
resources at a qualified facility.  
Facility information. Form 8835 and its instructions  
were changed to require separate information and  
computation of the renewable electricity production credit  
for each facility. See Facility Information, later.  
Taxpayers, applicable entities, partnerships, and S  
corporations must file a separate form for each qualified  
facility that is used in your trade or business to claim the  
credit. All others are generally not required to complete or  
file this form if their only source for this credit is from a  
partnership, S corporation, estate, trust, or cooperative.  
Instead, they can report their share of the credit directly on  
Form 3800, General Business Credit. The following  
exceptions apply.  
Offshore wind facility. The electricity produced at a  
qualified offshore wind facility will be claimed on line 1e.  
Tax-exempt and governmental entities. For tax years  
beginning after 2022, applicable entities (such as certain  
tax-exempt and governmental entities) can elect to treat  
the renewable electricity production credit as a payment of  
income tax. See Applicable entities, later.  
Credit transfers. For tax years beginning after 2022,  
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  
don't include applicable entities. See Credit transfers,  
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 renewable electricity  
You are an estate or trust and the source credit can be  
allocated to beneficiaries. For more details, see the  
instructions for Form 1041, Schedule K-1, box 13, code J.  
You are a cooperative and the source credit can or must  
be allocated to patrons. For more details, see the  
instructions for Form 1120-C, Schedule J, line 5c.  
Election To Treat a Qualified Facility as Energy  
Property  
Section 48(a)(5) provides an irrevocable election to treat  
qualified property (described in section 48(a)(5)(D)) that is  
part of a qualified investment credit facility (described in  
section 48(a)(5)(C)) as energy property eligible for the  
investment credit (reported on Form 3468, Investment  
Credit, Part VI) instead of a production credit reportable  
on this form. This election applies to a facility:  
Reminders  
Inflation Reduction Act of 2022 (IRA 2022). IRA 2022  
made several changes to the renewable electricity  
production credit.  
That is a qualified facility under section 45(d)(1), (2),  
(3), (4), (6), (7), (9), or (11) that is placed in service after  
2008 and the construction of which begins before 2025.  
Jan 25, 2024  
Cat. No. 55349M  
For which no credit has been allowed under section 45;  
1.4 cents per kWh on the sale of electricity produced from  
the qualified energy resources of open-loop biomass,  
landfill gas, trash, qualified hydropower, and marine and  
hydrokinetic energy.  
and  
For which a taxpayer has made an irrevocable election  
to treat the facility as energy property.  
Qualified facilities placed in service after 2021.  
See Notice 2009-52 and the Instructions for Form 3468  
for information on making the election. Notice 2009-52 is  
From qualified energy resources of wind, closed-loop  
biomass, geothermal energy, and solar energy, 0.55 cents  
per kWh, and 0.3 cents per kWh on the sale of electricity  
produced from the qualified energy resources of  
open-loop biomass, landfill gas, trash, qualified  
hydropower, and marine and hydrokinetic renewable  
energy.  
Coordination With Department of Treasury  
Grants  
If a grant is paid under the American Recovery and  
Reinvestment Act of 2009, section 1603 grant, for placing  
into service specified energy property (described in  
section 1603(d)), no production credit under section 45, or  
investment credit under section 48, is allowed for the  
property for the tax year in which the grant is made or any  
subsequent tax year. See section 48(d) for more  
information.  
Qualified facilities placed in service after 2022.  
From qualified energy resources of qualified hydropower  
and marine and hydrokinetic renewable energy, 0.55 cents  
per kWh.  
Applicable entities. For tax years beginning after 2022,  
applicable entities (as defined under section 6417(d)(1)  
(A)) that generally don't benefit from income tax credits  
can elect to treat the renewable electricity production  
credit for a facility originally placed in service after  
December 31, 2022, as a payment of income tax.  
Resulting overpayments may result in refunds.  
You may not partition the basis of property for which a  
section 1603 grant was received and claim a production  
credit under section 45 or investment credit under section  
48 for any part of the basis of that property. However, you  
must reduce the basis of the specified energy property by  
50% of the amount of the actual section 1603 grant.  
You may have to refigure the investment credit and  
recapture all or a portion of it if a section 1603 grant was  
made for section 48 property for which a credit was  
allowed for progress expenditures before the grant was  
made. Recapture is applicable to those amounts  
previously included in the qualified basis for an energy  
credit, including progress expenditures, that are also the  
basis for the section 1603 grant.  
