Form 8909 Form 8909 Energy Efficient Appliance Credit

Form

8909

Version A, Cycle 3
OMB No. 1545-2055

Energy Efficient Appliance Credit

Department of the Treasury
Internal Revenue Service

©

2009

Attachment
Sequence No. 159

Attach to your tax return.

Identifying number

Name(s) shown on return

Part I

Dishwashers (see instructions)
(a)
Type A

(b)
Type B

1

Enter the number of eligible dishwashers produced in
calendar year 2009
. . . . . . . . . . .
2
Enter the average number of eligible dishwashers
produced in the 2 prior calendar years . . . . .
3
Subtract line 2 from line 1 . . . . . . . . .
4
Applicable amount . . . . . . . . . . . .
5
Multiply line 3 by line 4 . . . . . . . . . .
6
Add the amounts on line 5 in columns (a) and (b) . .
Clothes Washers (see instructions)
Part II
7

.

1

.
.
.
.
.

2
3
4
5

DRAFT AS OF
June 26, 2009

Enter the number of eligible clothes washers
7
produced in calendar year 2009 . . . .
8
Enter the average number of eligible clothes
8
washers produced in the 2 prior calendar years
9
9
Subtract line 8 from line 7
. . . . . .
10
10
Applicable amount . . . . . . . . .
11
11
Multiply line 9 by line 10 . . . . . . .
12
Add the amounts on line 11 in columns (a) through (c)
Refrigerators (see instructions)
Part III

.

.

.

.

.

(a)
Type A

$45

00

.

.

.

.

.

.

.

(b)
Type B

.

.

.

.

.

.

00

.

.

.

6

(c)
Type C

$150 00

$125 00
.

.

$75

.

$250 00
.

.

.

.

.

(a)
(b)
(c)
Type A
Type B
Type C
Enter the number of eligible refrigerators
13
produced in calendar year 2009 . . . .
14
Enter the average number of eligible refrigerators
14
produced in the 2 prior calendar years . . .
15
15
Subtract line 14 from line 13 . . . . . .
$75 00
$100 00
$200 00
16
16
Applicable amount . . . . . . . . .
17
17
Multiply line 15 by line 16 . . . . . . .
18
Add the amounts on line 17 in columns (a) through (c)
. . . . . . . . . . . . . . .
Current Year Energy Appliance Credit
Part IV
Total. Add lines 6, 12, and 18 . . . . . . . . . . . . . . . . . . . . . . .
19
20
Enter 2% of average annual gross receipts (see instructions) . . . . . . . . . . . . .
21a $75,000,000 00
21a Maximum credit base amount (see instructions) . . . . . . . . .
21b
b Enter the amount from line 19 of your *2008 Form 8909 . . . . . . .
c Enter the amount from line 21b of your *2008 Form 8909 . . . . . .
21c
d Enter the amount from line 21c of your *2008 Form 8909 . . . . . .
21d
e Add lines 21c and 21d . . . . . . . . . . . . . . . . .
21e
f Subtract line 21e from line 21b . . . . . . . . . . . . . . .
21f
g Enter the amount from line 20 of your *2008 Form 8909 . . . . . . .
21g
h Enter the smallest of the amount on line 21a, 21f, or 21g . . . . . .
21h
i Subtract line 21h from line 21a . . . . . . . . . . . . . . . . . . . . . . .
22a
22a Enter the amount from line 11, column (c) . . . . . . . . . . .
22b
b Enter the amount from line 17, column (c) . . . . . . . . . . .
c Add lines 22a and 22b . . . . . . . . . . . . . . . . . . . . . . . . .
23
Maximum credit amount. Add lines 21i through 22c . . . . . . . . . . . . . . . .
24
Enter the smallest of the amount on line 19, 20, or 23 . . . . . . . . . . . . . . .
25
Energy efficient appliance credits from partnerships, S corporations, estates, trusts, and cooperatives
26
Add lines 24 and 25. Estates, trusts, and cooperatives, go to line 27; partnerships and S corporations,
report this amount on Schedule K; all others, report this amount on Form 3800, line 1q . . . . .
27
Amount allocated to beneficiaries of the estate or trust, or to patrons of the cooperative (see instructions)
28
Estates, trusts, and cooperatives, subtract line 27 from line 26. Report this amount on Form 3800, line 1q

12

13

*Include amounts from predecessors.
For Paperwork Reduction Act Notice, see instructions.

Cat. No. 37719E

18
19
20

21i

22c
23
24
25
26
27
28
Form 8909 (2009)

Version A, Cycle 3
Page 2

Form 8909 (2009)

Manufacturers of qualified energy efficient appliances (eligible
dishwashers, clothes washers, and refrigerators (discussed below)) use
Form 8909 to claim the energy efficient appliance credit. The credit is
part of the general business credit reported on Form 3800, General
Business Credit.
Note. If you are a taxpayer that is not a partnership, S corporation,
cooperative, estate, or trust, and your only source of this credit is from a
pass-through entity, you are not required to complete or file this form.
Instead, report this credit directly on line 1q of Form 3800. See the
Instructions for Form 3800.

