Form 8835 Renewable Electricity, Refined Coal, and Indian Coal Pro

Form

8835

OMB No. 1545-1362

Renewable Electricity, Refined Coal,
and Indian Coal Production Credit

Department of the Treasury
Internal Revenue Service

©

2007

Attachment
Sequence No.

Attach to your tax return.

Name(s) shown on return

8

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 0.02
$
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 1f
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 1f

1
2
3

4
5
6
7
8

.

9

0.021

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

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, geothermal,
and solar
Kilowatt-hours produced and sold (see instructions)
0.02
3
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
$6.061
Refined coal produced at a qualified refined coal production facility
3 $5.877
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
$1.589
Tons produced and sold (see instructions)
3 $1.544
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
Section B renewable electricity, refined coal, and Indian coal production credit from partnerships,
S corporations, cooperatives, estates, and trusts

1

2
3
4
5
6
7
8
9
10

11
12
13
14
15
16

Add lines 15 and 16. Partnerships and S corporations, report this amount on Schedule K; all
others continue to line 18

17

Renewable electricity, refined coal, and Indian coal production credit included on line 17 from
passive activities (see instructions)
Subtract line 18 from line 17

18
19

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 14954R

.

Form

8835

(2007)

2008

2008
Form 8835 (2007)

Part I
20
21
22
23
24
25

Renewable electricity, refined coal, and Indian coal production credit allowed for 2007 from a
passive activity (see instructions)
Carryforward of renewable electricity, refined coal, and Indian coal production credit to 2007.
Carryback of renewable electricity, refined coal, and Indian coal production credit from 2008 (see
instructions)
2009
Add lines 19 through 22. Cooperatives, estates, and trusts, go to line 24; 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 24 from line 23. Use this amount to complete Part II

Part II
26
27
28
29a
b
c
d
e
f
30
31
32
33
34a
b
c
d
e
35
36

54/49

Page

2

Continued
20
21
22
23
24
25

Allowable Credit

Regular tax before credits (see instructions)
Personal credits from Form 1040 or Form
Alternative minimum tax (see instructions)
1040NR (see instructions)
Add lines 26 and 27
Credits from Form 1040, lines 47 through 50 and 52 through 54 (or
29a
Form 1040NR, lines 44, 45, and 47 through 49)
29b
Foreign tax credit
29c
Credits from Forms 5735 and 8834
29d
Non-business alternative motor vehicle credit (Form 8910, line 18)
29e
Non-business alternative fuel vehicle refueling property credit (Form 8911, line 19)

26
27
28

Add lines 29a through 29e
Net income tax. Subtract line 29f from line 28. If zero, skip lines 31 through 34 and enter-0- on line 35
Net regular tax. Subtract line 29f from line 26. If zero or less, enter -0Enter 25% (.25) of the excess, if any, of line 31 over $25,000 (see instructions)
Subtract line 32 from line 30. If zero or less, enter -034a
General business credit (Form 3800, line 19)
34b
Empowerment zone and renewal community employment credit (Form 8844, line 26)
34c
Work opportunity credit (Form 5884, line 22) 23
34d
Alcohol fuels credit (Form 6478, line 24)

29f
30
31
32
33

Add lines 34a through 34d
Subtract line 34e from line 33. If zero or less, enter -0-

34e
35

XX

Credit allowed for the current year. Cooperatives, estates, and trusts. Enter the smaller of line 25
or line 35. Report this amount on Form 1041, Schedule G, line 2c; or Form 1120-C, Schedule J, line 5c.
If line 35 is smaller than line 25, see instructions. All others. Enter the smaller of line 23 or line 35. Report
this amount on Form 1040, line 55; Form 1040NR, line 50; Form 1120, Schedule J, line 5c; or the
applicable line of your return. If line 35 is smaller than line 23, see instructions

General Instructions
Section references are to the Internal
Revenue Code.