Applicable entities making the elective payment  
election for the renewable electricity production credit  
must file the following:  
Form 8835 and any applicable attachments,  
Form 3800, General Business Credit, and  
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  
Applicable entity making an elective payment election on  
IRA 2022 credits in the Instructions for Form 3800. For  
more information on elective payment elections under  
section 6417, see Elective Payment of Certain Business  
Credits Under Section 6417 or Section 48D in the  
Instructions for Form 3800.  
Your election to treat the credit as a payment generally  
applies to 2023 and any subsequent year during the  
10-year period described in section 45(a)(2)(A)(ii) for such  
facility. You must obtain an IRS-issued registration number  
for the facility in 2023 and each of the succeeding years.  
Credit transfers. For tax years beginning after 2022,  
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 Transfer of Eligible Credits Under Section  
6418 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  
Inflation Reduction Act (IRA) and CHIPS Act of 2022  
(CHIPS) Pre-filing Registration Tool, for more information.  
Also see Registering for and Making Elective Payment  
and Transfer Elections in the Instructions for Form 3800.  
How To Figure the Credit  
Generally, the credit for electricity produced from qualified  
energy resources at a qualified facility during the 10-year  
period beginning on the date the facility was originally  
placed in service, and sold by you to an unrelated person  
during the tax year (see Definitions, later), is:  
0.3 cents per kilowatt-hour (kWh) for a qualified facility  
placed in service after 2021, or  
1.5 cents per kWh for a qualified facility placed in  
service before 2022.  
The credit for electricity produced is proportionately  
phased out over a 3-cent range when the reference price  
exceeds the 8-cent threshold price. The 0.3 or 1.5 cent  
credit rate and the 8-cent threshold price are adjusted for  
inflation. The reference price and the inflation adjustment  
factor (IAF) for each calendar year are published during  
the year in the Federal Register. If the reference price is  
equal to or less than the threshold price (adjusted by the  
IAF), there is no reduction. For electricity produced, if the  
reference price is 3 cents or more over the adjusted  
threshold price, there is no credit; if the reference price is  
more than the threshold price, but less than 3 cents over  
the adjusted threshold price, there is a phaseout  
adjustment on line 3 (Part II). For more information, see  
Federal Register 2023-13191.  
Credit rates. For calendar year 2023, the effective credit  
rate for electricity produced and sold is:  
Qualified facilities placed in service before 2022.  
From qualified energy resources of wind, closed-loop  
biomass, and geothermal energy, 2.8 cents per kWh; and  
2
Instructions for Form 8835 (2023)  
         
thermal energy conversion). See section 45(c)(10)(B) for  
exceptions.  
Definitions  
Construction of a Qualified Facility  
Qualified Facilities  
Two methods can be used to establish that construction of  
a qualified facility has begun.  
1. Physical Work Test is satisfied when physical work  
of a significant nature begins and other requirements are  
met.  
2. Five Percent Safe Harbor is satisfied when a  
taxpayer pays or incurs (within the meaning of Regulations  
sections 1.461-1(a)(1) and (2)) 5% or more of the total  
cost of the facility and meets certain other requirements.  
Note. IRA 2022 generally provides that the amendments  
to section 45 apply to facilities placed in service after  
2021. See section 13101(k) of P.L. 117-169.  
A qualified facility is any of the following facilities owned  
by you and used to produce electricity.  
Wind facility originally placed in service after 1993, the  
construction of which begins before 2025. This doesn't  
include any facility for which any qualified small wind  
energy property expenditure (as defined in section 25D(d)  
(4)) is used in determining the residential clean energy  
credit.  
In establishing the beginning of construction under  
either method, taxpayers must demonstrate either  
continuous construction or continuous efforts towards  
placing the facility in service. A taxpayer that places a  
qualified facility in service no more than 4 calendar years  
after the calendar year during which construction of the  
qualified facility began will be deemed to have satisfied  
this requirement. See Notice 2016-31 for more details.  
Closed-loop biomass facility originally placed in service  
after 1992, the construction of which begins before 2025.  
Closed-loop biomass facility modified to co-fire with  
coal or other biomass (or both), owned by the taxpayer  
and originally placed in service before 2025. The  
modification must be approved under the Biomass Power  
for Rural Development Programs or be part of a pilot  
project of the Commodity Credit Corporation as described  
in 65 Fed. Reg. 63052. The facility will be treated as  
modified before 2025, if the construction of the  
modification begins before 2025.  
