Form 8907 Nonconventional Source Fuel Credit

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Early Release for 2009 Form 8907
Form

8907

OMB No. 1545-2008

Nonconventional Source Fuel Credit
©

Department of the Treasury
Internal Revenue Service

2009

Attach to your tax return.
© See instructions.

Attachment
Sequence No. 146
Identifying number

Name(s) shown on return

f
o
s
a
9
t
0
f
0
a
2
r
/
D /24
6
0
(a)
Qualified coke and coke
gas sold after 12/31/2008 and
before 1/1/2010

1

Date the facility was placed in service

2

Barrel-of-oil equivalents .

3

Enter the product of $3 multiplied by the inflation adjustment factor.
See instructions . . . . . . . . . . . . . . . . . . .

4

Multiply line 2 by line 3

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5

Add columns (a) and (b) on line 4 .

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(b)
Qualified coke and
coke gas
sold after 12/31/2009

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5

Reduction due to government monies and subsidized financing. Enter
the total of government grants, proceeds of tax-exempt government
obligations, and subsidized energy financing for the project for this and
6a
all prior tax years . . . . . . . . . . . . . . . . . .
b Enter the total of additions to the capital account for the project for this
6b
and all prior tax years . . . . . . . . . . . . . . . . .
c Divide line 6a by line 6b. Show as a decimal to at least 4 places . . .
6c
d Multiply line 5 by line 6c . . . . . . . . . . . . . . . . . . .

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6d

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7

6a

7

Subtract line 6d from line 5 .

8a

Reduction due to energy credit. Enter the total amount allowed under
section 38 for this and all prior tax years by reason of the energy
percentage with respect to the property used in the project . . . .

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8a

b Enter the total amount recaptured with respect to the amount entered
on line 8a under section 49(b) or 50(a) for this and any prior tax year,
8b
and under section 38 for any prior tax year . . . . . . . . . .
c Subtract line 8b from line 8a. If zero or less, enter amount from line 7 on line 9 and go to line 10a
9

Subtract line 8c from line 7 .

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Reduction due to enhanced oil recovery credit (Form 8830). Enter the
total amount allowed for this and all prior tax years by reason of any
enhanced oil recovery credit with respect to such project . . . . .
b Enter the total amount of enhanced oil recovery credit recapture with
respect to the amount on line 10a for any prior tax year
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8c
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9

10a

10a
10b

Subtract line 10b from line 10a. If zero or less, enter the amount from line 9 on line 11 and go to line 12

10c

11

Subtract line 10c from line 9

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11

12

Nonconventional source fuel credit from partnerships, S corporations, estates, and trusts

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12

13

Add lines 11 and 12. Estates and trusts, go to line 14; partnerships and S corporations, report this
amount on Schedule K; all others, report this amount on Form 3800, line 1o . . . . . . . .

13

14

Amount allocated to beneficiaries of the estate or trust (see instructions) .

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14

15

Estates and trusts: subtract line 14 from line 13. Report this amount on Form 3800, line 1o .

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15

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For Paperwork Reduction Act Notice, see instructions.

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Cat. No. 37716X

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Form

8907

(2009)