What’s New
The Tax Technical Corrections Act of 2007
removed the additional credit limitation for a
closed-loop biomass facility modified to
co-fire with coal, other biomass, or both
based on the ratio of the thermal content of
the closed-loop biomass to the thermal
content of all fuels used at the facility. Thus,
the lines used to figure the additional
limitation are eliminated from the form.
You may have to file an amended return if
you claimed a credit for a closed-loop
biomass facility modified to co-fire with coal,
other biomass, or both after October 21,
2004. See the instructions for line 1.

Purpose of Form
Use Form 8835 to claim the renewable
electricity, refined coal, and Indian coal
production credit. The credit is allowed only
for the sale of electricity, refined coal, or Indian
coal produced in the United States or U.S.
possessions from qualified energy resources
at a qualified facility (see Definitions on
page 3).

Generally, if you are a taxpayer that is not a
partnership or S corporation, and your only
source of this credit is from a partnership,
S corporation, estate, trust, or cooperative,
you are not required to complete Section A of
this form. Instead, you can report this credit
directly on line 1f of Form 3800. The following
exceptions apply.
● You are an estate or trust and the source
credit can be allocated to beneficiaries. For
more details, see the Instructions for Form
1041, Schedule K-1, box 13.
● You are a cooperative and the source credit
can or must be allocated to patrons. For more
details, see the Instructions for Form 1120-C,
Schedule J, line 5c.

How To Figure the Credit
Generally, the credit is 1.5 cents per
kilowatt-hour (kWh) for the sale of electricity
produced by the taxpayer from qualified
energy resources at a qualified facility during
the credit period (see Definitions on page 3).
The 1.5 cents credit amount is reduced by 1⁄ 2
for open-loop biomass, small irrigation, landfill
gas, trash combustion, and hydropower
facilities. The credit is $4.375 per ton for the
sale of refined coal produced at a qualified
facility during the credit period; see section
45(e)(8)(A). The credit is $1.50 per ton for the
sale of Indian coal produced at a qualified
facility during the credit period.

36

The credit for electricity produced is
proportionately phased out over a 3-cent
range when the reference price exceeds the
8-cent threshold price. The refined coal credit
is proportionately phased out over an $8.75
range when the reference price of fuel used as
feedstock exceeds 1.7 times the 2002
reference price. The 1.5-cent credit rate, the
8-cent threshold price, the $4.375 refined coal
rate, and the reference price of fuel used as a
feedstock are adjusted for inflation. The
reference price and the inflation adjustment
factor (IAF) for each calendar year are
published during the year in the Federal
Register. If the reference price is less than the
threshold price (adjusted by the IAF), there is
no reduction. For electricity produced, if the
reference price is more than 3 cents over the
adjusted threshold price, there is no credit; if
the reference price is more than the threshold
price, but not more than 3 cents over the
adjusted threshold price, there is a phaseout
adjustment on line 2 of Section A and line 4 of
Section B. For refined coal produced, if the
reference price is more than $8.75 over the
adjusted threshold price, there is no credit; if
the reference price is more than the threshold
price, but not more than the $8.75 over the
adjusted threshold price, there is a phaseout
adjustment on line 7 of Section B.

Form

8835

(2007)

2008

2008

$6.061 / $1.589

Form 8835 (2007)

2.1

Note. For calendar year 2007, the effective
credit rate for electricity, refined coal, and
Indian coal produced and sold is, respectively,
2.0 cents per kWh, $5.877 per ton and $1.544
per ton; there is no phaseout adjustment.
Section A example. If the reference price of
electricity is 10.0¢ and the adjusted threshold
price is 9.0¢, reduce the credit by 1/3 ((10.0¢ –
9.0¢) 4 3¢ = .3333). Enter the line 1 credit in
the first entry space on line 2, .3333 in the
second entry space, and multiply to figure the
reduction.

