Instrukcje dotyczące formularza 7210
Instrukcje dotyczące formularza 7210, Kredyt produkcyjny czystego wodoru
Rev. 2023 r
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- Formularz 7210 - Kredyt produkcyjny czystego wodoru
Department of the Treasury
Internal Revenue Service
2023
Instructions for Form 7210
Clean Hydrogen Production Credit
Section references are to the Internal Revenue Code
unless otherwise noted.
You must attach (a) the required verification
report, and (b) if you are either petitioning for or
using a provisional emissions rate, a copy of the
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CAUTION
Future Developments
documentation obtained from the Department of Energy
providing an emissions value.
For the latest information about developments related to
Form 7210 and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
There is a statutory prohibition in section 45V that
disallows the section 45V credit for any qualified clean
hydrogen produced at a facility that includes carbon
capture equipment for which the section 45Q credit is
allowed to any taxpayer for the tax year or any prior tax
year.
What’s New
New Form 7210. Beginning in 2023, new Form 7210,
Clean Hydrogen Production Credit, will be used to claim
the section 45V clean hydrogen production credit.
Facility information. As a result of recent tax law
changes, Form 7210 and its instructions were developed
to require separate information and calculation of the
clean hydrogen production credit for each qualified
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 clean hydrogen production credit as a payment of
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 and electing taxpayers.
Electing taxpayers. For tax years beginning after 2022,
taxpayers, partnerships, and S corporations, electing to be
treated as applicable entities, can elect to treat the clean
hydrogen production credit as a payment of income tax.
entities, later.
How to Claim the Credit
To qualify for the credit, the clean hydrogen must be
produced in either the United States (as defined in section
638(1)) or a territory of the United States (as defined in
section 638(2)), for its sale or use, in the ordinary course
of a trade or business of the taxpayer. Additionally, the
production and sale or use of such clean hydrogen must
be verified by an unrelated party.
File a separate Form 7210 for each qualified clean
hydrogen production facility for which you claim the
section 45V credit. Complete Part I to report facility
information and the appropriate lines of Parts II, III, and IV
(if applicable) to calculate your clean hydrogen production
credit for such facility. If you claimed a credit for a qualified
clean hydrogen production facility and also received a
Schedule K-1 for a section 45V credit from a partnership
or S corporation, you must file a separate Form 7210 to
report your distributive share of any credit from these other
sources. Enter “Credit from partnerships and S
corporations” on the separate Form 7210, Part I, line 2a,
and enter the total credit amount on Part IV, line 11.
Partnerships and S corporations. You must complete
and attach a separate Form 7210 for each facility or
property to your return even if (1) you cannot claim the
credit, (2) you did not elect to treat the clean hydrogen
production credit as a payment under section 6417, or (3)
you did not elect to transfer the clean hydrogen production
credit (or portion thereof) under section 6418.
Partnerships and S corporations that own and operate
a qualified clean hydrogen production facility must file a
separate Form 7210. All others are generally not required
to complete or file this form if their only source for this
credit is from a partnership or S corporation. Instead, they
can report this credit directly on Form 3800, General
Business Credit.
Pre-filing registration. The IRS has established a
pre-filing registration that must be completed prior to
electing payment or transfer of the clean hydrogen
production credit. See Pre-filing registration requirement
for payments or transfers, later.
General Instructions
Purpose of Form
Use a separate Form 7210 to claim the section 45V credit
for the production of qualified clean hydrogen produced
after 2022 at each qualified clean hydrogen production
facility during the 10-year period beginning on the date the
facility is originally placed in service.
Amount of Credit
The clean hydrogen production credit for any tax year is
adjusted annually for inflation. The credit is calculated by
multiplying an applicable amount by the kilograms of
qualified clean hydrogen produced. The applicable
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amount ranges from $0.12 to $0.60 per kilogram
depending on the level of lifecycle greenhouse gas
emissions associated with the production of the hydrogen.
The credit is multiplied by 5 if the qualified clean hydrogen
production facility meets certain prevailing wage and
apprenticeship requirements.
