Summary of Changes

2008 Form 8835, Renewable Electricity, Refined Coal,
and Indian Coal Production Credit
Purpose: This is the second circulated draft of the 2008 Form 8835 for your review
and comments. See below for a discussion of the major changes.
TPCC Meeting: None, but one may be arranged if requested.
Prior Version: The 2007 Form 8835 is available at:
http://www.irs.gov/pub/irs-pdf/f8835.pdf
Other Products: Circulations of draft tax forms, instructions, notices, and
publications are posted at: http://taxforms.web.irs.gov/Circulations/index.htm
Comments: Please email, fax, call, or mail any comments by November 16, 2008.
Comments should also be sent to the reviewer at [email protected]

Mike Cyrus

Tax Forms and Publications
SE:W:CAR:MP:T:B:C
Email: [email protected]
Ph: 202.927.9545
Fax: 202.622.3262

Major Changes to the 2008 Form 8835
On the Form

f1] The Sections A and B headings are replaced with new Parts I and II headings
to conform to the orientation on other credit forms. Also to conform to other credit
forms, the line numbers after line 12 are renumbered to be continuous from the
new Part I to the new Part II. The heading of Part II covers the placed-in-service
date for facilities producing electricity from marine and hydrokinetic renewables
per Sec.10, Div. B, 2 of P.L. 110-343.
f2] The text “the credit” is replaced with "this amount" on line 12 to be consistent
with new lines 36 and 38.
f3] The text "and for electricity produced and sold after October 3, 2008, from
marine and hydrokinetic renewables" is added to new line 14 (old line 2, Section
B), per Sec.102, Div. B, of P.L. 110-343. Note that this date is not the same as
the date in the Part II heading.
f4] The text “combustion” is removed from new line 13 as it no longer describes a
trash facility per section 101(c), Div. B, of P.L. 110-343.

f5] New line 21 is added to account for steel industry fuel, per Sec. 108, Div. B, of
P.L. 110-343. A line reference for line 21 is added to new line 23.
f6] On new line 29, the text "Section B" is replaced by "Part II."
f7] The old Part II (old lines 26 - 36) is deleted to conform to the 3rd WRN for the
2008 Form 3800.
Form 3800 was expanded to calculate the allowable general business credit for
all credits allowed against AMT, including the renewable electricity, refined coal,
and Indian coal production credit. P.L. 110-289, Sec. 3022, allowed the lowincome housing credit and the rehabilitation credit to be used against AMT after
2007, causing the Form 3800 expansion.
f8] New lines 36 and 38 (old lines 23 and 25) are rewritten to indicate where to
report the credit on the revised Form 3800.

In the Instructions

i1] The What’s New area is rewritten to account for the 2 new credits (steel
industry fuel, and marine and hydrokinetic renewables) and the reorientation of
the form into Parts I and II.
i2] (page 2, 1st column) the 1st paragraph under How to Figure the Credit is
rewritten to account for the text “combustion” being removed from the indication
of a trash facility, per section 101(c), Div. B, of P.L. 110-343, and the addition of
marine and hydrokinetic renewable facilities, per section 102(a), Div. B, of P.L.
110-343.
i3] The steel industry fuel and Indian coal rates are added to the next paragraph.
i4] (page 2, 2nd columnn) Marine and hydrokinetic renewables are added to the
Resources under Definitions.
i5] (page 2, 2nd column) The reference for rules related to open-loop biomass is
changed to Notice 2008-60, 2008-30 I.R.B. 178.
i6] (page 2, 3rd column) Steel industry fuel is added to the definition of refined
coal per section 108, Div. B, of P.L. 110-343, and a definition of steel industry
fuel is added as the next paragraph.
i7] (page 2, 3rd column) a definition of marine and hydrokinetic renewables is
added.
i8] (page 2, 3rd column) Under Part II, the 1st bullet is augmented to indicate that
no double benefit is allowed with respect to a wind facility and the
residential energy efficient property credit,

per section 106 (c) (4)(B), Div. B, of P.L. 110-343.
i9] (page 2, 3rd column) Under the Part II bulleted list, the placed in service
date for renewable energy facilities is extended (changed) to 1/10/11 in the case
of closed- and open-looped biomass, geothermal energy, landfill gas or
trash (the text “combustion” is removed), and (page 3, 1st column) hydropower,
per section 101(2) ), Div. B, of P.L. 110-343.
In the case of a refined coal production (which would include steel industry
fuel) or wind facility, the placed in service date is extended (changed) to 1/10/10,
per section 101(1), Div. B, of P.L. 110-343.
In the case of a small irrigation power facility, the termination date is changed
per 101(a), Div. B, of P.L. 110-343, and IRC section 45(d)(5).
Note that the dates for solar energy and Indian coal production facilities is not
extended (unchanged).
i10] (page 2, 3rd column) Bullets for marine and hydrokinetic renewables
production facilities, closed- and open-looped facilities, with placed in service
dates, are added to the Part II bulleted list. The refined coal production facility
bullet is augmented with steel industry fuel information.
i11] (page 3, 1st column) In the paragraph after the Part II bulleted list a
sentence is added to account for the steel industry fuel exception to IRC section
45(e)(9), per section 108(d), Div. B, of P.L. 110-343.
i12] (page 3, 1st column) A bullet is added under “Credit period is” for steel
industry fuel per section 108(b), Div. B, of P.L. 110-343, and IRC section
45(e)(8)(D)(i)(II).
i13] (page 2, 2nd column, line 18) The text “(other than steel industry fuel)” is
added to the discussion of refined coal.
i14] (page 2, 2nd column, line 21) Line 21 instructions are added.
i15] The form has new Parts I and II headings to conform to the orientation on
other credit forms. Such references are changed throughout the instructions and
the line numbers (after line 12) are renumbered to be continuous from the new
Part I to the new Part II. The headings themselves are not being used in the
instructions as they are unnecessary.