Definitions
Resources means wind, closed-loop biomass,
poultry waste, open-loop biomass, geothermal
energy, solar energy, small irrigation power,
municipal solid waste, hydropower production,
refined coal, and Indian coal.
Closed-loop biomass is any organic
material from a plant that is planted exclusively
for use at a qualified facility to produce
electricity.
Poultry waste is poultry manure and litter,
including wood shavings, straw, rice hulls, and
other bedding material for the disposition of
manure.
Open-loop biomass is solid, nonhazardous,
cellulosic waste material; lignin material; or
agricultural livestock waste nutrients as
defined in section 45(c)(3). See Notice
2006-88, 2006-42 I.R.B. 686, for rules related
to open-loop biomass, including an expanded
definition of a qualified facility and rules
related to sales.
Geothermal energy is energy derived from
a geothermal deposit as defined by section
613(e)(2).
Small irrigation power is power generated
without any dam or impoundment of water.
See section 45(c)(5).
Municipal solid waste is solid waste as
defined under paragraph 27 of 42 U.S.C. 6903.
Refined coal is a liquid, gaseous, or solid
fuel produced from coal or high carbon fly ash
meeting the requirements of section 45(c)(7).
Hydropower production means the
incremental hydropower production for the tax
year from any hydroelectric dam placed in
service on or before 8/8/2005 and the
hydropower production from any
nonhydroelectric dam described in section
45(c)(8)(C).
Indian coal means coal which is produced
from coal reserves which on 6/14/05 were
owned by an Indian tribe or held in trust by the
United States for the benefit of an Indian tribe
or its members.
Qualified facility is any of the following
facilities owned by the taxpayer and used to
produce electricity or, in the case of coal
production facilities, refined and Indian coal.
The facilities are broken down by form section.

Section A
● Poultry waste facility placed in service after
12/31/99 and before 1/1/05.
● Wind facility placed in service after 12/31/93
and before 10/23/04.
● Closed-loop biomass facility placed in
service after 12/31/92 and before 10/23/04.

Section B
● Wind facility placed in service after 10/22/04
and before 1/1/09.
● Closed-loop biomass facility placed in
service after 10/22/04 and before 1/1/09.
● Closed-loop biomass facility modified to
co-fire with coal or other biomass (or both),
placed in service before 1/1/09. See section
45(d)(2).

Page

● Open-loop biomass facility using cellulosic
waste placed in service before 1/1/09.
● Open-loop biomass facility using agricultural
livestock waste placed in service after
10/22/04 and before 1/1/09 and the nameplate
capacity rating is not less than 150 kilowatts.
● Geothermal energy facility placed in service
after 10/22/04 and before 1/1/09.
● Solar energy facility placed in service after
10/22/04 and before 1/1/06.
● Small irrigation power facility placed in
service after 10/22/04 and before 1/1/09.
● Landfill gas or trash combustion facility
using municipal solid waste placed in service
after 10/22/04 and before 1/1/09.
2008
● A refined coal production facility originally
placed in service after 10/22/04 and before
1/1/09.
● Hydropower facility producing incremental
hydroelectric production attributable to
efficiency improvements or additions to
capacity described in section 45(c)(8)(B)
placed in service after 8/8/05 and before
1/1/09 and any other facility producing
qualified hydroelectric production described in
section 45(c)(8) placed in service after 8/8/05
and before 1/1/09.
● Indian coal production facility placed in
service before 1/1/09.
A qualified facility does not include a refined
coal production facility or landfill gas facility
using municipal solid waste to produce
electricity, if the production from that facility is
allowed as a credit under section 45K.
Credit period is:
● 10 years for a wind, poultry waste,
closed-loop biomass (not modified for co-fire
purposes), or refined coal production facility,
beginning on the date the facility was placed
in service.
● 10 years for a closed-loop biomass facility
modified to co-fire with coal, other biomass (or
both), beginning on the date the facility was
placed in service, but not earlier than
10/22/04.
● 10 years for a hydropower facility, beginning
on the date the efficiency improvements or
additions to capacity are placed in service.
● 7 years for an Indian coal production facility,
beginning on the date the facility was placed
in service, but not before 1/1/2006.
● 5 years for an open-loop biomass facility
using agricultural livestock waste, geothermal,
solar energy, small irrigation power, landfill
gas, or trash combustion facility, beginning on
the date the facility was placed in service, if
placed in service during the period after
10/22/04 and before 8/9/05. The credit period
is 10 years if placed in service after 8/8/05.
● 5 years for an open-loop biomass facility
using cellulosic waste, beginning on the date
the facility was placed in service, but not
earlier than 1/1/05.
United States and U.S. possessions include
the seabed and subsoil of those submarine
areas that are adjacent to the territorial waters
over which the United States has exclusive
rights according to international law.