Your election to treat the credit as a payment generally
applies to 2023 and any subsequent year during the
10-year period beginning on the date such facility was
originally placed in service. You must obtain an
IRS-issued registration number for the facility in 2023 and
each of the succeeding years.
Taxpayers electing to be treated as applicable enti-
ties. If you aren’t an applicable entity, you can also elect
to treat the credit as a payment of taxes on your return.
Section 6417(d)(1)(B) allows an electing taxpayer,
including a partnership or an S corporation under section
6417(c), to treat the credit for the production of clean
hydrogen at a qualified facility as a payment or deemed
payment of taxes.
For a discussion of who is considered an electing
taxpayer, see 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.
For information regarding calculating the lifecycle
greenhouse gas emissions rate for purposes of
determining the amount of the section 45V credit, see
Applicable Percentage
The credit in any tax year is calculated by multiplying an
amount equal to $0.60 per kilogram (kg) of qualified clean
hydrogen produced by an applicable percentage based
on the resulting lifecycle greenhouse gas emissions as
follows.
Applicable Amount
Emissions (kg of CO2e per kg of
qualified clean hydrogen)
Applicable
Percentage (%)
Applicable
If you make a section 6417(d)(1)(B) election, the
election generally applies to 2023 and the 4 succeeding
years (unless you revoke your election).
Amount (per kg of
qualified clean
hydrogen)
less than 0.45
0.45 to less than 1.5
1.5 to less than 2.5
100%
33.4%
25%
$0.60
$0.20
$0.15
$0.12
Credit transfers. For tax years beginning after 2022,
under section 6418, eligible taxpayers, partnerships, and
S corporations that don’t elect payment can elect to
transfer all or part of the clean hydrogen production 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. For
more information on credit transfers, see Transfer of
Eligible Credits Under Section 6418 in the Instructions for
Form 3800.
2.5 to not greater than 4.0
20%
The $0.60 amount is adjusted by multiplying the
amount by the inflation adjustment factor for the calendar
year in which the qualified clean hydrogen is produced. If
this adjusted amount is not a multiple of 0.1 cent, the
amount must be rounded to the nearest multiple of 0.1
cent.
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 clean hydrogen production credit
figured in Part II, you must complete a pre-filing
registration for each qualified clean hydrogen production
Pub. 5884, 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.
In the case of any hydrogen for which an emissions rate
has not been determined, a taxpayer producing such
hydrogen may file a petition with the Secretary of the
Treasury to determine the emissions rate with respect to
such hydrogen.
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
may elect to treat the clean hydrogen production credit for
a qualified clean hydrogen production facility originally
placed in service after December 31, 2012, as a payment
of income tax. Resulting overpayments may result in
refunds.
Credit Reduced for Tax-Exempt Bonds
Applicable entities making the elective payment
election for the clean hydrogen production credit must file
the following:
The credit is reduced by an amount that is the product of
the credit amount otherwise determined for the tax year
and the lesser of 15% or a fraction determined for the tax
year. 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 which 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.
Form 7210 and any applicable attachments,
Form 3800, General Business Credit, and
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Form 990-T, Exempt Organization Business Income Tax
Return, or other applicable income tax return.
For a discussion of what is considered 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.
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Instructions for Form 7210 (2023)
Increased Credit Amount for Qualified Clean
Hydrogen Production Facilities
In the case of any qualified clean hydrogen production
facility that satisfies one of the following requirements, the
amount of the credit described above is multiplied by 5.
Definitions
The following definitions apply for qualified clean
hydrogen.
A facility the construction of which begins prior to
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January 29, 2023, and which satisfies the prevailing wage
requirements with respect to any alterations or repairs
Lifecycle greenhouse gas emissions has the same
meaning given such term under section 211(o)(1)(H) of
the Clean Air Act.
A facility which satisfies the prevailing wage and
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apprenticeship requirements.
Qualified clean hydrogen means hydrogen that is
produced through a process that results in a lifecycle
greenhouse gas emissions rate of not greater than 4
kilograms of CO2e per kilogram of hydrogen that is
produced (1) in the United States (as defined in section
638(1)) or a United States territory (having the meaning of
the term “possession”as defined in section 638(2)), (2) in
the ordinary course of a trade or business of the taxpayer,
and (3) for sale or use and for which production and sale
or use of such hydrogen is verified by an unrelated party.
