Form 8909 Energy Efficient Appliance Credit

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Form

8909

Department of the Treasury
Internal Revenue Service

OMB No. 1545-2055

Energy Efficient Appliance Credit

2013

Attach to your tax return.
Information about Form 8909 and its instructions is at www.irs.gov/form8909.
▶

▶

Attachment
Sequence No. 159

Identifying number

Name(s) shown on return

DRAFT AS OF
August 27, 2013
DO NOT FILE
Part I

Dishwashers (see instructions)

(a)
Type A

1

2

3
4
5
6

Enter the number of eligible dishwashers produced in calendar year 2013
Enter the average number of eligible dishwashers produced in
the 2 prior calendar years . . . . . . . . . . . .
Subtract line 2 from line 1 . . . . . . . . . . . .
Applicable amount
. . . . . . . . . . . . . .
Multiply line 3 by line 4 . . . . . . . . . . . . .
Add the amounts of line 5 in columns (a) and (b) . . . . . .

Part II
7
8

9
10
11
12

(b)
Type B

1

2
3
4
5
.

$50 00

.

.

.

.

.

.

$75 00

.

.

.

.

6

Clothes Washers (see instructions)

Enter the number of eligible clothes washers produced in calendar year 2013
7
Enter the average number of eligible clothes washers produced in the 2 prior
calendar years . . . . . . . . . . . . . . . . . . . . .
8
Subtract line 8 from line 7 . . . . . . . . . . . . . . . . .
9
10
Applicable amount . . . . . . . . . . . . . . . . . . . .
Multiply line 9 by line 10 . . . . . . . . . . . . . . . . . .
11
Enter the amount from line 11 . . . . . . . . . . . . . . . . . . .

$225 00

.

.

.

.

12

Part III Refrigerators (see instructions)

(a)
Type A

13
14
15
16
17
18

Enter the number of eligible refrigerators produced in calendar year 2013
Enter the average number of eligible refrigerators produced in
the 2 prior calendar years . . . . . . . . . . . .
Subtract line 14 from line 13
. . . . . . . . . . .
Applicable amount . . . . . . . . . . . . . . .
Multiply line 15 by line 16
. . . . . . . . . . . .
Add the amounts on line 17 in columns (a) and (b) . . . . .

(b)
Type B

13
14
15
16
17
. .

$150 00
.

.

.

.

.

$200 00
.

.

.

.

18

Part IV Current Year Energy Appliance Credit
19
20
21a
b
c
d
e
f
g
h
i
j
k
22a
b
c
23
24
25

Total. Add lines 6, 12, and 18 . . . . . . . . . . . . . . . . . . . . . . .
19
Enter 4% of average annual gross receipts (see instructions) . . . . . . . . . . . . .
20
Maximum credit base amount (see instructions) . . . . . . . . .
21a $25,000,000 00
Enter the amount from line 19 of your *2012 Form 8909 . . . . . . .
21b
Enter the amount from line 22a of your *2012 Form 8909 . . . . . .
21c
Enter the amount from line 22b of your *2012 Form 8909 . . . . . .
21d
21e
Add lines 21c and 21d . . . . . . . . . . . . . . . . .
21f
Subtract line 21e from line 21b . . . . . . . . . . . . . . .
Enter the amount from line 20 of your *2012 Form 8909
. . . . . .
21g
21h
Enter the smallest of the amount on line 21a, 21f, or 21g . . . . . .
21i
Enter the amount from line 21h of your 2012 Form 8909 . . . . . .
21j
Add lines 21h and 21i . . . . . . . . . . . . . . . . . .
Subtract line 21j from line 21a . . . . . . . . . . . . . . . . . . . . . . .
21k
Enter the amount from line 12 . . . . . . . . . . . . . . .
22a
Enter the amount from line 17, column (b) . . . . . . . . . . .
22b
Add lines 22a and 22b . . . . . . . . . . . . . . . . . . . . . . . . .
22c
Maximum credit amount. Add lines 21k and 22c . . . . . . . . . . . . . . . . .
23
24
Enter the smallest of the amount on line 19, 20, or 23 . . . . . . . . . . . . . . .
Energy efficient appliance credit from partnerships, S corporations, cooperatives, estates, and trusts (see instructions)
25

Add lines 24 and 25. Cooperatives, estates, and trusts, go to line 27. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and 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)
Cooperatives, estates, and trusts, subtract line 27 from line 26. Report this amount on Form 3800, line 1q
28
*Include amounts from predecessors.
26

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 37719E

26
27
28
Form 8909 (2013)

Page 2

Form 8909 (2013)

General Instructions

Dishwashers

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

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 2013, which uses no more
than 295 kilowatt hours per year and 4.25 gallons per
cycle (4.75 gallons per cycle for dishwashers designed for
more than 12 place settings).
Type B. A Type B dishwasher is a dishwasher
manufactured in calendar year 2013, which uses no more
than 280 kilowatt hours per year and 4 gallons per cycle
(4.5 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.