Type B. A Type B clothes washer is a residential or commercial
clothes washer manufactured in calendar year 2009, which meets or
exceeds a 2.0 modified energy factor and does not exceeds a 6.0 water
consumption factor.
Type C. A Type C clothes washer is a residential or commercial
clothes washer manufactured in calendar year 2009, which meets or
exceeds a 2.2 modified energy factor and does not exceed a 4.5 water
consumption factor.
Top-loading clothes washer. A top-loading clothes washer is a
clothes washer with a clothes container compartment located on the top
of the machine and which operates on a vertical axis.
Modified energy factor. The modified energy factor is the modified
energy factor established by the Department of Energy for compliance
with the Federal energy conservation standard.
Water consumption factor. The water consumption factor is total
weighted per-cycle water consumption divided by the cubic foot (or liter)
capacity of the clothes washer.

Amount of Credit

Refrigerators

The credit is equal to the sum of the credit amounts figured separately
for each type of qualified energy efficient appliance that you produced
during the calendar year ending with or within your tax year.
The credit amount determined for any type of qualified energy
efficient appliance is the applicable amount shown on Form 8909 for
each appliance, multiplied by the eligible production for the appliance.
The eligible production in a calendar year is the excess of:
● The number of appliances of the same type manufactured by the
taxpayer in the United States during the calendar year, over
● The average number of appliances of the same type manufactured by
the taxpayer (or any predecessor) in the United States during the 2 prior
calendar years.
For 2009, the maximum overall credit for all qualified appliances is the
smaller of 2 percent of your average annual gross receipts for the 3 prior
tax years or $75,000,000 reduced by the amount of the energy efficient
appliance credit you (or any predecessor) were allowed for 2008. The
$75,000,000 limit does not apply to Type C clothes washers and Type C
refrigerators.

An eligible refrigerator is a residential model automatic defrost
refrigerator-freezer that has an internal volume of at least 16.5 cubic
feet.
Three types of energy saving refrigerators are eligible for the energy
efficient appliance credit. The amount of the credit is based on the
percentage of energy savings.

General Instructions
Section references are to the Internal Revenue Code unless otherwise
noted.

Purpose of Form

DRAFT AS OF
June 25, 2009

Dishwashers
An eligible dishwasher is a residential dishwasher subject to the energy
conservation standards established by the Department of Energy.
Two types of energy saving dishwashers are eligible for the energy
efficient credit. The amount of the credit is based on the percentage of
energy savings.
Type A. A Type A dishwasher is a dishwasher manufactured in
calendar year 2009, which uses no more than 324 kilowatt hours per
year and 5.8 gallons per cycle.
Type B. A Type B dishwasher is a dishwasher manufactured in
calendar year 2009, which uses no more than 307 kilowatt hours per
year and 5.0 gallons per cycle (5.5 gallons per cycle for dishwashers
designed for more than 12 place settings).
Gallons per cycle. Gallons per cycle is the amount of water,
expressed in gallons, required to complete a normal cycle of a
dishwasher.

Clothes Washers
An eligible clothes washer is a residential model clothes washer,
including a commercial style coin operated washer.
Three types of energy saving clothes washers are eligible for the
energy efficient appliance credit. The amount of the credit is based on
the percentage of energy savings.
Type A. A Type A clothes washer is a residential top-loading clothes
washer manufactured in calendar year 2009, which meets or exceeds a
1.8 modified energy factor and does not exceed a 7.5 water
consumption factor.

Type A. A Type A refrigerator is a refrigerator manufactured in calendar
year 2009 which consumes at least 23% but not more than 24.9% less
kilowatt hours per year than the 2001 energy conservation standards.
Type B. A Type B refrigerator is a refrigerator that is manufactured in
calendar year 2009 which consumes at least 25% but not more than
29.9% less kilowatt hours per year than the 2001 energy conservation
standards.
Type C. A Type C refrigerator is a refrigerator that is manufactured in
calendar year 2009 which consumes at least 30% less energy than the
2001 energy conservation standards.
Note. The “2001 energy conservation standards” are those issued by
the Department of Energy effective July 1, 2001. You can find them at
10 CFR 430.32 at www.gpoaccess.gov.

Members of a Group Treated as a Single
Producer
All persons treated as a single employer under section 52(a) or (b) or
section 414(m) or (o) are treated as a single producer. See section 45M
(g)(2)(B) regarding the inclusion of foreign corporations for this purpose.
If you are a member of a group treated as a single producer, complete
lines 1 through 23 based on the group’s total production. On the dotted
line to the left of line 24, enter “Group” and in parentheses enter the
share of the line 24 amount allocated to the other group members.
Subtract the amount in parentheses to determine the amount to enter
on line 24.

Certification
No additional information or certification currently is required to claim
the credit.

Specific Instructions
Line 20
Enter 2 percent of your average annual gross receipts for the 3 prior tax
years. Gross receipts are reduced by returns and allowances. If an entity
was not in existence for the entire 3-year period, the average annual
gross receipts are based on the period during which the entity was in
existence. Gross receipts for any tax year of less than 12 months are
annualized by multiplying the gross receipts for the short period by 12
and dividing the result by the number of months in the short period. Any
reference to an entity includes its predecessor(s).

Version A, Cycle 3
Page 3

Form 8909 (2009)

Line 21a
The maximum credit base amount for 2009 is $75,000,000. This limit
does not apply to Type C clothes washers and Type C refrigerators.

Line 27
Allocate the amount on line 26 between the estate and trust and the
beneficiaries in proportion to the income allocable to each. Enter the
amount allocated to the beneficiaries or patrons.
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 . . . . . . . . . . . . 7 hrs., 24 mins.
Learning about the
law or the form . . . . . . . . . . . . .
12 mins.
Preparing and sending
the form to the IRS . . . . . . . . . . . . . 19 mins.
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.

DRAFT AS OF
June 25, 2009