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

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Form

8835

Department of the Treasury
Internal Revenue Service
Name(s) shown on return

Part I

Renewable Electricity, Refined Coal,
and Indian Coal Production Credit
䊳

See separate instructions.

䊳

OMB No. 1545-1362

2010
Attachment
Sequence No. 95

Attach to your tax return.

Identifying number

f
o
s
a
0
t
1
f
0
a
2
r
/
D /07
7
0

Electricity Produced at Qualified Facilities Placed in Service Prior to October 23, 2004
⫻ 0.022
⫻
. . . .

1
2
3

Kilowatt-hours produced and sold (see instructions) . . .
$
Phaseout adjustment (see instructions) . . . . . . .
Credit before reduction. Subtract line 2 from line 1 . . . . . . . . . .
Reduction for government grants, subsidized financing, and other credits:

4

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) . . .

5
6
7
8
9

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)

10
11
12

Cooperatives, estates, and trusts. Subtract line 11 from line 10. Report this amount on Form 3800, line 1f

Part II

13
a
b
c
d
e

14
a
b
c
d
e
f
g

15
16
17
18
19
20

.

1
2
3

4
5
6
7
8

.

9

10
11
12

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

(a)
Kilowatt-hours produced
Electricity produced at qualified
and sold (see instructions)
facilities using:
Wind . . . . . . . .
13a
Closed-loop biomass. . . .
13b
Geothermal . . . . . .
13c
Solar . . . . . . . .
13d
Add column (c) of lines 13a through 13d and enter here . . . . .

(c)
Column (a) x
Column (b)

(b)
Rate
0.022
0.022
0.022
0.022
. . .

.

.

(a)
Kilowatt-hours produced
and sold (see instructions)

(b)
Electricity produced at qualified
Rate
facilities using:
Open-loop biomass . . . .
14a
0.011
Small irrigation power . . .
14b
0.011
Landfill gas. . . . . . .
14c
0.011
Trash . . . . . . . .
14d
0.011
0.011
Hydropower . . . . . .
14e
Marine and hydrokinetic
renewables . . . . . .
14f
0.011
Add column (c) of lines 14a through 14f and enter here . . . . . . . . .
Add lines 13e and 14g . . . . . . . . . . . . . . . . . . .
$
Phaseout adjustment (see instructions) . . . . . . .
Subtract line 16 from line 15
. . . . . . . . . . . . . . . .
Refined coal produced at a qualified refined coal production facility
Tons produced and sold (see instructions) . . . . . .
$
Phaseout adjustment (see instructions) . . . . . . .
Subtract line 19 from line 18
. . . . . . . . . . . . . . . .
Steel industry fuel produced at a qualified refined coal production facility

21

Barrel-of-oil equivalents produced and sold (see instructions)

22
23

Indian coal produced at a qualified Indian coal production facility
Tons produced and sold (see instructions) . . . . . .
Credit before reduction. Add lines 17, 20, 21, and 22 . . . . . .

For Paperwork Reduction Act Notice, see separate instructions.

.

.

.

.

.

.

.

13e

.
.

.
.

.

(c)
Column (a) x
Column (b)

.
.

.
.

.

.

. .
. .
⫻
. .

.

14g
15
16
17

.

⫻ $6.27
⫻
. . . .

18
19
20

⫻ $2.87

21

⫻ $2.20
. . . .

22
23

.

.

.

Cat. No. 14954R

Form 8835 (2010)

Form 8835 (2010)

Page

2

Reduction for government grants, subsidized financing, and other credits:
24

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) . . .

25
26
27
28
29

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 smaller 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
. . . . . . . . . . . . . . . . . . . . . .
Renewable electricity, refined coal, and Indian coal production credit allowed for 2010 from a passive
activity (see instructions) . . . . . . . . . . . . . . . . . . . . . . . .
Carryforward of renewable electricity, refined coal, and Indian coal production credit to 2010 . . .
Carryback of renewable electricity, refined coal, and Indian coal production credit from 2011 (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

35

Add lines 32 through 35. Cooperatives, estates, and trusts, go to line 37; All others: For electricity,
refined coal, or Indian coal produced during the 4-year period beginning on the date the facility was
placed in service, report the applicable part of this amount on Form 3800, line 29e; for all other
production of electricity, refined coal, or Indian coal, report the applicable part of this amount on Form
3800, line 1f . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions)

36
37

Cooperatives, estates, and trusts. Subtract line 37 from line 36. For electricity, refined coal, or Indian coal
produced during the 4-year period beginning on the date the facility was placed in service, report the
applicable part of this amount on Form 3800, line 29e; for all other production of electricity, refined coal, or
Indian coal, report the applicable part of this amount on Form 3800, line 1f . . . . . . . . . .

38

30
31
32
33
34
35
36

37
38

24
25
26
27
28

f
o
s
a
0
t
1
f
0
a
2
r
/
D /07
7
0

.

29
30

31
32
33
34

Form

8835 (2010)