DRAFT AS OF
August 27, 2013
DO NOT FILE

Future Developments

For the latest information about developments related to
Form 8909 and its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/form8909.

Purpose of Form

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.

Amount of Credit

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 2013, the maximum overall credit for all qualified
appliances is the smaller of 4 percent of your average
annual gross receipts for the 3 prior tax years or
$25,000,000 reduced by the amount of the energy
efficient appliance credit you (or any predecessor) were
allowed for all prior tax years beginning after 2010. The
$25,000,000 limit does not apply to clothes washers and
Type B refrigerators.

Clothes Washers

An eligible clothes washer is a residential model clothes
washer, including a commercial residential style coin
operated washer.
Only one type of energy saving clothes washer is
eligible for the energy efficient appliance credit. The
amount of the credit is based on the percentage of
energy savings.
An eligible clothes washer is a top-loading clothes
washer manufactured in calendar year 2013, which meets
or exceeds a 2.4 modified energy factor and does not
exceed a 4.2 water consumption factor, or a front-loading
clothes washer manufactured in calendar year 2013,
which meets or exceeds a 2.8 modified energy factor and
does not exceed a 3.5 water consumption factor.
Top-loading clothes washer. A top-loading clothes
washer is a clothes washer with a clothes container
compartment access 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.

Form 8909 (2013)

Refrigerators
An eligible refrigerator is a residential model automatic
defrost refrigerator-freezer that has an internal volume of
at least 16.5 cubic feet.
Two 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.
Type A. A Type A refrigerator is a refrigerator
manufactured in calendar year 2013, which consumes at
least 30% less energy than the 2001 energy conservation
standards.
Type B. A Type B refrigerator is a refrigerator
manufactured in calendar year 2013, which consumes at
least 35% 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.

Page 3

Line 21a
The maximum credit base amount for 2013 is
$25,000,000. This limit does not apply to clothes washers
and Type B refrigerators.
Note. The maximum credit base also applies to credits
received from a pass-through entity.

DRAFT AS OF
August 27, 2013
DO NOT FILE

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 4 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).

Line 25
The credit for dishwashers, and Type A refrigerators
included on line 19 plus the amount included on line 25
for these appliances, cannot exceed the amount on line
21k.

Line 27
Cooperatives. A cooperative described in section 1381
(a) must allocate to its patrons the credit in excess of its
liability limit. Therefore, to figure the unused amount of
the credit allocated to patrons, the cooperative must first
figure its tax liability. While any excess is allocated to
patrons, any credit recapture applies as if the cooperative
had claimed the entire credit.
If the cooperative is subject to the passive activity
rules, include on line 25 any energy efficient appliance
credit from passive activities disallowed for prior years
and carried forward to this year. Complete Form 8810,
Corporate Passive Activity Loss and Credit Limitations, to
determine the allowed credit that must be allocated
between the cooperative and the patrons. For details, see
the Instructions for Form 8810.
Estates and trusts. Allocate the energy efficient
appliance credit on line 26 between the estate or trust
and the beneficiaries in the same proportion as income
was allocated and enter the beneficiaries' share on line
27.
If the estate or trust is subject to the passive activity
rules, include on line 25 any energy efficient appliance
credit from passive activities disallowed for prior years
and carried forward to this year. Complete Form 8582CR, Passive Activity Credit Limitations, to determine the
allowed credit that must be allocated between the estate
or trust and the beneficiaries. For details, see the
Instructions for Form 8582-CR.
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.

Form 8909 (2013)

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.

Page 4

Recordkeeping . . . . . . . . . . 7 hr., 24 min.
Learning about the
law or the form . . . . . . . . . . . . 12 min.
Preparing and sending the form to the IRS . 19 min.
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
August 27, 2013
DO NOT FILE