Certain facilities may qualify for a longer period in which  
they must be placed in service due to significant national  
security concerns, developmental delays caused by the  
COVID-19 pandemic, or Offshore and Federal Land  
2021-05, and Notice 2021-41 for more details.  
Closed-loop biomass facility that is a new unit placed in  
service after October 3, 2008, in connection with a facility  
described in section 45(d)(2)(A)(i), but only to the extent  
of the increased amount of electricity produced at the  
facility by reason of the new unit.  
Resources means wind, closed-loop biomass,  
open-loop biomass, geothermal energy, solar energy,  
municipal solid waste, qualified hydropower production,  
and marine and hydrokinetic renewables.  
Open-loop biomass facility using cellulosic waste, the  
construction of which begins before 2025.  
Open-loop biomass facility using agricultural livestock  
Closed-loop biomass is any organic material from a  
plant that is planted exclusively for use at a qualified  
facility to produce electricity.  
waste nutrients originally placed in service after October  
22, 2004, the construction of which begins before 2025,  
and the nameplate capacity rating isn't less than 150  
kilowatts.  
Open-loop biomass is solid, nonhazardous, cellulosic  
waste material; lignin material; or agricultural livestock  
waste nutrients, as defined in section 45(c)(3). See Notice  
2008-60, 2008-30 I.R.B. 178, for rules related to  
Open-loop biomass facility that is a new unit placed in  
service after October 3, 2008, in connection with a facility  
described in section 45(d)(3)(A), but only to the extent of  
the increased amount of electricity produced at the facility  
by reason of the new unit.  
open-loop biomass, including an expanded definition of a  
qualified facility and rules related to sales.  
Geothermal facility originally placed in service after  
Geothermal energy is energy derived from a  
October 22, 2004, the construction of which begins before  
2025. The facility doesn't include any property described  
in section 48(a)(3), the basis of which is taken into  
account by you for purposes of determining the energy  
credit under section 48.  
geothermal deposit, as defined by section 613(e)(2).  
Municipal solid waste is solid waste, as defined  
under paragraph 27 of 42 U.S.C. 6903. Municipal solid  
waste doesn't include paper that is commonly recycled  
and that has been segregated from other solid waste (as  
so defined).  
Effective for solar energy facilities placed in service  
after 2021 for a facility using solar energy to produce  
electricity originally placed in service after October 22,  
2004, the construction of which begins before 2025. The  
facility doesn't include any property described in section  
48(a)(3), the basis of which is taken into account by you  
for purposes of determining the energy credit under  
section 48.  
Hydropower production means the incremental  
hydropower production for the tax year from any  
hydroelectric dam placed in service on or before August 8,  
2005, and the hydropower production from any  
nonhydroelectric dam described in section 45(c)(8)(C).  
Landfill gas or trash facility using municipal solid waste  
Marine and hydrokinetic renewable energy means  
energy derived from waves, tides, and currents in oceans,  
estuaries, and tidal areas; free-flowing water in rivers,  
lakes, and streams; free-flowing water in an irrigation  
system, canal, or other man-made channel, including  
projects that utilize nonmechanical structures to  
originally placed in service after October 22, 2004, the  
construction of which begins before 2025.  
Hydropower facility producing incremental hydroelectric  
production attributable to efficiency improvements or  
additions to capacity described in section 45(c)(8)(B)  
placed in service after August 8, 2005, that will be treated  
as placed in service before 2025, if the construction of the  
accelerate the flow of water for electric power production  
purposes; or differentials in ocean temperature (ocean  
Instructions for Form 8835 (2023)  
3
 
improvement or addition begins before 2025, and any  
other facility producing qualified hydroelectric production  
described in section 45(c)(8) placed in service after  
August 8, 2005, the construction of which begins before  
2025.  
biomass facilities, if the owner isn't the producer of the  
electricity, the lessee or the operator of the facility is  
eligible for the credit.  
Increased Credit Amount for Qualified Facilities  
Marine and hydrokinetic renewable energy facility  
In the case of any qualified facility that satisfies one of the  
following requirements below, the amount of the credit  
determined will be equal to such amount multiplied by 5.  
originally placed in service on or after October 3, 2008,  
the construction of which begins before 2025.  
A facility with a maximum net output of less than 1  
A qualified facility doesn't include:  
megawatt (as measured in alternating current).  