Who Can Take the Credit
Generally, the owner of the facility is allowed
the credit. In the case of closed-loop biomass
facilities modified to co-fire with coal, other
biomass, or both and open-loop biomass
facilities, if the owner is not the producer of
the electricity, the lessee or the operator of the
facility is eligible for the credit.

3

Specific Instructions for
Section A and Section B
Note. Where line references between Section
A and B differ, the Section B line references
are in parentheses.
Figure any renewable electricity, refined
coal, and Indian coal production credit from
your trade or business on lines 1 through 8
(lines 1 through 15 of Section B). Skip lines 1
through 8 (lines 1 through 15 of Section B) if
you are only claiming a credit that was
2009
allocated to you from an S corporation,
partnership, cooperative, estate, or trust.
Fiscal year taxpayers. If you have sales in
2007 and 2008 and the credit rate on line 1
(lines 1, 2, 6 or 9) or the phaseout adjustment
on line 2 (lines 4 or 7) is different for 2008,
make separate computations for each line.
Use the respective sales, credit rate, and
phaseout adjustment for each calendar year.
Enter the total of the two computations on the
credit rate line(s)—line 1 (lines 1, 2, 6 or 9)—or
the phaseout adjustment line(s)—line 2 (lines 4
or 7). Attach the computations to Form 8835
and write “FY” in the margin.

Part I—Current Year Credit
Line 1
Enter the kilowatt-hours of electricity produced
at qualified facilities and multiply by $.02.
Fiscal year filers with 2008 sales may have to
refigure line 1 as explained under Fiscal year
taxpayers above.
If you claimed the credit for a closed-loop
biomass facility modified to co-fire with coal,
other biomass, or both after October 21, 2004,
you should file an amended return to refigure
your credit. Use Form 8835, Section B, line 1,
for the applicable tax year, to refigure your
credit. The additional limitation, based on the
thermal content of closed-loop biomass used
in the facility and the thermal content of all
fuels used in the facility, that applied to these
facilities no longer applies. As a result, the
credit related to these facilities is figured on
line 1 of Section B.

.021

Line 2, Section B only
Enter the kilowatt-hours of electricity produced
and sold at qualified facilities and multiply by
$.01. Fiscal filers with 2008 sales must figure 2009
line 2 as explained under Fiscal year taxpayers
above.

Line 2, Section A (Line 4,
Section B)
Calendar year filers enter zero on lines 2 and
4. Fiscal year filers with sales in 2008 also
enter zero if the published 2008 reference
price is equal to or less than the 2008 adjusted
threshold price. See How To Figure the Credit
on page 2 to figure the adjustment.

Line 6, Section B only
Enter the tons of refined coal produced and 2008
sold during 2007 from a qualified refined coal
production facility and multiply by $5.877.
$6.061
Fiscal filers with 2008 sales must figure line 6
as explained under Fiscal year taxpayers
above.

Line 7, Section B only

2009

Calendar year filers enter zero on line 7. Fiscal
year filers with sales in 2008 also enter zero if
the published 2008 reference price is equal to
or less than 1.7 times the 2002 reference
price. See How To Figure the Credit on page 2
to figure the adjustment.

2008
Form 8835 (2007)

Line 9, Section B only

$1.589

Enter the tons of Indian coal produced and
sold from a qualified Indian coal facility and
multiply by $1.544.

Line 4, Section A (Line 11,
Section B)
Enter the sum, for this and all prior tax years,
of:
● Grants provided by the United States, a
state, or political subdivision of a state for the
project;
● Proceeds of a tax-exempt issue of state or
local government obligations used to provide
financing for the project;
● Total of subsidized energy financing
provided directly or indirectly under a federal,
state, or local program provided for the
project; and
● The amount of any federal tax credit
allowable for any property that is part of the
project.

