3468 Investment Credit

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3468

Investment Credit

Form
(Rev. December 2006)

Department of the Treasury
Internal Revenue Service (99)

Name(s) shown on return

1

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s
a
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0
f
0
a
2
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/
D /11
8
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OMB No. 1545-0155

䊳

Attach to your tax return. See instructions.

Attachment
Sequence No.

52

Identifying number

Rehabilitation credit (see instructions for requirements that must be met):
a Check this box if you are electing under section 47(d)(5) to take your qualified rehabilitation
expenditures into account for the tax year in which paid (or, for self-rehabilitated property,
when capitalized). See instructions. Note: This election applies to the current tax year and to
䊳
all later tax years. You may not revoke this election without IRS consent
b Enter the date on which the 24- or
/
/
/
/
60-month measuring period begins
and ends
c Enter the adjusted basis of the building as of the beginning date above
$
(or the first day of your holding period, if later)
d Enter the amount of the qualified rehabilitation expenditures incurred,
$
or treated as incurred, during the period on line 1b above
e
f
g
h
i
j
k

2
a
b

Enter the amount of qualified rehabilitation expenditures and multiply by the percentage shown:
$
Pre-1936 buildings located in the Gulf Opportunity Zone
× 13% (.13)
$
Other pre-1936 buildings
× 10% (.10)
× 26% (.26)
Certified historic structures located in the Gulf Opportunity Zone $
$
Other certified historic structures
× 20% (.20)
For properties identified on lines 1g or 1h, complete lines 1i and 1j
Enter the assigned NPS project number or the pass-through entity’s
employer identification number (see instructions)
Enter the date that the NPS approved the Request for Certification of
/
/
Completed Work (see instructions)
Rehabilitation credit from an electing large partnership (Schedule K-1 (Form 1065-B), box 9)
Energy credit:
Basis of property using geothermal energy placed in service during
2a
$
the tax year (see instructions)
× 10% (.10)
Basis of property using solar illumination or solar energy placed in service
2b
during the tax year (see instructions) $
× 30% (.30)

Qualified fuel cell property (see instructions):
c Basis of property installed during the tax
2c
year $
× 30% (.30)
d Kilowatt capacity of property in c
2d
䊳
above
× $1,000
e Enter the lesser of line 2c or 2d
Qualified microturbine property (see instructions):
f Basis of property installed during the tax
2f
year $
× 10% (.10)

1k

2e

g Kilowatt capacity of property in f
2g
䊳
above
× $200
2h
h Enter the lesser of line 2f or 2g
i Total. Add lines 2a, 2b, 2e, and 2h
3 Qualifying advanced coal project credit (see instructions):
a Basis of qualified investment in integrated gasification combined cycle property
3a
placed in service during the tax year $
× 20% (.20)
b Basis of qualified investment in property other than in a above placed
3b
$
in service during the tax year
× 15% (.15)
c Total. Add lines 3a and 3b
4 Qualifying gasification project credit (see instructions). Basis of qualified investment in property placed in
$
service during the tax year
× 20% (.20)
5 Credit from cooperatives. Enter the unused investment credit from cooperatives
6 Add lines 1e through 1h, 1k, 2i, 3c, 4, and 5. Report this amount on the applicable line of
Form 3800 (e.g., line 1a of the 2006 Form 3800)
For Paperwork Reduction Act Notice, see instructions.

1e
1f
1g
1h

Cat. No. 12276E

2i

3c
4
5
6
Form

3468

(Rev. 12-2006)