Summary of Changes

Routing Slip

To
Symbol
B. Bradley

Room

Action
Code

Initial/
Date

SE:W:CAR:MP:T:B:C

S. Dewsbury SE:W:CAR:MP:T:B:R

✔

14. Prepare reply
for signature of

1. Per our
conversation

7. Signature

2. As requested

9. Note and return

8. Initials

3. Approval

10. Necessary action

4. Comments

11. See me

5. Information

12. Call me

6. Corrections

13. File

15. Please answer by

Remarks
1st Draft Package for the 2008 Instructions for Form 8835

From M. Cyrus

SE:W:CAR:MP:T:B:C

Phone
202.927.9545

Room No.
6141

Date

06/05/2008
Form 1725 (Rev. 7-2004)

Catalog Number 21215D

Department of the Treasury
Internal Revenue Service

Project File Checksheet

2008 Form 8835,Renewable Electricity, Refined Coal,and Indian Coal Production Credit

Action
No.

Oracle
P

Item

Initials
or N/A

Date

NA

10/03/2007

mrc

06/05/2008

First Draft
1
2
3

Deferred item(s) considered
Project file/R-set sent to review
Project file/R-set returned to section

First Circulation
4
5
6

9
10

All review comments considered
Graphics/R-set sent to Publishing
Electronic file updated, spell checked and checked for
completeness
Composed pages/R-set proofread:
'100% 'Changes only Proofreader:
Proofreading changes put on electronic file and
checked for spelling and completeness
Circulation draft sent to reviewer/section chief
Circulation email sent

11
12
13
14

Circulation comments considered
Proofread 100% Proofreader:
Early release draft emailed to Publishing
Verified posting to website

7
8

Early Release of Form

OK-to-Print
15
16
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28

All comments considered
Reference checks completed
Math verified
Pub. 553 article(s) prepared
Project file/electronic file updated with changes
Spell checked/checked for completeness
Composed pages/R-set proofread:
'100% 'Changes only Proofreader:
Approved by TLS; sent to section chief
Approved by section chief, sent to reviewer
Approved by reviewer, sent to branch
Approved by branch, sent to TPCC Chair
Approved by TPCC Chair (OMB), sent to TLS
Electronic file updated with final comments, spell
checked and checked for completeness
Composed pages/R-set proofread:
'100% 'Changes only Proofreader:

Release
29

Released to Publishing (OK-To-Print)

✔

2008 Form 8835 Major Changes
On the Form
f1] On lines 1 (section A) and 1 (section B) the factor used to calculate the credit
for kilowatt-hours of electricity produced and sold is adjusted for inflation and
changed to 0.021 (Notice 2008-48; IRC sec. 45(b)(2); IRC sec.45(e)(2)).
f2] On line 6 (section B) the factor used to calculate the credit for tons of refined
coal produced and sold is adjusted for inflation and changed to $6.061 (Notice
2008-48; IRC sec. 45(e)(8)(C) and (A); IRC sec. 45(b)(2); IRC sec.45(e)(2)).
f4] On line 9 (section B) the factor used to calculate the credit for tons of Indian
coal produced and sold is adjusted for inflation and changed to $1.589 (Notice
2008-48; IRC sec. 45(e)(10)(B) ; IRC sec. 45(b)(2); IRC sec.45(e)(2)).
f5] In addition to the usual places, the year is updated on lines 20, 21, and 22.
f6] Line 29a is rewritten as "Personal credits from Form 1040 or 1040NR (see
instructions)" because the 2008 Form 1040 and 1040NR WRNs indicate the line
references are changed. This new language eliminates the need to conform to
future Forms 1040 and 1040NR WRNs that change the line references.
f7] The reference to Form 5735 is removed from line 29c because the American
Samoan economic development credit is expired for tax years beginning in 2008
and has no carryforward provision.
PL 109-432 sec.119(d)
f8] On line 34c, the Form 5884 line reference is changed to line 23 to conform to
the 2008 Form 5884 WRN.
f9] Reserved for line 34d: The Form 6478 line reference is changed to conform to
its 2nd 2008 WRN.
f10] On line 36 the Form 1040 and 1040NR line references are changed to line
54 and line 49, respectively, to conform to the 2008 Form 1040 and 1040NR
WRNs..

In the Instructions
1] The What’s New area is removed.
2] (page 3, top of the first column) In the Note, the year is updated, and the factor
used to calculate the credit for kilowatt-hours of electricity produced and sold is
adjusted for inflation and changed to 2.1 cents.

Similarly the factor used to calculate the credit for tons of refined coal produced
and sold is adjusted for inflation and changed to $6.061, and for tons of Indian
coal produced and sold the new factor is $1.589.
These revisions are repeated in the 3rd column of page 3, in the instructions for
lines 1 and 6.
4] Line 27, Section B: the reference to Schedule I (Form 1041) is updated as
the schedule is a separate form for 2008, according to the 2008 Form 1041
WRN.
5] Line 29a, Section B, instructions are added to the Part II instructions to
account for the changes shown in item f6 above.
6] Line 29c, Section B instructions are changed to account for the changes
shown in item f7 above.