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

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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
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8835

Department of the Treasury
Internal Revenue Service

Name(s) shown on return

Part I
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Date

Signature

O.K. to print
Revised proofs
requested

OMB No. 1545-1362

Renewable Electricity, Refined Coal,
and Indian Coal Production Credit

2008

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©

Attachment
Sequence No.

Attach to your tax return.

95

Identifying number

Electricity Produced at Qualified Facilities Placed in Service Prior to October 23, 2004

Kilowatt-hours produced and sold (see instructions)
3 0.021
$
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
Condense text on line 12 to roll up to one line

Part II

13

Action

1
2
3

4
5
6
7
8

.

9

10
11

this amount
12

Electricity and Refined Coal Produced at Qualified Facilities Placed in Service After
October 22, 2004, and Indian Coal Produced at Facilities Placed in Service After August 8, 2005

Electricity produced at qualified facilities using wind, closed-loop biomass, geothermal,
and solar (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables)
Kilowatt-hours produced and sold (see instructions) from
3 0.021
Electricity produced at qualified facilities using open-loop biomass, small irrigation power,
landfill gas, trash combustion, and hydropower , and for electricity produced and sold after
Kilowatt-hours produced and sold (see instructions) October 3, 2008, from marine and hydrokinetic
3
.01
renewables
Add lines 13 and 14
$
Phaseout adjustment (see instructions)
3
Subtract line 16 from line 15
Refined coal produced at a qualified refined coal production facility
3 $6.061
Tons produced and sold (see instructions)
$
3
Phaseout adjustment (see instructions)
Subtract line 19 from line 18
Indian Coal produced at a qualified Indian coal production facility
Tons produced and sold (see instructions)
3 $1.589
Credit before reduction. Add lines 17, 20, and 21 , and 22
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
24
25 capital account for the project for this and all prior tax years
Divide line 23 by line 24. Show as a decimal carried to at least 4 places
Multiply line 22 by the lesser of 1⁄ 2 or line 25 23 / 26
Subtract line 26 from line 22 27 / 23
Part II renewable electricity, refined coal, and Indian coal production credit from partnerships,
S corporations,
estates, and trusts
28 cooperatives,
29
Add lines 27 and 28. Partnerships and S corporations, report this amount on Schedule K; all
30
others continue to line 30
31
Renewable electricity, refined coal, and Indian coal production credit included on line 29 from
passive activities (see instructions)
Subtract line 30 from line 29 31 / 30

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 14954R

Steel industry fuel produced at a qualified refined coal production facility
21 Barrel-of-oil equivalents produced and sold after September 30, 2008

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31

Move each
number up
one and
. 32
make
the last
number.
Move lines
31& 32
from page 1
to page 2.
Form

....................... X $2.00 21 _____________l____

8835

(2008)

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
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Steel industry fuel is a fuel that is produced through a process of liquifying coal waste sludge (as defined by
section 45(c)(7)(C)(ii)) and distributing it on coal and is used as a feedstock for the manufacture of coke.
Form 8835 (2008)

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35
36

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Renewable electricity, refined coal, and Indian coal production credit allowed for 2008 from a
passive activity (see instructions)
Carryforward of renewable electricity, refined coal, and Indian coal production credit to 2008.
Carryback of renewable electricity, refined coal, and Indian coal production credit from 2009 (see
37
instructions) 32 35
Add lines 31 through 34. Cooperatives, estates, and trusts, go to line 36; all others, report this amount
on Form 3800, line 29e
37
36
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions)

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Cooperatives, estates, and trusts. Subtract line 36 from line 35. Report this amount on Form
(1) 3800,
line 29e

no reduction. For electricity produced, if the
reference price is more than 3 cents over the
Section references are to the Internal
adjusted threshold price, there is no credit; if
Revenue Code.
the reference price is more than the threshold
INSERT A
16
price, but not more than 3 cents over the
Purpose of Form
adjusted threshold price, there is a phaseout
adjustment on line 2 or line 4. For refined coal
Use Form 8835 to claim the renewable
produced, if the reference price is more than
electricity, refined coal, and Indian coal
not include
anyprice, there
$8.75 overThis
thedoes
adjusted
threshold
production credit. The credit is allowed only
is no credit;
if theforreference
price
is more than
facility
which
any
qualified
for the sale of electricity, refined coal, or
the threshold price, but not more than the
Indian coal produced in the United States or
wind energy
property
$8.75 oversmall
the adjusted
threshold
price, there
U.S. possessions from qualified energy
expenditure
(as defined
in
is a phaseout
adjustment
on line 19.
resources at a qualified facility (see
below Note. Forsection
calendar
year 2008,
the effective
25D(d)(4))
is used
in
Definitions on page 3).
credit ratedetermining
for electricity,
coal, and
the refined
residential
Generally, if you are a taxpayer that is not a
Indian coal produced and sold is, respectively,
efficient
property
partnership or S corporation, and your only
2.1 cents energy
per kWh,
$6.061
per ton and $1.589
source of this credit is from a partnership,
per ton; there
is no phaseout adjustment.
credit.
S corporation, estate, trust, or cooperative,
Section A example. If the reference price of
you are not required to complete Part I of this
electricity is 10.0¢ and the adjusted threshold
form. Instead, you can report this credit
price is 9.0¢, reduce the credit by 1/3 ((10.0¢ –
directly on line 1f of Form 3800. The following
9.0¢) 4 3¢ = .3333). Enter the line 1 credit in
exceptions apply.
the first entry space on line 2, .3333 in the
● You are an estate or trust and the source
second entry space, and multiply to figure the
credit can be allocated to beneficiaries. For
reduction.
marine and hydrokinetic
more details, see the Instructions for Form
1041, Schedule K-1, box 13.
Definitions renewables,
● You are a cooperative and the source credit
Resources means wind, closed-loop biomass,
can or must be allocated to patrons. For more
poultry waste, open-loop biomass, geothermal
details, see the Instructions for Form 1120-C,
energy, solar energy, small irrigation power,
Schedule J, line 5c.
municipal solid waste, hydropower production,