A facility the construction of which began prior to  
1. A landfill gas facility using municipal solid waste to  
produce electricity if the production from that facility is  
allowed as a credit under section 45K.  
2. A facility which produces electricity from gas  
produced by qualified biogas property (as defined in  
section 48(c)(7)) if a credit is allowed under section 48  
with respect to such property for the tax year or any prior  
tax year.  
January 29, 2023. See Notice 2022-61.  
A facility which satisfies the prevailing wage and  
apprenticeship requirements.  
Prevailing Wage and Apprenticeship  
Requirements  
Prevailing Wage Requirements  
Credit Period  
To meet the prevailing wage requirements with respect to  
any qualified facility, a taxpayer must ensure that any  
laborers and mechanics employed by the taxpayer or any  
contractor or subcontractor in:  
Credit period for facilities  
placed in service after August  
Eligible electricity production  
activity:  
8, 2005 (years from  
placed-in-service date):  
The construction of such facility, and  
The alteration or repair of such facility (with respect to  
Wind  
10  
10  
any tax year, for any portion of such tax year that is within  
the 10-year period beginning on the date the qualified  
facility is originally placed in service), 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, in accordance with Subchapter  
IV of chapter 31 of title 40, U.S.C. Section 45(b)(7)(B)  
provides correction and penalty mechanisms for a  
taxpayer's failure to satisfy the requirements under section  
45(b)(7)(A).  
Closed-loop biomass  
Open-loop biomass (including  
agricultural livestock waste  
nutrient facilities)  
10  
10  
10  
Geothermal  
Solar  
Municipal solid waste (including  
landfill gas facilities and trash  
combustion facilities)  
10  
10  
10  
Qualified hydropower  
Apprenticeship Requirements  
Marine and hydrokinetic  
To meet the apprenticeship requirements, taxpayers must  
ensure that, with respect to the construction of any  
qualified facility, not less than the applicable percentage of  
the total labor hours of the construction, alteration, or  
repair work (including such work performed by any  
contractor or subcontractor) with respect to such facility is,  
subject to section 45(b)(8)(B), performed by qualified  
apprentices (apprenticeship labor hour requirements).  
The apprenticeship requirements include three  
United States and U.S. territories include the seabed  
and subsoil of those submarine areas that are adjacent to  
the territorial waters over which the United States has  
exclusive rights according to international law.  
Credit Reduced for Tax-Exempt Bonds  
components: a labor-hours requirement, a ratio  
The credit rate reduction for grants, subsidized energy  
financing, and other credits was modified. As a result, the  
credit is reduced by an amount which is the product of the  
credit amount otherwise determined for the tax year and  
the lesser of 15% or a fraction. The numerator of the  
fraction is the sum, for the tax year and all prior tax years,  
of proceeds of an issue of any obligations the interest on  
which is exempt from tax under section 103 and that is  
used to provide financing for the qualified facility. The  
denominator of the fraction is the aggregate amount of  
additions to the capital account for the qualified facility for  
the tax year and all prior tax years as of the close of the  
tax year.  
requirement, and a participation requirement.  
The taxpayer must ensure that, depending on when  
construction began, 12.5% or 15% of the total labor-hours  
performed in the construction, alteration, or repair of the  
facility are performed by qualified apprentices from a  
registered apprenticeship program.  
The taxpayer must ensure that the applicable ratio of  
apprentices to journeyworkers established by the  
registered apprenticeship program are met for apprentices  
working on the facility each day.  
Any taxpayer (or contractor or subcontractor) that  
employs 4 or more laborers or mechanics in the  
construction, alteration, or repair of the facility must also  
hire at least one qualified apprentice.  
Who Can Take the Credit  
Generally, the owner of the facility is allowed the credit. In  
the case of closed-loop biomass facilities modified to  
co-fire with coal, other biomass, or both, and open-loop  
Beginning of construction. A facility must meet the  
prevailing wage and apprenticeship requirements to  
4
Instructions for Form 8835 (2023)  
   
receive the increased credit under section 45 if  
construction of the facility began on or after January 29,  
2023.  
Line 1  
If applicable, enter your pre-filing registration number for  
the facility that you received from the IRS. See Pre-filing  
Establishing beginning of construction. Two methods  
can be used to establish when construction of a qualified  
project has begun.  
