Schedule B 8836 Third Party Affidavit

Caution: DRAFT FORM
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It is subject to change and OMB approval before it
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Form

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8835, PAGE 1 OF 4
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") 3 279mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

8835

Department of the Treasury
Internal Revenue Service

Name(s) shown on return

Action

Date

Signature

O.K. to print
Revised proofs
requested

OMB No. 1545-1362

Renewable Electricity, Refined Coal,
and Indian Coal Production Credit

2006

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Attachment
Sequence No.

Attach to your tax return.

95

Identifying number

Section A. Electricity produced at qualified facilities placed in service prior to October 23, 2004
1
2
3
4
5
6
7
8
9
10
11
12

Kilowatt-hours produced and sold (see instructions)
3 0.019
$
Phaseout adjustment (see instructions)
3
Credit before reduction. Subtract line 2 from line 1
Reduction for government grants, subsidized financing, and other credits:
Total of government grants, proceeds of tax-exempt government obligations, subsidized energy financing,
and any federal tax credits allowed for the project for this and all prior tax years (see instructions)
Total of additions to the capital account for the project for this and all prior tax years
Divide line 4 by line 5. Show as a decimal carried to at least 4 places
Multiply line 3 by line 6
Subtract line 7 from line 3
Section A, renewable electricity production credit from partnerships, S corporations,
cooperatives, estates, and trusts
Add lines 8 and 9. Cooperatives, estates, and trusts, go to line 11; partnerships and S corporations,
report this amount on Schedule K; all others, report this amount on Form 3800, line 1h
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions)
Cooperatives, estates, and trusts. Subtract line 11 from line 10. Report the credit on
Form 3800, line 1h

1
2
3

4
5
6
7
8

.

9

10
11
12

Section B. Electricity and refined coal produced at qualified facilities placed in service after
Part I

1

2
3
4
5
6
7
8
9
10
11
12
13
14
15

16
17
18
19
20
21

October 22, 2004, and Indian coal produced at facilities placed in service after August 8, 2005
Current Year Credit

Electricity produced at qualified facilities using wind, closed-loop biomass not modified
for co-fire purposes, geothermal, and solar
Kilowatt-hours produced and sold (see instructions)
3 0.019
Electricity produced at qualified facilities using open-loop biomass, small irrigation power,
landfill gas, trash combustion, and hydropower
Kilowatt-hours produced and sold (see instructions)
3
.01
Add lines 1 and 2
$
Phaseout adjustment (see instructions)
3
Subtract line 4 from line 3
Refined coal produced at a qualified refined coal production facility
3 $5.679
Tons produced and sold (see instructions)
$
3
Phaseout adjustment (see instructions)
Subtract line 7 from line 6
Indian Coal produced at a qualified Indian coal production facility
Tons produced and sold (see instructions)
3
$1.50
Credit before reduction. Add lines 5, 8, and 9
Reduction for government grants, subsidized financing, and other credits:
Total of government grants, proceeds of tax-exempt government obligations, subsidized energy financing,
and any federal tax credits allowed for the project for this and all prior tax years (see instructions)
Total of additions to the capital account for the project for this and all prior tax years
Divide line 11 by line 12. Show as a decimal carried to at least 4 places
Multiply line 10 by the lesser of 1⁄ 2 or line 13
Subtract line 14 from line 10
Electricity produced at qualified closed-loop biomass facilities modified to co-fire with
coal, other biomass, or both
Thermal content of closed-loop biomass used in the facilities
Thermal content of all fuels used in the facilities
Divide line 16 by line 17. Show as a decimal carried to at least two places
Kilowatt-hours produced and sold (see instructions)
3 0.019
Multiply line 19 by line 18
Phaseout adjustment (see instructions)
$
3

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 14954R

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9
10

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Form

8835

(2006)

4
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8835, PAGE 2 OF 4
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") 3 279mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8835 (2006)

Part I

Continued

Page

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22
23

Subtract line 21 from line 20
Section B, renewable electricity, refined coal, and Indian coal production credit from partnerships,
S corporations, cooperatives, estates, and trusts

24

Add lines 15, 22, and 23. Partnerships and S corporations, report this amount on Schedule K;
all others continue to line 25

25

Renewable electricity, refined coal, and Indian coal production credit included on line 24 from
passive activities (see instructions)
Subtract line 25 from line 24
Renewable electricity, refined coal, and Indian coal production credit allowed for 2006 from a
passive activity (see instructions)
Carryforward of renewable electricity and refined coal production credit to 2006. (Note. If you
have a credit from Form 8884, see instructions.)
Carryback of renewable electricity, refined coal, and Indian coal production credit from 2007 (see
instructions)
Add lines 26 through 29. (Note. If you also have a credit from Form 6478, see instructions.)
Cooperatives, estates, and trusts, go to line 31; all others, go to Part II
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions)
Cooperatives, estates, and trusts. Subtract line 31 from line 30. Use this amount to complete Part II

26
27
28
29
30
31
32

Part II
33
34
35
36a
b
c
d
e
f
37
38
39
40
41
42
43

Allowable Credit

2

Regular tax before credits (see instructions)
Alternative minimum tax (see instructions)
Add lines 33 and 34
36a
Foreign tax credit
Credits from Form 1040, lines 48 through 54 (or Form 1040NR, lines
36b
45 through 49)
36c
Qualified electric vehicle credit (Form 8834, line 20)
36d
Alternative motor vehicle credit (Form 8910, line 18)
36e
Alternative fuel vehicle refueling property credit (Form 8911, line 19)
Add lines 36a through 36e
Net income tax. Subtract line 36f from line 35. If zero, skip lines 38 through 41 and enter-0- on line 42
Net regular tax. Subtract line 36f from line 33. If zero or less, enter -0Enter 25% (.25) of the excess, if any, of line 38 over $25,000 (see instructions)
Subtract line 39 from line 37. If zero or less, enter -0General business credit (see instructions)
Subtract line 41 from line 40. If zero or less, enter -0Credit allowed for the current year. Cooperatives, estates, and trusts. Enter the smaller of
line 32 or line 42. Report this amount on Form 1041, Schedule G, line 2c; or Form 1120-C,
Schedule J, line 5c. If line 42 is smaller than line 32, see instructions. All others. Enter the smaller
of line 30 or line 42. Report this amount on Form 1040, line 55; Form 1040NR, line 50; Form 1120,
Schedule J, line 5c; Form 1120-A, Part I, line 2; or the applicable line of your return. If line 42 is
smaller than line 30, see instructions

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25
26
27
28
29

30
31
32

33
34
35

36f
37
38
39
40
41
42

43

Form

8835

(2006)