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Instruções para o formulário 7210

Instruções para o formulário 7210, crédito de produção de hidrogênio limpo

Rev. 2023

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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  
!
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  
production facility. See Facility Information, later.  
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  
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 and electing taxpayers.  
See Credit transfers, later.  
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  
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  
Feb 23, 2024  
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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  
facility. To register, go to IRS.gov/Credits-Deductions/  
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  
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  
January 29, 2023, and which satisfies the prevailing wage  
requirements with respect to any alterations or repairs  
occurring after January 29, 2023. See Notice 2022-61.  
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  
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  
The alteration or repair of such facility (with respect to  
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  
(Physical Work Test), or  
By paying or incurring 5% or more of the total cost of  
the facility (Five Percent Safe Harbor).  
Apprenticeship Requirements  
See Notice 2022-61 for more information.  
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  
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  
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  
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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qualified clean hydrogen production facility. See IRS.gov/  
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  
beginning of construction, earlier, and Notice 2022-61 for  
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  
the Secretary of Labor. See Notice 2022-61 for more  
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  
Part I, line 5, for Additional information, earlier. Otherwise,  
enter the amount from line 9.  
4
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,  
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  
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)  
5