Line 2a  
Enter a technical description of the facility or property that  
is an integral part of such facility that uses qualified  
resources to produce electricity. If the owner of the facility  
is different from the filer, also include the owner’s name  
and taxpayer identification number.  
Physical Work Test is satisfied when physical work of a  
significant nature begins and other requirements are met.  
Five Percent Safe Harbor is satisfied when a taxpayer  
pays or incurs 5% or more of the total cost of the qualified  
project and meets other requirements.  
See Notice 2022-61 for more information.  
Lines 3a and 3b  
Enter the address of the facility. If the facility does not have  
an address, enter the coordinates of the facility or property  
(longitude and latitude) on line 3b.  
Domestic Content Bonus Credit Amounts  
For qualified facilities placed in service after 2022, an  
additional bonus credit equal to 10% of the amount is  
provided for projects that meet a domestic content  
requirement. The domestic content bonus requires that  
certain steel, iron, and manufactured products used in the  
facility be domestically produced. The taxpayer needs to  
certify that any steel, iron, or manufactured product that is  
a component of the qualified facility (upon completion of  
construction) was produced in the United States (as  
determined under section 661 of title 49, CFR). See  
Notice 2023-38, available at IRS.gov/irb/  
Line 4  
Enter the date construction began. See Establishing  
more information.  
Line 8  
Check the appropriate box on line 8 and attach the  
required information to your timely filed return (including  
extensions) to claim the increased credit amount for the  
qualified facilities. You must attach a separate statement  
for each qualified facility.  
2023-22_IRB#NOT-2023-38 for more information about  
the domestic bonus credit guidance, including the  
Domestic Content Certification Statement.  
Additional information for increased credit amount. If  
you checked the “Yes” box in Part I, question 8a, 8b, or 8c,  
and entered an increased credit amount on Part II, line 9,  
you must also attach a statement to Form 8835 that  
includes 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 I.  
2. If you checked box 8a, a statement that the facility  
or property has a maximum net output of less than 1  
megawatt (as measured in alternating current).  
3. If you checked box 8b, a statement that you met the  
Continuity Requirement under the Physical Work Test or  
the Five Percent Safe Harbor to establish the beginning of  
construction (alteration or repairs) before January 29,  
2023.  
Energy Community  
For qualified facilities placed in service after 2022, if a  
facility is located in an energy community, the credit is  
increased by 10%. Energy community means (a) a  
brownfield site; (b) a metropolitan or non-metropolitan  
statistical area which has or had at any time during the  
period beginning in 2010, 0.17% or more direct  
employment or 25% or greater local tax revenues related  
to the extraction, processing, transport, or storage of coal,  
oil, or natural gas, and has an unemployment rate at or  
above the national average unemployment rate for the  
previous year; or (c) a census tract in which after  
December 31, 1999, a coal mine has closed, or after  
December 31, 2009, a coal-fired electric generating unit  
has been retired, or a census tract directly adjoining to any  
such census tract.  
See Notice 2023-29, available at IRS.gov/irb/  
2023-29_IRB#NOT-2023-29, Notice 2023-45, available at  
2023-47, available at IRS.gov/irb/  
4. If you checked box 8c, include the following.  
a. The location and type of the qualified facility.  
b. The applicable wage determinations (as defined  
below) for each classification of laborer and mechanic  
who performed work on the construction, alteration, or  
repair of the facility.  
2023-47_IRB#NOT-2023-47, for more information about  
the energy community bonus credit guidance under  
section 45.  
c. 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 construction, alteration, or repair of the  
facility.  
d. The number of laborers and mechanics who  
received correction payments as the result of any failure to  
pay the applicable prevailing wage rates.  
Specific Instructions  
Part I-Facility Information  
If you are claiming a production credit for a qualified facility  
that uses qualified resources to produce electricity on Part  
II, lines 1a–1j, you must complete Part I, Facility  
Information.  
e. The amount of penalty payments owed with respect  
to any failures to pay the applicable prevailing wage rates.  
Instructions for Form 8835 (2023)  
5
         
f. The wages paid and hours worked by qualified  
apprentices for each of the laborer or mechanic  
classifications engaged in the construction of the facility.  
g. The total labor hours for the construction of the  
project by any laborer or mechanic employed by the  
taxpayer or any contractor or subcontractor.  
h. The amount of hours for which you claim to have  
satisfied the apprenticeship requirements under the  
good-faith effort exception.  
i. The amount of penalty payments owed with respect  
to any failure to meet the labor-hours requirement or the  
participation requirement.  