Prevailing Wage Requirements
To meet the prevailing wage requirements with respect to
any qualified clean hydrogen production facility, a taxpayer
must ensure that any laborers and mechanics employed
by the taxpayer or any contractor or subcontractor in:
The construction of such facility, and
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The alteration or repair of such facility (with respect to
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any tax year, for any portion of such tax year that is within
the 10-year period beginning on the date the 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, United States Code. Correction and
penalty mechanisms for a taxpayer's failure to satisfy the
prevailing wage requirements are set forth under section
45(b)(7)(B).
Qualified clean hydrogen production facility means
a facility owned by the taxpayer, which produces qualified
clean hydrogen, and the construction of which begins
before 2033.
Establishing beginning of construction. A taxpayer
may establish that construction of a facility begins:
By starting physical work of a significant nature
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(Physical Work Test), or
By paying or incurring 5% or more of the total cost of
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the facility (Five Percent Safe Harbor).
Apprenticeship Requirements
To meet the apprenticeship requirements, taxpayers must
ensure that, with respect to the construction of any
qualified clean hydrogen production 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.
Modification of Existing Facilities. For purposes of the
credit availability period, in the case of any facility that was
originally placed in service before 2023, and prior to the
modification to produce qualified clean hydrogen did not
produce qualified clean hydrogen, and such facility is
modified after December 31, 2022, to produce qualified
clean hydrogen and the amounts paid or incurred with
respect to such modification are properly chargeable to
the capital account of the taxpayer, then such facility shall
be deemed to have been originally placed in service as of
the date that the property required to complete the
modification to produce qualified clean hydrogen is placed
in service.
No overlap with section 45Q credits. No section 45V
credit is allowed with respect to any qualified clean
hydrogen produced at a facility that includes carbon
capture equipment for which a credit is allowed to any
taxpayer under section 45Q for the tax year or any prior
tax year.
The apprenticeship requirements of IRA 2022 include
three components: a labor hours requirement, a ratio
requirement, and a participation requirement.
Under the labor hours requirement, the taxpayer must
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ensure that, depending on when construction began,
12.5% to 15% of the total labor hours performed in the
construction, alteration, or repair of the qualified clean
hydrogen production facility are performed by qualified
apprentices from a registered apprenticeship program.
Under the ratio requirement, the taxpayer must ensure
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that the applicable ratio of apprentices to journey-workers
established by the registered apprenticeship program are
met for apprentices working on the qualified clean
hydrogen production facility each day.
Specific Instructions
Part I—Facility Information
Line 1
Under the participation requirement, any taxpayer (or
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contractor or subcontractor) that employs 4 or more
laborers or mechanics in the construction, alteration, or
repair of the qualified facility must also hire at least 1
qualified apprentice.
If you are making an elective payment election or making
an election to transfer the clean hydrogen production
credit (or a portion thereof), enter your pre-filing
For further information on the prevailing wage and
apprenticeship requirements, go to IRS.gov/Frequently
registration number that you received from the IRS for the
Instructions for Form 7210 (2023)
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29, 2023, the construction of which began before January
29, 2023, include the following:
a. The location and type of the qualified clean
Line 2a
hydrogen production facility.
Enter the address of the facility or property. Enter the
name of the qualified clean hydrogen production facility or
a detailed technical description of the facility or property.
b. The applicable wage determinations for each
classification of laborer and mechanic who performed
work on the construction, alteration, or repair of the facility.
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.
e. The wages paid and hours worked by qualified
apprentices for each of the laborer or mechanic
classifications engaged in the construction of the facility.
f. The total labor hours for the construction of the
facility by any laborer or mechanic employed by the
taxpayer or any contractor or subcontractor.
Line 2b
If the qualified clean hydrogen production facility doesn’t
have an address, enter the coordinates of the facility or
property (longitude and latitude) on line 2b. If you entered
a registration number on line 1, this information should
correspond to the information provided to obtain a
registration number for such facility.
