Pilih bahasa

Instruksi untuk Form 7213

Instruksi untuk Form 7213, Kredit Produksi Tenaga Nuklir

Artikelnr. 2023

Formulir Terkait

Detail
Format Berkas PDF
Ukuran 154.7 KB
Unduh
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  
payment of income tax. See Applicable entities, later.  
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  
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 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  
an eligible project partner. See Transfer of Credit by  
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)  
2
   
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  
taxpayer that owns the qualified facility. See Credit  
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  
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  
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)  
4
       
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  
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  
allocated to you by the IRS. See Facility limitation, earlier.  
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  
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  
qualify, enter the amount from line 10. See Prevailing  
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  
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 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