Line 10  
Section 45(b)(11) provides an energy community bonus  
credit amount for a qualified facility by increasing the  
credit amount by 10% if the qualified facility is located in  
an energy community.  
See Energy Community; earlier, and Notice 2023-29,  
Notice 2023-45; and Notice 2023-47 for details and more  
information.  
Part II-Renewable Electricity Production  
Figure any renewable electricity credit from your trade or  
business in Part II, lines 1–13. Skip lines 1–13 if you are  
only claiming a credit that was allocated to you from an S  
corporation, partnership, cooperative, estate, or trust.  
5. 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  
Fiscal year taxpayers. If you have sales in 2023 and  
2024 and the credit rate on line 1 (or the phaseout  
adjustment on line 3) is different for 2024, make separate  
calculations for each line. Use the respective sales, credit  
rate, and phaseout adjustment for each calendar year.  
Enter the total of the calculation on the credit rate line  
(line 1) or the phaseout adjustment line (line 3). Attach the  
calculations to Form 8835 and write “FY” in the margin.  
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 wage 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.  
Line 1  
Enter the kilowatt-hours of electricity produced at the  
applicable qualified facilities and multiply by the applicable  
rate. See Credit rates, earlier. Fiscal year filers with 2024  
sales may have to refigure line 1, as explained under  
Fiscal year taxpayers above.  
Line 9  
If you checked line 9a to claim the domestic content  
bonus credit amount on Part II, line 10, you must also  
attach the domestic content certification statement below  
to Form 8835 with your return.  
Line 3  
Calendar year filers enter -0- on line 3. Fiscal year filers  
with sales in 2024 also enter -0- if the published 2024  
reference price is equal to or less than the 2024 adjusted  
threshold price. See How To Figure the Credit, earlier, to  
figure the adjustment.  
Notice 2023-38, available at IRS.gov/irb/  
2023-22_IRB#NOT-2023-38, for guidance with respect to  
the domestic content requirement.  
Lines 5a–5d  
Domestic Content Certification Statement  
The amounts for any tax year will be determined as of the  
close of the tax year. The credit reduced for tax-exempt  
bonds, as described earlier, reflects IRA 2022  
amendments applicable to facilities, whose construction  
began after August 16, 2022.  
You must attach a statement to Form 8835 for each  
Applicable Project in the year placed in service and a copy  
of the certification statement in each of the succeeding tax  
years. The certification statement must include the  
following information for the Applicable Project.  
Line 9  
1. Your name and taxpayer identification number  
If you checked the line 8a, 8b, or 8c box in Part I, multiply  
the amount on Part II, line 8, by 5.0. See Additional  
shown on the return.  
2. The facility description (including owner information,  
if different from filer) and the IRS-issued registration  
number (if applicable) of the Applicable Project from Part I.  
3. A statement that any steel, iron, or manufactured  
product that is a component of the facility (upon  
completion of construction) was produced in the United  
States (as determined under section 661 of Title 49, Code  
of Federal Regulations).  
4. 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 the information contained in this  
Domestic Content Certification Statement and to the best  
of my knowledge and belief, it is true, correct, and  
complete.”  
Line 10  
If you checked the line 9a box in Part I, multiply the  
amount on Part II, line 9, by 10%. See Domestic Content  
Line 11  
If you checked the line 10a box in Part I, multiply the  
amount on Part II, line 9, by 10%. See Energy Community,  
earlier.  
Line 13  
Elective payment phaseout for applicable entities. If  
you are making an elective payment election for a facility  
6
Instructions for Form 8835 (2023)  
   
whose construction began in calendar year 2024, and the  
facility does not satisfy the rules of section 45(b)(9)(B) or  
does not have a maximum net output of less than 1  
megawatt (as measured in alternating current (AC)),  
multiply line 12 by 90% (0.90).  
credit amount with respect to your facility on Form 3800,  
Part III, line 1f or 4e and not on Schedule K.  
Line 16  
Cooperative election to allocate credit to patrons. A  
cooperative described in section 1381(a) that is more than  
50% owned by agricultural producers or by entities owned  
by agricultural producers can elect to allocate any part of  
the credit among the patrons of the cooperative. The  
credit is allocated among the patrons eligible to share in  
patronage dividends on the basis of the quantity or value  
of business done with or for such patrons for the tax year.  
