8909 Energy Efficient Appliance Credit

Form

8909

Department of the Treasury
Internal Revenue Service

OMB No. 1545-2055

Energy Efficient Appliance Credit

Dishwashers (see instructions)
(a)
Type A

1
2
3
4
5
6

Enter the number of eligible dishwashers produced in calendar
year 2012 . . . . . . . . . . . .
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

Attachment
Sequence No. 159

Identifying number

Name(s) shown on return

Part I

2012

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

▶

(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 2012
7
Enter the average number of eligible clothes washers produced in the 2 prior
calendar years . . . . . . . . . . . . . . . . . . . . .
8
Subtract line 8 from line 7 . . . . . . . . . . . . . . . . .
9
Applicable amount . . . . . . . . . . . . . . . . . . . .
10
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 2012 . . . . . . . . . . . . . . . . . .
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
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 *2011 Form 8909 . . . . . . .
21b
Enter the amount from line 21b of your *2011 Form 8909 . . . . . .
21c
Enter the amount from line 21c of your *2011 Form 8909 . . . . . .
21d
Add lines 21c and 21d . . . . . . . . . . . . . . . . .
21e
Subtract line 21e from line 21b . . . . . . . . . . . . . . .
21f
Enter the amount from line 20 of your *2011 Form 8909
. . . . . .
21g
Enter the smallest of the amount on line 21a, 21f, or 21g . . . . . .
21h
Subtract line 21h from line 21a
. . . . . . . . . . . . . . . . . . . . . .
21i
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 21i and 22c . . . . . . . . . . . . . . . . .
23
Enter the smallest of the amount on line 19, 20, or 23 . . . . . . . . . . . . . . .
24
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

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27
28
Form 8909 (2012)

Page 2

Form 8909 (2012)

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

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.

What's New
The energy efficient appliance credit has been extended for certain
appliances through 2013.

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 2012, 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.

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 2012, 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 2012, 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.

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 2012, 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
2012, 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.

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 2012 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 2012 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.

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 21a
The maximum credit base amount for 2012 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.

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 21i.

Form 8909 (2012)

Line 27
Cooperative. 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 8582-CR, 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.

Page 3

Paperwork Reduction Act Notice. We ask for the information on this
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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 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
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