Line 10, Section A (Line 17,
Section B)
Partnerships that own and produce electricity
from qualified wind facilities should see Rev.
Proc. 2007-65, 2007-45 I.R.B. 967, for
information on how to allocate the credit. Rev.
Proc. 2007-65 is available at
www.irs.gov/irb/2007-45_IRB/ar18.html.

Line 18, Section B
Enter the amount included on line 17 that is
from a passive activity. Generally, a passive
activity is a trade or business in which you did
not materially participate. Rental activities are
generally considered passive activities,
whether or not you materially participate. For
details, see Form 8582-CR, Passive Activity
Credit Limitations (for individuals, trusts, and
estates), or 8810, Corporate Passive Activity
Loss and Credit Limitations (for corporations).

Line 20, Section B
Enter the passive activity credit allowed for the
2007 renewable electricity, refined coal, and
Indian coal production credit from
Form 8582-CR or Form 8810.

Line 22, Section B

2008
2009

Use only if you amend your 2007 return to
carry back an unused renewable electricity,
refined coal, and Indian coal production credit
from 2008.

Line 11, Section A (Line 24,
Section B)
Cooperative election to allocate credit to
patrons. A cooperative described in section
1381(a) can elect to allocate any part of the
renewable electricity, refined coal, and Indian
coal production credit among the patrons of
the cooperative. The credit is allocated among
the patrons eligible to share in patronage
dividends on the basis of the quantity or value
of business done with or for such patrons for
the tax year.

Page

The cooperative is deemed to have made
the election by completing line 11 or line 24,
as applicable. However, the election is not
effective unless (a) made on a timely filed
return (including extensions) and (b) the
organization designates the apportionment in
a written notice mailed to its patrons during
the payment period described in section
1382(d).
If you timely file your return without making
an election, you can still make the election by
filing an amended return within 6 months of
the due date of the return (excluding
extensions). Enter “Filed pursuant to section
301.9100-2” on the amended return.
Once made, the election cannot be revoked.
Estates and trusts. Allocate the credit on line
10 (line 23 of Section B) between the estate or
trust and the beneficiaries in the same
proportion as income was allocated and enter
the beneficiaries’ share on line 11 (line 24 of
Section B).

Part II—Allowable Credit
The credit allowed for the current year may be
limited based on your tax liability. If you are
completing Section B, you must complete
Part II to figure the allowable credit. If you are
completing Section A, you must file
Form 3800, General Business Credit, to figure
the allowable credit.

Line 26, Section B
Enter the regular tax before credits from
the following line of the appropriate form or
schedule.
● Individuals. Enter the amount from
Form 1040, line 44 (or Form 1040NR, line 41).
● Corporations. Enter the amount from
Form 1120, Schedule J, line 2, or the
applicable line of your return.
● Estates and trusts. Enter the sum of the
amounts from Form 1041, Schedule G,
lines 1a and 1b, or the amount from the
applicable line of your return.

Line 27, Section B
Enter the alternative minimum tax (AMT) from
the following line of the appropriate form or
schedule.
● Individuals. Enter the amount from
Form 6251, line 35.
● Corporations. Enter the amount from
Form 4626, line 14.
● Estates and trusts. Enter the amount from
Form 1041, Schedule I, line 56.

Schedule I (Form 1041)

insert A

4

Line 29c, Section B
Enter any American Samoa economic
development credit and any qualified electric
vehicle credit allowed for the current year.

Line 32, Section B
See section 38(c)(5) for special rules that apply
to married couples filing separate returns,
controlled groups, regulated investment
companies, real estate investment trusts, and
estates and trusts.