If the cooperative is subject to the passive activity rules,  
include on line 14 any renewable electricity, refined coal,  
and Indian coal production credit from passive activities  
disallowed for prior years and carried forward to this year.  
Complete Form 8810, Corporate Passive Activity Loss  
and Credit Limitations, to determine the allowed credits  
that can be allocated to patrons. For details, see the  
Instructions for Form 8810.  
The cooperative is deemed to have made the election  
by completing line 16, as applicable. However, the  
election isn't effective unless (a) made on a timely filed  
return (including extensions), and (b) the organization  
designates the apportionment in a written notice mailed to  
its patrons during the payment period described in section  
1382(d) or on Form 1099-PATR.  
If you timely file your return without making an election,  
you can still make the election by filing an amended return  
within 6 months of the due date of the return (excluding  
extensions). Enter “Filed pursuant to section 301.9100-2”  
on the amended return.  
Exception to elective payment phaseout. For  
facilities whose construction began during calendar year  
2024, Notice 2024-09 provides transitional procedures to  
claim the statutory exceptions to the elective payment  
phaseout related to the domestic content requirement.  
To substantiate your claim of exception to the elective  
payment phaseout, you must complete and attach a  
statement to Form 8835. The statement must say, under  
penalties of perjury, that you have reviewed the  
requirements for the increased cost exception and the  
non-availability exception under section 45(b)(10)(D), and  
have made a good faith determination that the qualified  
facility meets the requirements for the increased cost  
exception and/or the non-availability exception, as  
applicable. The statement must be signed by a person  
with the legal authority to bind the applicable entity in  
federal tax matters. For more information, see Notice  
2024-09.  
Line 14  
On a separate Form 8835, enter “Credits from  
Pass-Through Entities” on line 2a of Part I and report your  
total distributive share from:  
Schedule K-1 (Form 1065), Partner’s Share of Income,  
Deductions, Credits, etc., box 15 (code AB);  
Schedule K-1 (Form 1120-S), Shareholder’s Share of  
Income, Deductions, Credits, etc., box 13 (code AB);  
Schedule K-1 (Form 1041), Beneficiary’s Share of  
Income, Deductions, Credits, etc., box 13 (code J); and  
Once made, the election can’t be revoked.  
Form 1099-PATR, Taxable Distributions Received From  
Estates and trusts. Allocate the credit on line 15  
between the estate or trust and the beneficiaries in the  
same proportion as income was allocated and enter the  
beneficiaries’ share on line 16.  
Cooperatives, box 12.  
Partnerships and S corporations must enter the  
passed-through credits on line 14. Also, estates and trusts  
that can allocate the source credit to beneficiaries, and  
cooperatives that can allocate the credit to patrons, must  
enter the passed-through credits on line 14. Filers figuring  
credits on earlier lines of Form 8835 must enter the  
passed-through credits on line 14.  
If you are not a filer described above, and your only  
renewable election production credit are credits passed  
through to you, you can report the credits directly on Form  
3800, Part III, line 1f or line 4e, as applicable.  
If the estate or trust is subject to the passive activity  
rules, include on line 14 any renewable electricity, refined  
coal, and Indian coal 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.  
Partnerships and S corporations must always report on  
line 14 the above credits related to renewable electricity  
production. Also, estates and trusts that can allocate the  
source credit to beneficiaries and cooperatives that can  
allocate the credit to patrons must always report on line 14  
the above credits related to renewable electricity  
production. All other filers figuring a separate credit on  
earlier lines must also report the above credits on line 14.  
All others not using earlier lines to figure a separate credit  
can report the above credits directly on Form 3800, Part  
III, line 1f or line 4e.  
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.  
Line 15  
Partnerships and S corporations. If you are a  
partnership or S corporation electing to transfer energy  
credit with respect to a facility or property (or portion  
thereof) under section 6418(c), you must report the total  
The time needed to complete and file this form will vary  
depending on individual circumstances. The estimated  
Instructions for Form 8835 (2023)  
7
burden for individual and business taxpayers filing this  
form is approved under OMB control number 1545-0074  
and 1545-0123 and is included in the estimates shown in  
the instructions for their individual and business income  
tax return. The estimated burden for all other taxpayers  
who file this form is shown below.  
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.  
Recordkeeping  
Learning about the law or the form  
Preparing and sending the form to the IRS  
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10 hr., 45 min.  
3 hr., 10 min.  
3 hr., 29 min.  
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Instructions for Form 8835 (2023)