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

Form

8835

Department of the Treasury
Internal Revenue Service

Renewable Electricity, Refined Coal,
and Indian Coal Production Credit

OMB No. 1545-1362

Attach to your tax return.
Information about Form 8835 and its separate instructions is at www.irs.gov/form8835.
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2016

Attachment
Sequence No. 95
Identifying number

Name(s) shown on return

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
1
a
b
c
d
e

(a)
(b)
Kilowatt-hours produced
Electricity produced at qualified
Rate
and sold (see instructions)
facilities using:
0.023
Wind . . . . . . . .
1a
Closed-loop biomass . . .
1b
0.023
0.023
Geothermal . . . . . .
1c
0.023
Solar . . . . . . . .
1d
Add column (c) of lines 1a through 1d and enter here (see instructions) .
(a)
Kilowatt-hours produced
and sold (see instructions)

2
a
b
c
d
e
f
g

3
4
5
6
7
8
9
10
11
12
13
14
15
16
17a
b

18
19
20

21
22

(c)
Column (a) ×
Column (b)

.

.

.

.

.

.

.

1e

(c)
Column (a) ×
Column (b)

(b)
Electricity produced at qualified
Rate
facilities using:
Open-loop biomass . . .
2a
0.012
Small irrigation power . . .
2b
0.012
Landfill gas . . . . . .
2c
0.012
Trash . . . . . . . .
2d
0.012
Hydropower . . . . . .
2e
0.012
Marine and hydrokinetic renewables
2f
0.012
Add column (c) of lines 2a through 2f and enter here (see instructions) . . . . . . . . .
Add lines 1e and 2g . . . . . . . . . . . . . . . . . . . . . . . . .
$
Phaseout adjustment (see instructions) . . . . . . .
×
Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . .
Refined coal produced at a qualified refined coal production facility
× $6.810
Tons produced and sold (see instructions) . . . . . .
×
$
Phaseout adjustment (see instructions) . . . . . . .
Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . .
Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Indian coal produced at a qualified Indian coal production facility
× $2.387
Tons produced and sold (see instructions) . . . . . .
Credit before reduction. Add lines 5, 8, and 10 . . . . . . . . . . . . . . . . .
Reduction for government grants, subsidized financing, and other credits:
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) . . .
Total of additions to the capital account for the project for this and all prior tax years . . . .
Divide line 12 by line 13. Show as a decimal carried to at least 4 places . . . . . . . .
Multiply line 11 by the smaller of 1/2 or line 14 . . . . . . . . . . . . . . . . .
Subtract line 15 from line 11 . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount from line 16 applicable to wind facilities the construction of which began
during 2017 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiply line 17a by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . .
Subtract line 17b from line 16 . . . . . . . . . . . . . . . . . . . . . .
Renewable electricity, refined coal, and Indian coal production credit from partnerships,
S corporations, cooperatives, estates, and trusts (see instructions) . . . . . . . . . .

2g
3
4
5
6
7
8
9
10
11

12
13
14
15
16
17a
17b
18
19

Add lines 18 and 19. Cooperatives, estates, and trusts, go to line 21. Partnerships and S corporations, stop here
and report this amount on Schedule K. All others: For electricity or refined coal produced during the 4-year period
beginning on the date the facility was placed in service or Indian coal produced, stop here and report the
applicable part of this amount on Form 3800, Part III, line 4e. For all other production of electricity or refined coal,
stop here and report the applicable part of this amount on Form 3800, Part III, line 1f (see instructions) . . .
Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions)

20
21

Cooperatives, estates, and trusts, subtract line 21 from line 20. For electricity or refined coal produced
during the 4-year period beginning on the date the facility was placed in service or Indian coal produced,
report the applicable part of this amount on Form 3800, Part III, line 4e. For all other production of
electricity or refined coal, report the applicable part of this amount on Form 3800, Part III, line 1f
. .

22

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 14954R

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Form 8835 (2016)