Line 36, Section B
If you cannot use all of the credit because of
the tax liability limit, carry any unused current
year credit back 1 year and then forward up to
20 years.
Paperwork Reduction Act Notice. We ask
for the information on this form to carry out
the Internal Revenue 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.
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.
The time needed to complete and file this
form will vary depending on individual
circumstances. The estimated burden for
individual taxpayers filing this form is
approved under OMB control number
1545-0074 and is included in the estimates
shown in the instructions for their individual
income tax return. The estimated burden for
all other taxpayers who file this form is shown
below.
Recordkeeping
Learning about the law
or the form
Preparing and sending
the form to the IRS

18 hr., 10 min.
1 hr.
1 hr., 19 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.

Composition: insert A is below. It
can be copied from Form 8834 on
the draft website. Please ensure
the table border lines are shown.

1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8834, PAGE 2 of 2
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: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8834 (Rev. 11-2008)

Page

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General Instructions

Line 5

Although you may not owe alternative minimum tax (AMT), you
generally must still figure the tentative minimum tax (TMT) to
figure your credit. For a small corporation exempt from the AMT
under section 55(e), enter -0-. Otherwise, complete and attach the
applicable AMT form or schedule and enter the TMT on line 9.

Section references are to the Internal Revenue Code.

Purpose of Form

Use Form 8834 to claim any qualified electric vehicle passive
activity credits from prior years allowed on Form 8582-CR or
Form 8810.

Recapture of Credit

Line 7

If the vehicle no longer qualifies for the credit within 3 years of
the date you placed it in service, you must recapture part or all
of the credit. The property will cease to qualify if it is changed in
either of the following ways.
1. The vehicle is modified so that it is no longer primarily
powered by electricity.
2. It becomes nonqualifying property.

Generally, no recapture occurs on the sale or other disposition
of the vehicle (including a disposition resulting from an accident
or other casualty). However, if the vehicle will be modified after
you dispose of it so that it no longer qualifies for the credit, the
credit may be subject to recapture.
For more information on the recapture of the credit, see
Regulations section 1.30-1(b).

Specific Instructions
Line 1
Enter the qualified electric vehicle passive activity credits allowed
for your current tax year from Form 8582-CR or Form 8810. See
the instructions for the applicable form for more information.

Line 2
Enter your regular tax as shown on your current year tax form
before any credits. For example, in 2008:
● Individuals would enter the amount from Form 1040, line 44,
or Form 1040NR, line 41.
● Corporations would enter the amount from Form 1120,
Schedule J, line 2.

Line 3a

insert A

29a, Section B

Enter your qualified electric vehicle credit on the appropriate line
of your current year tax form. For example, in 2008:
● Individuals would enter the credit on Form 1040, line 54, or
Form 1040NR, line 49.
● Corporations would enter the amount on Form 1120, Schedule
J, line 5b.

If you cannot use part of the credit because of the tax liability
limit, the unused credit is lost. The unused or excess credit
cannot be carried back or forward to other tax years.

Paperwork Reduction Act Notice. We ask for the information
on this form to carry out the Internal Revenue 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.
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.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated burden
for individual taxpayers filing this form is approved under OMB
control number 1545-0074 and is included in the estimates
shown in the instructions for their individual income tax return.
The estimated burden for all other taxpayers who file this form is
shown below.
Recordkeeping

Enter the personal credits from your tax form that reduce your
Enter the total amount claimed on the
regular tax before the qualified electric vehicle credit. See the
following
Forms
10401040
or 1040NR.
table below for examples
fromlines
the of
2008
Forms
and
1040NR. See your current year tax form to see if these credits
are still available.
Line:
2008 Form
1040, line:

24 min.

Preparing, copying, assembling, and
sending the form to the IRS

28 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.

2008 Form
1040NR, line:

Credit for child and dependent care
expenses

47

44

Credit for the elderly or the disabled

48

N/A

Education credits

49

N/A

Child tax credit

51

46

Retirement savings contributions credit

52

47

Mortgage interest credit

53

48

Residential energy efficient property credit

53

48

Credit for qualified adoption expenses

53

48

Credit from Form 8859, District of
Columbia first-time homebuyer credit

54

49

3 hr., 49 min.

Learning about the law or the form

Personal Credits

Credits that reduce tax before
the qualified electric vehicle credit:

2

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