Justification of Changes

2007 Form 8907 Major Changes
On the Form
1] The years are updated in the usual places and at the heading of columns (a),
(b), and (c).
2] Column (d) is removed because there is no provision for claiming the credit
with respect to fuel other than qualified coke and coke gas sold beyond
12/31/2007 at this time (IRC 45K(f)(1)(B) and (e)(2)). All references to column (d)
are removed from the form.
3] The Form 3800 line reference on lines 14 and 16 is changed from "1s" to "1p"
because the lines on the 2007 Form 3800 are renamed.

In the Instructions
1] What’s New is deleted as it was outdated. The first two paragraphs are
removed and the third one, regarding who can report the credit directly on Form
3800, is re-positioned under Purpose of Form. The Form 3800 line reference in
the repositioned paragraph is changed from "1s" to "1p" because the lines on the
2007 Form 3800 are renamed.
2] The area, Changes to the Nonconventional Source Fuel Credit, is deleted
as it was outdated.
3] In the second column on page 2, a new bullet is added under Coke and coke
gas to reflect IRC section 45K(f)(2), which says the original use of a production
facility must begin with the taxpayer. In the second bullet, "January 1, 1998," is
corrected to read "June 30, 1998."
4] Several changes are made to the Line 4 instructions to make it pertain to coke
and coke gas alone because there is no provision for claiming the credit with
respect to any other fuel sold beyond 12/31/2007 at this time.
3] The years are updated in the usual places.