8835 Renewable Electricity, Refined Coal, and Indian Coal Pro

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Form

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
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

8835

Department of the Treasury
Internal Revenue Service

Name(s) shown on return

Part I
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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
Part I 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 this amount on Form 3800, line 1f

Part II

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Action

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Electricity and Refined Coal Produced at Qualified Facilities Placed in Service After
October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic
renewables), 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
Kilowatt-hours produced and sold (see instructions)
3 0.021
Electricity produced at qualified facilities from open-loop biomass, small irrigation power,
landfill gas, trash, hydropower, and for electricity produced and sold after October 3, 2008,
from marine and hydrokinetic renewables
Kilowatt-hours produced and sold (see instructions)
3
.01
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
Steel industry fuel producted at a qualified refined coal production facility
Barrel-of-oil equivalents produced and sold after September 30, 2008
3 $2.00
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, 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 capital account for the project for this and all prior tax years
Divide line 24 by line 25. Show as a decimal carried to at least 4 places
Multiply line 23 by the lesser of 1⁄ 2 or line 26
Subtract line 27 from line 23
Part II renewable electricity, refined coal, and Indian coal production credit from partnerships,
S corporations, cooperatives, estates, and trusts
Add lines 28 and 29. Partnerships and S corporations, report this amount on Schedule K; all
others continue to line 31
Renewable electricity, refined coal, and Indian coal production credit included on line 30 from
passive activities (see instructions)
Subtract line 31 from line 30

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 14954R

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Form

8835

(2008)

6
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
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8835 (2008)

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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
instructions)
Add lines 32 through 35. Cooperatives, estates, and trusts, go to line 37; all others, report this amount
on Form 3800, line 29e
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 37 from line 36. Report this amount on Form 3800,
line 29e

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Form

8835

(2008)