General Instructions

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).
1
The 1.5 cents credit amount
is reduced
Replace
text by ⁄ 2
for open-loop biomass, small irrigation, landfill
withhydropower
gas, trash combustion, and
INSERT
facilities. The credit is $4.375
per A1
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.
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

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.

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35
36

2

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one and
make 38 the
last number

, or (2) steel industry fuel
(defined below).

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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).
INSERT B
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.

Part I

shown

● 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.

Part II
● Wind facility placed in service after 10/22/04
and before 1/1/09.
1/01/10
● Closed-loop biomass facility placed in
service after 10/22/04 and before 1/1/09.

Poultry waste is poultry manure and litter,
including wood shavings, straw, rice hulls, and
other bedding material for the disposition of
manure.

● 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).

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.

● Open-loop biomass facility using cellulosic
waste placed in service before 1/1/09.

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.
D
See section 45(c)(5).
Municipal solid waste is solid waste as
defined under paragraph 27 of 42 U.S.C. 6903.
2008-60, 2008-30 I.R.B. 178

, the $2 steel industry fuel rate, and the $1.50 Indian coal rate
o Closed-loop biomass facility that is a new unit placed in service after 10/3/2008 in
connection with a facility described in section 45(d)(2)(A)(i), but only to the extent of
the increased amount of electricity produced at the facility by reason of the new unit.

1/01/11

● 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.
10/3/2008
● Landfill gas or trash combustion facility
using municipal solid waste placed in service
after 10/22/04 and before 1/1/09.
1/01/11
● A refined coal production facility originally
placed in service after 10/22/04 and before
1/1/09.
1/01/10 or a facility producing steel industry
fuel (or any modification to such a facility)
placed in service before 1/01/10.

o Open-loop biomass facility that is a new unit placed in service after
Form 8835 (2008)
10/3/2008 in connection with a facility described in section 45(d)(3)
(A), but only to the extent of the increased amount of electricity
produced at the facility by reason of the new unit.

4
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8835, PAGE 3 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

• Marine and hydrokinetic renewable energy facility placed in service after 10/2/08 and before 1/01/12.
21, or 22

Form 8835 (2008)

1/01/11

● 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.

This does
not apply
to a
refined
coal
facility
producing
steel
industry
fuel.

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
INSERT E 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.

Specific Instructions for
Part I and Part II
Figure any renewable electricity, refined coal,
and Indian coal production credit from your
trade or business on lines 1 through 8 or lines
13 through 27. Skip lines 1 through 8 or lines
13 through 27 if you are only claiming a credit
that was allocated to you from an
S corporation, partnership, cooperative,
estate, or trust.
21, or 22
Fiscal year taxpayers. If you have sales in
2008 and 2009 and the credit rate on lines 1,
13, 14, 18, or 21 or the phaseout adjustment
on lines 2, 16, or 19 is different for 2009, make
separate computations for each line. Use the
respective sales, credit rate, and phaseout

parentheses

Page

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adjustment for each calendar year. Enter the
total of the two computations on the credit
rate line(s)—lines 1, 13, 14, 18, or 21—or the
phaseout adjustment line(s)—lines 2, 16, or 19.
Attach the computations to Form 8835 and
write “FY” in the margin.