Line 3
Enter the date construction began. See Establishing
more information. For the modification of an existing
facility, enter the date that you began construction to
modify and improve the existing facility to produce
qualified clean hydrogen.
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 this statement, including
Line 4
Enter the date the qualified clean hydrogen production
facility was originally placed in service.
You may only claim the clean hydrogen production
accompanying documents, and to the best of my
knowledge and belief, the facts presented in support of
this statement are true, correct, and complete.”
credit after 2022 at a qualified clean hydrogen
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CAUTION
production facility for the 10-year period beginning
on the date the facility or modification of an existing facility
is originally placed in service.
Applicable wage determinations means the wage
listed for a particular classification of laborer or mechanic
on the applicable wage determination for the type of
construction and the geographic area, as determined by
information.
Line 5
Check the box if you are eligible for the increased credit
amount for the qualified clean hydrogen production facility
and attach the required information. See Increased Credit
Facilities, earlier.
Part II—Clean Hydrogen Production
Enter the applicable amount multiplied by the kilograms of
qualified clean hydrogen produced based on the lifecycle
greenhouse gas emissions rate that results from the
production of qualified clean hydrogen. See Applicable
Percentage, earlier.
Additional information. If you checked the box on line 5
and entered an increased amount on line 10, you must
also attach a statement to Form 7210 that includes the
following information to claim the increased credit amount
for the qualified clean hydrogen production facility. You
must attach a separate statement for each qualified clean
hydrogen production facility. The statement must include
the following information.
Part III—Credit Reduced for
Tax-Exempt Bonds
Line 8
1. Your name and taxpayer identification number, the
facility description, and the IRS-issued registration
number (if applicable) from Part I.
2. For each qualified clean hydrogen production facility
that began construction before January 29, 2023, 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 and satisfied the
prevailing wage requirements with respect to an alteration
or repair that occurs after January 29, 2023.
3. For each qualified clean hydrogen production facility
or modification to an existing facility (1) that began
construction on or after January 29, 2023, or (2) an
alteration or repair that occurs at a facility after January
Calculate the reduction of credit for tax-exempt bonds with
respect to a qualified clean hydrogen production facility.
Part IV—Clean Hydrogen Production
Credit
Line 10
If you checked the box on line 5 in Part I, multiply the
amount on Part III, line 9, by 5.0. See the instructions for
enter the amount from line 9.
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Instructions for Form 7210 (2023)
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.
Line 11
Enter the total clean hydrogen production credit amount
from your distributive share reported on:
Schedule K-1 (Form 1065), Partner’s Share of Income,
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Deductions, Credits, etc., box 15 (code Y).
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.
Schedule K-1 (Form 1120-S), Shareholder’s Share of
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Income, Deductions, Credits, etc., box 13 (code Y).
If you are separately calculating a section 45V credit
and are also reporting your distributive share of a section
45V credit from a lower-tier entity, enter your distributive
share amount as “Credit from pass-through entities” on
Form 7210, Part I, line 2a. All others not calculating a
separate section 45V credit can report their distributive
share directly on Form 3800, Part III, line 1g.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
burden for individual and business taxpayers filing this
form is approved under OMB control numbers 1545-0123
and 1545-0047 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.
Line 12
Add lines 10 and 11. If you are a partnership or S
corporation and you elect payment under section 6417(c)
for any clean hydrogen production credit, report the
amount with respect to a qualified clean hydrogen
production facility on Form 3800, Part III, line 1g. Don’t
report the total credit amount on Schedule K.
Recordkeeping
Learning about the law or the form
Preparing and sending the form to the IRS
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4 hr., 46 min.
18 min.
If you are an eligible taxpayer, including a partnership
or S corporation, and elect to transfer any clean hydrogen
production credit (or portion thereof), report the entire
amount of the clean hydrogen production credit with
respect to a qualified clean hydrogen production facility on
Form 3800, Part III, line 1g. You must also attach
additional information to Form 3800, Part III, line 1g. See
the Instructions for Form 3800.
23 min.
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.
Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue
Instructions for Form 7210 (2023)
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