Part I—Electricity Produced at
Qualified Facilities Placed in
Service Prior to October 23, 2004
Line 1

and Line 13

● 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 or Line 29

Enter the kilowatt-hours of electricity
produced at qualified facilities and multiply by
$.021. Fiscal year filers with 2009 sales may
have to refigure line 1 as explained under
31
and before tax year 2007 Line 30
Fiscal year taxpayers above.
Enter
the
amount
included on line 29 that is
If you claimed the credit for a closed-loop
from a passive activity. Generally, a passive
biomass facility modified to co-fire with coal,
activity is a trade or business in which you did
other biomass, or both after October 21, 2004,
not materially participate. Rental activities are
you should file an amended return to refigure
generally considered passive activities,
your credit. Use Form 8835 for the applicable
whether or not you materially participate. For
tax year to refigure your credit. The additional
details, see Form 8582-CR, Passive Activity
limitation, based on the thermal content of
Credit Limitations (for individuals, trusts, and
closed-loop biomass used in the facility and
estates), or 8810, Corporate Passive Activity
the thermal content of all fuels used in the
Loss and Credit Limitations (for corporations).
facility, that applied to these facilities no longer
applies. As a result, the credit related to these
33
Line 32
facilities is figured on line 13.
Enter the passive activity credit allowed for the
Line 14
2008 renewable electricity, refined coal, and
Indian coal production credit from
Enter the kilowatt-hours of electricity
Form 8582-CR or Form 8810.
produced and sold at qualified facilities and
multiply by $.01. Fiscal filers with 2009 sales
Line 34 35
must figure line 14 as explained under Fiscal
Use only if you amend your 2008 return to
year taxpayers above.
carry back an unused renewable electricity,
Line 2 or Line 16
refined coal, and Indian coal production credit
from 2009.
Calendar year filers enter zero on line 2 or line
16. Fiscal year filers with sales in 2009 also
Line 11 or Line 36
enter zero if the published 2009 reference
price is equal to or less than the 2009 adjusted
Cooperative election to allocate credit to
threshold price. See How To Figure the Credit
patrons. A cooperative described in section
on page 2 to figure the adjustment.
1381(a) can elect to allocate any part of the
(other than steel industry fuel) renewable electricity, refined coal, and Indian
Line 18
coal production credit among the patrons of
the cooperative. The credit is allocated among
Enter the tons of refined coal produced and
the patrons eligible to share in patronage
sold during 2008 from a qualified refined coal
dividends on the basis of the quantity or value
production facility and multiply by $6.061.
of business done with or for such patrons for
Fiscal filers with 2009 sales must figure line 618
the tax year.
as explained under Fiscal year taxpayers
above.
The cooperative is deemed to have made
the election by completing line 11 or line 36,
Line 19
as applicable. However, the election is not
effective unless (a) made on a timely filed
Calendar year filers enter zero on line 19.
return (including extensions) and (b) the
Fiscal year filers with sales in 2009 also enter
organization designates the apportionment in
zero if the published 2009 reference price is
a written notice mailed to its patrons during
equal to or less than 1.7 times the 2002
the payment period described in section
reference price. See How To Figure the Credit
1382(d).
on page 2 to figure the adjustment.

Line 21 22
Enter the tons of Indian coal produced and
sold from a qualified Indian coal facility and
multiply by $1.589.

Line 4 or Line 23

24

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;

30

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.

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 or line 36 between the estate or trust and
the beneficiaries in the same proportion as
income was allocated and enter the
beneficiaries’ share on line 11 or line 36.

Line 21
Enter the barrel-of-oil equivalents of steel industry fuel produced
and sold after September 30, 2008 from a qualified refined coal
facility and multiply by $2.00.

37

4
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8835, PAGE 4 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 (2008)

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.

INSERT E

Page

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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

4

14 min.
1116 hr.,57
1 hr., 17
5 min.
1 hr.,19
37 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.

INSERT A

What's New

• Marine and hydrokinetic renewable energy is a new qualifying
resource for the production of electricity.
• Steel industry fuel is a new qualifying resource for refined coal.

o The period beginning on the later of the date
the facility was placed in service, the date the
modifications (described in section 45(e)(8)(D) INSERT A1
(iii)) were placed in service, or October 1, 2008,
and ending on the later of December 31, 2009,
Generally, the credit for electricity, refined coal and Indian coal produced from qualified
or 1 year after the date the facility or
energy resources at a qualified facility during the credit period (see Definitions(ital) below) is:
modifications (described in section 45(e)(8)(D) o 1.5 cents per kilowatt-hour (kWh) for the sale of electricity produced by the taxpayer;
(iii)) were placed in service for steel industry fuel. o 1/2 of 1.5 cents for open-loop biomass, small irrigation, landfill
gas, trash, hydropower, and marine and hydrokinetic renewable facilities;
o $4.375 per ton for the sale of refined coal produced , see section 45(e)(8)(A);
o $2 per barrel-of-oil equivalent for the sale of steel industry fuel, see section 45(e)(8)(A); or
o $1.50 per ton for the sale of Indian coal produced.

INSERT B
Marine and hydrokinetic renewable energy means energy derived
from waves, tides, and currents in oceans, estuaries,
and tidal areas; free flowing water in rivers, lakes, and
streams; free flowing water in an irrigation system,
canal, or other man-made channel, including projects
that utilize nonmechanical structures to accelerate the
flow of water for electric power production purposes; or
differentials in ocean temperature (ocean thermal energy
conversion). See section 45(c)(10) for exceptions.